Civic Intelligence

American Electrology Association

990 • Fiscal year 2019 • EIN 51-0142552

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 09, 2020

14 Fletcher St Rm/Ste 6Chelmsford, MA 01824-2713

(509) 662-8874

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Net Margin

36th percentile

-2.5%

Higher net margin than 36% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Asset Growth

39th percentile

-2.1%

Faster asset growth than 39% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

24th percentile

-13%

Faster revenue growth than 24% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$497,378

Down $10,609 (-2.1%) from 2018

Net Assets

Down

$497,378

Down $10,609 (-2.1%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$432,018

Down $62,273 (-13%) from 2018

Expenses

Down

$442,627

Down $55,304 (-11%) from 2018

Net Income

Down

-$10,609

Down $6,969 (-191%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $445,472Liabilities 2011: $0Net Assets 2011: $445,4722011Assets 2012: $372,521Liabilities 2012: $0Net Assets 2012: $372,5212012Assets 2013: $290,286Liabilities 2013: $0Net Assets 2013: $290,2862013Assets 2014: $356,010Liabilities 2014: $0Net Assets 2014: $356,0102014Assets 2015: $352,616Liabilities 2015: $0Net Assets 2015: $352,6162015Assets 2016: $444,110Liabilities 2016: $0Net Assets 2016: $444,1102016Assets 2017: $511,627Liabilities 2017: $0Net Assets 2017: $511,6272017Assets 2018: $507,987Liabilities 2018: $0Net Assets 2018: $507,9872018Assets 2019: $497,378Liabilities 2019: $0Net Assets 2019: $497,3782019Assets 2020: $584,286Liabilities 2020: $0Net Assets 2020: $584,2862020Assets 2021: $750,082Liabilities 2021: $0Net Assets 2021: $750,0822021Assets 2022: $906,644Liabilities 2022: $0Net Assets 2022: $906,6442022Assets 2023: $835,780Liabilities 2023: $0Net Assets 2023: $835,7802023Assets 2024: $682,272Liabilities 2024: $0Net Assets 2024: $682,2722024

Highlighted filing

2019

Assets$497,378
Liabilities$0
Net Assets$497,378

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $368,996Expenses 2011: $375,385Net Income 2011: -$6,3892011Expenses 2012: $412,7242012Revenue 2013: $294,672Expenses 2013: $376,907Net Income 2013: -$82,2352013Revenue 2014: $414,165Expenses 2014: $348,440Net Income 2014: $65,7252014Revenue 2015: $389,545Expenses 2015: $392,939Net Income 2015: -$3,3942015Revenue 2016: $433,775Expenses 2016: $347,159Net Income 2016: $86,6162016Revenue 2017: $373,448Expenses 2017: $305,931Net Income 2017: $67,5172017Revenue 2018: $494,291Expenses 2018: $497,931Net Income 2018: -$3,6402018Revenue 2019: $432,018Expenses 2019: $442,627Net Income 2019: -$10,6092019Revenue 2020: $325,696Expenses 2020: $238,177Net Income 2020: $87,5192020Revenue 2021: $390,476Expenses 2021: $226,605Net Income 2021: $163,8712021Revenue 2022: $426,743Expenses 2022: $270,181Net Income 2022: $156,5622022Revenue 2023: $447,853Expenses 2023: $518,717Net Income 2023: -$70,8642023Revenue 2024: $407,457Expenses 2024: $560,965Net Income 2024: -$153,5082024

Highlighted filing

2019

Revenue$432,018
Expenses$442,627
Net Income-$10,609
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 9, 2020
Return Version
2019v5.0
Gross Receipts
$432,018
Mission and Program Overview

Mission

Purpose of the american electrology association is to provide quality education through seminars and journals; establish and promote highest standards of practice, ethics, infection control, and continuing education; develop and maintain national board certification and state licensing exams; be a credible source of information for all public and government agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$507,114$496,900▼ $10,214
Land, Buildings, and Equipment, Net$873$478▼ $395
Total Assets$507,987$497,378▼ $10,609
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$507,987$497,378▼ $10,609
Total Net Assets Fund Balance$507,987$497,378▼ $10,609
Total Liabilities and Net Assets / Fund Balance$507,987$497,378▼ $10,609

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$19,641$19,641
Other Land Buildings$478$7,695$8,173
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pearl Warner CpePresident
Patsy KirbyCPE Ibec Director
Mary Kaye JohnsonCPE 1st VP
Julia HamiltonCPE 2nd VP
Randy ThurmanCPE 3rd VP
Donna CrumpCPE Events D
Vickie WidmyerCPE Office O
Elizabeth SpagnoloCPE Secretar
Deborah Cassin CpeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,552
Program Service Revenue
$430,352
Investment Income
$114
Other Revenue
$0
All Other Contributions
$1,552
Change in Net Assets
$-10,609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$442,627
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
Information Technology$60,000--$60,000
All Other Expenses$54,570--$54,570
Travel$47,007--$47,007
Office Expenses$36,175--$36,175
Other Expenses$19,754--$19,754
Fees for Services Legal$9,912--$9,912
Fees for Services Accounting$1,338--$1,338
Depreciation Depletion$395--$395
Total Functional Expenses$442,627$0$0$442,627
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Members vote for the officers; state members vote for state president which qualifies the state president to be on the governing board as a delegate for that state affiliate; the state president appoints an additional state delegate for the governing board; one to two delegates at large represent members from unaffiliated states and they are appointed by the president with approval of the board of directors.

Form 990, Page 6, Part VI, Line 10B

The organization has policies that the affiliates must follow and the affilate by-laws must be consistent with the organization by- laws. The affiliates do maintain a degree of discretion in their day to day operations.

Form 990, Page 6, Part VI, Line 11B

Review will be conducted.

Form 990, Page 6, Part VI, Line 12C

The conflicts of interest policy is annually distributed, signed by each individual and then reviewed by the board. Any conflicts are noted and monitored throughout the year.

Form 990, Page 6, Part VI, Line 15A

At this time there is no executive director and none of the officers receive or have received compensation. If determined necessary by the board, an executive director may be hired as a salaried employee whose terms and conditions of employment shall be specified by the board. The executive committee shall determine the compensation and other financial arrangements of the executive director with the approval of the board. A comparison of other salaries being paid for comparable duties will be considered and the use of outside independent parties in their recommendations of hiring and compensating used.

Form 990, Page 6, Part VI, Line 15B

There is no salary position with the organization.

Form 990, Page 6, Part VI, Line 19

Interested parties may contact the president or treasurer for a copy of the form 990, form 1023, or a copy of the financial statements.

Filing and Contact Details

Filer

Filer Name
American Electrology Association
EIN
51-0142552
Phone
5096628874
Address
14 FLETCHER ST RM/STE 6, CHELMSFORD, MA 01824-2713

Signing Officer

Name
Pearl Warner Cpe
Title
President
Phone
5096628874
Signed
2020-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pearl Warner Cpe
Formed
1958
Legal Domicile
Nj
Voting Board Members
894
Independent Board Members
894
Employees
0
Volunteers
18

Preparer

Firm
Susanne Altman CPA Pllc
Address
640 N MILLER ST, WENATCHEE, WA 98801-2044
Preparer
Susanne Altman
Phone
5096671754
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Purpose of the american electrology association is to provide quality education through seminars and journals; establish and promote highest standards of practice, ethics, infection control, and continuing education; develop and maintain national board certification and state licensing exams; be a credible source of information for all public and government agencies.

Form 990, Page 1, Part I, Line 6

American electrology association board of directors is composed of the elected officers and volunteers from the various chapters. Each chapter has a delegate who volunteers his or her time to help govern the association. Other volunteers help with the annual connvention or on committees as needed.

Form 990, Page 2, Part III, Line 4A

Program services and other activities of aea include: educational seminars for continuing education written standard of practice and infection control standards for electrolysis. National & international membership rosters for referral services. Sponsorship of national certified professional electrologist exam. Written materials regarding electrolysis for the patient/client and prospective electrologists at nominal fees. Assistance to international members and national aea affiliates.

Form 990, Part IX, Line 24E

Ways & means 14,155 0 0 telephone 9,024 0 0 storage 7,330 0 0 pr 6,398 0 0 fees/professional dues 4,472 0 0 membership expense 3,694 0 0 supplies 3,172 0 0 by laws 2,002 0 0 insurance 1,379 0 0 oce 972 0 0 equipment 682 0 0 subscriptions 455 0 0 printing 449 0 0 postage 301 0 0 gifts & donations 70 0 0 consultation 15 0 0 total 54,570 0 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PURPOSE OF THE AMERICAN ELECTROLOGY ASSOCIATION IS TO PROVIDE QUALITY EDUCATION THROUGH SEMINARS AND JOURNALS; ESTABLISH AND PROMOTE HIGHEST STANDARDS OF PRACTICE, ETHICS, INFECTION CONTROL, AND CONTINUING EDUCATION; DEVELOP AND MAINTAIN NATIONAL BOARD CERTIFICATION AND STATE LICENSING EXAMS; BE A CREDIBLE SOURCE OF INFORMATION FOR ALL PUBLIC AND GOVERNMENT AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AMERICAN ELECTROLOGY ASSOCIATION BOARD OF DIRECTORS IS COMPOSED OF THE ELECTED OFFICERS AND VOLUNTEERS FROM THE VARIOUS CHAPTERS. EACH CHAPTER HAS A DELEGATE WHO VOLUNTEERS HIS OR HER TIME TO HELP GOVERN THE ASSOCIATION. OTHER VOLUNTEERS HELP WITH THE ANNUAL CONNVENTION OR ON COMMITTEES AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROGRAM SERVICES AND OTHER ACTIVITIES OF AEA INCLUDE: EDUCATIONAL SEMINARS FOR CONTINUING EDUCATION WRITTEN STANDARD OF PRACTICE AND INFECTION CONTROL STANDARDS FOR ELECTROLYSIS. NATIONAL & INTERNATIONAL MEMBERSHIP ROSTERS FOR REFERRAL SERVICES. SPONSORSHIP OF NATIONAL CERTIFIED PROFESSIONAL ELECTROLOGIST EXAM. WRITTEN MATERIALS REGARDING ELECTROLYSIS FOR THE PATIENT/CLIENT AND PROSPECTIVE ELECTROLOGISTS AT NOMINAL FEES. ASSISTANCE TO INTERNATIONAL MEMBERS AND NATIONAL AEA AFFILIATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS VOTE FOR THE OFFICERS; STATE MEMBERS VOTE FOR STATE PRESIDENT WHICH QUALIFIES THE STATE PRESIDENT TO BE ON THE GOVERNING BOARD AS A DELEGATE FOR THAT STATE AFFILIATE; THE STATE PRESIDENT APPOINTS AN ADDITIONAL STATE DELEGATE FOR THE GOVERNING BOARD; ONE TO TWO DELEGATES AT LARGE REPRESENT MEMBERS FROM UNAFFILIATED STATES AND THEY ARE APPOINTED BY THE PRESIDENT WITH APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS POLICIES THAT THE AFFILIATES MUST FOLLOW AND THE AFFILATE BY-LAWS MUST BE CONSISTENT WITH THE ORGANIZATION BY- LAWS. THE AFFILIATES DO MAINTAIN A DEGREE OF DISCRETION IN THEIR DAY TO DAY OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEW WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONFLICTS OF INTEREST POLICY IS ANNUALLY DISTRIBUTED, SIGNED BY EACH INDIVIDUAL AND THEN REVIEWED BY THE BOARD. ANY CONFLICTS ARE NOTED AND MONITORED THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AT THIS TIME THERE IS NO EXECUTIVE DIRECTOR AND NONE OF THE OFFICERS RECEIVE OR HAVE RECEIVED COMPENSATION. IF DETERMINED NECESSARY BY THE BOARD, AN EXECUTIVE DIRECTOR MAY BE HIRED AS A SALARIED EMPLOYEE WHOSE TERMS AND CONDITIONS OF EMPLOYMENT SHALL BE SPECIFIED BY THE BOARD. THE EXECUTIVE COMMITTEE SHALL DETERMINE THE COMPENSATION AND OTHER FINANCIAL ARRANGEMENTS OF THE EXECUTIVE DIRECTOR WITH THE APPROVAL OF THE BOARD. A COMPARISON OF OTHER SALARIES BEING PAID FOR COMPARABLE DUTIES WILL BE CONSIDERED AND THE USE OF OUTSIDE INDEPENDENT PARTIES IN THEIR RECOMMENDATIONS OF HIRING AND COMPENSATING USED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THERE IS NO SALARY POSITION WITH THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INTERESTED PARTIES MAY CONTACT THE PRESIDENT OR TREASURER FOR A COPY OF THE FORM 990, FORM 1023, OR A COPY OF THE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10WAYS & MEANS 14,155 0 0 TELEPHONE 9,024 0 0 STORAGE 7,330 0 0 PR 6,398 0 0 FEES/PROFESSIONAL DUES 4,472 0 0 MEMBERSHIP EXPENSE 3,694 0 0 SUPPLIES 3,172 0 0 BY LAWS 2,002 0 0 INSURANCE 1,379 0 0 OCE 972 0 0 EQUIPMENT 682 0 0 SUBSCRIPTIONS 455 0 0 PRINTING 449 0 0 POSTAGE 301 0 0 GIFTS & DONATIONS 70 0 0 CONSULTATION 15 0 0 TOTAL 54,570 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART IX, LINE 24E
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ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.82$0.00$6.82$4.07$5.61$1.54
2023Summary only. Only limited summary data is available for this year.$8.36$0.00$8.36$4.48$5.19$0.71
2022Summary only. Only limited summary data is available for this year.$9.07$0.00$9.07$4.27$2.70$1.57
2021Summary only. Only limited summary data is available for this year.$7.50$0.00$7.50$3.90$2.27$1.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.84$0.00$5.84$3.26$2.38$0.88
2019Detailed filing. Detailed filing data is available for this year.$4.97$0.00$4.97$4.32$4.43$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$0.00$5.08$4.94$4.98$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.12$0.00$5.12$3.73$3.06$0.68
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$0.00$4.44$4.34$3.47$0.87
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.53$0.00$3.53$3.90$3.93$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.56$0.00$3.56$4.14$3.48$0.66
2013Summary only. Only limited summary data is available for this year.$2.90$0.00$2.90$2.95$3.77$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.73$4.13
2011Summary only. Only limited summary data is available for this year.$4.45$0.00$4.45$3.69$3.75$0.06