STRATEGY STUDIO / PUBLIC DATA EXPLORER

AMERICAN CEMENT ASSOCIATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CEMENT ASSOCIATION (EIN 36-1638940)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-27
IRS object ID
202611479349300631
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-27T10:45:21-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN320043599PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LEGACY PROFESSIONALS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 WESTBROOK CORPORATE CTR STE 700AddressLine1Txt
CityWESTCHESTERCityNm
State AbbreviationILStateAbbreviationCd
ZIP60154ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN361638940EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CEMENT ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone8479666200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line166 CANAL CENTER PLAZA 250AddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL IRELANDPersonNm
Person TitlePRESIDENT AND CEOPersonTitleTxt
Phone8479666200PhoneNum
Signature2026-05-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCRAIG RESCHPreparerPersonNm
PTINP00844633PTIN
Phone3123680500PhoneNum
Preparation2026-05-27PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL IRELANDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line166 CANAL CENTER PLAZA 250AddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$22,868,635GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.CEMENT.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1971FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionIMPROVE & EXPAND USES OF PORTLAND CEMENT & CONCRETE THROUGH EDUCATIONAL SUPPORT & PROMOTIONActivityOrMissionDesc
Voting Members Governing Body19VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee35TotalEmployeeCnt
Total Volunteers24TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$15,867,886PYProgramServiceRevenueAmt
CY Program Service Revenue$16,269,956CYProgramServiceRevenueAmt
PY Investment Income$379,661PYInvestmentIncomeAmt
CY Investment Income$757,078CYInvestmentIncomeAmt
PY Other Revenue$1,308,212PYOtherRevenueAmt
CY Other Revenue$1,334,606CYOtherRevenueAmt
PY Total Revenue$17,555,759PYTotalRevenueAmt
CY Total Revenue$18,361,640CYTotalRevenueAmt
PY Grants And Similar Paid$903,023PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,509,196CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,854,687PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,978,312CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$8,983,179PYOtherExpensesAmt
CY Other Expenses$8,905,602CYOtherExpensesAmt
PY Total Expenses$17,740,889PYTotalExpensesAmt
CY Total Expenses$18,393,110CYTotalExpensesAmt
PY Revenues Less Expenses-$185,130PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$31,470CYRevenuesLessExpensesAmt
Total Assets BOY$24,980,077TotalAssetsBOYAmt
Total Assets EOY$25,052,700TotalAssetsEOYAmt
Total Liabilities BOY$6,110,203TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,210,537TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,869,874NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$19,842,163NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionIMPROVE AND EXPAND THE USES OF CEMENT AND CONCRETE WHICH, BY DOING SO, IMPROVES THE QUALITY OF CONSTRUCTION WHICH CONTRIBUTES TO A BETTER ENVIRONMENT. IN PRACTICE, THIS MANDATE MEANS WELL-ROUNDED PROGRAMS OF MARKET DEVELOPMENT, EDUCATION, RESEARCH, TECHNICAL SERVICES AND GOVERNMENTAL AFFAIRS ON BEHALF OF ACA MEMBERS (CEMENT COMPANIES IN THE US).MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescAMERICAN CEMENT ASSOCIATION (ACA) IS A VOLUNTARY ASSOCIATION WHOSE MEMEBERSHIP IS COMPRISED OF CEMENT COMPANIES. ACA PROVIDES TECHNICAL RESOURCES, PROMOTIONAL MATERIAL, MARKET RESEARCH, PUBLIC AFFAIRS AND CODE WORK, EDUCATION AND TRAINING RELATED TO THE CONCRETE INDUSTRY AND ITS MEMBER ORGANIZATIONS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescACA'S PUBLICATIONS AND DESIGN AIDS MAKE IT EASIER TO BUILD WITH CONCRETE AND INCLUDE THE LATEST INFORMATION ON QUALITY.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee35EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members19GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOSEPH ROCHEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8479666200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line166 CANAL CENTER PLAZAAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MICHAEL IRELAND
PRESIDENT AND CEO40.001.00Yes (X)$536,229$0$94,292
SEAN O'NEILL
SENIOR VICE PRESIDENT, GOV40.00$448,160$0$65,444Yes (X)
RICHARD BOHAN
SENIOR VICE PRESIDENT, SUS40.00$376,726$0$94,724Yes (X)
NICK FERRARI
SENIOR VICE PRESIDENT OF C40.00Yes (X)$342,829$0$76,573
PAUL TENNIS
SENIOR DIRECTOR, RESEARCH & PRODUCT STANDARDS40.00$226,717$0$70,516Yes (X)
THOMAS HARMAN
SENIOR DIRECTOR40.00$227,155$0$58,746Yes (X)
EDWARD SULLIVAN
SENIOR VICE PRESIDENT & CHIEF ECONOMIST - PAST40.00Yes (X)$239,257$0$45,942
MICHELLE WILSON
SENIOR DIRECTOR, CONCRETE TECHNOLOGY AND INDUSTRY40.00$220,867$0$50,621Yes (X)
MONICA MANOLAS
CHAIR1.00$0$0$0Yes (X)
DAVID LOOMES
VICE CHAIR1.00$0$0$0Yes (X)
RON HENLEY
DIRECTOR1.001.00$0$0$0Yes (X)
GEORGE DOUMET
DIRECTOR1.00$0$0$0Yes (X)
ALLEN HAMBLEN
DIRECTOR1.001.00$0$0$0Yes (X)
CHRIS WARD
DIRECTOR1.001.00$0$0$0Yes (X)
WALTER WULF JR
DIRECTOR1.001.00$0$0$0Yes (X)
BILL ZARKALIS
DIRECTOR1.00$0$0$0Yes (X)
GREG HALE
DIRECTOR1.00$0$0$0Yes (X)
AUSTIN MARSHALL
DIRECTOR1.00$0$0$0Yes (X)
SERGE SCHMIDT
DIRECTOR1.00$0$0$0Yes (X)
KIRK LIGHT
DIRECTOR1.00$0$0$0Yes (X)
JORGE WAGNER
DIRECTOR1.00$0$0$0Yes (X)
RUBEN GUERRERO JR
DIRECTOR1.00$0$0$0Yes (X)
ANTONIO BUZZI
DIRECTOR- NEW1.00$0$0$0Yes (X)
JESUS GONZALEZ
DIRECTOR- NEW1.00$0$0$0Yes (X)
JAIME HILL
DIRECTOR- NEW1.00$0$0$0Yes (X)
ELEONORE SIDOS VICAT
DIRECTOR- NEW1.00$0$0$0Yes (X)
RAFAEL VILLALONA
DIRECTOR- NEW1.00$0$0$0Yes (X)
MASSIMO TOSO
CHAIR- PAST1.001.00$0$0$0Yes (X)
ERIC HOLARD
DIRECTOR- PAST1.001.00$0$0$0Yes (X)
JAIME MUGUIRO
DIRECTOR- PAST1.00$0$0$0Yes (X)
ENRIQUE ROZAS
DIRECTOR- PAST1.001.00$0$0$0Yes (X)
TIM KUEBLER
DIRECTOR- PAST1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,617,940TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$556,858TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K25IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
SIDLEY AUSTIN BROWN & WOOD LLP
ONE SOUTH DEARBORNCHICAGOIL60603LEGAL$588,007
BRACEWELL LLP
PO BOX 207486DALLASTX753207486LEGAL$248,242
LEGACY PROFESSIONALS LLP
4 WESTBROOK CORPORATE CENTER SUITEWESTCHESTERIL60154ACCOUNTING$174,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES541900$13,735,944$13,735,944
CONFERENCE REVENUE541900$1,894,098$1,894,098
NON DUES REVENUE541900$454,689$454,689
INCOME FROM SERVICES541900$185,225$185,225
FieldValueIRS element (for citing)
Total Program Service Revenue$16,269,956TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$380,361TotalRevenueColumnAmt
Exclusion$380,361ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$235,077RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$235,077RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$235,077TotalRevenueColumnAmt
Exclusion$235,077ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,660,480SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,283,763SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$376,717SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$376,717TotalRevenueColumnAmt
Exclusion$376,717ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,322,761GrossSalesOfInventoryAmt
Cost Of Goods Sold$223,232CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,099,529TotalRevenueColumnAmt
Related Or Exempt Func Income$1,099,529RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,361,640TotalRevenueColumnAmt
Related Or Exempt Func Income$17,369,485RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$992,155ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,509,196TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,335,122TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,194,175TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$524,275TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$484,179TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$440,561TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$986,003TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$87,500TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$880,000TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$59,296TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,457,629TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$142,611TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$190,535TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$278,656TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$984,382TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$390,920TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,597,967TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$240,496TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$116,765TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
DUES AND SUBSCRIPTIONS$211,469
ALLIED INDUSTRY SUPPORT$155,725
STAFF EDUCATION$74,398
BAD DEBT EXPENSE$51,250

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$18,393,110TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,247,369BOYAmt
EOY$4,468,419EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$484,544BOYAmt
EOY$151,458EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,064,643BOYAmt
EOY$5,116,475EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$186,066BOYAmt
EOY$194,116EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$381,609BOYAmt
EOY$408,318EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,924,638LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,977,747LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,070,347BOYAmt
EOY$946,891EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$11,227,090BOYAmt
EOY$12,216,132EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,318,409BOYAmt
EOY$1,550,891EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$24,980,077BOYAmt
EOY$25,052,700EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,060,985BOYAmt
EOY$2,326,325EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$125,000BOYAmt
EOY$125,000EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$194,974BOYAmt
EOY$569,373EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,729,244BOYAmt
EOY$2,189,839EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,110,203BOYAmt
EOY$5,210,537EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$18,869,874BOYAmt
EOY$19,842,163EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,869,874BOYAmt
EOY$19,842,163EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,980,077BOYAmt
EOY$25,052,700EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$31,470ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,003,759NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (1)AgreeCarryoverPriorYearInd
Dues Assessments$13,735,944DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$880,000NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov$3,898NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$883,898NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$892,836AggregateReportedDuesNtcAmt
Taxable-$8,938TaxableAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$909,336OtherCostOrOtherBasisAmt
Depreciation$519,028DepreciationAmt
Book Value$390,308BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,015,302OtherCostOrOtherBasisAmt
Depreciation$1,458,719DepreciationAmt
Book Value$556,583BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$946,891TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
ACCRUED INTEREST AND DIVIDENDS$24,382
RIGHT OF USE ASSET$1,526,509
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,550,891TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
TENANT DEPOSITS$45,195
LEASE OBLIGATION$2,144,644
FieldValueIRS element (for citing)
Total Liability$2,189,839TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ASSOCIATION TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDescPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2Txt
AMERICAN CEMENT ASSOCIATION EDUCATION FOUNDATION
66 CANAL CENTER PLAZAALEXANDRIAVA22314364486749501(C)(3)$759,996$0N/AN/ARESEARCH FUNDING
IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY
3609 ADMINISTRATIVE SERVICESAMESIA500113609426004224501(C)(3)$250,000$0N/AN/ARESEARCH FUNDINGBUILDING
CONCRETE ADVANCEMENT FOUNDATION CONTRIBUTION
66 CANAL CENTER PLAZAALEXANDRIAVA22314521680963501(C)(3)$475,000$0N/AN/ARESEARCH FUNDING
FieldValueIRS element (for citing)
Total501c3 Org3Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE BOARD CAREFULLY REVIEWS ALL REQUESTS FOR DONATIONS AND GRANTS PRIOR TO THEIR APPROVAL AND DISBURSEMENT. APPROVAL IS GRANTED ONLY TO REPUTABLE ORGANIZATIONS WHO HAVE SATISFIED THE BOARD'S DUE DILIGENCE. NORMALLY, THE BOARD PERFORMS NO SUBSEQUENT MONITORING REGARDING THE USE OF DONATIONS AND GRANTS. ADDITIONALLY, THERE IS A GOVERNANCE STRUCTURE IN PLACE THAT REGULARLY REPORTS TO THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS. ALL RECORDS REGARDING DISBURSEMENT OF FUNDS ARE MAINTAINED AT THE ORGANIZATION'S OFFICE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHAEL IRELAND
PRESIDENT AND CEO$515,959$0$20,270$0$0$0$57,581$0$36,711$0$630,521$0$0$0
SEAN O'NEILL
SENIOR VICE PRESIDENT, GOV$371,886$0$76,274$0$0$0$35,738$0$29,706$0$513,604$0$0$0
RICHARD BOHAN
SENIOR VICE PRESIDENT, SUS$312,157$0$64,569$0$0$0$60,068$0$34,656$0$471,450$0$0$0
NICK FERRARI
SENIOR VICE PRESIDENT OF C$284,480$0$58,349$0$0$0$42,008$0$34,565$0$419,402$0$0$0
PAUL TENNIS
SENIOR DIRECTOR, RESEARCH & PRODUCT$205,287$0$21,430$0$0$0$37,716$0$32,800$0$297,233$0$0$0
THOMAS HARMAN
SENIOR DIRECTOR$209,804$0$17,351$0$0$0$28,109$0$30,637$0$285,901$0$0$0
EDWARD SULLIVAN
SENIOR VICE PRESIDENT & CHIEF ECONOM$65,119$0$103,170$0$70,968$0$9,287$0$36,655$0$285,199$0$0$0
MICHELLE WILSON
SENIOR DIRECTOR, CONCRETE TECHNOLOGY$200,495$0$20,372$0$0$0$35,855$0$14,766$0$271,488$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 4BFormAndLineReferenceDesc
ExplanationMICHAEL IRELAND (PRESIDENT AND CEO), SEAN O'NEILL (SENIOR VP, GOVERNMENT AFFAIRS), NICK FERRARI (SENIOR VP, COMMUNICATIONS & CORPORATE MEMBER SERVICES), AND RICHARD BOHAN (SENIOR VP, SUSTAINABILITY) PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND ACCRUED COMPENSATION TOTALING $24,770 DURING 2025. EDWARD SULLIVAN (SENIOR VP & CHIEF ECONOMIST - PAST) RECEIVED A PAYMENT OF $70,968 AS PART OF A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING 2025.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2THERE ARE SEVERAL INSTANCES IN WHICH THERE ARE MULTIPLE BOARD MEMBERS FROM THE SAME MEMBER COMPANY. A DETAILED LIST CAN BE PROVIDED UPON REQUEST.
FORM 990, PART VI, SECTION A, LINE 6CEMENT INDUSTRY MEMBERS. ANY BUSINESS ORGANIZATION OR GROUP OF BUSINESS ORGANIZATIONS UNDER COMMON OWNERSHIP, GOVERNMENT AGENCY, OR INDIVIDUAL ENGAGED IN THE MANUFACTURE OR SALE OF PORTLAND CEMENT IN THE UNITED STATES OR ITS TERRITORIAL POSSESSIONS SHALL BE ELIGIBLE TO BECOME A CEMENT INDUSRY MEMBER, SUBJECT TO A MINIMUM PAYMENT OF DUES TO BE ESTABLISHED ANNUALLY BY THE BOARD OF DIRECTORS. IN THE CASE OF MEMBERSHIP APPLICANTS LOCATED IN A COUNTRY OTHER THAN THE UNITED STATES, ASSOCIATION MEMBERSHIP MAY BE GRANTED TO A CEMENT INDUSTRY TRADE ASSOCIATION REPRESENTING A MAJORITY OF CEMENT COMPANIES OF THAT COUNTRY. THE ANNUAL FEE FOR MEMBERSHIP IN SUCH CASES SHALL BE DETERMINED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7AALTHOUGH EACH MEMBER ONLY HAS "ONE VOTE", THERE ARE VARIOUS PERSONNEL (CEO, COO, SUBSIDIARY, ETC) ELIGIBLE TO BE A BOARD MEMBER. THE VOTES OF MEMBERS AT BOARD MEETINGS SHALL BE WEIGHTED PROPORTIONALLY ON THE BASIS OF SHIPMENTS (AS COMPUTED BY THE SECRETARY FOR THE LATEST CALENDAR YEAR) ON WHICH DUES HAVE BEEN PAID BY THE ACA MEMBER COMPANY WHOM THE MEMBER BELONGS TOO. IF A GIVEN ACA MEMBER (OR GROUP OF AN AFFILIATED MEMBER COMPANY) IS REPRESENTED BY MORE THAN ONE COMPANY, THE MEMBER COMPANY'S SHIPMENTS OR SHIPMENTS OF THE GROUP OF THE AFFILIATED MEMBER COMPANY SHALL BE ALLOCATED USING A PRORATED AMOUNT AMONGST THOSE MEMBERS PARTICIPATING IN THE MEETINGS.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 FORM WAS NOT DISTRIBUTED TO THE GOVERNING BODY PRIOR TO FILING THE FORM THIS YEAR.
FORM 990, PART VI, LINE 1ATHE VOTES OF DIRECTORS AT BOARD MEETING SHALL BE WEIGHTED PROPORTIONALLY ON THE BASIS OF SHIPMENTS (AS COMPUTED BY THE SECRETARY FOR THE LATEST CALENDAR YEAR) ON WHICH DUES HAVE BEEN PAID BY THE ACA MEMBER COMPANY WHOM THE DIRECTOR REPRESENTS. IF A GIVEN ACA MEMBER (OR GROUP OF AN AFFILIATED MEMBER COMPANY) IS REPRESENTED BY MORE THAN ONE DIRECTOR, THE MEMBER COMPANY'S SHIPMENTS OR SHIPMENTS OF THE GROUP OF AFFILIATED MEMBER COMPANY SHALL BE ALLOCATED PRO RATA AMONG THOSE DIRECTORS PARTICIPATING IN THE MEETINGS.
FORM 990, PART VI, SECTION B, LINE 12CAN EMPLOYEE HAS BEEN DESIGNATED THE RESPONSIBILITY FOR COMMUNICATING AND FOLLOWING UP AS NECESSARY.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION OF THE CEO IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE WHICH IS A COMMITTEE OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GCEMENT PROMOTION & MONITORING SERVICES 500,000. OTHER CONSULTANTS & SUBCONTRACTORS 1,957,629.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
AMERICAN CEMENT ASSOCIATION EDUCATION FOUNDATION
66 CANAL CENTER PLAZAALEXANDRIAVA22314364486749MEET THE EDUCATIONAL NEEDS OF THE CEMENT INDUSTRYIL501(C)(3)LINE 12A, IAMERICAN CEMENT ASSOCIATIONYes (1)
AMERICAN CEMENT ASSOCIATION POLITICAL ACTION COMMITTEE
66 CANAL CENTER PLAZAALEXANDRIAVA22314361638940POLITICAL SUPPORTIL527AMERICAN CEMENT ASSOCIATIONYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CEMENT ASSOCIATION EDUCATION FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$759,996InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt