Nonprofit · EIN 51-0251286
AMERICAN COLLEGE OF REAL ESTATE LAWYERS
Tax-exempt · FREDERICK, MD 21701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,683,655 | $1,457,171 | $226,484 | $1,880,561 | $429,595 | $1,450,966 |
| December 31, 2023 | 990 | $1,404,156 | $1,205,390 | $198,766 | $1,744,620 | $560,531 | $1,184,089 |
| December 31, 2022 | 990 | $1,239,798 | $1,375,614 | -$135,816 | $1,296,913 | $363,970 | $932,943 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,588,611
- Investment income
- $39,621
- Net gain from sales of assets
- $3,931
- Other revenue
- $55,423
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $284,000
- Other salaries and wages
- $27,576
- Salaries, compensation and benefits (total)
- $348,920
- Professional fundraising fees
- $0
- Accounting fees
- $32,654
- Occupancy
- $19,015
- Travel
- $4,551
- Program services (functional)
- $1,186,762
- Management and general (functional)
- $270,409
Balance sheet and other
- Total assets, start of year
- $1,744,620
- Total assets, end of year
- $1,880,561
- Total liabilities, end of year
- $429,595
- Net assets, end of year
- $1,450,966
- Publicly traded securities
- $1,194,835
- Net assets without donor restrictions
- $1,450,966
- Gross unrelated business income
- $27,375
- Gross receipts
- $1,692,167
- Employees
- 3
- Volunteers
- 150
- Year formed
- 1980
- State of legal domicile
- DC
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 | Other / benefits |
|---|---|---|---|---|
| CAITLIN RUHE | EXECUTIVE DI Officer | 40 | $142,000 | $7,100 |
| JULIE BURGESS | EXECUTIVE DI Officer | 40 | $142,000 | $7,100 |
| BARRY A HINES | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| SUSAN G TALLEY | PRESIDENT EL Trustee or director, Officer | 2 | $0 | $0 |
| RAYMOND G TRUITT | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| WILLIAM P SKLAR | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| PAMELA L WESTHOFF | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ANN PELDO CARGILE | PAST PRESIDE Trustee or director, Officer | 0.5 | $0 | $0 |
| FRANK D BURT | BOARD OF GOV Trustee or director | 0.5 | $0 | $0 |
| MANUEL FARACH | BOARD OF GOV Trustee or director | 0.5 | $0 | $0 |
| LORETTA M KELLY | BOARD OF GOV Trustee or director | 0.5 | $0 | $0 |
| ROBERT D LANE | BOARD OF GOV Trustee or director | 0.5 | $0 | $0 |
| ORLANDO LUCERO | BOARD OF GOV Trustee or director | 0.5 | $0 | $0 |
| DAVID MATTHEWS | BOARD OF GOV Trustee or director | 0.5 | $0 | $0 |
| JUDITH C MILES | BOARD OF GOV Trustee or director | 0.5 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GAIL L MILLS | BOARD OF GOV Trustee or director | 0.5 | $0 |
| MALCOM K MONTGOMERY | BOARD OF GOV Trustee or director | 0.5 | $0 |
| SHEILA NOLAN GARTLAND | BOARD OF GOV Trustee or director | 0.5 | $0 |
| STEPHEN R ROMINE | BOARD OF GOV Trustee or director | 0.5 | $0 |
| MICHAEL E ROTHPLETZ | BOARD OF GOV Trustee or director | 0.5 | $0 |
| CONSUELLA S TAYLOR | BOARD OF GOV Trustee or director | 0.5 | $0 |
| JONATHAN THALHEIMER | BOARD OF GOV Trustee or director | 0.5 | $0 |
| JANEL M YOSHIMOTO | BOARD OF GOV Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CAITLIN RUHE | EXECUTIVE DI Officer | 40 | $128,450 | $6,423 |
| JULIE BURGESS | EXECUTIVE DI Officer | 40 | $128,450 | $6,422 |
| ANN PELDO CARGILE | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BARRY A HINES | PRESIDENT-EL Trustee or director, Officer | 1 | $0 | $0 |
| SUSAN G TALLEY | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| RAYMOND G TRUITT | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| WILLIAM P SKLAR | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JANE SNODDY SMITH | PAST PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| FRANK D BURT | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| STEVENS A CAREY | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| MANUEL FARACH | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| LORETTA M KELLY | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| ROBERT D LANE | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| ORLANDO LUCERO | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| JUDITH C MILES | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| GAIL L MILLS | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| BETH H MITCHELL | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| SHEILA NOLAN GARTLAND | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| STEPHEN R ROMINE | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| CONSUELLA S TAYLOR | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| JONATHAN THALHEIMER | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| ADAM B WEISSBURG | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
