Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: MEMBERSHIP DUES

  total $668,126 · related or exempt $668,126

• 2b · Program service revenue: TRAINING FEES

  total $16,640 · related or exempt $16,640

• 3 · Investment income

  total $200 · excluded $200

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $18,763 · related or exempt $18,763

• 11e · Other revenue, total

  $18,763

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $230,699

• 7 · Other salaries and wages

  total $259,850

• 8 · Pension plan contributions

  total $6,282

• 9 · Other employee benefits

  total $2,838

• 10 · Payroll taxes

  total $35,018

• 11b · Fees: legal

  total $8,420

• 11c · Fees: accounting

  total $19,696

• 11g · Fees: other

  total $92,192

• 13 · Office expenses

  total $13,538

• 14 · Information technology

  total $21,885

• 16 · Occupancy

  total $2,271

• 17 · Travel

  total $21,933

• 19 · Conferences, conventions and meetings

  total $19,400

• 22 · Depreciation, depletion and amortization

  total $5,918

• 23 · Insurance

  total $14,535

• 24a · Other expenses: TELEPHONE AND COMMUNICA

  total $12,876

• 24b · Other expenses: BOARD EXPENSES

  total $6,035

• 24c · Other expenses: BAD DEBT EXPENSE

  total $938

• 24d · Other expenses: MISCELLANEOUS

  total $204

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $84,351 · end of year $11,745

• 2 · Savings and temporary cash investments

  beginning of year $499,058 · end of year $499,257

• 4 · Accounts receivable

  beginning of year $12,850 · end of year $19,695

• 9 · Prepaid expenses and deferred charges

  beginning of year $7,312 · end of year $9,636

• 10a · Land, buildings and equipment: cost or other basis

  $55,992

• 10b · Land, buildings and equipment: accumulated depreciation

  $49,651

• 10c · Land, buildings and equipment, net

  beginning of year $11,132 · end of year $6,341

• 15 · Other assets

  beginning of year $161,280 · end of year $163,343

• 17 · Accounts payable and accrued expenses

  beginning of year $142,512 · end of year $144,845

• 19 · Deferred revenue

  end of year $2,500

• 27 · Net assets without donor restrictions

  beginning of year $633,471 · end of year $562,672

The filer's explanations (Part III)

PART I, LINE 3:

THE OFFICERS OF THE BOARD OF DIRECTORS ADOPTED A PROCEDURE TO ENSURE THAT THE COMPENSATION RECEIVED BY THE CEO IS THE FAIR VALUE FOR SUCH SERVICES BY A LIKE ENTERPRISE UNDER LIKE CIRCUMSTANCES. WE REVIEW THE SALARY SURVEY CONDUCTED BY THE NOSAC ASSOCIATION (CEO/EXECUTIVE DIRECTORS OF LIKE ORGANIZATIONS). CONTEMPORANEOUS DODUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS ARE KEPT.