Nonprofit · EIN 63-0795615
AMERICAN COLLEGE OF TAX COUNSEL
Tax-exempt · ROCHESTER, NY 14618
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $187,571 | $152,507 | $35,064 | $755,215 | $87,463 | $667,752 |
| December 31, 2023 | 990 | $162,677 | $151,192 | $11,485 | $729,310 | $96,622 | $632,688 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $176,775
- Investment income
- $10,622
- Royalties
- $174
- Other revenue
- $174
Expenses
- Grants and similar amounts paid
- $48,535
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,250
- Travel
- $821
- Program services (functional)
- $103,345
- Management and general (functional)
- $49,162
Balance sheet and other
- Total assets, start of year
- $729,310
- Total assets, end of year
- $755,215
- Total liabilities, end of year
- $87,463
- Net assets, end of year
- $667,752
- Gross receipts
- $187,571
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1980
- State of legal domicile
- TN
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 |
|---|---|---|---|
| LARRY A CAMPAGNA | IMMEDIATE PAST PRESIDENT Trustee or director | 4 | $0 |
| MICHAEL DESMOND | VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| AMEEK PONDA | SECRETARY-TREASURER Trustee or director, Officer | 4 | $0 |
| STEVEN DEAN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| DIANA L ERBSEN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| ROBB A LONGMAN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| MARY A MCNULTY | BOARD OF REGENTS Trustee or director | 1 | $0 |
| LYNN GHANDI | BOARD OF REGENTS Trustee or director | 1 | $0 |
| MICHAEL A CLARK | BOARD OF REGENTS Trustee or director | 1 | $0 |
| JANETTE M LOHMAN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| JULIE DIVOLA | BOARD OF REGENTS Trustee or director | 1 | $0 |
| ADAM M COHEN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| BRUCE P ELY | BOARD OF REGENTS Trustee or director | 1 | $0 |
| LISA M ZARLENGA | BOARD OF REGENTS Trustee or director | 1 | $0 |
| MELISSA L WILEY | BOARD OF REGENTS Trustee or director | 1 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALICE G ABREU | BOARD OF REGENTS Trustee or director | 1 | $0 |
| BAHAR A SCHIPPEL | PRESIDENT Trustee or director, Officer | 4 | $0 |
| JAYE CALHOUN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| DAVID G SHAPIRO | BOARD OF REGENTS Trustee or director | 1 | $0 |
| PAMELA LYONS | ADMINISTRATION MANAGER Officer | 5 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ARMANDO GOMEZ | IMMEDIATE PAST PRESIDENT Trustee or director | 4 | $0 |
| LARRY A CAMPAGNA | PRESIDENT Trustee or director, Officer | 4 | $0 |
| MICHAEL DESMOND | SECRETARY-TREASURER Trustee or director, Officer | 4 | $0 |
| AMEEK PONDA | BOARD OF REGENTS Trustee or director | 1 | $0 |
| JOHN P BARRIE | BOARD OF REGENTS Trustee or director | 1 | $0 |
| FRANK AGOSTINO | BOARD OF REGENTS Trustee or director | 1 | $0 |
| ROBB A LONGMAN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| MARY A MCNULTY | BOARD OF REGENTS Trustee or director | 1 | $0 |
| SUSAN E MORGENSTERN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| JENNY L JOHNSON WARE | BOARD OF REGENTS Trustee or director | 1 | $0 |
| JANETTE M LOHMAN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| JULIE DIVOLA | BOARD OF REGENTS Trustee or director | 1 | $0 |
| ADAM M COHEN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| STEPHEN R LOONEY | BOARD OF REGENTS Trustee or director | 1 | $0 |
| LISA M ZARLENGA | BOARD OF REGENTS Trustee or director | 1 | $0 |
| MELISSA L WILEY | BOARD OF REGENTS Trustee or director | 1 | $0 |
| ALICE G ABREU | BOARD OF REGENTS Trustee or director | 1 | $0 |
| BAHAR L SCHIPPEL | VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| JAYE CALHOUN | BOARD OF REGENTS Trustee or director | 1 | $0 |
| PAMELA LYONS | ADMINISTRATION MANAGER Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2604 ELMWOOD AVENUE 350, ROCHESTER, NY 14618-2213
- Principal officer (990 for 2024)
- MARY MCNULTY, 2604 ELMWOOD AVENUE 350, ROCHESTER, NY 14618
- Signed the 990
- MARY MCNULTY, TREASURER
- Phone
- (888) 549-4177
- Website
- WWW.ACTCONLINE.ORG
- Return prepared by
- WOJESKI & COMPANY CPA'S PC
Mission
TO FOSTER AND RECOGNIZE EXCELLENCE AND TO ELEVATE THE STANDARDS IN THE PRACTICE OF THE PROFESSION OF TAX LAW, TO STIMULATE DEVELOPMENT OF SKILLS AND KNOWLEDGE THROUGH PARTICIPATION IN CONTINUING LEGAL EDUCATION PROGRAMS AND SEMINARS TO PROVIDE ADDITIONAL MECHANISMS FOR INPUT BY TAX PROFESSIONALS INTO DEVELOPMENT OF TAX LAWS, AND TO FACILITATE SCHOLARLY DISCUSSIONS AND EXAMINATIONS OF TAX POLICY ISSUES.
Program accomplishments
- PROGRAM EXPENSES FOR MEETINGS AND SEMINARS AIMED AT FOSTERING AND STIMULATING DEVELOPMENT OF SKILLS AND KNOWLEDGE IN THE PRACTICE OF THE PROFESSION OF TAX LAW AND TO FACILITATE SCHOLARLY DISCUSSIONS AND EXAMINATIONS OF TAX POLICY ISSUES.Expenses $79,810 · grants $25,000 · revenue $176,775
- GRANT TO THE AMERICAN TAX POLICY INSTITUTE, A SECTION 501(C)(3) ORGANIZATION, WHICH SUPPORTS CONFERENCES AND OTHER PROGRAMMING HIGHLIGHTING TAX POLICY RESEARCH.Expenses $20,000 · grants $20,000
- GRANT AND RELATED EXPENSES TO THE THEODORE TANNENWALD, JR FOUNDATION FOR EXCELLENCE IN TAX SCHOLARSHIP, A 509(A)(3) SUPPORTING ORGANIZATION TO ACTC, TO SUPPORT ITS ANNUAL LAW STUDENT WRITING COMPETITION IN THE FIELD OF TAX LAW.Expenses $3,535 · grants $3,535
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
- 63-0795615
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $755,215
- Income (IRS master file)
- $187,571
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $187,571 | $152,507 | $755,215 | IRS |
| 990 | December 2023 | $162,677 | $151,192 | $729,310 | XML |
| 990 | December 2022 | $151,198 | $106,699 | $709,399 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 63-0795615).
Questions about AMERICAN COLLEGE OF TAX COUNSEL
- What is the EIN of AMERICAN COLLEGE OF TAX COUNSEL?
- The employer identification number (EIN) of AMERICAN COLLEGE OF TAX COUNSEL is 63-0795615.
- Is AMERICAN COLLEGE OF TAX COUNSEL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1981.
- Are donations to AMERICAN COLLEGE OF TAX COUNSEL tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AMERICAN COLLEGE OF 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 COLLEGE OF 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 COLLEGE OF 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 COLLEGE OF TAX COUNSEL?
- The 990 for the year ended December 31, 2024 names MARY MCNULTY.
- Who are the officers and directors of AMERICAN COLLEGE OF TAX COUNSEL?
- The 990 for the year ended December 31, 2024 lists 20 people; 0 received compensation from the organization.
- How much revenue does AMERICAN COLLEGE OF TAX COUNSEL have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $187,571, expenses of $152,507 and total assets of $755,215 at year end.
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