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AMERICAN COUNCIL FOR RURAL SPECIAL EDUCATION: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN COUNCIL FOR RURAL SPECIAL EDUCATION (EIN 87-0510872)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-13
IRS object ID
202543179349203364
Schema version
2024v5.2
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)
Return2025-11-13T13:13:14-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-11-12SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$106,314GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$3,997ContributionsGiftsGrantsEtcAmt
Program Service Revenue$90,635ProgramServiceRevenueAmt
Membership Dues$11,532MembershipDuesAmt
Other Revenue Total$150OtherRevenueTotalAmt
Total Revenue$106,314TotalRevenueAmt
Grants And Similar Amounts Paid$2,000GrantsAndSimilarAmountsPaidAmt
Printing Publications Postage$2,027PrintingPublicationsPostageAmt
Other Expenses Total$115,414OtherExpensesTotalAmt
Total Expenses$119,441TotalExpensesAmt
Excess Or Deficit For Year-$13,127ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$146,124NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$132,997NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$146,124BOYAmt
EOY$132,997EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$146,124BOYAmt
EOY$132,997EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

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

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$146,124BOYAmt
EOY$132,997EOYAmt
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$3,347
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$80,298
FieldValueIRS element (for citing)
Total Program Service Expenses$85,645TotalProgramServiceExpensesAmt
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
Todd Sundeen
PRESIDENT3.00$0$0$0
Alexandra Hollo
Co-Coordinator3.00$0$0$0
Louise Yoho
SECRETARY3.00$0$0$0
Pamina Abkowitz
Past President3.00$0$0$0
Channon Horn
Past Historian/Director3.00$0$0$0
Cynthia Baughan
Director3.00$0$0$0
Brittany Hott
Director3.00$0$0$0
Matt Jameson
Director3.00$0$0$0
Cathy Gaylon
Apprentice Historian3.00$0$0$0
Joanna Ryan
Historian3.00$0$0$0
Annemarie Horn
President-Elect3.00$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$6,357CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,250CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$19,442CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,375CurrentTaxYearMinus1YearAmt
Current Tax Year$15,529CurrentTaxYearAmt
Total$51,953TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$41,773CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25,728CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$74,675CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58,650CurrentTaxYearMinus1YearAmt
Current Tax Year$90,785CurrentTaxYearAmt
Total$291,611TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$48,130CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$26,978CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$94,117CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$68,025CurrentTaxYearMinus1YearAmt
Current Tax Year$106,314CurrentTaxYearAmt
Total$343,564TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,334CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,250CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,475CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,646CurrentTaxYearMinus1YearAmt
Current Tax Year$3,997CurrentTaxYearAmt
Total$11,702TotalAmt

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$2,334CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,250CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,475CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,646CurrentTaxYearMinus1YearAmt
Current Tax Year$3,997CurrentTaxYearAmt
Total$11,702TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$331,862PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

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

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

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

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$48,290CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$26,978CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$94,117CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$68,025CurrentTaxYearMinus1YearAmt
Current Tax Year$106,314CurrentTaxYearAmt
Total$343,724TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.96550PublicSupportCY509Pct
Public Support PY5090.95320PublicSupportPY509Pct
Investment Income CY0.00050InvestmentIncomeCYPct
Investment Income PY0.00160InvestmentIncomePYPct
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 8 - Other RevenueDescription: Miscellaneous. Amount: 150.
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts PaidActivity Classification: Kim & Kasey Floyd Rural Social Justice Award. Grantee Name: LOLA DADA-OLLEY. Property Description: Gift Card. Date of Gift: 04/05/24. Amount Given: 500.
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts PaidActivity Classification: Teacher Scholarship Award. Grantee Name: TINA KINDRID. Property Description: Gift Card. Date of Gift: 04/05/24. Amount Given: 1,000.
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts PaidActivity Classification: John W Schuster Proposal of the Year Research Award. Grantee Name: KRISTIE JONES. Property Description: Gift Card. Date of Gift: 04/05/24. Amount Given: 500. Total included on Form 990-EZ, line 10: 2,000.
Form 990-EZ, Part I, Line 16 - Other ExpensesDescription: Board Insurance. Amount: 1,500. Description: Travel Expenses. Amount: 2,073. Description: Conference Expenses. Amount: 80,298. Description: Website Domain Fees. Amount: 1,320. Description: Misc.. Amount: 254. Description: Administrative/Overhead Fees to WVU. Amount: 24,500. Description: Transaction Fees. Amount: 3,314. Description: Refunds. Amount: 2,155. Total to Form 990-EZ, line 16: 115,414.
PART V, QUESTION 34, SIGNIFICANT CHANGES TO ORGANIZING OR GOVERNING DOCUMENDuring the calendar year 2024 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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