At ACICS we believe in the power of education to transform lives. Our mission is to advance educational excellence at the schools we accredit in the United States and abroad. We remain committed to the power of education in overcoming obstacles, reinforcing best practices, and helping students realize their goals. In a year that brought economic and public policy challenges to ACICS-accredited institutions and more than 800,000 students they serve, the commitment to mission became even more critical. ACICS has taken steps to work with the academic community, regulators, and policymakers to ensure qual-
Educational Excellence and the Power to Transform Lives
ity education and career access for students across the nation and the world. 2010 was a year focused on strategic priorities, including enhancing the accreditation process, improving the image and reputation of the organization, strengthening the corps of volunteer evaluators, and growing membership. This report is dedicated to the women and men who have harnessed the power of accredited education to transform their lives and improve the outlook of their families and communities in a time of economic challenge and high expectations.
Accrediting Council for Independent Colleges and Schools 2010 Annual Report
The mission of the Accrediting Council for Independent Colleges and Schools is to advance educational excellence at independent, nonpublic career schools, colleges, and organizations in the United States and abroad. This is achieved through a deliberate and thorough accreditation process of quality assurance and enhancement as well as ethical business and educational practices.
Executive Message
2 Enhancing ACICS Accreditation
4 Maintaining a Strong Organization
9 Expanding the ACICS Reputation
16 Financials
19 ACICS-Accredited Institutions
33
Executive Message
2
ACICS’ Role in Student Success
2010 was a year of adjustment for ACICS, filled with shifting opinions about the effectiveness of career-focused education and questions about the role of accreditation. ACICS has been active in this discussion, restoring the faith of those who might waver, and defending our solid belief that accredited career education is valuable and worthy of investment. Our devotion to mission has allowed ACICS to serve our membership more efficiently, and to effectively endure the political climate. ACICS has taken a closer look at how students are fulfilling the needs of the workforce, how our institutions are impacting the culture, and how ACICS is helping to ensure the quality of education. Showcased within this report are two examples of students achieving their career goals because of strong academic experiences at ACICS-accredited schools. Read their stories on pages 8 and 15. ACICS-accredited institutions are contributing to our nation’s workforce in record numbers. In the past year, more than 100,000 students enrolled in allied health programs, completing important training for the needs of the community. ACICS schools are adding programs in fast growing fields, such as environmental technology and esthetics. Our nation is at an important crossroads and the challenges are many and varied. ACICS is proud that our schools are rising to meet those challenges. Implementing the strategic plan has focused energy on the ACICS mission. We have enhanced the accreditation process through an upgrade in technology. The new technologies have streamlined ACICS services in a way that has impressed and inspired member institutions. Applications used most often (new programs, program modifications, change of name and location) can be purchased and uploaded through the ACICS secure member portal. The ACICS Directory of Institutions has been integrated with the inhouse database; now our member information is searchable,
more detailed, and updated in real-time. Levels of communication with the ACICS membership have improved significantly, in volume and in method. Our electronic communications are more widespread and user-friendly, including the Evaluator Newsletter, the Executive Director’s Update, Key Operating Statistics, and the Annual Report.
3
ACICS retooled internal processes in 2010 so that member requests receive more comprehensive, efficient responses. One important innovation is the procedure and policy supporting the “distributed enterprise,” a new classification of institution that will allow school systems with multiple campuses but common ownership and curricula to experience a more quality-focused evaluation process, all while maintaining rigorous standards and expectations. ACICS worked to improve the awareness and understanding of our organization in 2010. We improved the navigation and appearance of our most prominent branding tool, the ACICS website, so that both current and prospective constituencies can better access ACICS resources regarding knowledge of accreditation and the career education enterprise. Expectations and accountability drove the efforts and agenda for ACICS in 2010, prompting us to be more effective in policy formation, technology utilization, communications, and member services. The challenges will make ACICS stronger and more resilient in the future, a future that holds great promise for our schools and the women and men they educate. Executive Director, Dr. Albert C. Gray and Chair, Board of Directors, Mr. Matthew Johnston
4
Enhancing ACICS Accreditation
ACICS put core beliefs into action in 2010 by reviewing and sharpening the accreditation process. The endeavor required a comprehensive examination and purposeful decisions. The Council continued the practice of systematically reviewing the Accreditation Criteria. Staff examined the roles technology, communication, and campus system models play in the accreditation process. A third-party performance audit of the accreditation program was commissioned. These and other decisive actions enabled ACICS to weather scrutiny and emerge as an organization well-positioned for the future.
Information Technology
Beginning with the 2010 winter cycle, all institutional self-study Effective accreditation requires documentation for new grants and technical and detailed reviews of initial applicants was submitted school operations, records, files, and practices. ACICS gathers and reviews electronically. The format of visit information was enhanced, as well as hundreds of files. This due diligence the format used to send information allows ACICS to ensure first-hand to the evaluation team. Through the that students are receiving the highest quality of education possible. The click of a button, documents can be combined into one electronic docuACICS electronic records system enables record storage and retrieval to ment and then sent to evaluation be efficient, instantaneous, and accu- team members electronically. The Directory of Institutions, a rate. It puts information in the hands static document, was replaced with of peer evaluators when it is needed. an online searchable module. Because The ACICS e-commerce site added four new applications in 2010. this feature is linked to the ACICS database, changes are reflected on Member institutions can now log in www.acics.org the moment they are to complete transactions for change made in the database. Users can now of location, change of name, change search by multiple criteria, such as a of ownership, and approval of nonparticular program in a specific geocredit, short-term programs. The graphic area. enhancements add functionality to ACICS’ accreditation management the platform launched in 2009, which made available electronic applications system was upgraded to enhance for new and initial grants of accredi- functionalities that enable staff to support members. The enhancetation.
FOLLOW ACICS ON TWITTER In 2010, ACICS launched its social networking presence with Twitter. Institutions are encouraged to join the current 176 followers at http://twitter.com/acicsaccredits.
Did you know? • The time it now takes for users to send a billion Tweets = 1 week • The average number of Tweets people sent per day, in 2010 = 50 million
5
6
ments provided the online directory and an increase in viewable program information for members, as well as integration of desktop applications.
rector Update, an electronic newsletter with a new design provided timely information about activities on Capitol Hill, the latest Council actions, as well as updates on other topics.
Communications with Institutions
Special webinars were hosted to inform members of current happenings and to allow school personnel the opportunity to ask questions. One webinar focused exclusively on the hearings on Capitol Hill and the Government Accountability Office (GAO) report.
Increased attention on the career college sector made it critical for the Council to keep members informed of current events. The Executive Di-
Improved Processes To improve the core accreditation process, ACICS includes in-service training for accreditation staff and evaluators on student relations standards, citations, inquiries, and revisions to site visit evaluation templates and questionnaires. The Policies and Procedures Manual is updated periodically and shared with staff to fortify their knowledge and mastery of core processes and policies. In 2010, ACICS commissioned a comprehensive third-party performance audit in order to identify deficiencies of the core enterprise relative to the expectations and requirements of students, employers, and policy makers. The audit firm interviewed key stakeholders, reviewed site evaluation visits, and observed Intermediate Review Committee and
Council meetings. A final report and recommendations will be applied to the Council’s strategic planning and self-improvement agenda for 2011 – 2012.
Scalable Education Delivery Accreditation ACICS develops, applies and adjusts methods and standards of accreditation to better fit the innovative structures and operations of member colleges and schools. In order to better align standards and practices with new and emerging organizational models, the Council began developing new standards and procedures to ensure the quality of the “distributed enterprise.” The Council drafted a series of reforms that will benefit not only multi-campus systems, but enhance procedures and reviews for smaller institutions as well.
The distributed enterprise is defined as an institution that provides programs at multiple campuses within a system that ensures clearly identified academic control, regular evaluation of all locations, adequate faculty, facilities, resources, and academic and student support systems, as well as financial stability, and longrange planning for expansion. The administrative system must be well established with a minimum number of campuses and accredited for a minimum number of years. The “distributed enterprise” model recognized that a high degree of centralized control at the main campus or corporate headquarters creates the opportunity to assure quality, consistency, and accountability throughout the system. With verification of centralized academic and administrative control, visiting every branch campus or learning site each accreditation cycle may not be necessary.
EXPANSION OF SCOPE The current scope of recognition by the U.S. Department of Education includes private postsecondary institutions “offering associate’s, bachelor’s, or master’s degrees in programs designed to educate students for professional, technical, or occupational careers, including those that offer those programs via distance education.” ACICS has requested an expansion of the scope to include doctoral level programs. In preparation for this request, the Council reviewed the Criteria and proposed modifications that would strengthen and clarify doctoral program standards.
