Nonprofit · EIN 81-3065830
AMERICAN MOOT COURT ASSOCIATION
Tax-exempt · BATON ROUGE, LA 70803
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $137,903 | $112,390 | $25,513 | $80,680 | – | $80,680 |
| June 30, 2024 | 990-EZ | $127,946 | $124,050 | $3,896 | $55,167 | $0 | $55,167 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $137,903
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $112,390
- Program services (functional)
- $82,995
Balance sheet and other
- Total assets, start of year
- $55,167
- Total assets, end of year
- $80,680
- Total liabilities, end of year
- –
- Net assets, end of year
- $80,680
- Cash, savings and investments
- $80,680
- Gross receipts
- $137,903
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lorianna Rieckelman | Vice President | 10 | $0 |
| Michael Walsh | President | 10 | $0 |
| Thomas Miller-left board in March | Secretary | 10 | $0 |
| Nicholas Conway | Treasurer | 10 | $0 |
| McKinzie Craig-left board in March | Executive Cabinet Member | 10 | $0 |
| Gina Wallace | Executive Cabinet Member | 10 | $0 |
| Lewis Ringel | Executive Cabinet Member | 10 | $0 |
| Christopher Budzisz | Secretary (after March) | 10 | $0 |
| Barry Pyle after March | Executive Cabinet Member | 10 | $0 |
990-EZ for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Walsh | President | 10 | $0 |
| Lorianna Rieckelman | Vice President | 10 | $0 |
| Thomas Miller | Secretary | 10 | $0 |
| Nicholas Conway | Treasurer | 10 | $0 |
| McKinzie Craig | Executive Cabinet Member | 10 | $0 |
| Gina Wallace | Executive Cabinet Member | 10 | $0 |
| Lewis Ringel | Executive Cabinet Member | 10 | $0 |
Address and contacts
- Address (IRS master file)
- BOX 16396, BATON ROUGE, LA 70803-0001
- Mailing address (990-N for 2021)
- 119 Chicory Ln, Lafayette LA 70506
- Principal officer (990-N for 2021)
- McKinzie Hall, 119 Chicory Ln, Lafayette LA 70506
- Signed the 990-EZ
- Benjamin Rathsam, Current Treasurer
- Website
- amcamootcourt.org
Mission
The primary purpose of the AMCA is to organize and conduct moot court tournaments for undergraduate college students. During the applicable tax year, we conducted 16 regional tournaments (serving approx. 1,000 students) and a national tournament (with 250 students).
Program accomplishments
- Conducted Regional & National Tournaments for undergraduate Tournaments.Expenses $59,235
- Presented Trophies and awards for students who competed at tournaments.Expenses $23,260
- Scholarships/honoraria for student competitorsExpenses $500
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-3065830
- 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
- 2016
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B80)
- Assets (IRS master file)
- $80,680
- Income (IRS master file)
- $137,903
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $137,903 | $112,390 | $80,680 | XML |
| 990-EZ | June 2024 | $127,946 | $124,050 | $55,167 | XML |
| 990-EZ | June 2023 | $95,354 | $109,286 | $76,217 | IRS |
| 990-EZ | June 2022 | $16,584 | $32,447 | $91,355 | IRS |
| 990-N for 2021 Officer: McKinzie Hall | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: McKinzie Hall | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: McKinzie Hall | December 31, 2019 | ≤ $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 81-3065830).
Questions about AMERICAN MOOT COURT ASSOCIATION
- What is the EIN of AMERICAN MOOT COURT ASSOCIATION?
- The employer identification number (EIN) of AMERICAN MOOT COURT ASSOCIATION is 81-3065830.
- Is AMERICAN MOOT COURT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to AMERICAN MOOT COURT ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN MOOT COURT ASSOCIATION 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 MOOT COURT ASSOCIATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN MOOT COURT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2025.
- Who is the principal officer of AMERICAN MOOT COURT ASSOCIATION?
- The 990-N for 2021 names McKinzie Hall.
- Who are the officers and directors of AMERICAN MOOT COURT ASSOCIATION?
- The 990-EZ for the year ended June 30, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does AMERICAN MOOT COURT ASSOCIATION have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $137,903, expenses of $112,390 and total assets of $80,680 at year end.
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