CAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- CAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES INC (EIN 38-3796290)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-02-14
- IRS object ID
- 201100459349300880
- Schema version
- 2009v1.4
- 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 | 2011-02-14T10:49:32-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARR RIGGS & INGRAMLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4360 CHAMBLEE DUNWOODY RD SUITE 420 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 30341 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383796290 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAREER AND TECHNICAL EDUCATION | BusinessNameLine1 |
| Business Name Line2 | CONSORTIUM OF STATES INCORPORATED | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CARE | NameControl |
| Phone | 4046794500 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1866 SOUTHERN LANE | AddressLine1 |
| City | DECATUR | City |
| State | GA | State |
| ZIP Code | 300334033 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DR RONALD D MCCAGE | Name |
| Title | Executive Director | Title |
| Phone | 4046794501 | Phone |
| Date Signed | 2011-02-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7704576606 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DR RONALD D MCCAGE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1866 SOUTHERN LANE | AddressLine1 |
| City | DECATUR | City |
| State | GA | State |
| ZIP Code | 300334033 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 921590 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.ctecs.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2009 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | To provide industry-based resources and services for the improvement of career technical education and workforce development instruction, assessment, certification, and delivery. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | 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 Current Year | 203015 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 718575 | ProgramServiceRevenueCY |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Current Year | 921590 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 164025 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expenses Current Year | 799218 | OtherExpensesCurrentYear |
| Total Expenses Current Year | 963243 | TotalExpensesCurrentYear |
| Revenues Less Expenses CY | -41653 | RevenuesLessExpensesCY |
| Total Assets EOY | 464059 | TotalAssetsEOY |
| Total Liabilities EOY | 568084 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances EOY | -104025 | NetAssetsOrFundBalancesEOY |
| Mission Description | To provide industry-based resources and services for the improvement of career technical education and workforce development instruction, assessment, certification, and delivery. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 908519 | Expense |
| Revenue | 718575 | Revenue |
| Description | Develop and research business and industry-based career clusters, career majors, and career pathways, manage technical committees for academic and occupational skills analysis and validation, and analyze occupatons for the related accademic skills of language arts, math, and science. | Description |
| Total Program Service Expense | 908519 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | 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 |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 | 0 | 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 | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| 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 |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| 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 |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | 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 | 1 | 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 | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LISA MOREAUX | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4046794500 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1866 SOUTHERN LANE | AddressLine1 |
| City | DECATUR | City |
| State | GA | State |
| ZIP Code | 300334033 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Ms Meg Smith | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mr Milton Ericksen | ||||||
| Chair | 1.00 | X | 0 | 0 | 0 | |
| Ms Ann Stephens | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Ms Debbie Anderson | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr James Owens | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Ms Wanda Monthey | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr Lynne Gilli | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr JoAnn Simser | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Ms KC Simchock | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr James R Couch | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Ms Elizabeth Russell | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Ms Teri Wigert | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr Carl V Wyatt | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr Ronald D McCage | ||||||
| Executive Director | 40.00 | 0 | 100000 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 100000 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | 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 |
| All Other Contributions | 203015 | AllOtherContributions |
| Total Contributions | 203015 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Membership Dues | 900099 | 370000 | 370000 |
| Contracts | 611600 | 228541 | 228541 |
| Products, sales and se | 611600 | 115885 | 115885 |
| Revenues - other incom | 900099 | 4149 | 4149 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 718575 | TotalProgramServiceRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 921590 | TotalRevenueColumn |
| Related Or Exempt Function Income | 718575 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117840 | Total |
| Program Services | 113938 | ProgramServices |
| Management And General | 3902 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17036 | Total |
| Program Services | 16472 | ProgramServices |
| Management And General | 564 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29149 | Total |
| Program Services | 28184 | ProgramServices |
| Management And General | 965 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 385 | Total |
| Program Services | 345 | ProgramServices |
| Management And General | 40 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5548 | Total |
| Program Services | 5548 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12070 | Total |
| Program Services | 12070 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24554 | Total |
| Program Services | 23858 | ProgramServices |
| Management And General | 696 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10733 | Total |
| Program Services | 10733 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29076 | Total |
| Program Services | 29076 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13298 | Total |
| Program Services | 10843 | ProgramServices |
| Management And General | 2455 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SALARIES PAID UNDER SAC | 397233 | 384080 | 13153 |
