THE AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL (EIN 274395855) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

DEBORAH O MCKINNON

Phone

2026848460

Tax Period

2024-05-01 to 2025-04-30

THE AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL, founded in 2010, is a community nonprofit in the Community Improvement sector that reported $9.1M in total revenue in fiscal year 2024.

Mission

ASSOCIATION OF TRUST AND ESTATE LAWYERS MEETING THE HIGHEST PROFESSIONAL STANDARDS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $50,000

Program Service Revenue $8,812,964

Investment Income $199,102

Other Revenue $4,977

TOTAL REVENUE $9,067,043

Expense Breakdown

Grants Paid $2,000

Salaries & Benefits $2,602,836

Fundraising Expenses $0

Other Expenses $6,566,238

TOTAL EXPENSES $9,171,074

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,067,043	$8,900,341	+0.0%
Expenses	$9,171,074	$8,660,170	+0.1%
Net Income	$-104,031	$240,171	-1.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$541,185

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PETER S GORDON	PRESIDENT	10.00	Officer Director	$0	$0	$0
MARGARET G LODISE	PRESIDENT-ELECT	10.00	Officer Director	$0	$0	$0
MELISSA J WILLMS	VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
ELAINE M BUCHER	TREASURER	10.00	Officer Director	$0	$0	$0
MARGARET EW SAGER	SECRETARY	10.00	Officer Director	$0	$0	$0
SUSAN D SNYDER	IMMEDIATE PAST PRESIDENT	10.00	Officer Director	$0	$0	$0
KURT A SOMMER	IMMEDIATE PAST PRESIDENT (TO MAR '25)	2.00	Director	$0	$0	$0
FARHAD AGHDAMI	REGENT	2.00	Director	$0	$0	$0
SHANNON K BARKS	REGENT	2.00	Director	$0	$0	$0
LEIGH-ALEXANDRA BASHA	REGENT	2.00	Director	$0	$0	$0
EDWARD J BECKWITH	MEMBER AT LARGE (FROM MAR '25)	2.00	Director	$0	$0	$0
BRAD BEDINGFIELD	REGENT	2.00	Director	$0	$0	$0
SARAH S BUTTERS	REGENT	2.00	Director	$0	$0	$0
STEPHANIE B CASTEEL	REGENT	2.00	Director	$0	$0	$0
TAMI CONETTA	REGENT	2.00	Director	$0	$0	$0
LORA G DAVIS	REGENT	2.00	Director	$0	$0	$0
S GRAY EDMONDSON	REGENT	2.00	Director	$0	$0	$0
LYAT EYAL	REGENT	2.00	Director	$0	$0	$0
DANA G FITZSIMONS JR	REGENT	2.00	Director	$0	$0	$0
GREGORY V GADARIAN	REGENT	2.00	Director	$0	$0	$0
MIRIAM W HENRY	REGENT	2.00	Director	$0	$0	$0
ELIZABETH HOLLAND HUTCHINS	REGENT (TO MAR '25)	2.00	Director	$0	$0	$0
JOSHUA E HUSBANDS	REGENT	2.00	Director	$0	$0	$0
SHAHEEN I IMAMI	REGENT	2.00	Director	$0	$0	$0
KIM KAMIN	REGENT	2.00	Director	$0	$0	$0
CYNTHIA G LAMAR-HART	REGENT	2.00	Director	$0	$0	$0
JAMES D LAMM	MEMBER AT LARGE	2.00	Director	$0	$0	$0
KEVIN MATZ	REGENT	2.00	Director	$0	$0	$0
MICHELLE A W MCKINNON	REGENT	2.00	Director	$0	$0	$0
STEVEN K MIGNOGNA	REGENT	2.00	Director	$0	$0	$0
RAYMOND CLIFFORD ODOM	REGENT	2.00	Director	$0	$0	$0
BENETTA Y PARK	REGENT	2.00	Director	$0	$0	$0
JEFFERY T PEETZ	REGENT	2.00	Director	$0	$0	$0
TARA ANNE PLEAT	REGENT (FROM MAR '25)	2.00	Director	$0	$0	$0
MICHAELLE D RAFFERTY	REGENT	2.00	Director	$0	$0	$0
CAROLYN ANN REERS	REGENT	2.00	Director	$0	$0	$0
PROF RONALD J SCALISE	REGENT	2.00	Director	$0	$0	$0
SUSAN SHIELDS	REGENT	2.00	Director	$0	$0	$0
JEFFERY C THEDE	MEMBER AT LARGE	2.00	Director	$0	$0	$0
STEVEN E TRYTTEN	REGENT	2.00	Director	$0	$0	$0
STEPHANIE M TUTHILL	REGENT	2.00	Director	$0	$0	$0
SUZANNE BROWN WALSH	REGENT	2.00	Director	$0	$0	$0
LAUREN WOLVEN	REGENT	2.00	Director	$0	$0	$0
DEBORAH O MCKINNON	EXECUTIVE DIRECTOR	34.00	Officer	$504,813	$36,372	$541,185
REBECCA VANDALL	DIRECTOR, COMMUNICATIONS & MARKETING	40.00	Highest	$163,960	$8,248	$172,208
DYLAH E WALLENIUS	MEETINGS DIRECTOR	40.00	Highest	$158,581	$38,214	$196,795
VIRNA J TAVAREZ	STATE & REGIONAL MEETINGS	40.00	Highest	$138,841	$30,299	$169,140
DEBORAH OBERST	CONTROLLER	40.00	Highest	$138,127	$25,665	$163,792
AMY CRAWFORD	DIRECTOR, MEMBERSHIP & FOUNDATION MANAGEMENT	40.00	Highest	$127,306	$40,169	$167,475

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$9,067,043	$9,171,074	$7,725,742	$-104,031
2024	$8,900,341	$8,660,170	$9,365,873	$240,171
2023	$7,424,706	$7,966,770	$7,449,896	$-542,064
2022	$5,965,924	$6,053,444	$7,291,426	$-87,520
2021	$4,366,383	$3,656,776	$7,617,682	$709,607
2020	$6,514,366	$6,724,935	$6,068,404	$-210,569
2019	$6,501,410	$6,479,941	$7,194,230	$21,469
2018	$6,253,281	$5,875,217	$5,850,868	$378,064

THE AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL