Civic Intelligence

Association for Continuing Higher Education

990 • Fiscal year 2013 • EIN 73-6100378

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

1700 Asp AvenueRoom/Suite 233Chico, CA 73072-6400

(405) 329-0249

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

5th percentile

-82%

Higher net margin than 5% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

75th percentile

$4,862

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

5th percentile

-69%

Faster asset growth than 5% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$92,983

Down $208,026 (-69%) from 2012

Net Assets

Down

$92,983

Down $208,026 (-69%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$254,441

No earlier filing loaded for comparison.

Expenses

Up

$462,467

Up $266,395 (+136%) from 2012

Net Income

-$208,026

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $263,539Liabilities 2010: $80Net Assets 2010: $263,4592010Assets 2011: $249,232Liabilities 2011: $0Net Assets 2011: $249,2322011Assets 2012: $301,009Liabilities 2012: $0Net Assets 2012: $301,0092012Assets 2013: $92,983Liabilities 2013: $0Net Assets 2013: $92,9832013Assets 2014: $96,130Liabilities 2014: $0Net Assets 2014: $96,1302014Assets 2015: $134,312Liabilities 2015: $0Net Assets 2015: $134,3122015Assets 2016: $142,477Liabilities 2016: $0Net Assets 2016: $142,4772016Assets 2017: $186,094Liabilities 2017: $0Net Assets 2017: $186,0942017

Highlighted filing

2013

Assets$92,983
Liabilities$0
Net Assets$92,983

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200K-$400KExpenses 2010: $245,9912010Expenses 2011: $256,6362011Expenses 2012: $196,0722012Revenue 2013: $254,441Expenses 2013: $462,467Net Income 2013: -$208,0262013Revenue 2014: $259,248Expenses 2014: $256,101Net Income 2014: $3,1472014Revenue 2015: $112,389Expenses 2015: $74,207Net Income 2015: $38,1822015Revenue 2016: $221,011Expenses 2016: $212,846Net Income 2016: $8,1652016Revenue 2017: $246,908Expenses 2017: $203,291Net Income 2017: $43,6172017

Highlighted filing

2013

Revenue$254,441
Expenses$462,467
Net Income-$208,026
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.1
Gross Receipts
$323,931
Mission and Program Overview

Mission

To promote lifelong learning and excellence in continuing higher education. To encourage professional development, research and exchange of information for its members and continuing higher education as a means of enhancing and improving society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$301,009$92,983▼ $208,026
Savings and Temporary Cash Investments$206,933$42,840▼ $164,093
Investments in Publicly Traded Securities$36,798$42,756▲ $5,958
Cash and Non-Interest-Bearing Accounts$57,278$7,387▼ $49,891
Total Assets$301,009$92,983▼ $208,026
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$301,009$92,983▼ $208,026
Total Liabilities and Net Assets / Fund Balance$301,009$92,983▼ $208,026
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James P PappasExecutive VPPT$4,862$4,862

Board Members and Trustees

NameTitle
Brian Van HornPresident
Regis GilmanPresident-el
Eric BullardDirector
Marthann SchulteDirector
Pamela CollinsDirector
Robin PlumbDirector
Ruth BettandorffDirector
Terry RatcliffDirector
Tim SanfordDirector
Walter PearsonDirector
David GrebelImmediate Pa
Paula HogardVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,977
Program Service Revenue
$248,895
Investment Income
$2,569
Other Revenue
$0
All Other Contributions
$2,977
Change in Net Assets
$-208,026
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$264,472
Salaries, Compensation, and Employee Benefits$195,995
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$172,020$19,113-$191,133
Conferences and Meetings$173,608--$173,608
Office Expenses$52,005$5,778-$57,783
Fees for Services Other$21,642$2,405-$24,047
Current Officers, Directors, Trustees, and Key Employees$4,376$486-$4,862
Travel$2,989--$2,989
Grants to Domestic Individuals$2,000--$2,000
Insurance-$1,641-$1,641
Other Expenses$4,333$71-$71
Total Functional Expenses$432,973$29,494$0$462,467
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
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 is prepared by an independent accountant. The return is then reviewed by the executive secretary, executive vice president and chair of the budget & finance committee prior to signing and submission.

Form 990, Page 6, Part VI, Line 15A

The organization's executive vp is an employee of the university of oklahoma, an agency of the state of oklahoma. Compensation includes salary and benefits incurred for hours of service rendered and is determined via yearly amendment through a contract agreed upon between ou and the organization. The amount changes based on the upcoming year's budget and voted on by the membership of ache.

Form 990, Page 6, Part VI, Line 19

Governing documents are posted on the association website. Financial statements are available through published conference proceedings.

Filing and Contact Details

Filer

EIN
73-6100378
Phone
4053290249

Signing Officer

Name
James P Pappas
Title
Executive VP
Phone
4053290249
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James P Pappas
Formed
1939
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
43

Preparer

Preparer
C Janese Shepard
Phone
4053605533
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote lifelong learning and excellence in continuing higher education. To encourage professional development, research and exchange of information for its members and continuing higher education as a means of enhancing and improving society.

Form 990, Part V

Form 990, part v, line 2a - employees reported on form w-3 the salary and benefit expenses reported on form 990, part ix are expenses incurred for hours of service rendered by certain individuals. However, these individuals are reported on form w-3 of the university of oklahoma, an agency of the state of oklahoma. This organization reimburses the university of oklahoma for use of these employees' time. Consequently, this organization does not file form w-3, so this question is answered zero.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE VP
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0155071
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0186761
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROMOTE LIFELONG LEARNING AND EXCELLENCE IN CONTINUING HIGHER EDUCATION. TO ENCOURAGE PROFESSIONAL DEVELOPMENT, RESEARCH AND EXCHANGE OF INFORMATION FOR ITS MEMBERS AND CONTINUING HIGHER EDUCATION AS A MEANS OF ENHANCING AND IMPROVING SOCIETY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART V, LINE 2A - EMPLOYEES REPORTED ON FORM W-3 THE SALARY AND BENEFIT EXPENSES REPORTED ON FORM 990, PART IX ARE EXPENSES INCURRED FOR HOURS OF SERVICE RENDERED BY CERTAIN INDIVIDUALS. HOWEVER, THESE INDIVIDUALS ARE REPORTED ON FORM W-3 OF THE UNIVERSITY OF OKLAHOMA, AN AGENCY OF THE STATE OF OKLAHOMA. THIS ORGANIZATION REIMBURSES THE UNIVERSITY OF OKLAHOMA FOR USE OF THESE EMPLOYEES' TIME. CONSEQUENTLY, THIS ORGANIZATION DOES NOT FILE FORM W-3, SO THIS QUESTION IS ANSWERED ZERO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE RETURN IS THEN REVIEWED BY THE EXECUTIVE SECRETARY, EXECUTIVE VICE PRESIDENT AND CHAIR OF THE BUDGET & FINANCE COMMITTEE PRIOR TO SIGNING AND SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S EXECUTIVE VP IS AN EMPLOYEE OF THE UNIVERSITY OF OKLAHOMA, AN AGENCY OF THE STATE OF OKLAHOMA. COMPENSATION INCLUDES SALARY AND BENEFITS INCURRED FOR HOURS OF SERVICE RENDERED AND IS DETERMINED VIA YEARLY AMENDMENT THROUGH A CONTRACT AGREED UPON BETWEEN OU AND THE ORGANIZATION. THE AMOUNT CHANGES BASED ON THE UPCOMING YEAR'S BUDGET AND VOTED ON BY THE MEMBERSHIP OF ACHE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE POSTED ON THE ASSOCIATION WEBSITE. FINANCIAL STATEMENTS ARE AVAILABLE THROUGH PUBLISHED CONFERENCE PROCEEDINGS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalVolunteersCnt043
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0301009
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt092983
IRS990/TravelGrp/ProgramServicesAmt02989
IRS990/TravelGrp/TotalAmt02989
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101700 ASP AVE RM 233
IRS990/USAddress/City0NORMAN
IRS990/USAddress/State0OK
IRS990/USAddress/ZIPCode0730726400
IRS990/VotingMembersGoverningBodyCnt013
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IRS990/WebsiteAddressTxt0HTTP://WWW.ACHEINC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES P PAPPAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE VP
ReturnHeader/BusinessOfficerGrp/PhoneNum04053290249
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10ASSOCIATION FOR CONTINUING HIGHER
ReturnHeader/Filer/BusinessName/BusinessNameLine20EDUCATION
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0736100378
ReturnHeader/Filer/PhoneNum04053290249
ReturnHeader/Filer/USAddress/AddressLine101700 ASP AVENUE
ReturnHeader/Filer/USAddress/AddressLine20ROOM/SUITE 233
ReturnHeader/Filer/USAddress/City0NORMAN
ReturnHeader/Filer/USAddress/State0OK

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