Liabilities / Assets
8th percentile
Higher debt load relative to assets than 8% of similar nonprofits.
EIN 36-3092175 • 501(c)3 • Alexandria, VA
Profile
To educate the public, including industry members, in the principles of air conditioning, the uses of air conditioning equipment, and the sciences, methods and practices ancillary to the air conditioning industry. Also to develop, produce and conduct certification, education and training programs and materials concerning air conditioning, air conditioning equipment, and related sciences, methods and practices.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
8th percentile
Higher debt load relative to assets than 8% of similar nonprofits.
Liabilities / Revenue
13th percentile
Higher debt load relative to revenue than 13% of similar nonprofits.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 41.4% of source-year revenue.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Assets
Up$24,419,433
Up $753,178 (+3.2%) from 2024
Liabilities
Down$19,361
Down $4,004 (-17%) from 2024
Net Assets
Up$24,400,072
Up $757,182 (+3.2%) from 2024
Revenue
Down$1,049,192
Down $109,710 (-9.5%) from 2024
Expenses
Down$296,301
Down $57,994 (-16%) from 2024
Net Income
Down$752,891
Down $51,716 (-6.4%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To educate the public, including industry members, in the principles of air conditioning, the uses of air conditioning equipment, and the sciences, methods and practices ancillary to the air conditioning industry. Also to develop, produce and conduct certification, education and training programs and materials concerning air conditioning, air conditioning equipment, and related sciences, methods and practices.
To promote the development of air conditioning services
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,001,198 | $1,878,012 | ▼ $123,186 |
| Cash and Non-Interest-Bearing Accounts | $935,081 | $1,788,104 | ▲ $853,023 |
| Inventories for Sale or Use | $215,012 | $209,544 | ▼ $5,468 |
| Accounts Receivable | $126,279 | $75,237 | ▼ $51,042 |
| Prepaid Expenses and Deferred Charges | $7,500 | $2,500 | ▼ $5,000 |
| Total Assets | $23,666,255 | $24,419,433 | ▲ $753,178 |
| Other Assets Total | $20,381,185 | $20,466,036 | ▲ $84,851 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $23,365 | $19,361 | ▼ $4,004 |
| Total Liabilities | $23,365 | $19,361 | ▼ $4,004 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $23,642,890 | $24,400,072 | ▲ $757,182 |
| Total Net Assets Fund Balance | $23,642,890 | $24,400,072 | ▲ $757,182 |
| Total Liabilities and Net Assets / Fund Balance | $23,666,255 | $24,419,433 | ▲ $753,178 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $20,466,036 | - | - |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Barton C James | President & | PT | $434,205 | $434,205 |
| Name | Title |
|---|---|
| Edward B Mcfarlane | Chair |
| Barton C James | President & CEO |
| Timothy P Cropp | Board Member |
| Vince Gillette | Board Member |
| Martin Hoover | Immed. Past |
| Matt Marsiglio | Secretary/tr |
| Kurt Hudson | Sr. Vice CHA |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $186,836 |
| Other Expenses | $109,465 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $146,360 | - | - | $146,360 |
| Royalties | $44,459 | - | - | $44,459 |
| Other Employee Benefits | $18,607 | - | - | $18,607 |
| Payroll Taxes | $11,050 | - | - | $11,050 |
| Pension Plan Contributions | $10,819 | - | - | $10,819 |
| Other Expenses | - | $10,253 | - | $10,253 |
| Fees for Services Accounting | - | $9,068 | - | $9,068 |
| Office Expenses | - | $6,577 | - | $6,577 |
| Insurance | - | $4,264 | - | $4,264 |
| Information Technology | - | $4,066 | - | $4,066 |
| Fees for Services Legal | - | $3,038 | - | $3,038 |
| Occupancy | - | $913 | - | $913 |
| Depreciation Depletion | - | $591 | - | $591 |
| Fees for Service Investment Mgmnt Fees | - | $492 | - | $492 |
| Total Functional Expenses | $231,295 | $65,006 | $0 | $296,301 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $760,741 |
| Expenses Not Reported on Form 990 | $464,932 |
| Total Expenses per Form 990 | $296,301 |
| Expenses per Audited Statements | $295,809 |
| Expenses Not Reported on Financial Statements | $492 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Thorough review in assembly process by the controller, followed by the same process by the ceo and board members, done separately and independently, before it is filed to the irs.”
