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.
Attach to Form 990 or Form 990-EZ. See separate instructions. 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
AMERICAN COLLEGE OF HEALTH CARE ADMINISTRATORS
Employer identification number
36-2637617
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
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(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)
(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
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
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)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
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.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
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.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
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
.....................................................
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)
(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.") .
1,020,035
504,286
575,849
530,369
485,027
3,115,566
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......
628,766
663,468
651,783
607,823
637,102
3,188,942
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.
1,648,801
1,167,754
1,227,632
1,138,192
1,122,129
6,304,508
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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.
0
c
Add lines 7a and 7b..
0
8
Public support (Subtract line 7c from line 6.)
6,304,508
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
1,648,801
1,167,754
1,227,632
1,138,192
1,122,129
6,304,508
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
15,423
37,873
22
24
24
53,366
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
15,423
37,873
22
24
24
53,366
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.)
..
9,771
9,771
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,673,995
1,205,627
1,227,654
1,138,216
1,122,153
6,367,645
14
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.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.010 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
97.780 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.840 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.650 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
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
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
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.
Attach to Form 990 or 990-EZ.
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
AMERICAN COLLEGE OF HEALTH CARE ADMINISTRATORS
Employer identification number
36-2637617
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
CLASSES OF MEMBERSHIP INCLUDE: 1) VOTING 2) NON-VOTING EACH CLASSIFICATION SHALL BE UNDER SUCH TERMS, BENEFITS, CONDITIONS OF ELIGIBILITY, AND CATEGORIES OF MEMBERSHIP AS ESTABLISHED BY THE BYLAWS OR OTHERWISE DIRECTED BY THE ACHCA BOARD OF DIRECTORS. ALL MEMBERS OF ACHCA MUST BE A MEMBER OF A CHAPTER(S). THE MEMBERSHIP YEAR SHALL BE DETERMINED BY THE BOARD OF DIRECTORS. MEMBERS MAY SELECT A CHANGE IN MEMBERSHIP CATEGORY AT ANY TIME IF THEY MEET THE CATEGORY REQUIREMENTS. VOTING MEMBERS SHALL BE THOSE PERSONS WHO ARE PROFESSIONALLY QUALIFIED BY LICENSUER, CERTIFICATION, EDUCATION, AND /OR EXPERIENCE, TO SERVE AS EXECUTIVES OR ACADEMICS IN LONG TERM CARE ADMINISTRATION, AND WHO ARE ACCOUNTABLE FOR ENSURING THAT QUALITY OF CARE IS PROVIDED IN LONG TERM ACRE, RESIDENTIAL CARE, AND/OR POST ACUTE CARE SETTINGS. VOTING MEMBERS SHALL HAVE FULL MEMBERSHIP IN ACHCA. FULL MEMBERSHIP BENEFITS INCLUDE ELIGIBILITY TO VOTE FOR DIRECTORS AND ON ALL MATTERS SUBMITTED TO A VOTE OF THE MEMBERSHIP, TO BE ELIGIBLE FOR ELECTION OR APPOINTMENT TO THE ACHCA BOARD OF DIRECTORS, OR THE BOARDS OF DIRECTORS OF THE CHAPTERS, AND TO SERVE ON ACHCA AND CHAPTER COMMITTEES/TASK GROUPS. ONLY VOTING MEMBERS MAY ADVANCE TO FELLOW OF ACHCA. NON-VOTING MEMBERS SHALL BE THOSE INDIVIDUALS OR PROVIDERS OF HEALTH CARE RELATED PRODUCTS OR SERVICES OR WHO HAVE AN INTEREST IN LONG-TERM HEALTH CARE QUALITY AND ADMINISTRATION BUT DO NOT MEET THE QUALIFICATIONS ESTABLISHED FOR VOTING MEMBERS. NON-VOTING MEMBERS ARE INELIGIBLE TO VOTE FOR DIRECTORS OR VOTE ON ANY MATTER SUBMITTED FOR A VOTE OF THE MEMBERSHIP, TO HOLD OFFICE IN ACHCA OR IN AN ACHCA CHAPTER, OR SERVE ON THE ACHCA BOARD, BUT, IF APPOINTED, MAY SERVE ON CHAPTER BOARDS OF DIRECTORS, AND ON CHAPTER/NATIONAL COMMITTEES/TASK GROUPS. NON-VOTING MEMBERS ARE INELIGIBLE TO ADVANCE TO FELLOW OF ACHCA. THE BOARD MAY PROVIDE FOR FURTHER CATEGORIZATION OF NON-VOTING MEMBERS SENIOR RETIRED MEMBERSHIP IS AVAILABLE TO FULL MEMBERS OR FELLOWS WHO HAVE BEEN VOTING MEMBERS FOR FIVE OR MORE