7
“
”
I don’t want to stop now, it’s in my blood.
8
Before attending National College, Lexington, Jennifer Berry was driving a forklift. Though the work was hard, it was a lucrative career – or so she thought. “I worked for Delphi for 13 years, then my plant shut down,” she says wistfully. Jennifer visited her local One Stop, which provided her with a list of eligible colleges where she could earn an associate’s degree in health information technology (HIT) and join one of the fastest-growing career fields in the country. country After she visiting three colleges, colle College. chose National C Jenny is a graduate grad with a certificcation as a Registered Health Information Technician (RHIT). College’s National Co Workforce DevelopD
ment Grant provided Jenny with more than $5,000 toward her education, supplementing government funding she received through the Trade Act and Workforce Investment Act. This allowed her to complete her program debt-free. Immediately after graduation, she received job offers from a chiropractor, a surgeon, and a large regional medical center. With her pick of working environments, she chose the hospital due to its excellent pay and benefits and wide range of possibilities it offered her for advancement. Because the HIT program is fully accredited Jenny was able to sit for the RHIT examination, which she passed on her first attempt. “Now, that’s a requirement to be a coder,” she points out. Today, Jenny is excited about her new career and is looking positively toward her future. She is an active member of her local chapter of the American Health Information Management Association (AHIMA). She plans to continue her education in the HIT field, obtaining a bachelor’s degree and additional industry certifications to enable her to move into a management position. “I don’t want to stop now, it’s in my blood.” Jenny is one of hundreds of workforce development success stories who have found promising new futures through focused career education.
Jennifer Berry National College, Roanoke, Virginia
Maintaining a Strong Organization
Schools accredited by ACICS consist of private postsecondary institutions offering certificates or diplomas, associate’s, bachelor’s, or master’s degrees that provide education in professional, technical, and occupational careers. These institutions are spread throughout 45 states, the District of Columbia, Puerto Rico, and eight foreign countries. More than 250 schools inquired about accreditation with ACICS in 2010. The number of colleges and schools accredited by ACICS grew to 871. The growth reflects ACICS’ commitment to high standards.
9
10 Because the quality of an institution and its programs are vital to student success, schools accredited by ACICS are required to meet and maintain high standards of faculty qualifications, student retention, and student placement. High standards and explicit, prescriptive criteria create a quality review process that confers grants of accreditation on a select few institutions.
In 2010 *
2,804
260
56
CAREER COLLEGES OPERATED IN THE UNITED STATES
INSTITUTIONS INQUIRIED ABOUT ACICS ACCREDITATION
(* approximate)
(yearly averge = 150)
SCHOOLS WERE FOUND ELIGIBLE TO SUBMIT INITIAL APPLICATIONS
168
319
NEW GRANT APPLICATIONS WERE FILED
DISTANCE EDUCATION APPLICATIONS WERE FILED (includes same program, multiple campuses)
11 ACICS-accredited institutions offer hundreds of professional and technical skills programs in a variety of disciplines, including accounting, business administration, management, computer operations, paralegal, culinary arts, graphic arts, nursing, allied health, electronics, and many others.
319 NEW PROGRAM APPLICATIONS (includes same program, multiple campuses)
30-45 AVERAGE NUMBER OF DAYS TO PROCESS PROGRAM REVISIONS
Top Programs by Number 1,012
BUSINESS ADMINISTRATION AND MANAGEMENT
661
MEDICAL/CLINICAL ASSISTANT
572
CRIMINAL JUSTICE/LAW ENFORCEMENT
521
ACCOUNTING
409
LEGAL ASSISTANT/PARALEGAL
304
COMPUTER SYSTEMS NETWORKING/ TELECOMMUNICATIONS
298
MASSAGE THERAPY
294
MEDICAL OFFICE ASSISTANT
285
ADMINISTRATIVE ASSISTANT
267
MEDICAL ADMINISTRATIVE ASSISTANT
12
Honor Roll Institutions Each year the Council recognizes institutions that have demonstrated an excellent understanding of accreditation standards and expectations. The following schools were recognized during the 2010 Leadership Conference and Annual Meeting.
Apollo College, Albuquerque, New Mexico Apollo College, Las Vegas, Nevada Apollo College, Mesa, Arizona Apollo College, Phoenix, Arizona Apollo College, Phoenix, Arizona Apollo College, Tucson, Arizona California University of Management and Sciences, Anaheim, California Cope Institute, New York, New York Douglas Education Center, Monessen, Pennsylvania Everest Institute, Pittsburgh, Pennsylvania Everest University – Brandon, Tampa, Florida Everest University – Orange Park, Orange Park, Florida Everest University – Tampa, Tampa, Florida Everest University, Pompano Beach, Florida Florida Technical College, Deland, Florida Harris School of Business, Cherry Hill, New Jersey ITT Technical Institute, Albuquerque, New Mexico ITT Technical Institute, Cordova, Tennessee ITT Technical Institute, Earth City, Missouri
ITT Technical Institute, Hilliard, Ohio ITT Technical Institute, Omaha, Nebraska ITT Technical Institute, Orland Park, Illinois ITT Technical Institute, Portland, Oregon ITT Technical Institute, Seattle, Washington ITT Technical Institute, Swartz Creek, Michigan ITT Technical Institute, Tulsa, Oklahoma ITT Technical Institute, Warrensville Heights, Ohio Kaplan College, Bakersfield, California Kaplan College, Sacramento, California Ridley-Lowell Business and Technical Institute, Binghamton, New York Southwestern College, Cincinnati, Ohio Southwestern College, Dayton, Ohio Southwestern College, Florence, Kentucky Southwestern College, Franklin, Ohio Stautzenberger College, Brecksville, Ohio Vet Tech Institute of Houston, Houston, Texas Westwood College, Los Angeles, California
2010 Evaluators of the Year
Evaluators An element of the accreditation process is the the cadre of the dedicated professional peer evaluators. The Council recognized three outstanding volunteers at the 2010 Leadership Conference and Annual Meeting. The Evaluators of the Year reflect the endorsements and accolades of their peer evaluators, site team chairs, and ACICS staff. Evaluator Chair of the Year Thomas B. Duff, Ph.D. Dr. Duff made his first visit as an evaluator in 1986 at Capital City Junior College in Little Rock, Arkansas and he has come to serve as an evaluator on more than 120 school visits.
Evaluator of the Year Dr. George Fakhoury, MD, DORCP, CMA, RMA Dr. Fakhoury joined ACICS in 2005 and received site visit Chair training in 2009. Dr. Fakhoury participates in evaluating healthcare programs for many colleges.
Student Relations Evaluator of the Year Edgar Hamilton Krissler Mr. Krissler has served on 250 evaluation visits since 1985. He has also served on 24 Intermediate Review Committees.
13
2010 Council Members
14
ACICS Leadership Matthew A. Johnston, Chair President Santa Barbara Business College Dr. Gary R. Carlson, Chair-Elect President gCarlson Inc. Dr. John Kushner, Treasurer Vice President for Academic Affairs Detroit College of Business (Retired)
Mr. Edwin Col贸n Vice President of Operations Pinnacle Career Institute System Administration Ms. Jill DeAtley Vice President of Regulatory Review Career Education Corporation Mr. Francis Giglio Vice President of Compliance and Regulatory Services Lincoln Educational Services Ms. Jeanne Herrmann Chief Operating Officer Globe University/Minnesota School of Business Mr. Eric Juhlin Chief Executive Officer Central Texas Commercial College
Dr. Lawrence Leak Former Interim Provost and Chief Academic Officer University of Maryland University College (Retired) Dr. Jane Legacy Associate Professor - Technology, Leadership Southern New Hampshire University Mr. David M. Luce Assistant Vice President, Accreditation and Licensing Corinthian Colleges, Inc. Dr. Jamie Morley Chief Academic and Compliance Officer University of Antelope Valley Mr. Brian Stewart President/Chief Executive Officer Bryan College Mr. Roger Swartzwelder Executive Vice President, General Counsel and Chief Compliance Officer Education Corporation of America
“
This was not a journey without its challenges.
