2019-02-07T09:39:21-06:00 2018-06-30 043077056 MOODY FAMIGLIETTI & ANDRONICO LLP 1 HIGHWOOD DRIVE TEWKSBURY MA 01876 990 2017-07-01 454028240 BOSTON ESTATE PLANNING COUNCIL INC BOST 9783645170 4 LAN DRIVE NO 310 WESTFORD MA 01886 JOSHUA MILLER PRESIDENT 9783645170 2019-02-06 1 MATTHEW KALIL CPA MBA P01517069 9785575300 2019-02-06 64.27.39.203 2019-02-06 12:26:50 ES P C66C02E7827504B451F5E78DF32AC18A69439C52 9EE2119925364840293277295C586CEE4BF67089 2017 2019-02-21 02:37:17Z X JOSHUA MILLER 4 LAN DRIVE NO 310 WESTFORD MA 01886 639733 0 X BEPC.ORG X 1930 MA THE BOSTON ESTATE PLANNING COUNCIL IS A MULTI-DISCIPLINARY COMMUNITY OF OVER 700 ESTATE AND WEALTH PLANNING PROFESSIONALS. THE COUNCIL PROVIDES EDUCATIONAL PROGRAMS AND NETWORKING OPPORTUNITIES TO HELP ITS MEMBERS BUILD AND STRENGTHEN RELATIONSHIPS, LEARN ABOUT IDEAS AND STRATEGIES, AND SHARE THOUGHT LEADERSHIP. THE PRINCIPAL OBJECTIVES OF THE COUNCIL ARE AS FOLLOWS:-TO FOSTER A BETTER UNDERSTANDING OF THE RELATIONSHIP AMONG ESTATE AND WEALTH PLANNING SPECIALISTS FROM DIFFERENT DISCIPLINES AND TO BRING THOSE SPECIALISTS TOGETHER IN ONE ASSOCIATION;-TO FURTHER THE EDUCATION OF MEMBERS IN MATTERS OF ESTATE AND WEALTH PLANNING;-TO ENCOURAGE THE HIGHEST STANDARDS OF PROFESSIONAL AND ETHICAL CONDUCT; AND-TO HELP THE MEMBERS RENDER THE HIGHEST QUALITY OF SERVICE TO CLIENTS;-TO ADVANCE PUBLIC KNOWLEDGE OF THE CONCEPT AND BENEFITS OF ESTATE PLANNING. 17 17 0 0 0 0 208500 197500 439670 438318 3333 3915 0 0 651503 639733 0 0 0 0 0 0 0 0 0 683365 731581 683365 731581 -31862 -91848 664359 457688 261723 146900 402636 310788 X THE BOSTON ESTATE PLANNING COUNCIL IS A MULTI-DISCIPLINARY COMMUNITY OF OVER 700 ESTATE AND WEALTH PLANNING PROFESSIONALS. THE COUNCIL PROVIDES EDUCATIONAL PROGRAMS AND NETWORKING OPPORTUNITIES TO HELP ITS MEMBERS BUILD AND STRENGTHEN RELATIONSHIPS, LEARN ABOUT IDEAS AND STRATEGIES, AND SHARE THOUGHT LEADERSHIP. THE PRINCIPAL OBJECTIVES OF THE COUNCIL ARE AS FOLLOWS:-TO FOSTER A BETTER UNDERSTANDING OF THE RELATIONSHIP AMONG ESTATE AND WEALTH PLANNING SPECIALISTS FROM DIFFERENT DISCIPLINES AND TO BRING THOSE SPECIALISTS TOGETHER IN ONE ASSOCIATION;-TO FURTHER THE EDUCATION OF MEMBERS IN MATTERS OF ESTATE AND WEALTH PLANNING;-TO ENCOURAGE THE HIGHEST STANDARDS OF PROFESSIONAL AND ETHICAL CONDUCT; AND-TO HELP THE MEMBERS RENDER THE HIGHEST QUALITY OF SERVICE TO CLIENTS;-TO ADVANCE PUBLIC KNOWLEDGE OF THE CONCEPT AND BENEFITS OF ESTATE PLANNING. 0 0 428924 245668 PROVIDE EDUCATIONAL PROGRAMS AND NETWORKING OPPORTUNITIES FOR ESTATE PLANNING PROFESSIONALS IN THE COMMUNITY. 161759 192650 MAINTAIN OVER 700 MEMBERS, WHO REPRESENT A BROAD RANGE OF PRACTICES AND BENEFIT FROM GETTING TO KNOW EACH OTHER AND RESPECT EACH OTHER THROUGH AN INCREASED AWARENESS AND UNDERSTANDING OF THE VIEWS, CONCERNS AND VALUABLE INTERACTION OF THEIR OVERLAPPING SPECIALTIES. 590683 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 X 17 17 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X MCKENNA MANAGEMENT INC 9783645170 4 LAN DRIVE SUITE 310 WESTFORD MA 01886 X JENNIFER LEISMAN DESSERT DIRECTOR 1.00 X 0 0 0 RUTH MATTSON DIRECTOR 1.00 X 0 0 0 JOHN PRZYBYLSKI DIRECTOR 1.00 X 0 0 0 MARY SCHMIDT DIRECTOR 1.00 X 0 0 0 YASMIN CAUSER DIRECTOR 1.00 X 0 0 0 DALE KAISER DIRECTOR 1.00 X 0 0 0 AMY LONERGAN DIRECTOR 1.00 X 0 0 0 JAY LUPICA DIRECTOR 1.00 X 0 0 0 LIZA CONNELLY DIRECTOR 1.00 X 0 0 0 LAURA