Form990-EZ
Click to see list of attachments
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except private foundation)
bullet Do not enter Social Security numbers on this form as it may be made public. By law, the
IRS generally cannot redact the information on the form.
bullet Information about Form 990-EZ and its instructions is at www.irs.gov/form990.
OMB No. 1545-1150
2013
Open to Public
Inspection
A
For the 2013 calendar year, or tax year beginning 01-01-2013, and ending 12-31-2013
B
Check if applicable:
C Name of organization
Accreditation Commission for Audiology Education
 
Number and street (or P. O. box, if mail is not delivered to street address)1718 M Street NW No 297
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code Washington, DC200364504
D Employer identification number

56-2315445
E Telephone number

(202) 986-9500
F Group Exemption
Number. . bullet  
G Accounting Method: Other (specify) bullet   H Check bulletI Website:bulletwww.acaeaccred.orgJ Tax-exempt status(check only one)?Click to see attachment(   ) bullet(insert no.) or
K Form of organization:  
L Add lines 5b, 6c, and 7b, to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ . . . . . . . . . bullet $ 172,228
Part I
Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I)Check if the organization used Schedule O to respond to any question in this Part I...................
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received............... 1 161,285
2 Program service revenue including government fees and contracts ............ 2 10,000
3 Membership dues and assessments...................... 3  
4 Investment income........................... 4 22
5a Gross amount from sale of assets other than inventory........ 5a  
b Less: cost or other basis and sales expenses........... 5b  
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ...... 5c  
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) . 6a  
b Gross income from fundraising events (not including $   of contributions
from fundraising events reported on line 1) (attach Schedule G if the
sum of such gross income and contributions exceeds $15,000) 6b  
c Less: direct expenses from gaming and fundraising events....... 6c  
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) 6d  
7a Gross sales of inventory, less returns and allowances........ 7a  
b Less: cost of goods sold................. 7b  
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c  
8 Other revenue (describe in Schedule O) ..................... 8 921
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8.............. Bullet 9 172,228
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) ................. 10  
11 Benefits paid to or for members........................ 11  
12 Salaries, other compensation, and employee benefits................ 12 124,927
13 Professional fees and other payments to independent contractors............ 13 10,752
14 Occupancy, rent, utilities, and maintenance................... 14  
15 Printing, publications, postage, and shipping................... 15 675
16 Other expenses (describe in Schedule O) .................... 16 62,665
17 Total expenses. Add lines 10 through 16 ................. Bullet 17 199,019
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9)............ 18 -26,791
19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
end-of-year figure reported on prior year’s return)................ 19 58,085
20 Other changes in net assets or fund balances (explain in Schedule O) .......... 20 0
21 Net assets or fund balances at end of year. Combine lines 18 through 20.........Bullet 21 31,294
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2013)
Form 990-EZ (2013)
Page 2
Part IIBalance Sheets (see the instructions for Part II)Check if the organization used Schedule O to respond to any question in this Part II.................

(A) Beginning of year(B) End of year
22Cash, savings, and investments................
88,553
22
70,210
23Land and buildings....................
 
23
 
24Other assets (describe in Schedule O) ..........
10,948
24
5,751
25Total assets......................
99,501
25
75,961
26
Total liabilities (describe in Schedule O) .............
41,416
26
44,667
27Net assets or fund balances (line 27 of column (B) must agree with line 21)..
58,085
27
31,294
Part IIIStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts; optional for others.)
What is the organization's primary exempt purpose? The primary purpose of the Accreditation Commission for Audiology Education (ACAE) is to recognize, reinforce and promote high quality performance in Au.D. educational programs through a rigorous verification process. This process will produce evidence that Au.D. programs have prepared graduates who are qualified to be doctoral-level audiologists. It also will assure communities of interest that graduates will be able to function according to the national scope of practice, as defined by the profession.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 Academic Programs -ACAE Principles: Since ACAE began, it has adhered to the principles of maintaining the highest educational standards, providing programs with an integrated and user-friendly/efficient web-based accreditation process that uses the most sophisticated technology available and encouraging programs to continually improve and strive toward excellence. These principles are continually emphasized.New Programs: Three programs have been undergoing the ACAE accreditation process in 2013, with at least two additional ones in the pipeline. One program completed the process and an ACAE Site Evaluation was held on the university campus in December. At the next face-to-face meeting in March 2014, a decision will be made about the status of the program by the ACAE Board of Directors. At the present time, ACAE has four accredited programs.Stakeholder Survey: In December 2012, ACAE initiated a stakeholder study in the form of a survey of expectations about educational needs to support excellence in didactic learning and clinical practice. The survey closed in January 2013 and ACAE received more than 1000 responses from stakeholders such as, faculty, clinicians, private practitioners, and students. As anticipated, the survey revealed important results for the ACAE Standards Review Committee (SRC) and the profession. These results will be important to the SRC during its review process of the current ACAE educational Standards. In the spring and fall, 2013, the major findings were presented to 3 different professional audiences. In addtion, there was a two-part article in two different issues of Audiology Today discussing the survey's major highlights and results.Standards Review Committee (SRC): The Standards Review Process is one that occurs every seven to ten years in an accrediting agency. In March 2005, the ACAE Board of Directors approved its first set of educational standards. Beginning in 2012, it started the review and anlaysis process again and continued in full force in 2013. In November 2013, it provided a first draft copy of the newly-revised standards to the ACAE Board of Directors. The Board studied the draft, added additional comments and returned the draft to the SRC. In 2014, it is anticipated that a wide-distribution of the draft standards will be made to the relevant professional internal and external audiences.Web-based Platform: During 2013, the accreditation programs undergoing the accreditation process had full access to the new platform. The three programs have also been serving as beta sites for the new platform and have provided invaluable information to the ACAE. There remain two more portals of the platform that will be completed in early 2014.
(Grants $ 0) If this amount includes foreign grants, check here ...MediumBullet		 28a 104,748
29 ACAE Educational Activities -Presentations: In January 2013, ACAE was invited to present at the Annual conference of the Council for Higher Education Accreditation (CHEA) on its particular use of technology in accreditation. ACAE has an integrated web-based online system for programs undergoing accreditation. It began in 2004 and was the first accrediting agency within the U.S. to develop this type of process.ACAE continued its presentations of Excellence in Education during year two at two professional conferences in the spring of 2013. This year, the panel focused on the stakeholder survey and discussed the survey's results, as noted above. There was considerable discussion among members of the audience as well.Publications: ACAE continued to provide articles for the six publications of Audiology Today during 2013. They are located in a column entitled, ACAE Corner, and each one provides information about accreditation, higher education or the profession of audiology.Student Associations: Over the course of 2013, ACAE has continued to touch base with student associations and to educate them about accreditation and what it means to them as students and as future audiologists. The ACAE was also pleased to have several students serve as peer reviewers for the stakeholder survey and also receive numerous responses from students who took the survey.Students intuitively understand that accreditation is important to high quality education. They ask insightful questions about ensuring quality in programs and express concern about the variability in outcomes they hear about from their fellow peers. Often spending considerable tuition for their graduate education, they understandably want to know what the reasonable return is on their investment. They also want to be prepared to compete for the best and most exciting AuD positions.
(Grants $ 0) If this amount includes foreign grants, check here ...MediumBullet		 29a 69,832
30
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		30a
31 Other program services (describe in Schedule O)
(Grants $   ) If this amount includes foreign grants, check here...MediumBullet		 31a
32 Total program service expenses (add lines 28a through 31a).......... bullet 32 174,580
Part IV
List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated — see the instructions for Part IV)Check if the organization used Schedule O to respond to any question in this Part IV............
(a) Name and title (b) Average
hours per week
devoted to position		 (c)Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-) 		(d) Health benefits, contributions to employee benefit plans,
and deferred compensation		 (e) Estimated amount
of other compensation
Lisa L Hunter PhDChair 10.00 0 0 0
Catherine V Palmer PhDVice Chair 2.00 0 0 0
Eric B HeckerTreasurer 1.00 0 0 0
Angela Loavenbruck EdDSecretary 1.00 0 0 0
Jeff BrowneDirector 1.00 0 0 0
Cynthia Compton-Conley PhDDirector 1.00 0 0 0
Scott Griffiths PhDDirector 1.00 0 0 0
Martha Mundy AuDDirector 1.00 0 0 0
Paul Pessis AuDDirector 1.00 0 0 0
Virginia Ramachandran AuDDirector 1.00 0 0 0
Brian Taylor PhDDirector 1.00 0 0 0
Maureen Valente PhDDirector 1.00 0 0 0
Form 990-EZ (2013)
Form 990-EZ (2013)
Page 3
Part V
Other Information
(Note the Schedule A and personal benefit contract statement requirements in the
instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V.......
Yes
No
33
Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ...................
33
 
No
34
Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the changeon Schedule O (see instructions) ..........................
34
 
No
35a
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ............
35a
 
No
b
If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule O
35b
 
 
c
Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III
35c
 
No
36
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes," complete applicable parts of Schedule N ................
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions. bullet
37a
0
b
Did the organization file Form 1120-POL for this year?...................
37b
 
 
38a
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?..
38a
 
No
b
If “Yes," complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9.......
39a
 
b
Gross receipts, included on line 9, for public use of club facilities.....
39b
 
40a
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911 bullet0 ; section 4912 bullet0 ; section 4955 bullet0
b
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefittransaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes," complete Schedule L, Part I ......
40b
 
No
c
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958...bullet0
d
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax on line 40c reimbursed by the organization...........................bullet0
e
All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T ......................
40e
 
No
41List the states with which a copy of this return is filed. bulletVA
42aThe organization's books are in care of bulletDoris Gordon Telephone no. bullet (202) 986-9500
Located at bullet1718 M Street NW 297Washington,DC ZIP + 4bullet200364504
b
At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)?
Yes
No
42b
 
No
If “Yes," enter the name of the foreign country: bullet
See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
c
At any time during the calendar year, did the organization maintain an office outside the U.S.?
42c
 
No
If “Yes," enter the name of the foreign country: bullet
43.......bullet
and enter the amount of tax-exempt interest received or accrued during the tax year....bullet43
 
Yes
No
44a
Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed instead of
Form 990-EZ................................
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year?.........
44c
 
No
d
If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an
explanation in Schedule O ............................
44d
 
 
45a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?.........
45a
 
No
45b
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions)......................
45b
 
 
Form 990-EZ (2013)
Form 990-EZ (2013)
Page 4
Yes
No
46
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition tocandidates for public office? If “Yes," complete Schedule C, Part I. ..............
46
 
No
Part VI
Section 501(c)(3) organizations only All section 501(c)(3) organizations must answer questions 47-49b and 52, and complete the tables for lines 50 and 51 Check if the organization used Schedule O to respond to any question in this Part VI ................
Yes
No
47
Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................
47
 
No
48
Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..
48
 
No
49a
Did the organization make any transfers to an exempt non-charitable related organization?......
49a
 
No
b
If "Yes," was the related organization a section 527 organization?................
49b
 
 
50
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and title of each employee (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) 		(d) Health benefits, contributions to employee benefit plans, and deferred compensation (e) Estimated amount of other compensation
NONE
f
Total number of other employees paid over $100,000 .................bullet  

51
Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and business address of each independent contractor (b) Type of service (c) Compensation
NONE
d
Total number of other independent contractors each receiving over $100,000..........bullet  
52
Did the organization complete Schedule A? NOTE: All Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A ...............bullet
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name bullet

Firm's EIN bullet
Firm's address bullet



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........bullet
Form 990-EZ (2013)


Form 990-EZ, Special Condition Description:
Special Condition Description

Additional Data


Software ID:  
Software Version:  
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
Accreditation Commission for Audiology Education
 
Employer identification number

56-2315445
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization? ................
11g(i)
 
 
(ii) A family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization in col. (i) listed in your governing document? (v) Did you notify the organization in col. (i) of your support? (vi) Is the organization in col. (i) organized in the U.S.? (vii) Amount of monetary support
Yes No Yes No Yes No
Total  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 297,391 194,105 151,800 235,583 161,285 1,040,164
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 297,391 194,105 151,800 235,583 161,285 1,040,164
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. 864,671
6 Public support. Subtract line 5 from line 4. 175,493
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
7 Amounts from line 4.. 297,391 194,105 151,800 235,583 161,285 1,040,164
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 30 228 58 25 22 363
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..   13,934     921 14,855
11 Total support (Add lines 7 through 10). 1,055,382
12
12
40,000
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
16.630 %
15
15
15.170 %
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
I. Background The Accreditation Commission for Audiology Education (ACAE) is a nonprofit organization incorporated in the Commonwealth of Virginia in October 2002. The purpose of the Accreditation Commission for Audiology Education is to recognize, reinforce and promote high quality performance in Au.D. educational programs through a rigorous verification process. This process will produce evidence that Au.D. programs have prepared graduates who are qualified to be doctoral-level audiologists. It also will assure communities of interest that graduates will be able to function according to the national scope of practice, as defined by the professional organization.The intent of the ACAE is to provide an efficient and user-friendly web-based process of accreditation that will be helpful to all of its constituents and communities of interest, including: institutions, their administration, faculty and students; regulatory agencies; the public; and other stakeholders. II. AnalysisACAE qualifies as a "publicly supported" organization described under section 170(b)(1)(A)(vi) and therefore as an organization described in section 509(a)(1) because it satisfies the "facts and circumstances test" set forth in section 1.170A-9(e)(3) of the Treasury Regulations.A. Threshold RequirementsACAE is eligible for a determination of public support under the facts and circumstances test because it meets the two threshold requirements for consideration. First, the portion of ACAE's support that qualifies as eligible public support in 2013 was approximately 16.63%, which exceeds the 10% threshold required under Treasury Regulation section 1.170A-9(e)(3)(i). This percentage is also an increase since 2012 when the public support percentage was 15.17%. Second, ACAE's operations ensure that it will continue to attract new and additional public support, as required by Treasury Regulation section 1.170A-9(e)(3)(ii). ACAE has an active fundraising program targeting government agencies, individuals, private foundations, and for-profit corporations that share its mission, thereby satisfying the other threshold requirement for qualifying as publicly supported under the facts and circumstances test. B. Other Relevant FactorsIn determining whether ACAE meets the "facts and circumstances test," the Treasury Regulations also provide a list of factors that serve as indicia of whether an organization qualifies as "publicly supported." The higher the percentage of support above the 10% requirement, the lower the organization's burden in establishing it's publicly supported nature with other factors. These additional factors, discussed below, provide further evidence that ACAE satisfies the facts and circumstances test. 1. Sources of SupportACAE receives its public support from a wide variety of contributors and does not depend on a single family for contributions, two facts that provide further support for ACAE's qualification as a "publicly supported" entity. These donors include tax-exempt entities, a for-profit corporation, and individuals. ACAE plans to continue reaching out to new donors in the coming years.2. Representative Governing BodyThe representative nature of an organization's governing body is also a factor in determining whether it qualifies under the "facts and circumstances test" In considering whether a board is representative, such factors as the members' expertise in the relevant field, their history of leadership in the community and their tradition of public service are relevant. ACAE's Board of Directors includes a variety of individuals with exceptional backgrounds in the field of higher education. The list of board directors is located at Form 990, Part VII.3. Public Participation in ProgramsUnder section 1.170A-9(e)(3)(vi)(c)(1) of the Treasury Regulations, one factor indicating that an organization qualifies as "publicly supported" under the facts and circumstances test is that "members of the public having specialized knowledge or expertise, public officials, or civic or community leaders" participate in, or sponsor, the organization's programs. As discussed above, all of ACAE's Directors are experts and leaders in the field of higher education. III. Conclusion In summary, ACAE has the characteristics of a "publicly supported" organization, based on the facts and circumstances test described in section 1.170A-9(e)(3) of the Treasury Regulations. Specifically, a small number of donors do not control ACAE; rather ACAE is a growing institution that bears many of the indicia of a "publicly supported" organization, including public support from a wide cross-section of donors, with a representative governing body. Moreover, ACAE is continuing to seek new sources of support from the general public as well as other organizations. Accordingly, ACAE qualifies as a "publicly supported" organization described in section 170(b)(1)(A)(vi).
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
Accreditation Commission for Audiology Education
 
Employer identification number

56-2315445
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
Accreditation Commission for Audiology Education
  		Employer identification number

56-2315445
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
Accreditation Commission for Audiology Education
  		Employer identification number

56-2315445
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
Accreditation Commission for Audiology Education
  		Employer identification number

56-2315445
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
Accreditation Commission for Audiology Education
 
Employer identification number

56-2315445
Return Reference Explanation
Form 990-EZ, Part I, Line 4 - Other Investment Income Description: Interest income. Amount: 22.
Form 990-EZ, Part I, Line 8 - Other Revenue Description: Other income. Amount: 921.
Form 990-EZ, Part I, Line 16 - Other Expenses Description: Amortization and depreciation. Amount: 620. Description: Travel and meetings. Amount: 8,809. Description: Office expenses. Amount: 3,114. Description: Insurance. Amount: 2,316. Description: Information technology. Amount: 42,650. Description: Dues and fees. Amount: 3,523. Description: Finance charges. Amount: 1,633. Total to Form 990-EZ, line 16: 62,665.
Form 990-EZ, Part II, Line 24 - Other Assets Description: Pledges receivable. Beg. of Year Amount: 8,000. End of Year Amount: 4,800. Description: Prepaid expenses. Beg. of Year Amount: 1,966. End of Year Amount: 589. Description: Other Depreciable Assets. Beg. of Year Amount: 982. End of Year Amount: 362.
Form 990-EZ, Part II, Line 26 - Other Liabilities Description: Accounts payable & accrued expenses. Beg. of Year Amount: 41,416. End of Year Amount: 44,667.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  

TY 2013 TransferPrsnlBnftContractsDecl
Name:
Accreditation Commission for Audiology Education
EIN: 56-2315445
Declaration:
The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.