TY 2013 Form 990 Schedule O

efile Public Visual Render ObjectId: 201433189349306823 - Submission: 2014-11-14 TIN: 54-2041550

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

AMERICAN ASSOCIATION OF CHRISTIAN
COUNSELORS FOUNDATION INC

Employer identification number

54-2041550

Return Reference	Explanation
FORM 990, PART V, QUESTION 7G:	THE FOUNDATION DID NOT HAVE ANY CONTRIBUTIONS THAT REQUIRED A FORM 8899 TO BE FILED, BUT IF THEY HAD RECEIVED SUCH CONTRIBUTIONS THE CORRECT FORMS WOULD HAVE BEEN FILED.
FORM 990, PART V, QUESTION 7H:	THE FOUNDATION DID NOT HAVE ANY CONTRIBUTIONS THAT REQUIRED A FORM 1098-C TO BE FILED, BUT IF THEY HAD RECEIVED SUCH CONTRIBUTIONS THE CORRECT FORMS WOULD HAVE BEEN FILED.
FORM 990, PART VI, SECTION A, LINE 3	AACC ACQUISITION CORP. PROVIDES EMPLOYEE LEASING, PRODUCTION, PRINTING, AND MAILING FOR AACC FOUNDATION. SEE DESCRIPTION PROVIDED FOR SCHEDULE R, PART V ON SCHEDULE O.
FORM 990, PART VI, SECTION B, LINE 11	THE RETURN IS PROVIDED TO THE ORGANIZATION LEADERSHIP FOR REVIEW BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AS A PART OF THE BOARD OF DIRECTORS MEETINGS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, QUESTION 17:	THE FORM 990 IS FILED IN ALL STATES EXCEPT UTAH AND HAWAII.
FORM 990, PART VII, SECTION A, LINE 1A (B):	JIMMY QUEEN IS THE CHIEF OPERATING OFFICER FOR AACC ACQUISITION, CORP. AND RON HAWKINS IS A PAID ADVISOR TO THE PRESIDENT OF AACC ACQUISITION, CORP.
FORM 990, PART XI, LINE 9:	IMPAIRMENT EXPENSES NOT RECOGNIZED ON 990 -145,000.
SCH. R, PART V, TRANSACTIONS WITH RELATED ORGANIZATIONS:	THE FOUNDATION LEASES SPACE, EQUIPMENT, AND EMPLOYEES FROM A RELATED FOR PROFIT ORGANIZATION. THE FOUNDATION ALSO CONTRACTS WITH THE SAME FOR PROFIT ORGANIZATION TO PROVIDE MAILSHOP, PRODUCTION AND PRINTING SERVICES. THE FOUNDATION REIMBURSES THE SAME RELATED FOR PROFIT ENTITY FOR COSTS INCURRED BY THAT ENTITY. THE FEE FOR SUCH REIMBURSEMENT AND SERVICES IS DETERMINED AT ARMS LENGTH BY HAVING OUTSIDE VENDORS QUOTE ON SERVICES. THE FOUNDATION USES THE SERVICES OF THE RELATED FOR POFIT ORGANIZATION ON CREDIT AND MAINTAINS A FLOATING DUE TO / DUE FROM WITH THE RELATED COMPANY. THIS SAME RELATED PARTY FOR PROFIT ORGANIZATION RECORDS CONTRIBUTIONS, PROGRAM FEES, RELATED FULFILLMENT, DESIGN EXPENSES AND OTHER RELATED EXPENSES FOR THE NOT FOR PROFIT IN ITS OWN ACCOUNTING SYSTEM AND EACH MONTH, TRANSFERS GROSS REVENUES AND RELATED EXPENDITURES TO THE NOT FOR PROFIT, USING INTERCOMPANY ADVANCE ACCOUNTS. THE TOTAL AMOUNT PAID TO THE RELATED ORGANIZATION FOR ALL SERVICES DESCRIBED FOR 2013 WAS $1,437,615. THE AMOUNT DUE FROM THE RELATED PARTY FOR PROFIT TO THE NOT FOR PROFIT AT YEAR END WAS $72,671.

Return Reference

Explanation

FORM 990, PART V, QUESTION 7G:

THE FOUNDATION DID NOT HAVE ANY CONTRIBUTIONS THAT REQUIRED A FORM 8899 TO BE FILED, BUT IF THEY HAD RECEIVED SUCH CONTRIBUTIONS THE CORRECT FORMS WOULD HAVE BEEN FILED.

FORM 990, PART V, QUESTION 7H:

THE FOUNDATION DID NOT HAVE ANY CONTRIBUTIONS THAT REQUIRED A FORM 1098-C TO BE FILED, BUT IF THEY HAD RECEIVED SUCH CONTRIBUTIONS THE CORRECT FORMS WOULD HAVE BEEN FILED.

FORM 990, PART VI, SECTION A, LINE 3

AACC ACQUISITION CORP. PROVIDES EMPLOYEE LEASING, PRODUCTION, PRINTING, AND MAILING FOR AACC FOUNDATION. SEE DESCRIPTION PROVIDED FOR SCHEDULE R, PART V ON SCHEDULE O.

FORM 990, PART VI, SECTION B, LINE 11

THE RETURN IS PROVIDED TO THE ORGANIZATION LEADERSHIP FOR REVIEW BEFORE IT IS FILED.

FORM 990, PART VI, SECTION B, LINE 12C

THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AS A PART OF THE BOARD OF DIRECTORS MEETINGS.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.

FORM 990, PART VI, SECTION C, QUESTION 17:

THE FORM 990 IS FILED IN ALL STATES EXCEPT UTAH AND HAWAII.

FORM 990, PART VII, SECTION A, LINE 1A (B):

JIMMY QUEEN IS THE CHIEF OPERATING OFFICER FOR AACC ACQUISITION, CORP. AND RON HAWKINS IS A PAID ADVISOR TO THE PRESIDENT OF AACC ACQUISITION, CORP.

FORM 990, PART XI, LINE 9:

IMPAIRMENT EXPENSES NOT RECOGNIZED ON 990 -145,000.

SCH. R, PART V, TRANSACTIONS WITH RELATED ORGANIZATIONS:

THE FOUNDATION LEASES SPACE, EQUIPMENT, AND EMPLOYEES FROM A RELATED FOR PROFIT ORGANIZATION. THE FOUNDATION ALSO CONTRACTS WITH THE SAME FOR PROFIT ORGANIZATION TO PROVIDE MAILSHOP, PRODUCTION AND PRINTING SERVICES. THE FOUNDATION REIMBURSES THE SAME RELATED FOR PROFIT ENTITY FOR COSTS INCURRED BY THAT ENTITY. THE FEE FOR SUCH REIMBURSEMENT AND SERVICES IS DETERMINED AT ARMS LENGTH BY HAVING OUTSIDE VENDORS QUOTE ON SERVICES. THE FOUNDATION USES THE SERVICES OF THE RELATED FOR POFIT ORGANIZATION ON CREDIT AND MAINTAINS A FLOATING DUE TO / DUE FROM WITH THE RELATED COMPANY. THIS SAME RELATED PARTY FOR PROFIT ORGANIZATION RECORDS CONTRIBUTIONS, PROGRAM FEES, RELATED FULFILLMENT, DESIGN EXPENSES AND OTHER RELATED EXPENSES FOR THE NOT FOR PROFIT IN ITS OWN ACCOUNTING SYSTEM AND EACH MONTH, TRANSFERS GROSS REVENUES AND RELATED EXPENDITURES TO THE NOT FOR PROFIT, USING INTERCOMPANY ADVANCE ACCOUNTS. THE TOTAL AMOUNT PAID TO THE RELATED ORGANIZATION FOR ALL SERVICES DESCRIBED FOR 2013 WAS $1,437,615. THE AMOUNT DUE FROM THE RELATED PARTY FOR PROFIT TO THE NOT FOR PROFIT AT YEAR END WAS $72,671.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

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