Civic Intelligence

The Appraisal Foundation

990 • Fiscal year 2016 • EIN 23-2493621

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 19, 2017

Organization ProfileWWW.APPRAISALFOUNDATION.ORG
1155 15th Street NW No 1111Washington, DC 20005

(202) 347-7722

Siviq Scores

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

Liabilities / Assets

48th percentile

0.16x

Higher debt load relative to assets than 48% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.19x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

73rd percentile

12%

Higher net margin than 73% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

91st percentile

$343,754

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

85th percentile

21%

Faster asset growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

78th percentile

19%

Faster revenue growth than 78% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$5,140,686

Up $907,018 (+21%) from 2015

Net Assets

Up

$4,305,273

Up $755,456 (+21%) from 2015

Liabilities

Up

$835,413

Up $151,562 (+22%) from 2015

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin73rd percentile

Revenue

Up

$4,489,901

Up $716,351 (+19%) from 2015

Expenses

Down

$3,945,099

Down $404,081 (-9.3%) from 2015

Net Income

Up

$544,802

Up $1,120,432 (+195%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$15M$10M$5.0M$0Assets 2010: $4,358,932Liabilities 2010: $465,199Net Assets 2010: $3,893,7332010Assets 2011: $4,778,794Liabilities 2011: $598,320Net Assets 2011: $4,180,4742011Assets 2012: $5,336,415Liabilities 2012: $477,016Net Assets 2012: $4,859,3992012Assets 2013: $5,746,918Liabilities 2013: $585,994Net Assets 2013: $5,160,9242013Assets 2014: $5,262,591Liabilities 2014: $604,751Net Assets 2014: $4,657,8402014Assets 2015: $4,233,668Liabilities 2015: $683,851Net Assets 2015: $3,549,8172015Assets 2016: $5,140,686Liabilities 2016: $835,413Net Assets 2016: $4,305,2732016Assets 2017: $5,632,261Liabilities 2017: $679,567Net Assets 2017: $4,952,6942017Assets 2018: $6,860,651Liabilities 2018: $629,320Net Assets 2018: $6,231,3312018Assets 2019: $8,978,414Liabilities 2019: $842,977Net Assets 2019: $8,135,4372019Assets 2020: $11,185,160Liabilities 2020: $775,664Net Assets 2020: $10,409,4962020Assets 2021: $12,806,075Liabilities 2021: $941,343Net Assets 2021: $11,864,7322021Assets 2022: $11,800,010Liabilities 2022: $1,983,707Net Assets 2022: $9,816,3032022Assets 2023: $10,715,170Liabilities 2023: $1,947,329Net Assets 2023: $8,767,8412023Assets 2024: $12,124,632Liabilities 2024: $2,030,575Net Assets 2024: $10,094,0572024

Highlighted filing

2016

Assets$5,140,686
Liabilities$835,413
Net Assets$4,305,273
Open 2016 Filing

Operations Trend

Revenue Growth78th percentile

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

$10M$5.0M$0-$5.0MRevenue 2010: $4,318,618Expenses 2010: $3,932,234Net Income 2010: $386,3842010Revenue 2011: $4,321,848Expenses 2011: $4,018,725Net Income 2011: $303,1232011Expenses 2012: $3,907,0612012Revenue 2013: $4,183,689Expenses 2013: $4,269,512Net Income 2013: -$85,8232013Revenue 2014: $4,017,939Expenses 2014: $4,615,845Net Income 2014: -$597,9062014Revenue 2015: $3,773,550Expenses 2015: $4,349,180Net Income 2015: -$575,6302015Revenue 2016: $4,489,901Expenses 2016: $3,945,099Net Income 2016: $544,8022016Revenue 2017: $4,336,720Expenses 2017: $3,950,826Net Income 2017: $385,8942017Revenue 2018: $5,947,762Expenses 2018: $3,720,426Net Income 2018: $2,227,3362018Revenue 2019: $5,106,303Expenses 2019: $4,367,216Net Income 2019: $739,0872019Revenue 2020: $5,278,973Expenses 2020: $3,574,129Net Income 2020: $1,704,8442020Revenue 2021: $4,033,745Expenses 2021: $3,573,081Net Income 2021: $460,6642021Revenue 2022: $4,780,600Expenses 2022: $5,101,592Net Income 2022: -$320,9922022Revenue 2023: $3,529,735Expenses 2023: $5,482,555Net Income 2023: -$1,952,8202023Revenue 2024: $6,834,947Expenses 2024: $6,289,844Net Income 2024: $545,1032024

Highlighted filing

2016

Revenue$4,489,901
Expenses$3,945,099
Net Income$544,802
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 19, 2017
Return Version
2016v3.0
Gross Receipts
$4,489,901
Mission and Program Overview

Mission

The appraisal foundation is dedicated to promoting professionalism and enduring public trust in the valuation profession.

Promote professionalism and ensure public trust in the valuation profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,129,172$3,478,743▲ $349,571
Savings and Temporary Cash Investments$253,441$1,031,421▲ $777,980
Pledges and Grants Receivable$188,738$259,660▲ $70,922
Land, Buildings, and Equipment, Net$182,250$188,322▲ $6,072
Prepaid Expenses and Deferred Charges$117,480$83,377▼ $34,103
Inventories for Sale or Use$155,376$48,338▼ $107,038
Accounts Receivable$158,766$22,886▼ $135,880
Total Assets$4,233,668$5,140,686▲ $907,018
Other Assets Total$48,445$27,939▼ $20,506
Liabilities
Other Liabilities$290,698$466,801▲ $176,103
Accounts Payable and Accrued Expenses$386,453$366,862▼ $19,591
Deferred Revenue$6,700$1,750▼ $4,950
Total Liabilities$683,851$835,413▲ $151,562
Net Assets / Fund Balance
Unrestricted Net Assets$3,549,817$4,305,273▲ $755,456
Total Net Assets Fund Balance$3,549,817$4,305,273▲ $755,456
Total Liabilities and Net Assets / Fund Balance$4,233,668$5,140,686▲ $907,018

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$164,925$139,531$304,456
Leasehold Improvements$23,397$1,449$24,846
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David S BuntonPresidentFT$260,000$83,754$343,754
Norma C JohnsonVP Finance & AdminFT$160,654$39,176$199,830
John BrenanDirector of Technical IssuFT$157,508$31,314$188,822
Kelly DavidsVP OperationsFT$125,772$11,830$137,602
Mavis KlesoDirector of PublicationsFT$101,890$17,520$119,410

Board Members and Trustees

NameTitle
David LayneChair
Anthony AaronImmediate Past Chair
Thomas BoyerVice Chair
Debra AsburyTrustee
Drew DorweilerTrustee
Emerson Sutton JrTrustee
Gilbert SantanaTrustee
Herb JourdanTrustee
Jeremy GrayTrustee
Karen WienerTrustee
Lisa HobartTrustee
Mark LevineTrustee
Michael EvansTrustee
Phyllis LillyTrustee
Richard EdmundsTrustee
Ronny JohnsonTrustee
Stephen SpangleTrustee
Susan Martins-phippsTrustee
Thomas MunizzoTrustee
Adam JohnstonSecretary
Leila DunbarTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$721,899
Program Service Revenue
$3,643,286
Investment Income
$124,716
Other Revenue
$0
All Other Contributions
$96,774
Change in Net Assets
$544,802

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,461,448
Revenue Not Reported on Financial Statements
$28,453
Revenue Not Reported on Form 990
$223,932
Total Revenue per Audited Statements
$4,685,380
Total Revenue per Form 990
$4,489,901
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,093,795
Salaries, Compensation, and Employee Benefits$1,851,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$594,169$374,822-$968,991
Travel$576,487$14,559-$591,046
Office Expenses$341,471$101,340-$442,811
Fees for Services Other$393,731$6,543-$400,274
Other Employee Benefits-$347,581-$347,581
Current Officers, Directors, Trustees, and Key Employees$161,439$182,315-$343,754
Occupancy-$243,849-$243,849
Payroll Taxes-$97,166-$97,166
Pension Plan Contributions-$93,812-$93,812
Depreciation Depletion-$83,042-$83,042
Insurance-$39,545-$39,545
Other Expenses$20,229$14,744-$34,973
Fees for Services Legal$32,761$468-$33,229
Fees for Services Accounting-$31,041-$31,041
Fees for Service Investment Mgmnt Fees-$28,453-$28,453
All Other Expenses$109,950$-92,793-$17,157
Total Functional Expenses$2,328,412$1,616,687$0$3,945,099

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,945,099
Total Expenses per Audited Statements$3,929,924
Expenses per Audited Statements$3,916,646
Expenses Not Reported on Financial Statements$28,453
Expenses Not Reported on Form 990$13,278
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$346,461
Deferred Rent$120,340
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“Members of the governing body sponsors each elect one member. The remaining members are elected at-large.”

Form 990, Part VI, Section B, Line 11B

“Review of form 990 the form 990 is distributed to the board members for review before filing with the internal revenue service.”

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

“Conflicts of interest policy the appraisal foundation requires that each director, principal officer and member of a committee with governing board delegates powers sign annually a statement affirming his understanding of and agreement with the conflict of interest policy. Periodic reviews are conducted with the aid (if necessary) of outside advisors.”

Form 990, Part VI, Section B, Line 15A

“Executive compensation the executive compensation committee is composed of the current chair, vice chair and immediate past chair of the board of trustees; the current treasurer; and a member of the board of trustees independent from the executive committee. It meets annually to discuss the president's compensation and employment benefit package. Compensation decisions are made with the use of compensation reviews from outside consultants and current compensation surveys conducted by asae and other associations in the washington, dc area.”

Form 990, Part VI, Section C, Line 19

“Availability of organization documents organizational documents and financial statements are availabel upon reasonable request.”

Filing and Contact Details

Filer

Filer Name
The Appraisal Foundation
EIN
23-2493621
Phone
2023477722
Address
1155 15TH STREET NW NO 1111, WASHINGTON, DC 20005

Signing Officer

Name
David Bunton
Title
President
Phone
2023477722
Signed
2017-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David S Bunton
Formed
1987
Legal Domicile
Il
Voting Board Members
22
Independent Board Members
22
Employees
13
Volunteers
0

Preparer

Firm
Aronson LLC
Address
805 KING FARM BLVD 3RD FLOOR, ROCKVILLE, MD 20850
Preparer
Robert Eby CPA
Phone
3012316200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consulting: program service expenses 393,731. Management and general expenses 6,543. Fundraising expenses 0. Total expenses 400,274.”

FORM 990, PART XI, LINE 9:

“Bad debt adjustment -13,278.”

Financial Statement Notes

PART X, LINE 2:

“Financial statement footnote regarding fin 48 (asc 740) the foundation evaluates uncertainty in income tax positions based on a more-likely-than-not recognition standard. If that threshold is met, the tax position is then measured at the largest amount that is greater than 50% likely of being realized upon ultimate settlement. As of december 31, 2016 and 2015, there are no accruals for uncertain tax positions. If applicable, the foundation records interest and penalties as a component of income tax expense. Tax years from 2013 through the current year remain open for examination by tax authorities.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Bad debts adjustment 13,278.”