In 2010, Michelle Caylor received her Bachelor of Science degree in Business Management with a Human Resources emphasis. Her journey was long and filled with obstacles but on the evening of her graduation, she recalled the moment she decided to move her life forward. With a 6-month old son, following high school graduation she made choices that would take her on various paths of uncertainty which led to many dead ends, failures, and disruptions of life. Uncertain about what she wanted to do in life, years passed and her life remained constant and full of disappointments. One morning seven years ago, she realized priorities were not what they should be and she began a journey for a new beginning. She enrolled in the Minnesota School of Business where she studied methods of management, problemsolving and developed practical skills of communication and leadership. Michelle received recognition in her education for excellent academics and perfect attendance. Reflecting on her journey, Michelle acknowledges “This was not a journey without its challenges.” She credits her success to drive, determination, and desire. She also recog-
Michelle Caylor Minnesota School of Business
nizes the value of the guidance and support of the MSB staff and faculty, “thank you for always keeping me on the right path…my path to certainty.” Michelle is the Senior Executive Assistant for the CEO of a major agriculture company and plans to pursue a Masters in Business Administration and will continue to work in the agriculture industry.
” 15
16
Expanding the ACICS Reputation
ACICS’s historical legacy is a solid foundation for advancing the brand in the 21st century. ACICS remains committed to engaging stakeholders and sharing the distinguished story. The value and strength of ACICS standards and institutions — demonstrated with images and messages — help communicate effectively. Launched in 2009 to fortify the value and profile of ACICS, the strategic communications initiative was essential to navigating the complex issues of 2010. ACICS executed the communications initiative through effective use of print and online communications, as well as outreach to the news media.
Web site A valuable communications tool, www.acics.org not only serves as a rich source of information but also helps maintain the reputation as a leader on accreditation. Launched in mid-September, the redesigned homepage and landing pages added interactive features, dedicated sections for timely information, and links to social networking media – all making key information more accessible to students, policy makers and news media.
as a searchable entity. Enhancements in 2010 added social networking capacity through an ACICS presence on Twitter. Members are encouraged to follow ACICS on Twitter to keep abreast of current events. ACICS applied a search engine optimization tool to monitor web usage patterns and determine which sections required more attention.
Media Outreach
When accomplished with appropriate rigor and diligence accreditation is typically a mundane non-contro“News and Alerts� provides versial art and science, generating postings on current affairs, such little scrutiny or interest outside of as ACICS responses to legislative the higher education community. events as well as positive news about member institutions. Integration with When the practices and performance of career colleges and schools are the database allows the Web site to under critical review by parties with display the Directory of Institutions
17
18
political, news media and regulatory interests, however, the credibility of accreditors suddenly becomes a serious related topic. A primary goal of the Council’s strategic communications initiative is to educate the public about the strength and value of schools accredited by ACICS. The effort includes heightening public awareness of the broader career college sector while dispelling numerous myths and misinformation. To be effective in raising the public awareness and providing accurate information, media outreach plays a vital role.
sector reporters, including writers for Good Housekeeping Magazine, PBS Frontline Program, Pro-Publica, Wall Street Journal, Bloomberg, Chronicle of Higher Education, Inside Higher Ed, and the Washington Post. The activity created opportunities to further educate writers about the degree of scrutiny currently applied to occupational placement performance by ACICS.
Unsolicited media attention required heightened vigilance and greater responsiveness by ACICS. A healthy aspect of that attention was greater transparency of process, stronger articulation of what the During 2010, ACICS focus on agency does to assure quality, and media relations resulted in suchow it accomplishes its review of cessfully placing an op-ed piece on institutional integrity. The need to be proposed Department of Education regulations in the Chronicle of Higher more pro-active in telling the story of Education. ACICS also conducted di- ACICS, its member institutions and rect outreach to all trade and general the students they serve was reinforced and formalized in 2010. Reassignment reporters covering the Committee hearings on Capitol Hill sources and expertise to achieve that intensity of communications were and Department of Education pubgarnered, enlisted and deployed. They lic forums on gainful employment become an integral part of ACICS’ regulations. The outreach resulted in enhanced strategic relationships with institutional support infrastructure going into 2011.
Financial Statements and Independent Auditor’s Report June 30, 2010
INDEPENDENT AUDITOR’S REPORT
20 Board of Directors Accrediting Council for Independent Colleges and Schools
We have audited the accompanying balance sheet of the Accrediting Council for Independent Colleges and Schools (ACICS) as of June 30, 2010, and the related statements of activities and changes in net assets and cash flows for the year then ended. These financial statements are the responsibility of ACICS’ management. Our responsibility is to express an opinion on these financial statements based on our audit. The prior year summarized comparative balance sheet has been derived from ACICS’ 2009 balance sheet and, in our report dated December 1, 2009, we expressed an unqualified opinion on those financial statements. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the June 30, 2010 financial statements referred to above present fairly, in all material respects, the financial position of the Accrediting Council for Independent Colleges and Schools as of June 30, 2010, and the change in its net assets and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.
STOKES & COMPANY COMPANY, P P.C. C Washington, D.C.
November 9, 2010
ACCREDITING COUNCIL FOR INDEPENDENT COLLEGES AND SCHOOLS Balance Sheet June 30, 2010
With comparative totals for June 30, 2009 2010
2009
ASSETS CURRENT ASSETS Cash and cash equivalents
$ 879,602
$ 61,972
Accounts receivable, net
921,834
1,351,179
Prepaid expenses
117,216
120,728
1,918,652
1,533,879
INVESTMENTS
9,171,169
7,981,136
PROPERTY AND EQUIPMENT, net
2,534,471
2,850,812
11,273
11,273
$ 13,635,565
$ 12,377,100
$ 735,496
$ 868,490
Salaries
129, 288
113,144
Vacation
135, 042
104,763
235,783
186,333
13,500 82,573
11,628
235,685
309,013
1,567,367
1,593,371
Accrued rent, non-current portion
175,589
292,858 145,376
Total long term liabilities
175,589
438,234
1,742,956
2,031,605
11,892,609
10,345,495
$ 13,635,565
$ 12,377,100
Total current assets
OTHER ASSETS Deposits Total assets
LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts payable Accrued expenses
Pension Other accrued expenses Deferred revenue Note payable, current portion Total current liabilities LONG TERM LIABILITIES Note payable, non-current portion
Total liabilities NET ASSETS Unrestricted Total liabilities and net assets
The accompanying notes are an integral part of this financial statement.
21
ACCREDITING COUNCIL FOR INDEPENDENT COLLEGES AND SCHOOLS Statement of Activities and Changes in Net Assets Year Ended June 30, 2010
SUPPORT AND REVENUE
22
Sustaining fees Accreditation visits User fees Workshop registration fees Investment income Other revenue Total support and revenue
$ 3,889,698 2,899,446 2,999,093 358,500 744,398 39,736 10,930,871
EXPENSES Program services Accreditation expense Education
6,689,979 170,162
Supporting services Management and general
2,523,616
Total expenses
9,383,757
Change in net assets
1,547,114
NET ASSETS at beginning of year NET ASSETS at end of year
The accompanying notes are an integral part of this financial statement.
10,345,495
$ 11,892,609
ACCREDITING COUNCIL FOR INDEPENDENT COLLEGES AND SCHOOLS Statement of Cash Flows Year Ended June 30, 2010
CASH FLOWS FROM OPERATING ACTIVITIES Fees received Other revenue received Investment income received Payments to vendors and suppliers NET CASH PROVIDED BY OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES Purchases of property and equipment Proceeds from sale of property and equipment Purchases of investments Proceeds from sale of investments NET CASH USED BY INVESTING ACTIVITIES
$ 10,658,655 39,736 318,681 (8,646,230) 2,370,842
(422,710) (5,779,941) 5,015,625 (1,187,026)
CASH FLOWS FROM FINANCING ACTIVITIES Payments on note payable NET INCREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS at beginning of year CASH AND CASH EQUIVALENTS at end of year
(366,186) 817,630 61,972 $ 879,602
RECONCILIATION OF CHANGE IN NET ASSETS TO NET CASH PROVIDED BY OPERATING ACTIVITIES Change in net assets Adjustments Net unrealized and realized gains/losses Depreciation (Increase) decrease in assets Accounts receivable Prepaid expenses Increase (decrease) in liabilities Accounts payable Accrued expenses Salaries Vacation Pension Other accrued expenses Deferred revenue Accrued rent NET CASH PROVIDED BY OPERATING ACTIVITIES
$ 1,547,114 (425,717) 739,051 429,345 3,512 (132,994) 16,144 30,279 49,450 1,872 82,573 30,213 $ 2,370,842
The accompanying notes are an integral part of this financial statement.
23
ACCREDITING COUNCIL FOR INDEPENDENT COLLEGES AND SCHOOLS Notes to Financial Statements June 30, 2010
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation
24
Financial statement presentation follows accounting principles generally accepted in the United States of America in relation to net asset classification. The organization is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. There are no temporarily or permanently restricted net assets at June 30, 2010. Cash and cash equivalents ACICS considers all short-term, highly liquid investments with initial maturities of three months or less to be cash equivalents. Since all such cash equivalents are contained in its investment portfolio and are not used in current operations, they are reported as investments. Investments ACICS invests in a professionally managed portfolio. All investments are carried at fair value. Such investments are exposed to various risks such as market and credit. Due to the level of risk associated with such investments, and the level of uncertainty related to changes in the value of such investments, it is at least reasonably possible that changes in risk in the near term could materially affect investment balances and the amounts reported in the financial statements. Realized and unrealized gains and losses are reported as investment income in the statement of activities and changes in net assets. Property and equipment Property and equipment are recorded at cost. All acquisitions in excess of $1,000 are capitalized. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets. Artwork is not considered a collection and is a non-depreciable asset. Property and equipment are reviewed for impairment whenever changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The cost of property and equipment retired or disposed of is removed from the accounts along with the related accumulated depreciation, and any gain or loss is reflected in income.
Revenue recognition Sustaining fees are recognized in the year to which they apply. Sustaining fees received in advance are recorded as deferred revenue and are recognized in subsequent periods when they are earned. User fees are charged to cover the administrative costs of processing forms and are recognized when the forms have been processed. Accreditation visit deposits received prior to the on-site visits are recorded as a current liability until the on-site visit has been completed. ACICS utilizes fixed fee and geographical discount schedules to determine visit billings.
ACCREDITlNG COUNCIL FOR INDEPENDENT COLLEGES AND SCHOOLS Notes to Financial Statements (continued) June 30, 2010
SUMMARY OF SIGNIFICANT ACCOUNTING POLIClES (continued) Revenue recognition (continued) Accounts receivable includes program related revenue that has not been received as of June 30, 2010. No interest is accrued on receivables. Accounts receivable are stated at unpaid balances, less an allowance for doubtful accounts. At June 30, 2010, the allowance for doubtful accounts amounted to $58,789. ACICS provides for losses on accounts receivable using the allowance method. The allowance is based on experience. Receivables are considered impaired if full principal payments are not received in accordance with the contractual terms. It is ACICS’ policy to charge off uncollectible accounts receivable when management determines the receivable will not be collected. Substantially all receivables are derived from institutions that ACICS accredits. All receivables to these institutions are made on an unsecured basis. Historically, ACICS has not incurred significant credit related losses. Functional allocation of expenses The costs of providing programs and other activities have been summarized on a functional basis in the statement of activities and changes in net assets. Accordingly, certain costs have been allocated among the programs and supporting services benefited. Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Fair value measurement Accounting principles generally accepted in the United States of America provide a common definition of fair value, establish a framework for measure of fair value and expand disclosures about fair value measurements, but do not require any new fair value measurements. All assets and liabilities required to be measured at fair value by these accounting principles have been assessed with the following three-tier hierarchy of inputs: Level 1 - quoted prices in active markets for identical instruments Level 2 - other significant observable inputs Level 3 - significant unobservable inputs All assets and liabilities are considered Level 1. Financial information as of June 30, 2009 The financial information as of June 30, 2009 is presented for balance sheet comparative purposes only and is not intended to represent complete financial statement presentation. Certain accounts in the prior financial statements have reclassified for comparative purposes to conform to the presentation in the current period. Advertising costs ACICS expenses advertising costs as they are incurred.
25
ACCREDITING COUNCIL FOR INDEPENDENT COLLEGES AND SCHOOLS Notes to Financial Statements (continued) June 30, 2010
ORGANIZATION AND TAX STATUS
26
The Accrediting Council for Independent Colleges and Schools (ACICS) was founded in 1912 to establish and advance the quality of education of independent, non-public career schools, career institutions, and colleges. ACICS accomplishes these objectives by performing the accreditation function for its members. ACICS is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code as an organization that is not a private foundation. ACICS is, however, subject to income tax on any net profits generated by unrelated business activities as defined under the tax laws. To date, ACICS has not engaged in such activities. Accounting principles generally accepted in the United States of America require that uncertain tax positions be evaluated and the potential impact of unfavorable outcome of a tax authority’s assessment of such uncertain tax position be reflected in the financial statements. From time to time, management must assess the need to accrue or disclose a possible loss contingency for proposed adjustments from various federal and state tax authorities who may audit the organization in the normal course of business. ACICS has evaluated its tax reporting and has not reflected any contingent liability for any such potential assessment.
CONCENTRATION OF CREDIT RISK ACICS maintains its cash balances at one financial institution in the Washington, D.C. area. The balances are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000. At June 30, 2010, the uninsured balance for all cash accounts was $629,202. The Association has never experienced a loss on its cash deposits. ACICS maintains its investments at one financial institution in the Washington, D.C. area. The cash equivalents and certificates of deposit held at this institution are insured by the FDIC up to $250,000. At June 30, 2010, there was no uninsured balance for these cash equivalents and certificates of deposit. All other investments held in this institution are insured by the Securities Investor Protection Corporation (SIPC) for up to $500,000. At June 30, 2010, the uninsured balance for these investments was $8,603,348.
PROPERTY AND EQUIPMENT Property and equipment as of June 30, 2010 consists of the following: Furniture and fixtures Leasehold improvements Artwork Less accumulated depreciation and amortization
$3,603,657 679,088 4,006 4,286,751 (1,752,280) $2,534,471
Depreciation and amortization expense was $739,051 for the year ended June 30, 2010.
ACCREDITING COUNCIL FOR INDEPENDENT COLLEGES AND SCHOOLS Notes to Financial Statements (continued) June 30, 2010
INVESTMENTS The fair value of investments as of June 30, 2010 is presented below, along with a summary of investment income earned on investments and cash and cash equivalents for the year then ended. Common stock Cash equivalents Corporate bond funds Mutual funds Commodities
$2,354,837 67,821 4,960,898 1,688,250 99,363 $9,171,169
Investment income: Interest and dividends Realized gains/(losses) Unrealized gains/(losses)
$ 318,681 (234,016) 659,733 $ 744.398
COMMITMENTS AND CONTINGENCIES Operating leases ACICS leases office space in Washington, D.C., which has a term that expires September 30, 2017. Minimum monthly rent is currently $53,200. The total of all rental payments due under the lease are being recognized on a straight-line basis in the statement of activities and changes in net assets. Accordingly, there is a liability recorded for accrued rent equal to the difference between the rent expense and the actual cash payments required by the lease. ACICS also leases equipment under operating leases. The copiers have leases that expire August 15, 2010. The monthly lease payments are $2,974 and $1,899. The postage machine lease expires November 21, 2011. This lease is paid in quarterly payments of $3,864. The following is a schedule of future minimum lease payments as of June 30, 2010:
2011 2012 2013 2014 2015 and later
$ 668,287 668,674 674,133 687,599 2,329,843 $ 5,028,536
The total expense incurred under all operating leases during the year ended June 30, 2010 was $746,167.
27
ACCREDITING COUNCIL FOR INDEPENDENT COLLEGES AND SCHOOLS Notes to Financial Statements (continued) June 30, 2010
COMMITMENTS AND CONTINGENCIES (continued) Contractual
28
ACICS has contracted various consultants and insurance providers. ACICS is obligated to pay fees for these relationships. ACICS has an employment contract with its executive director. Should the executive director be dismissed, ACICS may be subject to severance payments.
Note Payable ACICS has a 4.9% interest note with its investment firm. The note is payable in monthly installments of $29,958, and is secured by ACICS’ investments. All future debt maturities are considered short-term.
PENSION PLAN ACICS has a defined contribution pension plan, as regulated by the Internal Revenue Service Code 403(b). Employees become eligible after one year of service, and become 25% vested for every year of employment. Contributions to the plan are discretionary and ACICS contributed 10% of eligible employees’ salaries. $235,783 was contributed for the year ended June 30, 2010.
ACCREDITATION AUTHORITY The Secretary of the United States Department of Education has extended the recognition of ACICS as an accrediting body through December 2011. ACICS must reaffirm this authority every five years. Management believes it is highly probably that ACICS will continue to be recognized as an accrediting body for an indefinite period.
SUBSEQUENT EVENTS Subsequent events have been evaluated through November 9, 2010.
