NATIONAL ASSOCIATION OF ENROLLED AGENTS: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF ENROLLED AGENTS (EIN 23-7183380)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-02-10
- IRS object ID
- 201720419349301817
- Schema version
- 2015v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-02-10T15:47:41-06:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260794367 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UHY ADVISORS MID-ATLANTIC MD INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8601 ROBERT FULTON DRIVE SUITE 210 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21046 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237183380 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF ENROLLED AGENTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 2028226232 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1730 RHODE ISLAND AVE NW NO 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CEDRIC CALHOUN | PersonNm |
| Person Title | EXECUTIVE VICE PRESIDENT | PersonTitleTxt |
| Phone | 2028226232 | PhoneNum |
| Signature | 2017-02-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HAROLD L MOHN JR | PreparerPersonNm |
| PTIN | P00342417 | PTIN |
| Phone | 4107205220 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CEDRIC CALHOUN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1730 RHODE ISLAND AVE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,622,507 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NAEA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ORGANIZED PROFESSIONAL DEVELOPMENT PROGRAMS FOR INDIVIDUALS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 24 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $124,381 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$4,280 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $23,101 | PYContributionsGrantsAmt |
| CY Contributions Grants | $20,266 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,637,313 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,470,026 | CYProgramServiceRevenueAmt |
| PY Investment Income | $82,222 | PYInvestmentIncomeAmt |
| CY Investment Income | $36,782 | CYInvestmentIncomeAmt |
| PY Other Revenue | $66,506 | PYOtherRevenueAmt |
| CY Other Revenue | $95,433 | CYOtherRevenueAmt |
| PY Total Revenue | $3,809,142 | PYTotalRevenueAmt |
| CY Total Revenue | $3,622,507 | 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 | $1,576,192 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,632,184 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,466,721 | PYOtherExpensesAmt |
| CY Other Expenses | $2,241,519 | CYOtherExpensesAmt |
| PY Total Expenses | $4,042,913 | PYTotalExpensesAmt |
| CY Total Expenses | $3,873,703 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$233,771 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$251,196 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,580,432 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,036,783 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,333,537 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,074,757 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $246,895 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$37,974 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE ORGANIZED PROFESSIONAL DEVELOPMENT PROGRAMS FOR INDIVIDUALS. NAEA IS DEDICATED TO ADVANCING THE ENROLLED AGENT PROFESSION THROUGH ADVOCACY, PROMOTION AND SUPPORT OF ITS MEMBERS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | COMMUNICATIONS AND PUBLIC RELATIONS: NAEA PROVIDES IT'S MEMBERS A BI-MONTHLY JOURNAL THAT IS DEVOTED TO THE PRACTICE OF TAX. THE EA JOURNAL IS COMPRISED OF ARTICLES AUTHORED BY NATIONAL EXPERTS IN TAXATION. THIS PUBLICATION ALSO CONTAINS PROFESSIONAL DEVELOPMENT MATERIAL AND A TEST FORM THAT CAN BE SUBMITTED TO THE ASSOCIATION FOR CONTINUING EDUCATION CREDITS. NAEA ALSO PUBLISHES A WEEKLY ELECTRONIC NEWSLETTER THAT ADVISES MEMBERS OF CHANGES IN TAX STATUTES AND REGULATIONS, LEGISLATIVE INFORMATION RELATIVE TO TAX POLICY AS WELL AS MEMBERSHIP INFORMATION. ANSWERS TO TAX QUESTIONS MAY BE FOUND ON THE NAEA WEBSITE, WHERE A TAX RESEARCH SERVICE AND A COMMUNITY WEB BOARD ARE BEHIND MEMBERS-ONLY PASSWORD PROTECTION. THE WEBSITE ALSO HOLDS RESOURCES FOR PRACTICE MANAGEMENT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP: THE MEMBERSHIP DEPARTMENT SUPPORTS ALL LOGISTICS, PROCESSING, MEMBERSHIP RETENTION, MEMBERSHIP RENEWAL, AND MEMBERSHIP AFFINITY PROGRAMS. THE DEPARTMENT IS ALSO RESPONSIBLE FOR WORKING WITH VOLUNTEERS TO EVALUATE MEMBERSHIP BENEFITS, AS WELL AS INCENTIVE PROGRAMS. THE MEMBERSHIP DEPARTMENT IS THE PRIMARY LIAISON WITH THE THIRTY-NINE INDEPENDENT NAEA AFFILIATES THROUGHOUT THE COUNTRY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATION: A PRIMARY FOCUS OF THE ASSOCIATION IS ITS COMMITMENT TO CONTINUING EDUCATION. THE ASSOCIATION OFFERS A WIDE VARIETY OF EDUCATIONAL PROGRAMMING THAT IS TARGETED TO ENHANCE THE PROFESSIONAL SKILLS OF OUR MEMBERSHIP. A MAJOR EDUCATIONAL INITIATIVE IS THE NATIONAL TAX PRACTICE INSTITUTE, WHICH IS A PROGRAM DESIGNED TO ADVANCE OUR MEMBERS' SKILLS IN REPRESENTATION BEFORE THE INTERNAL REVENUE SERVICE. NAEA ALSO OFFERS COURSES ON PRACTICE MANAGEMENT, TAX PREP ISSUES, AND A SPECIAL ENROLLMENT EXAM (SEE) PREPARATORY COURSE THAT PREPARES INDIVIDUALS TO TAKE A SPECIAL IRS EXAMINATION TO QUALIFY AS AN ENROLLED AGENT. THE NATIONAL STAFF SERVES AS A LIAISON BETWEEN THE AFFILIATES AND THE EDUCATIONAL REGULATORY BODY WITHIN THE IRS RETURN PREPARER OFFICE TO ENSURE THAT COURSE OFFERINGS ARE CREDIBLE AND MEET THE IRS ANNUAL EDUCATION REQUIREMENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 71 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 24 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEDRIC CALHOUN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2028226232 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1730 RHODE ISLAND AVE NW STE 400 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| THERESA DURKIN EA MBA | |||||||
| IMMEDIATE PAST PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICHARD M REEDMAN EA USTCP | |||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LAURIE W ZIEGLER EA | |||||||
| FORMER TREASURER | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LONNIE L GARY EA USTCP | |||||||
| DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES R ADELMAN EA | |||||||
| PRESIDENT ELECT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DONALD ROSENBERG EA | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| NANCY E LYMAN EA | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ANGELA RADIC EA | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JOYCE MOHR EA | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREW P STADLER EA | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JEAN NELSEN EA | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JERRY GADDIS EA MBA | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL A FIORITTO EA CPA | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CRAIG C SMITH EA USTCP | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFFREY A SCHNEIDER EA CTRS | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| PATTI KAPPEN | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY DILWORTH | |||||||
| TREASURER | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MELLISA LONGMUIR | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM J GRUTZKUHN | |||||||
| FORMER DIRECTOR OF FINANCE | 37.50 | Yes (X) | $30,094 | $0 | $4,611 | ||
| MICHAEL NELSON | |||||||
| FORMER EXECUTIVE VICE PRES | 37.50 | Yes (X) | $87,382 | $0 | $14,346 | ||
| KIMBERLY RUTLAND-STARKS | |||||||
| DIRECTOR OF FINANCE | 37.50 | Yes (X) | $71,381 | $0 | $8,606 | ||
| CEDRIC CALHOUN | |||||||
| EXECUTIVE VICE PRES | 37.50 | Yes (X) | $11,410 | $0 | $1,369 | ||
| VIRGINIA JARVIS | |||||||
| DIRECTOR OF MARKETING & PR | 37.50 | $148,178 | $0 | $23,408 | Yes (X) | ||
| ROBERT KERR | |||||||
| DIRECTOR OF GOVERNMENT REL | 37.50 | $172,329 | $0 | $27,394 | Yes (X) | ||
| KATRINA HOLLAND | |||||||
| DIRECTOR OF MEMBERSHIP | 37.50 | $102,833 | $0 | $12,340 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $623,607 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $92,074 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TRANSITION MANAGEMENT CONSULTING | |||||
| 4877 TINASA WAY | SAN DIEGO | CA | 92124 | CONSULTING | $156,063 |
| VAN SCOYOC ASSOCIATES | |||||
| 101 CONSTITUTION AVE NW STE 600W | WASHINGTON | DC | 20001 | PROFESSIONAL SERVICES | $130,342 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $20,266 | AllOtherContributionsAmt |
| Total Contributions | $20,266 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 611430 | $2,242,316 | $2,242,316 | |
| EDUCATION | 611430 | $1,105,449 | $1,105,449 | |
| COMMUNICATION | 541800 | $122,261 | $122,261 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,470,026 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,782 | TotalRevenueColumnAmt |
| Exclusion | $36,782 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $90,813 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $90,813 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| SSLA | 900099 | $2,500 | $2,500 | |
| MAILING LIST RENTAL | 900004 | $2,120 | $2,120 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,620 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,622,507 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,441,078 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $124,381 | UnrelatedBusinessRevenueAmt |
| Exclusion | $36,782 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,002 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,034,724 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,899 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,827 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,732 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,676 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,684 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,631 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,110 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,697 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,082 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,035 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,733 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,977 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $560,000 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,934 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,283 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BANK & CREDIT CARD CHAR | $194,874 |
| PRINTING | $126,690 |
| SHIPPING | $85,309 |
| DUES AND SUBSCRIPTIONS | $28,134 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,670 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,873,703 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,151,038 | BOYAmt |
| EOY | $668,316 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,171 | BOYAmt |
| EOY | $16,760 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,505 | BOYAmt |
| EOY | $187,025 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $529,699 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $337,342 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,291 | BOYAmt |
| EOY | $192,357 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $955,049 | BOYAmt |
| EOY | $947,743 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,378 | BOYAmt |
| EOY | $24,582 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,580,432 | BOYAmt |
| EOY | $2,036,783 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $357,232 | BOYAmt |
| EOY | $309,895 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,606,682 | BOYAmt |
| EOY | $1,624,584 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,521 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,102 | BOYAmt |
| EOY | $140,278 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,333,537 | BOYAmt |
| EOY | $2,074,757 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$262,559 | BOYAmt |
| EOY | -$537,399 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $509,454 | BOYAmt |
| EOY | $499,425 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,895 | BOYAmt |
| EOY | -$37,974 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,580,432 | BOYAmt |
| EOY | $2,036,783 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$251,196 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$33,673 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $2,242,316 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $159,625 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $159,625 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $271,010 | AggregateReportedDuesNtcAmt |
| Taxable | -$111,385 | TaxableAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $529,699 | OtherCostOrOtherBasisAmt |
| Depreciation | $337,342 | DepreciationAmt |
| Book Value | $192,357 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $192,357 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED RENT | Desc |
| Amt | $140,278 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $140,278 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE INCOME TAX POSITIONS TAKEN BY THE ORGANIZATION FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT THE ORGANIZATION CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT THE ORGANIZATION HAS PROPERLY REPORTED UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. THE ORGANIZATION BELIEVES THAT THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE AN EFFECT ON TAX-EXEMPT STATUS. NONE OF THE ORGANIZATION'S FEDERAL OR STATE INCOME TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| VIRGINIA JARVIS | ||||||||||||||
| DIRECTOR OF MARKETING & PR | $148,178 | $0 | $0 | $0 | $0 | $0 | $5,627 | $0 | $17,781 | $0 | $171,586 | $0 | $0 | $0 |
| ROBERT KERR | ||||||||||||||
| DIRECTOR OF GOVERNMENT REL | $172,329 | $0 | $0 | $0 | $0 | $0 | $6,715 | $0 | $20,679 | $0 | $199,723 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | NAEA AMENDED THEIR BYLAWS |
| 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 ELECTED AND UNTIL THEIR SUCCESSORS HAVE BEEN INSTALLED. |
| FORM 990, PART VI, SECTION B, LINE 11 | 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. THEN THE MEMBER WITH THE CONFLICT 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 (E.G., 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 EXECUTIVES COMPENSATION FOR SIMILAR ORGANIZATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ALL OF ITS GOVERNING DOCUMENTS, INCLUDING BY-LAWS, POLICIES & PROCEDURES, ANNUAL AUDIT, BOARD MEETING MINUTES AND DOCUMENTS ONLINE AS WELL AS BY REQUEST. THE ORGANIZATION'S 990 IS AVAILABLE ON GUIDESTAR AND BY REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF ENROLLED AGENTS EDUCATION FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1120 CONNECTICUT AVE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521535819 | EIN |
| Primary Activities | AWARDS SCHOLARSHIPS | PrimaryActivitiesTxt |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 9 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |