Nonprofit · EIN 27-5024342
AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC
Tax-exempt · WASHINGTON, DC 20005
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2025 | 990 | $363,418 | $256,509 | $106,909 | $2,877,656 | $95,122 | $2,782,534 |
| April 30, 2024 | 990 | $337,792 | $254,323 | $83,469 | $2,773,349 | $146,666 | $2,626,683 |
| April 30, 2023 | 990 | $252,171 | $231,327 | $20,844 | $2,583,414 | $195,679 | $2,387,735 |
Financial details: 990 for the year ended April 30, 2025
Revenue
- Contributions, gifts and grants
- $181,401
- Program service revenue
- $0
- Investment income
- $182,017
- Net gain from sales of assets
- $119,638
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $148,300
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $21,084
- Depreciation
- $1,277
- Program services (functional)
- $164,972
- Management and general (functional)
- $91,538
- Fundraising (functional)
- -$1
Balance sheet and other
- Total assets, start of year
- $2,773,349
- Total assets, end of year
- $2,877,656
- Total liabilities, end of year
- $95,122
- Net assets, end of year
- $2,782,534
- Land, buildings and equipment
- $37,809
- Publicly traded securities
- $2,396,637
- Net assets without donor restrictions
- $2,226,203
- Net assets with donor restrictions
- $556,331
- Gross receipts
- $1,171,017
- Employees
- 0
- Volunteers
- 31
- Year formed
- 1982
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended April 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN T ROGERS JR | PRESIDENT Trustee or director, Officer | 5 | $0 |
| LORA G DAVIS | VICE PRESIDENT, CHAIR, GRANT CTE Trustee or director, Officer | 5 | $0 |
| T RANDOLPH HARRIS | TREASURER Trustee or director, Officer | 5 | $0 |
| KENDIS KEY MUSCHEID | SECRETARY Trustee or director, Officer | 5 | $0 |
| DAVID F EDWARDS | CO-CHAIR, FUNDRAISING CTE (TO MAR '25) Trustee or director | 2 | $0 |
| ROBERT KIRKLAND | CO-CHAIR, FUNDRAISING CTE Trustee or director | 2 | $0 |
| FARHAD AGHDAMI | DIRECTOR (FROM MAR '25) Trustee or director | 2 | $0 |
| BRAD BEDINGFIELD | DIRECTOR Trustee or director | 2 | $0 |
| S GRAY EDMONDSON | DIRECTOR (FROM MAR '25) Trustee or director | 2 | $0 |
| TODD A FLUBACHER | DIRECTOR Trustee or director | 2 | $0 |
| KEITH BRADOC GALLANT | DIRECTOR (TO MAR '25) Trustee or director | 2 | $0 |
| PETER S GORDON | DIRECTOR (TO MAR '25) Trustee or director | 2 | $0 |
| CHASITY GRICE | DIRECTOR Trustee or director | 2 | $0 |
| SHANNON G GUTHRIE | DIRECTOR Trustee or director | 2 | $0 |
| CHRISTOPHER R HOYT | DIRECTOR (TO MAR '25) Trustee or director | 2 | $0 |
17 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSHUA E HUSBANDS | DIRECTOR (FROM MAR '25) Trustee or director | 2 | $0 |
| CYNTHIA G LAMAR-HART | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM P LAPIANA | DIRECTOR Trustee or director | 2 | $0 |
| JUDY Y LEE | DIRECTOR Trustee or director | 2 | $0 |
| HUGH MAGILL | DIRECTOR Trustee or director | 2 | $0 |
| W CAMERON MCCULLOCH | DIRECTOR Trustee or director | 2 | $0 |
| MICHELE A W MCKINNON | DIRECTOR (TO MAR '25) Trustee or director | 2 | $0 |
| CHARLES IAN NASH | DIRECTOR Trustee or director | 2 | $0 |
| JEANNE L NEWLON | DIRECTOR Trustee or director | 2 | $0 |
| BENETTA Y PARK | DIRECTOR Trustee or director | 2 | $0 |
| STEPHANIE PERRY | DIRECTOR Trustee or director | 2 | $0 |
| MICHAELLE D RAFFERTY | DIRECTOR (FROM MAR '25) Trustee or director | 2 | $0 |
| BRUCE S ROSS | DIRECTOR Trustee or director | 2 | $0 |
| ALAN F ROTHSCHILD JR | DIRECTOR Trustee or director | 2 | $0 |
| ANITA J SIEGEL | DIRECTOR Trustee or director | 2 | $0 |
| AKANE R SUZUKI | DIRECTOR (FROM MAR '25) Trustee or director | 2 | $0 |
| DEBORAH O MCKINNON | EXECUTIVE DIRECTOR Officer | 6 | $0 |
990 for the year ended April 30, 2024: 34 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN T ROGERS JR | PRESIDENT Trustee or director, Officer | 5 | $0 |
| LORA G DAVIS | VICE PRESIDENT, CHAIR, GRANT CTE Trustee or director, Officer | 5 | $0 |
| MELISSA J WILLMS | VICE PRESIDENT (TO MAR '24) Trustee or director, Officer | 5 | $0 |
| T RANDOLPH HARRIS | TREASURER Trustee or director, Officer | 5 | $0 |
| KATHLEEN R SHERBY | TREASURER (TO MAR '24) Trustee or director, Officer | 5 | $0 |
| KENDIS KEY MUSCHEID | SECRETARY (FROM MAR '24) Trustee or director, Officer | 5 | $0 |
| JEFFREY C THEDE | IMMEDIATE PAST PRESIDENT (TO MAR '24) Trustee or director, Officer | 5 | $0 |
| CHRISTOPHER B HUNT | CHAIR, FUNDRAISING CTE (TO MAR '24) Trustee or director | 2 | $0 |
| DAVID F EDWARDS | CO-CHAIR, FUNDRAISING CTE Trustee or director | 2 | $0 |
| ROBERT KIRKLAND | CO-CHAIR, FUNDRAISING CTE Trustee or director | 2 | $0 |
| BRAD BEDINGFIELD | DIRECTOR Trustee or director | 2 | $0 |
| TODD A FLUBACHER | DIRECTOR (FROM MAR '24) Trustee or director | 2 | $0 |
| THERON E FRY | DIRECTOR (TO MAR '24) Trustee or director | 2 | $0 |
| THOMAS P GALLANIS | DIRECTOR (TO MAR '24) Trustee or director | 2 | $0 |
| KEITH BRADOC GALLANT | DIRECTOR Trustee or director | 2 | $0 |
| PETER S GORDON | DIRECTOR Trustee or director | 2 | $0 |
| CHASITY GRICE | DIRECTOR Trustee or director | 2 | $0 |
| SHANNON G GUTHRIE | DIRECTOR Trustee or director | 2 | $0 |
| JOSEPH G HODGES JR | DIRECTOR (TO MAR '24) Trustee or director | 2 | $0 |
| CHRISTOPHER R HOYT | DIRECTOR Trustee or director | 2 | $0 |
| CYNTHIA G LAMAR-HART | DIRECTOR (FROM MAR '24) Trustee or director | 2 | $0 |
| WILLIAM P LAPIANA | DIRECTOR Trustee or director | 2 | $0 |
| JUDY Y LEE | DIRECTOR (FROM MAR '24) Trustee or director | 2 | $0 |
| HUGH MAGILL | DIRECTOR (FROM MAR '24) Trustee or director | 2 | $0 |
| W CAMERON MCCULLOCH | DIRECTOR Trustee or director | 2 | $0 |
| MICHELE A W MCKINNON | DIRECTOR Trustee or director | 2 | $0 |
| CHARLES IAN NASH | DIRECTOR Trustee or director | 2 | $0 |
| JEANNE L NEWLON | DIRECTOR Trustee or director | 2 | $0 |
| BENETTA Y PARK | DIRECTOR Trustee or director | 2 | $0 |
| STEPHANIE PERRY | DIRECTOR (FROM MAR '24) Trustee or director | 2 | $0 |
| BRUCE S ROSS | DIRECTOR Trustee or director | 2 | $0 |
| ALAN F ROTHSCHILD JR | DIRECTOR Trustee or director | 2 | $0 |
| ANITA J SIEGEL | DIRECTOR (FROM MAR '24) Trustee or director | 2 | $0 |
| DEBORAH O MCKINNON | EXECUTIVE DIRECTOR Officer | 6 | $0 |
990 for the year ended April 30, 2023: 31 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN T ROGERS JR | PRESIDENT Trustee or director, Officer | 5 | $0 |
| MELISSA J WILLMS | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| KATHLEEN R SHERBY | TREASURER Trustee or director, Officer | 5 | $0 |
| LORA G DAVIS | SECRETARY, CHAIR, GRANT CTE Trustee or director, Officer | 5 | $0 |
| JEFFREY C THEDE | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 5 | $0 |
| CHRISTOPHER B HUNT | CHAIR, FUNDRAISING CTE Trustee or director | 2 | $0 |
| SUSAN L ABBOTT | DIRECTOR (TO MAR '23) Trustee or director | 2 | $0 |
| BRAD BEDINGFIELD | DIRECTOR Trustee or director | 2 | $0 |
| STEPHANIE B CASTEEL | DIRECTOR (TO MAR '23) Trustee or director | 2 | $0 |
| ERIK DRYBURGH | DIRECTOR (TO MAR '23) Trustee or director | 2 | $0 |
| DAVID F EDWARDS | DIRECTOR Trustee or director | 2 | $0 |
| THERON E FRY | DIRECTOR Trustee or director | 2 | $0 |
| THOMAS P GALLANIS | DIRECTOR Trustee or director | 2 | $0 |
| KEITH BRADOC GALLANT | DIRECTOR (FROM MAR '23) Trustee or director | 2 | $0 |
| SUSAN N GARY | DIRECTOR (TO MAR '23) Trustee or director | 2 | $0 |
| PETER S GORDON | DIRECTOR Trustee or director | 2 | $0 |
| CHASITY GRICE | DIRECTOR Trustee or director | 2 | $0 |
| SHANNON G GUTHRIE | DIRECTOR (FROM MAR '23) Trustee or director | 2 | $0 |
| T RANDOLPH HARRIS | DIRECTOR Trustee or director | 2 | $0 |
| JOSEPH G HODGES JR | DIRECTOR Trustee or director | 2 | $0 |
| CHRISTOPHER R HOYT | DIRECTOR Trustee or director | 2 | $0 |
| ROBERT KIRKLAND | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM P LAPIANA | DIRECTOR (FROM MAR '23) Trustee or director | 2 | $0 |
| W CAMERON MCCULLOCH | DIRECTOR Trustee or director | 2 | $0 |
| MICHELE A W MCKINNON | DIRECTOR Trustee or director | 2 | $0 |
| CHARLES IAN NASH | DIRECTOR Trustee or director | 2 | $0 |
| JEANNE L NEWTON | DIRECTOR Trustee or director | 2 | $0 |
| BENETTA Y PARK | DIRECTOR Trustee or director | 2 | $0 |
| BRUCE S ROSS | DIRECTOR Trustee or director | 2 | $0 |
| ALAN F ROTHSCHILD JR | DIRECTOR Trustee or director | 2 | $0 |
| DEBORAH O MCKINNON | EXECUTIVE DIRECTOR Officer | 6 | $0 |
Address and contacts
- Address (IRS master file)
- 901 15TH ST NW STE 525, WASHINGTON, DC 20005-2348
- Principal officer (990 for 2024)
- DEBORAH O MCKINNON, 901 15TH STREET NW 525, WASHINGTON, DC 200052348
- Signed the 990
- T RANDOLPH HARRIS, TREASURER
- Phone
- (202) 684-8460
- Website
- WWW.ACTECFOUNDATION.ORG
- Return prepared by
- JOHNSON LAMBERT LLP
Mission
THE ACTEC FOUNDATION PROMOTES 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. THE FOUNDATION ALSO ENCOURAGES CIVIC ENGAGEMENT OF INDIVIDUAL FELLOWS OF THE AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL THROUGH PROGRAMS AND ACTIVITIES THAT SERVE THE GENERAL COMMUNITY.
Program accomplishments
- GRANT MAKING - THE FOUNDATION PROMOTES SCHOLARSHIP AND EDUCATION IN TRUST, ESTATE AND TAX RELATED AREAS BY SUPPORTING AND ENCOURAGING TEACHING, CAREERS AND LIFE LONG LEARNING.Expenses $164,972 · grants $148,300
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | Not on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 27-5024342
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I05)
- Assets (IRS master file)
- $2,877,656
- Income (IRS master file)
- $1,171,017
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2025 | $363,418 | $256,509 | $2,877,656 | XML |
| 990 | April 2024 | $337,792 | $254,323 | $2,773,349 | XML |
| 990 | April 2023 | $252,171 | $231,327 | $2,583,414 | XML |
| 990 | April 2022 | $327,651 | $172,359 | $2,503,676 | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2020 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | IRS |
| 990 | April 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-5024342).
Questions about AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC
- What is the EIN of AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC?
- The employer identification number (EIN) of AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC is 27-5024342.
- Is AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC due?
- The return for tax year 2025 (the year ending April 30, 2026) is due September 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2025.
- Who is the principal officer of AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC?
- The 990 for the year ended April 30, 2025 names DEBORAH O MCKINNON.
- Who are the officers and directors of AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC?
- The 990 for the year ended April 30, 2025 lists 32 people; 0 received compensation from the organization.
- How much revenue does AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION INC have?
- On its 990 for the year ended April 30, 2025 it reported revenue of $363,418, expenses of $256,509 and total assets of $2,877,656 at year end.
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