STRATEGY STUDIO / PUBLIC DATA EXPLORER

AMERICAN CEMENT ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CEMENT ASSOCIATION (EIN 36-1638940)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-11
IRS object ID
202513159349304916
Schema version
2024v5.2
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)
Return2025-11-11T14:08:54-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCRAIG RESCHPreparerPersonNm
PTINP00844633PTIN
Phone3123680500PhoneNum
Preparation2025-11-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name ChangeYes (X)NameChangeInd
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$27,001,385GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.PORTCEMENT.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 Volunteers19TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$15,973,299PYProgramServiceRevenueAmt
CY Program Service Revenue$15,867,886CYProgramServiceRevenueAmt
PY Investment Income$83,685PYInvestmentIncomeAmt
CY Investment Income$379,661CYInvestmentIncomeAmt
PY Other Revenue$1,492,204PYOtherRevenueAmt
CY Other Revenue$1,308,212CYOtherRevenueAmt
PY Total Revenue$17,549,188PYTotalRevenueAmt
CY Total Revenue$17,555,759CYTotalRevenueAmt
PY Grants And Similar Paid$491,162PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$903,023CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,421,373PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,854,687CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$8,721,754PYOtherExpensesAmt
CY Other Expenses$8,983,179CYOtherExpensesAmt
PY Total Expenses$16,634,289PYTotalExpensesAmt
CY Total Expenses$17,740,889CYTotalExpensesAmt
PY Revenues Less Expenses$914,899PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$185,130CYRevenuesLessExpensesAmt
Total Assets BOY$25,490,023TotalAssetsBOYAmt
Total Assets EOY$24,980,077TotalAssetsEOYAmt
Total Liabilities BOY$6,087,549TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,110,203TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$19,402,474NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,869,874NetAssetsOrFundBalancesEOYAmt
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 Document10IRPDocumentCnt
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 DocumentsYes (1)ChangeToOrgDocumentsInd
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 Line1MICHAEL IRELANDBusinessNameLine1Txt
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 (26 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
MASSIMO TOSO
CHAIR1.001.00Yes (X)$0$0$0
RON HENLEY
DIRECTOR1.001.00Yes (X)$0$0$0
GEORGE DOUMET
DIRECTOR1.00Yes (X)$0$0$0
ALLEN HAMBLEN
DIRECTOR1.001.00Yes (X)$0$0$0
ERIC HOLARD
DIRECTOR1.001.00Yes (X)$0$0$0
JAIME MUGUIRO
DIRECTOR1.00Yes (X)$0$0$0
CHRIS WARD
DIRECTOR1.00Yes (X)$0$0$0
MONICA MANOLAS
VICE CHAIR1.00Yes (X)$0$0$0
WALTER WULF JR
DIRECTOR1.00Yes (X)$0$0$0
BILL ZARKALIS
DIRECTOR1.00Yes (X)$0$0$0
ENRIQUE ROZAS
DIRECTOR1.001.00Yes (X)$0$0$0
GREG HALE
DIRECTOR1.00Yes (X)$0$0$0
AUSTIN MARSHALL
DIRECTOR1.00Yes (X)$0$0$0
TIM KUEBLER
DIRECTOR1.00Yes (X)$0$0$0
SERGE SCHMIDT
DIRECTOR1.00Yes (X)$0$0$0
DAVID LOOMES
DIRECTOR1.00Yes (X)$0$0$0
KIRK LIGHT
DIRECTOR1.00Yes (X)$0$0$0
JORGE WAGNER
DIRECTOR1.00Yes (X)$0$0$0
RUBEN GUERRERO JR
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL IRELAND
PRESIDENT AND CEO40.001.00$661,081$0$100,483Yes (X)
EDWARD SULLIVAN
SENIOR VICE PRESIDENT & CH40.00$396,922$0$92,264Yes (X)
SEAN O'NEILL
SENIOR VICE PRESIDENT, GOV40.00$433,249$0$63,655Yes (X)
NICK FERRARI
SENIOR VICE PRESIDENT OF C40.00$331,380$0$68,862Yes (X)
RICHARD BOHAN
SENIOR VICE PRESIDENT, SUS40.00$316,834$0$69,659Yes (X)
THOMAS HARMAN
SENIOR DIRECTOR, ENVIRONME40.00$219,625$0$60,767Yes (X)
LOUIS BAER
DIRECTOR AND ASSISTANT COU40.00$226,130$0$44,461Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,585,221TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$500,151TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K26IndivRcvdGreaterThan100KCnt
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$501,984
LEGACY PROFESSIONALS LLP
4 WESTBROOK CORPORATE CENTER SUITEWESTCHESTERIL60154ACCOUNTING$166,000
BRACEWELL LLP
PO BOX 207486DALLASTX753207486LEGAL$150,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES541900$13,446,335$13,446,335
CONFERENCE REVENUE541900$1,858,606$1,858,606
NON DUES REVENUE541900$438,879$438,879
INCOME FROM SERVICES541900$124,066$124,066
FieldValueIRS element (for citing)
Total Program Service Revenue$15,867,886TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$339,940TotalRevenueColumnAmt
Exclusion$339,940ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$259,274RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$259,274RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$259,274TotalRevenueColumnAmt
Exclusion$259,274ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$9,203,824SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$9,164,103SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$39,721SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,721TotalRevenueColumnAmt
Exclusion$39,721ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,330,461GrossSalesOfInventoryAmt
Cost Of Goods Sold$281,523CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,048,938TotalRevenueColumnAmt
Related Or Exempt Func Income$1,048,938RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,555,759TotalRevenueColumnAmt
Related Or Exempt Func Income$16,916,824RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$638,935ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$903,023TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,250,749TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,287,964TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$407,956TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$490,813TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$417,205TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,150,182TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$93,000TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$730,000TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$40,938TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,589,861TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$128,509TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$220,790TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$304,785TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$965,703TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$521,205TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,593,894TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$170,178TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$118,373TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
DUES AND SUBSCRIPTIONS$169,784
STAFF EDUCATION$96,401
ALLIED INDUSTRY SUPPORT$84,639
MISCELLANEOUS EXPENSE$4,937

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$17,740,889TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,431,615BOYAmt
EOY$5,247,369EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$346,011BOYAmt
EOY$484,544EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,128,119BOYAmt
EOY$4,064,643EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,754BOYAmt
EOY$186,066EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$733,781BOYAmt
EOY$381,609EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,807,598LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,737,251LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$692,639BOYAmt
EOY$1,070,347EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$9,003,868BOYAmt
EOY$11,227,090EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$5,152,236BOYAmt
EOY$2,318,409EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,490,023BOYAmt
EOY$24,980,077EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,463,419BOYAmt
EOY$2,060,985EOYAmt

Grants Payable GrantsPayableGrp

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

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$6,600BOYAmt
EOY$194,974EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,617,530BOYAmt
EOY$3,729,244EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,087,549BOYAmt
EOY$6,110,203EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$19,402,474BOYAmt
EOY$18,869,874EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,402,474BOYAmt
EOY$18,869,874EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,490,023BOYAmt
EOY$24,980,077EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$185,130ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$274,460NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$621,930OtherChangesInNetAssetsAmt
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 Year0AgreeCarryoverPriorYearInd
Dues Assessments$13,446,335DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$730,000NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$730,000NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$726,102AggregateReportedDuesNtcAmt
Carried Over$3,898CarriedOverAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$909,336OtherCostOrOtherBasisAmt
Depreciation$437,754DepreciationAmt
Book Value$471,582BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,797,658OtherCostOrOtherBasisAmt
Depreciation$1,299,497DepreciationAmt
Book Value$498,161BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$100,604OtherCostOrOtherBasisAmt
Book Value$100,604BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,070,347TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
ACCRUED INTEREST AND DIVIDENDS$24,765
RIGHT OF USE ASSET$2,293,644
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,318,409TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
TENANT DEPOSITS$45,195
LEASE OBLIGATION$3,057,498
DUE TO RELATED ORGANIZATION$626,551
FieldValueIRS element (for citing)
Total Liability$3,729,244TotalLiabilityAmt
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 (2 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)$630,746$0N/AN/ARESEARCH FUNDING
IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY
3609 ADMINISTRATIVE SERVICESAMESIA500113609426004224501(C)(3)$250,000$0N/AN/ARESEARCH FUNDINGBUILDING
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
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 (7 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$498,918$0$162,163$0$0$0$64,414$0$36,069$0$761,564$0$0$0
SEAN O'NEILL
SENIOR VICE PRESIDENT, GOV$359,555$0$73,694$0$0$0$34,803$0$28,852$0$496,904$0$0$0
EDWARD SULLIVAN
SENIOR VICE PRESIDENT & CH$329,622$0$67,300$0$0$0$59,904$0$32,360$0$489,186$0$0$0
NICK FERRARI
SENIOR VICE PRESIDENT OF C$275,004$0$56,376$0$0$0$38,500$0$30,362$0$400,242$0$0$0
RICHARD BOHAN
SENIOR VICE PRESIDENT, SUS$262,586$0$54,248$0$0$0$38,500$0$31,159$0$386,493$0$0$0
THOMAS HARMAN
SENIOR DIRECTOR, ENVIRONME$202,861$0$16,764$0$0$0$27,158$0$33,609$0$280,392$0$0$0
LOUIS BAER
DIRECTOR AND ASSISTANT COU$209,034$0$17,096$0$0$0$20,195$0$24,266$0$270,591$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), AND EDWARD SULLIVAN (SENIOR VP & CHIEF ECONOMIST) PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT AND ACCRUED COMPENSATION TOTALING $37,585 DURING 2024.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 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 4DURING THE CURRENT YEAR, THE ORGANIZATION CHANGED ITS CORPORATE NAME FROM PORTLAND CEMENT ASSOCIATION TO AMERICAN CEMENT ASSOCIATION.
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 986,624. OTHER CONSULTANTS & SUBCONTRACTORS 1,603,237.
FORM 990, PART XI, LINE 9:PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST -621,930.

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$630,746InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt