Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet 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.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 10-01-2013 , 2013, and ending 09-30-2014
BCheck if applicable:
CName of organization
AMERICAN COUNCIL ON EDUCATION
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
ONE DUPONT CIRCLE NW
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WASHINGTON, DC200361193
D Employer identification number

53-0196573
E Telephone number

G Gross receipts $ 61,553,556
F Name and address of principal officer:
MARGARET C BROAD
ONE DUPONT CIRCLE NW
WASHINGTON,DC200361193
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.ACENET.EDU
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1918
M State of legal domicile: DC
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: CONSENSUS LEADER ON HIGHER EDUCATION ISSUES & COORDINATING BODY FOR UNITED STATES HIGHER EDUCATION.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 37
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 37
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 238
6 Total number of volunteers (estimate if necessary) ............. 6 40
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 190,414
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b -141,220
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 33,311,694 30,491,199
9 Program service revenue (Part VIII, line 2g) ......... 16,916,532 14,235,276
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 2,132,348 1,495,353
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 666,494 673,056
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 53,027,068 46,894,884
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 14,046,020 14,825,891
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 24,541,603 24,124,012
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet858,027    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 13,407,859 12,469,958
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 51,995,482 51,419,861
19 Revenue less expenses. Subtract line 18 from line 12....... 1,031,586 -4,524,977
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 98,354,362 97,694,991
21 Total liabilities (Part X, line 26)............. 26,829,809 27,459,923
22 Net assets or fund balances. Subtract line 21 from line 20..... 71,524,553 70,235,068
Part II
Signature Block
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 MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: THE AMERICAN COUNCIL ON EDUCATION (ACE) IS THE MAJOR COORDINATING BODY FOR HIGHER EDUCATION IN THE UNITED STATES. FOUNDED IN 1918, ACE SEEKS TO PROVIDE LEADERSHIP AND A UNIFYING VOICE ON KEY HIGHER EDUCATION ISSUES AND TO INFLUENCE PUBLIC POLICY THROUGH REPRESENTATION, RESEARCH, AND PROGRAM INITIATIVES. ACE AIMS TO FOSTER GREATER COLLABORATION AND NEW PARTNERSHIPS WITHIN AND OUTSIDE THE HIGHER EDUCATION COMMUNITY TO HELP COLLEGES AND UNIVERSITIES ANTICIPATE AND ADDRESS THE CHALLENGES OF THE 21ST CENTURY AND CONTRIBUTE TO A STRONGER NATION AND A BETTER WORLD. ACE VALUES INCLUSIVENESS AND DIVERSITY, RECOGNIZES HIGHER EDUCATION'S RESPONSIBILITY TO SOCIETY, AND EMBRACES THE BELIEF THAT WIDESPREAD ACCESS TO EXCELLENT POSTSECONDARY EDUCATIONAL OPPORTUNITIES IS THE CORNERSTONE OF A DEMOCRATIC SOCIETY.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 23,078,878 including grants of $ 13,783,296 ) (Revenue $ 3,219,071 )
PROFESSIONAL DEVELOPMENT PROGRAMS: THESE PROGRAMS PROVIDE VALUABLE OPPORTUNITIES FOR INDIVIDUAL AND INSTITUTIONAL DEVELOPMENT. THE EXECUTIVE LEADERSHIP GROUP OFFERS CRITICAL NETWORKING AND EDUCATIONAL PROGRAMMING FOR SENIOR-LEVEL CAMPUS LEADERS WITH SPECIAL FOCUS ON PRESIDENTS, CHIEF ACADEMIC OFFICERS, VICE PRESIDENTS, AND OTHERS. THE EMERGING LEADERS GROUP OFFERS LEADERSHIP DEVELOPMENT PROGRAMS AND NETWORKING OPPORTUNITIES FOR MID-LEVEL ADMINISTRATORS. THE INCLUSIVE EXCELLENCE GROUP HELPS FOSTER GREATER DIVERSITY AND INCLUSION IN HIGHER EDUCATION THROUGH LEADERSHIP DEVELOPMENT AND EDUCATIONAL PROGRAMS DESIGNED TO BROADEN THE HIGHER EDUCATION PIPELINE AS WELL AS RESEARCH INITIATIVES FOCUSED ON ANALYZING EMERGING TRENDS ON THE STATUS OF UNDERREPRESENTED GROUPS IN HIGHER EDUCATION. BECAUSE ACE RECOGNIZES THAT GLOBAL PERSPECTIVES ARE CRITICAL TO SOLVING CONTEMPORARY PROBLEMS, ENSURING ACADEMIC EXCELLENCE AND PREPARING A WORLD-CLASS WORKFORCE, ITS INTERNATIONAL INITIATIVES PROGRAMS AND SERVICES ARE INTERTWINED WITH BROADER LEADERSHIP DEVELOPMENT PROGRAMS IN COOPERATIVE AGREEMENT WITH THE U.S. AGENCY FOR INTERNATIONAL DEVELOPMENT COORDINATES ENGAGEMENT OF THE U.S. HIGHER EDUCATION COMMUNITY WITH ORGANIZATIONS OVERSEAS TO ADDRESS DEVELOPMENT CHALLENGES.
4b (Code:   ) (Expenses $ 7,503,148 including grants of $ 1,040,195 ) (Revenue $ 2,027,459 )
CENTER FOR LIFELONG LEARNING: FOR MORE THAN 65 YEARS, THE AMERICAN COUNCIL ON EDUCATION (ACE) HAS BEEN A NATIONAL LEADER IN THE EVALUATION OF EDUCATION AND TRAINING OBTAINED OUTSIDE THE CLASSROOM. ITS WORK ENSURES THE VALIDITY OF NONTRADITIONAL LEARNING AND ADULT ACCESS TO AND SUCCESS IN POSTSECONDARY EDUCATION AND THE WORKFORCE. THE CENTER FOR LIFELONG LEARNING ADDRESSES ADULT LEARNING CHALLENGES WITH A RANGE OF ACTIVITIES THAT INCLUDE NATIONAL INITIATIVES, RESEARCH PROGRAMS, SERVICES, ONLINE RESOURCES, WORKSHOPS AND PUBLICATIONS. THROUGH THESE MEANS, INCLUDING THE COLLEGE CREDIT RECOMMENDATION SERVICE AND EVALUATION OF MILITARY COURSES AND OCCUPATIONS, THE CENTER FOR LIFELONG LEARNING HELPS ADULTS OBTAIN ACADEMIC CREDIT FOR FORMAL COURSES AND EXAMINATIONS TAKEN OUTSIDE TRADITIONAL COLLEGES AND UNIVERSITIES. IN CONJUNCTION WITH THESE PROGRAMS, THE CENTER'S REGISTRY SERVICES PROVIDE TRANSCRIPTS FOR ADULT LEARNERS WHO HAVE TAKEN ACE-EVALUATED CORPORATE AND MILITARY PROGRAMS. THE CENTER ALSO ENGAGES IN POLICY WORK THAT ADVANCES LIFELONG LEARNING FOR ADULTS ACROSS NUMEROUS SECTORS NATIONWIDE. MOST RECENTLY, ACE HAS BEEN INVOLVED WITH PROGRAMS TO SUPPORT ACTIVE DUTY MILITARY AS WELL AS VETERANS. THROUGH GRANT-FUNDED PROJECTS, ACE HAS CREATED A TOOLKIT FOR VEDERAN-FRIENDLY INSTITUTIONS AND PROVIDES SERVICES TO WOUNDED MILITARY PERSONNEL AT BETHESDA WALTER REED.
4c (Code:   ) (Expenses $ 6,945,358 including grants of $ 2,400 ) (Revenue $ 187,300 )
GOVERNMENT RELATIONS AND PUBLIC AFFAIRS: COORDINATES AND PUBLICIZES THE EFFORTS OF THE HIGHER EDUCATION COMMUNITY IN REPRESENTING ITS CONCERNS TO THE FEDERAL GOVERNMENT. ACE PREPARES TESTIMONY FOR CONGRESSIONAL HEARINGS, COMMENTS ON PROPOSED FEDERAL LEGISLATION AND REGULATIONS, AND FILES AMICUS CURIAE BRIEFS ON COURT CASES WITH IMPORTANT IMPLICATIONS FOR HIGHER EDUCATION. A KEY BENEFIT OF ACE MEMBERSHIP IS ACCESS TO HIGHER EDUCATION RESEARCH AND PUBLICATIONS. ACE PUBLISHES PAPERS, MONOGRAPHS, RESEARCH REPORTS AND BOOKS ON THE TOPICS OF STUDENT FINANCIAL AID, DEMOGRAPHIC TRENDS IN HIGHER EDUCATION, ACADEMIC PREPARATION FOR COLLEGE, AND THE COLLEGE PRESIDENCY, AMONG OTHER TOPICS. ANOTHER MEANS OF DISSEMINATION OF THIS INFORMATION IS THE ACE ANNUAL MEETING WHICH IS AN IDEAL SETTING FOR NET WORKING WITH COLLEAGUES AND ADDRESSING FUTURE CHALLENGES OF HIGHER EDUCATION.
(Code:   ) (Expenses $ 3,359,928 including grants of $ 0 ) (Revenue $ 9,237,082 )
BUILDING OPERATIONS AND OTHER ANCILLARY SERVICES ACE OWNS AND OPERATES THE NATIONAL CENTER FOR HIGHER EDUCATION LOCATED AT ONE DUPONT CIRCLE NW, WASHINGTON, DC THROUGH ITS FACILITIES AND OFFICE SERVICES DEPARTMENT. THE BUILDING HOUSES SIXTEEN MEMBER ORGANIZATIONS AND OTHER TENANTS. ACE'S ANNUAL MEETING BRINGS TOGETHER HIGHER EDUCATION LEADERS FROM ALL SECTORS. THE ANNUAL MEETING IS AN EVENT TO NETWORK WITH COLLEAGUES, HEAR ABOUT EMERGING TRENDS FROM NATIONAL THOUGHT LEADERS AND LEARN ABOUT NEW APPROACHES TO CAMPUS CHALLENGES.
4d Other program services (Describe in Schedule O.)
(Expenses $ 3,359,928 including grants of $ 0 ) (Revenue $ 9,237,082 )
4e Total program service expensesMediumBullet40,887,312
Form 990 (2013)
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment..........
3
 
