Civic Intelligence

The Naepc Education Foundation

990 • Fiscal year 2015 • EIN 20-3467295

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 18, 2016

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

82nd percentile

0.19x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

56th percentile

6.0%

Higher net margin than 56% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

51st percentile

1.9%

Faster asset growth than 51% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

60th percentile

7.6%

Faster revenue growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$89,313

Up $1,644 (+1.9%) from 2014

Net Assets

Up

$72,315

Up $20,299 (+39%) from 2014

Liabilities

Down

$16,998

Down $18,655 (-52%) from 2014

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin56th percentile

Revenue

Up

$336,258

Up $23,625 (+7.6%) from 2014

Expenses

Up

$315,959

Up $28,775 (+10%) from 2014

Net Income

Down

$20,299

Down $5,150 (-20%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth51st 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

2015

Assets$89,313
Liabilities$16,998
Net Assets$72,315
Open 2015 Filing

Operations Trend

Revenue Growth60th 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

2015

Revenue$336,258
Expenses$315,959
Net Income$20,299
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 18, 2016
Return Version
2015v2.1
Gross Receipts
$336,258
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$52,016$72,315▲ $20,299
Savings and Temporary Cash Investments$40,884$59,069▲ $18,185
Prepaid Expenses and Deferred Charges$40,985$28,944▼ $12,041
Accounts Receivable$5,800$1,300▼ $4,500
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$87,669$89,313▲ $1,644
Liabilities
Deferred Revenue$9,011$10,285▲ $1,274
Accounts Payable and Accrued Expenses$26,642$6,713▼ $19,929
Total Liabilities$35,653$16,998▼ $18,655
Net Assets / Fund Balance
Total Net Assets Fund Balance$52,016$72,315▲ $20,299
Total Liabilities and Net Assets / Fund Balance$87,669$89,313▲ $1,644
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Jordon N RosenPresident
Joseph V FalangaPresident Pro Tempore
Cindy D CausbyDirector
Kathleen J BelmonteDirector
Thomas M ForrestDirector
William D KirchickDirector
John P GarniewskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,260
Program Service Revenue
$320,998
Investment Income
$0
Other Revenue
$0
All Other Contributions
$15,260
Change in Net Assets
$20,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$315,959
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$266,206$629-$266,835
Fees for Services Management$43,249$4,662-$47,911
Information Technology-$890-$890
Office Expenses-$248-$248
Other Expenses-$75-$75
Total Functional Expenses$309,455$6,504$0$315,959
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

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
2016-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jordon Rosen
Formed
2005
Legal Domicile
De
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Belfint Lyons & Shuman Pa
Address
1011 CENTRE RD STE 310, WILMINGTON, DE 19805
Preparer
David W Jennings CPA
Phone
3022250600
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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
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/LoansOrGuaranteesFromOthOrgInd00
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/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt087669
IRS990/TotalAssetsEOYAmt089313
IRS990/TotalAssetsGrp/BOYAmt087669
IRS990/TotalAssetsGrp/EOYAmt089313
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015260
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06504
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0309455
IRS990/TotalFunctionalExpensesGrp/TotalAmt0315959
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035653
IRS990/TotalLiabilitiesEOYAmt016998
IRS990/TotalLiabilitiesGrp/BOYAmt035653
IRS990/TotalLiabilitiesGrp/EOYAmt016998
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt052016
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt072315
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0309455
IRS990/TotalProgramServiceRevenueAmt0320998
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0320998
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0336258
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt087669
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt089313
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/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTP://WWW.NAEPC.ORG/FOUNDATION.WEB
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GREGORY E SELLERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04239297000
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-18
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/PreparerPersonNm0DAVID W JENNINGS CPA
ReturnHeader/ReturnTs02016-08-02T14:54:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$89,313
Liabilities
$16,998
Net assets
$72,315
Revenue
$336,258
Expenses
$315,959
Net income
$20,299
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