Nonprofit · EIN 65-1110158
OWNERS COUNSEL OF AMERICA INC
Tax-exempt · CALDWELL, ID 83605
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| November 30, 2025 | 990 | $249,267 | $158,399 | $90,868 | $343,985 | $0 | $343,985 |
| November 30, 2024 | 990 | $219,558 | $137,281 | $82,277 | $253,117 | $0 | $253,117 |
| November 30, 2023 | 990 | $196,713 | $203,763 | -$7,050 | $170,840 | $0 | $170,840 |
Financial details: 990 for the year ended November 30, 2025
Revenue
- Contributions, gifts and grants
- $219,567
- Membership dues
- $219,567
- Program service revenue
- $0
- Investment income
- $29,700
- Net gain from sales of assets
- $8,191
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $79,167
- Salaries, compensation and benefits (total)
- $85,818
- Professional fundraising fees
- $0
- Accounting fees
- $2,465
Balance sheet and other
- Total assets, start of year
- $253,117
- Total assets, end of year
- $343,985
- Total liabilities, end of year
- $0
- Net assets, end of year
- $343,985
- Gross receipts
- $310,749
- Employees
- 1
- Year formed
- 2000
- State of legal domicile
- FL
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 November 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEATHER CUNNINGHAM | EXECUTIVE DI Trustee or director | 40 | $80,000 |
| DARIUS DYNKOWSKI | BOARD CHAIR Trustee or director | 3 | $0 |
| TARA HORVATH | DIRECTOR Trustee or director | 2 | $0 |
| DAN MANNING | VICE CHAIR Trustee or director | 2 | $0 |
| HOWARD ROSTON | DIRECTOR Trustee or director | 2 | $0 |
| CLINT SARGENT | DIRECTOR Trustee or director | 2 | $0 |
| JACK SPERBER | DIRECTOR Trustee or director | 2 | $0 |
| BRAD STOUT | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended November 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEATHER CUNNINGHAM | EXECUTIVE DI Trustee or director | 40 | $67,500 |
| DARIUS DYNKOWSKI | BOARD CHAIR Trustee or director | 3 | $0 |
| TARA HORVATH | DIRECTOR Trustee or director | 2 | $0 |
| DAN MANNING | VICE CHAIR Trustee or director | 2 | $0 |
| HOWARD ROSTON | DIRECTOR Trustee or director | 2 | $0 |
| CLINT SARGENT | DIRECTOR Trustee or director | 2 | $0 |
| JACK SPERBER | DIRECTOR Trustee or director | 2 | $0 |
| BRAD STOUT | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended November 30, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LESLIE FIELDS | RETIRED ED Trustee or director | 40 | $136,500 |
| JOSH BAKER | DIRECTOR Trustee or director | 2 | $0 |
| HEATHER CUNNINGHAM | EXECUTIVE DI Trustee or director | 40 | $0 |
| ALAN MARCUVITZ | DIRECTOR Trustee or director | 2 | $0 |
| ANTHONY MISSELDINE | BOARD CHAIR Trustee or director | 3 | $0 |
| MICHAEL PHILLIPS | DIRECTOR Trustee or director | 2 | $0 |
| JACK SPERBER | DIRECTOR Trustee or director | 2 | $0 |
| BRAD STOUT | DIRECTOR Trustee or director | 2 | $0 |
| KELLY WALSH | VICE CHAIR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 102 RUDOLPH ST, CALDWELL, ID 83605-5747
- Principal officer (990 for 2024)
- HEATHER CUNNINGHAM, 102 RUDOLPH STREET, CALDWELL, ID 836055747
- Signed the 990
- HEATHER CUNNINGHAM, EXECUTIVE DIRECTOR
- Phone
- (303) 806-5155
- Website
- WWW.OWNERSCOUNSEL.COM
- Return prepared by
- RALSTON & COMPANY PA CPA
Mission