Other Financial Information
INDEPENDENT AUDITOR’S REPORT ON OTHER FINANCIAL INFORMATION
30
Board of Directors Accrediting Council for Independent Colleges and Schools Our report on our audit of the basic financial statements of the Accrediting Council for Independent Colleges and Schools for year ended June 30, 2010 appears on page 3. We conducted our audit for the purpose of forming an opinion on the basic financial statements taken as a whole. The schedule of functional expenses on page 14 is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects to the basic financial statements taken as a whole.
STOKES & COMPANY, P.C. Washington, D.C. November 9, 2010
Supporting Services
Program Services Accreditation Expense Salaries and benefits Travel and meals Advertising Computers
Management and General
Education
Total
$ 1,957,762
$ 81,587
$ 1,185,427
$ 3,224,776
2,657,953
2,134
82,215
2,742,302
1,658
69
1,004
2,731
41,707
1,738
25,253
68,698
448,678
18,698
271,675
739,051
Dues and subscriptions
2,998
125
1,816
4,939
Equipment rentals and maintenance
36,444
1,519
22,067
60,030
Insurance
21,859
911
13,236
36,006
Interest and fees
92,854
3,870
56,222
152,946
Depreciation
Legal and accounting Meetings Miscellaneous Occupancy Office supplies Payroll taxes Printing and postage
47,115
1,963
28,529
77,607
226,674
9,446
137,252
373,372
30,924
1,289
18,725
50,938
424,394
17,686
256,971
699,051
21,534
897
13,039
35,470
112,922
4,706
68,374
186,002
11,236
468
6,804
18,508
408,961
17,043
247,627
673,631
Training
23,882
995
14,461
39,338
Utilities
66,548
2,773
40,296
109,617
Workshops
53,876
2,245
32,623
88,744
$ 6,689,979
$ 170, 162
$ 2,523,616
$ 9,383,757
Professional fees
The accompanying auditor’s report on other financial inform3ation should be read with this statement.
31
32
ACICS Directory of Accredited Institutions
34
ALABAMA
CALIFORNIA
Brown Mackie College, Birmingham ITT Technical Institute, Bessemer ITT Technical Institute, Madison ITT Technical Institute, Mobile Prince Institute of Professional Studies, Montgomery Tri-State Institute, Birmingham Virginia College, Birmingham Virginia College, Huntsville Virginia College, Mobile Virginia College, Montgomery
Academy of Couture Art, West Hollywood American University of Health Sciences, Signal Hill Anthem College, Sacramento Art Institute of California-Los Angeles, Santa Monica Art Institute of California Hollywood, North Hollywood Art Institute of California-Orange County, Santa Ana Art Institute of California, Sacramento Art Institute of California, San Francisco Art Institute of California-Sunnyvale, Sunnyvale Bergin University of Canine Studies, Santa Rosa Brooks Institute, Santa Barbara Brooks Institute, Ventura Bryan College, Los Angeles California International Business University, San Diego California Miramar University, San Diego California University of Management and Sciences, Anaheim Cambridge Junior College Woodland, Woodland Cambridge Junior College, Yuba City Charter College - Oxnard, Oxnard Coleman College, San Marcos Coleman University, San Diego Design Institute of San Diego, San Diego Empire College, Santa Rosa Everest College, Ontario Everest College, San Bernardino Everest College, Santa Ana Fashion Careers College, San Diego Golden State College of Court Reporting & Captioning, Dublin Golf Academy of America, Carlsbad International Academy of Design and Technology, Sacramento IPPT Career School, North Hollywood
ALASKA Charter College - Mat-Su, Wasilla Charter College, Anchorage
ARIZONA Anthem College, Phoenix Art Institute of Phoenix, Phoenix Art Institute of Tucson, Tucson Brookline College, Phoenix Brookline College, Tempe Brookline College, Tucson Brown Mackie College, Phoenix Brown Mackie College, Tucson The Bryman School of Arizona, Phoenix Carrington College, Mesa Carrington College, Phoenix Carrington College, Phoenix Carrington College, Phoenix Carrington College, Tucson Collins College, Phoenix Golf Academy of America, Chandler ITT Technical Institute, Phoenix ITT Technical Institute, Phoenix ITT Technical Institute, Tempe ITT Technical Institute, Tucson Lamson College, Tempe Sanford-Brown College, Phoenix Tucson College, Tucson
ARKANSAS Bryan College, Rogers ITT Technical Institute, Little Rock
ITT Technical Institute, Clovis ITT Technical Institute, Concord ITT Technical Institute, Corona ITT Technical Institute, Culver City ITT Technical Institute, Lathrop ITT Technical Institute, Oakland ITT Technical Institute, Orange ITT Technical Institute, Oxnard ITT Technical Institute, Rancho Cordova ITT Technical Institute, San Bernardino ITT Technical Institute, San Diego ITT Technical Institute, San Dimas ITT Technical Institute, Sylmar ITT Technical Institute, Torrance ITT Technical Institute, West Covina Kaplan College, Bakersfield Kaplan College, Panorama City Kaplan College, Sacramento Kensington College, Santa Ana LA College International, Los Angeles Laurus College, San Luis Obispo Le Cordon Bleu College of Culinary Arts, Hollywood Le Cordon Bleu College of Culinary Arts, Pasadena Le Cordon Bleu College of Culinary Arts, Sacramento Learnet Academy, Inc., Los Angeles Lincoln University, Oakland Newschool of Architecture & Design, San Diego Northwestern Polytechnic University, Fremont Pacific States University, Los Angeles Premiere Career College, Irwindale Professional Golfers Career College, Temecula Sage College, Moreno Valley Sage College, San Diego Santa Barbara Business College Online, Ventura Santa Barbara Business College, Bakersfield Santa Barbara Business College, Palm Desert
Santa Barbara Business College, Santa Barbara Santa Barbara Business College, Santa Maria Santa Barbara Business College, Ventura Sierra Valley College of Court Reporting, Fresno Silicon Valley University, San Jose South Coast College, Orange Southern States University, Newport Beach Southern States University, San Diego University of Antelope Valley, Lancaster West Coast University, Anaheim West Coast University, North Hollywood West Coast University, Ontario Westwood College, Los Angeles Westwood College-South Bay, Torrance
American Institute, West Hartford Branford Hall Career Institute, Branford Branford Hall Career Institute, Southington Branford Hall Career Institute, Windsor Butler Business School, Bridgeport Connecticut Training Center, East Hartford Ridley-Lowell Business & Technical Inst., New London Ridley-Lowell Business & Technical Institute, Danbury Sanford-Brown College, Farmington Sawyer School, Hamden Sawyer School, Hartford Stone Academy, East Hartford Stone Academy, Hamden Stone Academy, Waterbury
COLORADO
DISTRICT OF COLUMBIA
Anthem College, Aurora Colorado Heights University, Denver Denver Academy of Court Reporting, Westminster Ecotech Institute, Aurora Everest College, Aurora Everest College, Colorado Springs Everest College, Thornton Institute of Business & Medical Careers, Fort Collins Institute of Business & Medical Careers-Greeley, Greeley Institute of Business and Medical Career, Longmont ITT Technical Institute, Aurora ITT Technical Institute, Thornton Redstone College, Broomfield Remington College-Colorado Springs, Colorado Springs Westwood College-Online, Broomfield
Radians College, Washington
CONNECTICUT
FLORIDA American Institute College of Health Professions, Celebration Angley College - Sanford, Sanford Angley College, Deland Anthem College, Orlando Art Institute of Fort Lauderdale, Fort Lauderdale Brown Mackie College - Miami, Miami City College, Casselberry City College, Fort Lauderdale City College, Gainesville City College, Miami College of Business & Technology, Cutler Bay College of Business & Technology, Hialeah College of Business & Technology, Miami College of Business & Technology, Miami Dave School, Orlando
Digital Media Arts College, Boca Raton Everest Institute - Kendall, Miami Everest Institute, Fort Lauderdale Everest Institute, Hialeah Everest Institute, Miami Everest University - Brandon, Tampa Everest University, Jacksonville Everest University, Lakeland Everest University, Melbourne Everest University - North Orlando, Orlando Everest University, Orange Park Everest University, Pompano Beach Everest University - Pinellas, Largo Everest University - South Orlando, Orlando Everest University, Tampa Everest University Online, Tampa FastTrain of Clearwater, Clearwater FastTrain of Ft. Lauderdale, Plantation FastTrain of Jacksonville, Jacksonville FastTrain of Kendall, Miami FastTrain of Miami, Miami FastTrain of Pembroke Pines, Pembroke Pines FastTrain of Tampa, Tampa Florida Career College, Boynton Beach Florida Career College, Hialeah Florida Career College, Jacksonville Florida Career College, Margate Florida Career College, Miami Florida Career College, Pembroke Pines Florida Career College, Riverview Florida Career College, West Palm Beach Florida Career College, Lauderdale Lakes Florida Technical College, Deland Florida Technical College, Lakeland Florida Technical College, Orlando Fortis College, Orange Park Fortis College, Tampa Fortis Institute, Jacksonville Golf Academy of America, Altamonte Springs
