AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC (EIN 27-5024342)
- Tax period
- 2013-05-01 to 2014-04-30
- Filed
- 2015-03-03
- IRS object ID
- 201500629349300005
- Schema version
- 2013v4.0
- 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 | 2015-03-03T09:43:42-06:00 | ReturnTs |
| Tax Period End | 2014-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521855942 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TATE AND TRYON | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2021 L STREET NW SUITE 400 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-05-01 | 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 | BusinessNameLine1 |
| Business Name Line2 | COUNSEL FOUNDATION | BusinessNameLine2 |
| 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 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20005 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN T HOUSE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2026848460 | PhoneNum |
| Signature | 2015-03-03 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARTIN HALL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 15TH STREET NW NO 525 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20005 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $259,056 | 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 | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $148,689 | PYContributionsGrantsAmt |
| CY Contributions Grants | $164,006 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,235 | PYInvestmentIncomeAmt |
| CY Investment Income | $94,969 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$9,066 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $149,858 | PYTotalRevenueAmt |
| CY Total Revenue | $258,975 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $126,500 | 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 | $5,638 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $41,767 | PYOtherExpensesAmt |
| CY Other Expenses | $35,408 | CYOtherExpensesAmt |
| PY Total Expenses | $56,767 | PYTotalExpensesAmt |
| CY Total Expenses | $161,908 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $93,091 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $97,067 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,269,230 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,417,420 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $91,312 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $106,121 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,177,918 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,311,299 | 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 | $126,500 | ExpenseAmt |
| Grant | $126,500 | GrantAmt |
| Desc | 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 AREAS; AND CIVIC ENGAGEMENT OF INDIVIDUAL FELLOWS THROUGH PROGRAMS AND ACTIVITIES WHICH SERVE THE GENERAL COMMUNITY, INCLUDING THOSE WHO ARE AT RISK AND UNDERSERVED. | Desc |
| Total Program Service Expenses | $126,500 | 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 | Yes (1) | 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 | 0 | 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 | 5 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 | BRENDAN MCGINN | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20005 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 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 |
|---|---|---|---|---|---|---|---|
| TURNEY P BERRY | |||||||
| PRESIDENT | 5.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARTIN HALL | |||||||
| VICE PRESIDENT | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CYNDA C OTTAWAY | |||||||
| TREASURER | 5.00 | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUSAN T HOUSE | |||||||
| SECRETARY | 5.00 | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN T BANNEN | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| HENRY CHRISTENSEN III | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| C FRED DANIELS | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICKEY R DAVIS | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM FINESTONE | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| TERRENCE M FRANKLIN | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| L HENRY GISSEL | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MICHEL G KAPLAN | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CYNTHIA G LAMAR-HART | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM P LAPIANA | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LAIRD A LILE | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CARLYN S MCCAFFREY | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| C KEVIN MCCRINDLE | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LOUIS A MEZZULLO | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PETER T MOTT | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DUNCAN E OSBORNE | |||||||
| DIRECTOR | 2.00 | 20.00 | Yes (X) | $0 | $0 | $0 | |
| ANNE-MARIE RHODES | |||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOSHUA S RUBENSTEIN | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KATHLEEN R SHERBY | |||||||
| DIRECTOR | 2.00 | 10.00 | Yes (X) | $0 | $0 | $0 | |
| KURT A SOMMER | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES D SPRATT JR | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SARA R STADLER | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BRUCE STONE | |||||||
| DIRECTOR | 2.00 | 10.00 | Yes (X) | $0 | $0 | $0 | |
| JEFFREY C THEDE | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MARGARET VAN HOUTEN | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT A WELLS | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| GLEN A YALE | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $164,006 | AllOtherContributionsAmt |
| Noncash Contributions | $1,009 | NoncashContributionsAmt |
| Total Contributions | $164,006 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,605 | TotalRevenueColumnAmt |
| Exclusion | $13,605 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $81,445 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $81 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $81,364 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $81,364 | TotalRevenueColumnAmt |
| Exclusion | $81,364 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $258,975 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $94,969 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,041 | TotalAmt |
| Program Services | $113,041 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,459 | TotalAmt |
| Program Services | $13,459 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,605 | TotalAmt |
| Management And General | $9,605 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,309 | TotalAmt |
| Management And General | $5,309 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,589 | TotalAmt |
| Management And General | $951 | ManagementAndGeneralAmt |
| Fundraising | $5,638 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,565 | TotalAmt |
| Management And General | $1,565 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,948 | TotalAmt |
| Management And General | $10,948 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $424 | TotalAmt |
| Management And General | $424 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TAXES AND LICENSES | Desc |
| Total | $968 | TotalAmt |
| Management And General | $968 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,908 | TotalAmt |
| Program Services | $126,500 | ProgramServicesAmt |
| Management And General | $29,770 | ManagementAndGeneralAmt |
| Fundraising | $5,638 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $370,342 | BOYAmt |
| EOY | $399,797 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,935 | BOYAmt |
| EOY | $900 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,344 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,344 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $889,740 | BOYAmt |
| EOY | $1,016,723 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,790 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,269,230 | BOYAmt |
| EOY | $1,417,420 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,526 | BOYAmt |
| EOY | $908 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,786 | BOYAmt |
| EOY | $104,827 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $386 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,312 | BOYAmt |
| EOY | $106,121 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $915,620 | BOYAmt |
| EOY | $1,047,001 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,298 | BOYAmt |
| EOY | $264,298 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,177,918 | BOYAmt |
| EOY | $1,311,299 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,269,230 | BOYAmt |
| EOY | $1,417,420 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $97,067 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $36,313 | 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 Minus2 Years | $138,204 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $148,689 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $164,006 | CurrentTaxYearAmt |
| Total | $450,899 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $138,204 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $148,689 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $164,006 | CurrentTaxYearAmt |
| Total | $450,899 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $8,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,000 | CurrentTaxYearAmt |
| Total | $71,000 | 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 Minus2 Years | $8,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,000 | CurrentTaxYearAmt |
| Total | $71,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $379,899 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $8,242 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,235 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,605 | CurrentTaxYearAmt |
| Total | $32,082 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $8,242 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,235 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,605 | CurrentTaxYearAmt |
| Total | $32,082 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $146,446 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $158,924 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $177,611 | CurrentTaxYearAmt |
| Total | $482,981 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
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 | $262,298 | BeginningYearBalanceAmt |
| Contributions | $2,000 | ContributionsAmt |
| End Year Balance | $264,298 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $261,198 | BeginningYearBalanceAmt |
| Contributions | $1,100 | ContributionsAmt |
| End Year Balance | $262,298 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $260,762 | BeginningYearBalanceAmt |
| Contributions | $3,200 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,764 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $261,198 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,344 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,344 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO ACTEC | Desc |
| Amt | $386 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $386 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $318,479 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $36,313 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $28,500 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $64,813 | RevenueNotReportedAmt |
| Revenue Subtotal | $253,666 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $5,309 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $5,309 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $258,975 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $185,098 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $28,500 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $28,500 | ExpensesNotReportedAmt |
| Expenses Subtotal | $156,598 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $5,309 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $5,309 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $161,907 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR INCOME TAX POSITIONS TAKEN. THEREFORE, MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX POSITIONS. GENERALLY, INCOME TAX RETURNS RELATED TO THE CURRENT YEAR AND THREE PRIOR YEARS REMAIN OPEN FOR EXAMINATION BY TAXING AUTHORITIES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2 |
|---|---|---|---|---|---|---|---|---|
| HOFSTRA UNIVERSITY - ACTEC JOURNAL STUDENT EDITORIAL BOARD | ||||||||
| 2171 MONROE AVE SUITE 203 | ROCHESTER | NY | 14618 | 111630906 | 501(C)(3) | $10,000 | FURTHER PROGRAM SERVICE ACCOMPLISHMENTS | |
| UNIVERSITY OF WYOMING FOUNDATION | ||||||||
| UNIVERSITY OF WYOMING COLLEGE DEPT | LARAMIE | WY | 82071 | 830201971 | 501(C)(3) | $35,000 | FURTHER PROGRAM SERVICE ACCOMPLISHMENTS | 3035 1000 EAST UNIVERSITY AVENUE |
| VANDERBILT UNIVERSITY LAW SCHOOL | ||||||||
| 131 21ST AVENUE SOUTH | NASHVILLE | TN | 372031181 | 620476822 | 501(C)(3) | $24,000 | FURTHER PROGRAM SERVICE ACCOMPLISHMENTS | |
| 3RD WORLD CONGRESS ON ADULT GUARDIANSHIP | ||||||||
| 174 CRESTVIEW DRIVE | BELLEFONTE | PA | 168238516 | 363591860 | 501(C)(3) | $25,000 | FURTHER PROGRAM SERVICE ACCOMPLISHMENTS | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| UNIVERSITY OF WASHINGTON - ACTEC COMMENTARIES | 2 | $2,959 |
| MARY MOERS WENIG STUDENT WRITING COMPETITION | 7 | $10,500 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACTEC FOUNDATION'S BOARD OF DIRECTORS RECEIVES A REPORT FROM THE GRANTEES AT THE ANNUAL MEETING. THE ORGANIZATION ALSO RECEIVES COPIES OF ANY OUTPUT (PAPERS) FROM THE GRANT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | HENRY CHRISTENSEN III AND CARLYN S MCCAFFREY, BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11 | 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 | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 15TH STREET NW SUITE 525 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20005 | ZIPCode |
| 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 | 0 | 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 |
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