ASSOCIATED COLLEGES OF THE TWIN CITIES: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- ASSOCIATED COLLEGES OF THE TWIN CITIES (EIN 51-0186083)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-03-23
- IRS object ID
- 201220839349300137
- Schema version
- 2010v3.4
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-03-23T18:31:39-05:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY VIRCHOW KRAUSE LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S 6TH ST STE 2300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510186083 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATED COLLEGES OF THE TWIN CITIES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ASSO | NameControl |
| Phone | 6515561863 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 570 ASBURY ST NO 109 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55104 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CAROLE CHABRIES | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 6515561865 | Phone |
| Date Signed | 2012-03-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LAWRENCE H MOHR CPA | Name |
| Phone | 6128764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | CAROLE CHABRIES | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 570 ASBURY STREET SUITE 109 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 782154 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.ACTC-MN.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1975 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | THE ASSOCIATED COLLEGES OF THE TWIN CITES (ACTC) WAS FORMED TO PROVIDE AUGSBURG COLLEGE, HAMLINE UNIVERSITY, MACALESTER COLLEGE, ST.CATHERINE UNIVERSITY, AND THE UNIVERSITY OF ST. THOMAS WITH COOPERATIVE PROGRAMS AND SERVICES, INCLUDING AN INTERCAMPUS BUS SERVICE, ACADEMIC PROGRAMS, CROSS-REGISTRATION OPPORTUNITIES, AND JOINT ADMINSTRATIVE COMMITTEES SUCH AS PURCHASING, FACILITIES, HUMAN RESOURCES, AND SAFETY & SECURITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 655785 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 782154 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 655785 | TotalRevenuePriorYear |
| Total Revenue Current Year | 782154 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 26530 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 17577 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 170798 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 238931 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 444136 | OtherExpensePriorYear |
| Other Expenses Current Year | 466062 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 641464 | TotalExpensesPriorYear |
| Total Expenses Current Year | 722570 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 14321 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 59584 | RevenuesLessExpensesCY |
| Total Assets BOY | 483151 | TotalAssetsBOY |
| Total Assets EOY | 603960 | TotalAssetsEOY |
| Total Liabilities BOY | 46914 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 108139 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 436237 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 495821 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | SEE SCHEDULE O.THE ASSOCIATED COLLEGES OF THE TWIN CITES (ACTC) WAS FORMED TO PROVIDE AUGSBURG COLLEGE, HAMLINE UNIVERSITY, MACALESTER COLLEGE, ST.CATHERINE UNIVERSITY, AND THE UNIVERSITY OF ST. THOMAS WITH COOPERATIVE PROGRAMS AND SERVICES, INCLUDING AN INTERCAMPUS BUS SERVICE, ACADEMIC PROGRAMS, CROSS-REGISTRATION OPPORTUNITIES, AND JOINT ADMINSTRATIVE COMMITTEES SUCH AS PURCHASING, FACILITIES, HUMAN RESOURCES, AND SAFETY & SECURITY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 167930 | Expense |
| Revenue | 187733 | Revenue |
| Description | INTERCAMPUS BUS:ACTC 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 |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 63863 | Expense |
| Description | ACADEMIC PROGRAMS & SERVICES: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 WRITERS 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. WOMEN'S STUDIESWOMEN'S STUDIES IS AN INTERDISCIPLINARY PROGRAM WHICH DRAWS ON THE EXTENSIVE BODY OF RESEARCH ON WOMEN TO HELP ITS STUDENTS BETTER UNDERSTAND WOMEN'S EXPERIENCE OF THE PAST AND TO ANALYZE WOMEN'S SITUATIONS TODAY. WOMEN'S STUDIES COURSEWORK HELPS STUDENTS DEVELOP INFORMED AWARENESS OF CULTURAL DIVERSITY AND THE PROCESS OF SOCIAL TRANSFORMATION. THE PROGRAM IS SHARED AMONG AUGSBURG COLLEGE, HAMLINE UNIVERSITY, ST. CATHERINE UNIVERSITY, AND THE UNIVERSITY OF ST. THOMAS. UNDERGRADUATE RESEARCH SYMPOSIUMTHE SYMPOSIUM SHOWCASES STUDENTS' WORK ON URBAN COMMUNITIES. STUDENTS FROM ALL FIVE CAMPUSES PRESENT RESEARCH, SERVICE-LEARNING ACTIVITIES, OR OTHER ACADEMIC AND CIVIC ENGAGEMENT ACTIVITIES, TO A BROAD AUDIENCE. APPROXIMATELY 100 STUDENTS AND FACULTY ATTENDED THE SYMPOSIUM IN 2011. COLLABORATIVE ART GALLERY COMMITTEETHIS 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 STUDENTS AND FACULTY. STUDENT AFFAIRSTHE SENIOR STUDENT AFFAIRS OFFICERS OFFER TWO PROFESSIONAL DEVELOPMENT OPPORTUNITIES TO STUDENT AFFAIRS STAFF: THE FALL NEW PROFESSIONALS RECEPTION, 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. TEACHER EDUCATION: GEOFESTGEOGRAPHY TEACHERS AND TEACHERS-IN-TRAINING ATTEND THIS DAY-LONG CONFERENCE FOCUSING ON TEACHING AND LEARNING IN THE P-12 SCHOOLS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 17577 | Expense |
| Description | COLLABORATIVE GRANTS, LEADERS FOR LITERACY, SCIENCE FIELD STATION, HISTORY DEPARTMENT, MN INSTRUCTIONAL TECHNOLOGY SYMPOSIUM, BIO GAB, BIOLOGY-ECOLOGY CONFERENCE | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 74295 | Expense |
| Revenue | 594421 | Revenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 74295 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 594421 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 323665 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 0 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY OF ST THOMAS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6519626107 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2115 SUMMIT AVE | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55105 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| ANDREA LEE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| BRIAN ROSENBERG | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| PAUL PRIBBENOW | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DENNIS DEASE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| LINDA HANSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CAROLE CHABRIES | ||||||
| EXECUTIVE DIRECTOR | 40.00 | 69292 | 0 | 31174 | X | |
| PAM MCKNIGHT | ||||||
| OPERATIONS DIRECTOR | 40.00 | 22682 | 0 | 4238 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 91974 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 35412 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MEMBERSHIP DUES | 611710 | 383000 | 383000 |
| STUDENT FEE-BUS SERVIC | 485000 | 187733 | 187733 |
| SOFTWARE CONTRACTS REV | 611710 | 140839 | 140839 |
| OTHER PROGRAM REVENUES | 611710 | 36207 | 36207 |
| PURCHASING ASSOCIATES | 611710 | 34375 | 34375 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 782154 | TotalProgramServiceRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 782154 | TotalRevenueColumn |
| Related Or Exempt Function Income | 782154 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17577 | Total |
| Program Services | 17577 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 160153 | Total |
| Program Services | 40038 | ProgramServices |
| Management And General | 120115 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34981 | Total |
| Program Services | 9495 | ProgramServices |
| Management And General | 25486 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9636 | Total |
| Program Services | 2409 | ProgramServices |
| Management And General | 7227 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20981 | Total |
| Program Services | 5245 | ProgramServices |
| Management And General | 15736 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13180 | Total |
| Program Services | 3295 | ProgramServices |
| Management And General | 9885 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2129 | Total |
| Program Services | 532 | ProgramServices |
| Management And General | 1597 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3461 | Total |
| Program Services | 865 | ProgramServices |
| Management And General | 2596 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30601 | Total |
| Program Services | 30224 | ProgramServices |
| Management And General | 377 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1581 | Total |
| Program Services | 395 | ProgramServices |
| Management And General | 1186 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18685 | Total |
| Program Services | 11062 | ProgramServices |
| Management And General | 7623 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22919 | Total |
| Program Services | 5730 | ProgramServices |
| Management And General | 17189 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18928 | Total |
| Program Services | 13997 | ProgramServices |
| Management And General | 4931 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 881 | Total |
| Program Services | 220 | ProgramServices |
| Management And General | 661 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4380 | Total |
| Program Services | 1095 | ProgramServices |
| Management And General | 3285 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2855 | Total |
| Program Services | 714 | ProgramServices |
| Management And General | 2141 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| BUS SERVICE | 167930 | 167930 | |
| SOFTWARE CONTRACTS | 140837 | 140837 | |
| U OF M LANGUAGE | 35189 | 35189 | |
| CATERED EVENTS | 10655 | 9601 | 1054 |
| FOOD & ENTERTAINMENT | 5031 | 3241 | 1790 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 722570 | Total |
| Program Services | 323665 | ProgramServices |
| Management And General | 398905 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 638 | BOY |
| EOY | 538 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 124401 | BOY |
| EOY | 7788 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 110969 | BOY |
| EOY | 152414 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 30132 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 12082 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14635 | BOY |
| EOY | 18050 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 232508 | BOY |
| EOY | 425170 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 483151 | BOY |
| EOY | 603960 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32922 | BOY |
| EOY | 25222 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2083 | BOY |
| EOY | 73108 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11909 | BOY |
| EOY | 9809 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46914 | BOY |
| EOY | 108139 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 436237 | BOY |
| EOY | 495821 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 436237 | BOY |
| EOY | 495821 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 483151 | BOY |
| EOY | 603960 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 59584 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 206580 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 327858 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 391208 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 287250 | CurrentTaxYearMinus1Year |
| Current Tax Year | 383000 | CurrentTaxYear |
| Total | 1595896 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 295932 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 320150 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 415174 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 368535 | CurrentTaxYearMinus1Year |
| Current Tax Year | 399154 | CurrentTaxYear |
| Total | 1798945 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 502512 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 648008 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 806382 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 655785 | CurrentTaxYearMinus1Year |
| Current Tax Year | 782154 | CurrentTaxYear |
| Total | 3394841 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 3394841 | PublicSupportTotal509 |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 502512 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 648008 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 806382 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 655785 | CurrentTaxYearMinus1Year |
| Current Tax Year | 782154 | CurrentTaxYear |
| Total | 3394841 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 1.00000 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 1.00000 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00000 | InvestmentIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 30132 | OtherCostOrOtherBasis |
| Depreciation | 12082 | Depreciation |
| Book Value | 18050 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 18050 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | FUNDS HELD BY OTHERS | Description |
| Book Value | 425170 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 425170 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LEASES PAYABLE | Description |
| Amount | $9,809 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 9809 | TotalOfAmounts |
| Total Revenue | 782154 | TotalRevenue |
| Total Expenses | 722570 | TotalExpenses |
| Excess Or Deficit For Year | 59584 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | 59584 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 782154 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 782154 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 782154 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 722570 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 722570 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 722570 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | THE 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 RECOGNITION 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, 2011. 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 2008 THROUGH 2010 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST CATHERINE UNIVERSITY | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2004 RANDOLPH AVENUE | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 410695509 | EINOfRecipient |
| IRC Section | 501C3 | IRCSection |
| Amount Of Cash Grant | 13599 | AmountOfCashGrant |
| Purpose Of Grant | CASH GRANT FOR LEADERS FOR LITERACY | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: GRANTS ARE MONITORED AND ARE VERIFIED WHEN PAYMENT PAPERWORK IS SUBMITTED. MONITORING INCLUDES MAKING SURE THAT: A) COSTS FALL WITHIN THE BUDGET PARAMETERS AND ARE ALLOWABLE B) PAPERWORK INCLUDES ALL CORRECT BUDGET NUMBERS AND ACCOUNT CODES C) ITEMIZED RECEIPTS ARE INCLUDED FOR EACH EXPENSE D) PAPERWORK IS COMPLETE AFTER REVIEWING THE PAPERWORK, THE DIRECTOR WHO HAS SIGNATORY AUTHORITY FOR ALL GRANTS SIGNS THE PAPERWORK AND IT IS SENT TO THE UNIVERSITY OF ST. THOMAS, ACTC'S FISCAL AGENT, FOR PROCESSING. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE ASSOCIATED COLLEGES OF THE TWIN CITIES BOARD DELEGATES THE REVIEW AND APPROVAL OF THE 990 FORM TO THE ACTC AUDIT COMMITTEE. THE ACTC AUDIT COMMITTEE IS SENT A COPY VIA EMAIL OF THE 990 FORM, THE AUDIT COMMITTEE HAS ONE WEEK TO REVIEW AND SEND EMAIL APPROVAL OF THE 990 FORM. THE AUDIT COMMITTEE APPROVED 990 FORM IS THEN SENT VIA EMAIL TO EACH ACTC BOARD MEMBER. | |
| ACTC HAS A CONFLICT OF INTEREST POLICY THAT COVERS BOTH ACTC EMPLOYEES AND THE BOARD OF DIRECTORS. IN ADDITION, THE UNIVERSITY OF ST. THOMAS, THE FISCAL AGENT FOR ACTC, HAS A MONITORING PROCESS THAT COVERS ACTC EMPLOYEES. ACTC WILL BE IMPLEMENTING A PROCEDURE TO MONITOR BOARD OF DIRECTORS' CONFLICTS IN FY 2011. | FORM 990, PART VI, SECTION B, LINE 12 | |
| THE EXECUTIVE DIRECTOR'S WAGE RANGE IS DETERMINED BY A SEARCH CONSULTANT, THROUGH MARKET RESEARCH AND IN COLLABORATION WITH A SEARCH COMMITTEE. THE SALARY OFFER IS COMPARED WITH RELEVANT POSITIONS ON ACTC CAMPUSES. | FORM 990, PART VI, SECTION B, LINE 15A | |
| UPON REQUEST | FORM 990, PART VI, SECTION C, LINE 19 | |
| OVERSIGHT OF AUDIT | THE OVERSIGHT PROCESS AND SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS DID NOT CHANGE FROM THE PRIOR YEAR. | PART XII, LINE 2C |
| W2 & 1099 REPORTING | THE UNIVERSITY OF ST. THOMAS ACTS AS ACTC'S FISCAL AGENT, WHICH ENTAILS RECORDING CASH RECEIPTS AND DISBURSEMENTS, PROCESSING PAYROLL, AND HOLDING EXCESS CASH FOR THE ORGANIZATION. AS FISCAL AGENT, 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. | FORM 990, PART V, LINES 1A & 2A |
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