Raw XML AppendixShowing 400 of 747 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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IRS990/Desc0APPRAISER QUALIFICATIONS BOARD (AQB)THE AQB IS RESPONSIBLE FOR DEVELOPING AND UPDATING THE REAL PROPERTY APPRAISER QUALIFICATION CRITERIA (CRITERIA), THE MINIMUM QUALIFICATIONS TO OBTAIN A REAL PROPERTY APPRAISER CREDENTIAL IN THE UNITED STATES.BASED ON CONCERNS VOICED IN THE MARKETPLACE, THE AQB BEGAN EXPLORING ALTERNATIVES METHODS OF OBTAINING A REAL PROPERTY APPRAISER CREDENTIAL BY PUBLISHING A CONCEPT PAPER IN JULY 2015. THIS OUTREACH WAS FOLLOWED BY A PUBLIC HEARING IN WASHINGTON, DC THE FOLLOWING OCTOBER, WHERE PANELS REPRESENTING A VARIETY OF CONSTITUENTS PROVIDED COMMENTS. THIS EXAMINATION CONTINUED IN 2016, WITH THE ISSUANCE OF A DISCUSSION DRAFT DOCUMENT IN FEBRUARY, SOLICITING FEEDBACK ON THE CONCEPTS PRESENTED. THE BOARD ALSO ACCEPTED COMMENTS AT ITS PUBLIC MEETING IN PHOENIX, AZ IN APRIL. INCORPORATING ALL OF THE FEEDBACK RECEIVED, THE BOARD PUBLISHED A FIRST EXPOSURE DRAFT OF PROPOSED REVISIONS TO THE CRITERIA IN MAY. THE BOARD RECEIVED OVER 350 WRITTEN COMMENTS, IN ADDITION TO VERBAL COMMENTS RECEIVED AT ITS PUBLIC MEETING IN LAS VEGAS IN LATE JUNE. THE BOARD HELD A FIRST-OF-ITS-KIND ONLINE PUBLIC BRIEFING IN LATE AUGUST, WITH APPROXIMATELY 200 PARTICIPANTS. A SECOND EXPOSURE DRAFT OF PROPOSED REVISIONS TO THE CRITERIA WAS SUBSEQUENTLY ISSUED IN MID-SEPTEMBER. THE BOARD ANTICIPATES PUBLISHING A THIRD EXPOSURE DRAFT OF PROPOSED CHANGES TO THE CRITERIA IN THE FIRST QUARTER OF 2017.AS IT DOES EACH YEAR, THE AQB WORKED WITH APPRAISAL SUBJECT MATTER EXPERTS (SMES) TO DEVELOP ADDITIONAL EXAM QUESTIONS AND TEST FORMS FOR THE NATIONAL UNIFORM LICENSING AND CERTIFICATION EXAMINATIONS. THE AQB CERTIFIED USPAP INSTRUCTOR RECERTIFICATION PROGRAM FOR THE 2016-17 EDITION OF THE UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE (USPAP) BEGAN IN SEPTEMBER 2015, AND ALL USPAP INSTRUCTORS WERE REQUIRED TO SUCCESSFULLY RECERTIFY BY MARCH 31, 2016, AND IN ALL CASES, PRIOR TO TEACHING A 2016-17 USPAP COURSE. IN 2016, THE COURSE APPROVAL PROGRAM (CAP) CONTINUED TO BE AN EFFECTIVE VEHICLE FOR EDUCATION PROVIDERS AND STATE APPRAISER REGULATORY AGENCIES TO REVIEW AND APPROVE EDUCATIONAL OFFERINGS. AS OF DECEMBER 31, 2016, THERE WERE APPROXIMATELY 290 CAP-APPROVED COURSES. AS OF DECEMBER 31, 2016, THE AQB EVALUATED AND APPROVED A TOTAL OF NINE UNDERGRADUATE COLLEGE AND UNIVERSITY PROGRAMS, WHILE FIVE GRADUATE PROGRAMS WERE REVIEWED AND APPROVED.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2180474
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2227196
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2311830
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2417520
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2523624
IRS990/Form990PartVIISectionAGrp/PersonNm0ANTHONY AARON
IRS990/Form990PartVIISectionAGrp/PersonNm1ADAM JOHNSTON
IRS990/Form990PartVIISectionAGrp/PersonNm2THOMAS BOYER
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm4HERB JOURDAN
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID LAYNE
IRS990/Form990PartVIISectionAGrp/PersonNm6DREW DORWEILER
IRS990/Form990PartVIISectionAGrp/PersonNm7STEPHEN SPANGLE
IRS990/Form990PartVIISectionAGrp/PersonNm8THOMAS MUNIZZO
IRS990/Form990PartVIISectionAGrp/PersonNm9RONNY JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm10RICHARD EDMUNDS
IRS990/Form990PartVIISectionAGrp/PersonNm11LEILA DUNBAR
IRS990/Form990PartVIISectionAGrp/PersonNm12MARK LEVINE
IRS990/Form990PartVIISectionAGrp/PersonNm13SUSAN MARTINS-PHIPPS
IRS990/Form990PartVIISectionAGrp/PersonNm14DEBRA ASBURY
IRS990/Form990PartVIISectionAGrp/PersonNm15JEREMY GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm16LISA HOBART
IRS990/Form990PartVIISectionAGrp/PersonNm17EMERSON SUTTON JR
IRS990/Form990PartVIISectionAGrp/PersonNm18KAREN WIENER
IRS990/Form990PartVIISectionAGrp/PersonNm19PHYLLIS LILLY
IRS990/Form990PartVIISectionAGrp/PersonNm20GILBERT SANTANA
IRS990/Form990PartVIISectionAGrp/PersonNm21DAVID S BUNTON
IRS990/Form990PartVIISectionAGrp/PersonNm22NORMA C JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm23KELLY DAVIDS
IRS990/Form990PartVIISectionAGrp/PersonNm24MAVIS KLESO
IRS990/Form990PartVIISectionAGrp/PersonNm25JOHN BRENAN
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/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21263280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22172634
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23125772
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt24101890
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25165198
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/TitleTxt0IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22VP FINANCE & ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt23VP OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR OF PUBLICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR OF TECHNICAL ISSU
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt022
IRS990/GovernmentGrantsAmt0625125
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04489901
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt022
IRS990/IndivRcvdGreaterThan100KCnt05
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt039545
IRS990/InsuranceGrp/TotalAmt039545
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0155376
IRS990/InventoriesForSaleOrUseGrp/EOYAmt048338
IRS990/InvestmentIncomeGrp/ExclusionAmt0124716
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0124716
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03129172
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03478743
IRS990/IRPDocumentCnt036
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0140980
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0182250
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0188322
IRS990/LandBldgEquipCostOrOtherBssAmt0329302
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE APPRAISAL FOUNDATION IS DEDICATED TO PROMOTING PROFESSIONALISM AND ENDURING PUBLIC TRUST IN THE VALUATION PROFESSION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03549817
IRS990/NetAssetsOrFundBalancesEOYAmt04305273
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0223932
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0243849
IRS990/OccupancyGrp/TotalAmt0243849
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0101340
IRS990/OfficeExpensesGrp/ProgramServicesAmt0341471
IRS990/OfficeExpensesGrp/TotalAmt0442811
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt048445
IRS990/OtherAssetsTotalGrp/EOYAmt027939
IRS990/OtherChangesInNetAssetsAmt0-13278
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0347581
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0347581
IRS990/OtherExpensesGrp/Desc0CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc1SUBCONTRACTOR
IRS990/OtherExpensesGrp/Desc2BANK/CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTALS/REPAI
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt050200
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114744
IRS990/OtherExpensesGrp/ProgramServicesAmt049600
IRS990/OtherExpensesGrp/ProgramServicesAmt148575
IRS990/OtherExpensesGrp/ProgramServicesAmt220229
IRS990/OtherExpensesGrp/TotalAmt050200
IRS990/OtherExpensesGrp/TotalAmt149600
IRS990/OtherExpensesGrp/TotalAmt248575
IRS990/OtherExpensesGrp/TotalAmt334973
IRS990/OtherLiabilitiesGrp/BOYAmt0290698
IRS990/OtherLiabilitiesGrp/EOYAmt0466801
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0374822
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0594169
IRS990/OtherSalariesAndWagesGrp/TotalAmt0968991
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt097166
IRS990/PayrollTaxesGrp/TotalAmt097166
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt093812
IRS990/PensionPlanContributionsGrp/TotalAmt093812
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0188738
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0259660
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0117480
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt083377
IRS990/PrincipalOfficerNm0DAVID S BUNTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/Desc0PUBLICATION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1COURSE APPROVAL PGM FE
IRS990/ProgramServiceRevenueGrp/Desc2INDUSTRY ADVISORY
IRS990/ProgramServiceRevenueGrp/Desc3NATIONAL INSTRUCTOR CO
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03341655
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1178788
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt275417
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt347426
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03341655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1178788
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt275417
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt347426
IRS990/ProgSrvcAccomActy2Grp/Desc0APPRAISAL STANDARDS BOARDTHE ASB IS RESPONSIBLE FOR DEVELOPING AND UPDATING THE UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE (USPAP), THE GENERALLY RECOGNIZED STANDARDS FOR THE APPRAISAL PROFESSION IN THE UNITED STATES.THE 2016-17 EDITION OF USPAP WENT INTO EFFECT ON JANUARY 1, 2016. THE BOARD'S WORK PLAN CONSISTED PRIMARILY OF CONSIDERING POTENTIAL REVISIONS FOR THE 2018-19 EDITION OF USPAP. TO THAT END, IN JANUARY 2016, THE ASB ISSUED A DISCUSSION DRAFT DOCUMENT, SOLICITING FEEDBACK ON POTENTIAL AREAS OF CHANGE IN USPAP. BASED ON THE RESPONSES RECEIVED, THE BOARD SUBSEQUENTLY ISSUED THREE EXPOSURE DRAFTS OF PROPOSED CHANGES IN 2016, EACH TIME RECEIVING VALUABLE FEEDBACK ON EACH DOCUMENT AND INCORPORATING APPROPRIATE REVISIONS IN THE SUBSEQUENT EXPOSURE DRAFT DOCUMENT. IN ADDITION TO THE WRITTEN COMMENTS RECEIVED, THE ASB ALSO ACCEPTED VERBAL COMMENTS AT EACH OF ITS THREE PUBLIC MEETINGS HELD IN 2016.THE ASB WILL ADOPT ANY REVISIONS FOR THE 2018-19 EDITION IN EARLY 2017 AND THE DOCUMENT WILL BE PUBLISHED LATER THAT YEAR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0287770
IRS990/ProgSrvcAccomActy3Grp/Desc0BOARD OF TRUSTEESTHE BOARD OF TRUSTEES IS THE GOVERNING BODY OF THE APPRAISAL FOUNDATION. IN 2016, THE BOT CONTINUED TO MONITOR THE FOUNDATION'S FINANCES AND THE WORK OF THE FOUNDATION'S THREE INDEPENDENT BOARDS. THE BOT ALSO APPOINTED INDIVIDUALS TO SERVE ON THE BOT, ASB, AQB, AND APB. THE BOT EXPANDED ITS FOCUS ON CONSUMER INTEREST ISSUES AND PUBLIC RELATIONS THROUGH THE CONSUMER AFFAIRS AND STAKEHOLDER OUTREACH COMMITTEE AND MARKETED A FREE EDUCATION MODULE TITLED WHAT EVERY HOME BUYER SHOULD KNOW ABOUT AN APPRAISAL. IN ADDITION, ARTICLES THAT STRESSED THE IMPORTANCE OF UTILIZING PROFESSIONAL APPRAISERS WERE REGULARLY SUBMITTED TO THE HUFFINGTON POST.THE FOUNDATION WORKED WITH THE ASSOCIATION OF APPRAISER REGULATORY OFFICIALS (AARO), IN CONSULTATION WITH THE APPRAISAL SUBCOMMITTEE (ASC), TO TRAIN STATE REGULATORS ON USPAP ENFORCEMENT AND INVESTIGATIVE TECHNIQUES THROUGH THE STATE INVESTIGATOR TRAINING PROGRAM. SINCE THE PROGRAM BEGAN IN 2009, 54 OF THE 55 STATES AND JURISDICTIONS HAVE PARTICIPATED, WITH 433 ATTENDEES COMPLETING LEVEL 1, 299 COMPLETING LEVEL 2, AND 122 COMPLETING LEVEL 3. THE ASC FUNDS STATE REGULATOR ATTENDANCE THROUGH THE STATE GRANT PROCESS. THE APPRAISAL FOUNDATION CONTINUED ITS SPONSORSHIP OF THE INTERNATIONAL VALUATION STANDARDS COUNCIL (IVSC) AND IS ACTIVELY INVOLVED WITH THE IVSC ADVISORY FORUM WORKING GROUP. AT THE CLOSE OF THE YEAR, THE APPRAISAL FOUNDATION AND THE US DEPARTMENT OF JUSTICE FINALIZED REVISIONS TO THE SIXTH EDITION OF THE UNIFORM APPRAISAL STANDARDS FOR FEDERAL LAND ACQUISITIONS (THE YELLOW BOOK).
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0607157
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt075417
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0956758
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt03389081
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0642579
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0148460
IRS990/PYOtherExpensesAmt02571970

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,140,686
Liabilities
$835,413
Net assets
$4,305,273
Revenue
$4,489,901
Expenses
$3,945,099
Net income
$544,802
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.1$2.03$10.1$6.83$6.29$0.55
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$1.95$8.77$3.53$5.48$1.95
2022Detailed filing. Detailed filing data is available for this year.$11.8$1.98$9.82$4.78$5.10$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.8$0.94$11.9$4.03$3.57$0.46
2020Detailed filing. Detailed filing data is available for this year.$11.2$0.78$10.4$5.28$3.57$1.70
2019Detailed filing. Detailed filing data is available for this year.$8.98$0.84$8.14$5.11$4.37$0.74
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.86$0.63$6.23$5.95$3.72$2.23
2017Detailed filing. Detailed filing data is available for this year.$5.63$0.68$4.95$4.34$3.95$0.39
2016Detailed filing. Detailed filing data is available for this year.$5.14$0.84$4.31$4.49$3.95$0.54
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.23$0.68$3.55$3.77$4.35$0.58
2014Detailed filing. Detailed filing data is available for this year.$5.26$0.60$4.66$4.02$4.62$0.60
2013Detailed filing. Detailed filing data is available for this year.$5.75$0.59$5.16$4.18$4.27$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.34$0.48$4.86$3.91
2011Summary only. Only limited summary data is available for this year.$4.78$0.60$4.18$4.32$4.02$0.30
2010Summary only. Only limited summary data is available for this year.$4.36$0.47$3.89$4.32$3.93$0.39