| PAMELA L WESTHOFF | BOARD OF GOV Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2022: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CAITLIN RUHE | CO-EXECUTIVE DIRECTOR Officer | 40 | $126,500 | $6,325 |
| JULIE BURGESS | CO-EXECUTIVE DIRECTOR Officer | 40 | $126,500 | $6,100 |
| JANE SNODDY SMITH | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| ANN CARGILE | PRESIDENT-ELECT Trustee or director, Officer | 2 | $0 | $0 |
| BARRY HINES | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| SUSAN TALLEY | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| RAYMOND G TRUITT | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| PETER AITELLI | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DANIEL BOGART | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| FRANK BURT | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| STEVENS CAREY | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| SHEILA GARTLAND | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| ROBERT LANE | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| TINA MAKOULIAN | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| JOHN MALLINSON | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| JUDY MILES | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| BETH MITCHELL | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| WILLIAM SKLAR | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| CONNIE TAYLOR | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| JONATHAN THALHEIMER | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| ADAM WEISSBURG | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| PAMELA WESTHOFF | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
| SCOTT WILLIS | BOARD OF GOVERNOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 220 N MARKET ST, FREDERICK, MD 21701-5482
- Principal officer (990 for 2024)
- CAITLIN RUHE, 220 NORTH MARKET STREET, FREDERICK, MD 21701
- Signed the 990
- PAMELA L WESTHOFF, SECRETARY
- Phone
- (301) 816-9811
- Website
- WWW.ACREL.ORG
- Return prepared by
- DELEON & STANG CPAS AND ADVISORS
Mission
TO IMPROVE AND REFORM REAL ESTATE LAW AND PRACTICES, TO PROVIDE EDUCATIONAL MATERIALS, PROMOTE HIGH STANDARDS THROUGH MEETINGS AND SEMINARS
Program accomplishments
- ANNUAL MEETINGS AND WEBINARS: ANNUAL MEETINGS AND SEMINARS ARE HELD THROUGHOUT THE YEAR TO PROVIDE EDUCATIONAL MATERIALS TO MEMBERS, TO PROMOTE HIGH STANDARDS ON REAL ESTATE LAW AND TO IMPROVE AND REFORM LAWS AND PRACTICESExpenses $1,186,762 · revenue $1,586,522
- SPECIALIZED COMMITTEES: SPECIALIZED COMMITTEES WORK IN VARIOUS AREAS OF REAL ESTATE LAW TO IMPROVE AND REFORM THE PRACTICE OF REAL ESTATE LAW AND TO ANALYZE, EDUCATE AND MONITOR VARIOUS ISSUES RELATING TO REAL ESTATE LAW.
- ACREL SCHOLARS: AT EACH ANNUAL MEETING, ACREL IDENTIFIES A SMALL NUMBER OF LAW STUDENTS IN THE CITY OF THE MEETING, TO INVITE TO THE MEETING AND DEVELOP A MENTOR PROGRAM WITH AN ACREL FELLOW.
- OTHER PUBLICATIONSrevenue $2,089
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
- 51-0251286
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B03)
- Assets (IRS master file)
- $1,880,561
- Income (IRS master file)
- $1,692,167
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,683,655 | $1,457,171 | $1,880,561 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $1,404,156 | $1,205,390 | $1,744,620 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $1,239,798 | $1,375,614 | $1,296,913 | XML |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 51-0251286).
Questions about AMERICAN COLLEGE OF REAL ESTATE LAWYERS
- What is the EIN of AMERICAN COLLEGE OF REAL ESTATE LAWYERS?
- The employer identification number (EIN) of AMERICAN COLLEGE OF REAL ESTATE LAWYERS is 51-0251286.
- Is AMERICAN COLLEGE OF REAL ESTATE LAWYERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to AMERICAN COLLEGE OF REAL ESTATE LAWYERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN COLLEGE OF REAL ESTATE LAWYERS 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 AMERICAN COLLEGE OF REAL ESTATE LAWYERS 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 AMERICAN COLLEGE OF REAL ESTATE LAWYERS 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 AMERICAN COLLEGE OF REAL ESTATE LAWYERS?
- The 990 for the year ended December 31, 2024 names CAITLIN RUHE.
- Who are the officers and directors of AMERICAN COLLEGE OF REAL ESTATE LAWYERS?
- The 990 for the year ended December 31, 2024 lists 23 people; 2 received compensation from the organization, the highest $142,000 (CAITLIN RUHE, EXECUTIVE DI).
- How much revenue does AMERICAN COLLEGE OF REAL ESTATE LAWYERS have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,683,655, expenses of $1,457,171 and total assets of $1,880,561 at year end.
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