TY 2024 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)
(1) Amanda DeDiego...................................................................... WR Representative	2.0 ................. 0.0	X	0
(2) Amanda Evans...................................................................... AHC Representative	2.0 ................. 0.0	X	0
(3) Angela Coker...................................................................... AMCD Representative	2.0 ................. 0.0	X	0
(4) Angela Schubert...................................................................... ACSSW Representative	2.0 ................. 0.0	X	0
(5) Angie Cartwright...................................................................... IAAOC Representative	2.0 ................. 0.0	X	0
(6) BJ Broaden Barksdale...................................................................... SR Representative	2.0 ................. 0.0	X	0
(7) C Katherine DeStefano...................................................................... NECA Representative	2.0 ................. 0.0	X	0
(8) Casey Barrio Minton...................................................................... AARC Representative	2.0 ................. 0.0	X	0
(9) Christine Bhat...................................................................... President	20.0 ................. 0.0	X	71,250
(10) Craig Cashwell...................................................................... ASERVIC Representative	2.0 ................. 0.0	X	0
(11) Dannette Berksteiner...................................................................... Parliamentarian	2.0 ................. 0.0	X	0
(12) David Ford...................................................................... NAR Representative	2.0 ................. 0.0	X	0
(13) Deborah Rubel...................................................................... Process Observer	2.0 ................. 0.0	X	0
(14) Devika Dibya Choudhuri...................................................................... ASGW Representative	2.0 ................. 0.0	X	0
(15) Dodie Limberg...................................................................... ACES Representative	2.0 ................. 0.0	X	0
(16) Duane France...................................................................... MGCA Representative	2.0 ................. 0.0	X	0
(17) Edil Torres Rivera...................................................................... Past President	10.0 ................. 0.0	X	6,500

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(18) Elsa Soto Leggett........................................................................ President Elect	10.0 .......................0.0	X					23,750	0
(19) Emily Goodman-Scott........................................................................ ACAC Representative	2.0 .......................0.0	X					0	0
(20) Harriet Glosoff........................................................................ Treasurer	2.0 .......................0.0	X					3,750	0
(21) Illiana Navarra-Bueno........................................................................ Graduate Student Representative	2.0 .......................0.0	X					0	0
(22) Joshua Kreimeyer........................................................................ IARTC Representative	2.0 .......................0.0	X					0	0
(23) Kathy Evans........................................................................ NCDA Representative	2.0 .......................0.0	X					0	0
(24) Lauren Shure........................................................................ CSJ Representative	2.0 .......................0.0	X					0	0
(25) Mark Saunders........................................................................ IAMFC Representative	2.0 .......................0.0	X					0	0
(26) Michael Chaney........................................................................ SAIGE Representative	2.0 .......................0.0	X					0	0
(27) Michael Hartley........................................................................ ARCA Representative	2.0 .......................0.0	X					0	0
(28) Monica Osburn........................................................................ ACCA Representative	2.0 .......................0.0	X					0	0
(29) Stella Kerl-McClain........................................................................ ACC Representative	2.0 .......................0.0	X					0	0
(30) Victoria Kress........................................................................ MWR Representative	2.0 .......................0.0	X					0	0
(31) Wendy Killam........................................................................ AADA Representative	2.0 .......................0.0	X					0	0
(32) Mahzarine Chinoy........................................................................ Chief Financial Officer	40.0 .......................0.0		X				266,914	10,444
(33) Shawn Boynes........................................................................ Chief Executive Officer (THRU 4/15/2025)	40.0 .......................0.0		X				502,008	27,589
(34) SYVONNE CARTER........................................................................ CEO (5/2025 - 11/2025)	40.0 .......................0.0		X				0	0
(35) Angela Thompson........................................................................ Chief Operating Officer	40.0 .......................0.0			X			322,632	52,283
(36) Brian Banks........................................................................ Chief Government Affairs & Public Policy Officer	40.0 .......................0.0			X			139,672	26,379
(37) Lynn Linde........................................................................ Chief of Professional Practice	40.0 .......................0.0			X			230,814	34,774
(38) Stacy Whatley........................................................................ Chief Communications & Marketing Officer	40.0 .......................0.0			X			231,427	37,420
(39) Carol Salerno........................................................................ Director of Finance	40.0 .......................0.0				X		132,388	17,303
(40) Guila Todd........................................................................ Director of Government Affairs and Public Policy	40.0 .......................0.0				X		142,819	19,125
(41) Kelly Gerstenberg........................................................................ Director of Education and Content Strategy	40.0 .......................0.0				X		133,080	24,680
(42) Shirley Antolik........................................................................ Director of Meetings	40.0 .......................0.0				X		136,832	19,419
(43) Stania Romain........................................................................ Director of People Operations	40.0 .......................0.0				X		168,820	13,554
(44) Richard Yep........................................................................ Former CEO	0.0 .......................0.0					X	228,338	0

(A) Name and business address	(B) Description of services	(C) Compensation
CMC Global 938 E Georgia Street Ste 100 Indianapolis,IN46202	Management Services	449,258
designDATA 610 Professiona Drive Ste 102 Gaithersburg,MD20879	Managed IT Services and Hosting	348,546
Projection Video Services Inc 5803 Rolling Road Ste 200 Springfield,VA22152	Conference Audio Visual Services	314,070
The Lane Press Inc PO Box 130 Burligton,VT05402	Counseling Today Magazine Production	252,788
Creative Circle LLC PO Box 74008799 Chicago,IL60674	Temporary Staffing	213,008
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 9

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

American Counseling Association

Employer identification number

53-0211350

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	29,507	26,949	19,629	24,144	28,670	128,899
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	8,868,737	9,696,451	11,674,363	13,495,688	12,717,658	56,452,897
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....						0
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...						0
5	The value of services or facilities furnished by a governmental unit to the organization without charge						0
6	Total. Add lines 1 through 5	8,898,244	9,723,400	11,693,992	13,519,832	12,746,328	56,581,796
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons	0	0	0	0	0	0
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.	0	0	0	0	0	0
c	Add lines 7a and 7b..	0	0	0	0	0	0
8	Public support. (Subtract line 7c from line 6.)						56,581,796

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...	8,898,244	9,723,400	11,693,992	13,519,832	12,746,328	56,581,796
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	5,630,642	3,004,205	2,773,206	3,183,083	2,702,404	17,293,540
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.	0	142,413	164,545	143,912	282,556	733,426
c	Add lines 10a and 10b.	5,630,642	3,146,618	2,937,751	3,326,995	2,984,960	18,026,966
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.						0
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..	0	0	0	0	9,585	9,585
13	Total support. (Add lines 9, 10c, 11, and 12.)..	14,528,886	12,870,018	14,631,743	16,846,827	15,740,873	74,618,347

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

75.828 %

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

73.02 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

24 %

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

26.98 %

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2024 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
Schedule A, Part III, Line 12 Other Income	DESCRIPTION - OTHER INCOME, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 9585.0, COLUMN F - 9585.0;

Schedule A (Form 990) 2024

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

American Counseling Association

Employer identification number

53-0211350

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization American Counseling Association

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization American Counseling Association		Employer identification number 53-0211350

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization American Counseling Association			Employer identification number 53-0211350
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow

Complete if the organization is described below. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

American Counseling Association

Employer identification number

53-0211350

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... right arrow

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2024

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(a) Filing organization's totals	(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................	0
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................	208,480
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................	208,480
d	Other exempt purpose expenditures ...............................................................................	16,414,535
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................	16,623,015
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.	981,151	0
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................	245,288
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................	0
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................	0
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................		Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable amount	869,423	859,228	954,688	981,151	3,664,490

b	Lobbying ceiling amount (150% of line 2a, column(e))					5,496,735

c	Total lobbying expenditures	161,652	177,609	182,513	208,480	730,254

d	Grassroots nontaxable amount	217,356	214,807	238,672	245,288	916,123

e	Grassroots ceiling amount (150% of line 2d, column (e))					1,374,184

f	Grassroots lobbying expenditures	2,411	679	0	0	3,090

Schedule C (Form 990) 2024

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation

Schedule C (Form 990) 2024

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

American Counseling Association

Employer identification number

53-0211350

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements	1,487,011	405,745	1,081,266
d	Equipment ....	1,556,323	1,363,213	193,110
e	Other .....	552,397	434,952	117,445
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				1,391,821

