Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 194,105 | 151,800 | 235,583 | 161,285 | 330,165 | 1,072,938 |
| 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 | 194,105 | 151,800 | 235,583 | 161,285 | 330,165 | 1,072,938 |
| 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).. | 715,354 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 357,584 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 194,105 | 151,800 | 235,583 | 161,285 | 330,165 | 1,072,938 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 228 | 58 | 25 | 22 | 11 | 344 |
| 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 VI.).. | 13,934 | 921 | 14,855 | |||
| 11 | Total support Add lines 7 through 10. | 1,088,137 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| 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 2014 WAS APPROXIMATELY 32.73%, WHICH EXCEEDS THE 10% THRESHOLD REQUIRED UNDER TREASURY REGULATION SECTION 1.170A-9(E)(3)(I). THIS PERCENTAGE IS ALSO AN INCREASE SINCE 2013 WHEN THE PUBLIC SUPPORT PERCENTAGE WAS 16.63%. 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. CONCLUSIONIN 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). |
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | OTHER INCOME - 2010 AMOUNT: $ 13,934. 2013 AMOUNT: $ 921. 2014 AMOUNT: $ 0. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | ACAE DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | AFTER COMPLETION AND VERIFICATION OF THE FEDERAL FORM 990, THE FEDERAL FORM 990 IS SENT TO THE CHAIR, VICE-CHAIR AND TREASURER OF THE ACAE BOARD OF DIRECTORS FOR THEIR REVIEW. AT THE NEXT ACAE MONTHLY CONFERENCE CALL MEETING, THE TREASURER WILL DISCUSS THE FEDERAL FORM 990 WITH THE BOARD OF DIRECTORS. THE FEDERAL FORM 990 WILL HAVE BEEN MADE AVAILABLE TO ALL MEMBERS PRIOR TO THE MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | AT THE FIRST FACE-TO-FACE ACAE BOARD OF DIRECTORS MEETING OF EACH CALENDAR YEAR, THE BOARD OF DIRECTORS ARE GIVEN A COPY OF THE ACAE CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER IS ASKED TO REVIEW, CLARIFY QUESTIONS IF NECESSARY OR APPLICABLE, SIGN THE DOCUMENT ON THE SIGNATURE PAGE AND RETURN IT TO THE ACAE EXECUTIVE DIRECTOR AT HIS/HER EARLIEST CONVENIENCE. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION OF OFFICERS: (EXECUTIVE DIRECTOR) THE ACAE ESTABLISHED A COMPENSATION COMMITTEE MADE UP OF THREE BOARD MEMBERS TO OVERSEE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE COMMITTEE LOOKS AT COMPENSATION DATA SUPPLIED BY THE ASSOCIATION OF SPECIALIZED AND PROFESSIONAL ACCREDITORS (ASPA) TO DETERMINE COMPARABLE SALARIES FOR EXECUTIVE DIRECTORS THROUGHOUT THE REGIONAL AREA AND THE US. THE COMMITTEE ALSO HAS THE PREROGATIVE TO CONTACT KEY INDIVIDUALS WHO HAVE WORKED WITH THE ACAE EXECUTIVE DIRECTOR OVER THE COURSE OF THE YEAR BEING REVIEWED. THE COMPENSATION COMMITTEE PRESENTS ITS RECOMMENDATION TO THE BOARD OF DIRECTORS AND THE BOARD OF DIRECTORS MAKES A DECISION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ACAE ORGANIZATION MAKES IT GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC ONLINE. ITS FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO PUBLIC STAKEHOLDERS. |
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| Software Version: |