2011-11-14T10:00:41-06:00 2011-06-30 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2010-07-01 561758784 APPALACHIAN COLLEGE ASSOCIATION APPA 8599864584 210 Center Street Berea KY 404031733 TOM ROGERS 2011-11-11 true 5023263996 2010 2016-03-07 17:11:31Z TOM ROGERS 210 Center Street Berea KY 40403 9243936 false X WWW.ACAWEB.ORG X 1993 KY THE APPALACHIAN COLLEGE ASSOCIATION, INC. WAS INCORPORATED AUGUST 6, 1993, AS A NONPROFIT ORGANIZATION PRIMARILY TO SERVE PEOPLE OF THE APPALACHIAN REGION THROUGH HIGHER EDUCATION AND RELATED SERVICES. THE ASSOCIATION IS AN ORGANIZATION OF 36 INDEPENDENT LIBERAL ARTS COLLEGES (CONTINUED IN SCHEDULE O) 36 36 8 0 0 0 1498043 1627607 1474821 1920141 1219714 731915 257139 380709 4449717 4660372 693179 652058 0 0 822018 683979 0 0 17385 1937658 3020303 3452855 4356340 996862 304032 23595797 28027141 1584645 481059 22011152 27546082 THE APPALACHIAN COLLEGE ASSOCIATION IS AN ORGANIZATION OF 36 INDEPENDENT LIBERAL ARTS COLLEGES INCLUDING MORE THAN 4,000 FACULTY AND 42,000 STUDENTS WHICH PROVIDES EXPANDED AND ENHANCED LEARNING OPPORTUNITIES TO FACULTY, STAFF AND STUDENTS FOR THE PURPOSE OF SERVING THE EDUCATIONAL AND ECONOMIC WELL-BEING OF THE PEOPLE AND COMMUNITIES OF CENTRAL APPALACHIA. false 1931688 0 1837956 BCLA LIBRARY AND SHARED CATALOG - THE BOWEN CENTRAL LIBRARY OF APPALACHIA PARTNERS WITH EACH MEMBER INSTITUTION TO MAKE IT ECONOMICALLY POSSIBLE TO PROVIDE ALL ACA STUDENTS, FACULTY AND STAFF WITH THE BEST LIBRARY INFORMATION RESOURCES AND TECHNOLOGY SERVICES AVAILABLE. THESE RESOURCES ARE USED TO HELP BOTH THE STUDENT AND FACULTY ATTAIN THE BEST POSSIBLE LEARNING OUTCOMES. 884863 359004 297287 PROFESSIONAL DEVELOPMENT - WORKSHOPS AND FELLOWSHIPS ARE THE MAINSTAY OF PROFESSIONAL DEVELOPMENT, BUT THE TOPICS CHANGE TO REFLECT CURRENT NEEDS OF FACULTY AND STAFF. 293054 293054 165607 THE ACA HAS A VARIETY OF OPPORTUNITIES FOR STUDENTS STUDYING IN ANY MAJOR IN THE FORM OF SUMMER STIPENDS AND ACADEMIC SCHOLARSHIPS. 3109605 true true false false false false false false true true true false false false true true false false false true false false false false false false false true true false false false false false false false false false false false false false false false false false false true 14 0 true 8 true false true CJ false false false false false false false false X 36 36 false false false false true false false true true false false true true true true false true true true false KY X X Tom Rogers Chief Finance & Operations Officer 8599864584 210 Center Street Berea KY 40403 DR MARSHALL FLOWERS 1 X 0 0 0 DR J RANDALL O'BRIEN 1 X 0 0 0 DR DAN LUNSFORD 1 X X 0 0 0 DR ROSALIND REICHARD 1 X 0 0 0 DR CLORISA PHILLIPS 1 X 0 0 0 DR JEFF K METCALF 1 X 0 0 0 DR LARRY SHINN 1 X 0 0 0 MR RICHARD BEYER 1 X 0 0 0 DR THOMAS MCFARLAND 1 X 0 0 0 DR GT BUCK SMITH 1 X 0 0 0 DR DAVID OLIVE 1 X 0 0 0 DR JENNIFER L BRAATEN 1 X X 0 0 0 DR CHARLES TEAGUE 1 X 0 0 0 MR STAN HARRISON 1 X 0 0 0 DR BARRY BUXTON 1 X 0 0 0 DR NANCY MOODY 1 X 0 0 0 DR GARY E WEEDMAN 1 X 0 0 0 DR JOHN MCCARDELL 1 X 0 0 0 DR GREGORY P JORDAN 1 X 0 0 0 DR STEPHEN D LIVESAY 1 X 0 0 0 GOV PAUL E PATTON 1 X 0 0 0 DR WILLIAM T LUCKEY JR 1 X 0 0 0 DR BILL GREER 1 X 0 0 0 DR SCOTT MILLER 1 X 0 0 0 DR WILLIAM T BOGART 1 X 0 0 0 DR WILLIAM S PFEIFFER 1 X 0 0 0 DR EDWIN H WELCH 1 X 0 0 0 DR PAMELA BALCH 1 X 0 0 0 DR B JAMES DAWSON 1 X 0 0 0 DR MICHAEL V CARTER 1 X 0 0 0 DR JAMES H TAYLOR 1 X 0 0 0 DR HAROLD SHANK 1 X 0 0 0 DR RICK CREEHAN 1 X 0 0 0 DR WAYNE B POWELL 1 X 0 0 0 DR PAUL CONN 1 X 0 0 0 MR JOE A STEPP 1 X 0 0 0 TOM ROGERS 40 X 82063 0 20510 PAUL CHEWNING 40 X 127874 0 35153 209937 0 55663 1 false true false 0 524999 165608 937000 1627607 LIBRARY FEES 900099 1920141 1920141 0 0 0 0 1920141 584572 584572 0 0 0 0 0 0 0 0 0 4730907 4583564 147343 0 147343 147343 0 0 0 INTERNAL RECHARGE OPERATIONS 900099 270643 270643 MISCELLANEOUS INCOME 900099 75100 75100 F & A RECOVERY INCOME 900099 34966 34966 0 0 0 0 380709 4660372 2300850 0 731915 0 652058 652058 0 0 269708 253190 16518 0 317941 243460 74481 31794 24346 7448 38666 27710 10956 25870 18666 6337 867 0 3067 1241 1826 45687 45687 0 0 82702 8092 74610 65374 57515 7859 8890 1180 7710 186117 3426 182691 397481 374403 23078 0 27709 1194 26515 119204 86286 32918 0 133983 70636 63347 0 0 39756 39756 15610 15610 LIBRARY CATALOG SUBSCRIPTIONS 1497576 1497576 EQUIPMENT 40039 38304 1735 MEMBERSHIPS & DUES 11689 2600 9089 PRINTING & PUBLICATIONS 10122 601 9521 PROFESSIONAL SUBSCRIPTIONS 5216 94 5122 330081 217 329864 0 4356340 3109605 1229350 17385 0 1241573 434819 975755 2148441 26659 20570 549163 601226 182379 142623 35537 39756 20767110 21740419 0 3041910 0 0 0 0 23595797 28027141 144522 202531 1196184 243939 278528 0 1584645 481059 X 1574159 1295905 3583613 9396797 16853380 16853380 22011152 27546082 23595797 28027141 X 304032 5230898 X false true true X false X 4231618 2798149 1277280 1498043 1627607 11432697 0 0 4231618 2798149 1277280 1498043 1627607 11432697 3040392 8392305 1454533 767526 538550 448493 584572 3793674 0 58669 7629 2844 257139 380709 706990 15933361 0.51050 0.69360 X OTHER INCOME, SCHEDULE A, PART II, 2006 - 58,669 2007 - 7,629 2008 - 2,844 2009 - 257,139 2010 - 380,709 TOTAL - 706,990, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 20267709 4581500 66880 24782329 17892573 2375136 20267709 21930204 -4037631 17892573 0.07240 0.92760 0.00000 false false 0 0 0 182379 142623 39756 0 39756 0 0 ALTERNATIVE PUBLIC EQUITIES 1220699 F HEDGE FUNDS 1821211 F 3041910 0 0 4660372 4356340 304032 4034714 1196184 0 5230898 5534930 8687363 4034714 0 4034714 4652649 7723 7723 4660372 4348617 0 0 4348617 7723 7723 4356340 Intended uses of endowment funds Schedule D, Part V, Line 4 THE ACA ENDOWMENT PROVIDES SUPPORT TO HIGHER EDUCATION AND RELATED SERVICES (FELLOWSHIPS, SCHOLARSHIPS AND PROFESSIONAL DEVELOPMENT) TO THE MEMBERSHIP OF THE ASSOCIATION. THE ASSOCIATION MEMBERSHIP IS COMPRISED OF 36 INDEPENDENT LIBERAL ARTS INSTITUTIONS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE ASSOCIATION IS A NONPROFIT CORPORATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT WILL BE RECORDED. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE ORGANIZATION HAS NO AMOUNTS RELATED INTEREST OR PENALTIES DURING THE YEAR ENDED JUNE 30, 2011. DUE TO ITS TAX-EXEMPT STATUS; THE ORGANIZATION IS NOT SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX AND DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE ORGANIZATION'S TAX YEARS 2008-2011 ARE OPEN UNDER APPLICABLE UNITED STATES STATUTES OF LIMITATIONS. Other revenues in form 990 not in audited financial statements Schedule D, Part XII, Line 4b LOSS ON DISPOSAL OF FIXED ASSETS - 7723; Other expenses in form 990 not in audited financial statements Schedule D, Part XIII, Line 4b LOSS ON DISPOSAL OF FIXED ASSETS - 7723; CENTRAL AMERICA AND THE CARIBBEAN PASSIVE INVESTMENTS 3042000 3042000 false false false true false false true PROFESSIONAL DEVELOPMENT 30 152507 SCHOLARSHIPS 15 293054 FELLOWSHIPS 14 206497 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 AFTER A STRICT APPLICATION PROCESS, GRANTS ARE AWARDED TO MEMBER INSTITUTIONALS ON BEHALF OF INDIVIDUALS IN THE FORMS OF SCHOLARSHIPS, FELLOWSHIPS AND OTHER PROFESSIONAL DEVELOPMENT AWARDS. ALL AWARDS MUST BE USED FOR EDUCATIONAL PURPOSES AND ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION FOR THE BENEFIT OF THE INDIVIDUAL. SCHOLARSHIPS SCHEDULE I, PART 3, LINE 1 ALDERSON-BROADDUS COLLEGE 18,000.00 BREVARD COLLEGE 6,000.00 CAMPBELLSVILLE UNIVERSITY 6,000.00 UNIVERSITY OF THE CUMBERLANDS 15,825.00 DAVIS & ELKINS COLLEGE 610 EMORY & HENRY COLLEGE 10,315.00 FERRUM COLLEGE 44,860.38 KING COLLEGE 22,785.00 LEE UNIVERSITY 26,475.00 LINDSEY WILSON COLLEGE 8,040.00 MILLIGAN COLLEGE 20,660.00 MONTREAT COLLEGE 18,284.00 UNIVERSITY OF PIKEVILLE 29,150.00 WHEELING JESUIT UNIVERSITY 3,328.02 WV WESLEYAN COLLEGE 62,721.63 FELLOWSHIPS SCHEDULE I, PART 3, LINE 2 BEREA COLLEGE 28,875.00 BRYAN COLLEGE 3,000.00 CARSON-NEWMAN COLLEGE 30,000.00 UNIVERSITY OF THE CUMBERLANDS 3,375.00 EMORY & HENRY COLLEGE 19,570.00 KING COLLEGE 7,926.60 LEE UNIVERSITY 11,250.00 LINCOLN MEMORIAL UNIVERSITY 3,000.00 LINDSEY WILSON COLLEGE 3,000.00 MARYVILLE COLLEGE 4,500.00 MONTREAT COLLEGE 6,000.00 UNIVERSITY OF THE SOUTH 51,000.00 UNION COLLEGE 5,000.00 WARREN WILSON COLLEGE 30,000.00 PROFESSIONAL DEVELOPMENT SCHEDULE I, PART 3, LINE 3 ALDERSON-BROADDUS COLLEGE 1,000.00 BEREA COLLEGE 22,433.79 BETHANY COLLEGE 7,984.89 BLUEFIELD COLLEGE 14,030.00 BREVARD COLLEGE 15,055.00 BRYAN COLLEGE 1,675.93 CAMPBELLSVILLE UNIVERSITY 4,775.00 CARSON-NEWMAN COLLEGE 375 UNIVERSITY OF CHARLESTON 2,875.00 UNIVERSITY OF THE CUMBERLANDS 1,000.00 DAVIS & ELKINS COLLEGE 2,500.00 EMORY & HENRY COLLEGE 1,000.00 FERRUM COLLEGE 3,600.00 JOHNSON UNIVERSITY 300 KENTUCKY CHRISTIAN UNIVERSITY 1,000.00 KING COLLEGE 15,595.89 LEE UNIVERSITY 1,500.00 LEES-MCRAE COLLEGE 500 LENOIR-RHYNE UNIVERSITY 5,500.00 LINCOLN MEMORIAL UNIVERSITY 8,000.00 LINDSEY WILSON COLLEGE 3,500.00 MARS HILL COLLEGE 5,000.00 MARYVILLE COLLEGE 4,250.00 MILLIGAN COLLEGE 1,944.48 MONTREAT COLLEGE 3,477.02 OHIO VALLEY UNIVERSITY 1,000.00 UNIVERSITY OF PIKEVILLE 1,000.00 TENNESSEE WESLEYAN COLLEGE 4,000.00 TUSCULUM COLLEGE 7,407.20 UNION COLLEGE 6,293.00 WARREN WILSON COLLEGE 550.82 WHEELING JESUIT UNIVERSITY 1,884.55 WEST VIRGINIA WESLEYAN COLLEGE 1,500.00 X X X X false false false false false false false false false PAUL CHEWNING 127874 0 0 0 0 0 13163 0 21990 0 163027 0 0 0 BRIEF MISSION FORM 990, PART I, LINE 1 CONTINUED FROM PART I, LINE 1: THAT PROVIDES EXPANDED AND ENHANCED LEARNING OPPORTUNITIES TO FACULTY, STAFF AND STUDENTS FOR THE PURPOSE OF SERVING THE EDUCATIONAL AND ECONOMIC WELL-BEING OF THE PEOPLE AND COMMUNITIES OF CENTRAL APPALACHIA. THIS EDUCATIONAL CONSORTIA OFFERS A WIDE VARIETY OF