AMERICAN COUNCIL FOR RURAL SPECIAL EDUCATION: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COUNCIL FOR RURAL SPECIAL EDUCATION (EIN 87-0510872)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-15
- IRS object ID
- 202333199349205908
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-15T12:25:27-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 870510872 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Council on Rural | BusinessNameLine1Txt |
| Business Name Line2 | Special Education | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 3042933450 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 509 Allen Hall PO Box 6122 | AddressLine1Txt |
| City | Morgantown | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 265066122 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kimberly Floyd | PersonNm |
| Person Title | Co-Coordinator | PersonTitleTxt |
| Phone | 3042934387 | PhoneNum |
| Signature | 2023-11-15 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Kimberly | PersonFirstNm |
| Person Last | Floyd | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.acres-sped.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $94,117 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $1,475 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $74,675 | ProgramServiceRevenueAmt |
| Membership Dues | $17,967 | MembershipDuesAmt |
| Total Revenue | $94,117 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $3,750 | GrantsAndSimilarAmountsPaidAmt |
| Printing Publications Postage | $1,134 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $74,910 | OtherExpensesTotalAmt |
| Total Expenses | $79,794 | TotalExpensesAmt |
| Excess Or Deficit For Year | $14,323 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $145,729 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $160,052 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,729 | BOYAmt |
| EOY | $160,052 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,729 | BOYAmt |
| EOY | $160,052 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,729 | BOYAmt |
| EOY | $160,052 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | American 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 AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program 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 | $2,189 |
| 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 | $3,750 |
| Dissemination of research and current practices in the field via conference and professional networking. | $0 | $43,056 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $48,995 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Kim Floyd | ||||
| Co-Coordinator | 3.00 | $0 | $0 | $0 |
| Melissa Jones-Bromenshenke | ||||
| Director | 3.00 | $0 | $0 | $0 |
| Shawn Huisinga | ||||
| Director | 3.00 | $0 | $0 | $0 |
| David Stockford | ||||
| Director | 3.00 | $0 | $0 | $0 |
| Todd Sundeen | ||||
| Past Historian/Director | 3.00 | $0 | $0 | $0 |
| Jared Stewart-Ginsburg | ||||
| Director | 3.00 | $0 | $0 | $0 |
| Alexandra Hollo | ||||
| Co-Coordinator | 3.00 | $0 | $0 | $0 |
| Louise Yoho | ||||
| Director | 3.00 | $0 | $0 | $0 |
| Anthony Menendez | ||||
| Secretary | 3.00 | $0 | $0 | $0 |
| Tori Shoulders Colson | ||||
| President | 3.00 | $0 | $0 | $0 |
| Pamina Abkowitz | ||||
| President Elect | 3.00 | $0 | $0 | $0 |
| Channon Horn | ||||
| Director | 3.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kimberly Floyd | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 508-E Allen Hall | AddressLine1Txt |
| City | Morgantown | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26506 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3042934387 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,913 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,470 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,357 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,250 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,442 | CurrentTaxYearAmt |
| Total | $42,432 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $43,154 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $52,989 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,773 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,728 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,675 | CurrentTaxYearAmt |
| Total | $238,319 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,067 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,459 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $48,130 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,978 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94,117 | CurrentTaxYearAmt |
| Total | $280,751 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,700 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,667 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,334 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,250 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,475 | CurrentTaxYearAmt |
| Total | $15,426 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,700 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,667 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,334 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,250 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,475 | CurrentTaxYearAmt |
| Total | $15,426 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $265,325 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $244 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $316 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $160 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $720 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $244 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $316 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $160 | CurrentTaxYearMinus2YearsAmt |
| Total | $720 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,311 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,775 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $48,290 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,978 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94,117 | CurrentTaxYearAmt |
| Total | $281,471 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94260 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94270 | PublicSupportPY509Pct |
| Investment Income CY | 0.00260 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00450 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Student Travel Award. Grantee Name: Krysal Hill. Date of Gift: 02/16/22. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Student Travel Award. Grantee Name: Tara D Harmon. Date of Gift: 02/19/22. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Student Travel Award. Grantee Name: Jessica Ain. Date of Gift: 02/16/22. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Student Travel Award. Grantee Name: Jennifer Pollard. Date of Gift: 02/16/22. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Student Travel Award. Grantee Name: Ashley Lindstrom. Date of Gift: 02/16/22. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Student Travel Award. Grantee Name: Sarah Heiniger. Date of Gift: 02/16/22. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Student Travel Award. Grantee Name: Jennifer Linebaugh. Date of Gift: 02/23/22. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Student Travel Award. Grantee Name: Denise L Dennis. Date of Gift: 02/23/22. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Student Travel Award. Grantee Name: Gillian Benedeti. Date of Gift: 02/23/22. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Teacher Award. Grantee Name: Rachel Barnett. Date of Gift: 02/16/22. Amount Given: 500. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Teacher Award. Grantee Name: Candice M Gary. Date of Gift: 02/16/22. Amount Given: 500. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Teacher Award. Grantee Name: Tabitha Gritts. Date of Gift: 02/16/22. Amount Given: 500. Total included on Form 990-EZ, line 10: 3,750. |
| Form 990-EZ, Part I, Line 16 - Other Expenses | Description: Board Insurance. Amount: 2,795. Description: Travel Expenses. Amount: 667. Description: Conference Expenses. Amount: 43,056. Description: Website Domain Fees. Amount: 1,055. Description: Misc.. Amount: 1. Description: Administrative/Overhead Fees to WVU. Amount: 20,000. Description: Transaction Fees. Amount: 3,043. Description: Refunds. Amount: 4,293. Total to Form 990-EZ, line 16: 74,910. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | The 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 |
Comments