Civic Intelligence

The Naepc Education Foundation

990 • Fiscal year 2013 • EIN 20-3467295

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 12, 2014

Organization ProfileWWW.NAEPC.ORG/FOUNDATION.WEB
1120 Chester Ave No 47044114

(423) 929-7000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.80x

Higher debt load relative to assets than 92% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

89th percentile

0.30x

Higher debt load relative to revenue than 89% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

36th percentile

-2.3%

Higher net margin than 36% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

95th percentile

186%

Faster asset growth than 95% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

40th percentile

-4.3%

Faster revenue growth than 40% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$130,277

Up $84,758 (+186%) from 2012

Net Assets

Down

$26,567

Down $8,058 (-23%) from 2012

Liabilities

Up

$103,710

Up $92,816 (+852%) from 2012

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin36th percentile

Revenue

$343,576

No earlier filing loaded for comparison.

Expenses

Up

$351,634

Up $71,974 (+26%) from 2012

Net Income

-$8,058

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$100K$0-$100KAssets 2010: $43,996Liabilities 2010: $128,783Net Assets 2010: -$84,7872010Assets 2011: $43,276Liabilities 2011: $8,744Net Assets 2011: $34,5322011Assets 2012: $45,519Liabilities 2012: $10,894Net Assets 2012: $34,6252012Assets 2013: $130,277Liabilities 2013: $103,710Net Assets 2013: $26,5672013Assets 2014: $87,669Liabilities 2014: $35,653Net Assets 2014: $52,0162014Assets 2015: $89,313Liabilities 2015: $16,998Net Assets 2015: $72,3152015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2013

Assets$130,277
Liabilities$103,710
Net Assets$26,567
Open 2013 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $314,7042010Revenue 2011: $374,844Expenses 2011: $255,525Net Income 2011: $119,3192011Expenses 2012: $279,6602012Revenue 2013: $343,576Expenses 2013: $351,634Net Income 2013: -$8,0582013Revenue 2014: $312,633Expenses 2014: $287,184Net Income 2014: $25,4492014Revenue 2015: $336,258Expenses 2015: $315,959Net Income 2015: $20,2992015Revenue 2016: $352,268Expenses 2016: $325,119Net Income 2016: $27,1492016

Highlighted filing

2013

Revenue$343,576
Expenses$351,634
Net Income-$8,058
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 12, 2014
Return Version
2013v3.0
Gross Receipts
$343,576
Mission and Program Overview

Mission

Educate the public regarding the benefits of the multi-disciplinary team concept of estate planning as espoused by the national association of estate planners & councils; provide information to the public on estate planning and financial literacy to improve their understanding of the process; encourage and support the development of nationwide educational conferences, seminars, forums, and meetings with regard to estate and financial planning for estate planning councils, professionals, related disciplines, and the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$40,949$106,470▲ $65,521
Rtn Earn Endowment Incm Other Fnds$34,625$26,567▼ $8,058
Prepaid Expenses and Deferred Charges$1,537$22,957▲ $21,420
Accounts Receivable$3,033$850▼ $2,183
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$45,519$130,277▲ $84,758
Liabilities
Accounts Payable and Accrued Expenses$732$90,385▲ $89,653
Deferred Revenue-$13,325-
Other Liabilities$10,162$0▼ $10,162
Total Liabilities$10,894$103,710▲ $92,816
Net Assets / Fund Balance
Total Net Assets Fund Balance$34,625$26,567▼ $8,058
Total Liabilities and Net Assets / Fund Balance$45,519$130,277▲ $84,758
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Joanna AverettPresident
Kathleen J BelmontePresident Pro-tem
John GarniewskiDirector
Lawrence WienerDirector
Thomas M ForrestDirector
William D KirchickDirector
Joseph V FalangaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,900
Program Service Revenue
$323,676
Investment Income
$0
Other Revenue
$0
All Other Contributions
$19,900
Change in Net Assets
$-8,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$351,634
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$303,020$1,375-$304,395
Fees for Services Management$35,501$7,922-$43,423
Office Expenses-$2,614-$2,614
Travel-$882-$882
Information Technology-$320-$320
Total Functional Expenses$338,521$13,113$0$351,634
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization's administrative and accounting functions are performed by mjm services, a management company contracted by the organization on an hourly basis.”

Form 990, Part VI, Section B, Line 11

“A draft copy of the form 990 is presented to the board of directors via email for their review and comments prior to the filing of the return with the irs. After the board of directors review, the return is submitted to the organization for filing.”

Form 990, Part VI, Section B, Line 12C

“The organization's conflict of interest policy is presented to each director, principal officer, and member of committees with governing board delegated powers annually, at which time the person signs a statement indicating that they received a copy of the conflict of interest policy, has read the policy and has agreed to comply with the policy. Any known conflicts are acknowledged at that time. Conflicts that arise throughout the year are disclosed to the governing board or committee for action.”

Form 990, Part VI, Section C, Line 18

“The organization's form 1023 and irs determination letter are available for download from the foundation's website page. Forms 990 are available from the organization upon request.”

Form 990, Part VI, Section C, Line 19

“The governing documents, the audit committee charter and the organization's whistleblower policy are all available for public download at the foundation's website page. The conflict of interest policy and financial statements can be requested from the organization.”

Filing and Contact Details

Filer

EIN
20-3467295
Phone
4239297000

Signing Officer

Name
Joanna Averett
Title
President
Phone
4239297000
Signed
2014-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanna Averett
Formed
2005
Legal Domicile
De
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Preparer
Jordon N Rosen CPA
Phone
3022250600
Raw XML Appendix372 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ADMINISTRATIVE AND ACCOUNTING FUNCTIONS ARE PERFORMED BY MJM SERVICES, A MANAGEMENT COMPANY CONTRACTED BY THE ORGANIZATION ON AN HOURLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT COPY OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS VIA EMAIL FOR THEIR REVIEW AND COMMENTS PRIOR TO THE FILING OF THE RETURN WITH THE IRS. AFTER THE BOARD OF DIRECTORS REVIEW, THE RETURN IS SUBMITTED TO THE ORGANIZATION FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PRESENTED TO EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS ANNUALLY, AT WHICH TIME THE PERSON SIGNS A STATEMENT INDICATING THAT THEY RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ THE POLICY AND HAS AGREED TO COMPLY WITH THE POLICY. ANY KNOWN CONFLICTS ARE ACKNOWLEDGED AT THAT TIME. CONFLICTS THAT ARISE THROUGHOUT THE YEAR ARE DISCLOSED TO THE GOVERNING BOARD OR COMMITTEE FOR ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S FORM 1023 AND IRS DETERMINATION LETTER ARE AVAILABLE FOR DOWNLOAD FROM THE FOUNDATION'S WEBSITE PAGE. FORMS 990 ARE AVAILABLE FROM THE ORGANIZATION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, THE AUDIT COMMITTEE CHARTER AND THE ORGANIZATION'S WHISTLEBLOWER POLICY ARE ALL AVAILABLE FOR PUBLIC DOWNLOAD AT THE FOUNDATION'S WEBSITE PAGE. THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS CAN BE REQUESTED FROM THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0596161524
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SEE PART VII - SUPPLEMENTAL INFORMATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine101120 CHESTER AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0CLEVELAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode044114
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0PROMOTE THE MULTI-DISCIPLINARY APPROACH TO ESTATE PLANNING BY SUPPORTING LOCAL ESTATE PLANNING COUNCILS AND THEIR MEMBERS AND BY ENCOURAGING THE FORMATION OF NEW COUNCILS.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II , IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS
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IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt026567
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IRS990/TotalProgramServiceRevenueAmt0323676
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0343576
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt045519
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0130277
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/TotalAmt0882
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101120 CHESTER AVE NO 470
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IRS990/USAddress/State0OH
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTP://WWW.NAEPC.ORG/FOUNDATION.WEB
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOANNA AVERETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04239297000
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE NAEPC EDUCATION FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0NAEP
ReturnHeader/Filer/EIN0203467295
ReturnHeader/Filer/PhoneNum04239297000
ReturnHeader/Filer/USAddress/AddressLine101120 CHESTER AVE NO 470
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ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode044114
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510232399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BELFINT LYONS & SHUMAN PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101011 CENTRE RD STE 310
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WILMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode019805
ReturnHeader/PreparerPersonGrp/PhoneNum03022250600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JORDON N ROSEN CPA
ReturnHeader/ReturnTs02014-06-16T13:42:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$130,277
Liabilities
$103,710
Net assets
$26,567
Revenue
$343,576
Expenses
$351,634
Net income
-$8,058
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$3.52$3.25$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.17$0.72$3.36$3.16$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.36$0.52$3.13$2.87$0.25
2013Detailed filing. Detailed filing data is available for this year.$1.30$1.04$0.27$3.44$3.52$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.11$0.35$2.80
2011Summary only. Only limited summary data is available for this year.$0.43$0.09$0.35$3.75$2.56$1.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$1.29$0.85$3.15