2022-05-13T10:34:03-05:00 2021-06-30 521073331 DEMBO JONES PC 6116 EXECUTIVE BLVD SUITE 500 NORTH BETHESDA MD 20852 990 2020-07-01 237183380 NATIONAL ASSOCIATION OF ENROLLED AGENTS NATI 2028226232 1730 RHODE ISLAND AVE NW NO 400 WASHINGTON DC 20036 MEGAN KILLIAN EXECUTIVE VICE PRESIDENT 2028226232 2022-05-12 1 MEGAN KILLIAN 999009999 BERT L SWAIN CPA P00238304 3017705100 2022-05-10 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z MEGAN KILLIAN 1730 RHODE ISLAND AVE NW NO 400 WASHINGTON DC 20036 3340235 0 X WWW.NAEA.ORG X 1972 CA NAEA SERVES AND SUPPORTS ENROLLED AGENTS, AMERICA'S TAX EXPERTS. 15 15 17 100 60077 5797 16952 73830 3760225 2681608 8761 104265 82738 93786 3868676 2953489 0 0 0 0 1423971 1349827 0 0 0 2201792 1686874 3625763 3036701 242913 -83212 2106631 1950153 1651161 1532396 455470 417757 X NAEA IS THE ASSOCIATION FOR ENROLLED AGENTS. IT IS THE PLACE WHERE THESE LICENSED TAX EXPERTS CALL THEIR PROFESSIONAL HOME. HERE THEY WILL FIND PEER ASSISTANCE, SERVICES TO HELP THEM BUILD THEIR BUSINESS, RELEVANT AND TIMELY EDUCATION, AND INFORMATION TO KEEP THEM UP TO DATE ON ALL TAX NEWS AND LEGISLATION, AS WELL AS THE ASSURANCE THAT THEIR PROFESSION, THE CREDENTIAL THAT THEY WORKED HARD FOR, IS PROTECTED. 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 0 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 39 0 1 17 1 1 1 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 0 1 1 0 0 CA X THE ORGANIZATION 2028226232 1730 RHODE ISLAND AVE NW NO 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 MEMBER 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 LYNN JACOBS 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 ROBERT KERR EA EXECUTIVE VICE PRESIDENT 37.50 X 237747 0 16967 MEGAN KILLIAN EXECUTIVE VICE PRESIDENT 37.50 X 0 0 0 237747 0 16967 1 0 1 0 VAN SCOYOC ASSOCIATES 800 MAINE AVENUE SW SUITE 800 WASHINGTON DC 20024 PROFESSIONAL SERVICES - GOVT RELATIONS 120439 MAD CREATIVE 9919 OLD SPRING ROAD KENSINGTON MD 20895 DESIGN AND MARKETING 101901 2 73830 73830 MEMBERSHIP DUES 611430 2079108 2079108 EDUCATION 611430 515723 515723 COMMUNICATION 541800 86777 26700 60077 2681608 15680 15680 79279 79279 475331 386746 88585 88585 88585 14507 0 14507 14507 2953489 2636038 60077 183544 X 363633 667189 13855 200235 104915 105091 22600 9767 465380 3383 33589 270861 227497 41 6051 78409 18986 TAXES 880 SUCCESSION PLANNING 140009 PRINTING & PRODUCTION 137623 BANK & CREDIT CARD FEES 69185 97522 3036701 1088189 625266 7831 79301 37901 101442 361599 198550 129765 163049 827710 965860 15235 15235 2106631 1950153 390240 321506 1105978 856902 154943 353988 1651161 1532396 X -107978 -201256 563448 619013 455470 417757 2106631 1950153 -83212 45499 0 X X 0 1 X 1 0 0 1 0 361599 198550 163049 163049 DEFERRED RENT 127288 PPP LOAN 226700 353988 X PART X, LINE 2: THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. X X 0 0 0 ROBERT KERR EA EXECUTIVE VICE PRESIDENT 237747 0 0 0 0 0 6180 0 10787 0 254714 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS ELECT THE DIRECTORS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS OF THE ASSOCIATION WILL BE ELECTED BY ELECTRONIC BALLOT. FIVE DIRECTORS WILL BE ELECTED FOR TERMS BEGINNING IN ODD-NUMBERED YEARS AND SIX DIRECTORS WILL BE ELECTED FOR TERMS BEGINNING IN EVEN-NUMBERED YEARS. BALLOTS WILL BE DISTRIBUTED BY DECEMBER 1 TO ALL MEMBERS IN GOOD STANDING AS OF NOVEMBER 1 OF THE CURRENT YEAR. BALLOTS MUST BE RECEIVED BY THE CLOSE OF BUSINESS ON DECEMBER 15 IF A BUSINESS DAY, OTHERWISE AT THE CLOSE OF THE NEXT BUSINESS DAY. CANDIDATES, IN ADDITION TO THE NOMINATING COMMITTEE'S NOMINEES, MAY BE SUBMITTED IN WRITING BY ANY MEMBER IN THE MANNER AND AT THE TIME PRESCRIBED BY THE BOARD. EACH OFFICER WILL BE ELECTED TO SERVE FOR A ONE-YEAR TERM BY THE MEMBERS IN THE SAME MANNER AS PRESCRIBED FOR DIRECTORS. THE TERM OF OFFICE WILL COMMENCE WITH THE ANNUAL INSTALLATION CEREMONY AND WILL CONTINUE UNTIL THE EXPIRATION OF THE TERMS FOR WHICH THE ELECTED AND UNTIL THEIR SUCCESSORS HAVE BEEN INSTALLED. 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 CHIEF STAFF OFFICER. 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 40,630. OTHER 424,750. 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 11 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