Civic Intelligence

Association of College and University

EIN 23-7204109 • 501(c)3 • Washington, DC

Profile

Acua's mission is to advance the practice of internal auditing and promote the recognition of internal auditing in higher education.

1120 20th Street NW Suite 750Washington, DC 20036

www.acua.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.26x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

24%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

90th percentile

49%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

34%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$1,085,383

Up $356,939 (+49%) from 2023

Liabilities

Up

$277,300

Up $28,850 (+12%) from 2023

Net Assets

Up

$808,083

Up $328,089 (+68%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin76th percentile

Revenue

Up

$1,314,202

Up $329,883 (+34%) from 2023

Expenses

Down

$1,002,271

Down $32,451 (-3.1%) from 2023

Net Income

Up

$311,931

Up $362,334 (+719%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2015: $738,274Liabilities 2015: $158,687Net Assets 2015: $579,5872015Assets 2017: $898,110Liabilities 2017: $187,759Net Assets 2017: $710,3512017Assets 2018: $921,917Liabilities 2018: $212,648Net Assets 2018: $709,2692018Assets 2019: $1,007,643Liabilities 2019: $237,110Net Assets 2019: $770,5332019Assets 2020: $967,453Liabilities 2020: $134,676Net Assets 2020: $832,7772020Assets 2021: $1,050,621Liabilities 2021: $242,727Net Assets 2021: $807,8942021Assets 2022: $687,174Liabilities 2022: $190,757Net Assets 2022: $496,4172022Assets 2023: $728,444Liabilities 2023: $248,450Net Assets 2023: $479,9942023Assets 2024: $1,085,383Liabilities 2024: $277,300Net Assets 2024: $808,0832024

Highlighted filing

2024

Assets$1,085,383
Liabilities$277,300
Net Assets$808,083
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2015: $873,624Expenses 2015: $891,785Net Income 2015: -$18,1612015Revenue 2017: $886,942Expenses 2017: $824,471Net Income 2017: $62,4712017Revenue 2018: $958,976Expenses 2018: $914,635Net Income 2018: $44,3412018Revenue 2019: $923,163Expenses 2019: $942,504Net Income 2019: -$19,3412019Revenue 2020: $470,477Expenses 2020: $464,039Net Income 2020: $6,4382020Revenue 2021: $659,502Expenses 2021: $688,381Net Income 2021: -$28,8792021Revenue 2022: $844,783Expenses 2022: $1,056,036Net Income 2022: -$211,2532022Revenue 2023: $984,319Expenses 2023: $1,034,722Net Income 2023: -$50,4032023Revenue 2024: $1,314,202Expenses 2024: $1,002,271Net Income 2024: $311,9312024

Highlighted filing

2024

Revenue$1,314,202
Expenses$1,002,271
Net Income$311,931
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,085,383
Liabilities
$277,300
Net assets
$808,083
Revenue
$1,314,202
Expenses
$1,002,271
Net income
$311,931
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.09$0.28$0.81$1.31$1.00$0.31
2023Detailed filing. Detailed filing data is available for this year.$0.73$0.25$0.48$0.98$1.03$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.69$0.19$0.50$0.84$1.06$0.21
2021Detailed filing. Detailed filing data is available for this year.$1.05$0.24$0.81$0.66$0.69$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.13$0.83$0.47$0.46$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.24$0.77$0.92$0.94$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.92$0.21$0.71$0.96$0.91$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.90$0.19$0.71$0.89$0.82$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.16$0.58$0.87$0.89$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.1
Gross Receipts
$1,326,577
Mission and Program Overview

Mission

Acua's mission is to advance the practice of internal auditing and promote the recognition of internal auditing in higher education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$255,746$575,430▲ $319,684
Investments Other Securities$435,897$471,837▲ $35,940
Prepaid Expenses and Deferred Charges$35,920$36,750▲ $830
Accounts Receivable$881$1,366▲ $485
Total Assets$728,444$1,085,383▲ $356,939
Liabilities
Deferred Revenue$220,418$257,686▲ $37,268
Accounts Payable and Accrued Expenses$28,032$19,614▼ $8,418
Total Liabilities$248,450$277,300▲ $28,850
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$479,994$808,083▲ $328,089
Total Net Assets Fund Balance$479,994$808,083▲ $328,089
Total Liabilities and Net Assets / Fund Balance$728,444$1,085,383▲ $356,939

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$471,837--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Melissa HallImmediate Past President
Marion CandreaPresident
Laura BuchhornVice President
ANDRE' MCMILLANMember at Large
Deidre MeltonMember at Large
Jana PhelpsMember at Large
Kara Kearney-saylorMember at Large
William HancockMember at Large
Eulonda WhitmoreTreasurer/secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
BostromManagement And Staff Support Services35 E WACKER DR SUITE 850, Chicago, IL 60601$360,793
Westin Peachtree PlazaAnnual/auditcon Conference210 PEACHTREE ST NW, Atlanta, GA 30303$181,409
Revenue and Support

Revenue Composition

Contributions and Grants
$356,197
Program Service Revenue
$937,447
Investment Income
$19,783
Other Revenue
$775
Change in Net Assets
$311,931

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,314,202
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,158
Total Revenue per Audited Statements
$1,330,360
Total Revenue per Form 990
$1,314,202
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,002,271
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$398,513--$398,513
Fees for Services Management$109,909$188,000-$297,909
Information Technology$107,701--$107,701
Fees for Services Other$33,792$7,471-$41,263
Office Expenses-$31,328-$31,328
Travel-$30,475-$30,475
Advertising-$22,098-$22,098
Fees for Services Accounting-$4,475-$4,475
Other Expenses$15,241$4,375-$4,375
Insurance-$3,348-$3,348
Fees for Services Legal-$1,230-$1,230
All Other Expenses-$212-$212
Total Functional Expenses$665,156$337,115$0$1,002,271

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,002,271
Total Expenses per Audited Statements$1,002,271
Total Expenses per Form 990$1,002,271
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

“Acua has contracted with bostrom to perform management services. All major decisions regarding the organization's mission, goals and activities are determined by the board of directors.”

Form 990, Part VI, Section A, line 6

“Acua has approximately 2,000 members.”

Form 990, Part VI, Section A, line 7A

“Acua sends out a call for officer nominations once per year. The nomination committee compiles a nomination slate for members to vote on through an online electronic voting process.”

Form 990, Part VI, Section B, line 11B

“The form 990 tax return is prepared by an outside accountant and is then reviewed by the treasurer who consults with the executive committee as needed. Prior to filing with the irs, a copy is made available to the entire board.”

Form 990, Part VI, Section B, line 12C

“Upon taking appointment, each new board member, committee chair or key volunteer completes the conflict of interest form. The forms are reviewed and kept on file in the executive office.”

Form 990, Part VI, Section C, line 19

“Acua's governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Association of College and University
EIN
23-7204109
Phone
2022169623
Address
1120 20TH STREET NW SUITE 750, WASHINGTON, DC 20036

Signing Officer

Name
Eulonda Whitmore
Title
Treasurer
Phone
2022169623
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marion Candrea
Formed
1984
Legal Domicile
Al
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
50

Preparer

Firm
Christopher J Clair CPA Pa
Address
6409 GLADSTONE DRIVE, SHAWNEE, KS 66218
Preparer
Christopher J Clair
Phone
9132442521
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“MEMBER SERVICES SUPPORT FEES: Program service expenses 30543. Management and general expenses 0. Fundraising expenses 0. Total expenses 30543. EXTERNAL OUTREACH: Program service expenses 3249. Management and general expenses 0. Fundraising expenses 0. Total expenses 3249. OTHER PROFESSIONAL FEES: Program service expenses 0. Management and general expenses 7471. Fundraising expenses 0. Total expenses 7471.”

Form 990, Part IX, line 24E

“MISCELLANEOUS: Program service expenses 0. Management and general expenses 212. Fundraising expenses 0. Total expenses 212.”

FORM 990, PART XII, LINE 2C:

“No changes have been made to the board's review/oversight procedures of the audited financial statements that were in place in the previous year.”

Financial Statement Notes

Part X, Line 2:

“Acua has no material uncertain tax positions to be accounted for in the financial statements under asc topic 740-10, accounting for uncertainty in income taxes.”

