NATIONAL ASSOCIATION OF ENROLLED AGENTS: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF ENROLLED AGENTS (EIN 23-7183380)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2012-11-08
- IRS object ID
- 201203139349301310
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-11-08T12:55:04-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260794367 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UHY ADVISORS MID-ATLANTIC MD INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6851 OAK HALL LANE STE 300 | AddressLine1 |
| City | COLUMBIA | City |
| State | MD | State |
| ZIP Code | 21045 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237183380 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF ENROLLED AGENTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 2028226232 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1120 CONNECTICUT AVE NW NO 460 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL S NELSON CAE | Name |
| Title | EXECUTIVE VICE PRESIDENT | Title |
| Phone | 2028226232 | Phone |
| Date Signed | 2012-11-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | B JENNINE ANDERSON | Name |
| PTIN | P00042998 | PTIN |
| Phone | 4107205220 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHAEL S NELSON CAE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1120 CONNECTICUT AVE NW | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3316102 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.NAEA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1972 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE ORGANIZED PROFESSIONAL DEVELOPMENT PROGRAMS FOR INDIVIDUALS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 16 | TotalNbrEmployees |
| Total Nbr Volunteers | 283 | TotalNbrVolunteers |
| Total Gross UBI | 128882 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -22506 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 22150 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 37059 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3175888 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3191546 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 9139 | InvestmentIncomePriorYear |
| Investment Income Current Year | 13979 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 81146 | OtherRevenuePriorYear |
| Other Revenue Current Year | 73518 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3288323 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3316102 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1503748 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1510084 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1836148 | OtherExpensePriorYear |
| Other Expenses Current Year | 1820628 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3339896 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3330712 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -51573 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -14610 | RevenuesLessExpensesCY |
| Total Assets BOY | 2382173 | TotalAssetsBOY |
| Total Assets EOY | 2452609 | TotalAssetsEOY |
| Total Liabilities BOY | 1893820 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1997386 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 488353 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 455223 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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 | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 32 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 16 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILL GRUTZKUHN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2028226232 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1120 CONNECTICUT AVE NW | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| FRANK DEGEN | |||||||
| PRES(12/13),PRES-ELECT(11/12) | 5.00 | X | X | 0 | 0 | 0 | |
| SHERRILL TROVATO | |||||||
| IMM. PAST PRES (12/13) PRES (11/12) | 5.00 | X | X | 0 | 0 | 0 | |
| BETSEY BUCKINGHAM | |||||||
| PRES-ELECT(12/13),SEC/TREAS(11/12) | 5.00 | X | X | 0 | 0 | 0 | |
| ROBERT REEDY | |||||||
| SEC/TREAS(12/13), DIR(11/12) | 5.00 | X | X | 0 | 0 | 0 | |
| JAMES ADELMAN | |||||||
| DIRECTOR (12/13) | 2.00 | X | 0 | 0 | 0 | ||
| DEBORAH COPE | |||||||
| DIRECTOR (12/13 & 11/12) | 2.00 | X | 0 | 0 | 0 | ||
| TERRY DURKIN | |||||||
| DIRECTOR (12/13 & 11/12) | 2.00 | X | 0 | 0 | 0 | ||
| AUDREY GRIFFIN | |||||||
| DIRECTOR (12/13 & 11/12) | 2.00 | X | 0 | 0 | 0 | ||
| VICTORIA MCGINN | |||||||
| DIRECTOR (12/13) | 2.00 | X | 0 | 0 | 0 | ||
| LISA MILLER | |||||||
| DIRECTOR (12/13 & 11/12) | 2.00 | X | 0 | 0 | 0 | ||
| RICHARD RHODES | |||||||
| DIRECTOR (12/13 & 11/12) | 2.00 | X | 0 | 0 | 0 | ||
| DAVID SHAW | |||||||
| DIRECTOR (12/13 & 11/12) | 2.00 | X | 0 | 0 | 0 | ||
| CRAIG SMITH | |||||||
| DIRECTOR (12/13) | 2.00 | X | 0 | 0 | 0 | ||
| JOHN WOOD | |||||||
| DIRECTOR (12/13 & 11/12) | 2.00 | X | 0 | 0 | 0 | ||
| LAURIE ZIEGLER | |||||||
| DIRECTOR (12/13) | 2.00 | X | 0 | 0 | 0 | ||
| KATHLEEN COLLINS | |||||||
| DIRECTOR (11/12) | 2.00 | X | 0 | 0 | 0 | ||
| JERRY JOYCE | |||||||
| DIRECTOR (11/12) | 2.00 | X | 0 | 0 | 0 | ||
| DIANA MOLINA | |||||||
| DIRECTOR (11/12) | 2.00 | X | 0 | 0 | 0 | ||
| GINA JONES | |||||||
| IMM. PAST PRES (11/12) | 5.00 | X | X | 0 | 0 | 0 | |
| MICHAEL NELSON | |||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | X | 193000 | 0 | 13770 | ||
| WILLIAM GRUTZKUHN | |||||||
| DIRECTOR OF FINANCE & ADMI | 40.00 | X | 108790 | 0 | 26678 | ||
| ROBERT KERR | |||||||
| SR DIRECTOR OF GOVERNMENT | 40.00 | 152250 | 0 | 25045 | X | ||
| LEANNE MATLICK | |||||||
| DEPUTY DIRECTOR | 40.00 | 123997 | 0 | 24051 | X | ||
| GIGI JARVIS | |||||||
