﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-05-15T12:16:08-07:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Vavrinek Trine Day &amp; Co LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>5000 Hopyard Road Suite 335</AddressLine1>
        <City>Pleasanton</City>
        <State>CA</State>
        <ZIPCode>945883351</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>941529535</EIN>
      <Name>
        <BusinessNameLine1>WESTERN ASSOCIATION OF SCHOOLS</BusinessNameLine1>
        <BusinessNameLine2>AND COLLEGES</BusinessNameLine2>
      </Name>
      <NameControl>WEST</NameControl>
      <Phone>6506961060</Phone>
      <USAddress>
        <AddressLine1>533 AIRPORT BLVD</AddressLine1>
        <City>BURLINGAME</City>
        <State>CA</State>
        <ZIPCode>94010</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>FRANK GORNICK</Name>
      <Title>Director</Title>
      <DateSigned>2014-05-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Terri Montgomery</Name>
      <PTIN>P00232100</PTIN>
      <Phone>9257346600</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO" softwareId="12000229" softwareVersion="2012v2.0">
      <NameOfPrincipalOfficerPerson>FRANK GORNICK</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>533 AIRPORT BLVD 200</AddressLine1>
        <City>BURLINGAME</City>
        <State>CA</State>
        <ZIPCode>94010</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>12368166</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <AllAffiliatesIncluded>false</AllAffiliatesIncluded>
      <Organization501c3>X</Organization501c3>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1963</YearFormation>
      <StateLegalDomicile>CA</StateLegalDomicile>
      <ActivityOrMissionDescription>THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES IS RECOGNIZED AS ONEOF SIX REGIONAL ASSOCIATIONS THAT ACCREDIT PUBLIC SCHOOLS, PRIVATESCHOOLS, COMMUNITY, JUNIOR COLLEGES AND COLLEGES AND UNIVERSITIES.THE WESTERN REGION COVERS INSTITUTIONS IN CALIFORNIA AND HAWAII, THE TERRITORIES OF GUAM, AMERICAN SAMOA, FEDERATED STATES OF MICRONESIA, REPUBLIC OF PALAU, COMMONWEALTH OF THE NORTHERN MARIANAS ISLANDS, THEPACIFIC BASIN, AND EAST ASIA, AND AREAS OF THE PACIFIC AND EAST ASIA WHERE AMERICAN/INTERNATIONAL SCHOOLS OR COLLEGES MAY APPLY TO IT FOR ACCREDITATION.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>9</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>9</NbrIndependentVotingMembers>
      <TotalNbrEmployees>68</TotalNbrEmployees>
      <TotalNbrVolunteers>6000</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>8109810</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>8604830</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>3240388</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>3443740</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>162465</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>260301</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>83594</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>48227</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>11596257</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>12357098</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>6237998</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>6805439</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>5360661</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>6050985</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>11598659</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>12856424</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-2402</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-499326</RevenuesLessExpensesCY>
      <TotalAssetsBOY>10746888</TotalAssetsBOY>
      <TotalAssetsEOY>10083730</TotalAssetsEOY>
      <TotalLiabilitiesBOY>2556705</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>2392873</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>8190183</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>7690857</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES IS RECOGNIZED AS ONEOF SIX REGIONAL ASSOCIATIONS THAT ACCREDIT PUBLIC SCHOOLS, PRIVATESCHOOLS, COMMUNITY, JUNIOR COLLEGES AND COLLEGES AND UNIVERSITIES.THE WESTERN REGION COVERS INSTITUTIONS IN CALIFORNIA AND HAWAII, THE TERRITORIES OF GUAM, AMERICAN SAMOA, FEDERATED STATES OF MICRONESIA, REPUBLIC OF PALAU, COMMONWEALTH OF THE NORTHERN MARIANAS ISLANDS, THEPACIFIC BASIN, AND EAST ASIA, AND AREAS OF THE PACIFIC AND EAST ASIA WHERE AMERICAN/INTERNATIONAL SCHOOLS OR COLLEGES MAY APPLY TO IT FOR ACCREDITATION.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>4873039</Expense>
      <Description>THE ACCREDITING COMMISSION FOR SENIOR COLLEGES AND UNIVERSITIES (ACSCU) PROVIDES ACCREDITATION SERVICES TO SENIOR COLLEGES AND UNIVERSITIES IN CALIFORNIA, HAWAII, GUAM, AND THE HISTORICAL TRUST TERRITORIES. THE COMMISSION IS RECOGNIZED BY THE U.S. DEPARTMENT OF EDUCATION AND THE COUNCIL OF HIGHER EDUCATION ACCREDITATION AS A RELIABLE EVALUATOR OF INSTITUTIONAL QUALITY.</Description>
      <Activity2>
        <Expense>2915479</Expense>
        <Description>THE ACCREDITING COMMISSION FOR SCHOOLS (ACS) FOSTERS EXCELLENCE IN ELEMENTARY AND SECONDARY EDUCATION BY ENCOURAGING SCHOOL IMPROVEMENT THROUGH A PROCESS OF CONTINUING EVALUATION AND IT RECOGNIZES BY ACCREDITING SCHOOLS WHICH MEET AN ACCEPTABLE LEVEL OF QUALITY IN ACCORDANCE WITH ESTABLISHED CRITERIA. THE COMMISSION EXTENDS ITS SERVICES TO SCHOOLS LOCATED IN CALIFORNIA, HAWAII, GUAM, AMERICAN SAMOA, COMMONWEALTH OF THE NORTHERN MARIANAS, THE REPUBLIC OF MARSHALL ISLANDS, THE FEDERATED STATES OF MICRONESIA, AND AMERICAN AND INTERNATIONAL SCHOOLS IN ASIA AND THE PACIFIC.</Description>
      </Activity2>
      <Activity3>
        <Expense>2702637</Expense>
        <Description>THE ACCREDITING COMMISSION FOR COMMUNITY AND JUNIOR COLLEGES (ACCJC)PROVIDES ACCREDITATION SERVICES TO COMMUNITY AND JUNIOR COLLEGES IN THE STATES OF CALIFORNIA AND HAWAII, THE TERRITORIES OF GUAM, AMERICAN SAMOA, FEDERATED STATES OF MICRONESIA, REPUBLIC OF THE MARSHALL ISLANDS, REPUBLIC OF PAULAU AND THE COMMONWEALTH OF THE NORTHERN MARIANAS ISLANDS. THE ACCJC IS RECOGNIZED BY THE U.S. DEPARTMENT OF EDUCATION AND THE COUNCIL OF HIGHER EDUCATION ACCREDITATION AS A RELIABLE EVALUATOR OF INSTITUTIONAL QUALITY.</Description>
      </Activity3>
      <TotalOfOtherProgramServiceExp>192546</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>10683701</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="IRS990ScheduleA">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities referenceDocumentId="IRS990ScheduleC">false</PoliticalActivities>
      <LobbyingActivities referenceDocumentId="IRS990ScheduleC">true</LobbyingActivities>
      <SubjectToProxyTax referenceDocumentId="IRS990ScheduleC">false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="IRS990ScheduleD">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="IRS990ScheduleD">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="IRS990ScheduleD">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="IRS990ScheduleD">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="IRS990ScheduleD">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="IRS990ScheduleD">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="IRS990ScheduleD">true</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="IRS990ScheduleD">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="IRS990ScheduleD">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="IRS990ScheduleD">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="IRS990ScheduleD">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="IRS990ScheduleD">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="IRS990ScheduleD">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="IRS990ScheduleJ">true</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <InvestTaxExemptBonds>false</InvestTaxExemptBonds>
      <EscrowAccount>false</EscrowAccount>
      <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>98</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>68</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <Form990-TFiled>false</Form990-TFiled>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <NumberOf8282Filed>0</NumberOf8282Filed>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <FiledLieu1041>false</FiledLieu1041>
      <LicensedMoreThanOneState>false</LicensedMoreThanOneState>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>9</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>9</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <OwnWebsite>X</OwnWebsite>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>LISA BLAYLOCK</NamePerson>
        <TelephoneNumber>6506961060</TelephoneNumber>
        <AddressUS>
          <AddressLine1>533 AIRPORT BLVD 200</AddressLine1>
          <City>BURLINGAME</City>
          <State>CA</State>
          <ZIPCode>94010</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>LEROY MORISHITA</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JULIA LOPEZ</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BARBARA KARLIN</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SHARON WHITEHURST-PAYNE</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEVE KINSELLA</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SHERRILL AMADOR</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>VALENE STALEY</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GEORGE MARTINEZ</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HARLAN LYSO</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RALPH WOLFF</NamePerson>
        <Title>Secretary</Title>
        <AverageHoursPerWeek>38.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>281150</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>72175</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FRANK GORNICK</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KRISTA JOHNS</NamePerson>
        <Title>VP OF POLICY AND RESEARCH-ACCJC</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>159212</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>33570</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RICHARD OSBORN</NamePerson>
        <Title>VICE PRESIDENT OF ACSCU</Title>
        <AverageHoursPerWeek>38.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>155418</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>23526</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>THERESE CANNON</NamePerson>
        <Title>EXECUTIVE VP OF ACSCU</Title>
        <AverageHoursPerWeek>38.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>216359</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>21268</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GARMAND POND</NamePerson>
        <Title>VICE PRESIDENT-ACCJC</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>180779</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>22189</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SUSAN CLIFFORD</NamePerson>
        <Title>VICE PRESIDENT-ACCJC</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>173910</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>21360</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BARBARA BENO</NamePerson>
        <Title>PRESIDENT - ACCJC</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>303553</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>74692</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DR DAVID BROWN</NamePerson>
        <Title>EXECUTIVE DIRECTOR - ACS</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>226168</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>22670</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BARBARA DAVIS</NamePerson>
        <Title>VP OF ACSCU</Title>
        <AverageHoursPerWeek>38.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>145725</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>18858</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BARBARA WRIGHT</NamePerson>
        <Title>VP OF ACSCU</Title>
        <AverageHoursPerWeek>38.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>166903</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>21155</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DR MARILYN S GEORGE</NamePerson>
        <Title>ASSOC E. D. ACS</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>140419</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>30615</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DR EVERETTE LEE DUNCAN</NamePerson>
        <Title>ASSOC ED OPS-ACS</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>0.00</AverageHoursPerWeekRelated>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>129976</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>28206</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>2279572</TotalReportableCompFromOrg>
      <TotalOtherCompensation>390284</TotalOtherCompensation>
      <NumberIndividualsGT100K>12</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>KESSENICK GAMMA &amp; FREE LLP</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>44 MONTGOMERY ST SUITE 3380</AddressLine1>
            <City>SAN FRANCISCO</City>
            <State>CA</State>
            <ZIPCode>94133</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>LEGAL SERVICES</DescriptionOfServices>
        <Compensation>293121</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>1</NumberOfContractorsGT100K>
      <MembershipDues>8127722</MembershipDues>
      <AllOtherContributions>477108</AllOtherContributions>
      <TotalContributions>8604830</TotalContributions>
      <ProgramServiceRevenue>
        <Description>EDUCATIONAL PROGRAMS</Description>
        <TotalRevenueColumn>3443740</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3443740</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>3443740</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>260301</TotalRevenueColumn>
        <ExclusionAmount>260301</ExclusionAmount>
      </InvestmentIncome>
      <IncomeFromInvestBondProceeds>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </IncomeFromInvestBondProceeds>
      <RoyaltiesRevenue>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </RoyaltiesRevenue>
      <GrossRents>
        <Real>23963</Real>
      </GrossRents>
      <LessRentalExpenses>
        <Real>11068</Real>
      </LessRentalExpenses>
      <RentalIncomeOrLoss>
        <Real>12895</Real>
      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>12895</TotalRevenueColumn>
        <ExclusionAmount>12895</ExclusionAmount>
      </NetRentalIncomeOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetGainOrLossInvestments>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
      <NetIncomeFromGaming>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromGaming>
      <GrossSalesOfInventory>28548</GrossSalesOfInventory>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>28548</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>28548</RelatedOrExemptFunctionIncome>
      </NetIncomeOrLoss>
      <OtherRevenueMisc>
        <Description>OTHER REVENUE</Description>
        <TotalRevenueColumn>6784</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>6784</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>6784</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>12357098</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3479072</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>273196</ExclusionAmount>
      </TotalRevenue>
      <InfoInScheduleOPartIX>X</InfoInScheduleOPartIX>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>0</Total>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>2279572</Total>
        <ProgramServices>1846453</ProgramServices>
        <ManagementAndGeneral>433119</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>3218230</Total>
        <ProgramServices>2606767</ProgramServices>
        <ManagementAndGeneral>611463</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>593670</Total>
        <ProgramServices>480873</ProgramServices>
        <ManagementAndGeneral>112797</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>340174</Total>
        <ProgramServices>275541</ProgramServices>
        <ManagementAndGeneral>64633</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>373793</Total>
        <ProgramServices>302772</ProgramServices>
        <ManagementAndGeneral>71021</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>0</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>0</Total>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>1614666</Total>
        <ProgramServices>1341537</ProgramServices>
        <ManagementAndGeneral>273129</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>0</Total>
      </Advertising>
      <OfficeExpenses>
        <Total>61244</Total>
        <ProgramServices>20588</ProgramServices>
        <ManagementAndGeneral>40656</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>0</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>553945</Total>
        <ProgramServices>426504</ProgramServices>
        <ManagementAndGeneral>127441</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>58336</Total>
        <ProgramServices>38826</ProgramServices>
        <ManagementAndGeneral>19510</ManagementAndGeneral>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>1774800</Total>
        <ProgramServices>1742699</ProgramServices>
        <ManagementAndGeneral>32101</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>9737</Total>
        <ProgramServices>7303</ProgramServices>
        <ManagementAndGeneral>2434</ManagementAndGeneral>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>130866</Total>
        <ProgramServices>94559</ProgramServices>
        <ManagementAndGeneral>36307</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>116419</Total>
        <ManagementAndGeneral>116419</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>POLICY, TRAINING, DEVELOPMENT</Description>
        <Total>96958</Total>
        <ProgramServices>94240</ProgramServices>
        <ManagementAndGeneral>2718</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISCELLANEOUS</Description>
        <Total>175660</Total>
        <ProgramServices>67635</ProgramServices>
        <ManagementAndGeneral>108025</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>HANDBOOK DEVELOPMENT</Description>
        <Total>257711</Total>
        <ProgramServices>257711</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EVALUATION VISITS</Description>
        <Total>1058236</Total>
        <ProgramServices>1058236</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>142407</Total>
        <ProgramServices>21457</ProgramServices>
        <ManagementAndGeneral>120950</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>12856424</Total>
        <ProgramServices>10683701</ProgramServices>
        <ManagementAndGeneral>2172723</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>2744263</BOY>
        <EOY>2220531</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <EOY>0</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>499892</BOY>
        <EOY>201000</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>396323</BOY>
        <EOY>596790</EOY>
      </AccountsReceivable>
      <ReceivablesFromOfficersEtc>
        <EOY>0</EOY>
      </ReceivablesFromOfficersEtc>
      <ReceivablesFromDisqualPersons>
        <EOY>0</EOY>
      </ReceivablesFromDisqualPersons>
      <OtherNotesLoansReceivableNet>
        <EOY>0</EOY>
      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
        <BOY>8256</BOY>
        <EOY>10139</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>126522</BOY>
        <EOY>86423</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>1990655</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>1116097</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>887536</BOY>
        <EOY>874558</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <EOY>0</EOY>
      </InvestmentsPubTradedSecurities>
      <InvestmentsOtherSecurities>
        <BOY>6057312</BOY>
        <EOY>6067505</EOY>
      </InvestmentsOtherSecurities>
      <InvestmentsProgramRelated>
        <EOY>0</EOY>
      </InvestmentsProgramRelated>
      <IntangibleAssets>
        <EOY>0</EOY>
      </IntangibleAssets>
      <OtherAssetsTotal>
        <BOY>26784</BOY>
        <EOY>26784</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>10746888</BOY>
        <EOY>10083730</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>817619</BOY>
        <EOY>791411</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>1619016</BOY>
        <EOY>1510598</EOY>
      </DeferredRevenue>
      <MortNotesPyblSecuredInvestProp>
        <BOY>71521</BOY>
        <EOY>43690</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>48549</BOY>
        <EOY>47174</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>2556705</BOY>
        <EOY>2392873</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>6995291</BOY>
        <EOY>6770172</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>1194892</BOY>
        <EOY>920685</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>8190183</BOY>
        <EOY>7690857</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>10746888</BOY>
        <EOY>10083730</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-499326</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="12000229" softwareVersion="2012v2.0">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>6685089</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>7188729</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9113020</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8109810</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>8154830</CurrentTaxYear>
        <Total>39251478</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>2820796</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2631999</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>3158003</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3240388</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3443740</CurrentTaxYear>
        <Total>15294926</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <CurrentTaxYearMinus4Years>87869</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>136969</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>15159</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>24384</CurrentTaxYearMinus1Year>
        <Total>264381</Total>
      </GrossReceiptsFromNonUBI>
      <TaxRevLeviedForOrgBenefit509>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit509>
      <ValueOfSvcsFcltsFurnishdByGovt>
        <Total>0</Total>
      </ValueOfSvcsFcltsFurnishdByGovt>
      <Total509>
        <CurrentTaxYearMinus4Years>9593754</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>9957697</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>12286182</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11374582</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>11598570</CurrentTaxYear>
        <Total>54810785</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <PublicSupportTotal509>54810785</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>-138935</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>97495</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>158081</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>162465</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>260301</CurrentTaxYear>
        <Total>539407</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>-138935</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>97495</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>158081</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>162465</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>260301</CurrentTaxYear>
        <Total>539407</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>1268</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus2Years>5741</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>15230</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>47323</CurrentTaxYear>
        <Total>69562</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>9456087</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>10055192</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>12450004</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11552277</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>11906194</CurrentTaxYear>
        <Total>55419754</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.98900</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.98670</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00970</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.01290</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleC documentId="IRS990ScheduleC" softwareId="12000229" softwareVersion="2012v2.0">
      <Form4720Filed4955Tax>false</Form4720Filed4955Tax>
      <CorrectionMade>false</CorrectionMade>
      <Volunteers>false</Volunteers>
      <PaidStaffOrManagement>false</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>false</MailingsMembers>
      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>false</DirectContactLegislators>
      <DirectContactLegislatorsAmount>25252</DirectContactLegislatorsAmount>
      <RalliesDemonstrations>false</RalliesDemonstrations>
      <OtherActivities>false</OtherActivities>
      <TotalLobbyingExpendituresIIB>25252</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>false</NotDescribedIn501c3>
      <Form4720Filed4912Tax>false</Form4720Filed4912Tax>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="12000229" softwareVersion="2012v2.0">
      <Land>
        <OtherCostOrOtherBasis>197152</OtherCostOrOtherBasis>
        <BookValue>197152</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>643952</OtherCostOrOtherBasis>
        <Depreciation>192962</Depreciation>
        <BookValue>450990</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>82059</OtherCostOrOtherBasis>
        <Depreciation>55389</Depreciation>
        <BookValue>26670</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>983564</OtherCostOrOtherBasis>
        <Depreciation>783818</Depreciation>
        <BookValue>199746</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>83928</OtherCostOrOtherBasis>
        <Depreciation>83928</Depreciation>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>874558</TotalOfBookValueLandBuildings>
      <TotalOfBookValueSecurities>6067505</TotalOfBookValueSecurities>
      <OtherLiabilities>
        <Description>FUND HELD FOR OTHERS</Description>
        <Amount>47174</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>47174</TotalOfAmounts>
      <TotRevenueEtcAuditedFinclStmt>18289608</TotRevenueEtcAuditedFinclStmt>
      <DonatedSrvcAndUseOfFacilities>5932510</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>5932510</RevenueNotRptdF990>
      <RevenueSubtotal>12357098</RevenueSubtotal>
      <TotalRevenuePerForm990>12357098</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>18788934</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>5932510</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>5932510</ExpensesNotRptdF990>
      <ExpensesSubtotal>12856424</ExpensesSubtotal>
      <TotalExpensesPerForm990>12856424</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="12000229" softwareVersion="2012v2.0">
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <RebuttablePresumptionProcedure>false</RebuttablePresumptionProcedure>
      <Form990ScheduleJPartII>
        <NamePerson>THERESE CANNON</NamePerson>
        <Title>EXECUTIVE VP OF ACSCU</Title>
        <BaseCompensationFilingOrg>216359</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>15188</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>6080</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>237627</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>SUSAN CLIFFORD</NamePerson>
        <Title>VICE PRESIDENT-ACCJC</Title>
        <BaseCompensationFilingOrg>173910</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>20308</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>1052</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>195270</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>RICHARD OSBORN</NamePerson>
        <Title>VICE PRESIDENT OF ACSCU</Title>
        <BaseCompensationFilingOrg>155418</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>18817</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>4709</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>178944</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>RALPH WOLFF</NamePerson>
        <Title>Secretary</Title>
        <BaseCompensationFilingOrg>281150</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>66290</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>5885</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>353325</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>KRISTA JOHNS</NamePerson>
        <Title>VP OF POLICY AND RESEARCH-ACCJC</Title>
        <BaseCompensationFilingOrg>159212</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>19380</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>14190</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>192782</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>GARMAND POND</NamePerson>
        <Title>VICE PRESIDENT-ACCJC</Title>
        <BaseCompensationFilingOrg>180779</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>21137</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>1052</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>202968</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DR MARILYN S GEORGE</NamePerson>
        <Title>ASSOC E. D. ACS</Title>
        <BaseCompensationFilingOrg>140419</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>17303</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>13312</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>171034</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DR EVERETTE LEE DUNCAN</NamePerson>
        <Title>ASSOC ED OPS-ACS</Title>
        <BaseCompensationFilingOrg>129976</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>15678</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>12528</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>158182</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DR DAVID BROWN</NamePerson>
        <Title>EXECUTIVE DIRECTOR - ACS</Title>
        <BaseCompensationFilingOrg>226168</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>22670</DeferredCompFilingOrg>
        <TotalCompensationFilingOrg>248838</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>BARBARA WRIGHT</NamePerson>
        <Title>VP OF ACSCU</Title>
        <BaseCompensationFilingOrg>166903</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>21155</DeferredCompFilingOrg>
        <TotalCompensationFilingOrg>188058</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>BARBARA DAVIS</NamePerson>
        <Title>VP OF ACSCU</Title>
        <BaseCompensationFilingOrg>145725</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>18858</DeferredCompFilingOrg>
        <TotalCompensationFilingOrg>164583</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>BARBARA BENO</NamePerson>
        <Title>PRESIDENT - ACCJC</Title>
        <BaseCompensationFilingOrg>288935</BaseCompensationFilingOrg>
        <BonusFilingOrg>14618</BonusFilingOrg>
        <DeferredCompFilingOrg>74692</DeferredCompFilingOrg>
        <TotalCompensationFilingOrg>378245</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="12000229" softwareVersion="2012v2.0">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15a</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</ReturnReference>
        <Explanation>EACH COMMISSIONS COMMISSIONERS SET THE SALARY FOR EACH INDIVIDUAL COMMISSION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>ALL INDIVIDUALS ENGAGING IN WORK WITH THE COMMISSION SHALL COMPLETE A CONFLICT OF INTEREST FORM UPON UNDERTAKING THEIR WORK. THAT FORM IS UPDATED ANNUALLY. AS NEEDED INDIVIDUALS WHO ARE UNCERTAIN REGARDING THE POSSIBLE APPEARANCE OR REALITY OF CONFLICT OF INTEREST SHALL SEEK THE ADVICE OF THE COMMISSION CHAIR AND THE PRESIDENT/EXECUTIVE DIRECTOR. WHERE A CONFLICT OF INTEREST HAS BEEN FOUND TO EXIST, IT SHALL BE REPORTED TO THE COMMISSION, NOTED IN ANY APPLICABLE MINUTES, AND NOTICE SHALL BE PROVIDED TO THE INSTITUTION THAT THE INDIVIDUAL DID NOT PARTICIPATE IN ANY COMMISSION DISCUSSION OR VOTE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11b: Form 990 Review Process</ReturnReference>
        <Explanation>TAX RETURN ELECTRONICALLY PROVIDED TO WASC BOARD MEMBERS FOR REVIEW. QUESTIONS AND COMMENTS ARE ADDRESSED PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part III, Line 4d</Identifier>
        <ReturnReference>Form 990, Part III, Line 4d: Other Program Services Description</ReturnReference>
        <Explanation>OTHER PROGRAM SERVICES 4: WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES OVERSEES THE COMBINED OPERATIONS OF THE THREE ACCREDITING COMMISSIONS KNOWN AS THE ACCREDITING COMMISSION FOR SENIOR COLLEGES AND UNIVERSITIES, THE ACCREDITING COMMISSION FOR COMMUNITY AND JUNIOR COLLEGES, AND THE ACCREDITING COMMISSION FOR SCHOOLS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>