Raw XML AppendixShowing 400 of 469 raw XML fields

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/NetAssetsOrFundBalancesEOYAmt0808083
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt010975
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt010975
IRS990/NetUnrelatedBusTxblIncmAmt01728
IRS990/NetUnrlzdGainsLossesInvstAmt016158
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0479994
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0808083
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt031328
IRS990/OfficeExpensesGrp/TotalAmt031328
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CREDIT CARD PROCESSING/
IRS990/OtherExpensesGrp/Desc1NCAA MANUAL UPDATE
IRS990/OtherExpensesGrp/Desc2CONNECT ACUA
IRS990/OtherExpensesGrp/Desc3ELECTRONIC AND PRINT ME
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt036189
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17914
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24375
IRS990/OtherExpensesGrp/ProgramServicesAmt015241
IRS990/OtherExpensesGrp/TotalAmt036189
IRS990/OtherExpensesGrp/TotalAmt115241
IRS990/OtherExpensesGrp/TotalAmt27914
IRS990/OtherExpensesGrp/TotalAmt34375
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0775
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0775
IRS990/OtherRevenueTotalAmt0775
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt035920
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt036750
IRS990/PrincipalOfficerNm0MARION CANDREA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL/AUDITCON CONFER
IRS990/ProgramServiceRevenueGrp/Desc1MIDYEAR/AUDIT INTER CO
IRS990/ProgramServiceRevenueGrp/Desc2STRATEGIC PARTNERSHIP
IRS990/ProgramServiceRevenueGrp/Desc3ELECTRONIC AND PRINT M
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0612864
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1201714
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2110000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0612864
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1201714
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2110000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt312869
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt012869
IRS990/ProgSrvcAccomActy2Grp/Desc0THE MIDYEAR/AUDIT INTERACTIVE CONFERENCE PROGRAM PROVIDES INTENSIVE TRAINING ON SELECTED TOPICS OF CURRENT INTEREST TO INTERNAL AUDITORS OF HIGHER EDUCATION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0125813
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0201714
IRS990/ProgSrvcAccomActy3Grp/Desc0OTHER PROGRAMS, WEBINARS AND EXTERNAL OUTREACH
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt033888
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0110775
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ACUA PUBLISHES THE PROFESSIONAL JOURNAL "COLLEGE & UNIVERSITY AUDITORS" TO ITS MEMBERS THREE TIMES A YEAR AS WELL AS THE RESULTS OF BEST PRACTICES TRIENNIAL SURVEY AND ZOOMERANG/MEMBERSHIP SURVEY. THE JOURNAL ALSO SERVES TO ENCOURAGE AND FACILITATE RESEARCH AND PUBLICATIONS RELATED TO INTERNAL AUDITING IN HIGHER EDUCATION. THESE AND OTHER ONLINE PROFESSIONAL TOOLS PROVIDE EDUCATIONAL MATERIALS AND LEARNING OPTIONS TO ITS MEMBERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0208092
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt025055
IRS990/PYOtherExpensesAmt01034722
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0751172
IRS990/PYRevenuesLessExpensesAmt0-50403
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01034722
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0984319
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0311931
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0612864
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0925353
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0955501
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0829115
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0593363
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0452310
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03755642
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt019783
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt025055
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08631
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt060566
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt014579
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0128614
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt032652
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt028818
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015668
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt066139
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt018167
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0161444
IRS990ScheduleA/InvestmentIncomeCYPct00.04120
IRS990ScheduleA/InvestmentIncomePYPct00.03770
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt012869
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt03763
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt07037
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt05573
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt03588
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt032830
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95880
IRS990ScheduleA/PublicSupportPY509Pct00.96230
IRS990ScheduleA/PublicSupportTotal509Amt03755642
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0925353
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0955501
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0829115
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0593363
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0452310
IRS990ScheduleA/Total509Grp/TotalAmt03755642
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0958005
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0984319
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0844783
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0659502
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0470477
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03917086
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01002271
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt016158
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0471837
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MORGAN STANLEY MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt016158
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01314202
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACUA HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER ASC TOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0471837
IRS990ScheduleD/TotalExpensesPerForm990Amt01002271
IRS990ScheduleD/TotalRevenuePerForm990Amt01314202
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01330360
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01002271
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACUA HAS CONTRACTED WITH BOSTROM TO PERFORM MANAGEMENT SERVICES. ALL MAJOR DECISIONS REGARDING THE ORGANIZATION'S MISSION, GOALS AND ACTIVITIES ARE DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACUA HAS APPROXIMATELY 2,000 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACUA SENDS OUT A CALL FOR OFFICER NOMINATIONS ONCE PER YEAR. THE NOMINATION COMMITTEE COMPILES A NOMINATION SLATE FOR MEMBERS TO VOTE ON THROUGH AN ONLINE ELECTRONIC VOTING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 TAX RETURN IS PREPARED BY AN OUTSIDE ACCOUNTANT AND IS THEN REVIEWED BY THE TREASURER WHO CONSULTS WITH THE EXECUTIVE COMMITTEE AS NEEDED. PRIOR TO FILING WITH THE IRS, A COPY IS MADE AVAILABLE TO THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON TAKING APPOINTMENT, EACH NEW BOARD MEMBER, COMMITTEE CHAIR OR KEY VOLUNTEER COMPLETES THE CONFLICT OF INTEREST FORM. THE FORMS ARE REVIEWED AND KEPT ON FILE IN THE EXECUTIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACUA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBER SERVICES SUPPORT FEES: Program service expenses 30543. Management and general expenses 0. Fundraising expenses 0. Total expenses 30543. EXTERNAL OUTREACH: Program service expenses 3249. Management and general expenses 0. Fundraising expenses 0. Total expenses 3249. OTHER PROFESSIONAL FEES: Program service expenses 0. Management and general expenses 7471. Fundraising expenses 0. Total expenses 7471.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS: Program service expenses 0. Management and general expenses 212. Fundraising expenses 0. Total expenses 212.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO CHANGES HAVE BEEN MADE TO THE BOARD'S REVIEW/OVERSIGHT PROCEDURES OF THE AUDITED FINANCIAL STATEMENTS THAT WERE IN PLACE IN THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0728444
IRS990/TotalAssetsEOYAmt01085383
IRS990/TotalAssetsGrp/BOYAmt0728444
IRS990/TotalAssetsGrp/EOYAmt01085383
IRS990/TotalCompGreaterThan150KInd00

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