| CTECS Grant Expense | 248010 | 240561 | 7449 |
| COC Allocation | 50000 | 25000 | 25000 |
| pass assured | 5500 | 5500 | 0 |
| Exhibits | 2311 | 2311 | 0 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 500 | Total |
| Management And General | 500 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 963243 | Total |
| Program Services | 908519 | ProgramServices |
| Management And General | 54724 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 347426 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 53326 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 30199 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 33108 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 464059 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 68980 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 65000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 434104 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 568084 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | -104025 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | -104025 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 464059 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
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 | 805705 | CurrentTaxYear |
| Total | 805705 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 97385 | CurrentTaxYear |
| Total | 97385 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 903090 | CurrentTaxYear |
| Total | 903090 | 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 | 903090 | PublicSupportTotal509 |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 903090 | CurrentTaxYear |
| Total | 903090 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | X | First5Years509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Cash Surrender Value of Life Insurance | Description |
| Book Value | 33108 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 33108 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Due to related party | $209,501 |
| due to related party-post retirement benefit obligation | $224,603 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 434104 | TotalOfAmounts |
| Total Revenue | 921590 | TotalRevenue |
| Total Expenses | 963243 | TotalExpenses |
| Excess Or Deficit For Year | -41653 | ExcessOrDeficitForYear |
| Other | -$62,372 | OtherAmount |
| Total Adjustments | -62372 | TotalAdjustments |
| Excess Or Deficit Per FS | -104025 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 903090 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 903090 | RevenueSubtotal |
| Other Revenues Not Included | 18500 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 18500 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 921590 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 944744 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 1 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 1 | ExpensesNotRptdF990 |
| Expenses Subtotal | 944743 | ExpensesSubtotal |
| Other Expenses Not Included | 18500 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 18500 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 963243 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | Management does not believe that the Organization has any material uncertain tax positions at June 30,2010; however, the Organization's tax return is subject to examination by relevant taxing authorities. |
| Part XI, Line 8 - Other Adjustments: | Excess of liabilities assumed over assets received from the SACS: -62371. ROUNDING: -1. | |
| Part XII, Line 4b - Other Adjustments: | Bad Debt recovery: 18500. | |
| Part XIII, Line 2d - Other Adjustments: | ROUNDING: 1. | |
| Part XIII, Line 4b - Other Adjustments: | Bad Debt Recovery: 18500. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 6 | The Organization has 11 members. |
| Form 990, Part VI, Section B, line 11 | The Procedure was discussed in December of 2010 and the the process will be considered for implementation in the future years. |
| Form 990, Part VI, Section B, line 12c | It is always an agenda item to discuss and update if necessary. |
| Form 990, Part VI, Section B, line 15 | The process for determining compensation of the organization's CEO, executive director, or top management official is determined by the members governing Board. The process for determining compensation of the organization's officers or key employees is proposed by the Executive Director and approved by Board. |
| Form 990, Part VI, Section C, line 18 | THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST. |
| Form 990, Part VI, Section C, line 19 | A WRITTEN OR ELECTRONIC COPY OF THE FORM 990 OR GOVERNING DOCUMENTS IS PROVIDED UPON REQUEST. |
| THE TAXPAYER HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILIATION OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. | |
| form 990, part I, line 8 | IN 2009, WAGES FOR THE EMPLOYEES OF CAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES, INC. WERE PAID UNDER THE EMPLOYER IDENTIFICATION NUMBER OF SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS, INC. |
| FORM 990 | AT JUNE 30, 2009, THE ORGANIZATION WAS A SEPARATE COMMISSION INCLUDED IN THE AUDIT AND FINANCIAL STATEMENTS OF THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS, INC. (SACS). IN ACCORDANCE WITH SACS BYLAWS, THE ORGANIZATION ORGANIZED A NONPROFIT ENTITY SEPARATE FROM SACS AND RECEIVED APPROVAL FROM THE IRS TO OPERATE AS A 501(C)(3) ORGANIZATION. SUBSEQUENTLY, SACS AND THE ORGANIZATION REACHED AN AGREEMENT, APPROVED BY THE BOARD OF TRUSTEES OF SACS AND THE ORGANIZATION, WHEREBY THE ASSETS AND OPERATIONS OF SACS, WHICH WERE OPERATED BY THE ORGANIZATION, WOULD BE TRANSFERRED TO THIS NEW INDEPENDENT NONPROFIT ENTITY. EFFECTIVE JULY 1, 2009, THE ORGANIZATION ESTABLISHED ITS OWN SEPARATE GOVERNING BODY WHEREBY CONTROL OF THE ORGANIZATION WAS SEGREGATED FROM THE GOVERNING BODY OF SACS. ACCORDINGLY, THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PRESENTED SEPARATELY FROM THOSE OF SACS. AT JUNE 30, 2009, THE ORGANIZATION ASSUMED A DEFICIT OF APPROXIMATELY $62,000 IN UNRESTRICTED NET ASSETS FROM SACS. THIS AMOUNT HAS BEEN INCLUDED IN THE STATEMENT OF ACTIVITIES AS AN ASSUMPTION OF THE DEFICIT IN NET ASSETS FROM SACS. THE FOLLOWING IS A SUMMARY OF THE ASSETS ACQUIRED AND LIABILITIES ASSUMED IN THE TRANSFER: ACCOUNTS RECEIVABLE $120,825 CSV OF LIFE INSURANCE 31,460 TOTAL ASSETS 152,285 ACCRUED LIABILITIES 48,852 DUE TO RELATED PARTY 4,540 DUE TO RELATED PARTY PBO 161,654 TOTAL LIABILITIES 214,654 EXCESS LIABILITIES (62,369) |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|
| SOUTHERN Association of Colleges and schools inc | |||||||||
| 1866 Southern Lane | Decatur | GA | 30033 | 580566240 | School Accreditation & Improvement | GA | 501(C)(3) | Line 9 | N/A |
| SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS - COC | |||||||||
| 1866 Southern Lane | Decatur | GA | 30033 | 320261810 | school Accreditation & Improvement | GA | 501(c)(3) | Line 9 | N/A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| Southern Association of Colleges and Schools Inc | |
| E | 224603 |
| southern Association of Colleges and Schools - Commission on Colleges | |
| E | 95814 |
| southern Association of Colleges and Schools - Commission on Colleges | |
| O | 50000 |
| Southern Association of Colleges and Schools Inc | |
| E | 113687 |
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