NATIONAL ASSOCIATION OF ENROLLED AGENTS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF ENROLLED AGENTS (EIN 23-7183380)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-03-07
- IRS object ID
- 202540669349300814
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-03-07T10:02:46-06:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521073331 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEMBO JONES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6116 EXECUTIVE BLVD SUITE 500 | AddressLine1Txt |
| City | NORTH BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20852 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237183380 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF ENROLLED AGENTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 2028226232 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 G STREET NW 450 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MEGAN KILLIAN | PersonNm |
| Person Title | EXECUTIVE VICE PRESIDENT | PersonTitleTxt |
| Phone | 2028226232 | PhoneNum |
| Signature | 2025-03-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BERT L SWAIN CPA | PreparerPersonNm |
| PTIN | P00238304 | PTIN |
| Phone | 3017705100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | MEGAN KILLIAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 G STREET NW 450 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,492,604 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NAEA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | NAEA SERVES AND SUPPORTS ENROLLED AGENTS, AMERICA'S TAX EXPERTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $43,042 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $15,541 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,955 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,101,605 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,131,524 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$24,053 | PYInvestmentIncomeAmt |
| CY Investment Income | $51,299 | CYInvestmentIncomeAmt |
| PY Other Revenue | $91,133 | PYOtherRevenueAmt |
| CY Other Revenue | $100,037 | CYOtherRevenueAmt |
| PY Total Revenue | $3,184,226 | PYTotalRevenueAmt |
| CY Total Revenue | $3,300,815 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,291,378 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,378,171 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,891,183 | PYOtherExpensesAmt |
| CY Other Expenses | $1,859,976 | CYOtherExpensesAmt |
| PY Total Expenses | $3,182,561 | PYTotalExpensesAmt |
| CY Total Expenses | $3,238,147 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,665 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $62,668 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,458,879 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,391,674 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,822,015 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,582,451 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $636,864 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $809,223 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO EMPOWER ENROLLED AGENTS EVERYWHERE. TO BUILD A DYNAMIC AND DIVERSE COLLABORATIVE COMMUNITY OF SOUGHT-AFTER TAX PROFESSIONALS WHO MAKE A DIFFERENCE IN THE LIVES OF TAXPAYERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | COMMUNICATIONS: NAEA PUBLISHES A PEER REVIEWED AND QUARTERLY SCHOLARLY JOURNAL, AS WELL AS A WEB SITE, WEEKLY EMAIL NEWSLETTERS AND SOCIAL MEDIA CHANNELS, THAT CONTAIN CONTENT MEMBERS NEED TO STAY INFORMED AND UP TO DATE ON LEGISLATION, REGULATIONS, AND OTHER INFORMATION THEY NEED TO SERVE AMERICA'S TAXPAYERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP: NAEA MEMBERSHIP OFFERS BENEFITS TO ENROLLED AGENTS TO BUILD THEIR PROFESSIONAL NETWORKS, BUILD THEIR BUSINESSES, AND SERVE THEIR CLIENTS. THIS INCLUDES PEER CONNECTIONS THROUGH THE MEMBERS-ONLY WEB BOARD, VOLUNTEER OPPORTUNITIES, AFFINITY AND DISCOUNT PROGRAMS, AND COMPLIMENTARY CONTINUING EDUCATION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATION: ENROLLED AGENTS ARE REQUIRED TO MEET MINIMUM CONTINUING EDUCATION REQUIREMENTS EACH YEAR. NAEA PROVIDES A VARIETY OF CONTINUING EDUCATION COURSES FOR ENROLLED AGENTS AND OTHER TAX PROFESSIONALS. THESE PROGRAMS HELP THEM STAY COMPLIANT WITH LICENSING REQUIREMENTS AND COMPETENT IN TAX AND RELATED SUBJECT MATTER, AND HELPS EXPAND THEIR KNOWLEDGE AND EXPERTISE. THE NATIONAL TAX PRACTICE INSTITUTE IS A PROGRAM TO TRAIN MEMBERS ON TAXPAYER REPRESENTATION, A SPECIALTY AREA FOR ENROLLED AGENTS. COURSE OFFERINGS ARE PEER-REVIEWED AND MUST MEET CERTAIN REQUIREMENTS TO QUALIFY AS CONTINUING EDUCATION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2028226232 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 G STREET NW 450 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| MEGAN KILLIAN | |||||||
| EXECUTIVE VICE PRESIDENT | 37.50 | Yes (X) | $224,072 | $0 | $22,036 | ||
| MARTIN GERICH | |||||||
| SENIOR DIRECTOR, TECHNOLOGY | 37.50 | $151,475 | $0 | $24,175 | Yes (X) | ||
| TWILA MIDWOOD | |||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CYNTHIA LEACHMOORE | |||||||
| IMMEDIATE PAST PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| SUSIE DIMAGGIO | |||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ED RYAN | |||||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JENNIFER MACMILLAN | |||||||
| PRESIDENT-ELECT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| EMILY APREA | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| LESLIE CASTEEL | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| TINA COLLINS | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| KESHA DAWSON-HARRIS | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| TONY FREZZA | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JULIE HARVEY | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| DANNIE LYNN MURPHY | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN PERRY | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| KATHRYN TRACY | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| EMILY WHITE | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $375,547 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $46,211 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DEMBO JONES | |||||
| 6116 EXECUTIVE BLVD 500 | ROCKVILLE | MD | 20852 | ACCOUNTING | $135,303 |
| VAN SCOYOC ASSOCIATES | |||||
| 800 MAINE AVENUE SW SUITE 800 | WASHINGTON | DC | 20024 | PROFESSIONAL SERVICES - GOVT RELATIONS | $128,419 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $17,955 | AllOtherContributionsAmt |
| Total Contributions | $17,955 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 611430 | $2,100,886 | $2,100,886 | |
| EDUCATION AND TRAINING | 611430 | $770,856 | $770,856 | |
| SPONSORSHIP AND ADVERTISING | 541800 | $259,782 | $216,740 | $43,042 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,131,524 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,354 | TotalRevenueColumnAmt |
| Exclusion | $30,354 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100,037 | TotalRevenueColumnAmt |
| Exclusion | $100,037 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,212,734 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,191,789 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,945 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,945 | TotalRevenueColumnAmt |
| Exclusion | $20,945 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,300,815 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,088,482 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $43,042 | UnrelatedBusinessRevenueAmt |
| Exclusion | $151,336 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252,719 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $843,894 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,507 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,475 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,576 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,526 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,107 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,565 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,528 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,096 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,856 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,946 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,623 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $426,102 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,678 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,910 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| TAX | $1,958 |
| BANK & CREDIT CARD FEES | $114,185 |
| PRINTING & PRODUCTION | $108,318 |
| PROGRAM EXPENSE | $59,414 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,164 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,238,147 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $320,315 | BOYAmt |
| EOY | $574,800 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $901,585 | BOYAmt |
| EOY | $833,079 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,451 | BOYAmt |
| EOY | $81,103 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,536 | BOYAmt |
| EOY | $83,340 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $252,303 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $240,080 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,445 | BOYAmt |
| EOY | $12,223 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $907,208 | BOYAmt |
| EOY | $1,026,595 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,339 | BOYAmt |
| EOY | $780,534 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,458,879 | BOYAmt |
| EOY | $3,391,674 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $279,980 | BOYAmt |
| EOY | $304,884 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,246,646 | BOYAmt |
| EOY | $1,427,493 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,389 | BOYAmt |
| EOY | $850,074 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,822,015 | BOYAmt |
| EOY | $2,582,451 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,350 | BOYAmt |
| EOY | $560,469 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,514 | BOYAmt |
| EOY | $248,754 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $636,864 | BOYAmt |
| EOY | $809,223 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,458,879 | BOYAmt |
| EOY | $3,391,674 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $62,668 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $109,691 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $252,303 | OtherCostOrOtherBasisAmt |
| Depreciation | $240,080 | DepreciationAmt |
| Book Value | $12,223 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,223 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SECURITY DEPOSIT | $59,707 |
| RIGHT OF USE ASSET | $720,827 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $780,534 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $850,074 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $850,074 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. FOR THE YEAR ENDED JUNE 30, 2024, THE ORGANIZATION HAS DOCUMENTED THEIR CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAVE DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MEGAN KILLIAN | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $224,072 | $0 | $0 | $0 | $0 | $0 | $8,572 | $0 | $13,464 | $0 | $246,108 | $0 | $0 | $0 |
| MARTIN GERICH | ||||||||||||||
| SENIOR DIRECTOR, TECHNOLOGY | $151,475 | $0 | $0 | $0 | $0 | $0 | $6,099 | $0 | $18,076 | $0 | $175,650 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION MADE THE FOLLOWING CHANGES TO THEIR BYLAWS. NAEA MEMBERS VOTED IN DECEMBER 2023 ON BYLAWS AMENDMENTS THAT WOULD REMOVE THE DUAL MEMBERSHIP REQUIREMENT WITH STATE AFFILIATES, ELIMINATE THE CONTINUING EDUCATION REQUIREMENT FOR MEMBERSHIP, AND ALLOW NAEA TO CREATE STATE-BASED CHAPTERS. MORE THAN 1,200 MEMBERS VOTED ON THESE CHANGES WITH AN AVERAGE APPORVAL OF 76%. THE ELIMINATION OF THE CONTINUE EDUCATION REQUIREMENT WENT INTO EFFECT IN DEC. 2023 AND THE OTHER AMENDMENTS WENT INTO EFFECT IN SEPTEMBER 2024. |
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE TWO CLASSES OF MEMBERS, "MEMBERS AND "MEMBERS EMERITUS". A MEMBER IS A MEMBER OF AN AFFILIATE WHOSE CHARTER INCLUDES EITHER THE GEOGRAPHIC AREA OF THE MEMBER'S PLACE OF RESIDENCE OR EMPLOYMENT. A MEMBER EMERITUS IS A PERSON WHO HAS BEEN A MEMBER FOR THE PRECEDING FIVE YEARS AND IS ON INACTIVE RETIRED STATUS. EACH MEMBER HAS ONE VOTE ON EACH MATTER DECIDED AT THE ANNUAL OR SPECIAL MEETINGS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS ELECT THE BOARD DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS ELECT THE BOARD OF DIRECTORS AND OFFICERS, AND MUST APPROVE ANY PROPOSED CHANGES TO THE BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THE BOARD, AS WELL AS STAFF, PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | WHEN THERE IS A CONFLICT OF INTEREST, THE BOARD MEMBER IS EXPECTED TO DISCLOSE THEIR CONFLICT AND THEN THE ACTION IS DOCUMENTED IN THE BOARD OF DIRECTORS MINUTES. THE MEMBER WITH THE CONFLICT THEN REMOVES THEMSELVES FROM THE VOTE ASSOCIATED WITH THE CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A | CONCURRENT WITH THE ANNUAL EVP EVALUATION, THE EXECUTIVE COMMITTEE CONDUCTS A PERIODIC REVIEW OF COMPENSATION FOR THE EXECUTIVE VICE PRESIDENT. THIS ANALYSIS IS CONDUCTED BY COMPARING LIKE ORGANIZATIONS (EG, BUDGET SIZE, STAFF SIZE, GEOGRAPHIC REGION, NUMBER OF MEMBERS) AS INDEXED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES. ANNUAL MERIT INCREASES FOR THE EVP ARE WITHIN THE MID-RANGE OF EXECUTIVE'S COMPENSATION FOR SIMILAR ORGANIZATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ALL OF ITS GOVERNING DOCUMENTS, INCLUDING BYLAWS, POLICIES & PROCEDURES, ANNUAL AUDIT, BOARD MEETING MINUTES AND DOCUMENTS AVAILABLE ONLINE AS WELL AS BY REQUEST. THE ORGANIZATION'S 990 IS AVAILABLE ON GUIDESTAR AND BY REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER 334,565. |
| FORM 990 PART XII LINE 2C - AUDIT OVERSIGHT | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| NATIONAL ASSOCIATION OF ENROLLED AGENTS EDUCATION FOUNDATION | ||||||||||
| 1120 CONNECTICUT AVE | WASHINGTON | DC | 20036 | 521535819 | AWARDS SCHOLARSHIPS | MD | 501(C)(3) | LINE 10 | N/A | 0 |
| NATIONAL ASSOCIATION OF ENROLLED AGENTS POLITICAL ACTION COMMITTEE | ||||||||||
| 1120 CONNECTICUT AVE | WASHINGTON | DC | 20036 | 204282213 | POLITICAL ACTION COMMITTEE | MD | 527 | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |