2025-11-17T10:38:55-06:00 2024-12-31 310984945 WHALEN CPAS 655 METRO PLACE SOUTH SUITE 450 DUBLIN OH 43017 990 2024-01-01 311243003 Assoc of College & Univ Housing Officers Intl Research & Educ Fdn ASSO 6142920099 1445 Summit Street Columbus OH 43201 Bradford Nelson Chief Financial Officer 6142920099 2025-11-17 1 1 Jeffery A Pumplun CPA P01615641 6143964200 2025-11-17 2024 2025-03-06 01:10:19Z Bradford Nelson 1445 Summit Street Columbus OH 43201 1672981 0 X www.ACUHO-I.org X 1988 OH The ACUHO-I Foundation is the only organization that raises money for ACUHO-I to fund large-scale educational programs, research initiatives, and practice innovations for campus housing and residence life professionals around the world. 9 9 0 0 23986 20687 326191 410852 0 0 75716 184820 43083 16536 444990 612208 0 0 0 0 152427 157902 0 0 91668 438488 415313 590915 573215 -145925 38993 2725313 2532457 321449 91448 2403864 2441009 The ACUHO-I Foundation is the only organization that raises money for ACUHO-I to fund large-scale educational programs, research initiatives, and practice innovations for campus housing and residence life professionals around the world. 0 0 280322 Fund research study grants and educational awards to qualified individuals along with providing seed funding for new educational opportunities for college housing professionals, and strategic initiatives to further the future of the collegiate housing profession. 280322 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X Bradford Nelson 6142920099 1445 Summit Street Columbus OH 43201 Olan Garrett ACUHO-I Vice President 5.00 0.00 X X 0 0 0 Patricia Martinez Past Chair 5.00 0.00 X X 0 0 0 Ray Gasser Finance & Corporate Records Officer 5.00 0.00 X X 0 0 0 LaFarin Meriwether VC of Individual Outreach & Giving 5.00 0.00 X 0 0 0 Timothy Touchette Chair Elect 5.00 0.00 X 0 0 0 Andy McDade VC of Partner Outreach & Giving 5.00 0.00 X 0 0 0 Sasha Masoomi VC of Annual Programs 5.00 0.00 X 0 0 0 Mari Strombom VC Regional Cabinet 5.00 0.00 X 0 0 0 Tom Hardy Chair 5.00 0.00 X X 0 0 0 Mary DeNiro Ex Officio 6.00 54.00 X 28463 256168 63236 28463 256168 63236 0 0 1 0 0 94797 316055 410852 64580 64580 1108191 987951 120240 120240 120240 65372 94797 72822 -7450 -7450 Reslife.NET K-1 519200 23986 0 23986 0 23986 612208 120240 23986 57130 X 28463 28463 129439 81946 47493 3274 3274 19641 19641 18404 18404 10073 10073 12475 8834 3641 UBI Tax 1422 1422 Research Expense 155430 155430 Awards and Recognition 64108 64108 Education 52435 52435 78051 8349 29168 40534 573215 280322 201225 91668 95226 151944 523242 531543 452 3596 3596 5824 5824 0 0 1989020 1706707 114229 138215 2725313 2532457 4455 18351 316994 73097 321449 91448 X 1046010 1027191 1357854 1413818 2403864 2441009 2725313 2532457 38993 -1848 0 X X 0 1 X 1 0 X 328877 441455 346712 286132 316055 1719231 328877 441455 346712 286132 316055 1719231 220304 1498927 46848 40538 41055 50879 64580 243900 14608 29080 23986 67674 2030805 308916 0.73810 0.76420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1357854 11715 88644 44395 1413818 1212599 35122 140665 30532 1357854 1480856 9825 -264362 13720 1240039 1390179 19329 95504 24156 1529168 1208529 36133 151432 5915 1402009 0 0 5824 5824 0 0 Investment in ResLife.net 138215 138215 Due to ACUHO-I 71675 Accrued UBIT 1422 73097 X Part X, Line 2: The Foundation is generally exempt from federal income taxes under Section 501c3 of the Internal Revenue Code. However, income, if any, from certain activities not directly related to the Foundation's tax-exempt purpose is subject to taxation as unrelated business income. During the years ended December 31, 2024 and 2023, the Foundation incurred unrelated business income tax of $1,422 and $7,607, respectively, which are reported on the Consolidated Statements of Financial Position and Consolidated Statements of Functional Expenses. The Foundation has also been classified as an entity that is not a private foundation within the meaning of Section 509a and qualifies for deductible contributions as provided in Section 170(b)(l)(A)(vi). ResLife, with the consent of