Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 6 | The association has 19 independent colleges which are members of the association. |
| Form 990, Part VI, Section B, line 11 | The Form 990 is provided to the governing body and reviewed prior to filing. |
| Form 990, Part VI, Section B, line 15b | The Executive Committee and the Board use data on salary and total compensation packages for peer executives at state associations of private colleges in other states which is collected by the National Association of Independent Colleges and Universities (NAICU) for determining compensation of the Executive Director. |
| Form 990, Part VI, Section C, line 19 | The organization makes these documents available to the public upon request. |
| Form 990, Part XII, Line 1 | The Associations tax return is prepared on the modified cash basis of accounting. The cash basis is modified to reflect the liability for withheld payroll tax items, amounts due on special projects, and to account for capital leases, related depreciation, and corresponding debt. |
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