Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Acpa Research & Education Foundation
EIN 26-2853159 • 501(c)3 • Irving, TX
Profile
The organization was established to provide funding for research that supports the long-term competitiveness of the pre-cast concrete pipe and box culvert industry in the united states, including the hundreds of men and women employed in, and supported by, the industry.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.17x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Balance Sheet
Assets
Down$1,226,320
Down $41,044 (-3.2%) from 2024
Liabilities
Up$209,861
Up $97,174 (+86%) from 2024
Net Assets
Down$1,016,459
Down $138,218 (-12%) from 2024
Revenue
Down$267,618
Down $212,967 (-44%) from 2024
Expenses
Down$344,032
Down $111,747 (-25%) from 2024
Net Income
Down-$76,414
Down $101,220 (-408%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,226,320
- Liabilities
- $209,861
- Net assets
- $1,016,459
- Revenue
- $267,618
- Expenses
- $344,032
- Net income
- -$76,414
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2024 to Mar 31, 2025
- Signed
- Feb 17, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $537,076
Mission and Program Overview
Mission
The organization was established to provide funding for research that supports the long-term competitiveness of the pre-cast concrete pipe and box culvert industry in the united states, including the hundreds of men and women employed in, and supported by, the industry.
To provide funding for research that supports the long-term competitiveness of the pre-cast concrete pipe and box culvert industry in the united states.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $875,662 | $991,563 | ▲ $115,901 |
| Accounts Receivable | $215,422 | $153,757 | ▼ $61,665 |
| Pledges and Grants Receivable | $176,280 | $81,000 | ▼ $95,280 |
| Total Assets | $1,267,364 | $1,226,320 | ▼ $41,044 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $112,687 | $209,861 | ▲ $97,174 |
| Total Liabilities | $112,687 | $209,861 | ▲ $97,174 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,038,344 | $970,646 | ▼ $67,698 |
| Net Assets With Donor Restrictions | $116,333 | $45,813 | ▼ $70,520 |
| Total Net Assets Fund Balance | $1,154,677 | $1,016,459 | ▼ $138,218 |
| Total Liabilities and Net Assets / Fund Balance | $1,267,364 | $1,226,320 | ▼ $41,044 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Thomas G Hartley | Chairman |
| Steve Hoesing | Immediate Past Chair |
| Steven Hawkins | Acpa President |
| Mark Mccormick | Vice President |
| Margarita Takou | Vice President, Foundation |
| David G Swenson | Associate Representative |
| Scott Hofer | At-large Representative |
| Mark Omelaniec | CAN Region Representativ |
| Bill E Washabaugh | Ne Region Representative |
| Alan Zipperer | Se Region Representative |
| David Marchbanks | Secretary |
| John Rainero | Treasurer |
| Branimir Kovac | West Region Representative |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $303,054
- Program Service Revenue
- $0
- Investment Income
- $15,918
- Other Revenue
- $-51,354
- Change in Net Assets
- $-76,414
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- No
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 20 | $226,844 | Fair Market Value (FMV) |
| Total Noncash Contributions | 20 | $226,844 | - |
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $264,779 |
| Grants and Similar Amounts Paid | $59,197 |
| Salaries, Compensation, and Employee Benefits | $20,056 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $259,634 | - | - | $259,634 |
| Grants to Domestic Individuals | $59,197 | - | - | $59,197 |
| Current Officers, Directors, Trustees, and Key Employees | - | $18,784 | - | $18,784 |
| Fees for Services Legal | - | $3,675 | - | $3,675 |
| Payroll Taxes | - | $1,272 | - | $1,272 |
| Information Technology | - | $848 | - | $848 |
| Office Expenses | - | $622 | - | $622 |
| Total Functional Expenses | $318,831 | $25,201 | $0 | $344,032 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $269,458 |
| Fundraising Gross Income | $218,104 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Auction | $521,158 | $218,104 | $42,614 | $175,490 |
| Total Events | $521,158 | $218,104 | $269,458 | $-51,354 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The membership of the foundation will consist of all members of the related organization american concrete pipe association, ein #36-2085805.”
Form 990, Part VI, Section A, Line 7A
“The board of directors of the related organization the american concrete pipe association (acpa) will also serve as the board of directors of the foundation. The members of the acpa (who also serve as members of the foundation) elect all of the directors of the acpa's board and thus they also elect all members of the foundation's board.”
Form 990, Part VI, Section A, Line 7B
“Each member of the acpa's active member class that are in good standing are entitled to one vote in person or by proxy at each member meeting. Active members have the power to vote on and approve: bylaw amendments, class schedules and rates, and any other major changes or decisions for both the acpa and the foundation.”
Form 990, Part VI, Section B, Line 11B
“Form 990 is prepared by outside accountants and is reviewed by the president and the controller before being signed and filed.”
Form 990, Part VI, Section B, Line 12C
“Conflict of interest policy the foundation's conflict of interest questionnaire is completed and signed by the members of the board of directors, officers, and key employees on an annual basis. Any conflict of interest issues evident from the questionnaires or by any other means are investigated by the executive committee and/or legal counsel, as they are needed.”
Form 990, Part VI, Section B, Line 15
“Determination of compensation: all employees of the foundation are compensated through the related organization american concrete pipe association (acpa), including the foundation's president. The foundation reimburses the acpa for the portion of the foundation's president's salary allocable to the foundation. The acpa's process for determining compensation for the president and key personnel (which includes the foundation's president) involves an independent executive committee's annual review and approval of all salary increases. The review involves comparability data and includes documentation of the compensation decisions. The acpa's president performs the annual review and assigns compensation for all other employees.”
Form 990, Part VI, Section C, Line 19
“Availability of documents to the public the documents are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Acpa Research & Education Foundation
- EIN
- 26-2853159
- Phone
- 9725067216
- Address
- 5605 N MACARTHUR BLVD 340, IRVING, TX 75038
Signing Officer
- Name
- Steven Hawkins
- Title
- Acpa President
- Phone
- 9725067216
- Signed
- 2026-02-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Steven Hawkins
- Formed
- 2008
- Legal Domicile
- TX
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 0
- Volunteers
- 45
Preparer
- Firm
- Lane Gorman Trubitt LLC
- Address
- 2626 HOWELL ST SUITE 700, DALLAS, TX 75204
- Preparer
- Kevin Warneke
- Phone
- 2148717500
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2
“Form 990 is prepared from the internally-prepared financial statements presently undergoing financial audit. Should the audit require material adjustment to the financial statements, an amended form 990 will be prepared.”
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 15918 |
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| IRS990/LoanOutstandingInd | 0 | 0 |
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| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE ORGANIZATION WAS ESTABLISHED TO PROVIDE FUNDING FOR RESEARCH THAT SUPPORTS THE LONG-TERM COMPETITIVENESS OF THE PRE-CAST CONCRETE PIPE AND BOX CULVERT INDUSTRY IN THE UNITED STATES, INCLUDING THE HUNDREDS OF MEN AND WOMEN EMPLOYED IN, AND SUPPORTED BY, THE INDUSTRY. |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10502 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 576 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 364 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 47214 |
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| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.74770 |
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| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 454439 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 269458 |
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| IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt | 0 | FUNDRAISING EVENT THE AUCTION HAD GROSS RECEIPTS OF $521,158 AND DIRECT EXPENSES OF $269,457, RESULTING IN A NET PROFIT OF $251,701. ACCORDING TO THE IRS INSTRUCTIONS, THE ORGANIZATION IS REQUIRED TO RECLASSIFY THE CHARITABLE PORTION OF ITS FUNDRAISING GROSS RECEIPTS OF $303,054 TO CONTRIBUTION REVENUE ON FORM 990, PART VIII, STATEMENT OF REVENUE, LINE 1C. AS A RESULT, WHILE THE SCHEDULE G SHOWS A NET LOSS OF $51,353, THE AUCTION ACTUALLY HAD A NET PROFIT OF $251,701. |
| IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE G, PART II, LINE 11 |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 1 | 51475 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 1 | PIPE SCHOOL SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 2 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 1 | 39 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION PROVIDES SCHOLARSHIPS FOR THE REGISTRATION TO THE ACPA PIPE SCHOOL TO EMPLOYEES OF A DEPARTMENT OF TRANSPORTATION, MUNICIPALITY, OR AN ENGINEERING FIRM THAT WORKED ON PROJECTS UTILIZING ACPA PRODUCTS. THE FOUNDATION PROVIDES ONE SCHOLARSHIP TO A STUDENT ENROLLED IN A HIGHER LEARNING INSTITUTION. ALL CRITERIA AND SCHOLARSHIP APPLICATIONS RECEIVED ARE MAINTAINED ON FILE AT THE ACPA OFFICES. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | VICE PRESIDENT, FOUNDATION |
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| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 0 | AUCTION ITEMS |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MEMBERSHIP OF THE FOUNDATION WILL CONSIST OF ALL MEMBERS OF THE RELATED ORGANIZATION AMERICAN CONCRETE PIPE ASSOCIATION, EIN #36-2085805. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS OF THE RELATED ORGANIZATION THE AMERICAN CONCRETE PIPE ASSOCIATION (ACPA) WILL ALSO SERVE AS THE BOARD OF DIRECTORS OF THE FOUNDATION. THE MEMBERS OF THE ACPA (WHO ALSO SERVE AS MEMBERS OF THE FOUNDATION) ELECT ALL OF THE DIRECTORS OF THE ACPA'S BOARD AND THUS THEY ALSO ELECT ALL MEMBERS OF THE FOUNDATION'S BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH MEMBER OF THE ACPA'S ACTIVE MEMBER CLASS THAT ARE IN GOOD STANDING ARE ENTITLED TO ONE VOTE IN PERSON OR BY PROXY AT EACH MEMBER MEETING. ACTIVE MEMBERS HAVE THE POWER TO VOTE ON AND APPROVE: BYLAW AMENDMENTS, CLASS SCHEDULES AND RATES, AND ANY OTHER MAJOR CHANGES OR DECISIONS FOR BOTH THE ACPA AND THE FOUNDATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS AND IS REVIEWED BY THE PRESIDENT AND THE CONTROLLER BEFORE BEING SIGNED AND FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CONFLICT OF INTEREST POLICY THE FOUNDATION'S CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED AND SIGNED BY THE MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, AND KEY EMPLOYEES ON AN ANNUAL BASIS. ANY CONFLICT OF INTEREST ISSUES EVIDENT FROM THE QUESTIONNAIRES OR BY ANY OTHER MEANS ARE INVESTIGATED BY THE EXECUTIVE COMMITTEE AND/OR LEGAL COUNSEL, AS THEY ARE NEEDED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DETERMINATION OF COMPENSATION: ALL EMPLOYEES OF THE FOUNDATION ARE COMPENSATED THROUGH THE RELATED ORGANIZATION AMERICAN CONCRETE PIPE ASSOCIATION (ACPA), INCLUDING THE FOUNDATION'S PRESIDENT. THE FOUNDATION REIMBURSES THE ACPA FOR THE PORTION OF THE FOUNDATION'S PRESIDENT'S SALARY ALLOCABLE TO THE FOUNDATION. THE ACPA'S PROCESS FOR DETERMINING COMPENSATION FOR THE PRESIDENT AND KEY PERSONNEL (WHICH INCLUDES THE FOUNDATION'S PRESIDENT) INVOLVES AN INDEPENDENT EXECUTIVE COMMITTEE'S ANNUAL REVIEW AND APPROVAL OF ALL SALARY INCREASES. THE REVIEW INVOLVES COMPARABILITY DATA AND INCLUDES DOCUMENTATION OF THE COMPENSATION DECISIONS. THE ACPA'S PRESIDENT PERFORMS THE ANNUAL REVIEW AND ASSIGNS COMPENSATION FOR ALL OTHER EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | AVAILABILITY OF DOCUMENTS TO THE PUBLIC THE DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | FORM 990 IS PREPARED FROM THE INTERNALLY-PREPARED FINANCIAL STATEMENTS PRESENTLY UNDERGOING FINANCIAL AUDIT. SHOULD THE AUDIT REQUIRE MATERIAL ADJUSTMENT TO THE FINANCIAL STATEMENTS, AN AMENDED FORM 990 WILL BE PREPARED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
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