Civic Intelligence

Estate Law Specialist Board Inc

EIN 23-2864180 • 501(c)6 • Cleveland, OH

Profile

Certication program to recognize attorneys as an estate planning law specialist.

1120 Chester Ave No 470Cleveland, OH 44114

www.naepc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.12x

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

501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

75th percentile

0.07x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

31st percentile

-10%

Higher net margin than 31% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

44th percentile

-4.6%

Faster asset growth than 44% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

88th percentile

44%

Faster revenue growth than 88% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$11,909

Down $577 (-4.6%) from 2014

Liabilities

Up

$1,440

Up $1,440 from 2014

Net Assets

Down

$10,469

Down $2,017 (-16%) from 2014

Operations
Liabilities / Revenue75th percentileNet Margin31st percentile

Revenue

Up

$19,340

Up $5,916 (+44%) from 2014

Expenses

Up

$21,357

Up $2,117 (+11%) from 2014

Net Income

Up

-$2,017

Up $3,799 (+65%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20K$15K$10K$5.0K$0Assets 2010: $15,679Liabilities 2010: $1,284Net Assets 2010: $14,3952010Assets 2011: $14,642Liabilities 2011: $0Net Assets 2011: $14,6422011Assets 2012: $14,688Liabilities 2012: $0Net Assets 2012: $14,6882012Assets 2013: $19,389Liabilities 2013: $1,087Net Assets 2013: $18,3022013Assets 2014: $12,486Liabilities 2014: $0Net Assets 2014: $12,4862014Assets 2015: $11,909Liabilities 2015: $1,440Net Assets 2015: $10,4692015

Highlighted filing

2015

Assets$11,909
Liabilities$1,440
Net Assets$10,469
Open 2015 Filing

Operations Trend

Revenue Growth88th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30K$20K$10K$0-$10KExpenses 2010: $12,5762010Expenses 2011: $10,5532011Expenses 2012: $10,4592012Revenue 2013: $20,680Expenses 2013: $17,066Net Income 2013: $3,6142013Revenue 2014: $13,424Expenses 2014: $19,240Net Income 2014: -$5,8162014Revenue 2015: $19,340Expenses 2015: $21,357Net Income 2015: -$2,0172015

Highlighted filing

2015

Revenue$19,340
Expenses$21,357
Net Income-$2,017
Open 2015 Filing

Filings

Most recent year

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

Open filing
Assets
$11,909
Liabilities
$1,440
Net assets
$10,469
Revenue
$19,340
Expenses
$21,357
Net income
-$2,017
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$11.9$1.44$10.5$19.3$21.4$2.02
2014Detailed filing. Detailed filing data is available for this year.$12.5$0.00$12.5$13.4$19.2$5.82
2013Detailed filing. Detailed filing data is available for this year.$19.4$1.09$18.3$20.7$17.1$3.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$0.00$14.7$10.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$0.00$14.6$10.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$1.28$14.4$12.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 18, 2016
Return Version
2015v2.1
Gross Receipts
$19,340
Mission and Program Overview

Mission

Certication program to recognize attorneys as an estate planning law specialist.

The estate law specialist board, inc. Is an attorney-run affiliate of the national association of estate planners and councils, and is the only aba-accredited program for certfication of an attorney as an estate planning law specialist (epls). The certification is awarded only to attorneys who meet stringent professional practice and continuing legal education requirements, receive professional recommendations, and pass a comprehensive challenge examination. The board is also responsible for verification and review of the certification.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$12,486$11,909▼ $577
Rtn Earn Endowment Incm Other Fnds$12,486$10,469▼ $2,017
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$12,486$11,909▼ $577
Liabilities
Accounts Payable and Accrued Expenses-$1,440-
Total Liabilities$0$1,440▲ $1,440
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,486$10,469▼ $2,017
Total Liabilities and Net Assets / Fund Balance$12,486$11,909▼ $577
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Jason E HavensPresident
R Mark KirkpatrickPresident-elect
Alexander M TaylorDirector
Bryan HowardDirector
Caryn B KepplerDirector
Christopher J MooreDirector
Eido M WalnyDirector
Michael D SticeDirector
Michelle H TuckerSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$19,340
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-2,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,357
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
Fees for Services Management---$11,997
Royalties---$2,880
Conferences and Meetings---$2,387
Fees for Service Investment Mgmnt Fees---$2,090
Office Expenses---$838
Other Expenses---$25
Total Functional Expenses$0$0$0$21,357
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 service, a management company contracted by the organization on an hourly basis.”

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

“The original members were appointed by the incorporator. The estate law specialist board members shall be appointed by the board of directors of the national association of estate planners and councils at its annual board meeting or at such other meeting at which general business matters may be conducted”

Form 990, Part VI, Section B, Line 11

“A copy of the form 990 was presented to the officers and board for review and accuracy prior to filing. The draft form was circulated via email at which time all parties could comment and expand.”

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 19

“Governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Estate Law Specialist Board Inc
EIN
23-2864180
Phone
2166963225
Address
1120 CHESTER AVE NO 470, CLEVELAND, OH 44114

Signing Officer

Name
Jason E Havens
Title
President
Phone
2166963225
Signed
2016-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason E Havens
Formed
1996
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
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 Appendix332 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
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IRS990/ActivityOrMissionDesc0THE ESTATE LAW SPECIALIST BOARD, INC. IS AN ATTORNEY-RUN AFFILIATE OF THE NATIONAL ASSOCIATION OF ESTATE PLANNERS AND COUNCILS, AND IS THE ONLY ABA-ACCREDITED PROGRAM FOR CERTFICATION OF AN ATTORNEY AS AN ESTATE PLANNING LAW SPECIALIST (EPLS). THE CERTIFICATION IS AWARDED ONLY TO ATTORNEYS WHO MEET STRINGENT PROFESSIONAL PRACTICE AND CONTINUING LEGAL EDUCATION REQUIREMENTS, RECEIVE PROFESSIONAL RECOMMENDATIONS, AND PASS A COMPREHENSIVE CHALLENGE EXAMINATION. THE BOARD IS ALSO RESPONSIBLE FOR VERIFICATION AND REVIEW OF THE CERTIFICATION.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHELLE H TUCKER
IRS990/Form990PartVIISectionAGrp/PersonNm1CHRISTOPHER J MOORE
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IRS990/Form990PartVIISectionAGrp/PersonNm3R MARK KIRKPATRICK
IRS990/Form990PartVIISectionAGrp/PersonNm4BRYAN HOWARD
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL D STICE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT MAKE ANY POLITICAL EXPENDITURES OR FOREIGN LOBBYING EXPENDITURES DURING THE 2015 REPORTING YEAR.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III-A, LINE 2
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ADMINISTRATIVE AND ACCOUNTING FUNCTIONS ARE PERFORMED BY MJM SERVICE, A MANAGEMENT COMPANY CONTRACTED BY THE ORGANIZATION ON AN HOURLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORIGINAL MEMBERS WERE APPOINTED BY THE INCORPORATOR. THE ESTATE LAW SPECIALIST BOARD MEMBERS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF THE NATIONAL ASSOCIATION OF ESTATE PLANNERS AND COUNCILS AT ITS ANNUAL BOARD MEETING OR AT SUCH OTHER MEETING AT WHICH GENERAL BUSINESS MATTERS MAY BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 WAS PRESENTED TO THE OFFICERS AND BOARD FOR REVIEW AND ACCURACY PRIOR TO FILING. THE DRAFT FORM WAS CIRCULATED VIA EMAIL AT WHICH TIME ALL PARTIES COULD COMMENT AND EXPAND.
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/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
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 19
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0596161524
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADMINISTRATIVE SERVICES RELATED TO ESTATE PLANNING COUNCILS AND DESIGNATIONS
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt012486
IRS990/TotalAssetsEOYAmt011909
IRS990/TotalAssetsGrp/BOYAmt012486
IRS990/TotalAssetsGrp/EOYAmt011909
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt021357
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt01440
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IRS990/TotalLiabilitiesGrp/EOYAmt01440
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012486
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010469
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt019340
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019340
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt019340
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012486
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011909
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01120 CHESTER AVE NO 470
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044114
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NAEPC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON E HAVENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02166963225
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESTATE LAW SPECIALIST BOARD INC
ReturnHeader/Filer/BusinessNameControlTxt0ESTA
ReturnHeader/Filer/EIN0232864180
ReturnHeader/Filer/PhoneNum02166963225
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/ReturnTs02016-08-02T14:54:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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