Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 26-4338394 • 501(c)3 • Newark, NJ
Profile
The corporation is organized exclusively for the purpose of providing continuing legal education, in the form of publications (print and electronic), seminars, and webinars (i.e., internet or web-based seminars), to new jersey lawyers.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
100th percentile
Faster revenue growth than 100% of similar nonprofits.
Assets
Down$0
Down $14,089 (-100%) from 2018
Liabilities
Down$0
Down $127,241 (-100%) from 2018
Net Assets
Up$0
Up $113,152 (+100%) from 2018
Revenue
Up$117,431
Up $116,799 (+18481%) from 2018
Expenses
Up$4,279
Up $661 (+18%) from 2018
Net Income
Up$113,152
Up $116,138 (+3889%) from 2018
Most recent year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
The corporation is organized exclusively for the purpose of providing continuing legal education, in the form of publications (print and electronic), seminars, and webinars (i.e., internet or web-based seminars), to new jersey lawyers.
| Description | Grants | Expenses |
|---|---|---|
| THE FOUNDATION IS COMMITTED TO PROVIDING CONTINUING LEGAL EDUCATION, PRIMARILY IN THE FORM OF LIVE SEMINARS. THESE SEMINARS ARE ON A WIDE RANGE OF TOPICS CONCERNING NEW JERSEY LAW, INCLUDING BUT NOT LIMITED TO CRIMINAL LAW, ZONING AND LAND USE LAW, COURT RULES, RULES OF EVIDENCE, ATTORNEY ETHICS, CORPORATE LAW, CONDOMINIUM LAW, PRODUCTS LIABILITY LAW, PUBLIC EMPLOYEES LAW, AUTO INSURANCE LAW, CLAIMS AGAINST PUBLIC ENTITIES AND TAX LAW. THE SEMINARS ARE CONDUCTED BY LEADING EXPERTS IN EACH RESPECTIVE FIELD OF LAW. THE SEMINARS ARE ATTENDED BY ATTORNEYS LICENSED TO PRACTICE LAW IN THE STATE OF NEW JERSEY. | $0 | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHAEL PROTZEL | President | - | $0 | - | - |
| HOWARD DUBNER | Vice President | - | $0 | - | - |
| LAWRENCE CZAPLEWSKI | Secretary | - | $0 | - | - |
“Description: write off of payable balance. Amount: 117,431.”
“Description: filing fees. Amount: 55. Description: bank charges. Amount: 674. Total to form 990-ez, line 16: 729.”
“Description: accounts payable. Beg. Of year amount: 125,366. End of year amount: 0. Description: customer deposits. Beg. Of year amount: 1,875. End of year amount: 0.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MICHAEL PROTZEL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9732681200 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 550 BROAD STREET SUITE 906 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NEWARK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 07102 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 14089 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 113152 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3550 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 14089 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 117431 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -113152 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -113152 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MICHAEL PROTZEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | HOWARD DUBNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LAWRENCE CZAPLEWSKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 729 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 117431 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR THE PURPOSE OF PROVIDING CONTINUING LEGAL EDUCATION, IN THE FORM OF PUBLICATIONS (PRINT AND ELECTRONIC), SEMINARS, AND WEBINARS (I.E., INTERNET OR WEB-BASED SEMINARS), TO NEW JERSEY LAWYERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE FOUNDATION IS COMMITTED TO PROVIDING CONTINUING LEGAL EDUCATION, PRIMARILY IN THE FORM OF LIVE SEMINARS. THESE SEMINARS ARE ON A WIDE RANGE OF TOPICS CONCERNING NEW JERSEY LAW, INCLUDING BUT NOT LIMITED TO CRIMINAL LAW, ZONING AND LAND USE LAW, COURT RULES, RULES OF EVIDENCE, ATTORNEY ETHICS, CORPORATE LAW, CONDOMINIUM LAW, PRODUCTS LIABILITY LAW, PUBLIC EMPLOYEES LAW, AUTO INSURANCE LAW, CLAIMS AGAINST PUBLIC ENTITIES AND TAX LAW. THE SEMINARS ARE CONDUCTED BY LEADING EXPERTS IN EACH RESPECTIVE FIELD OF LAW. THE SEMINARS ARE ATTENDED BY ATTORNEYS LICENSED TO PRACTICE LAW IN THE STATE OF NEW JERSEY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NJ |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 127241 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 4279 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 117431 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.GANNLEF.ORG |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 632 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8738 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 8039 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 15825 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 33234 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 33234 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 632 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8738 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8039 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 15825 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 33234 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 632 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8738 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 8039 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 15825 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 33234 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | PARTIAL REPAYMENT OF PAYABLE BALANCE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | GANN LAW BOOKS INC |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2019-12-12 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 221412662 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 9635 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | S-CORPORATION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 550 BROAD STREET STE 906 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | NEWARK |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 07102 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: WRITE OFF OF PAYABLE BALANCE. AMOUNT: 117,431. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: FILING FEES. AMOUNT: 55. DESCRIPTION: BANK CHARGES. AMOUNT: 674. TOTAL TO FORM 990-EZ, LINE 16: 729. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 125,366. END OF YEAR AMOUNT: 0. DESCRIPTION: CUSTOMER DEPOSITS. BEG. OF YEAR AMOUNT: 1,875. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2021-01-29 14:40:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL PROTZEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9732681200 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-09-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GANN LEGAL EDUCATION FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GANN |
| ReturnHeader/Filer/EIN | 0 | 264338394 |
| ReturnHeader/Filer/PhoneNum | 0 | 9732681200 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 550 BROAD STREET NO 906 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEWARK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 07102 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | DE612851BBD0E282CBF116E7767F9B484BBE2D7C |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 100.1.20.150 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-09-08 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 14:22:35 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 271728945 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PKF O'CONNOR DAVIES LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 20 COMMERCE DRIVE SUITE 301 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CRANFORD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 070163618 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9082726200 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-09-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SCOTT EDISON |
| ReturnHeader/ReturnTs | 0 | 2020-10-22T14:19:32-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
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