Nonprofit · EIN 26-1122533
AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS
Tax-exempt · ALBUQUERQUE, NM 87110
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990-EZ | $0 | $0 | $0 | $0 | – | $7,675 |
| May 31, 2024 | 990-EZ | $1,579 | $0 | $1,579 | $8,300 | – | $8,300 |
Financial details: 990-EZ for the year ended May 31, 2025
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
Balance sheet and other
- Total assets, start of year
- $7,675
- Total assets, end of year
- $0
- Total liabilities, end of year
- –
- Net assets, end of year
- $7,675
- Gross receipts
- $0
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-EZ for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer Freund | Clerk | 2 | $0 |
| Johnine Clark | Vice-President | 2 | $0 |
| Christopher Cavin | President | 2 | $0 |
| Carole Albright | Treasurer | 2 | $0 |
990-EZ for the year ended May 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer Freund | Clerk | 2 | $0 |
| Lucy Anderson | Vice-President | 2 | $0 |
| Johnine Clark | Treasurer | 2 | $0 |
| Christopher Cavin | President | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1420 CARLISLE BLVD NE STE 208, ALBUQUERQUE, NM 87110-5662
- In care of
- % SARAH E MERKLE
- Mailing address (990-N for 2013)
- 1420 Carlisle Blvd NE Suite 208, Albuquerque NM 871105662
- Principal officer (990-N for 2013)
- Daniel Ivey-Soto Treasurer, 1420 Carlisle Blvd NE Suite 208, Albuquerque NM 871105662
- Signed the 990-EZ
- Carole Albright, Treasurer
- Phone
- (336) 378-1899
- Website
- w.parliamentarylawyers.org
Mission
The purpose of the College, organized as a non-profit corporation, shall be to conduct such activities and programs as may be carried out by a corporation organized under Massachusetts General Laws Chapter 180 and qualified under Section 501(c)(6) of the Internal Revenue Code, including, but not limited to, the following: a. to acknowledge attorneys who have distinguished themselves through contributions to the practice of parliamentary law and who have committed themselves to high standards of professional and ethical conduct; b. to provide a forum for the exchange of information among experienced legal professionals for the purpose of the advancement of parliamentary law; c. to provide educational opportunities for College members and non-members to discuss, advance, improve, learn about, and further the members of the public's knowledge of parliamentary law; and d. to facilitate the development of materials and programming concerning parliamentary law.
Program accomplishments
- ACPL Educational Webinar
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990-EZ on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-1122533
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2008
- Accounting year ends
- May
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $1
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | May 2025 | $0 | $0 | $0 | XML |
| 990-EZ | May 2024 | $1,579 | $0 | $8,300 | XML |
| 990-EZ | May 2023 | – | – | – | IRS |
| 990-EZ | May 2022 | – | – | – | IRS |
| 990-N for 2013 Officer: Daniel Ivey-Soto Treasurer | May 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
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 26-1122533).
Questions about AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS
- What is the EIN of AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS?
- The employer identification number (EIN) of AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS is 26-1122533.
- Is AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2008.
- Are donations to AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended May 2025.
- Who is the principal officer of AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS?
- The 990-N for 2013 names Daniel Ivey-Soto Treasurer.
- Who are the officers and directors of AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS?
- The 990-EZ for the year ended May 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does AMERICAN COLLEGE OF PARLIAMENTARY LAWYERS have?
- On its 990-EZ for the year ended May 31, 2025 it reported revenue of $0, expenses of $0 and total assets of $0 at year end.
Other nonprofits in ALBUQUERQUE
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- ENLACE COMUNITARIO EIN 85-0473384 · last filed 990 for 2025
- PARTNERSHIP FOR COMMUNITY ACTION EIN 31-1815692 · last filed 990 for 2025
- NEW MEXICO COMMUNITY CAPITAL EIN 20-1798654 · last filed 990 for 2025
- NEW MEXICO MANUFACTURING EXTENSION PARTNERSHIP EIN 85-0469162 · last filed 990 for 2024
- DIRECTED ENERGY PROFESSIONAL SOCIETY EIN 85-0459954 · last filed 990 for 2024
- NATIVE WOMEN LEAD INC EIN 86-3663621 · last filed 990 for 2024
- ORGANIZERS IN THE LAND OF ENCHANTMENT EIN 27-1275724 · last filed 990 for 2024
All nonprofits in ALBUQUERQUE · New Mexico · Community improvement and capacity building