Civic Intelligence

The Naepc Education Foundation

990 • Fiscal year 2014 • EIN 20-3467295

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 15, 2015

Organization ProfileWWW.NAEPC.ORG/FOUNDATION.WEB
1120 Chester Ave No 470Cleveland, OH 44114

(423) 929-7000

Siviq Scores

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

Liabilities / Assets

87th percentile

0.41x

Higher debt load relative to assets than 87% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

0.11x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

61st percentile

8.1%

Higher net margin than 61% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

14th percentile

-33%

Faster asset growth than 14% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-9.0%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$87,669

Down $42,608 (-33%) from 2013

Net Assets

Up

$52,016

Up $25,449 (+96%) from 2013

Liabilities

Down

$35,653

Down $68,057 (-66%) from 2013

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin61st percentile

Revenue

Down

$312,633

Down $30,943 (-9.0%) from 2013

Expenses

Down

$287,184

Down $64,450 (-18%) from 2013

Net Income

Up

$25,449

Up $33,507 (+416%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth14th 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

2014

Assets$87,669
Liabilities$35,653
Net Assets$52,016
Open 2014 Filing

Operations Trend

Revenue Growth33rd 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

2014

Revenue$312,633
Expenses$287,184
Net Income$25,449
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 15, 2015
Return Version
2014v5.0
Gross Receipts
$312,633
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
Rtn Earn Endowment Incm Other Fnds$26,567$52,016▲ $25,449
Prepaid Expenses and Deferred Charges$22,957$40,985▲ $18,028
Savings and Temporary Cash Investments$106,470$40,884▼ $65,586
Accounts Receivable$850$5,800▲ $4,950
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$130,277$87,669▼ $42,608
Liabilities
Accounts Payable and Accrued Expenses$90,385$26,642▼ $63,743
Deferred Revenue$13,325$9,011▼ $4,314
Total Liabilities$103,710$35,653▼ $68,057
Net Assets / Fund Balance
Total Net Assets Fund Balance$26,567$52,016▲ $25,449
Total Liabilities and Net Assets / Fund Balance$130,277$87,669▼ $42,608
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Gregory E SellersPresident
Joseph V FalangaPresident Pro Tempore
Cindy D CausbyDirector
Kathleen J BelmonteDirector
Lawrence M LehmannDirector
Thomas M ForrestDirector
William D KirchickDirector
John P GarniewskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,555
Program Service Revenue
$294,078
Investment Income
$0
Other Revenue
$0
All Other Contributions
$18,555
Change in Net Assets
$25,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$287,184
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$229,373$338-$229,711
Fees for Services Management$42,160$7,386-$49,546
Information Technology-$6,326-$6,326
Office Expenses-$1,076-$1,076
Other Expenses-$275-$275
Insurance-$250-$250
Total Functional Expenses$271,533$15,651$0$287,184
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
Yes
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 A, Line 4

“The organization changed the structure of the board of directors.”

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

Filer Name
The Naepc Education Foundation
EIN
20-3467295
Phone
4239297000
Address
1120 CHESTER AVE NO 470, CLEVELAND, OH 44114

