American Cement Association
Nonprofit profile at a glance
- EIN
- 361638940
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Alexandria, VA, USA
- Phone
- 8479666200
- Rating confidence
- Limited
Reported finances
- Revenue
- $18,361,640
- Expenses
- $18,393,110
- Assets
- $25,052,700
- Liabilities
- $5,210,537
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
32 people listed
Executive titles in this filing
- MICHAEL IRELAND (PRESIDENT AND CEO)
- SEAN O'NEILL (SENIOR VICE PRESIDENT, GOV)
- RICHARD BOHAN (SENIOR VICE PRESIDENT, SUS)
- NICK FERRARI (SENIOR VICE PRESIDENT OF C)
- EDWARD SULLIVAN (SENIOR VICE PRESIDENT & CHIEF ECONOMIST - PAST)
Highest reported compensation
- MICHAEL IRELAND (PRESIDENT AND CEO): $630,521 total reported compensation
- SEAN O'NEILL (SENIOR VICE PRESIDENT, GOV): $513,604 total reported compensation
- RICHARD BOHAN (SENIOR VICE PRESIDENT, SUS): $471,450 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Improve and expand the uses of cement and concrete which, by doing so, improves the quality of construction which contributes to a better environment. In practice, this mandate means well-rounded programs of market development, education, research, technical services and governmental affairs on behalf of aca members (cement companies in the us).
What it reported doing in 2025
American cement association (aca) is a voluntary association whose memebership is comprised of cement companies. Aca provides technical resources, promotional material, market research, public affairs and code work, education and training related to the concrete industry and its member organizations.
Operating model
- Revenue model
- Earned-program. 96% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 85
- Accountability: 95
- Sustainability: 28
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 98.4%; rating input score 98; 40th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th 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: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -0.2%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 1.36; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 51; 51st percentile among comparable filings
- Officer compensation ratio: 17.3%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -6.4% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: -2.5% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 19 of 19 board members independent · 8 of 9 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $631K · 32 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 3 contractors listed · $1M reported
- Consistency: 12 of 13 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants and executive pay
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 11 filed money-flow records
- Related organizations: 4 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 20/100.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- High — Sustainability: Officer compensation ratio scored 9/100.
- Review — Sustainability: Liabilities to assets ratio scored 51/100.