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American Chemical Society

EIN 31-6035468 · Cincinnati, OH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceFair54 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

ENCOURAGE EDUCATION AND RESEARCH IN THE AREA OF CHEMISTRY.

Income
$113,778
Spending
$48,155
Spent on programs
89%
Reserves
Over 10 years of spending
Largest source of income
investment income, 68%
Employees
0
Volunteers
5

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 54 out of 100. Higher than 38% of charities in its peer group (science, under $250k).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $21,976 spent. MEETINGS: THE SOCIETY HOSTS MEETINGS TO PROMOTE EXPERTISE IN CHEMICAL KNOWLEDGE, SHARING OF INNOVATIVE IDEAS IN THE FIELD, AND NETWORKING AMONG MEMBERS. 6 OF THESE MEETINGS WERE HELD IN 2025, INCLUDING AN AWARDS NIGHT AND FALL SOCIAL.
  2. $10,981 spent. TRAVEL: TYPICALLY ONE OR TWO MEMBERS OF THE BOARD ARE SUPPORTED TO TRAVEL TO THE ACS LEADERSHIP DEVELOPMENT INSTITUTE. THIS YEAR OUR CHAIR-ELECT ATTENDED THIS EVENT WITH AN EXPENSE OF $950.46. ALSO, COUNCILORS, WHO ARE ELECTED OFFICERS OF OUR SECTION, TRAVEL TO NATIONAL MEETINGS TWICE YEARLY TO REPRESENT OUR LOCAL SECTION AND ITS INTERESTS AT THE COUNCIL MEETING, WHERE ALL COUNCILORS VOTE ON POLICY CHANGES AND NATIONAL LEADERSHIP. $11,528.60 WAS THE COUNCILOR TRAVEL REIMBURSEMENT EXPENSE IN 2025. FINALLY, TWO $500 TRAVEL AWARDS WERE PROVIDED TO LOCAL UNDERGRADUATE CHEMISTRY DEPARTMENTS TO SUPPORT TRAVEL OF THEIR STUDENTS TO ACS CONFERENCES.
  3. $9,924 spent. AWARDS: THE LOCAL SECTION SUPPORTS AWARDS TO ENCOURAGE EXCELLENCE IN TEACHING, LEARNING, AND RESEARCH IN THE CHEMISTRY ENTERPRISE. VISA GIFT CARDS WERE AWARDED TO TOP STUDENTS AT THE REGIONAL SCIENCE FAIR AT UNIVERSITY OF CINCINNATI (AN EXPENSE OF $318). AN EXPENSE OF $644.70 WAS USED TO PROVIDE TWO LOCAL MIDDLE AND HIGH SCHOOL SCIENCE TEACHERS AWARDS OF $250 EACH PLUS PERSONALIZED PLAQUES RECOGNIZING THEIR EXCELLENCE IN TEACHING. THE OESPER AWARD IS GIVEN EACH YEAR RECOGNIZING AN OUTSTANDING RESEARCHER IN THE FIELD OF CHEMISTRY; THE EXPENSES FOR THE PLAQUES FOR THE 2023 AND 2025 WINNERS WERE RECORDED IN 2025 AS AN EXPENSE OF $180.60. LOCAL STUDENTS WERE GIVEN THE OLYMPIAD EXAM IN CHEMISTRY AND TOP SCORING STUDENTS WERE RECOGNIZED WITH GIFT CARD AWARDS; THE EXAM ADMINISTRATION AND GIFT CARDS TOTALED $1,681.39.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Worth knowing.

    Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1946.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.