2024-05-13T13:58:10-05:00 2023-06-30 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-07-01 320261810 SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS COMMISSION ON COLLEGES INC SOUT 4046794500 1866 SOUTHERN LANE DECATUR GA 300334033 DR BELLE S WHEELAN PRESIDENT 4046794500 2024-05-08 1 DR BELLE S WHEELAN 999009999 1 TIFFANY T ORR CPA P01559485 7703948000 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR BELLE S WHEELAN 1866 SOUTHERN LANE DECATUR GA 300334033 19972524 0 X WWW.SACSCOC.ORG X 2008 GA SEE SCHEDULE O FOR A COMPLETE DESCRIPTION OF THE ORGANIZATION'S MISSION.THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS COMMISSION ON COLLEGES IS THE RECOGNIZED REGIONAL ACCREDITING BODY IN THE ELEVEN U.S. SOUTHERN STATES (ALABAMA, FLORIDA, GEORGIA, KENTUCKY, LOUISIANA, MISSISSIPPI, NORTH CAROLINA, SOUTH CAROLINA, TENNESSEE, TEXAS AND VIRGINIA) AND IN LATIN AMERICA FOR THOSE INSTITUTIONS OF HIGHER EDUCATION THAT AWARD ASSOCIATE, BACCALAUREATE, MASTER'S OR DOCTORAL DEGREES. THE COMMISSION ON COLLEGES IS THE REPRESENTATIVE BODY OF THE COLLEGE DELEGATE ASSEMBLY AND IS CHARGED WITH CARRYING OUT THE ACCREDITATION PROCESS. 77 77 73 0 0 0 0 0 12603988 13229401 873948 304058 0 0 13477936 13533459 0 0 0 0 8449832 8871433 0 0 0 3420523 5141210 11870355 14012643 1607581 -479184 21107199 21429206 8690318 8922241 12416881 12506965 X THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS COMMISSION ON COLLEGES IS THE REGIONAL BODY FOR THE ACCREDITATION OF DEGREE-GRANTING HIGHER EDUCATION INSTITUTIONS IN THE SOUTHERN STATES. THE COMMISSION'S MISSION IS THE ENHANCEMENT OF EDUCATIONAL QUALITY THROUGHOUT THE REGION AND IT STRIVES TO IMPROVE THE EFFECTIVENESS OF INSTITUTIONS BY ENSURING THAT INSTITUTIONS MEET STANDARDS ESTABLISHED BY THE HIGHER EDUCATION COMMUNITY THAT ADDRESS THE NEEDS OF SOCIETY AND STUDENTS. IT SERVES AS THE COMMON DENOMINATOR OF SHARED VALUES AND PRACTICES AMONG THE DIVERSE INSTITUTIONS IN ALABAMA, FLORIDA, GEORGIA, KENTUCKY, LOUISIANA, MISSISSIPPI, NORTH CAROLINA, SOUTH CAROLINA, TENNESSEE, TEXAS, VIRGINIA, LATIN AMERICA AND OTHER INTERNATIONAL SITES APPROVED BY THE COMMISSION ON COLLEGES THAT AWARD ASSOCIATE, BACCALAUREATE, MASTER'S, OR DOCTORAL DEGREES. THE COMMISSION ALSO ACCEPTS APPLICATIONS FROM OTHER INTERNATIONAL INSTITUTIONS OF HIGHER EDUCATION. 0 0 10735800 13229401 ACCREDITATION OF DEGREE-GRANTING INSTITUTIONS IN ALABAMA, FLORIDA, GEORGIA, KENTUCKY, LOUISIANA, MISSISSIPPI, NORTH CAROLINA, SOUTH CAROLINA, TENNESSEE, TEXAS, VIRGINIA, AND LATIN AMERICA. 10735800 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 25 0 1 73 1 0 0 0 0 0 0 0 0 0 0 0 0 X 77 77 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X LISA ROBINSON 4046794500 1866 SOUTHERN LANE DECATUR GA 300334097 DR BELLE S WHEELAN PRESIDENT 40.00 X 590346 0 72013 DR LARRY L EARVIN CHIEF OF STAFF 40.00 X 341463 0 45851 LISA ROBINSON VP - FINANCE AND ADMIN 40.00 X 231735 0 48622 LINDA THOMAS-GLOVER VICE PRESIDENT 40.00 X 173683 0 32159 MS PATRICIA L DONAT SR. VICE PRESIDENT 40.00 X 177392 0 33432 MS ROSALIND FUSE-HALL DIRECTOR OF LEGAL AND GOVT. AFFAIRS 40.00 X 180712 0 32164 DR REBECCA S MALONEY CHAIR 1.00 X X 0 0 0 MR BLAINE J HANSEN VICE CHAIR 1.00 X X 0 0 0 DR MAKOLA M ABDULLAH TRUSTEE 1.00 X 0 0 0 MR TIM BARFIELD TRUSTEE 1.00 X 0 0 0 DR DAVID L BARNETT TRUSTEE 1.00 X 0 0 0 DR KEMBA K CHAMBERS TRUSTEE 1.00 X 0 0 0 DR KIMBERELY B HALL TRUSTEE 1.00 X 0 0 0 DR MATTEEL D KNOWLES TRUSTEE 1.00 X 0 0 0 MS ANGELA S MARTIN TRUSTEE 1.00 X 0 0 0 DR FELECIA M NAVE TRUSTEE 1.00 X 0 0 0 DR KRISTINE STRICKLAND TRUSTEE 1.00 X 0 0 0 DR KEITH WADE TRUSTEE 1.00 X 0 0 0 MR JIM YEONOPOLUS TRUSTEE 1.00 X 0 0 0 1695331 0 264241 23 0 1 0 0 MEMBERSHIP DUES 900099 8220925 8220925 MEETINGS AND CONFRENCES 900099 3369798 3369798 APPLICATION & SPECIAL FEES 900099 1102750 1102750 ANNUAL MEETING 900099 395483 395483 GATES FOUNDATION GRANT 900099 87716 87716 52729 52729 13229401 245403 245403 6497720 6439065 58655 58655 58655 13533459 13229401 0 304058 639869 447908 191961 5636389 3945473 1690916 791544 554081 237463 1396919 977843 419076 406712 284698 122014 289097 260187 28910 46750 42075 4675 434401 334371 100030 263907 172940 90967 269128 134564 134564 140926 70463 70463 12629 10103 2526 2291864 2291864 248993 248993 331072 165536 165536 SUMMER ACCREDITATION IN 730092 730092 DUES & SUBSCRIPTIONS 47915 43778 4137 AUTO EXPENSE 22799 20831 1968 BAD DEBT 19800 19800 -8163 -8163 14012643 10735800 3276843 0 7362389 6140220 534744 574996 19800 336665 287755 6979436 3297371 2961134 3682065 8677565 9462693 1214902 1281477 21107199 21429206 969943 738194 5777128 6109108 1943247 2074939 8690318 8922241 X 12416881 12506965 12416881 12506965 21107199 21429206 -479184 569268 0 X X 0 1 X 1 0 X 687564 687564 12347468 12592308 10245060 12603988 13229401 61018225 12347468 12592308 10932624 12603988 13229401 61705789 0 0 0 61705789 255972 228977 214260 306374 245403 1250986 255972 228977 214260 306374 245403 1250986 12603440 12821285 11146884 12910362 13474804 62956775 0.98010 0.98020 0.01990 0.01980 X 1250000 1250000 3869358 1488780 2380578 1860078 1808591 51487 3682065 DUE FROM RELATED PARTIES 16883 INVESTMENTS - DEFERRED COMPENSATION 1134420 SOFTWARE COSTS 130174 1281477 DUE TO RELATED PARTIES 940519 DEFERRED COMPENSATION 1134420 2074939 X 14102727 569268 569268 13533459 0 13533459 14012643 0 14012643 0 14012643 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE COMMISSION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE COMMISSION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2023, THE COMMISSION HAS NO UNCERTAIN PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X 0 1 0 0 0 0 0 0 0 DR BELLE S WHEELAN PRESIDENT 590346 0 0 0 0 0 39449 0 32564 0 662359 0 0 0 DR LARRY L EARVIN CHIEF OF STAFF 341463 0 0 0 0 0 35249 0 10602 0 387314 0 0 0 LISA ROBINSON VP - FINANCE AND ADMIN 231735 0 0 0 0 0 29763 0 18859 0 280357 0 0 0 LINDA THOMAS-GLOVER VICE PRESIDENT 173683 0 0 0 0 0 21548 0 10611 0 205842 0 0 0 MS PATRICIA L DONAT SR. VICE PRESIDENT 177392 0 0 0 0 0 22744 0 10688 0 210824 0 0 0 MS ROSALIND FUSE-HALL DIRECTOR OF LEGAL AND GOVT. AFFAIRS 180712 0 0 0 0 0 22261 0 9903 0 212876 0 0 0 PART I, LINE 4B DR. BELLE S. WHEELAN - $25,000 457(F) PLAN CONTRIBUTION FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 793 MEMBER INSTITUTIONS. FORM 990, PART VI, SECTION A, LINE 7A A BOARD OF 77 MEMBERS ARE ELECTED TO THE BOARD OF TRUSTEES FROM THESE 793 INSTITUTIONS AND HAVE THE AUTHORITY TO MAKE DECISIONS ON BEHALF OF ALL MEMBER INSTITUTIONS. FORM 990, PART VI, SECTION B, LINE 11B A COMMITTEE OF THREE REPRESENTATIVES FROM THE BOARD REVIEWS THE FORM 990 ON THE BOARD'S BEHALF IN ADVANCE AND PREPARES QUESTIONS AND COMMENTS. A CONFERENCE CALL IS HELD IN WHICH THE QUESTIONS ARE ANSWERED BY THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION. THE ORGANIZATION'S PRESIDENT IS ALSO PRESENT ON THE CALL. FORM 990, PART VI, SECTION B, LINE 12C IT IS ALWAYS A BOARD AGENDA ITEM TO DISCUSS ANY CONFLICTS OF INTEREST AND UPDATE THE POLICY IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COUNCIL OF THE BOARD OF TRUSTEES EVALUATES THE PRESIDENT AND DETERMINES THE PRESIDENT'S COMPENSATION PACKAGE ANNUALLY. THE PRESIDENT OF THE ORGANIZATION DETERMINES THE SALARIES OF KEY EMPLOYEES PURSUANT TO THE ORGANIZATION'S PERSONNEL MANUAL. A COMPENSATION STUDY IS DONE EVERY 5 YEARS, AND THE COMPENSATION IS APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. COGNIA INC 9115 WESTSIDE PARKWAY ALPHARETTA GA 30009 208613765 SCHOOL ACCREDITATION & IMPROVEMENT GA 501(C)(3) LINE 11 N/A 0 SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS INC 1866 SOUTHERN LANE DECATUR GA 30033 580566240 SCHOOL ACCREDITATION & IMPROVEMENT GA 501(C)(3) LINE 11 N/A 0 CAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES INC 1866 SOUTHERN LANE DECATUR GA 30033 383796290 SCHOOL ACCREDITATION & IMPROVEMENT GA 501(C)(3) LINE 11 N/A 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 1 0 0 CAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES INC D 16883 BOOK VALUE CAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES INC Q 52500 ACTUAL AMOUNT SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS INC E 940519 BOOK VALUE