Appa-Association Of Higher Education Facilities Officers in Alexandria, Virginia (VA)

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Appa-Association Of Higher Education Facilities Officers
Employer Identification Number (EIN)850211201
Name of OrganizationAppa-Association Of Higher Education Facilities Officers
Address1643 Prince St, Alexandria, VA 22314-2818
ActivitiesOther school related activities, Non financial services of facilities to other organizations
SubsectionCharitable Organization
Ruling Date03/1977
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period03/2014
Assets$1,000,000 to $4,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$4,202,719
Amount of Income$5,180,198
Form 990 Revenue Amount$5,051,417
National Taxonomy of Exempt Entities (NTEE)Community Improvement, Capacity Building: Promotion of Business


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Amount of income in 2014: $5,180,198 (it was $4,539,917 in 2013)
Appa-Association Of Higher Education Facilities Officers: 

 $5,180,198
Other organizations performing similar types of work: 

 $180,052

Assets in 2014: $4,202,719 (it was $3,646,430 in 2013)
Appa-Association Of Higher Education Facilities Officers: 

 $4,202,719
Other organizations performing similar types of work: 

 $162,128

Expenses in 2014: $4,791,050
Appa-Association Of Higher Education Facilities Officers: 

 $4,791,050
Other organizations performing similar types of work: 

 $157,385

Income to expenses ratio in 2014: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2014: 12
This organization: 

 12
Other organizations performing similar types of work: 

 2

Employees paid over $100,000 in 2014: 50.0%
Appa-Association Of Higher Education Facilities Officers: 

 50.0%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 5.2%
Appa-Association Of Higher Education Facilities Officers: 

 5.2%
Other organizations performing similar types of work: 

 5.2%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoYes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201220132014
The number reported in Box 3 of Form 10965757
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return1212
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$713,831$691,744
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$187,745$148,917
Total number of individuals who received more than $100,000 of reportable compensation from the organization44
Total number of independent contractors who received more than $100,000 of compensation from the organization22
Statement of Revenue
201220132014
Total revenue$4,579,250$4,539,917$5,051,417
Contributions, Gifts, Grants and Other Similar Amounts$323,123$227,404$263,984
Program Service Revenue$3,785,553$3,797,397$4,251,942
900099$1,742,022$1,819,495
900099$1,089,177$1,264,996
900099$723,077$795,822
900099$111,321$199,509
900099$72,300$119,985
All other program service revenue$59,500$52,135
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$10,475$5,659$4,993
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$1,194$532$859
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$-37,057$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$36,276$88,869$28,697
Gross sales of inventory, less returns and allowances$235,531$255,307$157,478
Less: cost of goods sold$199,255$166,438$128,781
Miscellaneous Revenue$459,686$420,056$500,942
900004$225,130$297,529
541800$171,710$203,413
All other revenue$2,276$0
Statement of Functional Expenses
201220132014
Total functional expenses$4,512,258$4,465,632$4,791,050
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$28,710
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$467,271$563,253$546,778
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$778,727$738,731$747,864
Pension plan accruals and contributions$110,975$123,804
Other employee benefits$105,295$102,481
Payroll taxes$73,302$79,590$81,984
Fees for services (non-employees)
Management$0$0
Legal$1,038$13,606
Accounting$22,535$67,303
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$49,368$39,917
Office expenses$396,938$272,125
Information technology$0$0
Royalties$0$0
Occupancy$5,511$139,907
Travel$556,242$526,776
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$70,725$61,230
Insurance$71,705$28,574
Other expenses$668,672$732,374
Other expenses$266,870$325,949
Other expenses$259,930$253,287
Other expenses$105,337$216,423
Other expenses$392,917$481,958
Balance Sheet
201220132014
Total assets$3,814,229$3,646,430$4,202,719
Cash - non-interest-bearing$0$36,884
Savings and temporary cash investments$1,396,079$1,897,862
Pledges and grants receivable, net$0$0
Accounts receivable, net$757,807$714,002
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$238,610$146,708
Prepaid expenses and deferred charges$93,609$159,475
Land, buildings, and equipment: cost or other basis$954,722$999,659
Investments - publicly traded securities$0$0
Investments - other securities$0$248,129
Investments - program-related$0$0
Intangible assets$0$0
Other assets$205,603$0
Total liabilities$1,920,654$1,678,570$1,889,692
Accounts payable and accrued expenses$372,052$354,149
Grants payable$0$0
Deferred revenue$1,044,021$1,148,964
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$262,497$386,579
Total net assets or fund balances$1,893,575$1,967,860$2,313,027
Unrestricted net assets$1,958,388$2,295,555
Temporarily restricted net assets$4,172$12,172
Permanently restricted net assets$5,300$5,300
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$20,087,721
Subtotal$20,087,721
Gifts, grants, contributions, and membership fees received$1,341,026
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$18,746,695
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$23,311,589
Public support$20,087,721
Subtotal$3,138,955
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$55,010
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$3,083,945
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$84,913
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$5,284,421$316,773$211,669
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$2,906,371$159,379$131,258
Advertising income$2,378,051$157,394$80,411
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$90,106
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$7,695
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$80,411
Other deductions$2,000
Unrelated business taxable income$120,563
Unrelated business taxable income before net operating loss deduction$121,563
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$121,563
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Toy Industry Foundation1115 Broadway Ste 400, New York, NY 10010-3466NY1964-05$20,101,942
2American Marketing Association Inc, American Marketing Association At Vcu301 West Main Street Po Box 844000, Richmond, VA 23284VA1992-07$19,281,994
3Salesmanship Club Of Dallas106 East 10th Street Suite 200, Dallas, TX 75203-2236TX1932-09$11,816,023
4Salesmanship Club Youth And Family Centers Inc106 East 10th Street Suite 200, Dallas, TX 75203-2236TX1932-09$11,362,324
5Appa-Association Of Higher Education Facilities Officers1643 Prince St, Alexandria, VA 22314-2818VA1977-03$5,180,198
6National District Attorneys Association99 Canal Center Plz Ste 330, Alexandria, VA 22314-1588VA1966-09$4,681,775
7American Society Of Military Comptrollers415 N Alfred Street, Alexandria, VA 22314-2269VA1980-05$3,190,156
8Hida Educational Foundation310 Montgomery St, Alexandria, VA 22314-1516VA1978-02$2,569,943
9International Association Of Bomb Technicians And Investigators1120 Internatl Pkwy Ste 129, Fredericksbrg, VA 22406-1222VA1978-05$1,127,711
10International Council On Hotel Restaurant And Institutional Educa2810 N Parham Rd Ste 230, Richmond, VA 23294-4422VA1950-02$1,021,563
11National Science And Technology Education PartnershipPO BOX 9644, Mclean, VA 22102-0644VA1978-06$544,295
12Harrisonburg-Rockingham Chamber Of Commerce, Harrisonburg Rockingham Jaycees800 Country Club Rd, Harrisonburg, VA 22802-5033VA1981-07$539,416
13Bedford County Chamber Of Commerce305 E Main St, Bedford, VA 24523-2014VA1945-06$284,855
14Shenandoah Valley Builders AssociationPO BOX 1286, Harrisonburg, VA 22803-1286VA1983-11$176,085
15Virginia Auctioneer Association Inc70 Main Street, Rocky Mount, VA 24151VA1983-08$67,500
16Sunglass Association Of America225 Reinekers Lane Suite 700, Alexandria, VA 22314VA1976-06$29
17American Association Of School Administrators801 N Quincy St Ste 700, Arlington, VA 22203-1730VA1963-08$0
18Hampton Roads Quality Management CouncilPo Box 4211, Virginia Beach, VA 23454VA1991-09$0
19Virginia Biotechnology Research Park800 East Leigh Street, Richmond, VA 23219VA1993-12$0
20Washington Dc Chapter National Defense Transportation Association2768 Fort Scott Drive, Arlington, VA 22202VA1992-01$0
Number of organizations performing similar types of work
Alaska2
Alabama5
Arkansas6
Arizona5
California55
Colorado7
Connecticut18
District of Columbia12
Delaware2
Florida24
Georgia18
Hawaii1
Iowa11
Idaho2
Illinois27
Indiana11
Kansas8
Kentucky4
Louisiana4
Massachusetts25
Maryland15
Maine10
Michigan12
Minnesota16
Missouri22
Mississippi8
Montana3
North Carolina22
North Dakota2
Nebraska4
New Hampshire3
New Jersey20
New Mexico2
Nevada2
New York74
Ohio19
Oklahoma9
Oregon4
Pennsylvania15
Rhode Island7
South Carolina6
South Dakota2
Tennessee9
Texas32
Utah3
Virginia22
Vermont3
Washington6
Wisconsin22
West Virginia1
Wyoming1
International1
Total624
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateAppa-Association Of Higher Education Facilities Officers, Cappa Inc160 Felgar Street, Norman, OK 73019-1031OK1977-03$356,489
CentralAppa-Association Of Higher Education Facilities Officers1643 Prince St, Alexandria, VA 22314-2818VA1977-03$5,180,198
SubordinateAppa-Association Of Higher Education Facilities Officers, Southeastern Regional Assoc Phys Pl600 S Clyde Morris Blvd, Daytona Beach, FL 32114-3966FL1998-06$269,189
SubordinateAppa-Association Of Higher Education Facilities Officers, Georgia Assn Of Physical Plant Adm604 Bourne Pl, Augusta, GA 30904-4358GA1977-03$188,791
SubordinateNcappa Inc, North Carolina AppaNcsu Campus Box 7541, Raleigh, NC 27695-0001NC1977-03$110,375
SubordinateAppa Association Of Higher Education Facilities Officers, Florida Assoc Of Physical Plant Adm10151 University Blvd, Orlando, FL 32817-1904FL1977-03$109,558
SubordinateAppa-Association Of Higher Education Facilities Officers, Pacific Coast Appa914 164th Street Se B12 452, Mill Creek, WA 98012WA1982-10$89,250
SubordinateRocky Mountain Appa8122 S 1715 E, Sandy, UT 84093UT1977-03$0
SubordinateAppa-Association Of Higher Education Facilities Officers, Dfwappa-Dallasfortwortheducational Facilities3416 Darcy St Room 131, Fort Worth, TX 76107TX1998-06$0
SubordinateAppa-Association Of Higher Education Facilities Officers6 Berrue Circle, Piscataway, NJ 08854NJ1977-03$0
SubordinateAppa-Association Of Higher Education Facilities OfficersP O Box 9504, Tulsa, OK 74157OK1977-03$0
SubordinateAppa-Association Of Higher Education Facilities Officer, Ilappa Inc310 Kelly Dr, Normal, IL 61761-2391IL1977-03$0
Number of affiliated organizations
Florida2
Georgia1
Illinois1
North Carolina1
New Jersey1
Oklahoma2
Texas1
Utah1
Virginia1
Washington1
Total12

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