2024-11-15T15:59:32+00:00 2023-12-31 440160260 Forvis Mazars LLP 820 Massachusetts Ave Suite 1370 Indianapolis IN 46204 990 2023-01-01 411769582 American Property Tax Counsel Inc AMER 9138148900 13220 Metcalf Avenue 155 Overland Park KS 66213 Linda Terrill President 3172370300 2024-11-15 true true Nicole Fishback P01279475 3173834000 2024-11-15 2023 2024-10-15 13:58:12Z Linda Terrill 13220 Metcalf Avenue 155 Overland Park KS 66213 247632 false X WWW.APTCNET.COM X 1994 WI AMERICAN PROPERTY TAX COUNSEL, INC. (APTC) WAS FOUNDED TO CREATE A NATIONAL NETWORK OF PROPERTY TAX LAW FIRMS THROUGHOUT THE UNITED STATES. 29 29 0 50 0 0 242246 247627 0 0 2 5 0 0 242248 247632 0 0 0 0 0 0 0 0 0 255593 261132 255593 261132 -13345 -13500 40965 38525 10454 21514 30511 17011 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. false false 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 11-13, 2023. 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. 0 false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 0 false false false false true true false false false X 29 29 true true false false true true true true true false false false false false false false false false WI X Tracey Dowden 3103798261 2512 Artesia Blvd Suite 200 Redondo Beach CA 90278 X Cris K O'Neall Treasurer 1.0 X X 0 0 0 J Kieran Jennings Vice President, Secretary 1.0 X X 0 0 0 Linda Terrill President 1.0 X X 0 0 0 Robert L Gordon Assistant Secretary 1.0 X X 0 0 0 Aaron Van Sant Director 1.0 X 0 0 0 Angela W Adolph Director 1.0 X 0 0 0 Brant Kahler Director 1.0 X 0 0 0 Charles A Camlier Director 1.0 X 0 0 0 David G Saliba Director 1.0 X 0 0 0 Donald Leistman Director 1.0 X 0 0 0 Drew Raines Director 1.0 X 0 0 0 Eric S Kassoff Director 1.0 X 0 0 0 Gilbert Laite III Jr Director 1.0 X 0 0 0 H Michael Miller Director 1.0 X 0 0 0 Ilene Baxt Boorman Director 1.0 X 0 0 0 James E Popp Director 1.0 X 0 0 0 James P Morgan Director 1.0 X 0 0 0 Jay Dobson Director 1.0 X 0 0 0 Jeffrey L Mandler Director 1.0 X 0 0 0 Jerome Wallach Director 1.0 X 0 0 0 Joel R Marcus Director 1.0 X 0 0 0 John Garippa Director 1.0 X 0 0 0 Joshua J Hicks Director 1.0 X 0 0 0 Kathleen Poole Director 1.0 X 0 0 0 Lisa Stuckey Director 1.0 X 0 0 0 Micahel B Shapiro Director 1.0 X 0 0 0 Michele M Whittington Director 1.0 X 0 0 0 Molly Phelan Director 1.0 X 0 0 0 Morris Ellison Director 1.0 X 0 0 0 Nicholas W Vitti Director 1.0 X 0 0 0 Paul J Mooney Director 1.0 X 0 0 0 Paul Trinchero Director 1.0 X 0 0 0 Sharon F DiPaolo Director 1.0 X 0 0 0 Timothy A Rye Director 1.0 X 0 0 0 0 0 0 0 false false false 0 247627 247627 0 0 0 0 0 5 5 0 0 0 0 0 0 0 0 0 247632 0 0 5 49905 3597 0 92725 2251 704 4818 105137 1791 Other Fees 204 0 261132 21290 13216 13240 13244 6435 1065 0 0 0 0 0 11000 0 0 0 0 0 0 0 0 40965 38525 10454 21514 0 0 0 0 10454 21514 101847 101847 -71336 -84836 30511 17011 40965 38525 -13500 0 X false false false true false false Form 990, Part VI, Line 2 Family/business relationships amongst interested persons J. Kieran Jennings and John Garippa - Business relationship, J. Kieran Jennings and James Popp - Business relationship, James Popp and John Garippa - Business relationship, John Garippa and Charles Camalier - Business relationship, Andy Raines and Charles Camalier - Business relationship, Andy Raines and Michael Martone - Business relationship, Andy Raines and James Popp - Business relationship, John Garippa and Jeff Mandler - Business relationship, Joel Marcus and John Garippa - Business relationship, Joel Marcus and Jeff Mandler - Business relationship, James Popp and Jeff Mandler - Business relationship, Jeff Mandler and Charles Camalier - Business relationship, Jeff Mandler and David Saliba - Business relationship, J. Kieran Jennings and Cris O'Neall - Business relationship Form 990, Part VI, Line 3 Delegation of management duties Dowden Enterprises, Inc. dba Davis-Replogle and Associates. Management company makes arrangements for meetings of organization members and for organization's annual seminar. No officer, director, etc. of the organization is compensated by Dowden. APTC paid Davis-Replogle a fee of $49,905 for such services in 2023. Form 990, Part VI, Line 6 Classes of members or stockholders There is only one class of membership. Memberships are held by law firms. Members are directors of the organization with voting rights on all matters relating to the organization in accordance with the organization's bylaws. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body There is only one class of membership. Members have the right to vote on the admission of new members to the organization. Members also have the right to remove existing members under certain circumstances in accordance with the organization's bylaws. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders There is only one class of membership. Memberships are held by law firms. Members approve all decisions of the organization. Each member has one vote in making decisions. Some of the decision that require the approval of the members are: (1) admission, suspension and removal of members; (2) reevaluation of membership due to a change in a member's status; (3) the amount of dues and special assessments on members; (4) amendment of the organization's bylaws. Form 990, Part VI, Line 11b Review of form 990 by governing body The prepared Form 990 is reviewed by the organization's President and Treasurer before filing with the IRS. The review is conducted within 30 days prior to the filing of the the Form 990. The Treasurer reviews all of the inputs to the prepared Form 990. Form 990, Part VI, Line 19 Required documents available to the public Documents are made available to the organization's members upon written request to the organization's President, Secretary or Treasurer. The organization's documents are not generally made available to the public. FORM 990, PART VI, LINE 1A VOTING MEMBERS OF THE GOVERNING BODY AMERICAN PROPERTY TAX COUNSEL HAD 29 VOTING DIRECTORS ON THE BOARD AT THE END OF THE YEAR. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS MEMBERSHIPS ARE HELD BY LAW FIRMS. MEMBERSHIP, AFTER THE INITIAL FORMATION, IS ISSUED ONLY TO THOSE LAW FIRMS APPROVED BY THE BOARD OF DIRECTORS. EACH MEMBER IS DEEMED TO HAVE ACCEPTED AND AGREED TO ABIDE BY THE BYLAWS AND THE RULES AND REGULATIONS ADOPTED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF MEMBERS OF THE GOVERNING BODY APTC'S BYLAWS PROVIDE THAT ITS MEMBERS ELECT DIRECTORS EACH YEAR AT THE ANNUAL MEMBERSHIP MEETING. MOREOVER, A MAJORITY OF THE MEMBERS PRESENT AT A MEMBERSHIP MEETING AT WHICH A QUORUM IS PRESENT MAY REMOVE ANY DIRECTOR, WITH OR WITHOUT CAUSE, AND ELECT A NEW DIRECTOR TO SERVE THE UNEXPIRED TERM OF THE DIRECTOR REMOVED FROM OFFICE. PURSUANT TO APTC'S BYLAWS, ALL OTHER VACANCIES ON THE BOARD OF DIRECTORS ARE FILLED BY THE BOARD OF DIRECTORS, UNLESS THE NUMBER OF REMAINING DIRECTORS IS FEWER THAN THREE, IN WHICH CASE THE MEMBERS ELECT A NEW DIRECTOR TO FILL THE VACANCY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS APTC'S BYLAWS PROVIDE THAT THE MEMBERS MUST APPROVE THE FOLLOWING BOARD ACTIONS, AS DESCRIBED BELOW: -ADMITTANCE, SUSPENSION, OR EXPULSION OF MEMBERS: 80% OF APTC'S MEMBERS MUST APPROVE OF (I) ADMITTANCE OF ANY NEW MEMBER AND (II) THE SUSPENSION, EXPULSION, OR DENIAL OF ANY OR ALL OF THE PRIVILEGES OF MEMBERSHIP, OF AN EXISTING MEMBER. - REEVALUATION OF MEMBERSHIP: IN INSTANCES WHERE A MEMBER OF FIRM'S DESIGNATED REPRESENTATIVE HAS LEFT SUCH FIRM, THE MEMBERS ARE TO DETERMINE, BY A MAJORITY VOTE, WHETHER TO RETAIN OR DISCONTINUE SUCH FIRM'S MEMBERSHIP (AFTER HAVING CONSIDERED THE RECOMMENDATION OF APTC'S EXECUTIVE COMMITTEE). - SPECIAL ASSESSMENTS: A MAJORITY OF APTC'S EMBERS MUST APPROVE OF ANY BOARD-IMPOSED SPECIAL ASSESSMENT THAT WOULD EXCEED 25% OF THE ANNUAL MEMBERSHIP DUES FOR THE CURRENT YEAR. - BYLAWS AMENDMENTS: A MAJORITY OF THE MEMBERS PRESENT AT A MEMBERSHIP MEETING AT WHICH A QUORUM IS PRESENT MUST APPROVE OF ANY BYLAWS AMENDMENTS PROPOSED BY APTC'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990 APTC'S PRESIDENT, TREASURER AND AN INDEPENDENT ACCOUNTING FIRM WORK TOGETHER CLOSELY IN THE PREPARATION AND REVIEW OF FORM 990. BEFORE APTC'S FORM 990 IS SUBMITTED TO THE IRS, A COPY IS PROVIDED TO APTC'S EXECUTIVE COMMITTEE FOR REVIEW, COMMENTS, AND QUESTIONS. APTC'S EXECUTIVE COMMITTEE FOR PURPOSES OF REVIEW, ETC. CONSISTS OF THE TREASURER AND PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ALTHOUGH APTC'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO ITS MEMBERS, SUCH DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.