Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 195,682 | 270,962 | 300,999 | 509,536 | 502,468 | 1,779,647 |
| 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 | 1,009,190 | 1,211,523 | 1,371,882 | 1,756,593 | 1,839,143 | 7,188,331 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 1,204,872 | 1,482,485 | 1,672,881 | 2,266,129 | 2,341,611 | 8,967,978 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 1,542 | 3,224 | 4,766 | |||
| 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.. | 1,542 | 3,224 | 4,766 | |||
| 8 | Public support. (Subtract line 7c from line 6.) | 8,963,212 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,204,872 | 1,482,485 | 1,672,881 | 2,266,129 | 2,341,611 | 8,967,978 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 1,104 | 177 | 67 | 2,697 | 3,645 | 7,690 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 1,104 | 177 | 67 | 2,697 | 3,645 | 7,690 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 4,337 | 2,716 | 1,500 | 8,347 | 15,651 | 32,551 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 1,210,313 | 1,485,378 | 1,674,448 | 2,277,173 | 2,360,907 | 9,008,219 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 24020486 |
| Software Version: | 2024v5.2 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, Line 5 | During the tax year, the organization became aware of a significant diversion of assets totaling approximately $10,000 due to a fraud scheme involving impersonation of one of its vendors. A third party, posing as a legitimate vendor, submitted a fraudulent invoice via email. The organization, believing the request to be valid, processed the payment before the deception was discovered. The funds were not recovered. Upon discovery, the organization reported the incident to its financial institution and consulted with the insurance company. It was also reported to the Signal Hill Police Department and to the FBI. It also reviewed the incident with its Finance Committee. As a result, the organization has implemented stronger internal controls, including enhanced vendor verification procedures and dual-approval protocols for all outgoing payments, to mitigate the risk of future fraud. No officers, board members, or employees of the organization were involved in the incident. |
| Form 990, Part VI, Section A, Line 7a | The organization's governing documents authorize the Annual Business Conference (ABC), a decision-making body composed of voting members from across the fellowship, to ratify the board-elected individuals to serve on the organization's governing body. This authority is exercised in accordance with the organization's bylaws and conference-approved procedures. |
| Form 990, Part VI, Section A, Line 7b | Governance decisions may be influenced by votes taken during the Annual Business Conference (ABC). All registered ACA groups may submit items of business, which are then voted on by delegates from participating ACA groups and members of the Board of Trustees. The ABC may adopt motions that relate to governance or policy. However, the Board of Trustees retains ultimate fiduciary responsibility and may override such decisions if it determines there is a legitimate charitable, legal, or business reason for doing so. This safeguard ensures the organization complies with its legal obligations as a 501(c)(3) nonprofit. |
| Form 990, Part VI, Section B, Line 11b | Copy of Form 990 provided to Board of Trustees. Board members review return and submit questions, concerns, and corrections to the Treasurer. After all questions, concerns, and corrections are addressed, the finalized return is printed and sent to the Treasurer for signature and submission to the Internal Revenue Service, California Franchise Tax Board and the California Attorney General. |
| Form 990, Part VI, Section B, Line 12c | Annual signing by all trustees and employees of a conflict of interest affidavit. |
| Form 990, Part VI, Section B, Line 15a | The organization has a formal policy for determining the compensation of its General Manager and other employees. An HR professional firm assisted the organization in conducting a wage benchmarking analysis to establish appropriate compensation ranges. This process includes review and approval by independent members of the board for the General Manager and relies on regional salary data for comparable nonprofit positions. The General Manager's performance is monitored regularly by board members serving on the Executive Committee. An annual performance evaluation is conducted by the board. Any proposed compensation adjustments are reviewed and approved by the full board, with contemporaneous documentation maintained of the deliberations and decisions, in compliance with IRS guidelines for reasonable compensation practices. |
| Form 990, Part VI, Section B, Line 15b | The organization has a formal policy for determining the compensation of its General Manager and other employees. An HR professional firm assisted the organization in conducting a wage benchmarking analysis to establish appropriate compensation ranges. This process includes review and approval by independent members of the board for the General Manager and relies on regional salary data for comparable nonprofit positions. The General Manager's performance is monitored regularly by board members serving on the Executive Committee. An annual performance evaluation is conducted by the board. Any proposed compensation adjustments are reviewed and approved by the full board, with contemporaneous documentation maintained of the deliberations and decisions, in compliance with IRS guidelines for reasonable compensation practices. |
| Form 990, Part VI, Section C, Line 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public through multiple channels. These documents are published on the ACAWSO website and are also available through third-party nonprofit transparency platforms including Candid (GuideStar) and Charity Navigator. In addition, information is made available through the California Attorney General's Registry of Charitable Trusts. Copies of these documents are also provided upon request in accordance with California statutory requirements for nonprofit organizations. |
| Software ID: | 24020486 |
| Software Version: | 2024v5.2 |