2024-10-23T15:46:45-05:00 2024-06-30 580692043 MAULDIN & JENKINS LLC 200 GALLERIA PKWY SE STE 1700 ATLANTA GA 303395946 990 2023-07-01 752481300 AMERICAN COUNCIL ON GIFT ANNUITIES AMER 7708743355 5151 E BROADWAY BLVD 1600 TUCSON AZ 85711 PHILIP M PURCELL PRESIDENT 7708743355 2024-10-22 1 1 MARY JO ALEXANDER P00002534 7709558600 2024-10-22 2023 2024-10-15 13:58:12Z PHILIP M PURCELL 5151 E BROADWAY BLVD 1600 TUCSON AZ 85711 407304 0 X WWW.ACGA-WEB.ORG X 1927 TX SEE SCHEDULE O FOR COMPLETE DESCRIPTION.THE ACGA'S MISSION IS TO FOSTER THE SUCCESS OF CHARITABLE GIFT ANNUITY PROGRAMS AT CHARITIES NATIONWIDE THROUGH THE PROMULGATION OF SUGGESTED MAXIMUM GIFT ANNUITY RATES, EDUCATION, RESEARCH, MONITORING STATE REGULATIONS, ADVOCACY, AND OTHER ACTIVITIES THAT PROMOTE GOOD GIFTS FOR NONPROFITS AND THEIR DONORS.OUR VISION: THE AMERICAN COUNCIL ON GIFT ANNUITIES IS THE PREMIER RESOURCE FOR CHARITABLE GIFT ANNUITY PROGRAM SUCCESS. 23 23 0 36 0 0 164885 204485 4102 176235 16252 26584 0 0 185239 407304 0 13263 0 0 0 0 0 0 0 183712 373122 183712 386385 1527 20919 793610 857868 30490 21060 763120 836808 X THE ACGA'S MISSION IS TO FOSTER THE SUCCESS OF CHARITABLE GIFT ANNUITY PROGRAMS AT CHARITIES NATIONWIDE THROUGH THE PROMULGATION OF SUGGESTED MAXIMUM GIFT ANNUITY RATES, EDUCATION, RESEARCH, MONITORING STATE REGULATIONS, ADVOCACY, AND OTHER ACTIVITIES THAT PROMOTE GOOD GIFTS FOR NONPROFITS AND THEIR DONORS. 0 0 192331 13263 175385 ACGA OFFERS AN EDUCATIONAL CONFERENCE EVERY TWO YEARS, FOR PLANNED GIVING, DEVELOPMENT, AND ADMINISTRATIVE STAFF OF CHARITABLE NON-PROFITS AND RELATED PROFESSIONALS. 104959 850 THE AMERICAN COUNCIL ON GIFT ANNUITIES (ACGA) EDUCATES CHARITABLE ORGANIZATIONS ON VARIOUS FORMS OF PLANNED GIVING SUCH AS GIFT ANNUITIES AND SPLIT-INTEREST AGREEMENTS, DEVELOPS AND PUBLISHES SUGGESTED CHARITABLE GIFT ANNUITY RATES AND METHODOLOGIES FOR USE BY CHARITIES AND THEIR DONORS. RATES TABLES ON THE WEBSITE ARE FREE TO THE PUBLIC.ELECTRONIC RATES BROCHURES, RATES REPORTS & SURVEYS ARE FREE TO THE SUPPORTING ORGANIZATIONS. 297290 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 1 1 0 1 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JACK FRIDAY LLC 7708743355 5151 E BROADWAY BLVD SUITE 1600 TUCSON AZ 85711 X JOSEPH O BULL JD PRESIDENT 4.00 X X 0 0 0 PHILIP M PURCELL CFRE MPAJD PRESIDENT-ELECT 3.00 X X 0 0 0 RENEE V KURDZOS VP DEVELOPMENT 1.00 X X 0 0 0 JULIAN MAJOR VP ENGAGEMENT 2.00 X X 0 0 0 KEVIN P MCGOWAN VP FINANCE & INVESTMENTS 2.00 X X 0 0 0 REBECCA LOCKE VP, GOVERNANCE & SECRETARY 4.00 X X 0 0 0 CATHY R SHEFFIELD VP PROGRAMS 5.50 X X 0 0 0 DAVID G ELY CFA VP, RATES & REGULATIONS 1.50 X X 0 0 0 KINNA CLARK ESQ VP RESEARCH 2.00 X X 0 0 0 CATHERINE MELVIN CPA CITP DIRECTOR 2.50 X 0 0 0 MICHAEL WELLING DIRECTOR 1.00 X 0 0 0 LAWRENCE P KATZENSTEIN JD DIRECTOR 2.00 X 0 0 0 ROCHELLE A MAKELA-GOODMAN DIRECTOR 2.00 X 0 0 0 ANGELA G PARSONS JD CAP DIRECTOR 3.00 X 0 0 0 PAUL PUTMAN PHD DIRECTOR 1.50 X 0 0 0 CORLISS TAYLOR JD MBA DIRECTOR 2.00 X 0 0 0 EDWIN CABLE CPA CFP DIRECTOR 2.00 X 0 0 0 JEREMY STELTER DIRECTOR 1.00 X 0 0 0 CRYSTAL THOMKINS CAP DIRECTOR 2.00 X 0 0 0 CARL WAYNE JD CAP DIRECTOR 1.00 X 0 0 0 ALEX P BROVEY JD LLM DIRECTOR 2.00 X 0 0 0 PAMELA LEONARD DIRECTOR 1.50 X 0 0 0 CHRISTOPHER LONG DIRECTOR 2.00 X 0 0 0 MELISSA SYLVESTER CFA CAIA AIF DIRECTOR 1.00 X 0 0 0 BRYAN TAYLOR CFA DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 JACK FRIDAY LLC 5151 E BROADWAY BLVD SUITE 1600 TUCSON AZ 85711 ASSOCIATION MANAGEMENT, CONFERENCE SERVI 135470 1 135085 69400 204485 CONFERENCE INCOME 900099 175385 175385 WEBINARS 900099 850 850 176235 26584 26584 407304 176235 0 26584 13263 13263 145523 118857 26666 9775 9775 10100 10100 4346 4346 14912 11295 3617 10437 10437 9865 9865 161254 141744 19510 4092 2031 2061 STATE REGULATIONS 2068 2068 AWARDS AND GIFTS 500 500 CEU APPLICATION FEE 250 250 386385 297290 89095 0 7332 25655 139865 135946 260 0 122 8100 8100 0 0 646153 696145 793610 857868 30490 21060 30490 21060 X 763120 836808 763120 836808 793610 857868 20919 52769 0 X X 0 1 X 1 0 X 124799 133596 150921 164885 204485 778686 213979 2641 95465 4102 176235 492422 338778 136237 246386 168987 380720 1271108 1550 450 900 1850 12850 17600 0 1550 450 900 1850 12850 17600 1253508 12094 9838 12928 16252 26584 77696 12094 9838 12928 16252 26584 77696 350872 146075 259314 185239 407304 1348804 0.92930 0.91060 0.05760 0.05840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 10100 10100 0 PART II-B, LINE 1: FEES PAID TO A PROFESSIONAL FIRM FOR GOVERNMENT RELATIONS AND STATE LEGISLATIVE UPDATE REPORTS 240561 700 27460 13263 255458 209544 250 30767 240561 233375 500 -13691 10640 209544 237335 100 -4060 233375 233458 3437 3590 3150 237335 0.25247 0.74753 0.00000 0 0 8100 8100 0 0 X 460073 52769 52769 407304 0 407304 386385 0 386385 0 386385 PART V, LINE 4: THE AMERICAN COUNCIL ON GIFT ANNUITIES HAS ESTABLISHED AN ENDOWMENT FUND TO ASSIST PROMISING GIFT PLANNERS WITH THEIR PROFESSIONAL DEVELOPMENT. THE TERRY L. SIMMONS PHILANTHROPIC ENDOWMENT FUND WILL PROVIDE SCHOLARSHIPS TO WORTHY INDIVIDUALS WHO WOULD OTHERWISE BE UNABLE TO ATTEND THE CONFERENCE ON GIFT ANNUITIES. PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE RECOGNITION, MEASUREMENT, CLASSIFICATION, AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COUNCIL'S TAX RETURNS. MANAGEMENT HAS