ESTATE PLANNING COUNCIL OF NEW YORK CITY INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ESTATE PLANNING COUNCIL OF NEW YORK CITY INC (EIN 13-6162135)
Tax period: 2022-06-01 to 2023-05-31
Filed: 2023-10-31
IRS object ID: 202333049349301238
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 A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-31T11:22:00-07:00	ReturnTs
Tax Period End	2023-05-31	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	2022-06-01	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	2023-10-26	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Lisa	PersonFirstNm
Person Last	Rispoli	PersonLastNm

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	2023-10-26	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

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	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	$211,500	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	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	14	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$93,850	PYContributionsGrantsAmt
CY Contributions Grants	$115,000	CYContributionsGrantsAmt
PY Program Service Revenue	$50,150	PYProgramServiceRevenueAmt
CY Program Service Revenue	$96,500	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$144,000	PYTotalRevenueAmt
CY Total Revenue	$211,500	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	$148,685	PYOtherExpensesAmt
CY Other Expenses	$195,651	CYOtherExpensesAmt
PY Total Expenses	$148,685	PYTotalExpensesAmt
CY Total Expenses	$195,651	CYTotalExpensesAmt
PY Revenues Less Expenses	-$4,685	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$15,849	CYRevenuesLessExpensesAmt
Total Assets BOY	$205,658	TotalAssetsBOYAmt
Total Assets EOY	$228,757	TotalAssetsEOYAmt
Total Liabilities BOY	$36,381	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$43,631	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$169,277	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$185,126	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	$179,287	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$96,500	RevenueAmt
Desc	Meetings and conferences of various estate planning topics, including the Estate Planners Day event.	Desc
Total Program Service Expenses	$179,287	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	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	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 (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Lisa Rispoli
President	2.00	Yes (X)	Yes (X)	$0	$0	$0
Frazer Rice
Vice President	2.00	Yes (X)	Yes (X)	$0	$0	$0
Stephanie Hines
Treasurer	2.00	Yes (X)	Yes (X)	$0	$0	$0
Eli Akhavan
Secretary	2.00	Yes (X)	Yes (X)	$0	$0	$0
Richard Bader
Director	2.00	Yes (X)		$0	$0	$0
Pamela Mosiello
Director	2.00	Yes (X)		$0	$0	$0
Elisa Shevlin Rizzo
Director	2.00	Yes (X)		$0	$0	$0
Danielle Barrett
Director	2.00	Yes (X)		$0	$0	$0
Michael Hymes
Director	2.00	Yes (X)		$0	$0	$0
Erin Ardleigh
Director	2.00	Yes (X)		$0	$0	$0
Kathleen Watt
Director	2.00	Yes (X)		$0	$0	$0
Sherri Cohen
Director	2.00	Yes (X)		$0	$0	$0
Adam Osterweil
Director	2.00	Yes (X)		$0	$0	$0
Shannon McNulty
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	$115,000	MembershipDuesAmt
Total Contributions	$115,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Estate Planners Day	Desc
Business	999999	BusinessCd
Total Revenue Column	$96,500	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$96,500	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$211,500	TotalRevenueColumnAmt
Related Or Exempt Func Income	$96,500	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$61,804	TotalAmt
Program Services	$52,533	ProgramServicesAmt
Management And General	$9,271	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,755	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$2,755	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,021	TotalAmt
Program Services	$868	ProgramServicesAmt
Management And General	$153	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$101,704	TotalAmt
Program Services	$101,704	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	$1,330	TotalAmt
Program Services	$173	ProgramServicesAmt
Management And General	$1,157	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Website	$15,548	$13,216	$2,332	$0
Continuing Education Filing Fees	$2,170	$2,170	$0	$0
Credit Card Collection Costs	$8,623	$8,623	$0	$0
Bank Service Charges	$696	$0	$696	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$195,651	TotalAmt
Program Services	$179,287	ProgramServicesAmt
Management And General	$16,364	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$198,830	BOYAmt
EOY	$227,861	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,828	BOYAmt
EOY	$896	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$205,658	BOYAmt
EOY	$228,757	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$28,531	BOYAmt
EOY	$43,631	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$7,850	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$36,381	BOYAmt
EOY	$43,631	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	$169,277	BOYAmt
EOY	$185,126	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$169,277	BOYAmt
EOY	$185,126	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$205,658	BOYAmt
EOY	$228,757	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$15,849	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 Minus2 Years	$105,175	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$93,850	CurrentTaxYearMinus1YearAmt
Current Tax Year	$115,000	CurrentTaxYearAmt
Total	$314,025	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$59,050	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$50,150	CurrentTaxYearMinus1YearAmt
Current Tax Year	$96,500	CurrentTaxYearAmt
Total	$205,700	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 Minus2 Years	$164,225	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$144,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$211,500	CurrentTaxYearAmt
Total	$519,725	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	$519,725	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Total	$519,725	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 doesn't have a formal policy, Directors are able to review Form 990 annually.