At December 31, 2011, the Society had net assets totaling $687 million. Eighty percent of these net assets are designated for specific purposes, either by the donor or by the ACS Board of Directors.
The Society has $139 million in unrestricted net assets. These net assets are intended to protect the Society’s long-term viability, particularly in the event of a severe and sustained downturn in the economy, uninsured losses or the occurrence of a catastrophic event.
The Member Insurance Program has accumulated $37 million in unrestricted net assets which is included in the $139 million listed above. The Board of Trustees of the Member Insurance Program has determined that these funds will be used for the benefit of participants in ACS Member Insurance Plans, and to protect the program against adverse claims experience.
The Society has approximately $413 million in temporarily restricted net assets, which represents donations received in support of specific Society programs.
| Program | Assets |
| ACS Petroleum Research Fund | $387 million |
| Grants and Awards | $21 million |
| Membership & Scientific Advancement | $2 million |
| Education | $3 million |
| Total Temporarily Restricted Net Assets | $413 million |
Permanently restricted net assets are approximately $135 million. The ACS Petroleum Research Fund accounts for $73 million of the total. The $73 million is an endowed amount (permanently restricted net assets) that generates interest and dividends used to provide grants to support education and research in the petroleum field. The $73 million permanently restricted balance may not be expended at any time, for any purpose, in accordance with the establishment of the ACS Petroleum Research Fund by order of the Supreme Court of New York.
| Program | Assets |
| ACS Petroleum Research Fund | $73 million |
| Grants and Awards | $61 million |
| Membership & Scientific Advancement | $1 million |
| Total Permanently Restricted Net Assets | $135 million |
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