STRATEGY STUDIO / PUBLIC DATA EXPLORER

National Association of Independent Fee: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
National Association of Independent Fee (EIN 86-0204793)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-15
IRS object ID
201943199349314894
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 ReturnHeader

FieldValueIRS element (for citing)
Return2019-11-15T16:27:17-06:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BKD LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11901 S Meyers Road Suite 500AddressLine1Txt
CityOakbrook TerraceCityNm
State AbbreviationILStateAbbreviationCd
ZIP601815209ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN860204793EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1National Association of Independent FeeBusinessNameLine1Txt
Business Name Line2Appraisers IncBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% SMITHBUCKLIN CORPORATIONInCareOfNm
Business Name ControlNATIBusinessNameControlTxt
Phone3126734969PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 N Wabash AveAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAM O'BRIENPersonNm
Person TitleExec.Vice PresidentPersonTitleTxt
Phone3123216830PhoneNum
Signature2019-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDavid R SiehoffPreparerPersonNm
PTINP00175845PTIN
Phone6302829500PhoneNum
Preparation2019-11-15PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address167.68.126.162IPv4AddressTxt
FieldValueIRS element (for citing)
Federal Original Submission Id15750420193195000011FederalOriginalSubmissionId
Federal Original Submission Id2019-11-15FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id3AD2A557C0ADCA6ADED9F2F0909F1154C649112EAtSubmissionCreationDeviceId
At Submission Filing Device Id74585A0D43C5A942BD076330935975E2792592B2AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Final ReturnYes (X)FinalReturnInd
Principal OfficerPAM O'BRIENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 N Wabash AveAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$383,915GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.NAIFA.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1960FormationYr
Legal Domicile StateAZLegalDomicileStateCd
Activity Or MissionTHE NATIONAL ASSOCIATION OF INDEPENDENT FEE APPRAISERS IS AN ASSOCIATION OF PROFESSIONAL REAL (CONT. ON SCHEDULE O)ActivityOrMissionDesc
Contract TerminationYes (X)ContractTerminationInd
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$393,714PYProgramServiceRevenueAmt
CY Program Service Revenue$354,798CYProgramServiceRevenueAmt
PY Investment Income$2,497PYInvestmentIncomeAmt
CY Investment Income$2,985CYInvestmentIncomeAmt
PY Other Revenue$6,488PYOtherRevenueAmt
CY Other Revenue$12,968CYOtherRevenueAmt
PY Total Revenue$402,699PYTotalRevenueAmt
CY Total Revenue$370,751CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$532,092CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$14,000PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,000CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$432,765PYOtherExpensesAmt
CY Other Expenses$209,905CYOtherExpensesAmt
PY Total Expenses$446,765PYTotalExpensesAmt
CY Total Expenses$748,997CYTotalExpensesAmt
PY Revenues Less Expenses-$44,066PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$378,246CYRevenuesLessExpensesAmt
Total Assets BOY$608,514TotalAssetsBOYAmt
Total Assets EOY$0TotalAssetsEOYAmt
Total Liabilities BOY$230,268TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$378,246NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$0NetAssetsOrFundBalancesEOYAmt
MissionTHE NATIONAL ASSOCIATION OF INDEPENDENT FEE APPRAISERS IS AN ASSOCIATION OF PROFESSIONAL REAL ESTATE APPRAISERS COMMITTED TO THE SUPPORT OF ITS MEMBERS, FOR A SERVICE OF TRUST AND INTEGRITY, THAT BENEFITS THE MEMBERS, THE PROFESSION AND THE GENERAL PUBLIC.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDING CONTINUING EDUCATION TO MEMBERSDesc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsYes (true)TerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSMITHBUCKLIN CORPORATIONPersonNm
Phone3126734969PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 N WABASH AVEAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
David Doering
President1.30.0Yes (X)Yes (X)$7,000$0$0
Robert Luciani
President-Elect1.30.0Yes (X)Yes (X)$0$0$0
Louis A Bonato
Immediate Past President1.30.0Yes (X)Yes (X)$0$0$0
Molly Orman
National Secretary1.30.0Yes (X)Yes (X)$0$0$0
Mike Cordell
Nation Treasurer1.30.0Yes (X)Yes (X)$0$0$0
Chuck Blau
National Director0.30.0Yes (X)$0$0$0
Joni Cook
National Director0.30.0Yes (X)$0$0$0
Mark Evans
National Director0.30.0Yes (X)$0$0$0
Nena Henderson
National Director0.30.0Yes (X)$0$0$0
Jerry L Jones
National Director0.30.0Yes (X)$0$0$0
Mike Lange Sr
National Director0.30.0Yes (X)$0$0$0
Robert A Solotist
National Director0.30.0Yes (X)$0$0$0
Gregory K Zieba
National Director0.30.0Yes (X)$0$0$0
Ronald J Zielke Sr
National Director0.30.0Yes (X)$0$0$0
Pam O'Brien
Executive Vice President20.00.0Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$7,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonSmithBucklin CorporationPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 N WABASHAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd
FieldValueIRS element (for citing)
ServicesManagement servicesServicesDesc
Compensation$144,497CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES611430$332,938$332,938
EDUCATIONAL COURSES900099$21,860$21,860
FieldValueIRS element (for citing)
Total Program Service Revenue$354,798TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,985TotalRevenueColumnAmt
Exclusion$2,985ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,225TotalRevenueColumnAmt
Exclusion$8,225ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$15,886GrossSalesOfInventoryAmt
Cost Of Goods Sold$13,164CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,722TotalRevenueColumnAmt
Related Or Exempt Func Income$2,722RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$2,021TotalRevenueColumnAmt
Related Or Exempt Func Income$2,021RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,021OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$370,751TotalRevenueColumnAmt
Related Or Exempt Func Income$359,541RelatedOrExemptFuncIncomeAmt
Exclusion$11,210ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$532,092TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$7,000TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$41,250TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,028TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,944TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$9,516TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,980TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,000TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$9,285TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,062TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,534TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,269TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MEMBERSHIP FEES$68,787
ALLIANCE AND INDUSTRY$18,767
APPROVAL FEES$1,572
EDUCATION$900

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$11TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$748,997TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$594,235BOYAmt
EOY$0EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,597BOYAmt
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,682BOYAmt
EOY$0EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$608,514BOYAmt
EOY$0EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$31,129BOYAmt
EOY$0EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$199,139BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$230,268BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$378,246BOYAmt
EOY$0EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$378,246BOYAmt
EOY$0EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$608,514BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$378,246ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Total Grassroots LobbyingTotalGrassrootsLobbyingGrp
Total Direct LobbyingTotalDirectLobbyingGrp
Total Lobbying ExpendTotalLobbyingExpendGrp
Other Exempt Purpose ExpendOtherExemptPurposeExpendGrp
Total Exempt Purpose ExpendTotalExemptPurposeExpendGrp
Lobbying Nontaxable AmountLobbyingNontaxableAmountGrp
Grassroots NontaxableGrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non TxTotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non TxTotLbbyExpendMnsLbbyngNonTxGrp
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1American Society of AppraisersBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line111107 Sunset Hills RdAddressLine1Txt
CityRestonCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd
FieldValueIRS element (for citing)
Recipient EIN530231868RecipientEIN
IRC Section501(c)(6)IRCSectionDesc
Cash Grant$532,092CashGrantAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Purpose Of GrantFinal DistributionPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePROCEDURE OF MONITORING GRANTS:FormAndLineReferenceDesc
ExplanationGRANTS ARE REVIEWED BY THE BOARD OF DIRECTORS BEFORE BEING DISTRIBUTEDExplanationTxt

Schedule N IRS990ScheduleN

Liquidation Of Assets Table LiquidationOfAssetsTableGrp

Liquidation Of Assets Detail LiquidationOfAssetsDetail (3 entries)

Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDescDistributionDistributionDtFair Market Value Of AssetFairMarketValueOfAssetAmtMethod Of FMV DeterminationMethodOfFMVDeterminationTxtEINEINAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdIRC SectionIRCSectionTxt
American Society of Appraisers
Cash2018-07-01$522,770FMV53023186811107 Sunset Hills RdRestonVA20190501(c)(6)
American Society of Appraisers
Accounts Receivable2018-07-01$7,222FMV53023186811107 Sunset Hills RdRestonVA20190501(c)(6)
American Society of Appraisers
Prepaid Expenses2018-07-01$2,100FMV53023186811107 Sunset Hills RdRestonVA20190501(c)(6)
FieldValueIRS element (for citing)
Director Of SuccessorfalseDirectorOfSuccessorInd
Employee Of SuccessorfalseEmployeeOfSuccessorInd
Owner Of SuccessorfalseOwnerOfSuccessorInd
Receive CompensationfalseReceiveCompensationInd
Assets DistributedfalseAssetsDistributedInd
Required To Notify AGfalseRequiredToNotifyAGInd
Liabilities PaidfalseLiabilitiesPaidInd
Bonds OutstandingfalseBondsOutstandingInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART 1, LINE 1:DESCRIPTION OF ORGANIZATION MISSION: ESTATE APPRAISERS COMMITTED TO THE SUPPORT OF ITS MEMBERS, FOR A SERVICE OF TRUST AND INTEGRITY, THAT BENEFITS THE MEMBERS, THE PROFESSION AND THE GENERAL PUBLIC.
FORM 990, PART VI, SECTION A, LINE 3:SMITHBUCKLIN CORPORATION IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE ORGANIZATION IN ACCORDANCE WITH THEIR BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING, INFORMATION TECHNOLOGY, AND GOVERNMENT RELATIONS. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES AND TOTAL FEES PAID TO SMITHBUCKLIN WERE $144,497.
FORM 990, PART VI, SECTION A, LINE 6:THE ASSOCIATION HAS MEMBERS WHO PAY DUES TO BE INVOLVED. THERE ARE FIVE CATEGORIES OF MEMBERS: DESIGNATED, ASSOCIATE, CANDIDATE, HONORARY, AND LIFE.DESIGNATED MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO IS AN APPRAISER AND HAS ATTAINED A BOARD APPROVED DESIGNATION.ASSOCIATE MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO HAS NOT ACHIEVED A DESIGNATION.AN ASSOCIATE-APPRAISER MEMBER MAY, AT A TIME OF HIS/HER DETERMINATION, OPT TO DECLARE HIS/HER CANDIDACY TO SEEK A DESIGNATION. SUCH CANDIDATES WILL HAVE TWO YEARS FROM THE DATE OF DECLARATION TO COMPLETE ALL REQUIREMENTS FOR THE DESIGNATION.HONORARY MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO HAS PERFORMED OUTSTANDING NOTABLE SERVICE RECOGNIZED BY THE ASSOCIATION. HONORARY MEMBERSHIP SHALL BE AWARDED BY A TWO-THIRDS (2/3) VOTE OF THE DIRECTORS AT A REGULAR MEETING, OR BY THE MEMBERSHIP AT THE ANNUAL MEETING.LIFE MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO QUALIFIES WITH THE REQUIREMENTS PRESCRIBED IN THE STANDING RULES.THE BOARD, OR A COMMITTEE DESIGNATED THEREBY, SHALL EVALUATE THE CREDENTIALS OF ALL APPLICANTS AND DETERMINE, BASED ON THE CRITERIA SET FORTH IN THE BYLAWS AND SUCH OTHER GUIDELINES AS THE BOARD MAY PRESCRIBE, WHETHER INDIVIDUAL APPLICANTS MEET THE QUALIFICATIONS NECESSARY FOR MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7A:DESIGNATED MEMBERS IN GOOD STANDING MAY HOLD OFFICE, AND VOTE TO ELECT OFFICERS AND DIRECTORS. DESIGNATED MEMBERS MAY BE REFERRED TO HEREIN AS THE VOTING MEMBERS. THE VOTING MEMBERS ONLY SHALL HAVE THE RIGHT TO VOTE ON THE ELECTION OF OFFICERS AND DIRECTORS, AND SUCH OTHER MATTERS AS THE BOARD SHALL DETERMINE FROM TIME TO TIME, AND ANY AND ALL MATTERS AS PROVIDED BY THE BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7B:SEE NAIFA BYLAWS FOR FULL LIST OF BOARD DECISIONS THAT ARE SUBJECT TO APPROVAL OF THE MEMBERSHIP. (SOME INCLUDE ELECTIONS, REDUCTION/INCREASE IN THE SIZE OF THE GOVERNING BOARD.) DESIGNATED MEMBERS MAY VOTE ON SUCH OTHER MATTERS AS THE BOARD SHALL DETERMINE FROM TIME TO TIME, AND ANY AND ALL MATTERS AS PROVIDED BY THE BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11:FORM 990 IS REVIEWED AND APPROVED BY THE FISCAL COMMITTEE AND THEN THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C:DISCLOSURE STATEMENT IS REQUIRED AT THE BEGINNING OF EACH YEAR AND ALSO AT THE OUTSET OF ANY NEW PROGRAM SERVICES.
FORM 990, PART VI, SECTION C, LINE 19:AVAILABLE UPON REQUEST

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1NAIFA Education and Research trustBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 N Wabash AveAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd
FieldValueIRS element (for citing)
EIN431136868EIN
Primary ActivitiesEducationPrimaryActivitiesTxt
Legal Domicile StateILLegalDomicileStateCd
Exempt Code Section501 (c)(3)ExemptCodeSectionTxt
Public Charity Status12APublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NAIFABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (true)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd