2023-05-11T10:54:51-05:00 2022-06-30 521073331 DEMBO JONES PC 6116 EXECUTIVE BLVD SUITE 500 NORTH BETHESDA MD 20852 990 2021-07-01 237183380 NATIONAL ASSOCIATION OF ENROLLED AGENTS NATI 2028226232 1730 RHODE ISLAND AVE NW 400 WASHINGTON DC 20036 MEGAN KILLIAN EXECUTIVE VICE PRESIDENT 2028226232 2023-05-10 1 MEGAN KILLIAN 999009999 BERT L SWAIN CPA P00238304 3017705100 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MEGAN KILLIAN 1730 RHODE ISLAND AVE NW 400 WASHINGTON DC 20036 3865984 0 X WWW.NAEA.ORG X 1972 CA NAEA SERVES AND SUPPORTS ENROLLED AGENTS, AMERICA'S TAX EXPERTS. 14 14 14 150 41136 16230 73830 242321 2681608 2783257 104265 14558 93786 111150 2953489 3151286 0 0 0 0 1349827 1144950 0 0 0 1686874 1764679 3036701 2909629 -83212 241657 1950153 2027919 1532396 1519677 417757 508242 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. 0 0 COMMUNICATIONS: NAEA PUBLISHES A PEER REVIEWED AND BIMONTHLY 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. 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. 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. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 42 0 1 14 1 1 1 0 0 0 1 1 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA X THE ORGANIZATION 2028226232 1730 RHODE ISLAND AVE NW 400 WASHINGTON DC 20036 DAVID TOLLETH PRESIDENT 2.00 X X 0 0 0 DON ROSENBERG IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 KATHY BROWN PRESIDENT-ELECT 2.00 X X 0 0 0 CYNTHIA LEACHMOORE SECRETARY 2.00 X X 0 0 0 NANCY LYMAN TREASURER 2.00 X X 0 0 0 LORI CARPENTER DIRECTOR AT LARGE 2.00 X X 0 0 0 TRISH EVENSTAD DIRECTOR 2.00 X 0 0 0 KERRY FREEMAN DIRECTOR 2.00 X 0 0 0 TYNISA GAINES DIRECTOR 2.00 X 0 0 0 TRACY ANN GORDINEER DIRECTOR 2.00 X 0 0 0 NATASHA JOHNSON DIRECTOR 2.00 X 0 0 0 MICHELLE LONSWAY DIRECTOR 2.00 X 0 0 0 JENNIFER MACMILLAN DIRECTOR 2.00 X 0 0 0 JOHN PERRY DIRECTOR 2.00 X 0 0 0 MEGAN KILLIAN EXECUTIVE VICE PRESIDENT 37.50 X 196016 0 5504 196016 0 5504 1 0 1 0 DEMBO JONES 6116 EXECUTIVE BLVD 500 ROCKVILLE MD 20852 ACCOUNTING 200299 VAN SCOYOC ASSOCIATES 800 MAINE AVENUE SW SUITE 800 WASHINGTON DC 20024 PROFESSIONAL SERVICES - GOVT RELATIONS 110148 2 226700 15621 242321 MEMBERSHIP DUES 611430 1962396 1962396 EDUCATION 611430 754671 754671 COMMUNICATION 541800 66190 25054 41136 2783257 20187 20187 96331 96331 709069 714698 -5629 -5629 -5629 14819 0 14819 14819 3151286 2756940 41136 110889 X 206733 666607 6964 184627 80019 34790 30688 10711 585853 5485 39188 297571 213262 31683 131682 77483 16698 TAXES 3206 BANK & CREDIT CARD FEES 104967 PRINTING & PRODUCTION 100940 POSTAGE AND SHIPPING 37808 42664 2909629 625266 982081 79301 23779 101442 72476 358641 246053 163049 112588 965860 821760 15235 15235 1950153 2027919 321506 224233 856902 1198099 353988 97345 1532396 1519677 X -201256 315496 619013 192746 417757 508242 1950153 2027919 241657 -151172 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 358641 246053 112588 112588 DEFERRED RENT 97345 97345 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. FOR THE YEAR ENDED JUNE 30, 2022, 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. X X X 0 0 0 MEGAN KILLIAN EXECUTIVE VICE PRESIDENT 196016 0 0 0 0 0 0 0 5504 0 201520 0 0 0 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 SPEAKERS 81,809. OTHER 504,044. FORM 990 PART XII LINE 2C - AUDIT OVERSIGHT THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. 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 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0