OWNERS' COUNSEL OF AMERICA, INC. IS AN ORGANIZATION WHOSE COMMON BUSINESS INTEREST IS FOCUSED ON THE MEMBERSHIP'S BUSINESS PRACTICE SPECIALTY IN THESE AREAS. THE MEMBERS ARE EMINENT DOMAIN TRIAL, PROPERTY RIGHTS AND LAND USE LAWYERS, LOCATED THROUGHOUT THE UNITED STATES. THE ACTIVITIES OF THE ORGANIZATION ARE DIRECTED TO THE IMPROVEMENT OF THE BUSINESS CONDITIONS, SKILLS AND KNOWLEDGE NEEDED IN THESE AREAS OF EXPERTISE. THE ORGANIZATION WILL PROMOTE THE SPECIALTY OF EMINENT DOMAIN AND PROPERTY RIGHTS LAWYERS AND THE VALUE OF THE MEMBERSHIP'S SERVICES TO PRIVATE PROPERTY OWNERS, LARGE AND SMALL, THROUGHOUT THE NATION. OWNERS' COUNSEL OF AMERICA HAS ALSO ESTABLISHED A SCHOLARSHIP FOR LAW STUDENTS THAT WAS FUNDED BY MEMBER DONATIONS.
Program accomplishments
- PROFESSIONAL RESOURCE AND SUPPORT FOR MEMBER LAWYERS IN 36 STATES, INCLUDING THE DISTRICT OF COLUMBIA.
- SUPPORT AND EDUCATION IN RELATION TO EMINENT DOMAIN TO GENERAL PUBLIC.
- REFERRAL NETWORK FOR INDIVIDUALS SEEKING EMINENT DOMAIN PROFESSIONALS.
- HOLD ANNUAL MEETINGS AND SEMINARS FOR MEMBERS.
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 November, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | November 30, 2025 | April 15, 2026 | 990 on file |
| 2023 | November 30, 2024 | April 15, 2025 | 990 on file |
| 2022 | November 30, 2023 | April 15, 2024 | 990 on file |
IRS record
- EIN
- 65-1110158
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2002
- Accounting year ends
- November
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $343,985
- Income (IRS master file)
- $310,749
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | November 2025 | $249,267 | $158,399 | $343,985 | XML |
| 990 | November 2024 | $219,558 | $137,281 | $253,117 | XML |
| 990 | November 2023 | $196,713 | $203,763 | $170,840 | XML |
| 990 | November 2022 | $230,211 | $209,456 | $172,568 | IRS |
| 990 | November 2021 | – | – | – | IRS |
| 990 | November 2020 | – | – | – | IRS |
| 990 | November 2019 | – | – | – | IRS |
| 990 | November 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 65-1110158).
Questions about OWNERS COUNSEL OF AMERICA INC
- What is the EIN of OWNERS COUNSEL OF AMERICA INC?
- The employer identification number (EIN) of OWNERS COUNSEL OF AMERICA INC is 65-1110158.
- Is OWNERS COUNSEL OF AMERICA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2002.
- Are donations to OWNERS COUNSEL OF AMERICA INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OWNERS COUNSEL OF AMERICA INC 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 OWNERS COUNSEL OF AMERICA INC due?
- The return for tax year 2025 (the year ending November 30, 2026) is due April 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OWNERS COUNSEL OF AMERICA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended November 2025.
- Who is the principal officer of OWNERS COUNSEL OF AMERICA INC?
- The 990 for the year ended November 30, 2025 names HEATHER CUNNINGHAM.
- Who are the officers and directors of OWNERS COUNSEL OF AMERICA INC?
- The 990 for the year ended November 30, 2025 lists 8 people; 1 received compensation from the organization, the highest $80,000 (HEATHER CUNNINGHAM, EXECUTIVE DI).
- How much revenue does OWNERS COUNSEL OF AMERICA INC have?
- On its 990 for the year ended November 30, 2025 it reported revenue of $249,267, expenses of $158,399 and total assets of $343,985 at year end.
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