Form 990, Part VI, Section B, Line 11B
“The 990 is reviewed by the Treasurer and open for review by all Board officers.”
990 • Fiscal year 2022 • EIN 20-1327556
Scores are not available for this record yet.
Assets
Up$359,793
Up $25,657 (+7.7%) from 2021
Net Assets
Down$302,218
Down $15,484 (-4.9%) from 2021
Liabilities
Up$57,575
Up $41,141 (+250%) from 2021
Revenue
Up$218,376
Up $4,469 (+2.1%) from 2021
Expenses
Up$233,860
Up $154,363 (+194%) from 2021
Net Income
Down-$15,484
Down $149,894 (-112%) from 2021
The ACA strives to ensure consistent implementation of USDA Organic Regulations through collaboration and education of accredited certification agencies.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $325,757 | $352,743 | ▲ $26,986 |
| Prepaid Expenses and Deferred Charges | $8,379 | $7,050 | ▼ $1,329 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $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 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $334,136 | $359,793 | ▲ $25,657 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Deferred Revenue | - | $52,385 | - |
| Accounts Payable and Accrued Expenses | $14,535 | $3,059 | ▼ $11,476 |
| Other Liabilities | $1,899 | $2,131 | ▲ $232 |
| Total Liabilities | $16,434 | $57,575 | ▲ $41,141 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $317,702 | $302,218 | ▼ $15,484 |
| Total Net Assets Fund Balance | $317,702 | $302,218 | ▼ $15,484 |
| Total Liabilities and Net Assets / Fund Balance | $334,136 | $359,793 | ▲ $25,657 |
| Name | Title | Base | Total |
|---|---|---|---|
| Patricia Mitchell | Treasurer | $35,000 | $35,000 |
| Name | Title |
|---|---|
| Connie Carr | Chairman |
| Elizabeth Figueredo | Vice President |
| Brenda Book | Director |
| Diana Underwood | Director |
| Georgena Webster | Director |
| Jeff Steams | Director |
| Ryan Burnette | Director |
| April Crittenden | Secretary |
| Brian Rakita | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $175,494 |
| Salaries, Compensation, and Employee Benefits | $58,366 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $51,312 | - | - | $51,312 |
| Conferences and Meetings | $47,583 | - | - | $47,583 |
| Current Officers, Directors, Trustees, and Key Employees | - | $35,000 | - | $35,000 |
| Other Salaries and Wages | - | $18,677 | - | $18,677 |
| Office Expenses | - | $8,347 | - | $8,347 |
| Fees for Services Accounting | - | $7,257 | - | $7,257 |
| Payroll Taxes | - | $4,689 | - | $4,689 |
| Information Technology | $1,000 | $623 | - | $1,623 |
| Travel | $1,463 | - | - | $1,463 |
| Fees for Services Legal | - | $1,420 | - | $1,420 |
| Insurance | - | $764 | - | $764 |
| Interest | - | $8 | - | $8 |
| Total Functional Expenses | $157,075 | $76,785 | $0 | $233,860 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Other Liability | $2,131 |
“The 990 is reviewed by the Treasurer and open for review by all Board officers.”
“The ACA's governing documents are available for review upon request.”
“The ACA recognizes two categories of members: certification agency members; and supporting members.”
“Officers shall be elected annually by majority vote of the Board of Directors. The Board may vote to elect Officers at any time and each Officer shall hold office for one year or until he or she resigns or is removed or otherwise disqualified to serve, or until his or her successor shall be elected adn qualified, whichever occurs first.”
“Connie Karr - Oregon Tilth, PO Box 368, Corvallis, OR 97339. Jennifer Berkebile - PCO Certified Organic, 106 School Street, STE 201, Spring Mills, PA 16875. Amber Pool - CCOF Certification Services, 2155 Delaware Avenue, STE 150, Santa Cruz, CA 95060. Beth Rota - Quality Certification Services, 5700 SW 34th St, STE 349, Gainesville, FL 326088. Sam Welsch - OneCert Inc, #9B, 2124 Y St, Flat 208, Lincoln, NE 68503. Elizabeth Figueredo - Quality Assurance International, 4370 La Jolla Village Drive, STE 300, San Diego, CA 92122. Georgana Webser - Montana Dept. of Agriculture, 302 North Roberts St, Helena, MT 59620. Jeff Stearns - Oklahoma Dept of Agriculture, 2800 Lincoln Blvd, Oklahoma City, OK 73105. Ryan Burnette - Kentucky Dept. of Agriculture, 111 Corporate Drive, Frankfort, KY 40601.”
“The Treasure shall be responsible for undertaking such financial, accounting, and control duties as are assigned by the Board of Directors. The Treasurer shall also: a) Keep and maintain or cause to keep and maintain adequate and correct accounts of the corporation's transactions, which shall be exhibited at reasonable times to any Director or Officer; b) Oversee the financial statements to be included in any required reports; c) In conjunction with staff and members of the Finance Committee, prepare an annual budget for approval by the Board of Directors; d) Serve as chair of the Finance Committee; e) In general, perform all duties incident to the office of Treasurer and such other duties as may be required by law, by these Bylaws, or which may be assigned to the Treasurer from time to time by the Board of Directors.”
“The Board of Directors must sign the Board Code of Conduct and Conflict of Interest Policy and disclose any conflicts of interest on an annual basis.”
