2014-03-27T08:39:56-05:00 2013-06-30 260794367 UHY ADVISORS MID-ATLANTIC MD INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2012-07-01 237183380 NATIONAL ASSOCIATION OF ENROLLED AGENTS NATI 2028226232 1120 CONNECTICUT AVE NW NO 460 WASHINGTON DC 20036 MICHAEL S NELSON CAE 2028226232 2014-03-27 1 B JENNINE ANDERSON P00042998 4107205220 2012 2015-11-30 17:44:51Z MICHAEL S NELSON CAE 1120 CONNECTICUT AVE NW WASHINGTON DC 20036 5250276 0 X WWW.NAEA.ORG X 1972 CA TO PROVIDE ORGANIZED PROFESSIONAL DEVELOPMENT PROGRAMS FOR INDIVIDUALS. 15 15 17 100 167031 0 37059 33193 3191546 3573513 13979 57048 73518 100050 3316102 3763804 0 0 0 0 1510084 1536343 0 0 0 1820628 2100765 3330712 3637108 -14610 126696 2452609 2646277 1997386 2047751 455223 598526 X 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 0 0 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. 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. 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. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 35 0 1 17 1 1 1 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA X BILL GRUTZKUHN 2028226232 1120 CONNECTICUT AVE NW WASHINGTON DC 20036 BETSEY BUCKINGHAM 5.00 X X 0 0 0 LONNIE GARY 5.00 X X 0 0 0 LISA MILLER 5.00 X X 0 0 0 FRANK DEGEN 5.00 X X 0 0 0 JIM ADELMAN 2.00 X 0 0 0 TIMOTHY DILWORTH 2.00 X 0 0 0 TERRY DURKIN 2.00 X 0 0 0 AUDREY GRIFFIN 2.00 X 0 0 0 NANCY LYMAN 2.00 X 0 0 0 VICTORIA MCGINN 2.00 X 0 0 0 RICHARD REEDMAN 2.00 X 0 0 0 RICHARD RHODES 2.00 X 0 0 0 DAVID SHAW 2.00 X 0 0 0 CRAIG SMITH 2.00 X 0 0 0 LAURIE ZIEGLER 2.00 X 0 0 0 MICHAEL NELSON 40.00 X 195750 0 15225 WILLIAM GRUTZKUHN 40.00 X 108320 0 13041 ROBERT KERR 40.00 X 156650 0 14974 LEANNE MATLICK 40.00 X 126250 0 13758 GIGI JARVIS 40.00 X 129312 0 13880 716282 0 70878 5 0 1 0 VAN SCOYOC ASSOCIATES 101 CONSTITUTION AVE NW WASHINGTON DC 20001 FEDERAL GOVT RELATIONS 121060 1 33193 33193 MEMBERSHIP DUES 611430 2216360 2216360 EDUCATION 611430 1197567 1197567 COMMUNICATION 541800 159586 159586 3573513 16790 16790 58224 58224 1526730 1486472 40258 40258 40258 BOARD OF DIRECTORS 900099 34381 34381 MAILING LIST RENTAL 900004 7445 7445 41826 3763804 3506532 167031 57048 338995 914965 44388 149249 88746 13675 19500 120831 141128 178369 83287 179293 239022 208835 313644 67195 19952 BANK & CREDIT CARD CHAR 187258 PRINTING 133072 SHIPPING 104939 PROGRAM EXPENSES 42023 48742 3637108 1602392 1214960 18497 42674 296018 271796 982399 826415 168620 155984 341283 902777 25799 58086 2452609 2646277 185484 215293 1811902 1832458 1997386 2047751 X -25174 77436 480397 521090 455223 598526 2452609 2646277 126696 16607 0 X 0 1 X 1 0 0 0 0 2216360 229242 229242 288127 0 982399 826415 155984 155984 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: 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. HOWEVER, FISCAL YEARS 2010 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE AUTHORITIES. X X X X 0 0 0 MICHAEL NELSON 195750 0 0 0 0 0 7830 0 7395 0 210975 0 0 0 ROBERT KERR 156650 0 0 0 0 0 6266 0 8708 0 171624 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS ELECT THE DIRECTORS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS OF THE ASSOCIATION WILL BE ELECTED BY MAIL OR 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, IN ORDER TO BE VALID, MUST BE RECEIVED AT THE SPECIFIED RETURN LOCATION 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 GUIDE STAR AND BY REQUEST. NATIONAL ASSOCIATION OF ENROLLED AGENTS EDUCATION FOUNDATION 1120 CONNECTICUT AVE WASHINGTON DC 20036 521535819 AWARDS SCHOLARSHIPS MD 501(C)(3) LINE 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0