DETERMINED THAT THE COUNCIL DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE COUNCIL'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE COUNCIL WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE. 0 CONFERENCE SCHOLARSHIP 9 13263 FORM 990, PART ONE, LINE ONE ACTIVITIES: ONE OF THE PRIMARY ACTIVITIES OF THE COUNCIL IS THE PUBLICATION OF SUGGESTED CHARITABLE GIFT ANNUITY RATES FOR USE BY CHARITIES AND THEIR DONORS. THE COUNCIL RETAINS THE SERVICES OF AN ACTUARIAL FIRM TO ADVISE AND CONSULT ON MATTERS PERTAINING TO LIFE EXPECTANCIES AND RELATED MATTERS. THE COUNCIL HAS A LONG AND DISTINGUISHED RECORD IN THIS AREA, AND ITS SUGGESTED RATES HAVE LONG BEEN RECOGNIZED, NOT ONLY BY CHARITIES AND DONORS, BUT ALSO BY STATE INSURANCE DEPARTMENTS AND THE IRS AS BEING ACTUARIALLY SOUND AND IN THE BEST INTERESTS OF ALL PARTIES INVOLVED. SEE OUR INDIVIDUAL STATE REGULATIONS AND GIFT ANNUITY RATES WEBPAGES. WWW.ACGA-WEB.ORG. ACGA OFFERS AN EDUCATIONAL CONFERENCE EVERY TWO YEARS, FOR PLANNED GIVING, DEVELOPMENT AND ADMINISTRATIVE STAFF OF CHARITABLE NON-PROFITS AND RELATED PROFESSIONS. FORM 990, PART VI, SECTION A, LINE 3 JACK FRIDAY, LLC, PROVIDES ADMINISTRATIVE SERVICES TO ACGA. JACK FRIDAY WORKS UNDER THE SUPERVISION OF ACGA. FINANCIAL ITEMS ARE APPROVED BEFORE PAYMENT, JACK FRIDAY WORKS HAND IN HAND WITH THE ACGA BOARD TO ACCOMPLISH THEIR MISSION AND PLAN THE LOGISTICAL ASPECT OF THEIR CONFERENCES & BOARD MEETINGS. THE COUNCIL HAS NO EMPLOYEES. DURING THE YEAR ENDED JUNE 30, 2024, THE COUNCIL PAID JACK FRIDAY $145,523 FOR BUSINESS MANAGEMENT SERVICE. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED THE BYLAWS TO INCLUDE THE ORGANIZATION'S EXEMPT PURPOSE AND ADDED ADDITIONAL ARTICLES TO ADDRESS DISSOLUTION AND INDEMNIFICATION. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 486 MEMBERS WHO PAY ANNUAL DUES. MEMBERS DO NOT HAVE VOTING RIGHTS NOR DO THEY RECEIVE SUBSTANTIAL FINANCIAL BENEFITS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO THE FILING OF THE ACGA TAX RETURN (FORM 990), THE TAX RETURN IS SENT TO ALL BOARD MEMBERS WITH A COPY OF THE YEAR-END P&L STATEMENT FOR REVIEW AND COMMENT. THE INFORMATION IS SENT TO ALL BOARD MEMBERS VIA EMAIL ALLOWING 10 BUSINESS DAYS FOR BOARD MEMBERS TO RESPOND WITH ANY COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C ACGA REQUIRES BOARD MEMBERS TO SIGN A CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. SIGNED FORMS ARE KEPT ON FILE AT THE ACGA MANAGEMENT OFFICE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES TO THE PROCEDURES FOR AUDITOR SELECTION NOR OVERSIGHT OF THE AUDIT PROCESS. ACGA UTILIZED THE SERVICES OF THE SAME AUDITORS AS IN THE PREVIOUS YEAR.