Signing Officer

Name
Gregory E Sellers
Title
President
Phone
4239297000
Signed
2015-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory E Sellers
Formed
2005
Legal Domicile
De
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Belfint Lyons & Shuman Pa
Address
1011 CENTRE RD STE 310, WILMINGTON, DE 19805
Preparer
Jordon N Rosen CPA
Phone
3022250600
Raw XML Appendix383 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt090385
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt026642
IRS990/AccountsReceivableGrp/BOYAmt0850
IRS990/AccountsReceivableGrp/EOYAmt05800
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0EDUCATE 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.
IRS990/AllOtherContributionsAmt018555
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MJM SERVICES
IRS990/BooksInCareOfDetail/PhoneNum02166963225
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01120 CHESTER AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044114
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd01
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0338
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0229373
IRS990/ConferencesMeetingsGrp/TotalAmt0229711
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt018555
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0287184
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0294078
IRS990/CYRevenuesLessExpensesAmt025449
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0287184
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0312633
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt013325
IRS990/DeferredRevenueGrp/EOYAmt09011
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0EDUCATE 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.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0271533
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt07386
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt042160
IRS990/FeesForServicesManagementGrp/TotalAmt049546
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0JOSEPH V FALANGA
IRS990/Form990PartVIISectionAGrp/PersonNm1KATHLEEN J BELMONTE
IRS990/Form990PartVIISectionAGrp/PersonNm2THOMAS M FORREST
IRS990/Form990PartVIISectionAGrp/PersonNm3WILLIAM D KIRCHICK
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN P GARNIEWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm5GREGORY E SELLERS
IRS990/Form990PartVIISectionAGrp/PersonNm6CINDY D CAUSBY
IRS990/Form990PartVIISectionAGrp/PersonNm7LAWRENCE M LEHMANN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT PRO TEMPORE
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0312633
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt06326
IRS990/InformationTechnologyGrp/TotalAmt06326
IRS990/InsuranceGrp/ManagementAndGeneralAmt0250
IRS990/InsuranceGrp/TotalAmt0250
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DE
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0EDUCATE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt026567
IRS990/NetAssetsOrFundBalancesEOYAmt052016
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01076
IRS990/OfficeExpensesGrp/TotalAmt01076
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FILING FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0275
IRS990/OtherExpensesGrp/TotalAmt0275
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022957
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt040985
IRS990/PrincipalOfficerNm0GREGORY E SELLERS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL CONFERENCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0294078
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0294078
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt019900
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0351634
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0323676
IRS990/PYRevenuesLessExpensesAmt0-8058
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0351634
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0343576
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt025449
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0294078
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt026567
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt052016
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0106470
IRS990/SavingsAndTempCashInvstGrp/EOYAmt040884
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt018555
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt019900
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0110419
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06543
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0171117
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0294078
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0323676
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0264053
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0264425
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0235100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01381332
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01552449
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0312633
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0343576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0279753
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0374844
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0241643
IRS990ScheduleA/Total509Grp/TotalAmt01552449
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0312633
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0343576
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0279753
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0374844
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0241643
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01552449
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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/ExplanationTxt1THE ORGANIZATION CHANGED THE STRUCTURE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A 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/ExplanationTxt3THE 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/ExplanationTxt4THE 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/ExplanationTxt5THE 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 A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NATIONAL ASSOCIATION OF ESTATE PLANNERS AND COUNCILS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0596161524
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SEE PART VII - SUPPLEMENTAL INFORMATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01120 CHESTER AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CLEVELAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd044114
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
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0130277
IRS990/TotalAssetsEOYAmt087669
IRS990/TotalAssetsGrp/BOYAmt0130277
IRS990/TotalAssetsGrp/EOYAmt087669
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt018555
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015651
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0271533
IRS990/TotalFunctionalExpensesGrp/TotalAmt0287184
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0103710
IRS990/TotalLiabilitiesEOYAmt035653
IRS990/TotalLiabilitiesGrp/BOYAmt0103710
IRS990/TotalLiabilitiesGrp/EOYAmt035653
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt026567
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052016
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0271533
IRS990/TotalProgramServiceRevenueAmt0294078
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0294078
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0312633
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0130277
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt087669
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01120 CHESTER AVE NO 470
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044114
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP://WWW.NAEPC.ORG/FOUNDATION.WEB
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GREGORY E SELLERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04239297000
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE NAEPC EDUCATION FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0NAEP
ReturnHeader/Filer/EIN0203467295
ReturnHeader/Filer/PhoneNum04239297000
ReturnHeader/Filer/USAddress/AddressLine1Txt01120 CHESTER AVE NO 470
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044114
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510232399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BELFINT LYONS & SHUMAN PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01011 CENTRE RD STE 310
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019805
ReturnHeader/PreparerPersonGrp/PhoneNum03022250600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JORDON N ROSEN CPA
ReturnHeader/ReturnTs02015-07-08T12:46:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$87,669
Liabilities
$35,653
Net assets
$52,016
Revenue
$312,633
Expenses
$287,184
Net income
$25,449
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