AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC (EIN 27-5024342)
- Tax period
- 2011-05-01 to 2012-04-30
- Filed
- 2013-03-14
- IRS object ID
- 201310739349300721
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-03-14T12:19:31-05:00 | Timestamp |
| Tax Period End Date | 2012-04-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521855942 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TATE AND TRYON | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2011-05-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 275024342 | EIN |
Name Name
| 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) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 2026848460 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRUCE STONE | Name |
| Title | TREASURER | Title |
| Phone | 2026848460 | Phone |
| Date Signed | 2013-03-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | FREDERICK LONGWOOD | Name |
| PTIN | P00439715 | PTIN |
| Phone | 2022932200 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | X | InitialReturn |
| Name Of Principal Officer Person | CYNDA C OTTAWAY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 148801 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.ACTECFOUNDATION.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2011 | YearFormation |
| State Legal Domicile | DE | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 30 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 30 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 138204 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Current Year | 5368 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Current Year | 143572 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 131537 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 2422 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 2422 | TotalFundrsngExpCurrentYear |
| Other Expenses Current Year | 50782 | OtherExpensesCurrentYear |
| Total Expenses Current Year | 184741 | TotalExpensesCurrentYear |
| Revenues Less Expenses CY | -41169 | RevenuesLessExpensesCY |
| Total Assets EOY | 1129180 | TotalAssetsEOY |
| Total Liabilities EOY | 108598 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances EOY | 1020582 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 131537 | Expense |
| Grants | 131537 | Grants |
| Description | 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. | Description |
| Total Program Service Expense | 131537 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 30 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 30 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRENDAN MCGINN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2026848460 | TelephoneNumber |
Address US AddressUS
| 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 | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (30 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| CYNDA C OTTAWAY | ||||||
| PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| TURNEY BERRY | ||||||
| VICE PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| KATHLEEN R SHERBY | ||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 |
| BRUCE STONE | ||||||
| SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| STEVE BRAND | ||||||
| ASSISTANT SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| EDWARD J BECKWITH | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| C FRED DANIELS | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| WILLIAM FINESTONE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| TERRENCE FRANKLIN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| L HENRY GISSEL JR | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MARTIN HALL | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| CAROL A HARRINGTON | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| SUSAN T HOUSE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MICHAEL G KAPLAN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| LAIRD A LILE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| CARLYN S MCCAFFREY | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| HOWARD M MCCUE III | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| LOUIS A MEZZULLO | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| KAREN M MOORE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| DUNCAN E OSBORNE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MARY RADFORD | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ANNE-MARIE RHODES | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| SUSAN KIMSEY SMITH | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| KURT A SOMMER | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| SARA R STADLER | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| FRANK P REICHE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ROBERT TAISEY | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| JEFFREY C THEDE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ROBERT A WELLS | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| GLEN A YALE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 138204 | AllOtherContributions |
| Noncash Contributions | 1900 | NoncashContributions |
| Total Contributions | 138204 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8242 | TotalRevenueColumn |
| Exclusion | $8,242 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2355 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5229 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -2874 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -2874 | TotalRevenueColumn |
| Exclusion | -$2,874 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 143572 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $5,368 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 131537 | Total |
| Program Services | 131537 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9665 | Total |
| Management And General | 9665 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2422 | Total |
| Fundraising | 2422 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22368 | Total |
| Management And General | 22368 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3781 | Total |
| Management And General | 3781 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2588 | Total |
| Management And General | 2588 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10605 | Total |
| Management And General | 10605 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1269 | Total |
| Management And General | 1269 | ManagementAndGeneral |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TAXES AND LICENSES | Description |
| Total | 506 | Total |
| Management And General | 506 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 184741 | Total |
| Program Services | 131537 | ProgramServices |
| Management And General | 50782 | ManagementAndGeneral |
| Fundraising | 2422 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 314168 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6344 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4653 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 1691 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 813321 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 1129180 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 100 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 106381 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 2117 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 108598 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 759384 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 261198 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 1020582 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 1129180 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -41169 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 1061751 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 138204 | CurrentTaxYear |
| Total | 138204 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 138204 | CurrentTaxYear |
| Total | 138204 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 138204 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 8242 | CurrentTaxYear |
| Total | 8242 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 8242 | CurrentTaxYear |
| Total | 8242 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 146446 | CurrentTaxYear |
| Total | 146446 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | X | First5Years509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 260762 | BeginningOfYearBalance |
| Contributions | 3200 | Contributions |
| Investment Earnings Or Losses | -2764 | InvestmentEarningsOrLosses |
| End Of Year Balance | 261198 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6344 | OtherCostOrOtherBasis |
| Depreciation | 4653 | Depreciation |
| Book Value | 1691 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1691 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE FROM ACTEC | Description |
| Amount | $2,117 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2117 | TotalOfAmounts |
| Total Revenue | 143572 | TotalRevenue |
| Total Expenses | 184741 | TotalExpenses |
| Excess Or Deficit For Year | -41169 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 11769 | NetUnrealizedGLOnInvestments |
| Other | $1,049,982 | OtherAmount |
| Total Adjustments | 1061751 | TotalAdjustments |
| Excess Or Deficit Per FS | 1020582 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 183841 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 11769 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 28500 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 40269 | RevenueNotRptdF990 |
| Revenue Subtotal | 143572 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 143572 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 213241 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 28500 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 28500 | ExpensesNotRptdF990 |
| Expenses Subtotal | 184741 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 184741 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR INCOME TAX POSITIONS TAKEN. THEREFORE, MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX POSITIONS. THE FISCAL YEAR 2008 THROUGH 2011 TAX YEARS REMAIN OPEN FOR EXAMINATION BY TAXING AUTHORITIES. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | ACQUISITION OF NET ASSETS 1,049,982. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| 7TH MARY MOERS WENIG WRITING COMPETITION - VERMONT LAW SCHOOL | |||||||
| 164 CHELSEA STREET PO BOX 96 | SOUTH ROYALTON | VT | 05068 | 237251952 | 501(C)(3) | 11537 | FURTHER PROGRAM SERVICE ACCOMPLISHMENTS |
| UNIVERSITY OF TENNESSEE - CLINICAL EDUCATION PROGRAM TRUST & ESTATE WORK | |||||||
| 1505 W CUMBERLAND AVE | KNOXVILLE | TN | 379961810 | 626001636 | 501(C)(3) | 25000 | FURTHER PROGRAM SERVICE ACCOMPLISHMENTS |
| UNIVERSITY OF WYOMING FOUNDATION | |||||||
| 1200 E IVINSON | LARAMIE | WY | 82070 | 830201971 | 501(C)(3) | 95000 | FURTHER PROGRAM SERVICE ACCOMPLISHMENTS |
| (no name) | |||||||
| FURTHER PROGRAM SERVICE ACCOMPLISHMENTS | |||||||
| (no name) | |||||||
| FURTHER PROGRAM SERVICE ACCOMPLISHMENTS | |||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 3 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE RETURN IS REVIEWED BY MANAGEMENT AND A DESIGNATED BOARD MEMBER. | |
| 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 XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 11,769. ACQUISITION OF NET ASSETS 1,049,982. TOTAL TO FORM 990, PART XI, LINE 5: 1,061,751. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C: | THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PREVIOUS YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AMERICAN COLLEGE OF TRUST AND ESTATE | BusinessNameLine1 |
Address US AddressUS
| 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. | PrimaryActivities |
| Legal Domicile State | DE | LegalDomicileState |
| Exempt Code Section | 501(C)(6) | ExemptCodeSection |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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