CHICAGO ESTATE PLANNING COUNCIL: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CHICAGO ESTATE PLANNING COUNCIL (EIN 36-6112867)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-04-25
IRS object ID: 202401169349300345
Schema version: 2022v5.0
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
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-04-25T10:39:40-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	362985770	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SELDEN FOX LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE PARKVIEW PLAZA SUITE 710	AddressLine1Txt
City	OAKBROOK TERRACE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60181	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	366112867	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHICAGO ESTATE PLANNING COUNCIL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CHIC	BusinessNameControlTxt
Phone	3126446610	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N WABASH AVENUE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	606114267	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KATHLEEN CALLAHAN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3126446610	PhoneNum
Signature	2024-04-24	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KATHLEEN	PersonFirstNm
Person Last	CALLAHAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROBERT G WUJEK	PreparerPersonNm
PTIN	P01367472	PTIN
Phone	6309541400	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KATHLEEN CALLAHAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N WABASH AVENUE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	606114267	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$470,232	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.CEPCWEB.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1977	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	FOSTER AN UNDERSTANDING AMONG ESTATE PLANNING SPECIALISTS FROM DIFFERENT DISCIPLINES.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	40	TotalVolunteersCnt
Total Gross UBI	$2,650	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$387,287	PYProgramServiceRevenueAmt
CY Program Service Revenue	$457,537	CYProgramServiceRevenueAmt
PY Investment Income	$311	PYInvestmentIncomeAmt
CY Investment Income	$10,045	CYInvestmentIncomeAmt
PY Other Revenue	$5,250	PYOtherRevenueAmt
CY Other Revenue	$2,650	CYOtherRevenueAmt
PY Total Revenue	$392,848	PYTotalRevenueAmt
CY Total Revenue	$470,232	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	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$286,698	PYOtherExpensesAmt
CY Other Expenses	$422,089	CYOtherExpensesAmt
PY Total Expenses	$286,698	PYTotalExpensesAmt
CY Total Expenses	$422,089	CYTotalExpensesAmt
PY Revenues Less Expenses	$106,150	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$48,143	CYRevenuesLessExpensesAmt
Total Assets BOY	$383,359	TotalAssetsBOYAmt
Total Assets EOY	$468,265	TotalAssetsEOYAmt
Total Liabilities BOY	$28,096	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$64,859	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$355,263	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$403,406	NetAssetsOrFundBalancesEOYAmt
Mission	FOSTER AN UNDERSTANDING AMONG ESTATE PLANNING SPECIALISTS FROM DIFFERENT DISCIPLINES THROUGH EDUCATION AND NETWORKING EVENTS AND ENCOURAGING THE HIGHEST STANDARDS OF PROFESSIONAL AND ETHICAL CONDUCT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	HOLD LUNCHEON PROGRAMS, AN ANNUAL OUTING, COURSES, WORKSHOPS, AND WEBINARS TO EDUCATE AND INFORM MEMBERS ABOUT DEVELOPMENTS IN THE ESTATE AND WEALTH PLANNING, WHILE FOSTERING A RELATIONSHIP AMONG ESTATE PLANNING SPECIALISTS FROM DIFFERENT DISCIPLINES.	Desc
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	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	0	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	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	7	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	0	NondeductibleContributionsInd
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	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	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	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3126734707	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 NORTH WABASH AVENUE SUITE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
GREGG M SIMON
PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
KATHRYN H GARLOW
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
LISA MICKA
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
PAIGE GOEPFERT
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
JULIE SIRLIN PLESHIVOY
IMMEDIATE PAST PRESIDENT	1.00	Yes (X)		$0	$0	$0
JAMES FRITZ
DIRECTOR	1.00	Yes (X)		$0	$0	$0
REBECCA JUHANT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ERICA LORD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TONY OOMMEN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
NATALIE PERRY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RAQUEL PORTER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KARIN PRANGLEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RAYMOND PRATHER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHRISTINE QUIGLEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KATHLEEN CALLAHAN
EXECUTIVE DIRECTOR	20.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN CORPORATION	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N WABASH AVENUE SUITE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT	ServicesDesc
Compensation	$189,137	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
LUNCHEON MEETINGS	900099	$173,662	$173,662
MEMBERSHIP DUES	900099	$137,460	$137,460
COURSES & WORKSHOPS	900099	$67,580	$67,580
ANNUAL OUTING	900099	$52,195	$52,195

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$26,640	TotalRevenueColumnAmt
Related Or Exempt Func Income	$26,640	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$457,537	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,045	TotalRevenueColumnAmt
Exclusion	$10,045	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	ADVERTISING	Desc
Business	541800	BusinessCd
Total Revenue Column	$2,650	TotalRevenueColumnAmt
Unrelated Business Revenue	$2,650	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,650	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$470,232	TotalRevenueColumnAmt
Related Or Exempt Func Income	$457,537	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$2,650	UnrelatedBusinessRevenueAmt
Exclusion	$10,045	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$189,137	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,050	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$28,317	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,300	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$154,402	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,770	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt
BANK & CREDIT CARD FEES	$16,451
EDUCATION AND COURSES	$7,621

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,041	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$422,089	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$200,619	BOYAmt
EOY	$74,242	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$182,740	BOYAmt
EOY	$382,785	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$2,191	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$9,047	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$383,359	BOYAmt
EOY	$468,265	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$17,216	BOYAmt
EOY	$31,359	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$10,880	BOYAmt
EOY	$33,500	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$28,096	BOYAmt
EOY	$64,859	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	$355,263	BOYAmt
EOY	$403,406	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$355,263	BOYAmt
EOY	$403,406	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$383,359	BOYAmt
EOY	$468,265	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$48,143	ReconcilationRevenueExpnssAmt
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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

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

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$470,232	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$470,232	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$470,232	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$422,089	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$422,089	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$422,089	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE COUNCIL FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THEY ARE NOT REQUIRED TO RECORD A LIABILITY FOR ANY SUCH POSITIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	SMITHBUCKLIN CORPORATION MANAGES ALL ASPECTS OF THE COUNCIL'S OPERATIONS IN ACCORDANCE WITH THE COUNCIL'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE, BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, EVENT PLANNING, EDUCATION, MARKETING, AND INFORMATION TECHNOLOGY. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS SEVERAL CLASSES OF MEMBERSHIP WHICH INCLUDE: REGULAR, ASSOCIATE, SENIOR, STUDENT, RETIRED, AND HONORARY. EACH REGULAR, RETIRED, AND SENIOR MEMBER IS ENTITLED TO ONE VOTE EACH ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	THE BOARD OF DIRECTORS IS ELECTED BY THE COUNCIL'S REGULAR, RETIRED, AND SENIOR MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B	THE AMENDMENT OF THE COUNCIL'S BYLAWS MUST BE APPROVED BY A VOTE OF TWO-THIRDS OF THE COUNCIL'S REGULAR, RETIRED, AND SENIOR MEMBERS CONSTITUTING A QUORUM.
FORM 990, PART VI, SECTION B, LINE 11B	THE COUNCIL'S 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS AND REVIEWED BY THE COUNCIL'S MANAGEMENT AND BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19	THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE COUNCIL'S BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.