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)DEPOSITS				70,956
(2)DUE FROM DIVISIONS				41,528
(3)OPERATING LEASE RIGHT-OF-USE ASSETS, NET				2,169,956
(4)PASS THROUGH TO LIMITED MSA DIVISIONS				432
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				2,282,872

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
Federal Income Taxes
POSTRETIREMENT BENEFIT OBLIGATION	991,159
DEFERRED COMPENSATION OBLIGATION	62,087
OPERATING LEASE LIABILITIES, NET	3,589,558





Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	4,642,804
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	0
e	Add lines 2a through 2d .....................			2e	0
3	Subtract line 2e from line 1..................			3	0
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b	0
c	Add lines 4a and 4b....................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	0

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d	0
e	Add lines 2a through 2d....................			2e	0
3	Subtract line 2e from line 1...................			3	0
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b	0
c	Add lines 4a and 4b.....................			4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	0

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference

Explanation

Schedule D, Part V, Line 4 Intended uses of endowment funds

THE ORGANIZATION HAS SEVERAL BOARD-DESIGNATED FUNDS REPORTED IN PART V, WITH THE FOLLOWING INTENDED USES: UNDESIGNATED WITHOUT DONOR RESTRICTIONS: AVAILABLE FOR THE GENERAL OPERATIONS OF THE AMERICAN COUNSELING ASSOCIATION (ACA). DESIGNATED WITHOUT DONOR RESTRICTIONS: THESE FUNDS HAVE BEEN APPROPRIATED BY THE GOVERNING COUNCIL OF ACA FOR DESIGNATED PROGRAMS AND CONSIST OF THE FOLLOWING: - LONG-TERM RESERVE FUND: THIS FUND WAS ESTABLISHED TO PROVIDE A RESERVE FOR ANY EXPENDITURES THAT MAY ARISE IN FUTURE YEARS, INCLUDING EMERGENCIES, AND TO ADDRESS THE POSTRETIREMENT BENEFIT OBLIGATION ASSOCIATED WITH ACA'S PLAN. THE GOVERNING COUNCIL DID NOT DESIGNATE THIS FUND AS A QUASI-ENDOWMENT. - REPLACEMENT RESERVE FUND: THIS FUND WAS ESTABLISHED TO FUND THE REPLACEMENT OF PROPERTY AND EQUIPMENT IN FUTURE YEARS. REGIONS: THE BALANCE CONSISTS OF FUNDS TO BE USED TO SUPPORT THE REGIONS.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

THE AMERICAN COUNSELING ASSOCIATION (ACA) IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO INCOME TAXES. ACA HAD NO MATERIAL NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. MANAGEMENT EVALUATED ACA'S TAX POSITIONS AND CONCLUDED THAT ACA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
American Counseling Association

Employer identification number
53-0211350

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) AWARDS AND RESEARCH GRANTS FOR COUNSELORS AND STUDENTS	10	13,010
(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds	GRANTS AND AWARDS ARE GIVEN FOR SPECIFIC APPROVED PURPOSES RELATED TO THE MISSION OF THE AMERICAN COUNSELING ASSOCIATION AND ARE AUTHORIZED BY THE CHIEF EXECUTIVE OFFICER AND/OR THE CHIEF OPERATING OFFICER OR HIS/HER DESIGNEE(S).

Schedule I (Form 990) Rev. 1-2025

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

American Counseling Association

Employer identification number

53-0211350

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Yes

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Yes

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1Richard Yep Former CEO	(i) (ii)	0 ------------- 0	0 ------------- 0	228,338 ------------- 0	0 ------------- 0	0 ------------- 0	228,338 ------------- 0	0 ------------- 0
2Shawn Boynes Chief Executive Officer (THRU 4/15/2025)	(i) (ii)	468,873 ------------- 0	32,445 ------------- 0	690 ------------- 0	11,031 ------------- 0	16,558 ------------- 0	529,597 ------------- 0	0 ------------- 0
3Mahzarine Chinoy Chief Financial Officer	(i) (ii)	252,209 ------------- 0	14,255 ------------- 0	450 ------------- 0	7,650 ------------- 0	2,794 ------------- 0	277,358 ------------- 0	0 ------------- 0
4Angela Thompson Chief Operating Officer	(i) (ii)	320,652 ------------- 0	0 ------------- 0	1,980 ------------- 0	19,673 ------------- 0	32,610 ------------- 0	374,915 ------------- 0	0 ------------- 0
5Lynn Linde Chief of Professional Practice	(i) (ii)	224,634 ------------- 0	0 ------------- 0	6,180 ------------- 0	22,810 ------------- 0	11,964 ------------- 0	265,588 ------------- 0	0 ------------- 0
6Stacy Whatley Chief Communications & Marketing Officer	(i) (ii)	213,440 ------------- 0	17,537 ------------- 0	450 ------------- 0	3,218 ------------- 0	34,202 ------------- 0	268,847 ------------- 0	0 ------------- 0
7Brian Banks Chief Government Affairs & Public Policy Officer	(i) (ii)	139,409 ------------- 0	0 ------------- 0	263 ------------- 0	7,703 ------------- 0	18,676 ------------- 0	166,051 ------------- 0	0 ------------- 0
8Stania Romain Director of People Operations	(i) (ii)	168,130 ------------- 0	0 ------------- 0	690 ------------- 0	0 ------------- 0	13,554 ------------- 0	182,374 ------------- 0	0 ------------- 0
9Guila Todd Director of Government Affairs and Public Policy	(i) (ii)	142,381 ------------- 0	0 ------------- 0	438 ------------- 0	7,324 ------------- 0	11,801 ------------- 0	161,944 ------------- 0	0 ------------- 0
10Kelly Gerstenberg Director of Education and Content Strategy	(i) (ii)	132,640 ------------- 0	0 ------------- 0	440 ------------- 0	3,147 ------------- 0	21,533 ------------- 0	157,760 ------------- 0	0 ------------- 0
11Shirley Antolik Director of Meetings	(i) (ii)	126,521 ------------- 0	7,111 ------------- 0	3,200 ------------- 0	6,496 ------------- 0	12,923 ------------- 0	156,251 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
Schedule J, Part I, Line 1a Tax indemnification and gross-up payments	THE FOLLOWING INDIVIDUALS RECEIVED TAX GROSS-UP PAYMENTS DURING THE REPORTING PERIOD: SHAWN BOYES STACY WHATLEY MAHZARINE CHINOY SHIRLEY ANTOLIK THESE AMOUNTS AREINCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J.
Schedule J, Part I, Line 4a Severance or change-of-control payment	RICHARD YEP, FORMER CHIEF EXECUTIVE OFFICER, IS ELIGIBLE TO RECEIVE EXECUTIVE SEVERANCE PAY AS DEFINED BY HIS EMPLOYMENT AGREEMENT DATED JULY 1, 2017. IN THE REPORTING PERIOD, RICHARD YEP RECEIVED A SEVERANCE PAYMENT OF $228,338. THIS AMOUNT IS INCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J.
Schedule J, Part I, Line 7 Non-fixed payments	CERTAIN EMPLOYEES ARE ELIGIBLE FOR DISCRETIONARY BONUSES BASED ON ANNUAL PERFORMANCE ASSESSMENTS. BONUS PAYMENTS ARE INCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J.

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

American Counseling Association

Employer identification number

53-0211350

Return Reference	Explanation
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 2,077,176 including grants of $ 0)(Revenue $ 511,111) EDUCATION: DESCRIPTION: THE AMERICAN COUNSELING ASSOCIATION PROVIDES SUPPORT AND RESOURCES SUCH AS ONLINE LEARNING, CONTINUING EDUCATION, PRACTICE CONSULTATIONS, PRACTICE SUPPORT AND RESEARCH, ETHICS CONSULTATIONS, AND JOB BOARDS.
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 705,180 including grants of $ 0)(Revenue $ 0) ADVOCACY:DESCRIPTION: AMERICAN COUNSELING ASSOCIATION (ACA) STAFF PROVIDES OPPORTUNITIES AND TRAINING TO PREPARE COUNSELORS TO ADVOCATE ON BEHALF OF THE COUNSELING PROFESSION. IN RECENT YEARS, WE'VE WORKED WITH MEMBERS TO EXPAND MEDICARE REIMBURSEMENT TO COVER COUNSELORS; INCREASE OPPORTUNITIES FOR COUNSELORS TO PRACTICE ACROSS STATE LINES THROUGH THE COUNSELING COMPACT; AND INCREASE MENTAL HEALTH PARITY AND ACCESS AMONG OTHER ADVOCACY INITIATIVES. ACA HAS MADE A SIGNIFICANT FINANCIAL INVESTMENT IN THE SUCCESS OF INTERSTATE LICENSURE THROUGH SUPPORT OF THE COUNSELING COMPACT, WHICH NOW INCLUDES 37 STATES AND THE DISTRICT OF COLUMBIA.
Form 990, Part VI, Line 4 Significant changes to organizational documents	American Counseling Association's governing council approved changes to the bylaws on July 7, 2025. During FY2025, ACA advanced its governance modernization initiative following member approval of bylaws establishing a new governance model. The updated structure transitions ACA from a 32-member Governing Council to a smaller, 15-member elected Board of Directors, designed to strengthen strategic oversight, clarify fiduciary responsibility, and support more effective decision-making. ACA also began implementation planning for a new Advisory Council, which will provide representative input from divisions, regions, and student members. The new governance structure is scheduled to be seated on July 1, 2026.
Form 990, Part VI, Line 6 Classes of members or stockholders	THE AMERICAN COUNSELING ASSOCIATION (ACA) HAS SIX CLASSES OF VOTING MEMBERS WITH RIGHTS TO ELECT THE PRESIDENT: PROFESSIONAL MEMBERS, REGULAR MEMBERS, NEW PROFESSIONAL MEMBERS, NEW PROFESSIONAL YEAR 2 MEMBERS, STUDENT MEMBERS, AND RETIRED MEMBERS. EACH ACA DIVISION AND REGION APPOINTS ONE VOTING REPRESENTATIVE TO THE ACA GOVERNING COUNCIL WHO IS A MEMBER IN GOOD STANDING OF ACA AND OF THE RESPECTIVE DIVISION OR REGION.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body	AMERICAN COUNSELING ASSOCIATION MEMBERS ELECT THE ORGANIZATION'S OFFICERS. SPECIALTY DIVISIONS AND REGIONS APPOINT OR ELECT THEIR GOVERNING COUNCIL REPRESENTATIVES BASED ON THEIR BYLAWS AND PROCEDURES.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders	AMERICAN COUNSELING ASSOCIATION MEMBERS ELECT THE ORGANIZATION'S OFFICERS AND HAVE THE RIGHT TO AMEND THE ORGANIZATION'S BYLAWS AND ARTICLES OF INCORPORATION.
Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body	NO COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY OF THE AMERICAN COUNSELING ASSOCIATION.
Form 990, Part VI, Line 11b Review of form 990 by governing body	THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THEN REVIEWED BY THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, AND THE AUDIT COMMITTEE. THE FORM 990 IS THEN POSTED ON THE PRIVATE GOVERNING COUNCIL WEBSITE FOR REVIEW BY THE GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	THE CHIEF EXECUTIVE OFFICER'S (CEO) PERFORMANCE REVIEW IS CONDUCTED BY THE EXECUTIVE COMMITTEE. THE SALARY IS SET BY CONTRACTUAL AGREEMENT BETWEEN THE CEO AND THE EXECUTIVE COMMITTEE FOLLOWING A RECOMMENDATION BY THE CEO EVALUATION COMMITTEE. THE RECOMMENDATION INCLUDES A REPORT, PROVIDED BY AN INDEPENDENT COMPENSATION CONSULTANT, THAT INCLUDES SALARY AND BENEFIT INFORMATION FOR SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS. THIS PROCESS IS CONTEMPORANEOUSLY DOCUMENTED IN THE EXECUTIVE COMMITTEE MEETING MINUTES AND WAS LAST COMPLETED JUNE 11, 2024.
Form 990, Part VI, Line 19 Required documents available to the public	THE AMERICAN COUNSELING ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST IN THE SAME TIME AND MANNER AS OTHER DISCLOSURES REQUIRED UNDER INTERNAL REVENUE CODE SECTION 6104.
Form 990, Part IX, Line 11g Other Fees	Professional Fees - Total Expense: 1755338, Program Service Expense: 1057483, Management and General Expenses: 697855, Fundraising Expenses: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	OTHER CHANGES IN NET ASSETS - 1058; Total - 1058;
Form 990, Part XII, Line 2c	AMERICAN COUNSELING ASSOCIATION DID NOT CHANGE THE OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE R
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

American Counseling Association

Employer identification number

53-0211350

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)AMERICAN COUNSELING ASSOCIATION FOUNDATION 51-0252372	GRANTS AND PUBLICATIONS	DC	501(c)(3)	Type I	American Counseling Association	Yes

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) (Rev. 1-2025)

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) (Rev. 1-2025)

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

Yes

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

Yes

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) (Rev. 1-2025)

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) (Rev. 1-2025)

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	24,144	28,670
9	Program service revenue (Part VIII, line 2g) .........	10,984,573	11,699,853
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	260,404	361,006
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	4,770,961	3,651,344
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	16,040,082	15,740,873
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	9,450	13,010
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	7,682,621	9,032,191
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	7,844,667	7,577,814
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	15,536,738	16,623,015
19	Revenue less expenses. Subtract line 18 from line 12.......	503,344	-882,142
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	19,436,335	19,409,241
21	Total liabilities (Part X, line 26).............	11,258,331	10,924,415
22	Net assets or fund balances. Subtract line 21 from line 20.....	8,178,004	8,484,826

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 2,435,445 including grants of $ 0 ) (Revenue $ 1,823,062 )
	PUBLICATIONS AND CONTINUING EDUCATION:DESCRIPTION: AMERICAN COUNSELING ASSOCIATION (ACA) PUBLISHES RESEARCH ARTICLES, EDUCATIONAL TEXTS, PRACTICE BRIEFS, PROFESSIONAL DEVELOPMENT RESOURCES AND COURSES, AND OTHER WORKS THAT AMPLIFY AND ELEVATE THE COUNSELING FIELD. OUR AIM IS TO DISSEMINATE TIMELY INFORMATION AND INNOVATIVE RESEARCH THAT IS RELEVANT AND BENEFICIAL TO THOSE WHO ENGAGE WITH THE FIELD OF COUNSELING AS STUDENTS, EDUCATORS, CLIENTS AND PRACTITIONERS. AS PART OF THEIR MEMBERSHIP, ACA MEMBERS RECEIVE THE JOURNAL OF COUNSELING & DEVELOPMENT (ONGOING DIGITAL ACCESS AND FOUR PRINT ISSUES), COUNSELING TODAY MAGAZINE (SIX PRINT ISSUES AND ONGOING DIGITAL ACCESS) AND DISCOUNTS ON THE ACA'S PORTFOLIO OF BOOKS AND CONTINUING EDUCATION COURSES. WE ALSO PUBLISH SEVERAL NEW BOOK AND TEXTBOOK TITLES EACH YEAR COVERING BOTH EVERGREEN AND EMERGING TOPICS IN THE FIELD. NEW RELEASES IN THE LAST YEAR INCLUDE NEUROSCIENCE-INFORMED COUNSELING; COUNSELING WITH IMMIGRANTS, REFUGEES, AND THEIR FAMILIES; AND PLAY THERAPY BASICS AND BEYOND.

4b	(Code: ) (Expenses $ 2,298,483 including grants of $ 12,760 ) (Revenue $ 8,688,319 )
	MEMBERSHIP:DESCRIPTION: MORE THAN 60,000 PROFESSIONAL COUNSELORS AND COUNSELORS IN TRAINING CALL AMERICAN COUNSELING ASSOCIATION (ACA) THEIR PROFESSIONAL HOME. OUR EFFORTS FOCUS ON RECRUITMENT, RETENTION AND PROVISION OF BENEFITS TO COUNSELING PROFESSIONALS AND COUNSELORS IN TRAINING WHO ARE REQUIRED TO ABIDE BY THE ACA CODE OF ETHICS. BENEFITS OF MEMBERSHIP INCLUDE FREE OR DISCOUNTED CONTINUING EDUCATION OFFERINGS; DISCOUNTED LIABILITY INSURANCE; COMPLIMENTARY ETHICAL AND CAREER CONSULTATIONS; ACCESS TO EXCLUSIVE RESOURCES SUCH AS STATE LICENSURE INFORMATION; AND OTHER PROFESSIONAL SUPPORT.IN ADDITION TO OUR GENERAL MEMBERSHIP OFFERINGS, ACA MEMBERS CAN AFFILIATE WITH SEVERAL SPECIALTY INTEREST DIVISIONS AND/OR REGIONAL COMPONENTS WITHIN AMERICAN COUNSELING ASSOCIATION SUCH AS COUNSELORS FOR SOCIAL JUSTICE, THE ASSOCIATION FOR CREATIVITY IN COUNSELING, THE AMERICAN COLLEGE COUNSELING ASSOCIATION AND THE ASSOCIATION FOR CHILD AND ADOLESCENT COUNSELING.IN ADDITION TO DIRECTLY SUPPORTING MEMBERSHIP-RELATED ACTIVITIES, REVENUE FROM MEMBERSHIP DUES ALSO SUPPORTS A WIDE RANGE OF ACA ACTIVITIES THAT DIRECTLY SERVE OUR MEMBERS. THIS INCLUDES AREAS SUCH AS ADVOCACY, COMPONENT RELATIONS, EDUCATION, ETHICS, THE ANNUAL CONFERENCE, AND OPERATIONAL SUPPORT, AMONG OTHERS.

4c	(Code: ) (Expenses $ 2,081,492 including grants of $ 250 ) (Revenue $ 1,695,166 )
	CONFERENCE & MEETINGS: DESCRIPTION: HELD ANNUALLY, THE AMERICAN COUNSELING ASSOCIATION CONFERENCE & EXPO IS ACA'S FLAGSHIP EDUCATIONAL AND NETWORKING EVENT FOCUSING ON THE PROFESSIONAL DEVELOPMENT OF COUNSELORS IN VARIOUS PRACTICE SETTINGS. THE EVENT ATTRACTS NEARLY 3,000 MENTAL HEALTH PROFESSIONALS WHO COME TO DEVELOP THEIR CAREERS, ADVANCE THE COUNSELING FIELD AND PROMOTE HUMAN DIGNITY. WE OFFER A SAFE AND SUPPORTIVE GATHERING SPACE FOR COUNSELORS TO CONNECT AND REENERGIZE WHILE ACCESSING THE MOST DIVERSE LINEUP OF EDUCATIONAL TOPICS IN THE FIELD.

	(Code: ) (Expenses $ 2,077,176 including grants of $ 0 ) (Revenue $ 511,111 )
	EDUCATION: DESCRIPTION: THE AMERICAN COUNSELING ASSOCIATION PROVIDES SUPPORT AND RESOURCES SUCH AS ONLINE LEARNING, CONTINUING EDUCATION, PRACTICE CONSULTATIONS, PRACTICE SUPPORT AND RESEARCH, ETHICS CONSULTATIONS, AND JOB BOARDS.

	(Code: ) (Expenses $ 705,180 including grants of $ 0 ) (Revenue $ 0 )
	ADVOCACY:DESCRIPTION: AMERICAN COUNSELING ASSOCIATION (ACA) STAFF PROVIDES OPPORTUNITIES AND TRAINING TO PREPARE COUNSELORS TO ADVOCATE ON BEHALF OF THE COUNSELING PROFESSION. IN RECENT YEARS, WE'VE WORKED WITH MEMBERS TO EXPAND MEDICARE REIMBURSEMENT TO COVER COUNSELORS; INCREASE OPPORTUNITIES FOR COUNSELORS TO PRACTICE ACROSS STATE LINES THROUGH THE COUNSELING COMPACT; AND INCREASE MENTAL HEALTH PARITY AND ACCESS AMONG OTHER ADVOCACY INITIATIVES. ACA HAS MADE A SIGNIFICANT FINANCIAL INVESTMENT IN THE SUCCESS OF INTERSTATE LICENSURE THROUGH SUPPORT OF THE COUNSELING COMPACT, WHICH NOW INCLUDES 37 STATES AND THE DISTRICT OF COLUMBIA.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 2,782,356 including grants of $ ) (Revenue $ 511,111 )
4e	Total program service expenses9,597,776

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	2,740,994	0	282,970

		Business Code
2a	MEMBERSHIP DUES	900099	8,225,408	8,225,408
b	CONFERENCES	611430	2,456,025	2,455,275	750
c	PUBLICATION	611430	346,683	103,426	243,257
d	SERVICES TO DIVISIONS	541200	365,481	365,481
e	WORKSHOPS & SEMINARS	611430	306,256	267,707	38,549
f	All other program service revenue.		0	0	0	0
g	Total. Add lines 2a–2f .....		11,699,853

1	Briefly describe the organization’s mission or most significant activities: ADVANCING MENTAL HEALTH AND WELL-BEING THROUGH ADVOCACY, COMMUNITY, INCLUSION AND RESEARCH.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	28
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	25
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	78
6	Total number of volunteers (estimate if necessary) .............	6	197
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	282,556
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	118,414

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	28,670

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		28,670

3 Investment income (including dividends, interest, and othersimilar amounts) ......			361,006			361,006
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........			2,341,398			2,341,398
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c	0	0
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c	0	0
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	1,464,278
b	Less: cost of goods sold ..		10b	163,917
c	Net income or (loss) from sales of inventory..			1,300,361	1,300,361

Business Code
11a	OTHER REVENUE		900099	9,585			9,585
b
c
d	All other revenue ....			0	0	0	0
e	Total. Add lines 11a–11d ......			9,585
12	Total revenue. See instructions.....			15,740,873	12,717,658	282,556	2,711,989

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	13,010	13,010
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	1,552,410	509,406	1,043,004
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	6,059,918	3,859,287	2,200,631
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	214,258	138,895	75,363
9	Other employee benefits .......	703,002	404,803	298,199
10	Payroll taxes ...........	502,603	330,054	172,549
11	Fees for services (non-employees):
a	Management ......	304,686	304,686
b	Legal .........	151,164	34,881	116,283
c	Accounting ...........	179,119	315	178,804
d	Lobbying ...........	208,480	208,480
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	53,352		53,352
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	1,755,338	1,057,483	697,855	0
12	Advertising and promotion ....	75,394	39,270	36,124
13	Office expenses .......	419,109	325,147	93,962
14	Information technology ......
15	Royalties ..	174,574	174,574
16	Occupancy ...........	1,187,892	464,729	723,163
17	Travel ............	474,569	255,095	219,474
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	963,606	855,681	107,925
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	295,079		295,079
23	Insurance ...	100,528	9,873	90,655
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	PUBLICATION EXPENSES	574,192	572,366	1,826
b	BANK SERVICE FEES	316,325	5,986	310,339
c	RECRUITING & STAFF DEVELOPMENT	130,769	20,437	110,332
d	UBTI TAXES	109,961	2,328	107,633
e	All other expenses	103,677	10,990	92,687	0
25	Total functional expenses. Add lines 1 through 24e	16,623,015	9,597,776	7,025,239	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			2,629,087	1	1,775,041
2	Savings and temporary cash investments .........			66,783	2	5,355
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			916,908	4	706,318
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6	0
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			150,311	8	133,497
9	Prepaid expenses and deferred charges ......			611,863	9	281,880
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	3,595,731
b	Less: accumulated depreciation	10b	2,203,910	1,662,345	10c	1,391,821
11	Investments—publicly traded securities .			6,144,427	11	12,832,457
12	Investments—other securities. See Part IV, line 11 .....			4,244,858	12
13	Investments—program-related. See Part IV, line 11 ..			0	13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			3,009,753	15	2,282,872
16	Total assets. Add lines 1 through 15 (must equal line 33)...			19,436,335	16	19,409,241

17	Accounts payable and accrued expenses .....	1,173,736	17	1,811,863
18	Grants payable ...		18
19	Deferred revenue .........	4,561,541	19	4,469,748
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22	0
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	5,523,054	25	4,642,804
26	Total liabilities. Add lines 17 through 25..	11,258,331	26	10,924,415

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	7,395,795	27	7,677,867
28	Net assets with donor restrictions ...........	782,209	28	806,959
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	8,178,004	32	8,484,826
33	Total liabilities and net assets/fund balances ........	19,436,335	33	19,409,241