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        <ExplanationTxt>Form 990, Part VI, Section B, Line 15 - The Association has a formal process of determining salary ranges for all employees and for setting compensation for its officers and key employees. This process is carried out by independent Board members on the Coordinating Committee and includes benchmark salary data from various sources.</ExplanationTxt>
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        <ExplanationTxt>Form 990, Part VI, Section C, Line 19 - The Association make its governing documents, conflict of interest policy, and financial statements available upon request. These requests can be sent to Mr. Chris A Meinzer, Assistant Treasurer, 10 Summit Park Drive, Pittsburgh, PA, 15275.</ExplanationTxt>
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        <InvolvedAmt>0</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>The Association of Theological Schools (ATS) is related to the Commission on Accrediting (COA) through overlapping membership. In order to seek accreditation through COA, an institution must first become a member of ATS. Through a support services agreement between ATS and COA, ATS provides personnel, operational, and facility services to COA. ATS charges COA for the direct cost of personnel provided for COA work and for indirect support services. The total charged to COA was $1,289,223 for fiscal 2024.</MethodOfAmountDeterminationTxt>
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          <BusinessNameLine1Txt>Commission on Accrediting of the Association of Theological Schools</BusinessNameLine1Txt>
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        <MethodOfAmountDeterminationTxt>The Association of Theological Schools (ATS) is related to the Commission on Accrediting (COA) through overlapping membership. In order to seek accreditation through COA, an institution must first become a member of ATS. Through a support services agreement between ATS and COA, ATS provides personnel, operational, and facility services to COA. ATS charges COA for the direct cost of personnel provided for COA work and for indirect support services. The total charged to COA was $1,289,223 for fiscal 2024.</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
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        <MethodOfAmountDeterminationTxt>The Association of Theological Schools (ATS) is related to the Commission on Accrediting (COA) through overlapping membership. In order to seek accreditation through COA, an institution must first become a member of ATS. Through a support services agreement between ATS and COA, ATS provides personnel, operational, and facility services to COA. ATS charges COA for the direct cost of personnel provided for COA work and for indirect support services. The total charged to COA was $1,289,223 for fiscal 2024.</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
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        <MethodOfAmountDeterminationTxt>The Association of Theological Schools (ATS) is related to the Commission on Accrediting (COA) through overlapping membership. In order to seek accreditation through COA, an institution must first become a member of ATS. Through a support services agreement between ATS and COA, ATS provides personnel, operational, and facility services to COA. ATS charges COA for the direct cost of personnel provided for COA work and for indirect support services. The total charged to COA was $1,289,223 for fiscal 2024.</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
    <ReasonableCauseExplanation documentId="R000008" softwareId="23018249" softwareVersionNum="v1.00">
      <ExplanationTxt>Additional time required to have 990 reviewed and approved by the ATS Board.</ExplanationTxt>
    </ReasonableCauseExplanation>
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</Return>