YEARS, HAVE RETIRED FROM HEALTHCARE ADMINISTRATION, AND ARE AT LEAST 55 YEARS OF AGE. A SENIOR RETIRED MEMBER SHALL HAVE ALL RIGHTS AND PRIVILEGES OF FULL MEMBERS. PROFESSIONAL ADVANCEMENT FELLOW IS THE HIGHEST STATUS THAT VOTING MEMBERS CAN ATTAIN. AN ACHCA FELLOW IS DISTINGUISHED BY PROFESSIONAL ACHIEVEMENTS AND SERVICE STANDARDS WELL ABOVE THE ORDINARY DEMANDS OF HIS OR HER POSITION. FURTHER QUALIFICATIONS OF THE PROCESS FOR RECOGNITION AS FELLOW SHALL BE AS ESTABLISHED BY THE BOARD OR PROFESSIONAL ADVANCEMENT COMMITTEE. FELLOW EMERITUS FELLOW EMERITUS IS A STATUS THAT IS CONFERRED BY THE BOARD OF DIRECTORS ON A VOTING MEMBER WHO HAS RETIRED FROM ACTIVE PARTICIPATION IN THE FIELD OF HEALTH CARE, WHO HAS ATTAINED THE STATUS OF FELLOW OF ACHCA, AND WHO HAS RENDERED DISTINGUISHED SERVICE TO BOTH THE PROFESSION AND ACHCA. INDIVIDUALS WHO HAVE BEEN RECOGNIZED AS FELLOW EMERITUS SHALL HOLD LIFETIME VOTING MEMBERSHIP CLASSIFICATION IN ACHCA. HONORARY FELLOWSHIP HONORARY FELLOWSHIP IS A RECOGNITION CONFERRED BY THE BOARD OF DIRECTORS UPON INDIVIDUALS WHO ARE NATIONALLY RECOGNIZED, AND ARE DETERMINED BY THE BOARD OF DIRECTORS AND PROFESSIONAL ADVANCEMENT COMMITTEE, AS HAVING DEMONSTRATED DISTINGUISHED SERVICE IN HEALTH CARE ADMINISTRATION OR RELATED FIELDS. CERTIFICATION ACHCAS PROFESSIONAL CERTIFICATION IS A CREDENTIAL THAT CAN BE EARNED BY VOTING MEMBERS OF ACHCA AND NON-MEMBERS WHO HAVE VOLUNTARILY DEMONSTRATED EXCEPTIONAL EXPERTISE IN A PARTICULAR SPECIALTY OF HEALTH CARE ADMINISTRATION AND MET ESTABLISHED REQUIREMENTS. CERTIFICATION SHALL BE IN ACCORDANCE WITH SUCH POLICIES AND PROCEDURES AS ESTABLISHED BY THE BOARD OF DIRECTORS AND THE PROFESSIONAL ADVANCEMENT COMMITTEE.
FORM 990, PART VI, SECTION A, LINE 7A
ALL FULL MEMBERS SHALL BE ENTITLED TO ONE VOTE. ALL VOTING FOR THE ELECTION OF DIRECTORS, ACADEMIC DIRECTOR, THE ACADEMY OF LONG TERM CARE LEADERSHIP AND DEVELOPMENT AND NOMINATING COMMITTEE SHALL BE ACCOMPLISHED BY MAIL BALLOT SENT VIA U.S. MAIL OR BY ANY ELECTRONIC MEANS FROM THE NATIONAL OFFICE NOT LESS THAN SIXTY DAYS IN ADVANCE.
FORM 990, PART VI, SECTION A, LINE 7B
ALL FULL MEMBERS SHALL BE ENTITLED TO ONE VOTE. ALL VOTING ON ANY PROPOSITION SHALL BE DECIDED BY MAJORITY VOTE UNLESS OTHERWISE SET FORTH IN THESE BY-LAWS. MEMBERS VOTING AT A MEMBERSHIP MEETING MAY ONLY VOTE IF THEY ARE PRESENT IN PERSON.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS PREPARED BY AN OUTSIDE PUBLIC ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR. LAST, IT IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C
ALL BOARD MEMBERS AND COMMITTEE MEMBERS OF THE AMERICAN COLLEGE OF HEALTH CARE ADMINISTRATORS ARE REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT IN WHICH THE BOARD MEMBERS AND COMMITTEE MEMBERS ACKNOWLEDGE RECEIPT OF THE CONFLICT OF INTEREST POLICY, DECLARE UNDERSTANDING OF THE CONFLICT OF INTEREST POLICY, AND LIST ANY POTENTIAL CONFLICTS OF INTEREST THAT MAY ARISE. THE BOARD MEMBERS AND COMMITTEE MEMBERS ARE REQUIRED TO LIST ANY ASSOCIATION, ORGANIZATION AND HEALTH CARE INSTITUTION WITH WHICH THEY HAVE A PROFESSIONAL OR BUSINESS INTEREST THAT COULD POSSIBLE BE CONSIDERED A POTENTIAL CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15A
THE EXECUTIVE COMMITTEE IS MADE UP OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS AND DETERMINES THE COMPENSATION OF THE PRESIDENT/CEO OF THE ORGANIZATION BASED ON COMPARABILITY DATA FROM SIMILARLY SITUATED HEALTH CARE PROFESSIONAL ASSOCIATIONS.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G
EVENT MANAGEMENT : PROGRAM SERVICE EXPENSES 46,698. MANAGEMENT AND GENERAL EXPENSES 27,957. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 74,655. REGISTRATION/ CE MANAGEMENT : PROGRAM SERVICE EXPENSES 8,031. MANAGEMENT AND GENERAL EXPENSES 4,808. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,839. CONSULTING FEES : PROGRAM SERVICE EXPENSES 10,187. MANAGEMENT AND GENERAL EXPENSES 6,098. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,285. CONTINUING EDUCATION FEES : PROGRAM SERVICE EXPENSES 4,050. MANAGEMENT AND GENERAL EXPENSES 2,425. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,475. SPEAKER MANAGEMENT FEES : PROGRAM SERVICE EXPENSES 116. MANAGEMENT AND GENERAL EXPENSES 69. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 185. ALL OTHER CONTRACT SERVICE FEES : PROGRAM SERVICE EXPENSES 103,097. MANAGEMENT AND GENERAL EXPENSES 61,721. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 164,818.
FORM 990, PART XII, LINE 2C-AUDIT OVERSIGHT AND SELECTION OF ACCOUNTANT
THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT. THE PROCESS BY WHICH THE ORGANIZATION OVERSEES THE AUDIT AND SELECTS AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE THE PREVIOUS YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.