Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Certified Audit of Circulations Inc
EIN 13-2528190 • 501(c)6 • Arlington Heights, IL
Profile
Certified audit circulations, inc's purpose is to audit circulation reporting for the benefit of the advertising community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
13th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 124.6% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $1,915,602 (-100%) from 2017
Liabilities
Down$0
Down $328,694 (-100%) from 2017
Net Assets
Down$0
Down $1,586,908 (-100%) from 2017
Revenue
Down$596,266
Down $388,213 (-39%) from 2017
Expenses
Up$2,382,007
Up $1,554,222 (+188%) from 2017
Net Income
Down-$1,785,741
Down $1,942,435 (-1240%) from 2017
Trend Graphs
Filings
Most recent year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $596,266
- Expenses
- $2,382,007
- Net income
- -$1,785,741
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2017 to May 16, 2018
- Signed
- Feb 20, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $1,108,266
Mission and Program Overview
Mission
Certified audit circulations, inc's purpose is to audit circulation reporting for the benefit of the advertising community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,300,843 | $0 | ▼ $1,300,843 |
| Accounts Receivable | $463,138 | $0 | ▼ $463,138 |
| Cash and Non-Interest-Bearing Accounts | $112,621 | $0 | ▼ $112,621 |
| Land, Buildings, and Equipment, Net | $39,000 | $0 | ▼ $39,000 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $1,915,602 | $0 | ▼ $1,915,602 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Other Liabilities | $198,833 | $0 | ▼ $198,833 |
| Accounts Payable and Accrued Expenses | $68,805 | $0 | ▼ $68,805 |
| Deferred Revenue | $61,056 | $0 | ▼ $61,056 |
| Total Liabilities | $328,694 | $0 | ▼ $328,694 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,586,908 | $0 | ▼ $1,586,908 |
| Total Net Assets Fund Balance | $1,586,908 | $0 | ▼ $1,586,908 |
| Total Liabilities and Net Assets / Fund Balance | $1,915,602 | $0 | ▼ $1,915,602 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Debbie Maragoudakis | Director of Auditing | FT | $111,049 | $12,078 | $123,127 |
Board Members and Trustees
| Name | Title |
|---|---|
| Kathy Heatley | Board Chair |
| Thomas Drouillard | President, CEO & Md |
| Al Cupo | Director |
| Dan Briley | Director |
| Marsha Lawrence | Director |
| Stephen Barrett | Director |
| Barry Schiro | Secretary |
| Steven K Pope | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $470,641
- Investment Income
- $62,910
- Other Revenue
- $62,715
- Change in Net Assets
- $-1,785,741
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,966,238 |
| Salaries, Compensation, and Employee Benefits | $415,769 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $326,993 |
| Other Employee Benefits | - | - | - | $54,830 |
| Other Expenses | - | - | - | $49,452 |
| Payroll Taxes | - | - | - | $25,320 |
| Fees for Services Other | - | - | - | $17,925 |
| Pension Plan Contributions | - | - | - | $8,626 |
| Travel | - | - | - | $6,532 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $4,977 |
| Depreciation Depletion | - | - | - | $4,500 |
| Fees for Services Accounting | - | - | - | $4,031 |
| Information Technology | - | - | - | $1,335 |
| Fees for Services Legal | - | - | - | $588 |
| Advertising | - | - | - | $294 |
| Total Functional Expenses | $0 | $0 | $0 | $2,382,007 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The alliance for audited media is the only class ii member and has to approve any advertiser or advertising agency director candidate prior to their election to the cac board of directors.”
Form 990, Part VI, Section A, Line 7A
“Any advertiser and advertising agency director candidate shall be presented to and approved by the class ii member's board of directors prior to their election to the cac board.”
Form 990, Part VI, Section A, Line 7B
“The alliance for audited media is the only class ii member and has to consent to a merger, a sale or transfer of substantially all of the assets of cac, changes in membership eligibility, organizational structure, termination or replacement of cac's ceo, approval of annual operating and capital budget and distributions to members.”
Form 990, Part VI, Section A, Line 8B
“There are no committees for cac's board of directors. All actions are taken by cac's board of directors.”
