ESTATE PLANNING COUNCIL OF NEW YORK CITY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ESTATE PLANNING COUNCIL OF NEW YORK CITY INC (EIN 13-6162135)
Tax period: 2023-06-01 to 2024-05-31
Filed: 2024-10-28
IRS object ID: 202403029349302240
Schema version: 2023v5.1
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 A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-28T14:57:32-07:00	ReturnTs
Tax Period End	2024-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	463435031	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BATTAGLIA & ASSOCIATES CPA'S PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	175 ROUTE 236	AddressLine1Txt
City	HALFMOON	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	12065	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	136162135	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Estate Planning Council of NYC Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ESTA	BusinessNameControlTxt
Phone	8552930784	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	230 Washington Avenue Extension	AddressLine1Txt
City	Albany	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	12203	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Lisa Rispoli	PersonNm
Person Title	President	PersonTitleTxt
Phone	8552930784	PhoneNum
Signature	2024-10-28	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Joseph D Battaglia CPA	PreparerPersonNm
PTIN	P00019159	PTIN
Phone	5186647063	PhoneNum
Preparation	2024-10-28	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Lisa Rispoli	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	230 Washington Avenue Extension	AddressLine1Txt
City	Albany	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	12203	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$211,756	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1959	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	To provide a better understanding of the estate planning services provided by accountants, attorneys, life underwriters, and trust officers and to promote cooperation among these groups.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	14	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$115,000	PYContributionsGrantsAmt
CY Contributions Grants	$106,056	CYContributionsGrantsAmt
PY Program Service Revenue	$96,500	PYProgramServiceRevenueAmt
CY Program Service Revenue	$105,700	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$211,500	PYTotalRevenueAmt
CY Total Revenue	$211,756	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	$195,651	PYOtherExpensesAmt
CY Other Expenses	$163,992	CYOtherExpensesAmt
PY Total Expenses	$195,651	PYTotalExpensesAmt
CY Total Expenses	$163,992	CYTotalExpensesAmt
PY Revenues Less Expenses	$15,849	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$47,764	CYRevenuesLessExpensesAmt
Total Assets BOY	$228,757	TotalAssetsBOYAmt
Total Assets EOY	$250,611	TotalAssetsEOYAmt
Total Liabilities BOY	$43,631	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$17,721	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$185,126	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$232,890	NetAssetsOrFundBalancesEOYAmt
Mission	To provide a better understanding of the estate planning services provided by accountants, attorneys, life underwriters, and trust officers and to promote cooperation among these groups.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$149,653	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$105,700	RevenueAmt
Desc	Meetings and conferences of various estate planning topics, including the Estate Planners Day event.	Desc
Total Program Service Expenses	$149,653	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
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	false	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	false	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
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
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
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
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	Yes (true)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (true)	NondeductibleContriDisclInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
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	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	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	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
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

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	James Whitehead	PersonNm
Phone	5184638644	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	230 Washington Ave Ext	AddressLine1Txt
City	Albany	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	12203	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
Frazer Rice
President	2.00	Yes (X)	Yes (X)	$0	$0	$0
Stephanie Hines
Vice President	2.00	Yes (X)	Yes (X)	$0	$0	$0
Eli Akhavan
Treasurer	2.00	Yes (X)	Yes (X)	$0	$0	$0
Danielle Barrett
Secretary	2.00	Yes (X)	Yes (X)	$0	$0	$0
Lauren Rocklin
Director	2.00	Yes (X)		$0	$0	$0
Pamela Mosiello
Director	2.00	Yes (X)		$0	$0	$0
Rozlenn Giwani
Director	2.00	Yes (X)		$0	$0	$0
Richard Dauman
Director	2.00	Yes (X)		$0	$0	$0
Michael Hymes
Director	2.00	Yes (X)		$0	$0	$0
Caroline Seaton
Director	2.00	Yes (X)		$0	$0	$0
Julianna Obeid
Director	2.00	Yes (X)		$0	$0	$0
Katie Watt
Director	2.00	Yes (X)		$0	$0	$0
Erin Ardleigh
Director	2.00	Yes (X)		$0	$0	$0
Shannon McNulty
Director	2.00	Yes (X)		$0	$0	$0
Tara Mahon
Director	2.00	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
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$106,056	MembershipDuesAmt
Total Contributions	$106,056	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Estate Planners Day	Desc
Business	999999	BusinessCd
Total Revenue Column	$105,700	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$105,700	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$211,756	TotalRevenueColumnAmt
Related Or Exempt Func Income	$105,700	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$63,705	TotalAmt
Program Services	$54,149	ProgramServicesAmt
Management And General	$9,556	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$750	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$750	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,114	TotalAmt
Program Services	$3,497	ProgramServicesAmt
Management And General	$617	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,561	TotalAmt
Program Services	$3,027	ProgramServicesAmt
Management And General	$534	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$76,469	TotalAmt
Program Services	$76,469	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,233	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$1,233	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Website	$4,192	$3,564	$628	$0
Continuing Education Filing Fees	$1,687	$1,687	$0	$0
Credit Card Collection Costs	$7,260	$7,260	$0	$0
Bank Service Charges	$271	$0	$271	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$750	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$750	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$163,992	TotalAmt
Program Services	$149,653	ProgramServicesAmt
Management And General	$14,339	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$227,861	BOYAmt
EOY	$244,329	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$896	BOYAmt
EOY	$6,282	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$228,757	BOYAmt
EOY	$250,611	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$43,631	BOYAmt
EOY	$16,571	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$1,150	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$43,631	BOYAmt
EOY	$17,721	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	$185,126	BOYAmt
EOY	$232,890	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$185,126	BOYAmt
EOY	$232,890	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$228,757	BOYAmt
EOY	$250,611	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$47,764	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind
Other Support Sum	$0	OtherSupportSumAmt
Public Support CY170	0	PublicSupportCY170Pct

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$105,175	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$93,850	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$115,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$106,056	CurrentTaxYearAmt
Total	$420,081	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$59,050	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,150	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$96,500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$105,700	CurrentTaxYearAmt
Total	$311,400	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$164,225	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$144,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$211,500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$211,756	CurrentTaxYearAmt
Total	$731,481	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$731,481	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Total	$731,481	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	1.00000	PublicSupportCY509Pct
Public Support PY509	1.00000	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Investment Income PY	0.00000	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 6	The Organization has dues paying members.
Pt VI, Line 11b	Although the Organization doesnt have a formal policy, Directors are able to review Form 990 annually.