| SR DIRECTOR COMMUNICATIONS | 40.00 | 128562 | 0 | 13070 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 706599 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 102614 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VAN SCOYOC ASSOCIATES | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 CONSTITUTION AVE NW | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | FEDERAL GOVT RELATIONS | DescriptionOfServices |
| Compensation | 109644 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| All Other Contributions | 37059 | AllOtherContributions |
| Total Contributions | 37059 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| MEMBERSHIP DUES | 611430 | 2122368 | 2122368 | |
| EDUCATION | 611430 | 945031 | 945031 | |
| COMMUNICATION | 541800 | 124147 | 124147 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3191546 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13979 | TotalRevenueColumn |
| Exclusion | $13,979 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 51033 | TotalRevenueColumn |
| Related Or Exempt Function Income | 51033 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| BOARD OF DIRECTORS | 900099 | 17750 | 17750 | |
| MAILING LIST RENTAL | 900004 | 4735 | 4735 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 22485 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3316102 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3136182 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 128882 | UnrelatedBusinessRevenue |
| Exclusion | $13,979 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 347913 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 910731 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22837 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 138021 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90582 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3656 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19000 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144400 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87347 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 88373 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38852 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91396 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 223704 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 223623 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 286610 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 301 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75541 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22836 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PRINTING | 201012 |
| BANK & CREDIT CARD CHAR | 153581 |
| SHIPPING | 84326 |
| PROGRAM EXPENSES | 34510 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41560 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3330712 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1617777 | BOY |
| EOY | 1602392 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16722 | BOY |
| EOY | 18497 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 196632 | BOY |
| EOY | 296018 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 927839 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 759219 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 178841 | BOY |
| EOY | 168620 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 346402 | BOY |
| EOY | 341283 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25799 | BOY |
| EOY | 25799 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2382173 | BOY |
| EOY | 2452609 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 236636 | BOY |
| EOY | 185484 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1657184 | BOY |
| EOY | 1811902 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1893820 | BOY |
| EOY | 1997386 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15273 | BOY |
| EOY | -25174 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 473080 | BOY |
| EOY | 480397 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 488353 | BOY |
| EOY | 455223 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2382173 | BOY |
| EOY | 2452609 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -14610 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -18520 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
| Dues Assessments | 2122368 | DuesAssessments |
| Non Ded Lobby Political Current | 225332 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 225332 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 371847 | AggrAmtReportedInDuesNotices |
| Taxable | -$146,515 | TaxableAmount |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 927839 | OtherCostOrOtherBasis |
| Depreciation | 759219 | Depreciation |
| Book Value | 168620 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 168620 | TotalOfBookValueLandBuildings |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| 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. HOWEVER, FISCAL YEARS 2009 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE AUTHORITIES. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHAEL NELSON | |||||||||||||
| 193000 | 0 | 0 | 0 | 0 | 0 | 7620 | 0 | 6150 | 0 | 206770 | 0 | 0 | 0 |
| ROBERT KERR | |||||||||||||
| 152250 | 0 | 0 | 0 | 0 | 0 | 6146 | 0 | 18899 | 0 | 177295 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 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. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -18,520. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF ENROLLED AGENTS EDUCATION FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1120 CONNECTICUT AVE | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521535819 | EIN |
| Primary Activities | AWARDS SCHOLARSHIPS | PrimaryActivities |
| Legal Domicile State | MD | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 9 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |