Nonprofit · EIN 41-1769582
AMERICAN PROPERTY TAX COUNSEL
Tax-exempt · CLEVELAND, OH 44122
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $269,025 | $265,935 | $3,090 | $37,631 | $17,530 | $20,101 |
| December 31, 2023 | 990 | $247,632 | $261,132 | -$13,500 | $38,525 | $21,514 | $17,011 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $269,018
- Membership dues
- $269,018
- Program service revenue
- $0
- Investment income
- $7
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,885
- Travel
- $5,441
Balance sheet and other
- Total assets, start of year
- $38,525
- Total assets, end of year
- $37,631
- Total liabilities, end of year
- $17,530
- Net assets, end of year
- $20,101
- Gross receipts
- $269,025
- Employees
- 0
- Volunteers
- 50
- Year formed
- 1994
- State of legal domicile
- WI
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cris K O'Neall | Treasurer Trustee or director, Officer | 1 | $0 |
| J Kieran Jennings | Vice President, Secretary Trustee or director, Officer | 1 | $0 |
| Linda Terrill | President Trustee or director, Officer | 1 | $0 |
| Michele M Whittington | Secretary Trustee or director, Officer | 1 | $0 |
| Robert L Gordon | Assistant Secretary Trustee or director, Officer | 1 | $0 |
| Aaron Van Sant | Director Trustee or director | 1 | $0 |
| Angela W Adolph | Director Trustee or director | 1 | $0 |
| Brant Kahler | Director Trustee or director | 1 | $0 |
| Charles A Camlier | Director Trustee or director | 1 | $0 |
| David G Saliba | Director Trustee or director | 1 | $0 |
| Donald Leistman | Director Trustee or director | 1 | $0 |
| Drew Raines | Director Trustee or director | 1 | $0 |
| Eric S Kassoff | Director Trustee or director | 1 | $0 |
| Gilbert Laite III Jr | Director Trustee or director | 1 | $0 |
| H Michael Miller | Director Trustee or director | 1 | $0 |
17 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ilene Baxt Boorman | Director Trustee or director | 1 | $0 |
| James P Morgan | Director Trustee or director | 1 | $0 |
| Jay Dobson | Director Trustee or director | 1 | $0 |
| Jeffrey L Mandler | Director Trustee or director | 1 | $0 |
| Joel R Marcus | Director Trustee or director | 1 | $0 |
| John Garippa | Director Trustee or director | 1 | $0 |
| Joshua J Hicks | Director Trustee or director | 1 | $0 |
| Kathleen Poole | Director Trustee or director | 1 | $0 |
| Lisa Stuckey | Director Trustee or director | 1 | $0 |
| Micahel B Shapiro | Director Trustee or director | 1 | $0 |
| Molly Phelan | Director Trustee or director | 1 | $0 |
| Morris Ellison | Director Trustee or director | 1 | $0 |
| Nicholas W Vitti | Director Trustee or director | 1 | $0 |
| Paul J Mooney | Director Trustee or director | 1 | $0 |
| Paul Trinchero | Director Trustee or director | 1 | $0 |
| Sharon F DiPaolo | Director Trustee or director | 1 | $0 |
| Timothy A Rye | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 34 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cris K O'Neall | Treasurer Trustee or director, Officer | 1 | $0 |
| J Kieran Jennings | Vice President, Secretary Trustee or director, Officer | 1 | $0 |
| Linda Terrill | President Trustee or director, Officer | 1 | $0 |
| Robert L Gordon | Assistant Secretary Trustee or director, Officer | 1 | $0 |
| Aaron Van Sant | Director Trustee or director | 1 | $0 |
| Angela W Adolph | Director Trustee or director | 1 | $0 |
| Brant Kahler | Director Trustee or director | 1 | $0 |
| Charles A Camlier | Director Trustee or director | 1 | $0 |
| David G Saliba | Director Trustee or director | 1 | $0 |
| Donald Leistman | Director Trustee or director | 1 | $0 |
| Drew Raines | Director Trustee or director | 1 | $0 |
| Eric S Kassoff | Director Trustee or director | 1 | $0 |
| Gilbert Laite III Jr | Director Trustee or director | 1 | $0 |
| H Michael Miller | Director Trustee or director | 1 | $0 |
| Ilene Baxt Boorman | Director Trustee or director | 1 | $0 |
| James E Popp | Director Trustee or director | 1 | $0 |
| James P Morgan | Director Trustee or director | 1 | $0 |
| Jay Dobson | Director Trustee or director | 1 | $0 |
| Jeffrey L Mandler | Director Trustee or director | 1 | $0 |
| Jerome Wallach | Director Trustee or director | 1 | $0 |
| Joel R Marcus | Director Trustee or director | 1 | $0 |
| John Garippa | Director Trustee or director | 1 | $0 |
| Joshua J Hicks | Director Trustee or director | 1 | $0 |
| Kathleen Poole | Director Trustee or director | 1 | $0 |
| Lisa Stuckey | Director Trustee or director | 1 | $0 |
| Micahel B Shapiro | Director Trustee or director | 1 | $0 |
| Michele M Whittington | Director Trustee or director | 1 | $0 |
| Molly Phelan | Director Trustee or director | 1 | $0 |
| Morris Ellison | Director Trustee or director | 1 | $0 |
| Nicholas W Vitti | Director Trustee or director | 1 | $0 |
| Paul J Mooney | Director Trustee or director | 1 | $0 |
| Paul Trinchero | Director Trustee or director | 1 | $0 |
| Sharon F DiPaolo | Director Trustee or director | 1 | $0 |
| Timothy A Rye | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 23425 COMMERCE PARK DRIVE 103, CLEVELAND, OH 44122-0000
- In care of
- % TRACEY DOWDEN
- Principal officer (990 for 2024)
- Kieran Jennings Esq, 23425 Commerce Park Drive 103, Cleveland, OH 44122
- Signed the 990
- Linda Terrill, President
- Phone
- (833) 745-4888
- Website
- WWW.APTCNET.COM
- Return prepared by
- Forvis Mazars LLP
Mission
THE PURPOSES OF APTC ARE TO CREATE A NETWORK OF ACCOMPLISHED, EXPERIENCED, AND RESPECTED ATTORNEYS THROUGHOUT THE UNITED STATES THAT WILL CARRY ON PROFESSIONAL EDUCATIONAL PROGRAMS FOR ITS MEMBERS AND OTHERS AND THAT WILL ENABLE MEMBERS TO EXPAND THEIR PROFESSIONAL RELATIONSHIPS NATIONALLY, IN ACCORDANCE WITH APPLICABLE RULES AND REGULATIONS UNDER THE INTERNAL REVENUE CODE.
Program accomplishments
- APTC CONDUCTS ONE NATIONAL EDUCATIONAL SEMINAR PER YEAR FOR ITS MEMBERS ON PROPERTY TAX ISSUES, WITH NATIONALLY KNOWN SPEAKERS FROM THE APPRAISAL AND REAL ESTATE INDUSTRIES. APTC'S ANNUAL PROPERTY TAX SEMINAR, WHICH FEATURED SPEAKERS FROM ACROSS THE UNITED STATES WAS HELD ON OCTOBER 23-25, 2024.
- APTC'S MEMBERS MEET ON THREE OCCASIONS PER YEAR, WITH ONE MEETING HELD IN CONJUNCTION WITH THE NATIONAL EDUCATIONAL SEMINAR. THE MEETING ENABLES THE MEMBERS TO DISCUSS AND EXCHANGE IDEAS, PROFESSIONAL TECHNIQUES, CHANGES IN THE LAW, AND JUDICIAL DECISIONS IN THEIR JURISDICTIONS. THE EDUCATIONAL AND INFORMATIONAL EXCHANGE AT THE SEMINARS AND MEETINGS FURTHER THE EXEMPT PURPOSES OF PROMOTING THE PRACTICE OF PROPERTY TAX LAW, ADVANCING THE QUALITY AND PROFESSIONAL GROWTH OF LAW FIRMS PRACTICING IN THE PROPERTY TAX AREA, AND ENABLING THESE FIRMS TO BETTER SERVE THEIR CLIENTS BOTH LOCALLY AND NATIONWIDE.
- BETWEEN MEETINGS, MEMBERS ROUTINELY EXCHANGE INFORMATION REGARDING CHANGES IN THE LAW AND NEW JUDICIAL DECISIONS IN THEIR JURISDICTIONS. INDIVIDUAL MEMBERS ALSO ROUTINELY CONTACT MEMBERS IN OTHER JURISDICTIONS TO DISCUSS MATTERS THEIR CLIENTS HAVE IN THOSE OTHER JURISDICTIONS. THE ABILITY OF APTC MEMBERS TO TAP THE EXPERTISE OF MEMBERS IN OTHER JURISDICTIONS AND, WHERE APPROPRIATE REFER CLIENT MATTERS TO THESE OTHER MEMBERS, GIVES CLIENTS OF INDIVIDUAL MEMBER FIRMS ACCESS TO EXPERT LEGAL SERVICES NATIONWIDE. SINCE PROPERTY TAX LAW IS A SMALL, HIGHLY SPECIALIZED PRACTICE AREA IN WHICH FEW FIRMS ENGAGE IN ANY GIVEN JURISDICTION, WITHOUT APTC'S NETWORK OF SKILLED, DEPENDABLE LAWYERS, IT WOULD BE EXTREMELY DIFFICULT FOR PROPERTY OWNERS OR THEIR LAWYERS IN ONE JURISDICTION TO LOCATE PRACTITIONERS SKILLED IN THIS PRACTICE AREA IN A DIFFERENT PART OF THE COUNTRY.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 41-1769582
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $37,631
- Income (IRS master file)
- $269,025
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $269,025 | $265,935 | $37,631 | IRS |
| 990 | December 2023 | $247,632 | $261,132 | $38,525 | XML |
| 990 | December 2022 | $242,248 | $255,593 | $40,965 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 41-1769582).
Questions about AMERICAN PROPERTY TAX COUNSEL
- What is the EIN of AMERICAN PROPERTY TAX COUNSEL?
- The employer identification number (EIN) of AMERICAN PROPERTY TAX COUNSEL is 41-1769582.
- Is AMERICAN PROPERTY TAX COUNSEL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2003.
- Are donations to AMERICAN PROPERTY TAX COUNSEL tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AMERICAN PROPERTY TAX COUNSEL 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 PROPERTY TAX COUNSEL due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN PROPERTY TAX COUNSEL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of AMERICAN PROPERTY TAX COUNSEL?
- The 990 for the year ended December 31, 2024 names Kieran Jennings Esq.
- Who are the officers and directors of AMERICAN PROPERTY TAX COUNSEL?
- The 990 for the year ended December 31, 2024 lists 32 people; 0 received compensation from the organization.
- How much revenue does AMERICAN PROPERTY TAX COUNSEL have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $269,025, expenses of $265,935 and total assets of $37,631 at year end.
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