No
4
Section 501(c)(3) organizations. 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 IIClick to see attachment........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part IIIClick to see attachment............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
Yes
 
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV......... Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IVClick to see attachment
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV... Click to see attachment
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions)....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........ Click to see attachment
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I................... Click to see attachment
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II.................... Click to see attachment
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III......... Click to see attachment
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV .......................... Click to see attachment
28a
Yes
 
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV..................... Click to see attachment
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, 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," complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
Yes
 
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
119
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
238
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
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)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
37
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
37
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
DC , FL , NY
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletJEFF DAVIESONE DUPONT CIRCLE NWWASHINGTONDC200361193 (202) 939-9558
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) JOSEPH E AOUN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(2) PHILIP P DISTEFANO........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(3) ELSON S FLOYD........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(4) JO ANN M GORA........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(5) KEVIN P REILLY........................................................................
DIRECTOR
 1.00
.......................   		X   X       0 0 0
(6) WAYNE WATSON........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(7) ROBERT L CARET........................................................................
SECRETARY
 1.00
.......................   		X           0 0 0
(8) SUSAN HERBST........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(9) CORNELIUS M KERWIN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(10) RENU KHATOR........................................................................
VICE CHAIR, CHAIR ELECT
 1.00
.......................   		X           0 0 0
(11) DIANA NATALICIO........................................................................
IMMEDIATE PAST CHAIR
 1.00
.......................   		X   X       0 0 0
(12) RICHARD J PAPPAS........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(13) KENNETH E PEACOCK........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(14) DAVID WILSON........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(15) MARY E LYONS........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(16) NANCY MCCALLIN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(17) JUDY C MINER........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
Form 990 (2013)
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) TOMAS D MORALES........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(19) JAMES H MULLEN JR........................................................................
CHAIR
 1.00
.......................   		X   X       0 0 0
(20) SANFORD C SHUGART........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(21) NANCY L ZIMPHER........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(22) RITA M CEPEDA........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(23) RICHARD WELLS........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(24) EDWARD J RAY........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(25) TERESA A SULLIVAN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(26) DENNIS H HOLTSCHNEIDER........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(27) JOHN J DEGIOIA........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(28) JAMES B MILLIKEN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(29) RICHARD EKMAN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(30) CAROLYN MEYERS........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(31) PAMELA FOX........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(32) ROBERT J HANSEN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(33) MICHAEL REILLY........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(34) DARREL G KIRCH........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(35) WALLACE D LOH........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(36) CHRISTOPHER B HOWARD........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(37) JOHN M DUNN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(38) JOHN ANDERSON FRY........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(39) MARIE FOSTER GNAGE........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(40) BRICE W HARRIS........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(41) L RAFAEL REIF........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(42) BARBARA R SNYDER........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(43) STEPHEN JORDAN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(44) ROBERT A BROWN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(45) ELLIOTT SHORE........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(46) MARGARET BROAD........................................................................
PRESIDENT
 35.00
.......................   		X   X       806,118 0 96,321
(47) GRETCHEN BATAILLE........................................................................
SR VP
 35.00
.......................   		X   X       171,943 0 49,170
(48) TERRY HARTLE........................................................................
SR VP, DGPA
 35.00
.......................   		X   X       372,756 0 72,738
(49) JEFFREY DAVIES........................................................................
VP, FINANCE
 35.00
.......................   		X   X       328,967 0 34,190
(50) TIMOTHY MCDONOUGH........................................................................
VP, COMMUNICATIONS & MKTG
 35.00
.......................   		      X     308,593 0 55,492
(51) ADA MELOY........................................................................
GENERAL COUNSEL
 35.00
.......................   		      X     291,770 0 42,035
(52) KARA FREEMAN........................................................................
VP, ADMIN & CIO
 35.00
.......................   		      X     300,536 0 40,908
(53) BECKY TIMMONS........................................................................
AVP, GOV'T RELATIONS
 35.00
.......................   		      X     235,844 0 40,101
(54) SONYA WILLIAMS........................................................................
VP, CHIEF HR OFFICER
 35.00
.......................   		      X     194,222 0 40,698
(55) CATHY SANDEEN........................................................................
VP, CAEI
 35.00
.......................   		      X     267,922 0 25,686
(56) JEFFREY JOHNSON........................................................................
AVP, ADVANCEMENT
 35.00
.......................   		      X     170,353 0 41,864
(57) STEPHANIE MORRIS........................................................................
AVP, MKTG/MEMBERSHIP
 35.00
