Civic Intelligence

Southwestern Automated Clearing House Association

990 • Fiscal year 2019 • EIN 23-7382708

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

1999 Bryan St No 950Dallas, TX 75201

(214) 438-4508

Siviq Scores

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

Liabilities / Assets

70th percentile

0.38x

Higher debt load relative to assets than 70% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.57x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Net Margin

79th percentile

14%

Higher net margin than 79% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

91st percentile

28%

Faster asset growth than 91% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-2.0%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$7,793,382

Up $1,726,273 (+28%) from 2018

Net Assets

Up

$4,819,647

Up $706,740 (+17%) from 2018

Liabilities

Up

$2,973,735

Up $1,019,533 (+52%) from 2018

Revenue

Down

$5,263,225

Down $108,259 (-2.0%) from 2018

Expenses

Down

$4,515,640

Down $140,712 (-3.0%) from 2018

Net Income

Up

$747,585

Up $32,453 (+4.5%) from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $1,358,243Liabilities 2010: $393,306Net Assets 2010: $964,9372010Assets 2011: $1,504,134Liabilities 2011: $420,813Net Assets 2011: $1,083,3212011Assets 2012: $1,892,382Liabilities 2012: $532,306Net Assets 2012: $1,360,0762012Assets 2013: $1,793,572Liabilities 2013: $646,009Net Assets 2013: $1,147,5632013Assets 2014: $1,695,483Liabilities 2014: $679,590Net Assets 2014: $1,015,8932014Assets 2015: $1,624,462Liabilities 2015: $506,386Net Assets 2015: $1,118,0762015Assets 2016: $4,064,888Liabilities 2016: $671,544Net Assets 2016: $3,393,3442016Assets 2017: $4,502,061Liabilities 2017: $947,316Net Assets 2017: $3,554,7452017Assets 2018: $6,067,109Liabilities 2018: $1,954,202Net Assets 2018: $4,112,9072018Assets 2019: $7,793,382Liabilities 2019: $2,973,735Net Assets 2019: $4,819,6472019Assets 2020: $9,626,512Liabilities 2020: $4,031,369Net Assets 2020: $5,595,1432020Assets 2021: $11,055,995Liabilities 2021: $5,156,927Net Assets 2021: $5,899,0682021Assets 2022: $12,283,589Liabilities 2022: $6,475,731Net Assets 2022: $5,807,8582022Assets 2023: $12,707,617Liabilities 2023: $7,338,175Net Assets 2023: $5,369,4422023Assets 2024: $13,970,729Liabilities 2024: $8,401,678Net Assets 2024: $5,569,0512024

Highlighted filing

2019

Assets$7,793,382
Liabilities$2,973,735
Net Assets$4,819,647

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,654,7112010Expenses 2011: $2,736,2912011Expenses 2012: $2,577,0222012Revenue 2013: $2,782,226Expenses 2013: $2,994,739Net Income 2013: -$212,5132013Revenue 2014: $2,907,063Expenses 2014: $3,038,733Net Income 2014: -$131,6702014Revenue 2015: $2,954,078Expenses 2015: $2,721,226Net Income 2015: $232,8522015Revenue 2016: $4,085,174Expenses 2016: $3,748,898Net Income 2016: $336,2762016Revenue 2017: $5,291,134Expenses 2017: $4,977,825Net Income 2017: $313,3092017Revenue 2018: $5,371,484Expenses 2018: $4,656,352Net Income 2018: $715,1322018Revenue 2019: $5,263,225Expenses 2019: $4,515,640Net Income 2019: $747,5852019Revenue 2020: $5,216,509Expenses 2020: $4,445,177Net Income 2020: $771,3322020Revenue 2021: $5,186,876Expenses 2021: $4,886,821Net Income 2021: $300,0552021Revenue 2022: $5,510,975Expenses 2022: $5,642,865Net Income 2022: -$131,8902022Revenue 2023: $5,650,796Expenses 2023: $5,998,167Net Income 2023: -$347,3712023Revenue 2024: $6,095,801Expenses 2024: $5,908,114Net Income 2024: $187,6872024

Highlighted filing

2019

Revenue$5,263,225
Expenses$4,515,640
Net Income$747,585
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$5,429,466
Mission and Program Overview

Mission

Organization provides education, training and support on both the operational and marketing aspects of automated clearing and electronic funds transfer systems to member banks, s&l's, and credit unions. The seminars and workshops also offer members opportunities to exchange ideas and further swacha's educational purpose.

