2024-10-13T17:53:04+00:00 2023-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2023-01-01 264789471 Complete College America Inc COMP 3178290483 350 Massachusetts Ave Suite 350 Indianapolis IN 46204 Yolanda Watson Spiva President 3178290483 2024-10-13 true Jennifer Burke P01342224 3128997000 2024-10-13 2023 2024-10-15 13:58:12Z Yolanda Watson Spiva 350 Massachusetts Ave Suite 350 Indianapolis IN 46204 7846383 false X www.completecollege.org X 2009 IN Complete College America is a national non-profit organization working with states to significantly improve college completion and to close attainment gaps for underrepresented populations. 11 10 24 12 0 0 12191334 6603783 196126 834538 0 278364 0 129698 12387460 7846383 805000 125000 0 2388433 2830334 179335 0 160687 2678750 4700654 6051518 7655988 6335942 190395 15729210 16748034 1054529 1790244 14674681 14957790 Complete College America is a national non-profit organization working with states to significantly improve college completion and to close attainment gaps for underrepresented populations. false false 7193453 125000 964236 Complete College America (CCA) builds movements for scaled change and transforms institutions. We envision a nation in which postsecondary institutions, policymakers, and systems of higher education welcome, invest in, and support students through and to on-time completion so that every student-regardless of race, ethnicity, socioeconomic status, or familial educational achievement- has equal opportunity to access and complete a college education or credential of value. To turn this vision into reality, we work to shift policy, perspective, and practice through both systemic and institutional change. Specifically, CCA drives systemic change that leads to better college completion rates; more equitable outcomes; and greater economic and social mobility, especially for historically excluded students. CCA operates at the federal, state, and institutional levels and works with its national network of forward-thinking state and higher education leaders. In 2023, CCA scaled proven strategies through major initiatives like the new Complete College Accelerator, which is working closely with more than 80 institutions across 11 states. We also released our latest publications, including: Ending Unfunded Mandates in Higher Education, which reimagines funding models to better support institutional transformation; Attainment with AI, CCA's playbook that offers specific steps for using the technology to scale strategies that increase college attainment; and The AI Divide, a paper on AI and equity in higher education that lays out the role of the CCA Council on Equitable AI. Since its founding in 2009, CCA has grown from an alliance of 17 states to 51 members spanning states, systems, and consortia. Through this nationwide network, CCA has supported hundreds of institutions in increasing their completion rates and boosting the number of skilled college graduates ready to support the nation's growing economy. 7193453 true true false true false false false false false false true false false false true true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false true 95 0 true 24 true false false false false false false false false false false false false X 11 10 false true false false false false false true true false false true true true true true true true true false IN X Yolanda Watson Spiva 3178290483 350 Massachusetts Ave Suite 350 Indianapolis IN 46204 Yolanda Watson Spiva President 40.0 X X 453561 0 79072 Adrian Haugabrook Director 1.0 X 0 0 0 Barbara Damron Director 1.0 X 0 0 0 Edward Smith Director 1.0 X 0 0 0 Estela Bensimon Director 1.0 X 0 0 0 Gary McGaha Director 1.0 X 0 0 0 Gene Sharratt Director 1.0 X 0 0 0 Joe Garcia Director 1.0 X 0 0 0 Latrisha Jemison Director (thru 12/2023) 1.0 X 0 0 0 Maggie George Director 1.0 X 0 0 0 Robin Martin Director 1.0 X 0 0 0 Vistasp Karbhari Director 1.0 X 0 0 0 Bob Bauman Counsel and Secretary 1.0 X 0 0 0 Steve Robertson CFO 40.0 X 48000 0 0 Brandon Protas Vice President for Alliance Engagement 40.0 X 109198 0 13147 Charles Ansell Vice President for Research, Policy, and Advocacy 40.0 X 176978 0 42765 Dhanfu Elston Chief of Staff & Senior Vice President of Strategy 40.0 X 228773 0 58147 Dorothy Styles Vice President of Operations & Development 40.0 X 118599 0 21421 Nia Haydel Vice President for Alliance/Transformation 40.0 X 183759 0 52747 1318868 0 267299 7 false true false 0 0 0 0 0 0 6603783 0 6603783 Conference Income 611710 480288 480288 Consulting Services 541610 354250 354250 0 0 0 0 834538 278364 278364 0 0 0 0 Employee retention tax credit 900099 71249 71249 Miscellaneous Income 900099 58449 58449 0 0 0 0 129698 7846383 964236 0 278364 X 125000 125000 532632 372843 106526 53263 1807834 1659180 71031 77623 206294 185335 10409 10550 147811 129581 9880 8350 135763 116555 10932 8276 24144 24144 130916 41300 89616 150000 150000 1600574 1600574 0 0 477162 477162 112407 112268 79 60 202067 201904 93 70 41199 35422 3282 2495 687473 687473 1201266 1201266 15526 15526 membership & dues 35737 35737 miscellaneous expense 8943 8943 Internships 7650 7650 Contribution Expense 5590 5590 0 0 0 0 7655988 7193453 301848 160687 10655653 12491033 1968890 1058899 0 0 0 0 53600 54321 0 0 0 0 3051067 3143781 0 0 0 15729210 16748034 371195 1790244 683334 0 0 0 0 0 1054529 1790244 X 6900782 6230361 7773899 8727429 14674681 14957790 15729210 16748034 190395 92714 0 0 0 0 X false true X true false X 3479141 1944205 8088948 11737417 6603783 31853494 0 0 3479141 1944205 8088948 11737417 6603783 31853494 22284966 9568528 45463 14858 0 0 278364 338685 0 0 0 0 0 0 0 0 0 0 0 0 32192179 1833283 0.2972 0.2336 X Schedule A, Part II, Line 17a 10% FACTS & CIRCUMSTANCES TEST - 2023 TREAS. REGS. SECTION 1.170A-9(F)(3)(I) PROVIDES THAT IN ORDER TO MEET THE "FACTS AND CIRCUMSTANCES" TEST, THE ORGANIZATION MUST NORMALLY RECEIVE SUBSTANTIAL SUPPORT (MORE THAN 10%) FROM CONTRIBUTIONS FROM GOVERNMENTAL UNITS, THE GENERAL PUBLIC, OR A COMBINATION OF THESE SOURCES. COMPLETE COLLEGE HAS RECEIVED APPROXIMATELY 29.16% IN PUBLIC SUPPORT, SUBSTANTIALLY ABOVE THE 10% THRESHOLD. IN ADDITION TO THE 10% THRESHOLD TEST, TREAS. REGS. SECTION 1.170A-9(F)(3)(II) PROVIDES THAT THE ORGANIZATION MUST BE ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. AN ORGANIZATION WILL MEET THIS REQUIREMENT IF IT: -MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR THE SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, OR -IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM THE GOVERNMENT OR 509(A)(1) CHARITIES. COMPLETE COLLEGE AMERICA SATISFIES BOTH TESTS. IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR CHARITABLE CONTRIBUTIONS FROM THE PUBLIC AND CARRIES ON THE TYPE OF CHARITABLE ACTIVITIES THAT ARE DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS AND THE GENERAL PUBLIC AS IS EVIDENCED BY THE SIGNIFICANT STATE GOVERNMENT INVOLVEMENT WITH COMPLETE COLLEGE AMERICA IN ITS "COMPLETION PROGRAM". RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 150000 150000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Complete College of America (CCA) engages government affairs representation for lobbying and other public policy advocacy activities at the federal level (within the limits set by IRS regulations) on issues that are related to CCA's mission including reforming the postsecondary education system to produce more equitable outcomes for all students. These activities include working with decision makers and stakeholders who influence policy in the legislative and executive branches, actively monitoring policy issues, drafting federal policy position papers, drafting bill and report language to ensure CCA's position is accurately reflected in relevant bills, drafting regulatory comments, working to protect or increase critical funding streams that support CCA's mission and strategic priorities, communicating with relevant associations and other organizations about CCA's policy priorities, and positioning CCA to shape national and federal conversations on policy issues that will have a direct impact on CCA. 3143781 F 3143781 0 X 7939097 92714 0 92714 7846383 0 0 7846383 7655988 0 0 7655988 0 0 7655988 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote CCA is a not-for-profit corporation, as described in Section 501(c)(3) of the Internal Revenue Code (Code), and is exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. GAAP requires CCA to recognize a tax liability only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit will be recorded. CCA has examined this issue and determined there are no material contingent tax liabilities or questionable tax positions. CCA does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. CCA recognizes interest and/or penalties related to income tax matters in income tax expense. CCA did not have any amounts accrued for interest and penalties at December 31, 2023 or 2022. true Fontbonne University 6800 Wydown Blvd St Louis MO 63105 430694556 501(c)(3) 10000 Programmatic Support Harris-Stowe State University 3026 Laclede Ave St Louis MO 63103 431166917 501(c)(3) 10000 Programmatic Support Missouri State University 901 S National Ave Springfield MO 65897 446000308 501(c)(3) 10000 Programmatic Support MISSOURI WESTERN STATE UNIVERSITY 4525 Downs Dr St Joseph MO 64507 430830018 501(c)(3) 10000 Programmatic Support Northwest Missouri State University 800 University Dr Maryville MO 64468 446000301 501(c)(3) 10000 Programmatic Support Saint Louis Community College 3221 McKelvey Rd Bridgeton MO 63044 430786590 501(c)(3) 20000 Programmatic Support Southern Illinois University Edwardsville 5 Hairpin Dr Edwardsville IL 62026 370986220 501(c)(3) 10000 Programmatic Support University of Central Missouri PO Box 800 Accounts Payable Warrensburg MO 64093 446000293 501(c)(3) 10000 Programmatic Support Webster University 470 East Lockwood Ave St Louis MO 63119 430662529 501(c)(3) 10000 Programmatic Support 9 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. CCA accepts grants to work on projects that further CCA's mission at specific institutions. Those specific institutions work closely with our staff to ensure they stay on track and deliverables are met on time. If the appointed staff member sense's a drawback from the institution, they will recommend to management to end the partnership with the specific institution. X X X X X false false false false false false false false false Yolanda Watson Spiva President 423561 0 30000 0 0 0 51912 0 27160 0 532633 0 0 0 Dhanfu Elston Chief of Staff & Senior Vice President of Strategy 228773 0 0 0 0 0 28800 0 29347 0 286920 0 0 0 Charles Ansell Vice President for Research, Policy, and Advocacy 176978 0 0 0 0 0 21600 0 21165 0 219743 0 0 0 Nia Haydel Vice President for Alliance/Transformation 183759 0 0 0 0 0 23400 0 29347 0 236506 0 0 0 Form 990, Part VI, Line 1a Delegate broad authority to a committee THE BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS IN OFFICE, MAY DESIGNATE AND APPOINT AN EXECUTIVE COMMITTEE, WHICH SHALL CONSIST OF TWO OR MORE DIRECTORS, WHICH, TO THE EXTENT PROVIDED IN THE RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION; PROVIDED, HOWEVER, THAT NO SUCH COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO: - AMENDING, ALTERING OR REPEALING THE BYLAWS; - ELECTING, APPOINTING OR REMOVING ANY MEMBER OF ANY SUCH COMMITTEE OR ANY DIRECTOR OR OFFICER OF THE CORPORATION; - AMENDING THE ARTICLES OF INCORPORATION; - ADOPTING A PLAN OF MERGER OR ADOPTING A PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION; - AUTHORIZING THE SALE, LEASE, EXCHANGE OR MORTGAGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE CORPORATION; - AUTHORIZING THE VOLUNTARY DISSOLUTION OF THE CORPORATION OR REVOKING PROCEEDINGS THEREFOR; - ADOPTING A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE CORPORATION; OR AMENDING, ALTERING OR REPEALING ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED OR REPEALED BY THE COMMITTEE. THE APPOINTMENT OF ANY SUCH COMMITTEE AND THE DELEGATION OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS OF ANY RESPONSIBILITY IMPOSED UPON IT BY LAW. WHILE AVAILABLE, THE EXECUTIVE COMMITTEE DID NOT ACT ON ANY MATTERS IN 2023. Form 990, Part VI, Line 3 Delegation of management duties Escalon Services Inc. Description of Services- CFO and accounting services Steve Robertson Form 990, Part VI, Line 11b Review of form 990 by governing body The form 990 is reviewed in detail by management. Then the form 990 is presented to the board and a copy of the final return is provided to every member of the governing body before it is filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Every member of the governing body and every officer is required annually to disclose any conflicts of interest and to sign a conflict of interest questionnaire. The questionnaires are reviewed in detail by the president and by the Vice President/Treasurer. If any conflicts of interest are disclosed, the individual with the potential or actual conflict of interest is required to abstain from voting on matters related to the conflict. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board of Directors has appointed an executive compensation committee which is responsible for the review of the President's compensation. The compensation committee is made up of the independent members of the board. The committee uses comparability data and documents the deliberations and decisions in the committee minutes. The committee makes a recommendation to all independent members of the Board of Directors for approval. This process is done annually and was last undertaken in 2023. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Board of Directors has appointed an executive compensation committee which is responsible for the review of the compensation of the president and all vice presidents. The compensation committee is made up of the independent members of the board. The committee uses comparability data and documents the deliberations and decisions in the committee minutes. The committee makes a recommendation to all independent members of the Board of Directors for approval. This process is done annually and was last undertaken in 2023. Form 990, Part VI, Line 19 Required documents available to the public The organization's financial statements, conflict of interest policy, and governing documents are available to the public upon request. Form 990, Part IX, Line 11g Other Fees Technical Assistance and Research - Total Expense: 344781, Program Service Expense: 344781, Management and General Expenses: , Fundraising Expenses: ; Professional Development - Total Expense: 60212, Program Service Expense: 60212, Management and General Expenses: , Fundraising Expenses: ; Professional Search Fees - Total Expense: 1710, Program Service Expense: 1710, Management and General Expenses: , Fundraising Expenses: ; Other Professional Fees - Total Expense: 1193871, Program Service Expense: 1193871, Management and General Expenses: , Fundraising Expenses: ;