AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC (EIN 27-5024342)
- Tax period
- 2018-05-01 to 2019-04-30
- Filed
- 2020-03-13
- IRS object ID
- 202000739349301500
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-03-13T14:50:54-05:00 | ReturnTs |
| Tax Period End | 2019-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2021 L STREET NW SUITE 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 275024342 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AMERICAN COLLEGE OF TRUST AND ESTATE | BusinessNameLine1Txt |
| Business Name Line2 | COUNSEL FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 2026848460 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 15TH STREET NW NO 525 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES M MADDOX | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2026848460 | PhoneNum |
| Signature | 2020-03-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ELIZABETH HELLER | PreparerPersonNm |
| PTIN | P00397829 | PTIN |
| Phone | 2022932200 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 100.15.78.171 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-03-13 | IPDt |
| IP Tm | 14:50:50 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 907A16943A5AE6BD468F5755AE9454C37C362E74 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-22 18:59:49Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | L HENRY GISSEL JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 15TH STREET NW NO 525 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $450,296 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ACTECFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT THE EDUCATIONAL AND OTHER CHARITABLE ACTIVITIES OF THE AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL AND ITS FELLOWS BY SUPPORTING EFFORTS TO IMPROVE THE LAW, OUR PRACTICE, OUR PROFESSION AND COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 29 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 29 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 45 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $203,972 | PYContributionsGrantsAmt |
| CY Contributions Grants | $118,034 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,688 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $151,054 | PYInvestmentIncomeAmt |
| CY Investment Income | $101,997 | CYInvestmentIncomeAmt |
| PY Other Revenue | $300 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $357,014 | PYTotalRevenueAmt |
| CY Total Revenue | $220,031 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $92,281 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $156,946 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $104,856 | PYOtherExpensesAmt |
| CY Other Expenses | $63,344 | CYOtherExpensesAmt |
| PY Total Expenses | $197,137 | PYTotalExpensesAmt |
| CY Total Expenses | $220,290 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $159,877 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$259 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,924,691 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,008,437 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $191,889 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $227,586 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,732,802 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,780,851 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ACTEC FOUNDATION PROMOTES: (A) SCHOLARSHIP AND EDUCATION IN TRUST, ESTATE, TAX AND RELATED AREAS OF THE LAW BY SUPPORTING SCHOLARSHIP TO IMPROVE THE LAW AND BY ENCOURAGING TEACHING, CAREERS AND LIFE-LONG LEARNING IN THE AREA; AND (B) CIVIC ENGAGEMENT OF INDIVIDUAL FELLOWS OF THE AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL THROUGH PROGRAMS AND ACTIVITIES WHICH SERVE THE GENERAL COMMUNITY, INCLUDING THOSE WHO ARE AT RISK AND UNDERSERVED. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $156,946 | ExpenseAmt |
| Grant | $156,946 | GrantAmt |
| Desc | GRANT MAKING -THE FOUNDATION PROMOTES SCHOLARSHIP AND EDUCATION IN TRUST, ESTATE AND TAX RELATED AREAS BY SUPPORTING ENCOURAGING TEACHING, CAREERS AND LIFE LONG LEARNING. | Desc |
| Total Program Service Expenses | $156,946 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 29 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 29 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID DIEDRICH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2026848460 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 15TH STREET NW NO 525 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| L HENRY GISSEL JR | |||||||
| PRESIDENT | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEFFREY C THEDE | |||||||
| VICE PRESIDENT | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAMES MADDOX | |||||||
| TREASURER | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATHLEEN R SHERBY | |||||||
| SECRETARY | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LYNNE K GREEN | |||||||
| CHAIR, FUNDRAISING CTE | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JUDITH W MCCUE | |||||||
| CHAIR, GRANT CTE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN L ABBOTT | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN R AKERS | |||||||
| DIRECTOR | 2.00 | 10.00 | Yes (X) | $0 | $0 | $0 | |
| ELAINE M BUCHER | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANN B BURNS | |||||||
| DIRECTOR | 2.00 | 10.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHANIE B CASTEEL | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MICKEY R DAVIS | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| P DANIEL DONOHUE | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ERIK DRYBURGH | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID M ENGLISH | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES D FOX IV | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| THERON E FRY | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS P GALLANIS | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN N GARY | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT W GOLDMAN | |||||||
| DIRECTOR | 2.00 | 10.00 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH G HODGES JR | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN T HOUSE | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTOPHER B HUNT | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| C KEVIN MCCRINDLE | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BARRY A NELSON | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN T ROGERS JR | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JOSHUA S RUBENSTEIN | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MARGARET E W SAGER | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES D SPRATT | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT E TEMMERMAN JR | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN A TERRILL II | |||||||
