2025-11-06T15:43:55-06:00 2025-06-30 580692043 MAULDIN & JENKINS LLC 200 GALLERIA PKWY SE STE 1700 ATLANTA GA 303395946 990 2024-07-01 752481300 AMERICAN COUNCIL ON GIFT ANNUITIES AMER 7708743355 3430 E SUNRISE DRIVE 180 TUCSON AZ 85718 PHILIP M PURCELL PRESIDENT 7708743355 2025-11-06 1 1 MELISSA SEWARD P02145103 7709558600 2025-10-28 2024 2025-03-06 01:10:19Z X PHILIP M PURCELL 3430 E SUNRISE DRIVE 180 TUCSON AZ 85718 219612 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. 25 25 0 26 0 0 204485 186700 176235 4050 26584 28862 0 0 407304 219612 13263 0 0 0 0 0 0 0 0 373122 163995 386385 163995 20919 55617 857868 956595 21060 13215 836808 943380 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 65580 4050 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. ACGA OFFERS AN EDUCATIONAL CONFERENCE EVERY TWO YEARS, FOR PLANNED GIVING, DEVELOPMENT, AND ADMINISTRATIVE STAFF OF CHARITABLE NON-PROFITS AND RELATED PROFESSIONALS. RATES TABLES ON THE WEBSITE ARE FREE TO THE PUBLIC.ELECTRONIC RATES BROCHURES, RATES REPORTS & SURVEYS ARE FREE TO THE SUPPORTING ORGANIZATIONS. 65580 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 1 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JACK FRIDAY LLC 7708743355 3430 E SUNRISE DRIVE SUITE 180 TUCSON AZ 85718 X PHILIP M PURCELL CFRE MPAJD PRESIDENT 3.00 X X 0 0 0 JOSEPH O BULL JD IMMEDIATE PAST PRESIDENT 2.50 X X 0 0 0 JULIAN MAJOR PRESIDENT-ELECT 2.00 X X 0 0 0 RENEE V KURDZOS VP ENGAGEMENT 1.50 X X 0 0 0 KEVIN P MCGOWAN VP FINANCE & INVESTMENTS 3.00 X X 0 0 0 REBECCA LOCKE VP GOVERNANCE & SECRETART 2.00 X X 0 0 0 CORLISS TAYLOR JD MBA VP PROGRAMS 1.00 X X 0 0 0 DAVID G ELY CFA VP RATES & REGULATIONS 2.00 X X 0 0 0 LAWRENCE P KATZENSTEIN JD VP RESEARCH 2.00 X X 0 0 0 CATHERINE MELVIN CPA CITP DIRECTOR 1.25 X 0 0 0 MICHAEL WELLING DIRECTOR 1.00 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 ANDREW FUSSNER DIRECTOR 2.00 X 0 0 0 JULIE HALLOWELL DIRECTOR 2.00 X 0 0 0 ANGELA G PARSONS JD CAP DIRECTOR 3.00 X 0 0 0 KINNA CLARK ESQ DIRECTOR 1.50 X 0 0 0 EDWIN CABLE CPA CFP DIRECTOR 0.50 X 0 0 0 JEREMY STELTER DIRECTOR 0.30 X 0 0 0 PAMELA LEONARD DIRECTOR 1.00 X 0 0 0 CHRISTOPHER LONG DIRECTOR 2.00 X 0 0 0 MELISSA SYLVESTER CFA CAIA AIF DIRECTOR 2.00 X 0 0 0 BRYAN TAYLOR CFA DIRECTOR 1.50 X 0 0 0 CATHY R SHEFFIELD DIRECTOR 5.50 X 0 0 0 MATT CLAFLIN DIRECTOR 1.00 X 0 0 0 AARON LEVINSON DIRECTOR 1.50 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 115934 1 135450 51250 186700 WEBINARS 900099 4050 4050 4050 28862 28862 219612 4050 0 28862 115935 65135 50800 125 125 9775 9775 45 45 10400 445 9955 12331 12331 1857 1857 8844 8844 2169 2169 AWARDS AND GIFTS 1000 1000 CEU APPLICATION FEE 764 764 STATE REGULATIONS 750 750 163995 65580 98415 0 25655 20291 135946 154088 122 12381 8100 8100 0 0 696145 769835 857868 956595 21060 13215 21060 13215 X 645847 723770 190961 219610 836808 943380 857868 956595 55617 50955 0 X X 0 1 X 1 0 X 133596 150921 164885 204485 186700 840587 2641 95465 4102 176235 4050 282493 136237 246386 168987 380720 190750 1123080 450 900 1850 12850 11250 27300 0 450 900 1850 12850 11250 27300 1095780 9838 12928 16252 26584 28862 94464 9838 12928 16252 26584 28862 94464 146075 259314 185239 407304 219612 1217544 0.90000 0.92930 0.07760 0.05760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 255458 28649 284107 240561 700 27460 13263 255458 209544 250 30767 240561 233375 500 -13691 10640 209544 237335 100 -4060 233375 0.22702 0.77298 0.00000 0 0 8100 8100 0 0 X 270567 50955 50955 219612 0 219612 163995 0 163995 0 163995 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. 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, 2025, THE COUNCIL PAID JACK FRIDAY $115,935 FOR BUSINESS MANAGEMENT SERVICE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 458 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.