2012-03-23T18:31:39-05:00 2011-06-30 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2010-07-01 510186083 ASSOCIATED COLLEGES OF THE TWIN CITIES ASSO 6515561863 570 ASBURY ST NO 109 ST PAUL MN 55104 CAROLE CHABRIES 6515561865 2012-03-05 1 LAWRENCE H MOHR CPA 6128764500 2010 2016-02-24 21:20:13Z CAROLE CHABRIES 570 ASBURY STREET SUITE 109 ST PAUL MN 55104 782154 0 X WWW.ACTC-MN.ORG X 1975 MN 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. 5 5 0 0 0 0 0 0 655785 782154 0 0 0 0 655785 782154 26530 17577 0 0 170798 238931 0 0 0 444136 466062 641464 722570 14321 59584 483151 603960 46914 108139 436237 495821 X 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. 0 0 167930 187733 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. 63863 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. 17577 COLLABORATIVE GRANTS, LEADERS FOR LITERACY, SCIENCE FIELD STATION, HISTORY DEPARTMENT, MN INSTRUCTIONAL TECHNOLOGY SYMPOSIUM, BIO GAB, BIOLOGY-ECOLOGY CONFERENCE 74295 594421 74295 594421 323665 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 0 0 MN X UNIVERSITY OF ST THOMAS 6519626107 2115 SUMMIT AVE ST PAUL MN 55105 ANDREA LEE 1.00 X 0 0 0 BRIAN ROSENBERG 1.00 X 0 0 0 PAUL PRIBBENOW 1.00 X 0 0 0 DENNIS DEASE 1.00 X 0 0 0 LINDA HANSON 1.00 X 0 0 0 CAROLE CHABRIES 40.00 X 69292 0 31174 PAM MCKNIGHT 40.00 X 22682 0 4238 91974 0 35412 0 0 0 0 0 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 782154 782154 782154 0 0 17577 17577 160153 40038 120115 34981 9495 25486 9636 2409 7227 20981 5245 15736 13180 3295 9885 2129 532 1597 3461 865 2596 30601 30224 377 1581 395 1186 18685 11062 7623 22919 5730 17189 18928 13997 4931 881 220 661 4380 1095 3285 2855 714 2141 BUS SERVICE 167930 167930 SOFTWARE CONTRACTS 140837 140837 U OF M LANGUAGE 35189 35189 CATERED EVENTS 10655 9601 1054 FOOD & ENTERTAINMENT 5031 3241 1790 722570 323665 398905 0 638 538 124401 7788 110969 152414 30132 12082 14635 18050 232508 425170 483151 603960 32922 25222 2083 73108 11909 9809 46914 108139 X 436237 495821 436237 495821 483151 603960 59584 0 X X 0 1 1 X 0 X 206580 327858 391208 287250 383000 1595896 295932 320150 415174 368535 399154 1798945 502512 648008 806382 655785 782154 3394841 0 0 0 3394841 502512 648008 806382 655785 782154 3394841 1.00000 1.00000 0.00000 X 30132 12082 18050 18050 FUNDS HELD BY OTHERS 425170 425170 LEASES PAYABLE 9809 9809 782154 722570 59584 0 59584 782154 0 782154 0 782154 722570 0 722570 0 722570 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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. 1 ST CATHERINE UNIVERSITY 2004 RANDOLPH AVENUE ST PAUL MN 55105 410695509 501C3 13599 CASH GRANT FOR LEADERS FOR LITERACY 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. 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. FORM 990, PART VI, SECTION B, LINE 12 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 15A 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 C, LINE 19 UPON REQUEST OVERSIGHT OF AUDIT PART XII, LINE 2C THE OVERSIGHT PROCESS AND SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS DID NOT CHANGE FROM THE PRIOR YEAR. W2 & 1099 REPORTING FORM 990, PART V, LINES 1A & 2A 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.