Aci Foundation

Nonprofit profile at a glance

EIN
382986800
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Farmington Hills, MI, USA
Phone
2488483778
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,487,405
Expenses
$2,403,824
Assets
$6,359,337
Liabilities
$80,693

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • ANN MASEK (EXECUTIVE DIRECTOR/SECRETA)

Highest reported compensation

  • FREDERICK H GRUBBE (TRUSTEE): $531,111 total reported compensation
  • DONNA HALSTEAD (TREASURER): $303,910 total reported compensation
  • ANN MASEK (EXECUTIVE DIRECTOR/SECRETA): $220,296 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To receive, adminster, and expend funds for educational, research, scientific, and charitable purposes.

What it reported doing in 2025

Concrete innovation council - identifies technologies (structural systems, methods, products, materials) and innovations that provide needed solutions for the concrete industry and helps implement their use when appropriate, which includes, but is not limited to financial support of research, technical document development, business cases, education and training, and promotion of new technology and innovations.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 64% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 74
  • Accountability: 89
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.5%; rating input score 76
  • Program expense ratio: 76.9%; rating input score 77
  • Fundraising efficiency: $12.27 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 21st percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.4%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 2.65; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 12th percentile among comparable filings

Details

  • Where the money goes: 76.5% of revenue deployed · 76.9% of spending went to programs
  • Governance: 8 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $531K · 11 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 24 filed money-flow records
  • Related organizations: 29 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.