GODINE DIRECTOR 1.00 X 0 0 0 ALISA O'NEIL DIRECTOR 1.00 X 0 0 0 REBECCA MACGREGOR DIRECTOR 1.00 X 0 0 0 DANIEL FLANAGAN PAST PRESIDENT/CHAIR 1.00 X X 0 0 0 KELLY AYLWARD SECRETARY 1.00 X X 0 0 0 SARAH ALLEN TREASURER 1.00 X X 0 0 0 JOSHUA MILLER PRESIDENT ELECT 1.00 X X 0 0 0 LAURA BAROOSHIAN PRESIDENT/CHAIR 1.00 X X 0 0 0 0 0 0 0 0 0 0 VIRTUAL INC 401 EDGEWATER PLACE SUITE 600 WAKEFIELD MA 01880 MANAGEMENT FEE 235404 1 197500 197500 NETWORKING EVENTS 900099 224043 224043 MEMBERSHIP DUES 900099 192650 192650 EDUCATION PROGRAMS 900099 21625 21625 438318 3915 3915 639733 438318 0 3915 214404 2900 39411 18519 14759 23053 4482 AWARDS AND RECOGNITION 189277 NETWORKING EVENTS 125108 EDUCATIONAL MATERIALS 75128 CREDIT CARD PROCESSING 16183 8357 731581 166751 70854 463833 363248 5825 5845 27950 17741 664359 457688 176262 47820 85461 99080 261723 146900 X 402636 310788 402636 310788 664359 457688 -91848 0 X X 1 X 0 1 0 0 0 0 192650 0 X PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF JUNE 30, 2018, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS STATEMENT OF ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION OUTSOURCED MANAGEMENT DUTIES TO VIRTUAL, INC. UNTIL OCTOBER 19, 2018. VIRTUAL PROVIDED THE ORGANIZATION WITH MANAGEMENT SERVICES INCLUDING FINANCE AND ACCOUNTING, MARKETING, INFORMATION TECHNOLOGY SUPPORT, MEMBERSHIP SUPPORT AND COMMUNICATION SERVICES. EFFECTIVE OCTOBER 20, 2018, MCKENNA MANAGEMENT, INC. REPLACED VIRTUAL, INC. AS THE PROVIDER OF MANAGEMENT SERVICES TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 UPON APPLICATION AND ACCEPTANCE, ANY OFFICER OF A TRUST COMPANY, ATTORNEY, CPA, CLU, CFP, CHFC, PFS, AEP, CFA, CTFA, OR THE HOLDER OF A MASTERS DEGREE IN BUSINESS, FINANCE, TAX, OR ACCOUNTING WHO IS DIRECTLY INVOLVED IN ESTATE PLANNING MAY BECOME A FULL MEMBER OF THE COUNCIL, SUBJECT TO THE RECOMMENDATION OF THE MEMBERSHIP COMMITTEE AND VOTE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A FULL MEMBERS AND EMERITUS MEMBERS ARE ELIGIBLE TO VOTE FOR A BOARD OF DIRECTORS COMPRISED OF SEVENTEEN (17) FULL MEMBERS (AT-LARGE DIRECTORS) AND OFFICERS. OFFICERS OF THE COUNCIL SHALL CONSIST OF A PRESIDENT, A PRESIDENT-ELECT, A PAST PRESIDENT, A TREASURER AND A SECRETARY. FORM 990, PART VI, SECTION B, LINE 11B THE COUNCIL DISTRIBUTES THE FORM 990 TO ALL MEMBERS OF ITS GOVERNING BODY FOR REVIEW PRIOR TO THE GOVERNING BOARD MEETING PRECEEDING THE DATE THE FORM IS TO BE FILED. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS NONPROFIT PURPOSE AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: (A) ADEQUACY OF THE CONFLICT OF INTEREST POLICY AND SUFFICIENCY OF THE ORGANIZATION'S COMPLIANCE WITH THE POLICY; (B) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AND ARE APPROVED PURSUANT TO APPROPRIATE PROCEDURES; (C) WHETHER ANY OTHER FINANCIAL OR DUALITY INTERESTS WITH RESPECT TO DIRECTORS, TRUSTEES, OFFICERS, MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS, AND SENIOR EMPLOYEES ARE IN THE BEST INTEREST OF THE ORGANIZATION AND APPROVED PURSUANT TO APPROPRIATE PROCEDURES; AND (D) WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATIONS WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENTS OR PAYMENTS FOR GOOD OR SERVICES, FURTHER THE ORGANIZATIONS TAX-EXEMPT PURPOSE AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE REVIEW OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.