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ASSOCIATED COLLEGES OF THE TWIN CITIES: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATED COLLEGES OF THE TWIN CITIES (EIN 51-0186083)
Tax period
2012-07-01 to 2013-06-30
Filed
2013-12-18
IRS object ID
201343529349300439
Schema version
2012v2.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-12-18T14:18:28-06:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN410746749EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1220 SOUTH SIXTH STREET SUITE 300AddressLine1
CityMINNEAPOLISCity
StateMNState
ZIP Code55402ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN510186083EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATED COLLEGES OF THE TWIN CITIESBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlASSONameControl
Phone6515561863Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1570 ASBURY STREET NO 109AddressLine1
CitySAINT PAULCity
StateMNState
ZIP Code55104ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameCAROLE CHABRIESName
TitleEXECUTIVE DIRECTORTitle
Phone6515561863Phone
Date Signed2013-12-03DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameCHAD LASSENName
PTINP01587992PTIN
Phone6123764500Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonCAROLE CHABRIESNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1570 ASBURY STREET NO 109AddressLine1
CitySAINT PAULCity
StateMNState
ZIP Code55104ZIPCode
FieldValueIRS element (for citing)
Gross Receipts877896GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.ACTC-MN.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1975YearFormation
State Legal DomicileMNStateLegalDomicile
Activity Or Mission DescriptionSEE SCHEDULE OActivityOrMissionDescription
Nbr Voting Members Governing Body5NbrVotingMembersGoverningBody
Nbr Independent Voting Members5NbrIndependentVotingMembers
Total Nbr Employees4TotalNbrEmployees
Total Nbr Volunteers5TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year807501ProgramServiceRevenuePriorYear
Program Service Revenue CY877896ProgramServiceRevenueCY
Investment Income Prior Year0InvestmentIncomePriorYear
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year807501TotalRevenuePriorYear
Total Revenue Current Year877896TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year233161SalariesEtcPriorYear
Salaries Etc Current Year310007SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year28433TotalFundrsngExpCurrentYear
Other Expense Prior Year529181OtherExpensePriorYear
Other Expenses Current Year609934OtherExpensesCurrentYear
Total Expenses Prior Year762342TotalExpensesPriorYear
Total Expenses Current Year919941TotalExpensesCurrentYear
Revenues Less Expenses Prior Year45159RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-42045RevenuesLessExpensesCY
Total Assets BOY674476TotalAssetsBOY
Total Assets EOY585600TotalAssetsEOY
Total Liabilities BOY133496TotalLiabilitiesBOY
Total Liabilities EOY86665TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY540980NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY498935NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionASSOCIATED COLLEGES OF THE TWIN CITIES (ACTC) ADVANCES COLLABORATION, IMPLEMENTS SUSTAINABLE MODELS AND METHODS, AND ENHANCES THE ACADEMIC EXCELLENCE OF OUR MEMBER INSTITUTIONS IN CELEBRATION OF THE URBAN LIBERAL ARTS EXPERIENCE.MissionDescription
Significant New Program Services1SignificantNewProgramServices
Significant Change0SignificantChange
Expense495711Expense
Grants0Grants
Revenue610938Revenue
DescriptionCITYLABS IS A YEARLONG PARTNERSHIP WITH A PARTNER CITY IN THE TWIN CITIES METROPOLITAN REGION. DURING THE ACADEMIC YEAR EXPERIENCED FACULTY AND STAFF TAKE ON PROJECTS PROPOSED BY THE CITY PARTNER, AND INTEGRATE THEM INTO EXISTING COURSES. THIS IN-DEPTH COLLABORAITON ENABLES THE PARTNER TO ADVANCE ITS SUSTAINABILITY INITIATIVES THROUGH STUDENT-FOCUSED ACADEMIC EXPERIENCES.THE UNDERGRADUATE RESEARCH SYMPOSIUM SHOWCASES STUDENT'S WORK ON SUSTAINABILITY IN URBAN COMMUNITIES. STUDENTS FROM ALL FIVE CAMPUSES PRESENT RESEARCH, SERVICE-LEARNING ACTIVITIES, OR OTHER ACADEMIC AND CIVIC ENGAGMENT ACTIVITIES, TO A BROAD AUDIENCE. APPROXIMATELY 100 STUDENTS AND FACULTY ATTEND THE SYMPOSIUM EACH YEAR.WOMEN'S STUDIES IS AN INTERDISCIPLINARY PROGRAM WHICH DRAWS ON AN EXTENSIVE BODY OF ACADEMIC RESEARCH TO HELP ITS STUDENTS BETTER UNDERSTAND WOMEN'S EXPERIENCES OF THE PAST AND TO ANALYZE WOMEN'S TRANSFORATION. THE PROGRAM IS SHARED AMONG AUGSBURG COLLEGE, HAMLINE UNIVERSITY, ST CATHERINE UNIVERSITY, AND THE UNIVERSITY OF ST THOMAS.THE CREATIVE WRITING COMMITTEE SPONSORS TWO MAJOR PROGRAMS EACH YEAR. IN THE VISITING WRITER SERIES, ACCOMPLISHED AUTHORS ARE INVITED TO EACH CAMPUS FOR WEEK-LONG RESIDENCIES, WHERE THEY WORK WITH STUDENT WRITEERS IN THE CLASSROOM AND IN INDIVIDUAL CONFERENCES, AND GIVE PUBLIC READINGS. THE SECOND PROGRAM IS A SHARED, COLLABORATIVE CREATIVE WRITING COURSE OFFERED ONCE A YEAR, TAUGHT BY A VISITING WRITER IN THE SPRING. THE COLLABORATIVE ART GALLERY COMMITTEE SPONSORS TWO ANNUAL PROGRAMS: THE FALL ART TOUR, WHICH INCLUDES APPROXIMATELY 11 LOCAL UNIVERSITY ART GALLERIES, AND AN ART HISTORY SYMPOSIUM, HOSTED EACH SPRING AND OPEN TO SUDENTS AND FACULTY. TEACHER EDUCATION/GEOFEST: GEOGRAPHY TEACHERS AND TEACHERS-IN-TRAINING ATTEND THIS DAY-LONG CONFERENCE FOCUSING ON TEACHING AND LEARNING IN THE P-12 SCHOOLS ACROSS THE STATE.THE ANNUAL STUDENT FILM FESTIVAL SHOWCASES THE BEST STUDENT FILMMAKERS ACROSS ALL FIVE ACTC CAMPUSES, WITH AWARDS GOING TO THE BEST FILMS IN PRE-DETERMINED CATEGORIES.THE SENIOR STUDENT AFFAIRS OFFICERS OFFER TWO PROFESSIONAL DEVELOPMENT OPPORTUNITIES TO STUDENT AFFAIRS STAFF: THE NEW PROESSIONALS RECEPTION IN THE FALL, WHICH IS ATTENDED BY APPROXIMATELY 100 STAFF, AND THE STUDENT AFFAIRS PROFESSIONAL DEVELOPMENT DAY, A DAY-LONG CONFERENCE HELD IN THE WINTER AND ATTENDED BY APPROXIMATELY 200 STAFF. THESE EVENTS ARE OPEN TO ALL STUDENT AFFAIRS PROFESSIONALS FROM ACTC, ACTC'S ASSOCIATE MEMBERS, AND OUR NEIGHBORING INSTITUTIONS.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense264939Expense
Grants0Grants
Revenue266958Revenue
DescriptionACTC OPERATES AN INTERCAMPUS BUS THAT FACILITATES CROSS-REGISTRATION AND OTHER COLLABORATIVE PROJECTS. THE BUS TRANSPORTS APPROXIMATELY 500 STUDENTS WHO CROSS-REGISTER EACH TERM, AS WELL AS FACULTY AND STAFF WHO TRAVEL AMONG CAMPUSES. AVERAGE DAILY RIDERSHIP IS ESTIMATED AT 375.Description

Activity3 Activity3

FieldValueIRS element (for citing)
Expense30814Expense
Grants0Grants
Revenue0Revenue
DescriptionCOLLABORATIVE GRANTS - IN 2012, ACTC SUPPORTED COLLABORATIVE GRANTS IN THE FOLLOWING AREAS: DISABILITIES SERVICES; NOBEL PEACE PRIZE FORUM; MODEL UNITED NATIONS MOCK SESSION.Description
FieldValueIRS element (for citing)
Total Program Service Expense791464TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets1ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees4NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members5NbrVotingGoverningBodyMembers
Number Independent Voting Members5NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledMNStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY OF SAINT THOMASBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number6519626107TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line12115 SUMMIT AVENUEAddressLine1
CitySAINT PAULCity
StateMNState
ZIP Code55105ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
LINDA HANSON
BOARD CHAIR1.00XX000
DENNIS DEASE
BOARD MEMBER1.00X000
ANDREA J LEE
BOARD MEMBER1.00X000
PAUL PRIBBENOW
BOARD MEMBER1.00X000
BRIAN ROSENBERG
BOARD MEMBER1.00X000
DAVID WHEATON
AUDIT COMMITTEE CHAIR1.00X000
CAROLE CHABRIES
EXECUTIVE DIRECTOR40.00X89420037515
FieldValueIRS element (for citing)
Total Reportable Comp From Org89420TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation37515TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEMBERSHIP DUES611710383000383000
BUS SERVICE-RIDERSHIP485000266958266958
SOFTWARE CONTRACTS611710158340158340
PURCHASING ASSOCIATES6117103500035000
LANGUAGE CLASS FEES6117101664416644

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

FieldValueIRS element (for citing)
Total Revenue Column17954TotalRevenueColumn
Related Or Exempt Function Income17954RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue877896TotalProgramServiceRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column877896TotalRevenueColumn
Related Or Exempt Function Income877896RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total128285Total
Program Services85951ProgramServices
Management And General33354ManagementAndGeneral
Fundraising8980Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total132200Total
Program Services88574ProgramServices
Management And General34372ManagementAndGeneral
Fundraising9254Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total3709Total
Program Services2485ProgramServices
Management And General964ManagementAndGeneral
Fundraising260Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total31506Total
Program Services21109ProgramServices
Management And General8191ManagementAndGeneral
Fundraising2206Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total14307Total
Program Services9586ProgramServices
Management And General3720ManagementAndGeneral
Fundraising1001Fundraising

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total1348Total
Program Services1348ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total5565Total
Program Services5565ProgramServices

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total18188Total
Program Services18188ProgramServices

Advertising Advertising

FieldValueIRS element (for citing)
Total16538Total
Program Services11080ProgramServices
Management And General4300ManagementAndGeneral
Fundraising1158Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total17064Total
Program Services11433ProgramServices
Management And General4437ManagementAndGeneral
Fundraising1194Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total31735Total
Program Services31735ProgramServices

Travel Travel

FieldValueIRS element (for citing)
Total39116Total
Program Services26208ProgramServices
Management And General10170ManagementAndGeneral
Fundraising2738Fundraising

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total8024Total
Program Services8024ProgramServices

Insurance Insurance

FieldValueIRS element (for citing)
Total3024Total
Program Services3024ProgramServices

Other Expenses OtherExpenses (3 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServices
BUS SERVICE258482258482
SOFTWARE CONTRACTS158548158548
HONORARIUMS2098820988

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total31314Total
Program Services29136ProgramServices
Management And General536ManagementAndGeneral
Fundraising1642Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total919941Total
Program Services791464ProgramServices
Management And General100044ManagementAndGeneral
Fundraising28433Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY502BOY
EOY58EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY56717BOY
EOY53967EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY160891BOY
EOY60140EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis27232LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec15586LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY15848BOY
EOY11646EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY440518BOY
EOY459789EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY674476BOY
EOY585600EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY31238BOY
EOY53846EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY94725BOY
EOY27752EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY7533BOY
EOY5067EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY133496BOY
EOY86665EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY540980BOY
EOY498935EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY540980BOY
EOY498935EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY674476BOY
EOY585600EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-42045ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years391208CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years287250CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years383000CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year383000CurrentTaxYearMinus1Year
Current Tax Year383000CurrentTaxYear
Total1827458Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years415174CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years368535CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years399154CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year424501CurrentTaxYearMinus1Year
Current Tax Year494896CurrentTaxYear
Total2102260Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years806382CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years655785CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years782154CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year807501CurrentTaxYearMinus1Year
Current Tax Year877896CurrentTaxYear
Total3929718Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Amts From Subst Contributors AmtsFromSubstContributors

FieldValueIRS element (for citing)
Total0Total

Support From DQ Ps Etc SupportFromDQPsEtc

FieldValueIRS element (for citing)
Total0Total
FieldValueIRS element (for citing)
Public Support Total5093929718PublicSupportTotal509

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years806382CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years655785CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years782154CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year807501CurrentTaxYearMinus1Year
Current Tax Year877896CurrentTaxYear
Total3929718Total
FieldValueIRS element (for citing)
Public Support Percentage5091.00000PublicSupportPercentage509
Prior Year Support Percentage1.00000PriorYearSupportPercentage
Investment Income Percentage0.00000InvestmentIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis27232OtherCostOrOtherBasis
Depreciation15586Depreciation
Book Value11646BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings11646TotalOfBookValueLandBuildings

Other Assets OtherAssets

FieldValueIRS element (for citing)
DescriptionFUNDS HELD BY OTHERSDescription
Book Value459789BookValue
FieldValueIRS element (for citing)
Total Book Value Other Assets459789TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionLEASE PAYABLEDescription
Amount$5,067Amount
FieldValueIRS element (for citing)
Total Of Amounts5067TotalOfAmounts
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt894540TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities16644DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F99016644RevenueNotRptdF990
Revenue Subtotal877896RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form990877896TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt936585TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities16644DonatedServicesUseOfFacilities
Expenses Not Rptd F99016644ExpensesNotRptdF990
Expenses Subtotal919941ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form990919941TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

FieldValueIRS element (for citing)
IdentifierDESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:Identifier
Return ReferencePART X, LINE 2:ReturnReference
ExplanationTHE INTERNAL REVENUE SERVICE HAS DETERMINED THAT ACTC IS EXEMPT FROM TAXES UNDER THE INTERNAL REVENUE CODE SECTION 509(A)(2) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. ACTC FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECONGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY ACTC FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2013. ACTC'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE CURRENT YEAR AS WELL AS FISCAL YEARS 2009 THROUGH 2012 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ORGANIZATION'S MISSION AND MOST SIGNIFICANT ACTIVITIESFORM 990, PART I, LINE 1THE ASSOCIATED COLLEGES OF THE TWIN CITIES (ACTC) ADVANCES COLLABORATION, IMPLEMENTS SUSTAINABLE MODELS AND METHODS, AND ENHANCES THE ACADEMIC EXCELLENCE OF OUR MEMBER INSTITUTIONS IN CELEBRATION OF THE URBAN LIBERAL ARTS EXPERIENCE. ACTC ADVANCES JOINT ACTIVITIES THAT ARE POSSIBLE ONLY WHEN ITS MEMBERS POOL THEIR RESOURCES. IN ACADEMICS, THE ACTC MEMBERS SHARE PLANNING AND PROGRAMMING. THIS SHARING REDUCES REPETITION ON EACH CAMPUS; SUSTAINS COURSES OR PROGRAMS THAT COULD NOT BE RUN INDEPENDENTLY ON EACH CAMPUS; AND MAKES IT POSSIBLE TO SHOWCASE STUDENT WORK IN AREAS WITH ONLY A FEW STUDENTS PER CAMPUS, BY DRAWING ON THE LARGER NUMBER OF STUDENTS ACROSS THE CONSORTIUM. IN OPERATIONS, THE ACTC MEMBERS SHARE PURCHASING ACTIVITIES WHEN DOING SO EITHER DRIVES DOWN THE COST OR INCREASES THE VALUE OF THE GOODS AND SERVICES PROCURED. THE ACTC OFFICE MANAGES A NUMBER OF CONTRACTS TO WHICH ITS MEMBERS AND ASSOCIATE MEMBERS HAVE ACCESS. IN ADDITION, THE ACTC MEMBERS PURSUE OPPORTUNITIES TO COLLABORATE IN BUSINESS SERVICES.
NEW PROGRAM SERVICESFORM 990, PART III, LINE 2CITYLABS A MULTI-DISCIPLINARY SUSTAINABILITY INITIATIVE, CITYLABS IS A YEAR-LONG PARTNERSHIP WITH A LOCAL MUNICIPALITY WHEREBY ACTC STUDENTS AND FACULTY ADVANCE THE CITY'S SUSTAINABILITY GOALS. BY CHANNELING STUDENT AND FACULTY ENERGY TO THE PARTNER CITY, CITYLABS OFFERS DEDICATED HOURS OF RESEARCH, ANALYSIS, AND PROJECT WORK, AND DOZENS OF STUDENTS AND FACULTY, ALL FOCUSED ON ADVANCING THE CITY'S KEY SUSTAINABILITY INITIATIVES. THE RESULT IS UNIQUE LEARNING EXPERIENCES FOR STUDENTS, VALUABLE OUTCOMES FOR CITY PARTNERS, AND MORE LIVABLE CITIES FOR THE RESIDENTS OF THE TWIN CITIES METRO.
FORM 990, PART VI, SECTION B, LINE 11THE ASSOCIATED COLLEGES OF THE TWIN CITIES BOARD DELEGATES THE REVIEW AND APPROVAL OF THE FORM 990 TO THE ACTC AUDIT COMMITTEE. THE ACTC AUDIT COMMITTEE IS SENT A COPY VIA EMAIL, AND HAS ONE WEEK TO REVIEW AND SEND APPROVAL OF THE FORM 990. THE APPROVED FORM 990 IS THEN SENT VIA EMAIL TO EACH ACTC BOARD MEMBER.
FORM 990, PART VI, SECTION B, LINE 12CACTC HAS A CONFLICT OF INTEREST POLICY THAT COVERS DIRECTORS, OFFICERS, OR ANY MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS. EACH DIRECTOR, OFFICER OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SHALL COMPLETE AND SIGN A CONFLICTS OF INTEREST POLICY ANNUAL STATEMENT AT THE TIME OF HIS OR HER INITIAL ELECTION OR APPOINTMENT AND ANNUALLY THEREAFTER. A CONFLICT OF INTEREST ARISES IF AN INDIVIDUAL HAS OWNERSHIP OR INVESTMENT INTEREST, COMPENSATION ARRANGEMENT, OR POTENTIAL OWNERSHIP OR INVESTMENT INTERESTS IN AN ORGANIZATON WITH WHICH ACTC HAS A TRANSACTION OR ARRANGEMENT WITH. ANY POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD TO DETERMINE IF A CONFLICT OF INTEREST IN FACT EXISTS. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES OR AS OTHERWISE APPROPRIATE.
FORM 990, PART VI, SECTION B, LINE 15ATHE EXECUTIVE DIRECTOR IS GRANTED A SALARY INCREASE AT THE DISCRETION OF THE BOARD OF DIRECTORS. THE OVERALL RANGE FOR SALARY INCREASES IS RECOMMENDED BY THE BUSINESS OFFICERS COUNCIL AS PART OF THE ANNUAL BUDGETING PROCESS. THE PRECISE INCREASE IS DETERMINED BY THE BOARD, AND IS GENERALLY IN KEEPING WITH THE RANGE OF SALARY INCREASES, IF ANY, GRANTED AT THE MEMBER INSTITUTIONS.
FORM 990, PART VI, SECTION C, LINE 19ACTC MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 1099 AND FORM W-2 REPORTINGFORM 990, PART V, LINES 1A AND 2ATHE UNIVERSITY OF ST. THOMAS ACTS AS ACTC'S FISCAL AGENT, WHICH ENTAILS RECORDING CASH REPORTING, RECEIPTS AND DISBURSEMENTS, PROCESSING PAYROLL, AND HOLDING EXCESS CASH. THE UNIVERSITY OF ST. THOMAS EMPLOYS ALL OF THE PERSONNEL THAT ARE PERFORMING DUTIES FOR THE EXCLUSIVE BENEFIT OF ACTC. ACCORDINGLY, ALL W2'S & 1099'S ARE PROCESSED BY THE UNIVERSITY OF ST. THOMAS AND ALL TAX REPORTING IS DONE THROUGH UTILIZING THE UNIVERSITY OF ST. THOMAS AS THE PAYOR. THE ACTUAL WAGES OF THE EMPLOYEES ARE ACCOUNTED FOR AS ACTC DIRECT COMPENSATION EXPENSE, AS REPORTED IN THE STATEMENT OF FUNCTIONAL EXPENSE.

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