Nonprofit · EIN 23-7379089
APPALACHIAN UNDERGROUND CORROSION SHORT COURSE
Tax-exempt · MORGANTOWN, WV 26506
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $287,514 | $281,163 | $6,351 | $530,447 | $0 | $530,447 |
| December 31, 2023 | 990 | $279,274 | $256,552 | $22,722 | $515,808 | $0 | $515,808 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $263,795
- Investment income
- $23,719
- Net gain from sales of assets
- $4,861
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $1,500
- Program services (functional)
- $230,540
- Management and general (functional)
- $50,623
Balance sheet and other
- Total assets, start of year
- $515,808
- Total assets, end of year
- $530,447
- Total liabilities, end of year
- $0
- Net assets, end of year
- $530,447
- Publicly traded securities
- $280,471
- Net assets without donor restrictions
- $530,447
- Gross receipts
- $287,514
- Employees
- 0
- Year formed
- 1956
- State of legal domicile
- WV
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRACY POLCE | SECRETARY/TR Officer | – | $0 |
| JOSHUA BREWER | GENERAL CHAI Trustee or director, Officer | – | $0 |
| NICOLE ZAFRIS | PROGRAM CHAI Trustee or director | – | $0 |
| TOM CONNER | ASSO. PROGRA Trustee or director | – | $0 |
| HEATHER GROLL | OPERATIONS C Trustee or director | – | $0 |
| DANIEL YOUNKIN | ASSO. OPERAT Trustee or director | – | $0 |
| ROY FULTINEER JR | AUCSC ADVISO Trustee or director | – | $0 |
| DAVID KRAUSE | AUCSC ADVISO Trustee or director, Officer | – | $0 |
| TOM WILLIAMS JR | CURRICULUM C Trustee or director | – | $0 |
| LAURA BAUER | EXHIBITS CHA Trustee or director | – | $0 |
| FRANK RAMPTON | PUBLICITY CH Trustee or director | – | $0 |
| BEN JACOBS | TESTING CHAI Trustee or director | – | $0 |
| JEFF DIDAS | SCHOLARSHIP Trustee or director | – | $0 |
| HEATHER GROLL | MEMBERSHIP C Trustee or director | – | $0 |
| KAREN BOWMAN | NOMINATING C Trustee or director | – | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB SPERLING | IMM. PAST GE Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRACY POLCE | SECRETARY/TR Officer | – | $0 |
| BILL DEATON | GENERAL CHAI Trustee or director, Officer | – | $0 |
| ROBERT SPERLING | PROGRAM CHAI Trustee or director | – | $0 |
| JOSHUA BREWER | ASSO. PROGRA Trustee or director | – | $0 |
| NICOLE ZAFRIS | OPERATIONS C Trustee or director | – | $0 |
| HEATHER GROLL | ASSO. OPERAT Trustee or director | – | $0 |
| DAVID KRAUSE | AUCSC ADVISO Trustee or director, Officer | – | $0 |
| TOM WILLIAMS JR | CURRICULUM C Trustee or director | – | $0 |
| LAURA BAUER | EXHIBITS CHA Trustee or director | – | $0 |
| FRANK RAMPTON | PUBLICITY CH Trustee or director | – | $0 |
| BEN JACOBS | TESTING CHAI Trustee or director | – | $0 |
| JEFF DIDAS | SCHOLARSHIP Trustee or director | – | $0 |
| HEATHER GROLL | MEMBERSHIP C Trustee or director | – | $0 |
| KAREN BOWMAN | NOMINATING C Trustee or director | – | $0 |
| BILL DENTON | IMM. PAST GE Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6070, MORGANTOWN, WV 26506-6070
- In care of
- % MICHAEL WATSON JR
- Principal officer (990 for 2024)
- TRACY POLCE, PO BOX 6070, MORGANTOWN, WV 26506
- Signed the 990
- TRACY POLCE, SECRETARY/TREASURER
- Phone
- (304) 290-7370
- Website
- WWW.AUCSC.COM
- Return prepared by
- ROGER HARDESTY & ASSOCIATES AC
Mission
CORROSION CONTROL TECHNICAL EDUCATION, AUCSC PROVIDES AN ANNUAL THREE DAY COURSE ON THE CAUSES AND PREVENTION OF CORROSION.
Program accomplishments
- CORROSION CONTROL COURSE WHICH PROVIDES A THREE DAY CLASS EVERY MAY ON THE CAUSES AND PREVENTION OF CORROSION.
- PROVIDE SCHOLARSHIPS TO THE NACE FOUNDATION.
- N/AExpenses $230,540
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7379089
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Science and technology (U36P)
- Assets (IRS master file)
- $530,447
- Income (IRS master file)
- $287,514
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $287,514 | $281,163 | $530,447 | XML |
| 990 | December 2023 | $279,274 | $256,552 | $515,808 | XML |
| 990 | December 2022 | $231,667 | $232,964 | $483,862 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | $14,791 | $69,515 | $601,225 | IRS |
| 990 | October 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7379089).
Questions about APPALACHIAN UNDERGROUND CORROSION SHORT COURSE
- What is the EIN of APPALACHIAN UNDERGROUND CORROSION SHORT COURSE?
- The employer identification number (EIN) of APPALACHIAN UNDERGROUND CORROSION SHORT COURSE is 23-7379089.
- Is APPALACHIAN UNDERGROUND CORROSION SHORT COURSE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to APPALACHIAN UNDERGROUND CORROSION SHORT COURSE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does APPALACHIAN UNDERGROUND CORROSION SHORT COURSE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of APPALACHIAN UNDERGROUND CORROSION SHORT COURSE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did APPALACHIAN UNDERGROUND CORROSION SHORT COURSE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of APPALACHIAN UNDERGROUND CORROSION SHORT COURSE?
- The 990 for the year ended December 31, 2024 names TRACY POLCE.
- Who are the officers and directors of APPALACHIAN UNDERGROUND CORROSION SHORT COURSE?
- The 990 for the year ended December 31, 2024 lists 16 people; 0 received compensation from the organization.
- How much revenue does APPALACHIAN UNDERGROUND CORROSION SHORT COURSE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $287,514, expenses of $281,163 and total assets of $530,447 at year end.
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All nonprofits in MORGANTOWN · West Virginia · Science and technology