Civic Intelligence

Air Conditioning Contractors Of

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.

1520 Belle View Blvd 5220Alexandria, VA 22307

www.acca.org/INSIDE/INSTITUTE.PHP

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

13th percentile

0.02x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

94th percentile

72%

Higher net margin than 94% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

88th percentile

$434,205

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 41.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

46th percentile

3.2%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

20th percentile

-9.5%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $10,973,946Liabilities 2011: $149,627Net Assets 2011: $10,824,3192011Assets 2012: $13,074,897Liabilities 2012: $127,192Net Assets 2012: $12,947,7052012Assets 2013: $14,778,030Liabilities 2013: $545,413Net Assets 2013: $14,232,6172013Assets 2014: $15,481,561Liabilities 2014: $437,080Net Assets 2014: $15,044,4812014Assets 2015: $16,365,449Liabilities 2015: $405,471Net Assets 2015: $15,959,9782015Assets 2016: $16,949,324Liabilities 2016: $415,544Net Assets 2016: $16,533,7802016Assets 2017: $18,210,562Liabilities 2017: $399,767Net Assets 2017: $17,810,7952017Assets 2018: $18,756,577Liabilities 2018: $36,688Net Assets 2018: $18,719,8892018Assets 2019: $19,342,072Liabilities 2019: $31,528Net Assets 2019: $19,310,5442019Assets 2020: $20,207,101Liabilities 2020: $48,756Net Assets 2020: $20,158,3452020Assets 2021: $21,137,744Liabilities 2021: $21,002Net Assets 2021: $21,116,7422021Assets 2022: $21,999,409Liabilities 2022: $23,799Net Assets 2022: $21,975,6102022Assets 2023: $22,876,819Liabilities 2023: $38,536Net Assets 2023: $22,838,2832023Assets 2024: $23,666,255Liabilities 2024: $23,365Net Assets 2024: $23,642,8902024Assets 2025: $24,419,433Liabilities 2025: $19,361Net Assets 2025: $24,400,0722025

Highlighted filing

2025

Assets$24,419,433
Liabilities$19,361
Net Assets$24,400,072

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $1,146,3062011Expenses 2012: $1,233,3622012Expenses 2013: $984,4882013Revenue 2014: $1,127,393Expenses 2014: $315,697Net Income 2014: $811,6962014Revenue 2015: $987,365Expenses 2015: $63,467Net Income 2015: $923,8982015Revenue 2016: $901,796Expenses 2016: $317,543Net Income 2016: $584,2532016Revenue 2017: $961,303Expenses 2017: $56,043Net Income 2017: $905,2602017Revenue 2018: $1,038,184Expenses 2018: $127,963Net Income 2018: $910,2212018Revenue 2019: $892,129Expenses 2019: $301,587Net Income 2019: $590,5422019Revenue 2020: $889,837Expenses 2020: $42,036Net Income 2020: $847,8012020Revenue 2021: $994,353Expenses 2021: $35,956Net Income 2021: $958,3972021Revenue 2022: $956,736Expenses 2022: $97,868Net Income 2022: $858,8682022Revenue 2023: $966,388Expenses 2023: $103,715Net Income 2023: $862,6732023Revenue 2024: $1,158,902Expenses 2024: $354,295Net Income 2024: $804,6072024Revenue 2025: $1,049,192Expenses 2025: $296,301Net Income 2025: $752,8912025

Highlighted filing

2025

Revenue$1,049,192
Expenses$296,301
Net Income$752,891

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$24.4$0.02$24.4$1.05$0.30$0.75
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.7$0.02$23.6$1.16$0.35$0.80
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.9$0.04$22.8$0.97$0.10$0.86
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.0$0.02$22.0$0.96$0.10$0.86
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.1$0.02$21.1$0.99$0.04$0.96
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.2$0.05$20.2$0.89$0.04$0.85
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.3$0.03$19.3$0.89$0.30$0.59
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.8$0.04$18.7$1.04$0.13$0.91
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.2$0.40$17.8$0.96$0.06$0.91
2016Detailed filing. Detailed filing data is available for this year.$16.9$0.42$16.5$0.90$0.32$0.58
2015Detailed filing. Detailed filing data is available for this year.$16.4$0.41$16.0$0.99$0.06$0.92
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.5$0.44$15.0$1.13$0.32$0.81
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.8$0.55$14.2$0.98
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.1$0.13$12.9$1.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$0.15$10.8$1.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Mar 15, 2026
Return Version
2024v5.0
Gross Receipts
$1,514,124
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Assets Org$20,466,036--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Barton C JamesPresident &PT$434,205$434,205

Board Members and Trustees

NameTitle
Edward B McfarlaneChair
Barton C JamesPresident & CEO
Timothy P CroppBoard Member
Vince GilletteBoard Member
Martin HooverImmed. Past
Matt MarsiglioSecretary/tr
Kurt HudsonSr. Vice CHA
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$137,200
Other Revenue
$911,992
Change in Net Assets
$752,891

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,048,700
Revenue Not Reported on Financial Statements
$492
Revenue Not Reported on Form 990
$469,223
Total Revenue per Audited Statements
$1,517,923
Total Revenue per Form 990
$1,049,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 19

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).

Filing and Contact Details

Filer

Filer Name
Air Conditioning Contractors of
EIN
36-3092175
Phone
7035754477
Address
1520 BELLE VIEW BLVD 5220, ALEXANDRIA, VA 22307

Signing Officer

Name
Barton C James
Title
President & CEO
Phone
7035754477
Signed
2026-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barton C James
Formed
1980
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Deleon & Stang Cpas and Advisors
Address
150 S EAST ST STE 103, FREDERICK, MD 21701-6175
Preparer
Clint Lehman CPA
Phone
3012507400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Form 990, Part XI, Line 9

Cogs reported on line 10b 464,932 cogs reported on line 10b -464,932

Financial Statement Notes

Schedule D, Page 3, Part X

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.

Schedule D, Page 4, Part XI, Line 2D

Cogs reported on line 10b 464,932

Schedule D, Page 4, Part XII, Line 2D

Cogs reported on line 10b 464,932

Raw XML AppendixShowing 400 of 435 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt023365
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IRS990/AccountsReceivableGrp/BOYAmt0126279
IRS990/AccountsReceivableGrp/EOYAmt075237
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE THE DEVELOPMENT OF AIR CONDITIONING SERVICES
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum07035754477
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01330 BRADDOCK PLACE SUITE 350
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd022314
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IRS990/CashNonInterestBearingGrp/BOYAmt0935081
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CostOfGoodsSoldAmt0464932
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IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
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IRS990/CYOtherExpensesAmt0109465
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IRS990/Desc0RESEARCH 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/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/PersonNm0BARTON C JAMES
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT &
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SR. VICE CHA
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt4IMMED. PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
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IRS990/MissionDesc0TO 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.
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IRS990/OtherExpensesGrp/Desc1BANK FEES
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IRS990/PrincipalOfficerNm0BARTON C JAMES
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IRS990/ProgSrvcAccomActy2Grp/Desc0SEMINARS 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/Desc0MARKETING 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.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOMCE 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1COGS REPORTED ON LINE 10B 464,932
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COGS REPORTED ON LINE 10B 464,932
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BARTON C JAMES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO 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/ExplanationTxt1THOROUGH 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/ExplanationTxt2AIR 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/ExplanationTxt3THE 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/ExplanationTxt4COGS REPORTED ON LINE 10B 464,932 COGS REPORTED ON LINE 10B -464,932
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
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