2013-10-29T11:37:02-05:00 2013-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2012-07-01 956072567 Association of Christian Schools Int'l ASSO 7195286906 PO Box 65130 Colorado Springs CO 809626513 Jere Elliott 7195286906 2013-10-29 1 David C Moja P00747006 7195286225 2012 2016-03-07 17:11:31Z Daniel Egeler PO Box 65130 Colorado Springs CO 809626513 23562221 0 X www.acsi.org X 1965 CA To promote and form a philosophy of Christian education as based upon holy scriptures. 34 33 149 0 75750 0 910682 1012307 11286172 11548346 -8847 57778 2823668 4743654 15011675 17362085 905622 772650 0 0 9241490 10099686 0 0 216905 6963030 6415756 17110142 17288092 -2098467 73993 16566772 16411037 4886233 4656505 11680539 11754532 X To promote and form a philosophy of Christian education as based upon holy scriptures and to render advice and service to member schools in advancement of Christian education. 0 0 6532541 55000 8943313 Member Services-As a member of ACSI, you are recognized as part of the world's largest community of Christian educators dedicated to providing a Christ-centered education. Member services includes the following programs: school accreditation and teacher certification, various school activities, such as music, science and spelling, career center, film library, teacher placement, membership directory, and to administrate group insurance and other financial services. 3583280 0 2435285 Professional Development is comprised of three parts. NEXUS Live is an annual, celebratory learning experience that brings together a wide spectrum of Christian educators to transform their approach to teaching. ConNEXUS is an informal learning community and ConNexus Premium is the portal for online continuing education. 2356719 717650 0 International Missions-programs (like the ones mentioned above in #1 and #2) to aid Christian school educations and students outside the United States. 1616871 0 4792976 Instructional programs and related materials and other related programs. 382812 0 0 Legal Legislative -this department tracks legislation for all 50 states and generate reports for schools on each. Members receive a tri-annual newsletter where we address issues such as board governance, employment issues, government funding and much more. 1999683 4792976 14472223 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 165 0 1 149 1 1 1 1 UP 0 0 0 0 0 0 0 0 X 34 33 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AK AR AZ CA GA HI KY NC NH NY TN UT WI WV X Jere Elliott 7195286906 731 Chapel Hills Drive Colorado Springs CO 80920 Stan Baker 2.00 2.00 X X 0 0 0 David Manley 2.00 1.00 X X 0 0 0 Lezlee Knowles 2.00 1.00 X X 0 0 0 Joel Farlow 2.00 1.00 X X 0 0 0 Art Nazigian 2.00 0.00 X 0 0 0 Beth Elder 2.00 2.00 X 0 0 0 Bill McKinley 2.00 0.00 X 0 0 0 Bruce Johnson 2.00 0.00 X 0 0 0 Byrle Kynerd 2.00 0.00 X 0 0 0 Cheryl Washington 2.00 0.00 X 0 0 0 Cindy Dodds 2.00 0.00 X 0 0 0 Debbie Schindler 2.00 0.00 X 0 0 0 E William Male 2.00 0.00 X 0 0 0 H Ron White 2.00 0.00 X 0 0 0 Ken Tanis 2.00 X 0 0 0 Kristi Martin 2.00 1.00 X 500 0 0 Larry Daugherty 2.00 1.00 X 0 0 0 Paul M House 2.00 1.00 X 0 0 0 Paul MacDonald 2.00 1.00 X 0 0 0 Paul Ogborne 2.00 0.00 X 0 0 0 Perry Banse 2.00 0.00 X 0 0 0 Rick Kempton 2.00 2.00 X 0 0 0 Robert Charach 2.00 0.00 X 0 0 0 Robert Gutzwiller 2.00 1.00 X 0 0 0 Robin Hom 2.00 0.00 X 0 0 0 Sandra Figueroa-Torres 2.00 1.00 X 0 0 0 Stephen Dill 2.00 0.00 X 0 0 0 Steve Whitaker 2.00 0.00 X 0 0 0 Thomas Penland 2.00 0.00 X 0 0 0 Thomas Wittkamper 2.00 1.00 X 0 0 0 Tim Duff 2.00 0.00 X 0 0 0 Timothy Greener 2.00 1.00 X 0 0 0 Vernon Walters 2.00 0.00 X 0 0 0 Paul Kienel 2.00 0.00 X 20748 0 0 Daniel J Egeler 40.00 3.00 X 129393 0 26697 Brian Simmons 40.00 3.00 X 212985 0 22474 Jere Elliott 40.00 3.00 X 122996 0 23289 Jerry L Haddock 40.00 0.00 X 140356 0 23663 Derek J Keenan 40.00 0.00 X 135898 0 17707 Hugh Walt Tracy 40.00 0.00 X 132767 0 18001 Taylor Smith 40.00 0.00 X 124452 0 21252 Samuel Barfell 40.00 0.00 X 118481 0 19372 1138576 0 172455 12 0 1 0 Agilutions 1425 Market Street Suite 215 Denver CO 802021708 Software implementation 268868 Nimbusoft Technologies LLC 4840 Stillwell Dr Colorado Springs CO 80920 Custom website design and hosting 131620 2 10478 1001829 1012307 Membership Fees 900099 6261424 6261424 Professional Developme 900099 2451861 2451861 School Services 611710 1351782 1351782 Student Services 611710 1313531 1313531 Other Program Revenue 900099 169748 169748 11548346 57778 57778 26676 26676 10823364 6200136 4623228 4623228 Journal Advertising 541800 39456 39456 Affinity Agreements 541800 36294 36294 Miscellaneous Income 900099 18000 18000 93750 17362085 16171574 75750 102454 55000 55000 717650 717650 548595 276114 252759 19722 6464 6464 7353511 6184566 1088056 80889 339779 268085 67956 3738 1260075 994199 252015 13861 591262 466506 118252 6504 56784 56784 51809 51809 510313 376892 123235 10186 5700 5700 734960 521822 183740 29398 225683 142180 78989 4514 962741 866467 77019 19255 908425 826667 72674 9084 2001772 2001772 499267 434363 54919 9985 68928 59967 7582 1379 Other expenses 185155 158383 18382 8390 Int'l reg'l office exps 121590 121590 Bad debt expense 82629 82629 17288092 14472223 2598964 216905 403415 387383 2771257 3077214 132376 21920 3807450 3985758 80000 96000 1679422 1344506 227916 342998 8139395 4656333 3814999 3483062 3649937 3672196 16566772 16411037 4307792 4061820 208465 210065 369976 384620 4886233 4656505 X 11459431 11658525 221108 96007 11680539 11754532 16566772 16411037 73993 0 X X 0 1 X 1 0 X 1421482 1290795 1232237 910682 1011307 5866503 26386405 25076690 24184557 22904183 22371710 120923545 27807887 26367485 25416794 23814865 23383017 126790048 17750 14936 15044 12641 8087 68458 0 17750 14936 15044 12641 8087 68458 126721590 220680 178381 154943 86936 84454 725394 220680 178381 154943 86936 84454 725394 33498 33498 18000 18000 28062065 26545866 25571737 23901801 23485471 127566940 0.99340 0.98430 0.00570 0.00720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 648103 648103 3812497 1509393 2303104 3650504 3134551 515953 28291 12389 15902 3483062 Textbook Development Costs 3672196 3672196 Sales tax liability 300000 Deferred compensation 84620 384620 X 23601219 38998 6200136 6239134 17362085 0 17362085 23527226 38998 6200136 6239134 17288092 0 17288092 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of June 30, 2013, ACSI had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. ACSI's federal Exempt Organization Business Income Tax Return Form 990T for the years ended June 30, 2012, 2011, and 2010 are subject to examination by the IRS, generally for three years after they were filed. Part XI, Line 2d - Other Adjustments: Cost of Goods Sold 6,200,136. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 6,200,136. 0 Europe (Including Iceland & Greenland) - 0 0 Grantmaking and grant administration 267691 Europe (Including Iceland & Greenland) - 0 0 Program Services Travel to region 16018 Russia & the Newly Independent States - 1 2 Program Services To support schools in teaching, administrative, and school improvement methods training through conferences and consultation. 25644 Central America and the Caribbean - 0 0 Grantmaking and grant administration 127687 Central America and the Caribbean - 0 0 Program Services Travel to region 6583 East Asia and the Pacific - 0 0 Grantmaking and grant administration 30346 East Asia and the Pacific - 0 0 Program Services Travel to region 31859 South Asia 0 0 Grantmaking and grant administration 54000 South America - Argentina, Bolivia, 0 0 Grantmaking and grant administration 27530 South America 0 0 Program services Travel to region 11972 North America - Canada and Mexico, but 0 0 Grantmaking and grant administration 4400 North America 0 0 Program services Travel to region 6973 Sub-Saharan Africa - Angola, 0 0 Grantmaking and grant administration 180352 Sub-Saharan Africa 0 0 Program services Travel to region 20675 1 2 0 0 1 2 559828 251902 811730 Central America and the Caribbean Operation support including conferences and educational resources 76017 EFT Europe Operation support including conferences and educational resources 267691 EFT Sub-Saharan Africa Operation support including conferences and educational resources 135566 EFT East Asia and the Pacific Operation support including conferences and educational resources 30546 EFT South America Operation support including conferences and educational resources 27530 EFT North America Support student scholarship program & capital expenditures 4400 EFT