American Property TAX Counsel
American Property TAX Counsel's network
31 peoplei31 people on this map.The large node is the subject of this page. Solid lines are what the register itself records (31). Form 990 filings give names without a person identifier; SEC insider filings carry a CIK.The board
31 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations.Time served and departures are observed across annual filings. Observed time served is a lower bound - a member may have joined before the first year on record. The organisation reported 29 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.| Name | Role as filed | Since | On the board |
|---|---|---|---|
| Aaron Van Sant | Director | 2019 | 7 yrs |
| Andrew H Raines | Director | 2018 | 8 yrs |
| Angela W Adolph | Director | 2018 | 8 yrs |
| Charles A Camlier | Director | 2022 | 4 yrs |
| Cris K O'Neall | Treasurer | 2018 | 8 yrs |
| Cynthia M Fraser | Director | 2018 | 8 yrs |
| David G Saliba | Director | 2018 | 8 yrs |
| Donald Leistman | Director | 2022 | 4 yrs |
| Eric S Kassoff | Director | 2018 | 8 yrs |
| Gilbert Laite III JR | Director | 2019 | 7 yrs |
| H Michael Miller | Director | 2018 | 8 yrs |
| Ilene Baxt Boorman | Director | 2022 | 4 yrs |
| J Kieran Jennings | Vice President, Secretary | 2018 | 8 yrs |
| James E Popp | Director | 2018 | 8 yrs |
| James P Morgan | Director | 2022 | 4 yrs |
| Jeffrey L Mandler | Director | 2018 | 8 yrs |
| Jerome Wallach | Director | 2018 | 8 yrs |
| Joel R Marcus | Director | 2018 | 8 yrs |
| John Garippa | Director | 2018 | 8 yrs |
| Joshua J Hicks | Director | 2022 | 4 yrs |
| Kathleen Poole | Director | 2019 | 7 yrs |
| Linda Terrill | President | 2018 | 8 yrs |
| Lisa Stuckey | Director | 2018 | 8 yrs |
| Michael B Shapiro | Director | 2018 | 8 yrs |
| Michelle M Whittington | Director | 2018 | 8 yrs |
| Morris Ellison | Director | 2018 | 8 yrs |
| Paul J Mooney | Director | 2018 | 8 yrs |
| Robert L Gordon | Assistant Secretary | 2018 | 8 yrs |
| Sharon F Dipaolo | Director | 2018 | 8 yrs |
| Timothy A RYE | Director | 2022 | 4 yrs |
| William K Elias | Director | 2018 | 8 yrs |
Pay and hours
year to 31 December 2024iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.| Name | Title as filed | Hours a week | Pay from the organisation | Related organisations | Other |
|---|---|---|---|---|---|
| Cris K O'Neall | Treasurer | 1 | $0 | ||
| J Kieran Jennings | Vice President, Secretary | 1 | $0 | ||
| Linda Terrill | President | 1 | $0 | ||
| Michele M Whittington | Secretary | 1 | $0 | ||
| Robert L Gordon | Assistant Secretary | 1 | $0 | ||
| Aaron Van Sant | Director | 1 | $0 | ||
| Angela W Adolph | Director | 1 | $0 | ||
| Brant Kahler | Director | 1 | $0 | ||
| Charles A Camlier | Director | 1 | $0 | ||
| David G Saliba | Director | 1 | $0 | ||
| Donald Leistman | Director | 1 | $0 | ||
| Drew Raines | Director | 1 | $0 | ||
| Eric S Kassoff | Director | 1 | $0 | ||
| Gilbert Laite III Jr | Director | 1 | $0 | ||
| H Michael Miller | Director | 1 | $0 | ||
| Ilene Baxt Boorman | Director | 1 | $0 | ||
| James P Morgan | Director | 1 | $0 | ||
| Jay Dobson | Director | 1 | $0 | ||
| Jeffrey L Mandler | Director | 1 | $0 | ||
| Joel R Marcus | Director | 1 | $0 | ||
| John Garippa | Director | 1 | $0 | ||
| Joshua J Hicks | Director | 1 | $0 | ||
| Kathleen Poole | Director | 1 | $0 | ||
| Lisa Stuckey | Director | 1 | $0 | ||
| Micahel B Shapiro | Director | 1 | $0 | ||
| Molly Phelan | Director | 1 | $0 | ||
| Morris Ellison | Director | 1 | $0 | ||
| Nicholas W Vitti | Director | 1 | $0 | ||
| Paul J Mooney | Director | 1 | $0 | ||
| Paul Trinchero | Director | 1 | $0 | ||
| Sharon F DiPaolo | Director | 1 | $0 | ||
| Timothy A Rye | Director | 1 | $0 |
No pay was reported for anyone in Part VII on this return.
About
- Legal name
- American Property Tax Counsel
- EIN
- 411769582
- Address
- 23425 Commerce Park Drive 103, Cleveland, OH, 44122
- State
- Ohio
- Mission
- The purposes of aptc are to create a network of accomplished, experienced, and respected attorneys throughout the united states that will carry on professional educational programs for its members and others and that will enable members to expand their professional relationships nationally, in accordance with applicable rules and regulations under the internal revenue code. (as filed on the Form 990)
- Activity (NTEE)
- S41 Community improvement and capacity building
- IRS classification
- 501(c)06 (tax-exempt under section 501(c)(3) where shown)
- Classified purpose
- Community Improvement & Capacity Building
- Size band
- 3 (IRS master file code)
- Formed
- 1994
- IRS ruling date
- 1 July 2003
- Status
- Code 01 (unconditional exemption)
- Form 990 filings on record
- 4, latest 2022
Most connected
Longest observed on the filings
≥8years on the filingsAndrew H Raines
≥8years on the filingsAngela W Adolph
≥8years on the filingsCris K O'Neall
≥8years on the filingsCynthia M Fraser
Latest return
year to 31 December 2024iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 December 2024. US dollars, as filed.- Total assets
- $38k
- Total liabilities
- $18k
- Net assets or fund balances
- $20k
- Contributions and grants received
- $269k
- Program service revenue
- $0
- Employees
- 0
- Volunteers
- 50