35
36
International Academy of Design and Technology - Online, Tampa International Academy of Design and Technology, Orlando International Academy of Design and Technology, Tampa ITT Technical Institute, Fort Lauderdale ITT Technical Institute, Fort Myers ITT Technical Institute, Jacksonville ITT Technical Institute, Lake Mary ITT Technical Institute, Miami ITT Technical Institute, Orlando ITT Technical Institute, St. Petersburg ITT Technical Institute, Tallahassee ITT Technical Institute, Tampa ITT Technical Institute, University Park Jones College, Jacksonville Jones College, Jacksonville Jones College, Miami Jose Maria Vargas University, Pembroke Pines Kaplan College, Jacksonville Kaplan College, Pembroke Pines Key College, Dania Beach Le Cordon Bleu College of Culinary Arts, Orlando Lincoln College of Technology, West Palm Beach Millennia Atlantic University, Miami Professional Golfers Career College Orlando, Winter Garden Professional Training Centers, Miami Sanford-Brown Institute, Fort Lauderdale Sanford-Brown Institute, Jacksonville Sanford-Brown Institute, Orlando Sanford-Brown Institute, Tampa Schiller International University, Largo Southern Career College, Jacksonville Southern Technical College, Auburndale Southern Technical College, Mount Dora Southern Technical College, Brandon Southern Technical College, Orlando
Southern Technical College, Sanford Southwest Florida College, Port Charlotte Southwest Florida College, Fort Myers Southwest Florida College, Tampa Stenotype Institute of Jacksonville, Jacksonville Stenotype Institute of Jacksonville, Orlando Virginia College, Jacksonville Virginia College, Pensacola
GEORGIA Anthem College, Atlanta Brown Mackie College, Atlanta Gwinnett College, Lilburn ITT Technical Institute, College Park ITT Technical Institute, Duluth ITT Technical Institute, Kennesaw Le Cordon Bleu College of Culinary Arts, Tucker Lincoln College of Technology, Marietta McCann School of Business & Technology -dba- Miller-Motte Te, Macon Miller-Motte Technical College, Augusta Miller-Motte Technical College, Columbus Sanford-Brown College, Atlanta Virginia College, Augusta Virginia College, Savannah Westwood College Atlanta Northlake, Atlanta Westwood College-Atlanta Midtown, Atlanta
IDAHO Broadview University - Boise, Meridian Brown Mackie College, Boise Carrington College, Boise Guardian College, Meridian ITT Technical Institute, Boise
ILLINOIS College of Office Technology, Chicago Everest College, Merrionette Park Gem City College, Quincy International Academy of Design and Technology, Chicago International Academy of Design and Technology, Schaumburg ITT Technical Institute, Mount Prospect ITT Technical Institute, Oak Brook ITT Technical Institute, Orland Park National Latino Education Institute, Chicago Rockford Career College, Rockford Sanford-Brown College, Collinsville Sanford-Brown College, Hillside Sanford-Brown College, Skokie Sanford-Brown College, Tinley Park SOLEX College, Wheeling Taylor Business Institute, Chicago Westwood College Chicago Loop, Chicago Westwood College DuPage, Woodridge Westwood College O’Hare Airport, Chicago Westwood College River Oaks, Calumet City
INDIANA Art Institute of Indianapolis, Indianapolis Brown Mackie College, Fort Wayne Brown Mackie College, Indianapolis Brown Mackie College, Merrillville Brown Mackie College, Michigan City Brown Mackie College, South Bend College of Court Reporting, Hobart Harrison College, Anderson Harrison College, Columbus Harrison College, Elkhart Harrison College, Evansville Harrison College, Fort Wayne Harrison College, Indianapolis Harrison College, Indianapolis Harrison College, Indianapolis
Harrison College, Lafayette Harrison College, Marion Harrison College, Muncie Harrison College, Terre Haute International Business College, Fort Wayne International Business College, Indianapolis ITT Technical Institute, Fort Wayne ITT Technical Institute, Indianapolis ITT Technical Institute, Merrillville ITT Technical Institute, Newburgh ITT Technical Institute, South Bend Kaplan College, Hammond Kaplan College, Merrillville MedTech College, Fort Wayne MedTech College, Greenwood MedTech College, Indianapolis National College, Fort Wayne National College, Indianapolis National College, South Bend Sanford-Brown College, Indianapolis
Daymar College, Madisonville Daymar College, Owensboro Daymar College, Owensboro Daymar College, Paducah Daymar College, Scottsville ITT Technical Institute, Lexington ITT Technical Institute, Louisville Lincoln College of Technology, Florence MedTech College-Lexington, Lexington National College, Danville National College, Florence National College, Lexington National College, Louisville National College, Pikeville National College, Richmond Spencerian College, Lexington Spencerian College, Louisville Sullivan College of Technology and Design, Louisville
LOUISIANA IOWA Brown Mackie College - Quad Cities, Bettendorf ITT Technical Institute, Cedar Rapids ITT Technical Institute, Clive
KANSAS The Art Institutes International Kansas City, Lenexa Bryan College, Topeka ITT Technical Institute, Wichita Pinnacle Career Institute, Lawrence Wright Career College, Overland Park
American Commercial College, Shreveport American School of Business, Shreveport Camelot College, Baton Rouge Delta School of Business & Technology, Lake Charles ITT Technical Institute, Baton Rouge ITT Technical Institute, St. Rose Virginia College, Baton Rouge
MAINE Beal College, Bangor
MARYLAND KENTUCKY Beckfield College, Florence Brown Mackie College, Hopkinsville Brown Mackie College, Louisville Brown Mackie College Northern Kentucky, Ft. Mitchell Daymar College, Bellevue Daymar College, Bowling Green Daymar College, Louisville Daymar College, Louisville
Everest Institute, Silver Spring Fortis College, Landover ITT Technical Institute, Owings Mills Sanford-Brown Institute, Landover
MASSACHUSETTS Branford Hall Career Institute, Springfield Gibbs College, Boston
ITT Technical Institute, Norwood ITT Technical Institute, Wilmington Lincoln Technical Institute, Brockton Lincoln Technical Institute, Lowell Lincoln Technical Institute, Somerville Mildred Elley, Pittsfield Salter College, Chicopee Salter College: A Private Two-Year College, LLC, West Boylston Salter School, Fall River Salter School, Malden Salter School, Tewksbury
MICHIGAN Academy of Court Reporting, Clawson Detroit Business Institute-Downriver, Riverview Detroit Business Institute, Southfield Dorsey School of Business, Farmington Hills Dorsey School of Business, Madison Heights Dorsey School of Business, Roseville Dorsey School of Business, Saginaw Dorsey School of Business, Southgate Dorsey School of Business, Waterford/ Pontiac Dorsey School of Business, Wayne International Academy of Design and Technology, Troy ITT Technical Institute, Canton ITT Technical Institute, Dearborn ITT Technical Institute, Swartz Creek ITT Technical Institute, Troy ITT Technical Institute, Wyoming Kaplan Career Institute - Dearborn, Detroit Michigan Jewish Institute - The Shul, West Bloomfield Sanford-Brown College, Dearborn Sanford-Brown College, Grand Rapids Stautzenberger Institute, Allen Park
37
MINNESOTA
38
Academy College, Bloomington Anthem College, St. Louis Park Art Institutes International Minnesota, Minneapolis Duluth Business University, Duluth Globe University, Minneapolis Globe University, Woodbury ITT Technical Institute, Brooklyn Center ITT Technical Institute, Eden Prairie Le Cordon Bleu College of Culinary Arts, Mendota Heights Minneapolis Business College, Roseville Minnesota School of Business, Blaine Minnesota School of Business, Elk River Minnesota School of Business, Lakeville Minnesota School of Business, Brooklyn Center Minnesota School of Business, Moorhead Minnesota School of Business, Plymouth Minnesota School of Business, Richfield Minnesota School of Business, Rochester Minnesota School of Business, Shakopee Minnesota School of Business, Waite Park
MISSISSIPPI Healthcare Institute of Jackson, Jackson ITT Technical Institute, Madison Virginia College, Biloxi Virginia College, Jackson
MISSOURI Anthem College, Kansas City Bolivar Technical College, Bolivar Brown Mackie College - St. Louis, Fenton Bryan College, Columbia
Bryan College, Springfield Everest College, Earth City Everest College, Springfield Hickey College, St. Louis ITT Technical Institute, Arnold ITT Technical Institute, Earth City ITT Technical Institute, Kansas City ITT Technical Institute, Springfield Le Cordon Bleu College of Culinary Arts, Saint Peters Metro Business College, Arnold Metro Business College, Cape Girardeau Metro Business College, Jefferson City Metro Business College, Rolla Sanford-Brown College, Fenton Sanford-Brown College, Hazelwood Sanford-Brown College, Saint Peters Stevens Institute of Business and Arts, Saint Louis Texas County Technical College, Houston
NEBRASKA ITT Technical Institute, Omaha
NEVADA Anthem Institute, Las Vegas Art Institute of Las Vegas, Henderson Carrington College, Las Vegas Carrington College, Reno Euphoria Institute of Beauty Arts & Sciences, Las Vegas Euphoria Institute of Beauty Arts & Sciences - Summerlin, Las Vegas Euphoria Institute of Beauty Arts & Sciences, Henderson Everest College, Henderson International Academy of Design and Technology- Las Vegas, Henderson ITT Technical Institute, Henderson ITT Technical Institute, North Las Vegas Morrison University, Reno
NEW HAMPSHIRE Lebanon College, Lebanon Salter School of Nursing & Allied Health, Manchester
NEW JERSEY American Institute, Clifton Anthem Institute, Cherry Hill Best Care Training Institute, East Orange Dover Business College, Clifton Dover Business College, Dover Dover Business College, Newark Drake College of Business, Elizabeth Drake College of Business, Newark Eastwick College, Ramsey Harris School of Business, Cherry Hill Harris School of Business, Linwood Harris School of Business, Trenton HoHokus-Hackensack School of Business and Medical Sciences, Hackensack Lincoln Technical Institute, Edison Lincoln Technical Institute, Moorestown Lincoln Technical Institute, Paramus Omega Institute, Pennsauken PC AGE Career Institute, Edison PC AGE Career Institute, Jersey City Sanford-Brown Institute, Iselin The School of Court Reporting, LLC, Marlton StenoTech Career Institute, Fairfield StenoTech Career Institute, Piscataway
NEW MEXICO Anamarc College, Santa Teresa Brookline College, Albuquerque Brown Mackie College, Albuquerque Carrington College, Albuquerque ITT Technical Institute, Albuquerque
NEW YORK Art Institute of New York City, New York ASA Institute of Business & Computer Technology, Brooklyn Branford Hall Career Institute, Albany Branford Hall Career Institute, Bohemia Career Institute of Health and Technology, Brooklyn Career Institute of Health and Technology, Garden City Cheryl Fell’s School of Business, Niagara Falls Cope Institute, Brooklyn EDP School of Computer Programming, Brooklyn Elmira Business Institute, Elmira Elmira Business Institute, Vestal Everest Institute, Rochester Global Business Institute, Far Rockaway Global Business Institute, New York Hunter Business School, Levittown Hunter Business School, Medford ITT Technical Institute, Albany ITT Technical Institute, Getzville ITT Technical Institute, Liverpool Long Island Business Institute, Commack Long Island Business Institute, Flushing Manhattan School of Computer Technology, Brooklyn Mildred Elley, Albany New York Institute of English and Business, New York New York Paralegal School, New York Olean Business Institute, Olean Professional Business College, New York Ridley-Lowell Business & Technical Inst, Binghamton Ridley-Lowell Business & Technical Institute, Poughkeepsie Sanford-Brown Institute, Garden City
Sanford-Brown Institute, Melville Sanford-Brown Institute, New York Sanford-Brown Institute, White Plains Spanish-American Institute, New York
NORTH CAROLINA Art Institute of Charlotte, Charlotte Art Institute of Raleigh-Durham, Durham Brookstone College of Business, Charlotte Brookstone College of Business, Greensboro ITT Technical Institute, Cary ITT Technical Institute, Charlotte ITT Technical Institute, Charlotte ITT Technical Institute, High Point King’s College, Charlotte Living Arts Institute @ School of Communication Arts, Winston Salem Miller-Motte College, Cary Miller-Motte College, Fayetteville Miller-Motte College, Greenville Miller-Motte College, Jacksonville Miller-Motte College, Raleigh Miller-Motte College, Wilmington School of Communication Arts dba Living Arts College, Raleigh South College, Asheville
OHIO Academy of Court Reporting and Technology, Cleveland ATS Institute of Technology, Highland Heights Beckfield College, Springdale Bradford School, Columbus Brown Mackie College, Akron Brown Mackie College, Cincinnati Brown Mackie College, Findlay Brown Mackie College - North Canton, Canton Daymar College, Chillicothe Daymar College, Jackson
Daymar College, Lancaster Daymar College, New Boston Fortis College, Ravenna Gallipolis Career College, Gallipolis Harrison College, Grove City Hondros College, Fairborn Hondros College, West Chester Hondros College, Westerville ITT Technical Institute, Akron ITT Technical Institute, Columbus ITT Technical Institute, Dayton ITT Technical Institute, Hilliard ITT Technical Institute, Maumee ITT Technical Institute, Norwood ITT Technical Institute, Strongsville ITT Technical Institute, Warrensville Heights ITT Technical Institute, Youngstown Miami-Jacobs Career College, Akron Miami-Jacobs Career College, Columbus Miami-Jacobs Career College, Dayton Miami-Jacobs Career College, Sharonville Miami-Jacobs Career College, Springboro Miami-Jacobs Career College, Troy National College, Cincinnati National College, Columbus National College, Kettering National College, Stow National College, Willoughby Hills National College, Youngstown Ohio Business College, Columbus Ohio Business College, Sandusky Ohio Business College, Sheffield Village Ohio Valley College of Technology, East Liverpool Sanford-Brown College, Middleburg Heights Southwestern College, Cincinnati Southwestern College, Cincinnati Southwestern College, Dayton Southwestern College, Franklin Southwestern College, Toledo Stautzenberger College, Brecksville Stautzenberger College, Maumee Trumbull Business College, Warren
39
OKLAHOMA
40
Brown Mackie College, Tulsa Career Point College, Tulsa Clary Sage College, Tulsa Community Care College, Tulsa ITT Technical Institute, Oklahoma City ITT Technical Institute, Tulsa Oklahoma Technical College, Tulsa Wright Career College, Oklahoma City Wright Career College, Tulsa
OREGON Carrington College, Portland Everest College - Tigard, Tigard Everest College, Portland ITT Technical Institute, Portland Le Cordon Bleu College of Culinary Arts, Portland Oregon Culinary Institute, Portland Pioneer Pacific College - Eugene Branch, Springfield Pioneer Pacific College, Wilsonville Sanford-Brown College, Portland Sumner College, Portland
PENNSYLVANIA Academy of Court Reporting & Technology, Pittsburgh Anthem Institute, Springfield Art Institute of Philadelphia, Philadelphia The Art Institute of York Pennsylvania, York Bradford School, Pittsburgh Cambria-Rowe Business College, Indiana Cambria-Rowe Business College, Johnstown Consolidated School of Business, Lancaster Consolidated School of Business, York Douglas Education Center, Monessen DuBois Business College, DuBois DuBois Business College, Huntingdon DuBois Business College, Oil City
Education and Technology Institute, Greensburg Erie Business Center South, New Castle Erie Business Center, Erie Everest Institute, Pittsburgh Harris School of Business, Upper Darby ITT Technical Institute, Bensalem ITT Technical Institute, Dunmore ITT Technical Institute, Harrisburg ITT Technical Institute, King of Prussia ITT Technical Institute, Pittsburgh ITT Technical Institute, Tarentum Kaplan Career Institute - ICM Campus, Pittsburgh Kaplan Career Institute, Harrisburg Lansdale School of Business, North Wales Laurel Business Institute, Uniontown Laurel Technical Institute, LLC, Sharon Lincoln Technical Institute, Philadelphia Lincoln Technical Institute, Philadelphia McCann School of Business & Technology, Carlisle McCann School of Business & Technology, Allentown McCann School of Business & Technology, Dickson City McCann School of Business & Technology, Hazle Township McCann School of Business & Technology, Pottsville McCann School of Business & Technology, Sunbury Newport Business Institute, Lower Burrell Newport Business Institute, Williamsport Pace Institute, Reading Penn Commercial Business/Technical School, Washington Pennsylvania Institute of Health and Technology, Mount Braddock Princeton Information Technology
Center, Glenside Sanford-Brown Institute, Trevose South Hills School of Business and Technology, Altoona South Hills School of Business and Technology, State College Thompson Institute, Philadelphia Tri-State Business Institute, Erie Yorktowne Business Institute, York
PUERTO RICO American Educational College, Bayamon American Educational College, Toa Alta American Educational College, Vega Alta Atlantic College, Guaynabo Colegio Tecnologico y Comercial de PR, Aguada EDIC College, Caguas Humacao Community College, Humacao Instituto de Banca y Comercio, Arecibo Instituto De Banca Y Comercio, Bayamon Instituto de Banca y Comercio, Caguas Instituto de Banca y Comercio, Cayey Instituto de Banca y Comercio, Fajardo Instituto de Banca y Comercio, Guayama Instituto de Banca y Comercio, Hato Rey Instituto De Banca Y Comercio, Humacao Instituto de Banca y Comercio, Manati Instituto de Banca y Comercio, Mayaguez Instituto de Banca y Comercio, Ponce Instituto de Banca y Comercio, San Juan John Dewey College, Arroyo John Dewey College, Bayamon John Dewey College, Carolina John Dewey College, Fajardo
John Dewey College, Hatillo John Dewey College, Juana Diaz John Dewey College, Manati John Dewey College - San Juan, Hato Rey John Dewey College, Yabucoa MBTI Business Training Institute, Santurce National University College, Arecibo National University College, Bayamon National University College, Ponce National University College, Rio Grande Trinity College of Puerto Rico, Playa De Ponce
RHODE ISLAND Lincoln Technical Institute, Lincoln Sanford-Brown Institute, Cranston Sawyer School, Pawtucket Sawyer School, Providence
SOUTH CAROLINA Brown Mackie College, Greenville Defense Academy for Credibility Assessment, Columbia Forrest Junior College, Anderson Golf Academy of America, Myrtle Beach ITT Technical Institute, Columbia ITT Technical Institute, Greenville ITT Technical Institute, Myrtle Beach ITT Technical Institute, North Charleston Miller-Motte Technical College, Charleston Miller-Motte Technical College, Conway Professional Golfers Career CollegeHilton Head, Bluffton Virginia College, Columbia Virginia College, Greenville Virginia College, North Charleston Virginia College, Spartanburg
SOUTH DAKOTA Globe University - Sioux Falls, Sioux Falls
TENNESSEE Anthem College, Memphis Anthem College, Nashville Daymar Institute, Clarksville Daymar Institute, Murfreesboro Daymar Institute, Nashville International Academy of Design and Technology, Nashville ITT Technical Institute, Chattanooga ITT Technical Institute, Cordova ITT Technical Institute, Johnson City ITT Technical Institute, Knoxville ITT Technical Institute, Nashville Miller-Motte Technical College, Chattanooga Miller-Motte Technical College, Clarksville Miller-Motte Technical College, Madison National College of Business and Technology, Bartlett National College of Business and Technology, Bristol National College of Business and Technology, Knoxville National College of Business and Technology, Madison National College of Business and Technology, Memphis National College of Business and Technology, Nashville Virginia College School of Business and Health, Chattanooga West Tennessee Business College, Jackson
TEXAS American Commercial College, Abilene American Commercial College, Lubbock American Commercial College, Odessa American Commercial College, San Angelo American Commercial College, Wichita Falls Anamarc College, El Paso
Anthem College, Irving Brown Mackie College, San Antonio Career Point College, San Antonio Court Reporting Institute of Dallas, Dallas Court Reporting Institute of Houston, Houston Everest College, Arlington Everest College, Dallas Everest College, Fort Worth Everest College, Fort Worth International Academy of Design and Technology, San Antonio International Business College, El Paso International Business College, El Paso ITT Technical Institute, Arlington ITT Technical Institute, Austin ITT Technical Institute, Desoto ITT Technical Institute, Houston ITT Technical Institute, Houston ITT Technical Institute, Richardson ITT Technical Institute, San Antonio ITT Technical Institute, Waco ITT Technical Institute, Webster Lawyer’s Assistant School of Dallas, Dallas Le Cordon Bleu College of Culinary Arts, Austin Le Cordon Bleu College of Culinary Arts, Dallas Lighthouse College, Dallas North American College, Houston Sanford-Brown College, Dallas Sanford-Brown College, Houston Sanford-Brown College, Houston Sanford-Brown College, San Antonio Texas School of Business - East, Houston Texas School of Business - Southwest, Houston Texas School of Business, Houston Texas School of Business, Friendswood Vet Tech Institute of Houston, Houston
41
Virginia College at Austin, Austin Westwood College, Dallas Westwood College, Fort Worth
UTAH
42
Art Institute of Salt Lake City, Draper Broadview University-Layton, Layton Broadview University-Orem, Orem Broadview University-Salt Lake City, Salt Lake City Broadview University-West Jordan, West Jordan Eagle Gate College, Layton Eagle Gate College, Murray Everest College, West Valley City ITT Technical Institute, Murray Neumont University, South Jordan
VIRGINIA Bon Secours Memorial College of Nursing, Richmond California University of Management and Sciences Virginia, Falls Church Everest College, McLean Everest College, Arlington Everest College, Chesapeake Everest College, Newport News Fortis College, Norfolk Fortis College, Richmond ITT Technical Institute, Chantilly ITT Technical Institute, Norfolk ITT Technical Institute, Richmond ITT Technical Institute, Salem ITT Technical Institute, Springfield Miller-Motte Technical College, Lynchburg Miller-Motte Technical College, Roanoke National College, Charlottesville National College, Danville National College, Harrisonburg National College, Lynchburg National College, Martinsville National College, Salem Sanford-Brown College, McLean Sentara College of Health Sciences, Chesapeake Stratford University, Glen Allen
Stratford University, Falls Church Stratford University, Woodbridge Virginia College, Richmond Virginia International University, Fairfax Westwood College, Annandale Westwood College, Arlington
WASHINGTON Bainbridge Graduate Institute, Bainbridge Island Carrington College, Spokane Charter College, Bellingham Charter College, Pasco Charter College, Vancouver Everest College, Seattle Everest College - Tacoma, Fife Everest College, Vancouver Everest College, Bremerton Everest College, Everett Everest College, Tacoma Everest College, Vancouver International Academy of Design and Technology, Seattle ITT Technical Institute, Everett ITT Technical Institute, Seattle ITT Technical Institute, Spokane Valley Le Cordon Bleu College of Culinary Arts, Tukwila
WEST VIRGINIA ITT Technical Institute, Huntington Mountain State College, Parkersburg National College, Princeton Valley College, Martinsburg West Virginia Business College, Nutter Fort West Virginia Business College, Wheeling West Virginia Junior College, Bridgeport West Virginia Junior College, Charleston West Virginia Junior College, Morgantown
WISCONSIN The Art Institute of Wisconsin, Milwaukee Everest College, Milwaukee Globe University - Appleton, Grand Chute Globe University, Eau Claire Globe University - Green Bay, Bellevue Globe University - La Crosse, Onalaska Globe University - Madison East, Madison Globe University, Middleton Globe University - Wausau, Rothschild ITT Technical Institute, Green Bay ITT Technical Institute, Greenfield ITT Technical Institute, Madison Kaplan College, Milwaukee Sanford-Brown College-Milwaukee, West Allis
WYOMING Institute of Business & Medical Careers, Cheyenne
INTERNATIONAL International College of the Cayman Islands, Cayman Islands Schiller International University, France Schiller International University, Germany Stratford University - New Delhi, India Westhill College, Mexico Dar Al-Hekma College, Saudi Arabia Schiller International University, Spain Schiller International University, United Kingdom
Upcoming ACICS Events Accreditation Workshop May 13, Illinois June 3, Grapevine, Texas June 14, Northwest Region (TBA) August 24, ACICS Office August 26, ACICS Office October 12, California Adding Value Webinar June 3, Grapevine, Texas July 8, Online September 9, Online November 4, Online AIR/IEP Workshop August 25, ACICS Office Leadership Conference and Annual Meeting June 2-5, Grapevine, Texas AWARE Webinar May 20, Online September 16, Online Deferral Workshop June 10, ACICS Office October 7, ACICS Office Evaluator Training Workshop June 3, Grapevine, Texas May 27, Online July 29, Online Professional Development Conference September 26-28, Charleston, South Carolina
Accrediting Council for Independent Colleges and Schools 750 First Street, NE, Suite 980 | Washington, DC 20002-4223 ph 202.336.6780 | fax 202.842.2593