NATIONAL BOARD OF ECHOCARDIOGRAPHY INC: Form 990, tax year 2025
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- Organization
- NATIONAL BOARD OF ECHOCARDIOGRAPHY INC (EIN 56-2000084)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-06-15
- IRS object ID
- 202641669349301094
- Schema version
- 2025v4.0
- 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 | 2026-06-15T13:00:55-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 562202813 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOYCE AND COMPANY CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 104 BRADY CT | AddressLine1Txt |
| City | CARY | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27511 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562000084 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL BOARD OF ECHOCARDIOGRAPHY | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 8479755304 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3915 BERYL ROAD SUITE 130 | AddressLine1Txt |
| City | RALEIGH | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27607 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WANDA POPESCU MD | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 9199308476 | PhoneNum |
| Signature | 2026-06-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHELTON M ENNIS CPA | PreparerPersonNm |
| PTIN | P00746975 | PTIN |
| Phone | 9194660946 | PhoneNum |
| Preparation | 2026-06-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ALLAN KLEIN MD | PrincipalOfficerNm |
| Gross Receipts | $3,902,931 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.ECHOBOARDS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | TO IMPROVE THE QUALITY OF CARDIOVASCULAR PATIENT CARE BY DEVELOPING AND ADMINISTERING EXAMINATIONS LEADING TO CERTIFICATION OF PHYSICIANS WITH SPECIAL KNOWLEDGE AND EXPERTISE IN ECHOCARDIOGRAPHY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,380,601 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,515,877 | CYProgramServiceRevenueAmt |
| PY Investment Income | $600,817 | PYInvestmentIncomeAmt |
| CY Investment Income | $587,402 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,190 | PYOtherRevenueAmt |
| CY Other Revenue | $2,550 | CYOtherRevenueAmt |
| PY Total Revenue | $2,985,608 | PYTotalRevenueAmt |
| CY Total Revenue | $3,105,829 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,156,822 | PYOtherExpensesAmt |
| CY Other Expenses | $3,778,222 | CYOtherExpensesAmt |
| PY Total Expenses | $4,156,822 | PYTotalExpensesAmt |
| CY Total Expenses | $3,778,222 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,171,214 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$672,393 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,907,516 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,158,539 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,771,408 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,021,342 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,136,108 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,137,197 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO IMPROVE THE QUALITY OF CARDIOVASCULAR PATIENT CARE BY DEVELOPING AND ADMINISTERING EXAMINATIONS LEADING TO CERTIFICATION OF PHYSICIANS WITH SPECIAL KNOWLEDGE AND EXPERTISE IN ECHOCARDIOGRAPHY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | PROVIDES FUNDS TO OFFER AND ADMINISTER A NATIONAL CERTIFICATION EXAM TO QUALIFIED PHYSICIANS IN GENERAL CARDIAC ULTRASOUND. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROVIDES FUNDS TO OFFER AND ADMINISTER A NATIONAL CERTIFICATION EXAM TO QUALIFIED PHYSICIANS IN PERIOPERATIVE TRANSESOPAGEAL ECHOCARDIOGRAPHY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROVIDES FUNDS TO OFFER AND ADMINISTER NATIONAL CERTIFICATION EXAMS IN THE FIELD OF ECHOCARDIOGRAPHY | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | 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 | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 501 FINANCIAL MANAGEMENT LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8479755304 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2515 WAUKEGAN RD 210 | AddressLine1Txt |
| City | BANNOCKBURN | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60015 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|
| ALINA NICOARA MD FASE | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| ALLAN KLEIN MD | |||||
| PRESIDENT | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ARTHUR LABOVITZ MD | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| CHRISTOPHER TROIANOS MD | |||||
| PAST PRESIDE | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ELLEN RICHTER MD | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| JAMES THOMAS MD | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| JONATHAN LINDNER MD | |||||
| PRESIDENT EL | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LINDA SHORE-LESSERSON MD | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| MARIO GARCIA MD | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| NEIL J WEISSMAN MD | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| NIKOLAOS SKUBAS MD | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| STAN SHERNAN MD | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| STEPHEN H LITTLE MD | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| THOMAS RYAN MD | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| WANDA POPESCU MD | |||||
| SECRETARY/TR | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AIME MANAGMENT AND CONSULTING | |||||
| 4208 SIX FORKS ROAD SUITE 1500 | RALEIGH | NC | 27609 | CONSULTING | $380,162 |
| PROFESSIONAL TESTING INC | |||||
| 301 E PINE ST SUITE 505 | ORLANDO | FL | 32801 | TESTING SERVICE | $280,568 |
| PEARSON VUE | |||||
| 5601 GREEN VALLEY DRIVE | BLOOMINGTON | MN | 55437 | TEST DELIVERY | $266,847 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| ASC EXAM FEES | $1,554,459 | $1,554,459 |
| ADVANCED PTE EXAM FEES | $508,745 | $508,745 |
| CCEE FEES | $304,463 | $304,463 |
| MAINTENANCE OF CERTIFICATION | $151,885 | $151,885 |
| ASC RECERTIFICATION FEES | -$395 | -$395 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,280 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$3,280 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,515,877 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $241,947 | TotalRevenueColumnAmt |
| Exclusion | $241,947 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,142,557 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $797,102 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $345,455 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $345,455 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $345,455 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total Revenue Column | $2,550 | TotalRevenueColumnAmt |
| Exclusion | $2,550 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,550 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,105,829 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,861,332 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $244,497 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,103,081 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,359 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,790 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,928 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,153 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,226 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,956 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,577 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,590 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $486,559 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,631 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,579 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MAINTENANCE OF CERTIFICAT | $531,475 |
| ASC EXAM | $380,687 |
| ADVANCED PTE EXAM | $237,323 |
| CRITICAL CARE ECHO EXAM | $202,055 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $298,253 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,778,222 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,378,090 | BOYAmt |
| EOY | $466,896 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $55 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,561 | BOYAmt |
| EOY | $84,966 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $138,643 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $127,607 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,763 | BOYAmt |
| EOY | $11,036 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,250,602 | BOYAmt |
| EOY | $8,595,586 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,500 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,907,516 | BOYAmt |
| EOY | $9,158,539 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $233,228 | BOYAmt |
| EOY | $49,512 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,538,180 | BOYAmt |
| EOY | $971,830 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,771,408 | BOYAmt |
| EOY | $1,021,342 | 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 | $8,136,108 | BOYAmt |
| EOY | $8,137,197 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,136,108 | BOYAmt |
| EOY | $8,137,197 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,907,516 | BOYAmt |
| EOY | $9,158,539 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$672,393 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $673,482 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,918 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,319 | DepreciationAmt |
| Book Value | $7,599 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $123,725 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $120,288 | DepreciationAmt |
| Book Value | $3,437 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,036 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $3,737,383 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $673,482 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $673,482 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,063,901 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $41,928 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $41,928 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,105,829 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,736,294 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,736,294 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $41,928 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $41,928 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,778,222 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 3 | FIRST POINT MANAGEMENT RESOURCES |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE TAX RETURN IS REVIEWED BY THE EXECUTIVE OFFICERS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |