Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $884,403

• 2a · Program service revenue: CONFERENCES

  total $11,107,550 · related or exempt $11,107,550

• 2b · Program service revenue: MEMBERSHIP

  total $9,240,671 · related or exempt $9,240,671

• 2c · Program service revenue: RETIREMENT PLAN ACADEMY

  total $7,188,138 · related or exempt $7,188,138

• 2d · Program service revenue: PUBLICATIONS

  total $2,185,310 · related or exempt $227,140 · unrelated business $1,958,170

• 2e · Program service revenue: ADVOCACY SPONSORSHIP

  total $114,500 · related or exempt $114,500

• 2f · All other program service revenue

  total $73,395 · related or exempt $73,395

• 3 · Investment income

  total $827,102 · excluded $827,102

• 5 · Royalties

  total $10,022 · excluded $10,022

• 7a · Gross sales of assets other than inventory

  securities $1,271,544

• 7b · Less cost or other basis and sales expenses

  securities $1,235,425

• 7c · Gain or loss

  securities $36,119

• 7d · Net gain or loss

  total $36,119 · excluded $36,119

• 11a · Other revenue: MISCELLANEOUS

  total $128,520 · excluded $128,520

• 11b · Other revenue: SIGNATURE AWARDS

  total $14,875 · excluded $14,875

• 11e · Other revenue, total

  $143,395

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $80,473

• 5 · Compensation of officers, directors and key employees

  total $2,320,690

• 7 · Other salaries and wages

  total $11,339,309

• 8 · Pension plan contributions

  total $1,419,446

• 9 · Other employee benefits

  total $1,367,540

• 10 · Payroll taxes

  total $830,574

• 11b · Fees: legal

  total $145,310

• 11c · Fees: accounting

  total $78,281

• 11d · Fees: lobbying

  total $1,069,980

• 11f · Fees: investment management

  total $30,000

• 11g · Fees: other

  total $877,880

• 12 · Advertising and promotion

  total $76,427

• 13 · Office expenses

  total $459,080

• 14 · Information technology

  total $954,576

• 15 · Royalties

  total $800

• 16 · Occupancy

  total $700,836

• 17 · Travel

  total $1,003,745

• 19 · Conferences, conventions and meetings

  total $5,271,729

• 20 · Interest

  total $21,644

• 22 · Depreciation, depletion and amortization

  total $893,682

• 23 · Insurance

  total $142,377

• 24a · Other expenses: CREDIT CARD FEES

  total $424,498

• 24b · Other expenses: HONORARIA

  total $166,930

• 24c · Other expenses: DUES & SUBSCRIPTIONS

  total $157,151

• 24d · Other expenses: TAXES

  total $138,751

• 24e · All other expenses

  total $44,498

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $7,670,051 · end of year $7,979,815

• 4 · Accounts receivable

  beginning of year $997,478 · end of year $767,416

• 5 · Loans and receivables from officers and key people

  beginning of year $7,521,795 · end of year $8,474,480

• 8 · Inventories for sale or use

  beginning of year $9,796 · end of year $10,295

• 9 · Prepaid expenses and deferred charges

  beginning of year $825,254 · end of year $1,279,998

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

  $9,254,890

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

  $5,892,183

• 10c · Land, buildings and equipment, net

  beginning of year $3,657,968 · end of year $3,362,707

• 11 · Investments: publicly traded securities

  beginning of year $9,958,102 · end of year $10,907,641

• 13 · Investments: program-related

  end of year $5,743

• 14 · Intangible assets

  beginning of year $1,690,766 · end of year $3,741,293

• 15 · Other assets

  beginning of year $4,268,192 · end of year $3,939,563

• 17 · Accounts payable and accrued expenses

  beginning of year $2,820,260 · end of year $3,174,947

• 19 · Deferred revenue

  beginning of year $10,312,227 · end of year $11,644,037

• 23 · Secured mortgages and notes payable

  beginning of year $569,352 · end of year $322,760

• 25 · Other liabilities

  beginning of year $5,276,045 · end of year $4,624,098

• 27 · Net assets without donor restrictions

  beginning of year $17,621,518 · end of year $20,703,109

The filer's explanations (Part III)

PART I, LINE 1A

THERE IS A TAX GROSS UP FOR DISABILITY AND LIFE INSURANCE. MONTHLY CLUB DUES ARE PAID ALONG WITH RELEVANT T&E CHARGES. THE CLUB IS PRIMARILY FOR BUSINESS ENTERTAINMENT. THE CEO IS AUTHORIZED FOR FIRST-CLASS TRAVEL.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• ASPPA PRACTICES LLC

  LICENSING TMS · DE · income $0 · assets $0

  Directly controlled by AMERICAN RETIREMENT ASSOCIATION