| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO EXERCISE THE POWERS OF THE BOARD OF DIRECTORS, DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD, IN THE MANAGEMENT AND DIRECTION OF THE OPERATIONS, BUSINESS, AND AFFAIRS OF THE ACR, EXCEPT AS OTHERWISE PROVIDED BY LAW OR THE BYLAWS. THE EXECUTIVE COMMITTEE WILL ALSO CARRY OUT SUCH ACTIVITIES AS MAY BE SPECIFICALLY REQUESTED FROM TIME TO TIME BY THE BOARD AND WILL BE RESPONSIBLE FOR EVALUATING ANNUALLY THE PERFORMANCE AND EXPECTATIONS OF THE EXECUTIVE VICE-PRESIDENT AND ALL ACR STAFF MEMBERS, INCLUDING SALARIES AND FRINGE BENEFITS. ACTIONS OF THE EXECUTIVE COMMITTEE ARE REPORTED TO THE FULL BOARD OF DIRECTORS AT THE NEXT MEETING THEREOF. |
| Form 990, Part VI, Line 4 Significant changes to organizational documents | During FY25 (August 2024), the ACR approved amendments to its bylaws to modernize and streamline its membership structure, clarify governance rights, and align eligibility across member categories. These changes included consolidation and renaming of multiple membership types into a simplified framework (e.g., establishment of "Fellows of the ACR," "Members of the ACR, "Transitional Members"), elimination of certain legacy categories, and unification of domestic and international member classifications where appropriate. In addition, the organization separated honorary recognitions from formal membership categories; such distinctions no longer confer membership status or governance rights unless the individual otherwise qualifies for and is admitted into a defined membership class. The amendments further clarified and standardized member rights and privileges, including voting, eligibility to serve on the Board of Directors, officer eligibility, and committee participation. Voting rights for core member categories remained substantively unchanged; however, eligibility to serve as a member of the Board of Directors and on committees was more explicitly defined, with certain categories newly granted or expressly limited in such eligibility. The revisions also addressed dues and assessment obligations, including reduced or waived dues for certain categories and clarification of assessment responsibilities. Overall, the bylaw amendments were intended to reduce ambiguity, improve consistency in governance provisions, and better align membership classifications with the organization's operational and strategic objectives, while resulting in limited changes to rights for certain individuals due to category realignment. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | A DRAFT COPY OF THE FORM 990 WAS SENT TO THE FULL BOARD FOR THEIR REVIEW AND COMMENT PRIOR TO FILING OF THE RETURN. THE QUESTION AND ANSWER PERIOD OF THE MEETING WAS HELD WITH ASSISTANCE FROM THE VICE PRESIDENT, OPERATIONS AND FINANCE, AND THE TAX PREPARER AND WAS DOCUMENTED IN THE MINUTES. THE EXECUTIVE VICE PRESIDENT SIGNED THE RETURN AFTER CONSIDERING COMMENTS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | ANNUAL SUBMISSION OF DISCLOSURE STATEMENT IS REQUIRED BY ALL OFFICERS, BOARD MEMBERS, JOURNAL EDITORS, COMMITTEE CHAIRS, COMMITTEE, TASK FORCE MEMBERS AND SENIOR STAFF TO DISCLOSE POTENTIAL CONFLICTS. ANY INDIVIDUAL WHO GIVES NOTICE OF POTENTIAL CONFLICT IS TO ABSTAIN FROM PARTICIPATING IN ANY ITEM OF BUSINESS WHICH BECOMES BEFORE THE BOARD. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | THE PROCESS OF DETERMINING COMPENSATION FOR THE EXECUTIVE VICE PRESIDENT INCLUDES REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OF THE COLLEGE, USE OF DATA AS TO COMPARABLE COMPENSATION, AND CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THE PROCESS OF DETERMINING COMPENSATION FOR ALL OTHER COLLEGE EMPLOYEES IS DETERMINED BY THE EXECUTIVE VICE PRESIDENT WITH THE REVIEW AND APPROVAL OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE DIRECTOR AND DIRECTOR OF HUMAN RESOURCES USES COMPARABILITY DATA TO DEVELOP COMPENSATION RANGES AND TARGETS. THE DIRECTOR OF HUMAN RESOURCES CONTEMPORANEOUSLY DOCUMENTS AND MAINTAINS CONFIDENTIAL RECORDS OF ALL DECISIONS AFFECTING COLLEGE EMPLOYEES. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | THE PROCESS OF DETERMINING COMPENSATION FOR THE EXECUTIVE VICE PRESIDENT INCLUDES REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OF THE COLLEGE, USE OF DATA AS TO COMPARABLE COMPENSATION, AND CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THE PROCESS OF DETERMINING COMPENSATION FOR ALL OTHER COLLEGE EMPLOYEES IS DETERMINED BY THE EXECUTIVE VICE PRESIDENT WITH THE REVIEW AND APPROVAL OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE DIRECTOR AND DIRECTOR OF HUMAN RESOURCES USES COMPARABILITY DATA TO DEVELOP COMPENSATION RANGES AND TARGETS. THE DIRECTOR OF HUMAN RESOURCES CONTEMPORANEOUSLY DOCUMENTS AND MAINTAINS CONFIDENTIAL RECORDS OF ALL DECISIONS AFFECTING COLLEGE EMPLOYEES. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE. |
| Form 990, Part IX, Line 11g Other Fees | Professional Fees - Total Expense: 6367398, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; Honorarium - Total Expense: 1659457, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; Temp Employee - Total Expense: 155401, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; Computer Consulting - Total Expense: 1957064, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; |
| Form 990, Part XII, Line 2c | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |