Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $2,151,175

• 1d · Related organizations

  $36,352,310

• 1e · Government grants (contributions)

  $709,667

• 1f · All other contributions, gifts and grants

  $5,006,866

• 1g · Noncash contributions included above

  $1,668

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7c · Gain or loss

  securities $0 · other assets $0

• 8a · Fundraising events: gross income

  $931,742

• 8a · Fundraising events: contributions included on line 1c

  $2,151,175

• 8b · Fundraising events: direct expenses

  $183,180

• 8c · Net income from fundraising events

  total $748,562 · excluded $748,562

• 11a · Other revenue: OTHER GAINS/LOSSES

  total $6,710 · excluded $6,710

• 11b · Other revenue: Change in Value of Pooled Funds

  total -$1,144,331 · excluded -$1,144,331

• 11c · Other revenue: ERTC Funds

  total $2,140,927 · excluded $2,140,927

• 11d · All other revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $1,003,306

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $164,450 · program services $164,450

• 5 · Compensation of officers, directors and key employees

  total $948,044 · program services $873,664 · management and general $41,664 · fundraising $32,716

• 7 · Other salaries and wages

  total $17,263,725 · program services $16,180,224 · management and general $61,388 · fundraising $1,022,113

• 8 · Pension plan contributions

  total $1,734,181 · program services $1,538,493 · management and general $40,247 · fundraising $155,441

• 9 · Other employee benefits

  total $1,573,607 · program services $1,397,002 · management and general $37,100 · fundraising $139,505

• 10 · Payroll taxes

  total $1,317,045 · program services $1,246,115 · management and general $4,714 · fundraising $66,216

• 11a · Fees: management

  total $111,757 · program services $98,234 · management and general $3,140 · fundraising $10,383

• 11b · Fees: legal

  total $49,045 · program services $43,110 · management and general $1,378 · fundraising $4,557

• 11c · Fees: accounting

  total $19,440 · program services $17,088 · management and general $546 · fundraising $1,806

• 11d · Fees: lobbying

  total $2,791,610 · program services $2,791,610

• 11e · Fees: professional fundraising services

  total $240,000 · fundraising $240,000

• 11g · Fees: other

  total $4,206,528 · program services $3,571,059 · management and general $203,264 · fundraising $432,205

• 12 · Advertising and promotion

  total $6,436,870 · program services $6,239,649 · management and general $8,942 · fundraising $188,279

• 13 · Office expenses

  total $565,710 · program services $459,347 · management and general $10,018 · fundraising $96,345

• 14 · Information technology

  total $357,047 · program services $339,888 · management and general $10,077 · fundraising $7,082

• 16 · Occupancy

  total $816,566 · program services $783,412 · management and general $1,420 · fundraising $31,734

• 17 · Travel

  total $2,300,164 · program services $2,110,367 · management and general $34,149 · fundraising $155,648

• 19 · Conferences, conventions and meetings

  total $589,944 · program services $350,650 · management and general $19,737 · fundraising $219,557

• 22 · Depreciation, depletion and amortization

  total $10,817 · program services $8,158 · management and general $742 · fundraising $1,917

• 23 · Insurance

  total $3,607 · program services $3,428 · management and general $41 · fundraising $138

• 24a · Other expenses: Printing - EDU & Fundr

  total $227,526 · program services $220,547 · management and general $316 · fundraising $6,663

• 24b · Other expenses: Medals/Recognition

  total $40,367 · program services $38,370 · management and general $455 · fundraising $1,542

• 24c · Other expenses: Other

  total $39,750 · program services $37,326 · management and general $531 · fundraising $1,893

• 24e · All other expenses

  total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $525,011 · end of year $671,919

• 2 · Savings and temporary cash investments

  beginning of year $13,081,949

• 3 · Pledges and grants receivable

  beginning of year $510,381 · end of year $466,353

• 4 · Accounts receivable

  beginning of year $554,115 · end of year $484,894

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $94,472 · end of year $519,796

• 10a · Land, buildings and equipment: cost or other basis

  $133,876

• 10b · Land, buildings and equipment: accumulated depreciation

  $107,249

• 10c · Land, buildings and equipment, net

  beginning of year $0 · end of year $26,627

• 11 · Investments: publicly traded securities

  beginning of year $0 · end of year $0

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $4,111,956 · end of year $27,175,961

• 17 · Accounts payable and accrued expenses

  beginning of year $2,961,286 · end of year $5,349,089

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $150,000 · end of year $0

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $1,995,301 · end of year $6,061,078

• 27 · Net assets without donor restrictions

  beginning of year $7,822,490 · end of year $5,359,701

• 28 · Net assets with donor restrictions

  beginning of year $5,948,807 · end of year $12,575,682

• 29 · Capital stock, trust principal or current funds

  beginning of year $0 · end of year $0

• 30 · Paid-in or capital surplus, or land, building or equipment fund

  beginning of year $0 · end of year $0

• 31 · Retained earnings, endowment or other funds

  beginning of year $0 · end of year $0

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation

ACS CAN'S TOP MANAGEMENT OFFICIAL IS AN EMPLOYEE OF A RELATED PARTY, ACS. ACCORDINGLY, THEIR COMPENSATION IS DETERMINED BY THE FOLLOWING METHODS: COMPENSATION COMMITTEE; INDEPENDENT COMPENSATION CONSULTANT; COMPENSATION STUDY OR SURVEY; AND APPROVAL BY THE BOARD OF COMPENSATION COMMITTEE. THE RESPONSIBILITIES OF THE COMPENSATION COMMITTEE FOR ACS ARE DETAILED IN THE FORM 990 FOR ACS.

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

ACS CAN AND ACS MAINTAIN A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN ("SERP"), 457(B), AND 457(F) PLANS AS PART OF THE TOTAL COMPENSATION ARRANGEMENTS FOR CERTAIN EXECUTIVES. THE SERP IS DESIGNED TO RESTORE CERTAIN BENEFITS THAT ARE LOST AS A RESULT OF TAX RESTRICTIONS ON BENEFITS PAYABLE FROM THE TAX-QUALIFIED DEFINED BENEFIT RETIREMENT PLAN. THE ORGANIZATION RESTORES MATCHING CONTRIBUTION BENEFITS THAT ARE LOST AS A RESULT OF TAX RESTRICTIONS ON ACS CAN'S 401(K)PLAN IN THE 457(B) AND 457(F) PLANS. AS PART OF THE COMPENSATION COMMITTEE (THE "COMMITTEE") RESPONSIBILITIES, THE COMMITTEE CONSIDERS THE NEW AND TOTAL VALUES OF ALL SERP AND 457(F) BENEFITS AS PART OF THE TOTAL COMPENSATION FOR EACH PARTICIPATING EXECUTIVE. THE COMMITTEE PROCESS IS FULLY DESCRIBED IN SCHEDULE O AS RELATED TO PART IV, LINE 15. THE SERP PLAN WAS FROZEN IN 2016, AND AS A RESULT PAYMENTS ARE NOW MADE ONLY AFTER RETIREMENT RATHER THAN IN INCREMENTAL AMOUNTS DURING THE EXECUTIVE'S SERVICE.

Schedule J, Part II, Column (C)

INCLUDES DEFERRED COMPENSATION RELATED TO THE ANNUAL CHANGE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT RETIREMENT PLAN. THE CHANGE IS CAUSED BY CHANGES IN ACTUARIAL ASSUMPTIONS, WHICH ARE REQUIRED TO BE USED TO VALUE THE BENEFITS. A SIGNIFICANT DECREASE IN INTEREST RATES AND AN INCREASE IN THE LIFE EXPECTANCY OF PARTICIPANTS RESULTED IN A LARGE INCREASE IN ESTIMATED VALUE OF BENEFITS FROM THE PRIOR YEAR. PRIOR TO ACTUAL RETIREMENT, THE ACTUARIAL (ESTIMATED) VALUES CAN INCREASE OR DECREASE FROM YEAR TO YEAR DEPENDING WHETHER CERTAIN ASSUMPTIONS INCREASE OR DECREASE.