the Foundation, has elected under the Internal Revenue Code to be an S corporation. Under those provisions, ResLife does not pay federal corporation income taxes. Instead, the Foundation is taxed on the Company's taxable income. ResLife continues to be subject to local income taxes. The Foundation follows FASB ASC 740-10, Accounting for Uncertainty in Income Taxes, which provides guidance on accounting for uncertainty in income taxes recognized in the Foundation's financial statements. The guidance prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return and also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of December 31, 2024 and 2023, the Foundation had no uncertain tax positions that require either recognition or disclosure in the Foundation's financial statements. Generally, the tax years before 2021 are no longer subject to examination by federal or state authorities. Parthenon 65372 65372 32949 Annual Fundraiser 55685 55685 26385 2 39112 39112 13488 160169 94797 65372 13488 59334 72822 -7450 0 0 0 0 0 0 0 0 0 Mary DeNiro Ex Officio 26078 234703 2385 21465 0 0 3985 35863 2339 21049 34787 313080 0 0 Part III - Other Additional Information The Association employees, including The Executive Director, are employed through a longstanding agreement between the Association and The Ohio State University where they received their W-2. The Association reimbursed The Ohio State University the entire amount of their employees' salaries and benefits, including the Executive Director's salary. The Foundation reimbursed the Association 10% of Executive Director's salary. Form 990, Part VI, Section B, line 11b The Foundation Audit Committee reviews the Form 990 with management. Each member of the Foundation Board of Trustees will be provided with a copy of the Form 990. Form 990, Part VI, Section B, line 12c Each Director, Principal Officer, and member of a committee with governing board delegated powers shall annually sign a disclosure statement which affirms such person 1) Has received a copy of the conflict of interest policy, 2) Has read and understands the policy, 3) Has agreed to comply with the policy, and 4) Understands that in order for the ACUHO-I Research and Educational Foundation to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. If the governing board or committee has a reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member the opportunity to explain the alleged failure to disclose. If after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take the appropriate disciplinary and corrective action. Form 990, Part VI, Section C, line 19 The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part IX, line 24e Business Meals: Program service expenses 0. Management and general expenses 20,332. Fundraising expenses 7,680. Total expenses 28,012. Corporate Major Donor Support: Program service expenses 0. Management and general expenses 0. Fundraising expenses 15,423. Total expenses 15,423. Bank Fees: Program service expenses 0. Management and general expenses 508. Fundraising expenses 11,693. Total expenses 12,201. Equipment: Program service expenses 0. Management and general expenses 7,658. Fundraising expenses 2,903. Total expenses 10,561. Outside Contractors: Program service expenses 8,349. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,349. Miscellaneous: Program service expenses 0. Management and general expenses 4. Fundraising expenses 2,756. Total expenses 2,760. Shipping/Mailing: Program service expenses 0. Management and general expenses 666. Fundraising expenses 79. Total expenses 745. Form 990, Part XII - Additional Information The CEO's salary is paid by ACUHO-I, and 10% of that salary, or $28,463, is paid by the ACUHO Foundation to ACUHO-I. ACUHO-I 1445 Summit Street Columbus OH 43201 936049979 Housing Sp OH 501c6 ACUHO-I 0 ResLifeNET Ltd 1445 Summit Street Columbus OH 43201 233061509 Support OH ACUHO Fdn S 23986 91026 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 ACUHO-I P 484726 Use of equip and costs See line 1 above O Time spent by staff See line 1 above N Agreed upon annually