ASSOCIATION OF RECIPROCAL SAFETY COUNCILS INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: ASSOCIATION OF RECIPROCAL SAFETY COUNCILS INC (EIN 76-0565198)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-10
IRS object ID: 202503149349305975
Schema version: 2024v5.0
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-10T17:44:49-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	263806553	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RATLIFF & ASSOCIATES PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2501 PARKVIEW DR STE 205	AddressLine1Txt
City	FORT WORTH	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	76102	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	760565198	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ASSOCIATION OF RECIPROCAL SAFETY	BusinessNameLine1Txt
Business Name Line2	COUNCILS INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	ASSO	BusinessNameControlTxt
Phone	8565541051	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19 MANTUA ROAD	AddressLine1Txt
City	MOUNT ROYAL	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08061	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	THERESSA HAMMON	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	2514789152	PhoneNum
Signature	2025-11-10	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JONATHAN TUCKER	PreparerPersonNm
PTIN	P00311453	PTIN
Phone	8173323222	PhoneNum
Preparation	2025-11-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	THERESSA HAMMON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19 MANTUA ROAD	AddressLine1Txt
City	MOUNT ROYAL	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08061	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$306,740	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	ARSC.NET	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	NJ	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE PSM OCCUPATIONAL SAFETY AND HEALTH TRAINING, RESOURCES, AND SUPPORT, THAT ARE CONSISTENT, RECIPROCAL AND THAT CONFORM TO U.S. REGULATORY STANDARDS AND INDUSTRY BEST PRACTICES THAT WILL CONTRIBUTE TO LOWER INCIDENT RATES, AND REDUCED COSTS.	ActivityOrMissionDesc
Voting Members Governing Body	24	VotingMembersGoverningBodyCnt
Voting Members Independent	24	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$25,417	PYContributionsGrantsAmt
CY Contributions Grants	$25,000	CYContributionsGrantsAmt
PY Program Service Revenue	$274,078	PYProgramServiceRevenueAmt
CY Program Service Revenue	$274,991	CYProgramServiceRevenueAmt
PY Investment Income	$4,876	PYInvestmentIncomeAmt
CY Investment Income	$6,749	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$304,371	PYTotalRevenueAmt
CY Total Revenue	$306,740	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$151,978	PYOtherExpensesAmt
CY Other Expenses	$302,854	CYOtherExpensesAmt
PY Total Expenses	$151,978	PYTotalExpensesAmt
CY Total Expenses	$302,854	CYTotalExpensesAmt
PY Revenues Less Expenses	$152,393	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,886	CYRevenuesLessExpensesAmt
Total Assets BOY	$917,692	TotalAssetsBOYAmt
Total Assets EOY	$941,386	TotalAssetsEOYAmt
Total Liabilities BOY	$2,075	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$15,104	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$915,617	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$926,282	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROVIDE PSM OCCUPATIONAL SAFETY AND HEALTH TRAINING, RESOURCES, AND SUPPORT, THAT ARE CONSISTENT, RECIPROCAL AND THAT CONFORM TO U.S. REGULATORY STANDARDS AND INDUSTRY BEST PRACTICES THAT WILL CONTRIBUTE TO LOWER INCIDENT RATES, AND REDUCED COSTS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDING SAFETY EDUCATION, RISK MANAGEMENT SERVICES AND RESOURCES TO MEMBER ORGANIZATIONS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (true)	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	24	GoverningBodyVotingMembersCnt
Independent Voting Member	24	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	THERESSA HAMMON	PersonNm
Phone	8565541051	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19 MANTUA ROAD	AddressLine1Txt
City	MOUNT ROYAL	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08061	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KATHY TRAHAN
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
CHRISTINE SANDEL
VICE PRESIDE	2.00	Yes (X)	Yes (X)	$0	$0	$0
JEANNE CONWAY
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
SHELLEY GUILBEAU
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
MELISSA GONZALES
OFFICER	2.00	Yes (X)	Yes (X)	$0	$0	$0
SARITA SCHEUFENS
OFFICER	2.00	Yes (X)	Yes (X)	$0	$0	$0
RAY WOODWORTH
OFFICER	2.00	Yes (X)	Yes (X)	$0	$0	$0
THERESSA HAMMON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RON SPEIR
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHRIS JAMES
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KIM ROBINSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN DURKAY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RYAN BREMAR
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAWN HARDING
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PHIL YOUNG
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GREG COOK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SHAYNE HILL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GERALDINE RADIO
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAVE SIMMONS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PAULA NURRENBERN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LEATHER MUNOZ
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHRIS BAKER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BETSEY KULAKOWSKI
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN WOJCIECHOWSKI
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	TALLEY MANAGEMENT GROUP INC	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19 MANTUA ROAD	AddressLine1Txt
City	MOUNT ROYAL	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08061	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT	ServicesDesc
Compensation	$124,086	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$25,000	MembershipDuesAmt
Total Contributions	$25,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	TRAINING MATERIALS	Desc
Business	611430	BusinessCd
Total Revenue Column	$274,991	TotalRevenueColumnAmt
Related Or Exempt Func Income	$274,991	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$274,991	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,749	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,749	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$306,740	TotalRevenueColumnAmt
Related Or Exempt Func Income	$281,740	RelatedOrExemptFuncIncomeAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$124,098	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$93,263	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$18,430	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,794	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$24,683	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,867	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	CURRICULUM	Desc
Total	$32,719	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$302,854	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$488,227	BOYAmt
EOY	$491,099	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$341,890	BOYAmt
EOY	$346,809	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$10,969	BOYAmt
EOY	$16,279	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$2,000	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$76,606	BOYAmt
EOY	$85,199	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$917,692	BOYAmt
EOY	$941,386	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,075	BOYAmt
EOY	$15,104	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,075	BOYAmt
EOY	$15,104	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$915,617	BOYAmt
EOY	$926,282	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$915,617	BOYAmt
EOY	$926,282	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$917,692	BOYAmt
EOY	$941,386	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,886	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$6,779	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Invst Program Related Org InvstProgramRelatedOrgGrp

Field	Value	IRS element (for citing)
Desc	INVESTMENT FUND	Desc
Book Value	$85,199	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$85,199	TotalBookValueProgramRltdAmt
Total Rev Etc Audited Fincl Stmt	$313,519	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$6,779	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$6,779	RevenueNotReportedAmt
Revenue Subtotal	$306,740	RevenueSubtotalAmt
Total Revenue Per Form990	$306,740	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$302,854	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$302,854	ExpensesSubtotalAmt
Total Expenses Per Form990	$302,854	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	TO PROVIDE PSM OCCUPATIONAL SAFETY AND HEALTH TRAINING, RESOURCES, AND SUPPORT, THAT ARE CONSISTENT, RECIPROCAL AND THAT CONFORM TO U.S. REGULATORY STANDARDS AND INDUSTRY BEST PRACTICES THAT WILL CONTRIBUTE TO LOWER INCIDENT RATES, AND REDUCED COSTS.
FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS PREPARED BY AN EXTERNAL CPA, PROVIDED TO THE TREASURER FOR REVIEW. RETURN IS THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC.