Civic Intelligence

National Elder Law Foundation

990 • Fiscal year 2017 • EIN 86-0755840

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 06, 2018

6336 N Oracle Rd Ste 326136Tucson, AZ 85704

(520) 881-1076

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.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.00x

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

45th percentile

0.6%

Higher net margin than 45% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

45th percentile

0.4%

Faster asset growth than 45% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

3.5%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$458,194

Up $1,612 (+0.4%) from 2016

Net Assets

Up

$458,194

Up $1,612 (+0.4%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$252,009

Up $8,430 (+3.5%) from 2016

Expenses

Up

$250,397

Up $41,715 (+20%) from 2016

Net Income

Down

$1,612

Down $33,285 (-95%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $303,709Liabilities 2010: $0Net Assets 2010: $303,7092010Assets 2011: $354,719Liabilities 2011: $0Net Assets 2011: $354,7192011Assets 2012: $393,380Liabilities 2012: $0Net Assets 2012: $393,3802012Assets 2013: $364,725Liabilities 2013: $0Net Assets 2013: $364,7252013Assets 2014: $385,557Liabilities 2014: $0Net Assets 2014: $385,5572014Assets 2015: $421,685Liabilities 2015: $0Net Assets 2015: $421,6852015Assets 2016: $456,582Liabilities 2016: $0Net Assets 2016: $456,5822016Assets 2017: $458,194Liabilities 2017: $0Net Assets 2017: $458,1942017Assets 2018: $522,090Liabilities 2018: $0Net Assets 2018: $522,0902018Assets 2019: $560,721Liabilities 2019: $0Net Assets 2019: $560,7212019Assets 2020: $708,780Liabilities 2020: $0Net Assets 2020: $708,7802020Assets 2021: $824,881Liabilities 2021: $0Net Assets 2021: $824,8812021Assets 2022: $671,428Liabilities 2022: $0Net Assets 2022: $671,4282022Assets 2023: $663,076Liabilities 2023: $0Net Assets 2023: $663,0762023Assets 2024: $679,996Liabilities 2024: $0Net Assets 2024: $679,9962024

Highlighted filing

2017

Assets$458,194
Liabilities$0
Net Assets$458,194

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $155,763Expenses 2010: $123,606Net Income 2010: $32,1572010Revenue 2011: $168,999Expenses 2011: $117,989Net Income 2011: $51,0102011Revenue 2012: $174,931Expenses 2012: $136,270Net Income 2012: $38,6612012Revenue 2013: $172,454Expenses 2013: $201,109Net Income 2013: -$28,6552013Revenue 2014: $260,933Expenses 2014: $240,101Net Income 2014: $20,8322014Revenue 2015: $253,074Expenses 2015: $216,946Net Income 2015: $36,1282015Revenue 2016: $243,579Expenses 2016: $208,682Net Income 2016: $34,8972016Revenue 2017: $252,009Expenses 2017: $250,397Net Income 2017: $1,6122017Revenue 2018: $266,701Expenses 2018: $202,805Net Income 2018: $63,8962018Revenue 2019: $299,824Expenses 2019: $282,888Net Income 2019: $16,9362019Revenue 2020: $274,299Expenses 2020: $178,991Net Income 2020: $95,3082020Revenue 2021: $282,251Expenses 2021: $178,944Net Income 2021: $103,3072021Revenue 2022: $284,214Expenses 2022: $313,344Net Income 2022: -$29,1302022Revenue 2023: $308,039Expenses 2023: $363,032Net Income 2023: -$54,9932023Revenue 2024: $379,732Expenses 2024: $373,558Net Income 2024: $6,1742024

Highlighted filing

2017

Revenue$252,009
Expenses$250,397
Net Income$1,612
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 6, 2018
Return Version
2017v2.2
Gross Receipts
$252,009
Mission and Program Overview

Mission

Promotion of elder law research

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$456,582$458,194▲ $1,612
Savings and Temporary Cash Investments$280,346$282,249▲ $1,903
Cash and Non-Interest-Bearing Accounts$176,236$175,945▼ $291
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$456,582$458,194▲ $1,612
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$456,582$458,194▲ $1,612
Total Liabilities and Net Assets / Fund Balance$456,582$458,194▲ $1,612
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aimee RudmanPast President (left 6/17)
H Todd WhatleyPresident
H Amos GoodallVice-president/president Elect
Connie BauswellDirector
Marilyn MillerDirector
Michael DelaneyDirector
Nicola MelbyDirector
Sharon Rivenson MarkDirector
Robert FechtmanSecretary
Justin ElrodTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$250,066
Investment Income
$1,903
Other Revenue
$40
Change in Net Assets
$1,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$167,483
Salaries, Compensation, and Employee Benefits$82,914
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$76,327
Advertising---$39,886
Conferences and Meetings---$17,524
Fees for Services Accounting---$12,782
Payroll Taxes---$6,587
Insurance---$3,142
Office Expenses---$2,806
Other Expenses---$2,783
All Other Expenses---$1,940
Fees for Services Management---$1,091
Total Functional Expenses$0$0$0$250,397
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
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
No

Governance Explanations

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

The president and the board review the returns prior to filing.

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

Annually in june the board of director's are required to complete a conflict of interest policy. The policy is signed by the board every summer at our annual in person meeting and kept on file. No conflicts to date, however if there were to be one the nelf standards committee would review the conflict and determine a course of action.

Form 990, Part VI, Section B, Line 15

The executive committee reviews compensation proposals and makes a recommendation to the board of directors. Process was last completed in 2017.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
National Elder Law Foundation
EIN
86-0755840
Phone
5208811076
Address
6336 N ORACLE RD STE 326136, TUCSON, AZ 85704

Signing Officer

Name
H Todd Whatley
Title
President
Phone
5208811076
Signed
2018-04-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
H Todd Whatley
Formed
1992
Legal Domicile
Az
Voting Board Members
9
Independent Board Members
9
Employees
3
Volunteers
11

Preparer

Firm
Cliftonlarsonallen Llp
Address
5255 EAST WILLIAMS CIRCLE STE 5000, TUCSON, AZ 85711
Preparer
Jason Christopher CPA
Phone
5207903500
Raw XML Appendix329 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/Form990PartVIISectionAGrp/TitleTxt0PAST PRESIDENT (LEFT 6/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-PRESIDENT/PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION HAS TWO EDUCATION PROGRAMS. ONE IS AN ANNUAL EDUCATIONAL CONFERENCE PROVIDED PRIMARILY FOR MEMBERS. THE OTHER EDUCATION PROGRAM IS CALLED PRACTICUM WHERE VOLUNTEER MEMBERS GIVE PRESENTATIONS AT SCHOOLS. THE PRESENTATIONS ARE RECORDED AND MAY BE USED AS STUDY AIDS OR FOR CONTINUING EDUCATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT AND THE BOARD REVIEW THE RETURNS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY IN JUNE THE BOARD OF DIRECTOR'S ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY. THE POLICY IS SIGNED BY THE BOARD EVERY SUMMER AT OUR ANNUAL IN PERSON MEETING AND KEPT ON FILE. NO CONFLICTS TO DATE, HOWEVER IF THERE WERE TO BE ONE THE NELF STANDARDS COMMITTEE WOULD REVIEW THE CONFLICT AND DETERMINE A COURSE OF ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE REVIEWS COMPENSATION PROPOSALS AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS. PROCESS WAS LAST COMPLETED IN 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06336 N ORACLE RD STE 326136
IRS990/USAddress/CityNm0TUCSON
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085704
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NELF.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0H TODD WHATLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05208811076
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ELDER LAW FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0860755840
ReturnHeader/Filer/PhoneNum05208811076
ReturnHeader/Filer/USAddress/AddressLine1Txt06336 N ORACLE RD STE 326136
ReturnHeader/Filer/USAddress/CityNm0TUCSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085704
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId084C4C660BC69268AEB489E0AF08FED40F2329B80
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04F0DB10180B0B136453F8AAC03E8CB7047E914DC
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02018-04-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0US
ReturnHeader/FilingSecurityInformation/IPTm016:10:08
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05255 EAST WILLIAMS CIRCLE STE 5000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUCSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085711
ReturnHeader/PreparerPersonGrp/PhoneNum05207903500
ReturnHeader/PreparerPersonGrp/PreparationDt02018-03-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON CHRISTOPHER CPA
ReturnHeader/ReturnTs02018-04-06T18:10:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.80$0.00$6.80$3.80$3.74$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.63$0.00$6.63$3.08$3.63$0.55
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.71$0.00$6.71$2.84$3.13$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.25$0.00$8.25$2.82$1.79$1.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.09$0.00$7.09$2.74$1.79$0.95
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.61$0.00$5.61$3.00$2.83$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.22$0.00$5.22$2.67$2.03$0.64
2017Detailed filing. Detailed filing data is available for this year.$4.58$0.00$4.58$2.52$2.50$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.57$0.00$4.57$2.44$2.09$0.35
2015Detailed filing. Detailed filing data is available for this year.$4.22$0.00$4.22$2.53$2.17$0.36
2014Detailed filing. Detailed filing data is available for this year.$3.86$0.00$3.86$2.61$2.40$0.21
2013Detailed filing. Detailed filing data is available for this year.$3.65$0.00$3.65$1.72$2.01$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.00$3.93$1.75$1.36$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$0.00$3.55$1.69$1.18$0.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.00$3.04$1.56$1.24$0.32
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)6 • <$500k nonprofits