Form 990, Part VI, Section B, Line 11B
“Cac's parent company's (aam) cfo, and the tax partner from cac's public accounting firm, review cac's u.s. Form 990 with aam's audit committee prior to submission to the irs. This review is conducted at the aam's may/june audit committee and consisted of a review of tax accounting principles, practices and judgments.”
Form 990, Part VI, Section B, Line 12C
“All cac board members, as well as all cac employees are required to sign a conflict of interest policy annually. Within the conflict of interest policy is a requirement to divulge any conflict. The signed documents are retained by the aam.”
Form 990, Part VI, Section B, Line 15
“During the annual review of cac's fiscal budget, aam's operations committee will review and recommend to aam's and cac's board of directors the approval of compensation for all officers. The approval of the fiscal budget is documented in aam's board meeting minutes. In determining the president's compensation, aam's treasurer will seek and receive input from the chair's of aam media committees, plus the chairman of the board, plus use form 990's from other not for profit organizations. Aam used an independent compensation consultant for the president in july 2007.”
Form 990, Part VI, Section C, Line 19
“Cac's bylaws are available on their website.”
Filing and Contact Details
Filer
- Filer Name
- Certified Audit of Circulations Inc
- EIN
- 13-2528190
- Phone
- 2243666591
- Address
- 48 WEST SEEGERS ROAD, ARLINGTON HEIGHTS, IL 60005
Signing Officer
- Name
- Bob Schweitzer
- Title
- CFO
- Phone
- 9737853000
- Signed
- 2019-02-20
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Thomas Drouillard
- Formed
- 1956
- Legal Domicile
- Nj
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 8
- Volunteers
- 0
Preparer
- Firm
- Baker Tilly Virchow Krause Llp
- Address
- 205 N MICHIGAN AVE 28TH FLOOR, CHICAGO, IL 60601-5927
- Preparer
- Mark Heroux
- Phone
- 3127298000
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C:
“The organization has not changed either its oversight process or selection process during the tax year.”
Financial Statement Notes
PART X, LINE 2:
“Cac follows the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the consolidated 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 cac for uncertain tax positions as of may 31, 2018 and august 31, 2017. Cac's tax returns are subject to review and examination by federal and state authorities. The tax returns for fiscal years 2015 and thereafter are open to examination by federal and state authorities.”
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| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 54830 |
| IRS990/OtherExpensesGrp/Desc | 0 | LOSS FROM CANCELLATION |
| IRS990/OtherExpensesGrp/Desc | 1 | LOSS FROM CANCELLATION |
| IRS990/OtherExpensesGrp/Desc | 2 | SERVICES FROM AAM |
| IRS990/OtherExpensesGrp/Desc | 3 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1461800 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 356295 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 58509 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 49452 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 198833 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 561000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ADMINISTRATIVE SERVICE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 62715 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 62715 |
| IRS990/OtherRevenueTotalAmt | 0 | 62715 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 326993 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 25320 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 8626 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | THOMAS DROUILLARD |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 198833 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER SERVICES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 414878 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 55763 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 414878 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 55763 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 46943 |
| IRS990/PYOtherExpensesAmt | 0 | 233036 |
| IRS990/PYOtherRevenueAmt | 0 | 128528 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 809008 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 156694 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 594749 |
| IRS990/PYTotalExpensesAmt | 0 | 827785 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 984479 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1785741 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CAC FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE CONSOLIDATED 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 CAC FOR UNCERTAIN TAX POSITIONS AS OF MAY 31, 2018 AND AUGUST 31, 2017. CAC'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR FISCAL YEARS 2015 AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 153853 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 513631 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 10800 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 24943 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 39720 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | THOMAS DROUILLARD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT, CEO & MD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 742947 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 1 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/TravelForCompanionsInd | 0 | X |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 1 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | INVESTMENTS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 1 | ACCOUNTS RECEIVABLE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 2 | COMPUTER SOFTWARE AND HARDWARE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | ALLIANCE FOR AUDITED MEDIA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 1 | ALLIANCE FOR AUDITED MEDIA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 2 | ALLIANCE FOR AUDITED MEDIA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2018-06-01 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 1 | 2018-05-16 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 2 | 2018-05-16 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 360756300 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 1 | 360756300 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 2 | 360756300 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 1331590 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 46466 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 2 | 34500 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(6) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 1 | 501(C)(6) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 2 | 501(C)(6) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 2 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 48 W SEEGERS ROAD |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 1 | 48 W SEEGERS ROAD |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 2 | 48 W SEEGERS ROAD |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | ARLINGTON HEIGHTS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 1 | ARLINGTON HEIGHTS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 2 | ARLINGTON HEIGHTS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 1 | IL |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 2 | IL |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 60005 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 1 | 60005 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 2 | 60005 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ALLIANCE FOR AUDITED MEDIA IS THE ONLY CLASS II MEMBER AND HAS TO APPROVE ANY ADVERTISER OR ADVERTISING AGENCY DIRECTOR CANDIDATE PRIOR TO THEIR ELECTION TO THE CAC BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANY ADVERTISER AND ADVERTISING AGENCY DIRECTOR CANDIDATE SHALL BE PRESENTED TO AND APPROVED BY THE CLASS II MEMBER'S BOARD OF DIRECTORS PRIOR TO THEIR ELECTION TO THE CAC BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ALLIANCE FOR AUDITED MEDIA IS THE ONLY CLASS II MEMBER AND HAS TO CONSENT TO A MERGER, A SALE OR TRANSFER OF SUBSTANTIALLY ALL OF THE ASSETS OF CAC, CHANGES IN MEMBERSHIP ELIGIBILITY, ORGANIZATIONAL STRUCTURE, TERMINATION OR REPLACEMENT OF CAC'S CEO, APPROVAL OF ANNUAL OPERATING AND CAPITAL BUDGET AND DISTRIBUTIONS TO MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THERE ARE NO COMMITTEES FOR CAC'S BOARD OF DIRECTORS. ALL ACTIONS ARE TAKEN BY CAC'S BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CAC'S PARENT COMPANY'S (AAM) CFO, AND THE TAX PARTNER FROM CAC'S PUBLIC ACCOUNTING FIRM, REVIEW CAC'S U.S. FORM 990 WITH AAM'S AUDIT COMMITTEE PRIOR TO SUBMISSION TO THE IRS. THIS REVIEW IS CONDUCTED AT THE AAM'S MAY/JUNE AUDIT COMMITTEE AND CONSISTED OF A REVIEW OF TAX ACCOUNTING PRINCIPLES, PRACTICES AND JUDGMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL CAC BOARD MEMBERS, AS WELL AS ALL CAC EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. WITHIN THE CONFLICT OF INTEREST POLICY IS A REQUIREMENT TO DIVULGE ANY CONFLICT. THE SIGNED DOCUMENTS ARE RETAINED BY THE AAM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DURING THE ANNUAL REVIEW OF CAC'S FISCAL BUDGET, AAM'S OPERATIONS COMMITTEE WILL REVIEW AND RECOMMEND TO AAM'S AND CAC'S BOARD OF DIRECTORS THE APPROVAL OF COMPENSATION FOR ALL OFFICERS. THE APPROVAL OF THE FISCAL BUDGET IS DOCUMENTED IN AAM'S BOARD MEETING MINUTES. IN DETERMINING THE PRESIDENT'S COMPENSATION, AAM'S TREASURER WILL SEEK AND RECEIVE INPUT FROM THE CHAIR'S OF AAM MEDIA COMMITTEES, PLUS THE CHAIRMAN OF THE BOARD, PLUS USE FORM 990'S FROM OTHER NOT FOR PROFIT ORGANIZATIONS. AAM USED AN INDEPENDENT COMPENSATION CONSULTANT FOR THE PRESIDENT IN JULY 2007. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CAC'S BYLAWS ARE AVAILABLE ON THEIR WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 611744099 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | IL |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 1.00000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | DIRECTORY AUDITS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | CAC VERIFICATION SERVICES |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt | 0 | 100 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt | 0 | 100 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 48 W SEEGERS RD |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | ARLINGTON HEIGHTS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 60005 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ALLIANCE FOR AUDITED MEDIA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 360756300 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 503(C)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | CIR. AUDITING |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 48 W SEEGERS RD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ARLINGTON HEIGHTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 60005 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
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