ACADEMIC, RESEARCH, SCHOLARSHIP, LIBRARY, AND TRAVEL PROGRAMS SERVING MORE THAN 42,000 STUDENTS AND 4,000 FACULTY IN KENTUCKY, NORTH CAROLINA, TENNESSEE, VIRGINIA, AND WEST VIRGINIA. THE ASSOCIATION IS AN INDEPENDENT 501(C)(3) INCORPORATED ORGANIZATION, GOVERNED BY A BOARD COMPRISED OF MEMBER INSTITUTION PRESIDENTS AND AN EXECUTIVE COMMITTEE. Classes of members or stockholders Form 990, Part VI, Section A, Line 6 ANY HIGHER LEARNING COMMISSION (HLC) OR SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS (SACS) REGIONALLY ACCREDITED, INDEPENDENT FOUR-YEAR COLLEGE WITH A BROAD RANGE OF PROGRAMS IN THE ARTS AND SCIENCES LOCATED IN AN APPALACHIAN PORTION OF THE STATES OF KENTUCKY, NORTH CAROLINA, TENNESSEE, VIRGINIA, AND WEST VIRGINIA (AS DEFINED BY THE APPALACHIAN REGIONAL COMMISSION (ARC)) AND WHICH CAN DEMONSTRATE THE COMMITMENT TO THE REGION IS ELIGIBLE FOR MEMBERSHIP IN THE APPALACHIAN COLLEGE ASSOCIATION. THE APPALACHIAN COLLEGE ASSOCIATION HAD 36 MEMBERS DURING THE 2011 FISCAL YEAR. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE ASSOCIATION'S 990 IS REVIEWED BY THE FINANCE COMMITTEE AND BY THE PRESIDENT BEFORE FILING BY THE CHIEF FINANCE AND OPERATIONS OFFICER. Conflict of interest policy Form 990, Part VI, Section B, Line 12c ACA'S CONFLICT OF INTEREST POLICY IS OUTLINED IN ITS EMPLOYEE MANUAL AND ITS NEW BOARD MEMBER PACKAGE. EACH EMPLOYEE AND BOARD MEMBER ARE PROVIDED A COPY OF THESE DOCUMENTS. THEREAFTER, EMPLOYEES AND BOARD MEMBERS ARE ENCOURAGED TO REPORT ANY POTENTIAL CONFLICTS THAT THEY MAY BE INVOLVED IN OR THAT THEY ARE AWARE. ANY DIRECTOR, OFFICER, OR KEY EMPLOYEE WHO HAS AN INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF FOR AUTHORIZATION, APPROVAL, OR RATIFICATION SHALL MAKE A PROMPT AND FULL DISCLOSURE OF HIS OR HER INTEREST TO THE BOARD OF DIRECTORS OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ANY RELEVANT AND MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE CONTRACT OR TRANSACTION, WHICH MIGHT REASONABLY BE CONSTRUED TO BE ADVERSE TO THE CORPORATION'S INTEREST. THE BODY TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE, BY A VOTE OF TWO-THIRDS OF THE VOTES ENTITLED TO VOTE, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OTHER PERSONAL INFLUENCE ON, NOR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS), IN THE DISCUSSION OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. SUCH PERSON MAY BE COUNTED IN DETERMINING WHETHER A QUORUM IS PRESENT BUT MAY NOT BE COUNTED WHEN THE BOARD OF DIRECTORS OR A COMMITTEE TAKES ACTION ON THE TRANSACTION. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE THEREON, THE ABSTENTION FROM VOTING AND PARTICIPATION, AND WHETHER A QUORUM WAS PRESENT. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a ALL COMPENSATION AND BENEFIT PAYMENTS TO OFFICERS, DIRECTORS AND EMPLOYEES ARE REVIEWED BY THE INDIVIDUAL'S DIRECT SUPERVISOR, COMPARED WITH SURVEY AND BENCHMARK DATA AND SUBMITTED TO THE FULL BOARD FOR FINAL APPROVAL DURING THE FY2012 ANNUAL BUDGET PROCESS. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b SEE ABOVE Public Disclosure Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE AVAILABLE TO THE PUBLIC UPON REQUEST. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 4034714; PRIOR PERIOD ADJUSTMENTS - 1196184;