THE AMERICAN COLLEGE OF TRUST AND … - Form 990 Financial Data

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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

1982

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 FOUNDATION, founded in 1982, is a small nonprofit in the Crime & Legal sector that reported $363K in total revenue in fiscal year 2024. The organization ran a surplus of $107K, a strong 29% operating margin.

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 Service Accomplishments

Program 1

Expenses: $164,972

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.

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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 $181,401

Program Service Revenue $0

Investment Income $182,017

Other Revenue $0

TOTAL REVENUE $363,418

Expense Breakdown

Grants Paid $148,300

Salaries & Benefits $0

Fundraising Expenses $-1

Program Expenses $164,972

Other Expenses $108,209

TOTAL EXPENSES $256,509

Year-over-Year Comparison

	2024	2023	Change
Revenue	$363,418	$337,792	+0.1%
Expenses	$256,509	$254,323	+0.0%
Net Income	$106,909	$83,469	+0.3%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN T ROGERS JR	PRESIDENT	5.00	Officer Director	$0	$0	$0
LORA G DAVIS	VICE PRESIDENT, CHAIR, GRANT CTE	5.00	Officer Director	$0	$0	$0
T RANDOLPH HARRIS	TREASURER	5.00	Officer Director	$0	$0	$0
KENDIS KEY MUSCHEID	SECRETARY	5.00	Officer Director	$0	$0	$0
DAVID F EDWARDS	CO-CHAIR, FUNDRAISING CTE (TO MAR '25)	2.00	Director	$0	$0	$0
ROBERT KIRKLAND	CO-CHAIR, FUNDRAISING CTE	2.00	Director	$0	$0	$0
FARHAD AGHDAMI	DIRECTOR (FROM MAR '25)	2.00	Director	$0	$0	$0
BRAD BEDINGFIELD	DIRECTOR	2.00	Director	$0	$0	$0
S GRAY EDMONDSON	DIRECTOR (FROM MAR '25)	2.00	Director	$0	$0	$0
TODD A FLUBACHER	DIRECTOR	2.00	Director	$0	$0	$0
KEITH BRADOC GALLANT	DIRECTOR (TO MAR '25)	2.00	Director	$0	$0	$0
PETER S GORDON	DIRECTOR (TO MAR '25)	2.00	Director	$0	$0	$0
CHASITY GRICE	DIRECTOR	2.00	Director	$0	$0	$0
SHANNON G GUTHRIE	DIRECTOR	2.00	Director	$0	$0	$0
CHRISTOPHER R HOYT	DIRECTOR (TO MAR '25)	2.00	Director	$0	$0	$0
JOSHUA E HUSBANDS	DIRECTOR (FROM MAR '25)	2.00	Director	$0	$0	$0
CYNTHIA G LAMAR-HART	DIRECTOR	2.00	Director	$0	$0	$0
WILLIAM P LAPIANA	DIRECTOR	2.00	Director	$0	$0	$0
JUDY Y LEE	DIRECTOR	2.00	Director	$0	$0	$0
HUGH MAGILL	DIRECTOR	2.00	Director	$0	$0	$0
W CAMERON MCCULLOCH	DIRECTOR	2.00	Director	$0	$0	$0
MICHELE A W MCKINNON	DIRECTOR (TO MAR '25)	2.00	Director	$0	$0	$0
CHARLES IAN NASH	DIRECTOR	2.00	Director	$0	$0	$0
JEANNE L NEWLON	DIRECTOR	2.00	Director	$0	$0	$0
BENETTA Y PARK	DIRECTOR	2.00	Director	$0	$0	$0
STEPHANIE PERRY	DIRECTOR	2.00	Director	$0	$0	$0
MICHAELLE D RAFFERTY	DIRECTOR (FROM MAR '25)	2.00	Director	$0	$0	$0
BRUCE S ROSS	DIRECTOR	2.00	Director	$0	$0	$0
ALAN F ROTHSCHILD JR	DIRECTOR	2.00	Director	$0	$0	$0
ANITA J SIEGEL	DIRECTOR	2.00	Director	$0	$0	$0
AKANE R SUZUKI	DIRECTOR (FROM MAR '25)	2.00	Director	$0	$0	$0
DEBORAH O MCKINNON	EXECUTIVE DIRECTOR	6.00	Officer	$0	$0	$0

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	$363,418	$256,509	$2,877,656	$106,909
2024	$337,792	$254,323	$2,773,349	$83,469
2023	$252,171	$231,327	$2,583,414	$20,844
2022	$327,651	$172,359	$2,503,676	$155,292
2021	$385,574	$132,829	$2,658,153	$252,745
2020	$180,656	$167,262	$2,000,426	$13,394
2019	$220,031	$220,290	$2,008,437	$-259
2018	$357,014	$197,137	$1,924,691	$159,877

THE AMERICAN COLLEGE OF TRUST AND ESTATE COUNSEL FOUNDATION