.......................   		      X     192,602 0 36,153
(58) BRADLEY FARNSWORTH........................................................................
AVP, CIGE
 35.00
.......................   		      X     157,482 0 37,565
(59) MOSES YOMI........................................................................
AVP, FINANCE & BUDGET
 35.00
.......................   		      X     157,197 0 35,592
(60) PATTI PETERSON........................................................................
PRESIDENTIAL ADVISOR
 28.00
.......................   		      X     330,554 0 22,504
(61) TULLY CORNICK........................................................................
EXECUTIVE DIRECTOR
 35.00
.......................   		        X   189,088 0 41,772
(62) ANDREA FETSICK BURNETT........................................................................
SR DIRECTOR, ITS
 35.00
.......................   		        X   195,217 0 34,592
(63) JEANNE-MARIE PIERRELOUIS........................................................................
DEPUTY EXECUTIVE DIRECTOR
 35.00
.......................   		        X   171,510 0 44,972
(64) ANNE HICKEY........................................................................
DIRECTOR, GOV'T RELATIONS
 35.00
.......................   		        X   170,059 0 32,381
(65) STEVEN BLOOM........................................................................
DIRECTOR, FED RELATIONS
 35.00
.......................   		        X   165,102 0 35,040
(66) DIANA CORDOVA........................................................................
VP, LEADERSHIP PROGRAMS
 1.00
.......................   		          X 139,894 0 25,568
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 5,317,729 0 885,342
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet56
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
IRONWORKS CONSULTING LLCPO BOX 7777-W5100500PHILADELPHIAPA19175 CONSULTING 490,581
KEMP P BATTLE87 COLD BROOK ROADBEARSVILLENY12409 CONSULTING 320,000
ROBERT C KANOY III4112 AMESBURY LANEDURHAMNC27707 CONSULTING 233,000
KPMGPO BOX 120001DALLASTX75312 AUDIT & TAX SERVICES 176,994
THE REGISTRY FOR COLLEGE AND UNIVERSITY3 CENTENNIAL DRIVEPEABODYMA01960 CONSULTING 176,313
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet8
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b 6,887,846
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e 21,168,686
f All other contributions, gifts, grants, and
similar amounts not included above1f 		2,434,667
g Noncash contributions included in lines
1a-1f:$ 		 
h Total. Add lines 1a-1f.......MediumBullet 30,491,199
Program Service RevenueAmt Business Code
2a TESTING AND REGISTRATION FEES 900099 12,487,091 12,487,091    
b RENT INCOME 900099 5,223,640 5,223,640    
c GARAGE PARKING 900099 292,728 285,094 7,634  
d SALES AND OTHER INCOME 900099 25,364 25,364    
e INVESTMENT IN JOINT VENTURE 900099 -3,793,547 -3,793,547    
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 14,235,276
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 1,521,772     1,521,772
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet 54,640     54,640
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 8,611,260 5,779,757
b Less: cost or other basis and sales expenses 8,449,180 5,968,256
c Gain or (loss) 162,080 -188,499
d Net gain or (loss)..........MediumBullet -26,419     -26,419
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a 748,104
b Less: cost of goods sold ..b 241,236
c Net income or (loss) from sales of inventory..MediumBullet 506,868 435,636 71,232  
Miscellaneous Revenue Business Code
11a THE PRESIDENCY PUBLICATION - ADVE 900099 111,548   111,548  
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 111,548
12 Total revenue. See Instructions......MediumBullet 46,894,884 14,663,278 190,414 1,549,993
Form 990 (2013)
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 14,825,891 14,825,891
2 Grants and other assistance to individuals in the United States. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 5,315,455 3,991,660 1,149,204 174,591
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 14,040,767 10,548,292 3,029,585 462,890
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 1,193,502 896,264 258,036 39,202
9 Other employee benefits ....... 2,231,819 1,675,993 482,520 73,306
10 Payroll taxes ........... 1,342,469 1,008,132 290,242 44,095
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 201,315   201,315  
c Accounting ........... 73,660   73,660  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 2,844,631 2,321,683 513,122 9,826
12 Advertising and promotion ....        
13 Office expenses ....... 503,833 310,038 191,509 2,286
14 Information technology ...... 1,081,474 395,998 678,038 7,438
15 Royalties ..        
16 Occupancy ........... 678,744 217,457 454,561 6,726
17 Travel ............ 1,659,071 1,589,231 64,973 4,867
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 1,410,834 1,326,267 83,617 950
19 Conferences, conventions, and meetings ....        
20 Interest ........... 67,082   67,082  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 1,895,499 1,064,889 809,772 20,838
23 Insurance .............. 191,289 12,719 178,177 393
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a REPAIRS AND MAINTENANCE 719,969 196,267 517,631 6,071
b DUES-SUBSCRIPTIONS-PUBL 161,137 124,332 35,179 1,626
c TAXES 54,756 232 54,524 0
d
e All other expenses 926,664 381,967 541,775 2,922
25 Total functional expenses. Add lines 1 through 24e 51,419,861 40,887,312 9,674,522 858,027
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 6,580,075 1 1,982,363
2 Savings and temporary cash investments .........   2 1,528,484
3 Pledges and grants receivable, net ........... 25,000 3 0
4 Accounts receivable, net ............. 7,724,359 4 9,087,135
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use .............. 73,068 8 70,610
9 Prepaid expenses and deferred charges .......... 2,913,800 9 2,684,177
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 32,481,533
b Less: accumulated depreciation ..... 10b 23,622,595 9,067,681 10c 8,858,938
11 Investments—publicly traded securities .......... 49,834,350 11 55,156,330
12 Investments—other securities. See Part IV, line 11 ..... 185,749 12 190,714
13 Investments—program-related. See Part IV, line 11 ..... 21,547,852 13 17,754,305
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 402,428 15 381,935
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 98,354,362 16 97,694,991
Liabilities 17 Accounts payable and accrued expenses ......... 7,199,645 17 7,430,632
18 Grants payable .................   18  
19 Deferred revenue ................ 10,797,792 19 11,402,233
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties .. 3,495,861 23 2,591,313
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 5,336,511 25 6,035,745
26 Total liabilities. Add lines 17 through 25......... 26,829,809 26 27,459,923
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 67,007,377 27 67,328,548
28 Temporarily restricted net assets ........... 4,517,176 28 2,906,520
29 Permanently restricted net assets ...........   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 71,524,553 33 70,235,068
34 Total liabilities and net assets/fund balances ........ 98,354,362 34 97,694,991
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
46,894,884
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
51,419,861
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-4,524,977
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
71,524,553
5
Net unrealized gains (losses) on investments ...............
5
3,218,852
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
16,640
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
70,235,068
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2013)
Form 990, 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
AMERICAN COUNCIL ON EDUCATION
 
Employer identification number

53-0196573
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.") ....            
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) right arrow (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
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.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
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.") . 27,209,221 32,336,742 34,023,249 33,311,694 30,491,199 157,372,105
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...... 23,634,652 26,831,961 17,910,516 17,761,115 26,767,468 112,905,712
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. 50,843,873 59,168,703 51,933,765 51,072,809 57,258,667 270,277,817
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.) 270,277,817
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... 50,843,873 59,168,703 51,933,765 51,072,809 57,258,667 270,277,817
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 1,936,660 1,137,777 722,664 1,069,155 1,585,602 6,451,858
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. 11,743 292,069 321,369 318,508 190,414 1,134,103
c Add lines 10a and 10b. 1,948,403 1,429,846 1,044,033 1,387,663 1,776,016 7,585,961
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.).. 52,792,276 60,598,549 52,977,798 52,460,472 59,034,683 277,863,778
14
Section C. Computation of Public Support Percentage
15
15
97.270 %
16
16
95.690 %
Section D. Computation of Investment Income Percentage
17
17
2.730 %
18
18
4.310 %
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
 
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
AMERICAN COUNCIL ON EDUCATION
 
Employer identification number

53-0196573
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
AMERICAN COUNCIL ON EDUCATION
  		Employer identification number

53-0196573
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
AMERICAN COUNCIL ON EDUCATION
  		Employer identification number

53-0196573
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
AMERICAN COUNCIL ON EDUCATION
  		Employer identification number

53-0196573
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 C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.SchCMd Bullet Attach to Form 990 or Form 990-EZ.
SchCMd Bullet See separate instructions.SchCMd Bullet Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
If the organization answered "Yes" to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35c (Proxy Tax), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
AMERICAN COUNCIL ON EDUCATION
 
Employer identification number

53-0196573
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$  
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ...................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2013

Schedule C (Form 990 or 990-EZ) 2013
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check SchCMd Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group
totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ....... 152,839  
c Total lobbying expenditures (add lines 1a and 1b) ................... 152,839  
d Other exempt purpose expenditures ........................ 50,638,375  
e Total exempt purpose expenditures (add lines 1c and 1d) ............... 50,791,214  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 1,000,000  
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) ................. 250,000  
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................ 0  
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................ 0  
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) Total
2a Lobbying nontaxable amount 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		6,000,000
c Total lobbying expenditures 181,047 256,476 273,338 152,839 863,700
d Grassroots nontaxable amount 250,000 250,000 250,000 250,000 1,000,000
e Grassroots ceiling amount
(150% of line 2d, column (e))		 1,500,000
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2013


Schedule C (Form 990 or 990-EZ) 2013
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
No
Yes
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
 
 
c
Media advertisements? ....................................
 
 
 
d
Mailings to members, legislators, or the public? .........................
 
 
 
e
Publications, or published or broadcast statements? .......................
 
 
 
f
Grants to other organizations for lobbying purposes? .......................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
 
 
i
Other activities? ..........................
 
 
 
j
Total. Add lines 1c through 1i ...............................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
 
b
Carryover from last year ....................................
2b
 
c
Total ............................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, line 2; and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990 or 990EZ) 2013

Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN COUNCIL ON EDUCATION
 
Employer identification number

53-0196573
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ........          
c Net investment earnings, gains, and losses          
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   2,678,042 2,678,042
b Buildings ................   14,191,037 140,296 14,050,741
c Leasehold improvements ............        
d Equipment ................   7,431,829 20,102,359 -12,670,530
e Other .................   8,180,625 3,379,940 4,800,685
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 8,858,938
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) INVESTMENT IN JOINT VENTURE 17,754,305 C








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet 17,754,305
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  
RETIREE MEDICARE BENEFIT OBLIGATION 2,630,227
OTHER LIABILITIES 3,405,518







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 6,035,745
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 51,060,451
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b 95,175
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 438,925
e Add lines 2a through 2d ..................... 2e 534,100
3 Subtract line 2e from line 1..................... 3 50,526,351
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b -3,631,467
c Add lines 4a and 4b....................... 4c -3,631,467
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 46,894,884
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 51,756,272
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 95,175
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e 95,175
3 Subtract line 2e from line 1..................... 3 51,661,097
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b -241,236
c Add lines 4a and 4b....................... 4c -241,236
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 51,419,861
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: ACE HAS BEEN GRANTED EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN FURTHER CLASSIFIED AS A PUBLIC CHARITY. ACE DERIVES UNRELATED BUSINESS INCOME FROM PUBLICATION ADVERTISING, DUPLICATION AND OTHER OFFICE SERVICES TO UNRELATED THIRD PARTIES, AND ALTERNATIVE INVESTMENTS. HOWEVER, NO TAXES WERE PAYABLE ON SUCH AMOUNTS FOR THE YEARS ENDED SEPTEMBER 30, 2014 AND 2013, AS ALLOWABLE DEDUCTIBLE EXPENSES EXCEEDED UNRELATED INCOME. ACE HAS ANALYZED ITS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN AND HAS CONCLUDED THAT, AS OF SEPTEMBER 30, 2014 AND 2013, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 241,236. LOSS ON SALE OF ASSET 197,689.
PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED GAIN ON SALE OF INVESTMENTS 162,080. GAIN/LOSS ON INVESTMENT IN JOINT VENTURE -3,793,547.
PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -241,236.
Schedule D (Form 990) 2013

Additional Data


Software ID:  
Software Version:  




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.Right pointing arrow large image Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN COUNCIL ON EDUCATION
 
Employer identification number

53-0196573
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.
1
For grantmakers.Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? ...............................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
CENTRAL AMERICA & CARIBBEAN 0 0 PROGRAM SERVICES INTERNATIONAL DEVELOPMENT OF EDUCATION 5,372,034
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES INTERNATIONAL DEVELOPMENT OF EDUCATION 366,988
EUROPE 0 0 PROGRAM SERVICES INTERNATIONAL DEVELOPMENT OF EDUCATION 534,140
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES INTERNATIONAL DEVELOPMENT OF EDUCATION 4,783,442
NORTH AMERICA 0 0 PROGRAM SERVICES INTERNATIONAL DEVELOPMENT OF EDUCATION -3,996
SOUTH AMERICA 0 0 PROGRAM SERVICES INTERNATIONAL DEVELOPMENT OF EDUCATION 310,951
SOUTH ASIA 0 0 PROGRAM SERVICES INTERNATIONAL DEVELOPMENT OF EDUCATION 27,934
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES INTERNATIONAL DEVELOPMENT OF EDUCATION 4,458,577
           
           
           
           
           
           
           
           
           
3a Sub-total ..... 0 0 15,850,070
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 0 0 15,850,070
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter ....MediumBullet
 
3
Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926)......................................
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A).......................................
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621)...............................................
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. (see Instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713)................................................
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
ReturnReference Explanation
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2013
Additional Data


Software ID:  
Software Version:  



Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
AMERICAN COUNCIL ON EDUCATION
 
Employer identification number
53-0196573
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) AMERICAN UNIVERSITY
4400 MASSACHUSETTS AVENUE NW
WASHINGTON,DC20016 		53-0196549 501 (C) (3) 329,966       INSTITUTION STRENGTHENING AND DEVELOPMENT
(2) ARIZONA STATE UNIVERSITY
PO BOX 873503
TEMPE,AZ85287 		86-0196696 115 473,497       INSTITUTION STRENGTHENING AND DEVELOPMENT
(3) CALIFORNIA STATE UNIVERSITY FULLERTON
2600 NUTWOOD AVE
FULLERTON,CA92831 		95-2081258 115 20,633       INSTITUTION STRENGTHENING AND DEVELOPMENT
(4) CENTRAL COMMUNITY COLLEGE
PO BOX 4903
GRAND ISLAND,NE68802 		47-0728813 115 10,876       INSTITUTION STRENGTHENING AND DEVELOPMENT
(5) COLORADO STATE UNIVERSITY
6015 CMPS DEL OSP
FT COLLINS,CO80523 		84-6000545 115 338,777       INSTITUTION STRENGTHENING AND DEVELOPMENT
(6) EASTERN IOWA COMMUNITY COLLEGE DISTRICT
306 W RIVER DRIVE
DAVENPORT,IA52801 		42-1430209 115 127,812       INSTITUTION STRENGTHENING AND DEVELOPMENT
(7) FAIRFIELD UNIVERSITY
1073 N BENSON RD
FAIRFIELD,CT06824 		06-0646623 501 (C) (3) 26,910       INSTITUTION STRENGTHENING AND DEVELOPMENT
(8) FLORIDA INTERNATIONAL UNIVERSITY
UNIVERSITY PARK CAMPUS
MIAMI,FL33199 		65-0177616 501 (C) (3) 324,341       INSTITUTION STRENGTHENING AND DEVELOPMENT
(9) GATEWAY TECHNICAL COLLEGE
3520 30TH AVE
KENOSHA,WI53144 		39-1290708 501 (C) (3) 306,454       INSTITUTION STRENGTHENING AND DEVELOPMENT
(10) GEORGIA STATE UNIVERSITY RESEARCH FOUNDATION
PO BOX 3999
ATLANTA,GA30302 		58-1845423 501 (C) (3) 60,275       INSTITUTION STRENGTHENING AND DEVELOPMENT
(11) ILLINOIS INSTITUTE OF TECHNOLOGY
CONT OFC LOCKBOX 95152
CHICAGO,IL60694 		36-2170136 501 (C) (3) 343,599       INSTITUTION STRENGTHENING AND DEVELOPMENT
(12) INDIANA UNIVERSITY (BLOOMINGTON)
400 E 7TH ROOM 436
BLOOMINGTON,IN47408 		35-2134409 115 1,673,809       INSTITUTION STRENGTHENING AND DEVELOPMENT
(13) MICHIGAN STATE UNIVERSITY
301 ADMIN BLDG
E LANSING,MI48824 		38-6005984 115 691,215       INSTITUTION STRENGTHENING AND DEVELOPMENT
(14) MIDDLESEX COMMUNITY COLLEGE
33 KEARNEY SQUARE
LOWELL,MA01852 		04-2973384 115 135,354       INSTITUTION STRENGTHENING AND DEVELOPMENT
(15) MISSISSIPPI STATE UNIVERSITY
78 BS HOOD DR
MISSISSIPPI ST,MS39762 		64-0008190 501 (C) (3) 401,195       INSTITUTION STRENGTHENING AND DEVELOPMENT
(16) NASSAU COMMUNITY COLLEGE
ONE EDUCATION DRIVE
GARDEN CITY,NY11530 		11-2533314 115 131,371       INSTITUTION STRENGTHENING AND DEVELOPMENT
(17) NORTH DAKOTA STATE UNIVERSITY
DEPT 3130
FARGO,ND58108 		45-6002439 115 132,811       INSTITUTION STRENGTHENING AND DEVELOPMENT
(18) OHIO STATE UNIVERSITY
1960 KENNY RD
COLUMBUS,OH43210 		31-6025986 115 269,875       INSTITUTION STRENGTHENING AND DEVELOPMENT
(19) RED ROCKS COMMUNITY COLLEGE
13300 W 6TH AVE
LAKEWOOD,CO80228 		84-1139105 115 136,648       INSTITUTION STRENGTHENING AND DEVELOPMENT
(20) REGENTS OF THE UNIVERSITY OF MINNESOTA
PO BOX 1450
MINNEAPOLIS,MN55455 		41-6007513 115 469,150       INSTITUTION STRENGTHENING AND DEVELOPMENT
(21) RESEARCH FOUNDATION OF STATE UNIVERSITY OF NEW YORK (SUNY)
PO BOX 9
ALBANY,NY12201 		14-1368361 501 (C) (3) 10,071       INSTITUTION STRENGTHENING AND DEVELOPMENT
(22) SYRACUSE UNIVERSITY
OFC OF SPON ACCTG
SYRACUSE,NY13244 		15-0532081 501 (C) (3) 261,509       INSTITUTION STRENGTHENING AND DEVELOPMENT
(23) TRUSTEES OF COLUMBIA UNIVERSITY OF NEW YORK
622 WEST 113TH STREET
NEW YORK,NY10025 		13-5598093 501 (C) (3) 533,860       INSTITUTION STRENGTHENING AND DEVELOPMENT
(24) TULANE UNIVERSITY
800 E COMMERCE RD
HARAHAN,LA70123 		72-0423889 501 (C) (3) 256,916       INSTITUTION STRENGTHENING AND DEVELOPMENT
(25) TUSKEGEE UNIVERSITY
CARNEGIE HALL 4TH FL
TUSKEGEE,AL36088 		63-0288878 501 (C) (3) 239,480       INSTITUTION STRENGTHENING AND DEVELOPMENT
(26) UNIVERSITY OF CALIFORNIA AT LOS ANGELES
405 HILGARD AVE
LOS ANGELES,CA90095 		95-6006143 501 (C) (3) 280,298       INSTITUTION STRENGTHENING AND DEVELOPMENT
(27) UNIVERSITY OF COLORADO BOULDER
SPON PROJ ACCTG
BOULDER,CO80309 		84-6000555 115 327,974       INSTITUTION STRENGTHENING AND DEVELOPMENT
(28) UNIVERSITY OF CONNECTICUT
438 WHITNEY RE EXT
STORRS,CT06269 		06-0772160 115 901,512       INSTITUTION STRENGTHENING AND DEVELOPMENT
(29) UNIVERSITY OF FLORIDA
PO BOX 113001
GAINESVILLE,FL32611 		59-1867557 115 853,052       INSTITUTION STRENGTHENING AND DEVELOPMENT
(30) UNIVERSITY OF HAWAII
2530 DOLE STREET
HONOLULU,HI96822 		99-6000354 115 322,246       INSTITUTION STRENGTHENING AND DEVELOPMENT
(31) UNIVERSITY OF NORTH CAROLINA CHAPEL HILL
PO BOX 2688
CHAPEL HILL,NC27515 		56-6001393 501 (C) (3) 303,563       INSTITUTION STRENGTHENING AND DEVELOPMENT
(32) UNIVERSITY OF RICHMOND
28 WEST HAPMTON WAY
UNIVERISTY OF RICHMOND,VA23173 		54-0505965 501 (C) (3) 386,573       INSTITUTION STRENGTHENING AND DEVELOPMENT
(33) UNIVERSITY OF TEXAS AT SAN ANTONIO
1 UTSA CIRCLE
SAN ANTONIO,TX78249 		74-1977996 115 681,941       INSTITUTION STRENGTHENING AND DEVELOPMENT
(34) VIRGINIA POLYTECHNIC INSTITUTE & STUDIES
1880 PRATT DR
BLACKSBURG,VA24060 		54-6001805 501 (C) (3) 987,707       INSTITUTION STRENGTHENING AND DEVELOPMENT
(35) WASHTENAW COMMUNITY COLLEGE
4800 E HURON RIVER DR
ANN ARBOR,MI48105 		38-2575395 115 163,671       INSTITUTION STRENGTHENING AND DEVELOPMENT
(36) INDIANA UNIVERSITY INDIANAPOLIS
3400 BROADWAY
INDIANAPOLIS,IN46408 		35-6001673 501 (C) (3) 912,745       INSTITUTION STRENGTHENING AND DEVELOPMENT
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
39
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
39
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2013

Schedule I (Form 990) 2013
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance












Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
PART I, LINE 2: THE AMERICAN COUNCIL ON EDUCATION (ACE) RECEIVES FEDERAL FUNDS THROUGH ITS OFFICE OF HIGHER EDUCATION FOR DEVELOPMENT (HED) AND THE OFFICE OF LEADERSHIP AND LIFELONG LEARNING (LLL). IN ACCORDANCE WITH FEDERAL GOVERNMENT ADMINISTRATIVE REQUIREMENTS, ACE ENSURES THAT THE FUNDS ARE BEING USED FOR THEIR INTENDED PURPOSE AND THAT THERE ARE NO OMB CIRCULAR A-133 AUDIT FINDINGS THAT MAY ADVERSELY AFFECT THE USE OF THE SUBRECIPIENT'S GRANT FUNDS. OMB CIRCULAR A-133 REQUIRES ANY NON-FEDERAL ORGANIZATION EXPENDING $500,000 OR MORE IN FEDERAL AWARDS IN ANY GIVEN YEAR TO HAVE AN AUDIT CONDUCTED IN ACCORDANCE WITH STANDARDS ESTABLISHED BY THE OFFICE OF MANAGEMENT AND BUDGET (OMB). ACCORDINGLY, AN ORGANIZATION RECEIVING A SUBAWARD FROM ACE THAT MEETS THIS CRITERION IS REQUIRED TO CONDUCT AN AUDIT IN ACCORDANCE WITH OMB CIRCULAR A-133. SUBAWARDEES THAT DO NOT MEET THE CIRCULAR A-133 AUDIT REQUIREMENT ARE ASKED TO CONDUCT AN ANNUAL INDEPENDENT AUDIT. ACE USES A DATABASE TO TRACK ITS UNIVERSITY PARTNERS TO ENSURE A-133 REPORTS ARE SUBMITTED IN A TIMELY MANNER. ANNUALLY, ACE REQUESTS PARTNERSHIPS TO SUBMIT THE A-133 REPORTS OF THEIR INSTITUTIONS AND REVIEWS THE REPORTS RECEIVED FOR ANY INTERNAL CONTROL OR COMPLIANCE FINDINGS. AS PART OF THE REVIEW PROCESS, ACE CONSIDERS THE IMPACT OF ANY FINDINGS ON ITS OWN FINANCIAL RECORDS. TO ENSURE THAT THE AUDIT REPORTS ARE SUBMITTED TO ACE TIMELY, THE G&C UNIT SENDS A LETTER TO ALL ITS DOMESTIC SUBAWARDEES AROUND JULY OR AUGUST OF EVERY YEAR. THIS LETTER REQUESTS THAT THE ORGANIZATION CERTIFIES WHETHER IT IS SUBJECT TO CIRCULAR A-133 AUDIT OR NOT, AND, IF APPLICABLE, TO PROVIDE ACE WITH A COPY OF THEIR LATEST AUDIT REPORT. A SAMPLE OF THE LETTER SENT OUT TO THE AMERICAN UNIVERSITY PARTNERS IS ON EACH PARTNERSHIP AGREEMENT FILE OR IT IS KEPT ELECTRONICALLY. THE AUDIT REPORTS FOR THE PRIOR FISCAL YEAR ARE TO BE SUBMITTED TO ACE'S SENIOR CONTRACT ACCOUNTANT, WHO REVIEWS THE REPORTS AND ENTERS THEM INTO THE G&C DATABASE SYSTEM, WITH THE DATE OF RECEIPT. IN ADDITION, EVERY YEAR ACE CONDUCTS SITE VISITS TO SELECTED SUBRECIPIENT INSTITUTIONS. THE PARTNER INSTITUTIONS TO BE VISITED ARE SELECTED BASED ON A RISK ASSESSMENT THAT IS IDENTIFIED BY STAFF DURING THE ONGOING MONITORING OF THE PARTNERSHIP ACTIVITIES. ONCE A NEED FOR A SITE VISIT IS IDENTIFIED, ACE PUTS TOGETHER A TEAM THAT WILL VISIT THE PARTNERS' INSTITUTION. THE TEAM NORMALLY CONSISTS OF TWO TO THREE MEMBERS OF THE G&C UNIT, PLUS THE PROGRAM SPECIALIST IN CHARGE OF THE PARTNERSHIP. IN SOME CASES, A MEMBER OF THE ACE LEGAL COUNSEL ALSO ATTENDS THESE VISITS. DURING THE SITE VISITS, THE GRANTS AND CONTRACTS UNIT STAFF REVIEW FINANCIAL RECORDS (I.E. QUARTERLY FINANCIAL AND COST SHARE REPORTS) AND OBTAIN SUPPORTING DOCUMENTATION TO SUBSTANTIATE THE AMOUNTS REPORTED TO ACE. THE PROGRAM SPECIALIST REVIEWS DOCUMENTATION OF PROGRAMMATIC NATURE AND INTERVIEWS THE PROGRAM DIRECTOR TO ASSESS THE PROGRESS AND THE STATUS OF THE PARTNERSHIP.
Schedule I (Form 990) 2013


Additional Data


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Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN COUNCIL ON EDUCATION
 
Employer identification number

53-0196573
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)MARGARET BROADPRESIDENT (i)
(ii)		 517,019
0 		103,000
0 		186,099
0 		86,000
0 		10,321
0 		902,439
0 		0
0
(2)GRETCHEN BATAILLESR VP (i)
(ii)		 134,036
0 		21,555
0 		16,352
0 		46,089
0 		3,081
0 		221,113
0 		0
0
(3)TERRY HARTLESR VP, DGPA (i)
(ii)		 336,507
0 		35,798
0 		451
0 		60,600
0 		12,138
0 		445,494
0 		0
0
(4)JEFFREY DAVIESVP, FINANCE (i)
(ii)		 299,531
0 		29,175
0 		261
0 		24,600
0 		9,590
0 		363,157
0 		0
0
(5)TIMOTHY MCDONOUGHVP, COMMUNICATIONS & MKTG (i)
(ii)		 280,752
0 		27,669
0 		172
0 		30,600
0 		24,892
0 		364,085
0 		0
0
(6)ADA MELOYGENERAL COUNSEL (i)
(ii)		 265,253
0 		26,053
0 		464
0 		30,469
0 		11,566
0 		333,805
0 		0
0
(7)KARA FREEMANVP, ADMIN & CIO (i)
(ii)		 274,173
0 		26,306
0 		57
0 		30,600
0 		10,308
0 		341,444
0 		0
0
(8)BECKY TIMMONSAVP, GOV'T RELATIONS (i)
(ii)		 218,170
0 		16,908
0 		766
0 		26,180
0 		13,921
0 		275,945
0 		0
0
(9)SONYA WILLIAMSVP, CHIEF HR OFFICER (i)
(ii)		 179,489
0 		14,543
0 		190
0 		22,614
0 		18,084
0 		234,920
0 		0
0
(10)CATHY SANDEENVP, CAEI (i)
(ii)		 267,664
0 		0
0 		258
0 		14,523
0 		11,163
0 		293,608
0 		0
0
(11)JEFFREY JOHNSONAVP, ADVANCEMENT (i)
(ii)		 157,601
0 		12,559
0 		193
0 		20,394
0 		21,470
0 		212,217
0 		0
0
(12)STEPHANIE MORRISAVP, MKTG/MEMBERSHIP (i)
(ii)		 178,597
0 		13,934
0 		71
0 		22,032
0 		14,121
0 		228,755
0 		0
0
(13)BRADLEY FARNSWORTHAVP, CIGE (i)
(ii)		 145,156
0 		12,013
0 		313
0 		18,600
0 		18,965
0 		195,047
0 		0
0
(14)MOSES YOMIAVP, FINANCE & BUDGET (i)
(ii)		 147,842
0 		9,186
0 		169
0 		18,676
0 		16,916
0 		192,789
0 		0
0
(15)PATTI PETERSONPRESIDENTIAL ADVISOR (i)
(ii)		 299,896
0 		29,175
0 		1,483
0 		21,600
0 		904
0 		353,058
0 		0
0
(16)TULLY CORNICKEXECUTIVE DIRECTOR (i)
(ii)		 180,555
0 		7,615
0 		918
0 		22,843
0 		18,929
0 		230,860
0 		0
0
(17)ANDREA FETSICK BURNETTSR DIRECTOR, ITS (i)
(ii)		 185,671
0 		9,427
0 		119
0 		22,624
0 		11,968
0 		229,809
0 		0
0
(18)JEANNE-MARIE PIERRELOUISDEPUTY EXECUTIVE DIRECTOR (i)
(ii)		 163,827
0 		7,131
0 		552
0 		21,394
0 		23,578
0 		216,482
0 		0
0
(19)ANNE HICKEYDIRECTOR, GOV'T RELATIONS (i)
(ii)		 163,334
0 		6,665
0 		60
0 		19,994
0 		12,387
0 		202,440
0 		0
0
(20)STEVEN BLOOMDIRECTOR, FED RELATIONS (i)
(ii)		 158,479
0 		6,586
0 		37
0 		19,757
0 		15,283
0 		200,142
0 		0
0
(21)DIANA CORDOVAVP, LEADERSHIP PROGRAMS (i)
(ii)		 112,280
0 		8,500
0 		19,114
0 		14,280
0 		11,288
0 		165,462
0 		0
0
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 1A MARGARET BROAD - HOUSING ALLOWANCE - $77,568 - NOT INCLUDED IN TAXABLE INCOME. MARGARET BROAD - HEALTH OR SOCIAL CLUB DUES - $2,380 - NOT INCLUDED IN TAXABLE INCOME.
PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATED IN A 457(F) PLAN AND RECEIVED THE FOLLOWING BENEFITS UNDER THE PLAN: GRETCHEN M BATAILLE - $4,500 MARGARET BROAD - $150,000 TERRY HARTLE - $30,000
Schedule J (Form 990) 2013

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ. MediumBullet See separate instructions.
MediumBulletInformation about Schedule L (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 COUNCIL ON EDUCATION
 
Employer identification number

53-0196573
Part I
Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No





2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
Total ......Small Bullet $  
Part III
Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2013
Schedule L (Form 990 or 990-EZ) 2013
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) AMERICAN MUTUAL HEALTH INSURANCE COMPANY
  		SONYA WILLIAMS IS A BOD MEMBER AT AMHIC & AN OFFICER AT ACE 2,046,578 INSURANCE PREMIUMS   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 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
AMERICAN COUNCIL ON EDUCATION
 
Employer identification number

53-0196573
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 6 THE COUNCIL SHALL HAVE FOUR CLASSES OF VOTING MEMBERS (NATIONAL ASSOCIATION MEMBERS, INSTITUTIONAL MEMBERS, ORGANIZATIONAL MEMBERS, AND AFFILIATE MEMBERS. INSTITUTIONAL MEMBERS CONSIST OF COLLEGES AND UNIVERSITIES, LEGALLY AUTHORIZED TO GRANT DEGREES, ACCREDITED BY AN AGENCY RECOGNIZED BY THE COUNCIL FOR HIGHER EDUCATION ACCREDITATION OR BY AN AGENCY RECOGNIZED BY THE DEPARTMENT OF EDUCATION, UPON RECOMMENDATION OF THAT AGENCY BY THE PRESIDENT AND APPROVAL BY THE MEMBERSHIP COMMITTEE, AND MEET THE PROVISIONS OF BELOW, AS APPROVED BY THE BOARD OF DIRECTORS. EACH INSTITUTIONAL MEMBER SHALL BE ENTITLED TO ONE DELEGATE AND, THROUGH THAT DELEGATE, MAY CAST ONE VOTE AT COUNCIL MEETINGS. ORGANIZATION MEMBERS INCLUDE: 1. NONPROFIT ORGANIZATIONS PRIMARILY CONCERNED WITH HIGHER EDUCATION AND WHOSE MEMBERSHIP IS RESTRICTED BY LOCAL, STATE, OR REGIONAL BOUNDARIES OR OTHER CONSIDERATIONS AS APPROVED BY THE BOARD OF DIRECTORS. 2. NONPROFIT ORGANIZATIONS PRINCIPALLY ENGAGED IN ELEMENTARY OR SECONDARY EDUCATION AND WHICH ARE LOCAL, STATE, REGIONAL, OR NATIONAL IN SCOPE, AS APPROVED BY THE BOARD OF DIRECTORS. EACH ORGANIZATION MEMBER SHALL BE ENTITLED TO ONE DELEGATE AND, THROUGH THAT DELEGATE, MAY CAST ONE VOTE AT COUNCIL MEETINGS. AFFILIATE MEMBERS CONSIST OF THOSE COLLEGES, UNIVERSITIES, AND OTHER POSTSECONDARY INSTITUTIONS THAT OFFER DEGREES, ARE CANDIDATES FOR ACCREDITATION BY AN AGENCY RECOGNIZED BY THE COUNCIL FOR HIGHER EDUCATION ACCREDITATION OR BY AN AGENCY RECOGNIZED BY THE DEPARTMENT OF EDUCATION, UPON RECOMMENDATION OF THAT AGENCY BY THE PRESIDENT AND APPROVAL BY THE MEMBERSHIP COMMITTEE, AND MEET THE PROVISIONS IN SECTION 6, BELOW, AS APPROVED BY THE BOARD OF DIRECTORS. EACH AFFILIATE MEMBER SHALL BE ENTITLED TO ONE DELEGATE AND, THROUGH THAT DELEGATE, MAY CAST ONE VOTE AT COUNCIL MEETINGS. ASSOCIATES OF ACE SHALL BE NONVOTING SUBSCRIBERS OF ACE AND CONSIST OF INDIVIDUALS, ORGANIZATIONS, AND OTHER GROUPS CONCERNED WITH HIGHER EDUCATION THAT DO NOT FALL WITHIN THE MEMBERSHIP DEFINITIONS OF SECTIONS 1 THROUGH 4, BUT ARE INCLUDED IN THE FOLLOWING CATEGORIES: BRANCH OR REGIONAL SUBSCRIBERS, SUCH AS CAMPUSES THAT ARE NOT SEPARATELY ACCREDITED, BUT UNDER THE AUSPICES OF A MEMBER-ELIGIBLE INSTITUTION OR SYSTEM. INTERNATIONAL SUBSCRIBERS, SUCH AS HIGHER EDUCATION ASSOCIATIONS OR INSTITUTIONS OUTSIDE THE UNITED STATES AND ITS TERRITORIES THAT ARE RECOGNIZED BY THE APPROPRIATE AUTHORITY IN THE COUNTRY. CORPORATE SUBSCRIBERS, SUCH AS ORGANIZATIONS, CORPORATIONS, AND OTHER GROUPS IN BUSINESS AND INDUSTRY THAT ARE CONCERNED WITH HIGHER EDUCATION. FOUNDATION SUBSCRIBERS, SUCH AS FOUNDATIONS CONCERNED WITH HIGHER EDUCATION. INDIVIDUAL SUBSCRIBERS, SUCH AS INDIVIDUALS CONCERNED WITH HIGHER EDUCATION. VOTING MEMBERSHIP FOR NATIONAL ASSOCIATION MEMBERS, INSTITUTIONAL MEMBERS, ORGANIZATION MEMBERS OR AFFILIATE MEMBERS IS LIMITED TO INSTITUTIONS THAT ARE ENTITLED TO EXEMPTION UNDER THE FEDERAL INCOME TAX STATUTES, AS EITHER PUBLIC INSTRUMENTALITIES OR INSTITUTIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, OR EDUCATIONAL PURPOSES, THAT ARE EXEMPT UNDER SECTION 115(A) OR SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1954 (OR THE CORRESPONDING PROVISIONS OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW), AND ARE NOT PRIVATE FOUNDATIONS BY REASON OF SECTIONS 509(A)(1) OR (2) OF THE INTERNAL REVENUE CODE OF 1954 (OR THE CORRESPONDING PROVISIONS OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW), AND TO THOSE DEGREE-GRANTING, FOR-PROFIT INSTITUTIONS THAT ARE ACCREDITED BY AGENCIES RECOGNIZED BY THE COUNCIL FOR HIGHER EDUCATION ACCREDITATION OR BY AN AGENCY RECOGNIZED BY THE DEPARTMENT OF EDUCATION, UPON RECOMMENDATION OF THAT AGENCY BY THE PRESIDENT AND APPROVAL BY THE MEMBERSHIP COMMITTEE.
FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERSHIP OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS OF ACE PURSUANT TO ARTICLE X OF THE ACE CONSTITUTION RETAIN THE RIGHT TO AMEND THE CONSTITUTION BY A 2/3 VOTE OF THE MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11 A DRAFT VERSION OF IRS FORMS 990 AND 990-T ARE INITIALLY CIRCULATED AMONG ACE'S ENTIRE BOARD PRIOR TO THE MEETING OF THE BOARD OF DIRECTORS. THE PURPOSE OF MAKING THE FORMS AVAILABLE TO THE ENTIRE BOARD MEMBERSHIP IS TO SOLICIT QUESTIONS AND/OR SUGGESTIONS FOR IMPROVEMENTS TO THE DRAFT. ACE'S CHIEF FINANCIAL OFFICER (CFO) COMPILES ALL COMMENTS RECEIVED FROM THE BOARD AND RESOLVES THOSE MATTERS PRIOR TO THE BOARD MEETING. ACE'S AUDIT COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH COMPLIANCE OVERSIGHT, INCLUDING THE ACCURATE AND TIMELY FILING OF FORMS 990 AND 990-T. THE AUDIT COMMITTEE ALSO PERIODICALLY RECEIVES UPDATES CONCERNING CHANGES TO THE FORMS PROMULGATED BY THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C ALL RESPONSES TO CONFLICT OF INTEREST QUESTIONNAIRES ARE RECEIVED BY GENERAL COUNSEL. ANY QUESTIONS ARE ADDRESSED AND RESOLVED, ANY OUTSIDE BUSINESS RELATIONSHIPS WITH BUSINESSES DOING BUSINESS WITH THE ORGANIZATION ARE DISCLOSED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. IN THE EVENT ANY CONFLICT IS IDENTIFIED, THE AUDIT COMMITTEE MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE TRANSACTION. ANY INDIVIDUAL WITH A CONFLICT OF INTEREST MAY NOT PARTICIPATE IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE ORGANIZATION OBTAINS COMPARABILITY DATA TO SUPPORT SALARY ADJUSTMENTS FOR THE PRESIDENT OF THE ORGANIZATION. WHEN DETERMINING THE COMPENSATION OF THE PRESIDENT, THE ORGANIZATION RELIES UPON COMPARABILITY DATA, UTILIZES INDEPENDENT PERSONS AND MAINTAINS THE APPROOPRIATE RECORDS TO SUBSTANTIATE THE DECISION MAKING PROCESS. THE SAME PROCESS IS UTILIZED FOR OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC TO THE EXTENT THE FINANCIAL STATEMENTS ARE INCLUDED IN THE ANNUAL REPORT ON THE PUBLICALLY AVAILABLE ACE WEBSITE. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE PROVIDED TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9: POST RETIREMENT CHANGE OTHER THAN NET PERIODIC BENEFIT COST 16,640.
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


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SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN COUNCIL ON EDUCATION
 
Employer identification number

53-0196573
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
 
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
 
 
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
 
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
 
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
 
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
 
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
 
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
 
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
 
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
 
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
 
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
 
 
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
 
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
 
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
 
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
 
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
 
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V?UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No
(1) GED TESTING SERVICE LLC

5601 GREEN VAL DRIVEBLOOMINGTON,MN55437
27-5436001 		TESTING PROGRAM DE RELATED
 
No
 7,000,000 17,754,305
 
No
  
 
No
 30.000 %






























Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2013
Additional Data


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