Sub-Saharan Africa Support student scholarship program & capital expenditures 44786 EFT South Asia Operation support including conferences and educational resources 54000 EFT Central America and the Caribbean Support student scholarship program & capital expenditures 51670 EFT 9 0 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: Grant funds are substantiated through quarterly financial reporting and periodic audits. Grant programs are monitored by the Vice President of Finance and the Vice President of International Ministries. Site visits by an ACSI Vice President and/or Program Director are also part of the program monitoring and administration. Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: Foreign expenditures are accounted for by accrual based accounting. Expenses are tracked by expense reimbursement reports and grant approvals. 1 Kingspoint Christian School 7900 W Court St Pasco WA 99301 911736366 501(c)(3) 20000 Fundraising Training 1 0 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The Development Director and CEO administered funds to member schools for fundraising training. The Development Director subsequently met with the schools for follow-up on the implementation of skills and methods learned during training. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Daniel J Egeler 122143 0 0 0 7250 0 10686 0 16011 0 156090 0 0 0 Brian Simmons 169576 0 0 0 43409 0 6463 0 16011 0 235459 0 0 0 Jerry L Haddock 138538 0 0 0 1818 0 10916 0 12747 0 164019 0 0 0 Derek J Keenan 130968 0 0 0 4930 0 11225 0 6482 0 153605 0 0 0 Hugh Walt Tracy 131701 0 0 0 1066 0 1913 0 16088 0 150768 0 0 0 Part I, Line 1a Spousal travel for the President is included in taxable wages. Brian Simmons, President/CEO, received a contribution of $6,738 toward the non-qualified deferred compensation plan. Form 990, Part VI, Section A, line 6 ACSI has member schools. Form 990, Part VI, Section A, line 7a ACSI's member schools elect board representatives based on the number of schools and students in each geographic region. Form 990, Part VI, Section B, line 11 The Form 990 was prepared by an independent CPA firm, reviewed by the VP of Finance, and then provided to all board members to review and question for a reasonable amount time before officially filing. Form 990, Part VI, Section B, line 12c There is annual written affirmation of the "conflict of interest policy" by each board member. The President is accountable to the board. All Vice Presidents are under the oversight of the Presidet. All staff level below Vice Presidents report to the supervisor and the appropriate Vice President. Conflicts of interest determined at the Vice President or President level are brought to the board for review and approval. Any person with a conflict excuses his or herself from the decision making process. Form 990, Part VI, Section B, line 15 The Personnel Committee uses compensation data from "Compensation Resources" to help determine appropriate salary & benefits for the President. That information is then shared with the full board, and the full board approves the full compensation for the President. Approval of the President's compensation is recorded in the board minutes. This took place during the fiscal year ended June 30, 2013. Comparative data is gathered from an independent firm that provides salary survey information. Officers' salaries (VP of Finance) are determined, approved, and documented by the President. Other salaries are determined by department Vice President using the same process. All compensation levels are included in the annual budget approved each year by the independent board. Form 990, Part VI, Section C, line 19 The financial statements are available upon request. The conflict of interest policy and governing documents are not open to the public. ACSI Capital Corporation 731 Chapel Hills Dr Colorado Springs CO 80132 201311949 Provide tax exempt financing CO 501(c)(3) Line 11 - type 1 Association of Christian Schools International 0 ACSI Education Foundation 731 Chapel Hills Dr Colorado Springs CO 80132 300412105 Support the work of Assoc of Christian Schools Int'l VA 501(c)(3) Line 11 - type 1 Association of Christian Schools International 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0