CHICAGO ESTATE PLANNING COUNCIL: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: CHICAGO ESTATE PLANNING COUNCIL (EIN 36-6112867)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-03-06
IRS object ID: 202040669349301229
Schema version: 2018v3.1
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 C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-03-06T15:25:29-06:00	ReturnTs
Tax Period End	2019-06-30	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	619 ENTERPRISE DRIVE	AddressLine1Txt
City	OAK BROOK	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	605238835	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	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 NO 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	2020-02-18	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

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

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	50.201.115.82	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-02-18	IPDt
IP Tm	09:14:52	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	846F90749364CC804ED7A8FED8B9859DAA5069A5	AtSubmissionCreationDeviceId
At Submission Filing Device Id	E4CBBC158355ABD5E17068278787E35FCAA5829B	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-09-22 18:59:49Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BRYAN R MALIS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N WABASH AVENUE NO 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	606114267	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$398,941	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	$5,600	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$12	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$367,849	PYProgramServiceRevenueAmt
CY Program Service Revenue	$392,249	CYProgramServiceRevenueAmt
PY Investment Income	$465	PYInvestmentIncomeAmt
CY Investment Income	$1,092	CYInvestmentIncomeAmt
PY Other Revenue	$7,195	PYOtherRevenueAmt
CY Other Revenue	$5,600	CYOtherRevenueAmt
PY Total Revenue	$375,509	PYTotalRevenueAmt
CY Total Revenue	$398,941	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	$357,086	PYOtherExpensesAmt
CY Other Expenses	$397,690	CYOtherExpensesAmt
PY Total Expenses	$357,086	PYTotalExpensesAmt
CY Total Expenses	$397,690	CYTotalExpensesAmt
PY Revenues Less Expenses	$18,423	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,251	CYRevenuesLessExpensesAmt
Total Assets BOY	$212,262	TotalAssetsBOYAmt
Total Assets EOY	$149,763	TotalAssetsEOYAmt
Total Liabilities BOY	$64,672	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$922	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$147,590	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$148,841	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, ANNUAL OUTING, 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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	4	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	3126446610	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
BRYAN R MALIS
PRESIDENT	0.50	Yes (X)	Yes (X)	$0	$0	$0
TINA D MILLIGAN
VICE PRESIDENT	0.50	Yes (X)	Yes (X)	$0	$0	$0
KIM KAMIN
TREASURER	0.50	Yes (X)	Yes (X)	$0	$0	$0
JULIE PLESHIVOY
SECRETARY	0.50	Yes (X)	Yes (X)	$0	$0	$0
DEBORAH A KOROMPILAS
IMMEDIATE PAST PRESIDENT	0.50	Yes (X)		$0	$0	$0
KATHRYN H GARLOW
DIRECTOR	0.50	Yes (X)		$0	$0	$0
PAIGE GOEPFERT
DIRECTOR	0.50	Yes (X)		$0	$0	$0
TED KOESTER
DIRECTOR	0.50	Yes (X)		$0	$0	$0
LISA MICKA
DIRECTOR	0.50	Yes (X)		$0	$0	$0
TERRY NAVARRO
DIRECTOR	0.50	Yes (X)		$0	$0	$0
GREGG M SIMON
DIRECTOR	0.50	Yes (X)		$0	$0	$0
ABBE TEMKIN
DIRECTOR	0.50	Yes (X)		$0	$0	$0
FREDRICK B WEBER
DIRECTOR	0.50	Yes (X)		$0	$0	$0
MICHAEL WYCKLENDT
DIRECTOR	0.50	Yes (X)		$0	$0	$0
KATHLEEN CALLAHAN
EXECUTIVE DIRECTOR	40.00		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	$176,971	CompensationAmt

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

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
LUNCHEON MEETINGS	900099	$165,045	$165,045
MEMBERSHIP DUES	900099	$122,850	$122,850
ANNUAL OUTING	900099	$50,450	$50,450
COURSES & WORKSHOPS	900099	$29,309	$29,309
NETWORKING EVENTS	900099	$24,595	$24,595

Field	Value	IRS element (for citing)
Total Program Service Revenue	$392,249	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,092	TotalRevenueColumnAmt
Exclusion	$1,092	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	ADVERTISING	Desc
Business	541800	BusinessCd
Total Revenue Column	$5,600	TotalRevenueColumnAmt
Unrelated Business Revenue	$5,600	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$5,600	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$398,941	TotalRevenueColumnAmt
Related Or Exempt Func Income	$392,249	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$5,600	UnrelatedBusinessRevenueAmt
Exclusion	$1,092	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$176,971	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$4,916	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,783	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$156,065	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,858	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
EDUCATION AND COURSES	$19,536
MISCELLANEOUS	$14,379
BANK & CREDIT CARD FEES	$11,182

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$397,690	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$105,254	BOYAmt
EOY	$44,974	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$103,570	BOYAmt
EOY	$100,982	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,438	BOYAmt
EOY	$3,807	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$212,262	BOYAmt
EOY	$149,763	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$20,237	BOYAmt
EOY	$922	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$44,435	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$64,672	BOYAmt
EOY	$922	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$147,590	BOYAmt
EOY	$148,841	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$147,590	BOYAmt
EOY	$148,841	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$212,262	BOYAmt
EOY	$149,763	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,251	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	$398,941	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$398,941	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$398,941	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$397,690	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$397,690	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$397,690	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.