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AMERICAN COUNCIL FOR RURAL SPECIAL EDUCATION: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AMERICAN COUNCIL FOR RURAL SPECIAL EDUCATION (EIN 87-0510872)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-14
IRS object ID
202433199349202468
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-14T09:36:31-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN870510872EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1American Council on RuralBusinessNameLine1Txt
Business Name Line2Special EducationBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3042933450PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1509 Allen Hall PO Box 6122AddressLine1Txt
CityMorgantownCityNm
State AbbreviationWVStateAbbreviationCd
ZIP265066122ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKimberly FloydPersonNm
Person TitleCo-CoordinatorPersonTitleTxt
Phone3042934387PhoneNum
Signature2024-11-14SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addresswww.acres-sped.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$70,671GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$2,646ContributionsGiftsGrantsEtcAmt
Program Service Revenue$58,650ProgramServiceRevenueAmt
Membership Dues$9,375MembershipDuesAmt
Total Revenue$70,671TotalRevenueAmt
Grants And Similar Amounts Paid$2,000GrantsAndSimilarAmountsPaidAmt
Printing Publications Postage$3,693PrintingPublicationsPostageAmt
Other Expenses Total$78,906OtherExpensesTotalAmt
Total Expenses$84,599TotalExpensesAmt
Excess Or Deficit For Year-$13,928ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$160,052NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$146,124NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$160,052BOYAmt
EOY$146,124EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$160,052BOYAmt
EOY$146,124EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$160,052BOYAmt
EOY$146,124EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeAmerican Council on Rural Special Education strives to provide leadership and support that will enhance services for individuals with exceptional needs, their families, and the professionals who work with them and for the rural communities in which they live.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
Maintenance of informational website and publication of journals, newsletters, and occasional papers to inform, educate and update parents, teachers and other educators.$0$4,799
Assistance with education for future teachers through scholarships, support for research for future researchers through grants, and recognition for current teachers with awards for outstanding programs.$0$2,000
Dissemination of research and current practices in the field via conference and professional networking.$0$39,762
FieldValueIRS element (for citing)
Total Program Service Expenses$46,561TotalProgramServiceExpensesAmt
Info In Schedule O Part IVYes (X)InfoInScheduleOPartIVInd

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Kim Floyd
Co-Coordinator3.00$0$0$0
Melissa Jones-Bromenshenke
Director3.00$0$0$0
Shawn Huisinga
Director3.00$0$0$0
David Stockford
Director3.00$0$0$0
Todd Sundeen
Past Historian3.00$0$0$0
Jared Stewart-Ginsburg
Director3.00$0$0$0
Alexandra Hollo
Co-Coordinator3.00$0$0$0
Louise Yoho
Director3.00$0$0$0
Anthony Menendez
Secretary/Director3.00$0$0$0
Tori Shoulders Colson
President3.00$0$0$0
Pamina Abkowitz
President Elect3.00$0$0$0
Channon Horn
Director3.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptYes (1)ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKimberly FloydPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1508-E Allen HallAddressLine1Txt
CityMorgantownCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26506ZIPCd
FieldValueIRS element (for citing)
Phone3042934387PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,470CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,357CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,250CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$19,442CurrentTaxYearMinus1YearAmt
Current Tax Year$9,375CurrentTaxYearAmt
Total$41,894TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$52,989CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$41,773CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$25,728CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$74,675CurrentTaxYearMinus1YearAmt
Current Tax Year$58,650CurrentTaxYearAmt
Total$253,815TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$58,459CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$48,130CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,978CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$94,117CurrentTaxYearMinus1YearAmt
Current Tax Year$68,025CurrentTaxYearAmt
Total$295,709TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,667CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,334CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,250CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,475CurrentTaxYearMinus1YearAmt
Current Tax Year$2,646CurrentTaxYearAmt
Total$13,372TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,667CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,334CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,250CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,475CurrentTaxYearMinus1YearAmt
Current Tax Year$2,646CurrentTaxYearAmt
Total$13,372TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$282,337PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$316CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$160CurrentTaxYearMinus3YearsAmt
Total$476TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$316CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$160CurrentTaxYearMinus3YearsAmt
Total$476TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$58,775CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$48,290CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,978CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$94,117CurrentTaxYearMinus1YearAmt
Current Tax Year$68,025CurrentTaxYearAmt
Total$296,185TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.95320PublicSupportCY509Pct
Public Support PY5090.94260PublicSupportPY509Pct
Investment Income CY0.00160InvestmentIncomeCYPct
Investment Income PY0.00260InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts PaidActivity Classification: Social Justice Award. Grantee Name: Kasey Floyd. Property Description: Gift Card. Date of Gift: 03/10/23. Amount Given: 500.
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts PaidActivity Classification: Teacher Scholarship Award. Grantee Name: Christine Poling. Property Description: Gift Card. Date of Gift: 03/10/23. Amount Given: 500.
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts PaidActivity Classification: Teacher Scholarship Award. Grantee Name: Kennedy Easten. Property Description: Gift Card. Date of Gift: 03/10/23. Amount Given: 500.
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts PaidActivity Classification: The John C. Schuster Research Award. Grantee Name: Jodee Prudente. Property Description: Gift Card. Date of Gift: 03/10/23. Amount Given: 500. Total included on Form 990-EZ, line 10: 2,000.
Form 990-EZ, Part I, Line 16 - Other ExpensesDescription: Business License Renewal. Amount: 35. Description: Board Insurance. Amount: 1,500. Description: Travel Expenses. Amount: 3,417. Description: Conference Expenses. Amount: 39,012. Description: Website Domain Fees. Amount: 1,106. Description: Misc.. Amount: 770. Description: Administrative/Overhead Fees to WVU. Amount: 29,187. Description: Transaction Fees. Amount: 2,065. Description: Refunds. Amount: 1,814. Total to Form 990-EZ, line 16: 78,906.
Part V, Question 34, Significant Changes to Organizing or Governing DocumenDuring the calendar year 2024 and subsequent to the end of the current tax filing period for calendar year 2023, the ACRES organization relocated from a Utah non-profit organization to a West Virginia non-profit organization. Updated By-Laws and Articles of Incorporation have been created and approved by the Board of Directors in support of this relocation. The nature and mission of the organization did not change and there was no liquidation, dissolution, termination, or significant disposition of net assets.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationThe organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.DeclarationDesc

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