Organization provides education, training and support on both the operational and marketing aspects of electronic payments systems and processes to member banks, credit unions and affiliate organizations. The seminars and workshops also offer members opportunities to exchange ideas to further epayresources' educational purpose.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,156,986$2,377,021▼ $779,965
Cash and Non-Interest-Bearing Accounts$370,858$1,587,712▲ $1,216,854
Land, Buildings, and Equipment, Net$199,988$199,257▼ $731
Prepaid Expenses and Deferred Charges$194,763$169,522▼ $25,241
Inventories for Sale or Use$42,740$69,340▲ $26,600
Accounts Receivable$135,702$60,478▼ $75,224
Investments Other Securities$-636,897$-677,742▼ $40,845
Total Assets$6,067,109$7,793,382▲ $1,726,273
Other Assets Total$2,602,969$4,007,794▲ $1,404,825
Liabilities
Accounts Payable and Accrued Expenses$1,529,141$2,459,936▲ $930,795
Other Liabilities$221,925$299,187▲ $77,262
Deferred Revenue$203,136$214,612▲ $11,476
Total Liabilities$1,954,202$2,973,735▲ $1,019,533
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,112,907$4,819,647▲ $706,740
Total Net Assets Fund Balance$4,112,907$4,819,647▲ $706,740
Total Liabilities and Net Assets / Fund Balance$6,067,109$7,793,382▲ $1,726,273

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$145,773$292,251$438,024
Leasehold Improvements$53,484$27,803$81,287
Other Assets Org$299,187--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura SteelePresident & CEOFT$306,115$65,873$371,988
Pam RodriguezPresident, SubsidiaryPT$188,808$36,870$225,678
Cindy McspaddenSVP Finance & AdminFT$131,844$44,310$176,154
Tracy MarshallSVP Operations & ItFT$139,814$36,329$176,143
Tim QuisenberryEvp Membership & IndustryFT$141,779$32,219$173,998

Board Members and Trustees

NameTitle
Rhonda PavlicekChair
Alicia TreadwayPast Chair
Jeff FooteVice Chair
Erik VanbramerAdvisory Director
Julius WeymanAdvisory Director
Peter DaveyAdvisory Director
Peter TaplingAdvisory Director
Dawn PattonDirector
Donovan ShandDirector
Gail EndaDirector
James FlaigDirector
Martin BellDirector
Rick RhoadsDirector
Tim ThorsonDirector
Tom HeinzmannSecretary
John OryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,988,067
Investment Income
$26,149
Other Revenue
$249,009
Change in Net Assets
$747,585
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,477,299
Other Expenses$2,038,341
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,391,799
Current Officers, Directors, Trustees, and Key Employees---$548,141
Other Employee Benefits---$402,215
Conferences and Meetings---$330,814
Information Technology---$302,047
Travel---$282,516
Office Expenses---$269,102
Occupancy---$241,403
Fees for Services Management---$196,355
Pension Plan Contributions---$135,144
Other Expenses---$108,050
Depreciation Depletion---$75,365
Insurance---$33,633
Fees for Services Other---$22,306
Advertising---$8,021
Fees for Services Legal---$1,499
Total Functional Expenses$0$0$0$4,515,640
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$299,187
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 35% controlled entity
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Organizations with members the members of epayresources approve significant decisions of the governing body.

Form 990, Part VI, Section A, Line 8B

Documentation of meetings held verbal reports of committee actions such as the audit committee or compensation committee are made to the board at its regular meetings. These reports are then documented in the minutes of the board meeting. The executive committee has the authority to act between board meetings and, if actions are taken between meetings, those actions are reflected in minutes of the executive committee.

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

Form 990 review the board of directors does not review the 990 prior to being filed. The information for form 990 is reviewed in detail by the president and the person responsible for the financial records after submission by an independent tax preparer. The completed 990 is also reviewed by the same two parties after filing.

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

Monitoring conflicts of interest the governing body member annual questionnaire will be completed on an annual basis to identify any potential conflicts of interest.

Form 990, Part VI, Section B, Line 15

Determination of compensation a comparative analysis of the chief executive officer is performed annually using information from the salary surveys of the american society of association executives (asae). A matrix is prepared that analyzes the salary of comparable ceos relating to staff size, annual operating budgets, industry served and geographic location. The matrix contains the average, median, lower quartile and top quartile of total ceo compensation. The board of directors reviews this matrix and approves the ceo total compensation package. A comparative analysis of the organization's officers was performed in 2019 using information from the salary surveys of the american society of association executives (asae). A matrix was prepared that analyzes the salary of comparable positions. The matrix contains the average, median, lower quartile and top quartile of total officer compensation. The board of directors reviewed this matrix and approves the officers' total compensation package.

Form 990, Part VI, Section C, Line 19

Availability of documents all documents are made available for inspection in our offices upon request.

Filing and Contact Details

Filer

Filer Name
Epayresources
EIN
23-7382708
Phone
2144384508
Address
1999 BRYAN ST NO 950, DALLAS, TX 75201

Signing Officer

Name
Cindy Mcspadden
Title
SVP Finance and Administration
Phone
2144384508
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Mcspadden
Formed
1974
Legal Domicile
TX
Voting Board Members
12
Independent Board Members
12
Employees
30
Volunteers
0

Preparer

Firm
Lane Gorman Trubitt LLC
Address
2626 HOWELL ST SUITE 700, DALLAS, TX 75204
Preparer
Kevin Warneke
Phone
2148717500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in investment in epayadvisors, inc. -40,845.

Financial Statement Notes

PART X, LINE 2:

Fin 48 (asc 740) footnote following is the text from the footnotes of the organization's audited consolidated financial statements: epr is a not-for-profit organization exempt from federal income taxes under section 501(c)(6) of the internal revenue code the ("code"), except to the extent it has unrelated business income. Should the association engage in activities unrelated to the purpose for which it was created, taxable income could result. Income tax provisions are based on amounts estimated to be payable pursuant to federal income and applicable state income and franchise tax returns filed by epa. These income taxes are immaterial to the financial statements. The fasb has issued guidance in accounting for uncertainties in income taxes which requires that the association recognize in its financial statements the financial effects of a tax position, if that position is more likely than not of being sustained upon examination, including resolution of any appeals or litigation processes, based upon the technical merits of the tax position. The requirements also provide guidance on measurement, classification, interest and penalties and disclosure. Management evaluated the association's tax positions and concluded that the association had taken no uncertain tax positions that require adjustment to the financial statements to comply with this guidance. However, the conclusions regarding accounting for uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations, and interpretations thereof.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3ADVISORY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8ADVISORY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10ADVISORY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11ADVISORY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16SVP FINANCE & ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt18EVP MEMBERSHIP & INDUSTRY
IRS990/Form990PartVIISectionAGrp/TitleTxt19SVP OPERATIONS & IT
IRS990/Form990PartVIISectionAGrp/TitleTxt20PRESIDENT, SUBSIDIARY
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IRS990/FSAuditedInd01
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GrossSalesOfInventoryAmt0400763
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InformationTechnologyGrp/TotalAmt0302047
IRS990/InsuranceGrp/TotalAmt033633
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IRS990/LandBldgEquipCostOrOtherBssAmt0519311
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0EPAYRESOURCES' MISSION IS TO EMPOWER OUR MEMBERS TO BE INFORMED, COMPLIANT AND COMPETITIVE IN PAYMENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04112907
IRS990/NetAssetsOrFundBalancesEOYAmt04819647
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0234522
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0234522
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04112907
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04819647
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0241403
IRS990/OfficeExpensesGrp/TotalAmt0269102
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02602969
IRS990/OtherAssetsTotalGrp/EOYAmt04007794
IRS990/OtherChangesInNetAssetsAmt0-40845
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0402215
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc1NACHA DUES
IRS990/OtherExpensesGrp/TotalAmt0167230
IRS990/OtherExpensesGrp/TotalAmt1108050
IRS990/OtherLiabilitiesGrp/BOYAmt0221925
IRS990/OtherLiabilitiesGrp/EOYAmt0299187
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014487
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014487
IRS990/OtherRevenueTotalAmt014487
IRS990/OtherSalariesAndWagesGrp/TotalAmt01391799
IRS990/PartialLiquidationInd00
IRS990/PensionPlanContributionsGrp/TotalAmt0135144
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0194763
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0169522
IRS990/PrincipalOfficerNm0CINDY MCSPADDEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & FEES
IRS990/ProgramServiceRevenueGrp/Desc1SEMINARS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04141742
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1846325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04141742
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1846325
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATION SALES EDUCATE AND ASSIST MEMBER AND NON-MEMBER ORGANIZATIONS IN THE AREAS OF ACH AND OTHER ELECTRONIC PAYMENTS.13545 PUBLICATIONS SOLD
IRS990/ProgSrvcAccomActy3Grp/Desc0RISK MANAGEMENT EVENTS INFORM MEMBERS OF ISSUES RELATING TO BANK SECURITY AND FRAUDULENT ACTIVITIES. 7 FINANCIAL CRIME SYMPOSIUM EVENTS 332 TOTAL ATTENDEES31 FRAUD COMMITTEE MEETINGS 640 TOTAL ATTENDEES
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ANSWERLINE - A HOTLINE FOR MEMBERS TO ASK ACH AND OTHER PAYMENT QUESTIONS. QUESTIONS GENERALLY ARE ABOUT THE ACH RULES AND COMPLIANCE.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04079714
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt029172
IRS990/PYOtherExpensesAmt02036936
IRS990/PYOtherRevenueAmt013411
IRS990/PYProgramServiceRevenueAmt01249187
IRS990/PYRevenuesLessExpensesAmt0715132
IRS990/PYSalariesCompEmpBnftPaidAmt02619416
IRS990/PYTotalExpensesAmt04656352
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05371484
IRS990/ReconcilationRevenueExpnssAmt0747585
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03156986
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02377021
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0145773
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0292251
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0438024
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt053484
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027803
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt081287
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03708607
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1299187
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INTERCOMPANY RECEIVABLE - EPAYADVISORS, INC.
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1457(B) DEFERRED COMPENSATION PLAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0299187
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED COMPENSATION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 (ASC 740) FOOTNOTE FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF THE ORGANIZATION'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS: EPR IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE THE ("CODE"), EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. SHOULD THE ASSOCIATION ENGAGE IN ACTIVITIES UNRELATED TO THE PURPOSE FOR WHICH IT WAS CREATED, TAXABLE INCOME COULD RESULT. INCOME TAX PROVISIONS ARE BASED ON AMOUNTS ESTIMATED TO BE PAYABLE PURSUANT TO FEDERAL INCOME AND APPLICABLE STATE INCOME AND FRANCHISE TAX RETURNS FILED BY EPA. THESE INCOME TAXES ARE IMMATERIAL TO THE FINANCIAL STATEMENTS. THE FASB HAS ISSUED GUIDANCE IN ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES WHICH REQUIRES THAT THE ASSOCIATION RECOGNIZE IN ITS FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE TAX POSITION. THE REQUIREMENTS ALSO PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THIS GUIDANCE. HOWEVER, THE CONCLUSIONS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0199257
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04007794
IRS990ScheduleD/TotalLiabilityAmt0299187
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0131844
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1306115
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2141779
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3139814
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4188808
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.0$8.40$5.57$6.10$5.91$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.7$7.34$5.37$5.65$6.00$0.35
2022Detailed filing. Detailed filing data is available for this year.$12.3$6.48$5.81$5.51$5.64$0.13
2021Detailed filing. Detailed filing data is available for this year.$11.1$5.16$5.90$5.19$4.89$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.63$4.03$5.60$5.22$4.45$0.77
2019Detailed filing. Detailed filing data is available for this year.$7.79$2.97$4.82$5.26$4.52$0.75
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.07$1.95$4.11$5.37$4.66$0.72
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.50$0.95$3.55$5.29$4.98$0.31
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.67$3.39$4.09$3.75$0.34
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.51$1.12$2.95$2.72$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.70$0.68$1.02$2.91$3.04$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.79$0.65$1.15$2.78$2.99$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.53$1.36$2.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.42$1.08$2.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.39$0.96$2.65