| DIRECTOR | 2.00 | 20.00 | Yes (X) | $0 | $0 | $0 | |
| MELISSA J WILLMS | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD D WOODS | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DEBORAH O MCKINNON | |||||||
| EXECUTIVE DIRECTOR | 5.00 | 50.00 | Yes (X) | $28,181 | $281,819 | $2,456 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $28,181 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $281,819 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,456 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $118,034 | AllOtherContributionsAmt |
| Noncash Contributions | $1,190 | NoncashContributionsAmt |
| Total Contributions | $118,034 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,449 | TotalRevenueColumnAmt |
| Exclusion | $43,449 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $288,813 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $230,265 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $58,548 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,548 | TotalRevenueColumnAmt |
| Exclusion | $58,548 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $220,031 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $101,997 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,446 | TotalAmt |
| Program Services | $129,446 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,500 | TotalAmt |
| Program Services | $27,500 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,290 | TotalAmt |
| Management And General | $10,290 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,204 | TotalAmt |
| Management And General | $13,204 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,695 | TotalAmt |
| Management And General | $4,695 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,666 | TotalAmt |
| Management And General | $13,666 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,686 | TotalAmt |
| Management And General | $7,686 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,201 | TotalAmt |
| Management And General | $3,201 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,567 | TotalAmt |
| Management And General | $3,567 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| INVESTMENT FEES AND COM | $6,534 | $6,534 |
| DUES AND SUBSCRIPTIONS | $433 | $433 |
| MISCELLANEOUS | $68 | $68 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,290 | TotalAmt |
| Program Services | $156,946 | ProgramServicesAmt |
| Management And General | $63,344 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,558 | BOYAmt |
| EOY | $140,264 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,931 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,780 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $24,324 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,697 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,194 | BOYAmt |
| EOY | $6,627 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,726,008 | BOYAmt |
| EOY | $1,857,766 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,924,691 | BOYAmt |
| EOY | $2,008,437 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10 | BOYAmt |
| EOY | $4,090 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,222 | BOYAmt |
| EOY | $207,047 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,657 | BOYAmt |
| EOY | $16,449 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,889 | BOYAmt |
| EOY | $227,586 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,424,359 | BOYAmt |
| EOY | $1,451,260 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,720 | BOYAmt |
| EOY | $55,368 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $273,723 | BOYAmt |
| EOY | $274,223 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,732,802 | BOYAmt |
| EOY | $1,780,851 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,924,691 | BOYAmt |
| EOY | $2,008,437 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$259 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $48,308 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 | $151,055 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $108,604 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $129,388 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $203,972 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $118,034 | CurrentTaxYearAmt |
| Total | $711,053 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $151,055 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $108,604 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $129,388 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $203,972 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $118,034 | CurrentTaxYearAmt |
| Total | $711,053 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $5,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $83,075 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,290 | CurrentTaxYearAmt |
| Total | $132,065 | 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 Minus3 Years | $5,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $83,075 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,290 | CurrentTaxYearAmt |
| Total | $132,065 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $578,988 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,201 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,379 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,075 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,693 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,449 | CurrentTaxYearAmt |
| Total | $161,797 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,201 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,379 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,075 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,693 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,449 | CurrentTaxYearAmt |
| Total | $161,797 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $300 | CurrentTaxYearMinus1YearAmt |
| Total | $300 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $172,256 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $135,983 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $161,463 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $241,965 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $161,483 | CurrentTaxYearAmt |
| Total | $873,150 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.66310 | PublicSupportCY509Pct |
| Public Support PY509 | 0.68850 | PublicSupportPY509Pct |
| Investment Income CY | 0.18530 | InvestmentIncomeCYPct |
| Investment Income PY | 0.14840 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | INCOME FROM ACTIVITIES NOT REGULARLY CARRIED ON | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $308,443 | BeginningYearBalanceAmt |
| Contributions | $500 | ContributionsAmt |
| Investment Earnings Or Losses | $20,648 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $329,591 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $295,290 | BeginningYearBalanceAmt |
| Contributions | $550 | ContributionsAmt |
| Investment Earnings Or Losses | $22,603 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $10,000 | OtherExpendituresAmt |
| End Year Balance | $308,443 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $254,565 | BeginningYearBalanceAmt |
| Contributions | $3,750 | ContributionsAmt |
| Investment Earnings Or Losses | $36,975 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $295,290 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $275,974 | BeginningYearBalanceAmt |
| Contributions | $3,600 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,630 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $23,379 | OtherExpendituresAmt |
| End Year Balance | $254,565 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $264,298 | BeginningYearBalanceAmt |
| Contributions | $1,525 | ContributionsAmt |
| Investment Earnings Or Losses | $20,522 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $10,371 | OtherExpendituresAmt |
| End Year Balance | $275,974 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.83200 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.16800 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,324 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,697 | DepreciationAmt |
| Book Value | $6,627 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,627 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTERCOMPANY DUE | Desc |
| Amt | $16,449 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $16,449 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $401,804 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $48,308 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $146,669 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $194,977 | RevenueNotReportedAmt |
| Revenue Subtotal | $206,827 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $13,204 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $13,204 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $220,031 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $353,755 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $146,669 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $146,669 | ExpensesNotReportedAmt |
| Expenses Subtotal | $207,086 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $13,204 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $13,204 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $220,290 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| UNIVERSITY OF WYOMING FOUNDATION | |||||||
| 102 COLLEGE OF LAW | LARAMIE | WY | 82071 | 830201971 | 501C3 | $60,000 | ESTATE PLANNING CLINIC |
| UNIVERSITY OF NEW MEXICO | |||||||
| 1117 STANFORD NE | ALBUQUERQUE | NM | 87131 | 856000642 | 501C3 | $40,000 | FELLOWSHIP, SCHOLARSHIP, RESEARCH IN TRUST AND ESTATE LAW |
| UNIVERSITY CALIFORNIA -DAVIS | |||||||
| 1850 RESEARCH PARK DR | DAVIS | CA | 956186153 | 946036494 | 501C3 | $20,000 | 2019 EMPIRICAL ANALYSIS OF WEALTH TRANSFER LAW SYMPOSIUM |
| HOFSTRA UNIVERSITY | |||||||
| 121 HOFSTRA UNIVERSITY ROOM 248 | HEMPSTEAD | NY | 11549 | 111630906 | 501C3 | $10,000 | FOR THE ACTEC JOURNAL'S STUDENT EDITORIAL BOARD FOR THE ACADEMIC YEAR 2018 -2019 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | DENNIS I. BELCHER YOUNG LEADERS PROGRAM | GrantTypeTxt |
| Recipient | 5 | RecipientCnt |
| Cash Grant | $27,500 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | ORGANIZATION RECEIVES REPORT FROM THE GRANTEES AT THE ORGANIZATON'S ANNUAL MEETING, AS WELL AS RECEIVES COPIES OF ANY OUTPUT FROM THE GRANT (PUBLICATIONS, PAPERS, ETC.). |
| PART I, LINE 2: | GRANT FUNDS NOT USED WITHIN THE STIPULATED TIME PERIOD ARE FORFEITED BY GRANTEES AND REDUCE THE ORGANIZATION'S GRANT EXPENSES IN THE YEAR FORFEITED. THESE FORFEITED AMOUNTS ARE INCLUDED IN PART IX, LINES 1 AND 2 AND ARE NOT REFLECTED IN SCHEDULE I. THE FORFEITURES FOR 2018 WERE $66,827. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBORAH O MCKINNON | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $24,545 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $245,455 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $3,636 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $36,364 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $125 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $1,250 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $109 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $1,091 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $28,415 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $284,160 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION'S EXECUTIVE DIRECTOR IS COMPENSATED BY ACTEC, A RELATED ORGANIZATION. ACTEC USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE EXECUTIVE DIRECTOR: COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, AND APPROVAL BY THE BOARD. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE SHALL INCLUDE THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER AND THE CHAIR OF THE GRANTS COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE FOUNDATION BETWEEN MEETINGS OF THE BOARD, EXCEPT AS OTHERWISE LIMITED IN THE FOUNDATION'S BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 2 | JOHN A. TERRILL II AND MARGARET E.W. SAGER - BUSINESS RELATIONSHIP MICKEY R. DAVIS AND MELISSA J. WILLMS - FAMILY RELATIONSHIP |
| FORM 990, PART VI, SECTION A, LINE 4 | THE FOUNDATION AMENDED ITS BYLAWS TO PROVIDE THAT ITS DIRECTORS AND OFFICERS WILL BE ELECTED BY THE FOUNDATION BOARD, RATHER THAN BY THE ACTEC BOARD OF REGENTS |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY MANAGEMENT AND A DESIGNATED BOARD MEMBER. PRIOR TO FILING, A COPY OF THE FORM 990 IS DISTRIBUTED TO THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION PUT ITS CONFLICT OF INTEREST POLICY INTO PLACE IN THE FALL OF 2010. OPERATIONALLY, THE ORGANIZATION HAS CHECKS AND BALANCES TO MONITOR THE CONFLICT OF INTEREST POLICY TO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PREVIOUS YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN COLLEGE OF TRUST & ESTATE COUNSEL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 15TH STREET NW SUITE 525 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 274395855 | EIN |
| Primary Activities | DEVELOPING QUALIFIED TRUST AND ESTATE COUNSELORS. | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Comments