Aca International FY2021 filing

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501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$1.3M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $630K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$1.3M
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
10 mo
of spending, in cash
Looks good: 10.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.1M
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$9.3M
-0.7% vs prior year
Spent
$8.2M
Net assets
$10.2M
By yearFY2020–FY2024
Revenue
$9.3M
FY2021▼ -0.7%
Tap a bar for its year
Revenue by fiscal year
FY2020$9.4M
FY2021$9.3M
FY2022$9.0M
FY2023$8.6M
FY2024$8.6M
Expenses
$8.2M
FY2021▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$7.2M
FY2021$8.2M
FY2022$9.2M
FY2023$8.6M
FY2024$8.6M
Net assets
$10.2M
FY2021▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$9.0M
FY2021$10.2M
FY2022$9.6M
FY2023$10.0M
FY2024$10.2M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1945.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

26 people listed on the 990; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation
$428,593Pt VII · Sec A
Vice President of Federal Advocacy
$221,152Pt VII · Sec A
Vice President & General Counsel
$190,963Pt VII · Sec A
Chief Operating Officer
$182,729Pt VII · Sec A
Vice President of Member Experience
$142,596Pt VII · Sec A
Vice President of Finance
$136,476Pt VII · Sec A
President Elect Thru July/President
$4,200Pt VII · Sec A
President Thru July/Past President
$3,000Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mark Neeb———$428,593$419,931
G Scott Purcell$328,830$328,577$293,091$3,000$4,200
Leah Dempsey———$221,152$212,547
Issa Moe——$198,075——
Ted Smith—$197,769$190,164——
Issa K Moe———$190,963$181,312
Ted M Smith———$182,729$164,016
Andrew Madden$155,824$167,634$146,410—$131,078

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes member success, industry reputation, and economic health.

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Provided by the organization

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3 programs · in their own filed words · FY2021
01

Conventions, Meetings, Conferences and Workshops

During the fiscal year, aca conducted six conferences which consisted of an annual convention and exposition, and a variety of face-to-face workshops to educate members on industry news, trends, practices and regulations. A grand total of 1,559 members registered for these conferences.

Pt IX · col B
02

Credentialing

Aca offers 7 designations and certificates which can be achieved by attending and completing course requirements. In the fiscal year, 894 designations and certificates were awarded to credit and collection professionals and agencies.

Pt IX · col B
03

Training Delivery

A total of 4,817 credit and collection professionals received industry-specific training through face-to-face seminars, online seminars, teleseminars and web courses.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$9.3M
Ln 12
Fees for servicesLn 2g$5.3M
Other incomeLn 4–11$2.9M
Gifts and grantsLn 1h$1.0M
Money outPt IX
$8.2M
Ln 25
Owns and owesPt X
$10.2M
net assets · Ln 32
Cash and savingsLn 1–2$6.8M
Total assetsLn 16$12.3M
LiabilitiesLn 26$2.1M
PeoplePt VI, VII
26
listed · VII A
PaidVII A8
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.0M
Government grantsLn 1e$820K
Fees for servicesLn 2g$5.3M
Investment incomeLn 3$121K
Other incomeLn 4–11$2.9M
Total revenueLn 12$9.3M
Assets in detailPt X, end of year
CashLn 1$300
SavingsLn 2$6.8M
Cash and savings togetherLn 1–2$6.8M
InvestmentsLn 11–13$4.0M
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$28K
Total assetsLn 16$12.3M
LiabilitiesLn 26$2.1M
Net assetsLn 32$10.2M
OperationsPt I, VI
EmployeesI 553
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$5.2M$6.8M
InvestmentsLn 11–13$3.7M$4.0M
Land, buildings, equipmentLn 10c$1.2M$1.1M
Total assetsLn 16$10.4M$12.3M
LiabilitiesLn 26$1.4M$2.1M
Net assetsLn 32$9.0M$10.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$460K
Other salaries and wagesLn 7$3.2M
Pension plan contributionsLn 8$119K
Other employee benefitsLn 9$282K
Payroll taxesLn 10$263K
Legal feesLn 11b$14K
Accounting feesLn 11c$27K
Other fees for servicesLn 11g$786K
Advertising and promotionLn 12$222K
Office expensesLn 13$274K
Information technologyLn 14$797K
OccupancyLn 16$365K
TravelLn 17$67K
Conferences, conventions and meetingsLn 19$1.1M
Depreciation, depletion and amortizationLn 22$43K
InsuranceLn 23$59K
Other expenses (24a–d)Ln 24$146K
All other expensesLn 24e$525
Total functional expensesLn 25$8.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $8.6M$8.6M−$26K$10.2M 990 PDF
FY2023 $8.6M$8.6M−$3K$10.0M 990 PDF
FY2022 $9.0M$9.2M−$171K$9.6M 990 PDF
FY2021 Viewing $9.3M$8.2M$1.1M$10.2M 990 PDF
FY2020 $9.4M$7.2M$2.2M$9.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $9,311,579 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $80,411$1,021,759
I-9 Program service revenuePrior year $4,781,750$5,290,624
I-10 Investment incomePrior year $90,915$121,002
I-11 Other revenuePrior year $4,426,051$2,878,194
I-12 Total revenuePrior year $9,379,127$9,311,579
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,174,785$4,335,462
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,979,426$3,853,607
I-18 Total expensesPrior year $7,154,211$8,189,069
I-19 Revenue less expensesPrior year $2,224,916$1,122,510
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $9,311,579 across 9 lines filed
Lines not itemized here account for $458,906 of total revenue; see the IRS return.
VIII-1e Government grants$820,355
VIII-1f All other contributions, gifts and grants$201,404
VIII-1h Total contributions, gifts and grants$1,021,759
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,290,624$5,290,624
VIII-3 Investment incomeExcluded from tax $121,002$121,002
VIII-5 RoyaltiesExcluded from tax $872,384$872,384
VIII-6 Net rental income or lossExcluded from tax $106,056$106,056
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $781,808 · Unrelated business $659,040$1,440,848
VIII-12 Total revenueRelated to mission $6,512,282 · Unrelated business $678,096 · Excluded from tax $1,099,442$9,311,579
Part IX · Statement of functional expenses $8,189,069 across 18 lines filed
IX-5 Pay of current officers, directors and key staff$459,564
IX-7 Other salaries and wages$3,211,505
IX-8 Pension plan contributions$119,436
IX-9 Other employee benefits$281,908
IX-10 Payroll taxes$263,049
IX-11b Legal fees$13,544
IX-11c Accounting fees$27,340
IX-11g Other fees for services$785,738
IX-12 Advertising and promotion$222,372
IX-13 Office expenses$274,014
IX-14 Information technology$796,520
IX-16 Occupancy$365,227
IX-17 Travel$67,347
IX-19 Conferences, conventions and meetings$1,053,714
IX-22 Depreciation, depletion and amortization$42,699
IX-23 Insurance$58,900
IX-24 Other expenses (24a–d)$145,667
IX-24e All other expenses$525
IX-25 Total functional expenses$8,189,069
Part X · Balance sheet $12,262,505 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $300$300
X-2 Savings and temporary cash investmentsStart of year $5,220,479$6,831,073
X-4 Accounts receivableStart of year $170,114$188,706
X-8 Inventories for sale or useStart of year $5,462$1,764
X-9 Prepaid expenses and deferred chargesStart of year $123,143$139,393
X-10c Land, buildings and equipment, netStart of year $1,150,477$1,115,699
X-12 Other securitiesStart of year $3,740,504$3,957,292
X-15 Other assetsStart of year $12,859$28,278
X-16 Total assetsStart of year $10,423,338$12,262,505
X-17 Accounts payable and accrued expensesStart of year $495,875$730,613
X-19 Deferred revenueStart of year $942,765$1,346,843
X-26 Total liabilitiesStart of year $1,438,640$2,077,456
X-27 Net assets without donor restrictionsStart of year $8,984,698$10,185,049
X-32 Total net assets or fund balancesStart of year $8,984,698$10,185,049
X-33 Total liabilities and net assetsStart of year $10,423,338$12,262,505
Part XI · Reconciliation of net assets $10,185,049 net assets at year end
XI-1 Total revenue$9,311,579
XI-2 Total expenses$8,189,069
XI-3 Revenue less expenses$1,122,510
XI-4 Net assets at start of year$8,984,698
XI-5 Net unrealized gains (losses) on investments$77,841
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$10,185,049

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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