“The Officers of the corporation shall be a Chair, a Vice Chair, a Secretary, and a Treasurer. The Board may designate other Officers. Officers shall be elected annually by majority vote of the Board of Directors. The Board may vote to elect Officers at any time and each Officer shall hold office for one year or until he or she resigns or is removed or otherwise disqualified to serve, or until his or her successor shall be elected and qualified, whichever occurs first. It shall be the duty of the chair, or in his or her absence or inability to act, the Vice Chair, to provide leadership, guide the corporation regularly with offices, committees, and staff. This oversight shall include all of the activities of the staff, implementation of budget, policy, and programs as established by the board, travel, and presenting annual written evaluations of the Executive Director or other primary staff person to the Board of Directors.”
“The Board makes its governing documents, conflict of interest statement, and financial statement available for public inspection upon request.”
“The ACA shall keep the original or a copy of these Bylaws, as amended to date, which shall be open to inspection by the public at all reasonable times during office hours.”
“The original return reported deferred revenues of $52,385 as having been earned in 2022. This amended return corrects that error and the deferred revenue will be correctly recognized in 2023.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7050 |
| IRS990/PrincipalOfficerNm | 0 | Connie Karr |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Member services - Management of website and on-line discussion group, management of working groups to develop guidance documents for members. 17 supporting members and 65 certifier members representing around 1,000 staff. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 65732 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 69739 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Professional Development Training Program - Handle logistics, obtain presenters, conduct registration for annual on-site training program for organic certification agency staff. 175 attendees. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 9500 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 110000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 58476 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 58207 |
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| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | Schedule C Part II-B Line 1 - Continuous improvement and accountability in organic standards with the Organic Trade Association (CIAO). ACA participated in and hosted workshops for certifiers to educate on CIAO initiatives with the Organic Trade Association (OTA). Staff time was the ACA's only expenditure. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part II-B, Line 1i - Other Activities Description |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part IV - Additional Information |
| IRS990ScheduleC/VolunteersInd | 0 | true |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The 990 is reviewed by the Treasurer and open for review by all Board officers. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The ACA's governing documents are available for review upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The original return reported deferred revenues of $52,385 as having been earned in 2022. This amended return corrects that error and the deferred revenue will be correctly recognized in 2023. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The ACA recognizes two categories of members: certification agency members; and supporting members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Officers shall be elected annually by majority vote of the Board of Directors. The Board may vote to elect Officers at any time and each Officer shall hold office for one year or until he or she resigns or is removed or otherwise disqualified to serve, or until his or her successor shall be elected adn qualified, whichever occurs first. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Connie Karr - Oregon Tilth, PO Box 368, Corvallis, OR 97339. Jennifer Berkebile - PCO Certified Organic, 106 School Street, STE 201, Spring Mills, PA 16875. Amber Pool - CCOF Certification Services, 2155 Delaware Avenue, STE 150, Santa Cruz, CA 95060. Beth Rota - Quality Certification Services, 5700 SW 34th St, STE 349, Gainesville, FL 326088. Sam Welsch - OneCert Inc, #9B, 2124 Y St, Flat 208, Lincoln, NE 68503. Elizabeth Figueredo - Quality Assurance International, 4370 La Jolla Village Drive, STE 300, San Diego, CA 92122. Georgana Webser - Montana Dept. of Agriculture, 302 North Roberts St, Helena, MT 59620. Jeff Stearns - Oklahoma Dept of Agriculture, 2800 Lincoln Blvd, Oklahoma City, OK 73105. Ryan Burnette - Kentucky Dept. of Agriculture, 111 Corporate Drive, Frankfort, KY 40601. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Treasure shall be responsible for undertaking such financial, accounting, and control duties as are assigned by the Board of Directors. The Treasurer shall also: a) Keep and maintain or cause to keep and maintain adequate and correct accounts of the corporation's transactions, which shall be exhibited at reasonable times to any Director or Officer; b) Oversee the financial statements to be included in any required reports; c) In conjunction with staff and members of the Finance Committee, prepare an annual budget for approval by the Board of Directors; d) Serve as chair of the Finance Committee; e) In general, perform all duties incident to the office of Treasurer and such other duties as may be required by law, by these Bylaws, or which may be assigned to the Treasurer from time to time by the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The Board of Directors must sign the Board Code of Conduct and Conflict of Interest Policy and disclose any conflicts of interest on an annual basis. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The Officers of the corporation shall be a Chair, a Vice Chair, a Secretary, and a Treasurer. The Board may designate other Officers. Officers shall be elected annually by majority vote of the Board of Directors. The Board may vote to elect Officers at any time and each Officer shall hold office for one year or until he or she resigns or is removed or otherwise disqualified to serve, or until his or her successor shall be elected and qualified, whichever occurs first. It shall be the duty of the chair, or in his or her absence or inability to act, the Vice Chair, to provide leadership, guide the corporation regularly with offices, committees, and staff. This oversight shall include all of the activities of the staff, implementation of budget, policy, and programs as established by the board, travel, and presenting annual written evaluations of the Executive Director or other primary staff person to the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | The Board makes its governing documents, conflict of interest statement, and financial statement available for public inspection upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | The ACA shall keep the original or a copy of these Bylaws, as amended to date, which shall be open to inspection by the public at all reasonable times during office hours. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Amended Explanation |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part VI Section A Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part VI Section A Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part VI Section A Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part VI Section B Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part VI Section B Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Part VI Section B Line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Part VI Section C Line 18 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
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