“Air conditioning contractors of america and air conditioning contractors of america educational institute board of directors conflict of interest policy and disclosure form is annually given to the board of directors for their review acknowledgment. Conflict of interest policy 1. Board members have a fiduciary duty to conduct themselves without conflict to the interests of acca and accaei. In their capacity as board members, they must subordinate personal, individual business, third-party, and other interests to the welfare and best interests of acca and acca ei. 2. A conflict of interest is a transaction or relationship which presents or may present a conflict between a board member's obligations to acca and acca ei and the board member's personal, business or other interests. 3. All conflicts of interest are not necessarily prohibited or harmful to acca and acca ei. However, full disclosure of all actual and potential conflicts, and a determination by the disinterested board (or acca executive committee) members with the interested board member(s) recused from participating in debates and voting on the matter are required. 4. All actual and potential conflicts of interests shall be disclosed by board members to the acca, acca ei or acca executive committee through the annual disclosure form and/or whenever a conflict arises. The disinterested members of the acca, acca ei or acca executive committee shall make a determination as to whether a conflict exists and what subsequent action is appropriate (if any). The acca, acca ei or acca executive committee shall inform the boards of such determination and action. The boards shall retain the right to modify or reverse such determination and action, and shall retain the ultimate enforcement authority with respect to the interpretation and application of this policy. 5. On an annual basis, all board members shall be provided with a copy of this policy and required to complete and sign the acknowledgment and disclosure form below. All completed forms shall be provided to and reviewed by the acca, acca ei or acca executive committee, as well as all other conflict information provided by board members.”
“The organization makes its governing documents, conflict of interest policy and financial statements available upon request for the same period as set forth in section 6104(d).”
“To educate the public, including industry members, in the principles of air conditioning, the uses of air conditioning equipment, and the sciences, methods and practices ancillary to the air conditioning industry. Also to develop, produce and conduct certification, education and training programs and materials concerning air conditioning, air conditioning equipment, and related sciences, methods and practices.”
“Cogs reported on line 10b 464,932 cogs reported on line 10b -464,932”
“The association complies with fasb asc 740-10 and accounting standards update (asu)2009-06. Management evaluated the associations tax positions and concluded that the association had taken no uncertain tax positions that require adjustment to the consolidated financial statements as of july 31, 2025 and 2024. Tax years prior to 2022 are no longer subject to examination by the irs.”
“Cogs reported on line 10b 464,932”
“Cogs reported on line 10b 464,932”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 19361 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 126279 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 75237 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE THE DEVELOPMENT OF AIR CONDITIONING SERVICES |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
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| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1788104 |
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| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 137200 |
| IRS990/CYOtherExpensesAmt | 0 | 109465 |
| IRS990/CYOtherRevenueAmt | 0 | 911992 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 752891 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 186836 |
| IRS990/CYTotalExpensesAmt | 0 | 296301 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1049192 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 591 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 591 |
| IRS990/Desc | 0 | RESEARCH AND DEVELOPMENT - CONDUCTS RESEARCH INTO AND PROVIDES INFORMATION ON TOPICS OF INTEREST TO THE HVAC CONTRACTING COMMUNITY, PARTICULARLY RELATED TO ENERGY EFFICIENCY, INDOR AIR QUALIY AND BUILDING OPTIMIZATION. |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
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| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9068 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3038 |
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| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 492 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT & |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SR. VICE CHA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | IMMED. PAST |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1980 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
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| IRS990/GrossSalesOfInventoryAmt | 0 | 1360626 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
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| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 4066 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4066 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4264 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4264 |
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| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 209544 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 137200 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 137200 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
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| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1878012 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO EDUCATE THE PUBLIC, INCLUDING INDUSTRY MEMBERS, IN THE PRINCIPLES OF AIR CONDITIONING, THE USES OF AIR CONDITIONING EQUIPMENT, AND THE SCIENCES, METHODS AND PRACTICES ANCILLARY TO THE AIR CONDITIONING INDUSTRY. ALSO TO DEVELOP, PRODUCE AND CONDUCT CERTIFICATION, EDUCATION AND TRAINING PROGRAMS AND MATERIALS CONCERNING AIR CONDITIONING, AIR CONDITIONING EQUIPMENT, AND RELATED SCIENCES, METHODS AND PRACTICES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 24400072 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11050 |
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| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 10819 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7500 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2500 |
| IRS990/PrincipalOfficerNm | 0 | BARTON C JAMES |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SEMINARS AND EVENTS - TO PROMOTE THE DEVELOPMENT OF AIR CONDITIONING SERVICES AND TO PROVIDE NECESSARY TRAINING ON ASPECTS OF THE HEATING, VENTILATING, AIR CONDITIONING AND REFRIGERATION INDUSTRY. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | MARKETING PRODUCTS AND PUBLICATIONS - TO PROMOTE A SERIES OF PRODUCTS WHICH INCLUDE PUBLICATIONS, VIDEO TAPES, AND MANUALS FOR THE EDUCATION OF MEMBERS OF THE HEATING AND AIR CONDITIONING INDUSTRY. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 173539 |
| IRS990/PYOtherRevenueAmt | 0 | 1158902 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 804607 |
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| IRS990/PYTotalExpensesAmt | 0 | 354295 |
| IRS990/PYTotalRevenueAmt | 0 | 1158902 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 752891 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/ProgramServicesAmt | 0 | 44459 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 44459 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 16298 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 16298 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOMCE 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART III, LINE 12 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 22975 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 32295 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 79368 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM ACCA |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION COMPLIES WITH FASB ASC 740-10 AND ACCOUNTING STANDARDS UPDATE (ASU)2009-06. MANAGEMENT EVALUATED THE ASSOCIATIONS TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JULY 31, 2025 AND 2024. TAX YEARS PRIOR TO 2022 ARE NO LONGER SUBJECT TO EXAMINATION BY THE IRS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COGS REPORTED ON LINE 10B 464,932 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COGS REPORTED ON LINE 10B 464,932 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO EDUCATE THE PUBLIC, INCLUDING INDUSTRY MEMBERS, IN THE PRINCIPLES OF AIR CONDITIONING, THE USES OF AIR CONDITIONING EQUIPMENT, AND THE SCIENCES, METHODS AND PRACTICES ANCILLARY TO THE AIR CONDITIONING INDUSTRY. ALSO TO DEVELOP, PRODUCE AND CONDUCT CERTIFICATION, EDUCATION AND TRAINING PROGRAMS AND MATERIALS CONCERNING AIR CONDITIONING, AIR CONDITIONING EQUIPMENT, AND RELATED SCIENCES, METHODS AND PRACTICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THOROUGH REVIEW IN ASSEMBLY PROCESS BY THE CONTROLLER, FOLLOWED BY THE SAME PROCESS BY THE CEO AND BOARD MEMBERS, DONE SEPARATELY AND INDEPENDENTLY, BEFORE IT IS FILED TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AIR CONDITIONING CONTRACTORS OF AMERICA AND AIR CONDITIONING CONTRACTORS OF AMERICA EDUCATIONAL INSTITUTE BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM IS ANNUALLY GIVEN TO THE BOARD OF DIRECTORS FOR THEIR REVIEW ACKNOWLEDGMENT. CONFLICT OF INTEREST POLICY 1. BOARD MEMBERS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTERESTS OF ACCA AND ACCAEI. IN THEIR CAPACITY AS BOARD MEMBERS, THEY MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY, AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF ACCA AND ACCA EI. 2. A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP WHICH PRESENTS OR MAY PRESENT A CONFLICT BETWEEN A BOARD MEMBER'S OBLIGATIONS TO ACCA AND ACCA EI AND THE BOARD MEMBER'S PERSONAL, BUSINESS OR OTHER INTERESTS. 3. ALL CONFLICTS OF INTEREST ARE NOT NECESSARILY PROHIBITED OR HARMFUL TO ACCA AND ACCA EI. HOWEVER, FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS, AND A DETERMINATION BY THE DISINTERESTED BOARD (OR ACCA EXECUTIVE COMMITTEE) MEMBERS WITH THE INTERESTED BOARD MEMBER(S) RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER ARE REQUIRED. 4. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS SHALL BE DISCLOSED BY BOARD MEMBERS TO THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE SHALL INFORM THE BOARDS OF SUCH DETERMINATION AND ACTION. THE BOARDS SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. 5. ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM BELOW. ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE ACCA, ACCA EI OR ACCA EXECUTIVE COMMITTEE, AS WELL AS ALL OTHER CONFLICT INFORMATION PROVIDED BY BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR THE SAME PERIOD AS SET FORTH IN SECTION 6104(D). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COGS REPORTED ON LINE 10B 464,932 COGS REPORTED ON LINE 10B -464,932 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9 |
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