Form 990 for tax year 2025
Filed by INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS.
Totals
- Total revenue
- $300,303
- Total expenses
- $275,768
- Contributions and grants received
- $143,702
- Grants paid
- $0
- Program service revenue
- $153,506
- Investment income
- $1,795
- Other revenue
- $1,300
- Total assets, end of year
- $199,213
- Total liabilities, end of year
- $55,902
- Net assets or fund balances, end of year
- $143,311
- Program services expenses (Part IX)
- $234,405
- Management and general expenses
- $41,363
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 85.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$88,721
-
1f · All other contributions, gifts and grants
$54,981
-
2a · Program service revenue: EDUCATION
total $22,360 · related or exempt $22,360
-
2b · Program service revenue: EVENT SPONSORSHIPS
total $60,812 · related or exempt $60,812
-
2c · Program service revenue: EVENTS
total $67,342 · related or exempt $67,342
-
2d · Program service revenue: IREM FOUNDATION
total $2,992 · related or exempt $2,992
-
3 · Investment income
total $1,795 · excluded $1,795
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: SERVICES
total $1,300 · related or exempt $1,300
-
11e · Other revenue, total
$1,300
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $174,328 · program services $148,179 · management and general $26,149
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $0
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $12,040 · program services $10,234 · management and general $1,806
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $2,100 · program services $1,785 · management and general $315
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $7,396 · program services $6,287 · management and general $1,109
-
12 · Advertising and promotion
total $655 · program services $557 · management and general $98
-
13 · Office expenses
total $4,438 · program services $3,772 · management and general $666
-
14 · Information technology
total $2,450 · program services $2,083 · management and general $367
-
15 · Royalties
total $0
-
16 · Occupancy
total $5,152 · program services $4,379 · management and general $773
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $423 · program services $360 · management and general $63
-
23 · Insurance
total $801 · program services $681 · management and general $120
-
24a · Other expenses: EVENT
total $62,063 · program services $52,754 · management and general $9,309
-
24b · Other expenses: SMALL EQUIPMENT PURCHASE
total $1,532 · program services $1,302 · management and general $230
-
24c · Other expenses: TELEPHONE
total $1,388 · program services $1,180 · management and general $208
-
24d · Other expenses: EDUCATION
total $505 · program services $429 · management and general $76
-
24e · All other expenses
total $497 · program services $423 · management and general $74
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $103,991 · end of year $122,221
-
2 · Savings and temporary cash investments
beginning of year $87,349 · end of year $74,734
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$5,097
-
10b · Land, buildings and equipment: accumulated depreciation
$2,840
-
10c · Land, buildings and equipment, net
beginning of year $2,680 · end of year $2,257
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $1
-
19 · Deferred revenue
beginning of year $61,033 · end of year $55,902
-
27 · Net assets without donor restrictions
beginning of year $132,987 · end of year $143,311
Mission and programs · 2025
Mission
OFFERING MEANINGFUL EXPERIENCES THROUGH EDUCATION, PARTNERSHIPS AND NETWORKING IN THE REAL ESTATE INDUSTRY.
-
Serving real estate professionals who manage ALL REAL ESTATE propertytypes, The Institute of Real Estate Management Organization, IREM has beenan integral force in the State of Georgia, since 1970. We are dedicated todelivering leading-edge networking and educational offerings for everystage of your career, evolving with you to provide lifelong professionaldevelopment opportunities.
As filed on the 2025 return.
Listed in Part VII
-
Deborah Westphal Cpm ArmiaeDEBORAH WESTPHAL CPM ARMIAE
Executive Dir.
- Total calculated
- $163,768
- From this org
- $155,000
- From related orgs
- $0
- Other
- $8,768
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $125,000
- Bonus
- $30,000
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- $8,768
- Filer's total
- $163,768
-
Wendy Moza CpmWENDY MOZA CPM
VP EDUCATION
- Total calculated
- $10,560
- From this org
- $10,560
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Anna GronholmANNA GRONHOLM
PR CHAIRPERSON
- Total calculated
- $0
- Hours/week
- 2
-
Tandelyn Hodge CarterTANDELYN HODGE CARTER
CHAIR COM OUTRE
- Total calculated
- $0
- Hours/week
- 1
-
Maria JordanMARIA JORDAN
CO-CHAIR DEI
- Total calculated
- $0
- Hours/week
- 2
-
Andrea BergANDREA BERG
EMERGING LEADER
- Total calculated
- $0
- Hours/week
- 1
-
Indhira Breton CpmINDHIRA BRETON CPM
CO-CHAIR ED COM
- Total calculated
- $0
- Hours/week
- 0.5
-
Tatiana Dwight AssociateTATIANA DWIGHT ASSOCIATE
CONNECT. CORNER
- Total calculated
- $0
- Hours/week
- 1
-
Kenisha Franklin CpmKENISHA FRANKLIN CPM
CO-CHAIR DEI
- Total calculated
- $0
- Hours/week
- 0.25
-
Stephanie KircherSTEPHANIE KIRCHER
CO-CHAIR ED COM
- Total calculated
- $0
- Hours/week
- 1
-
Brenda Lindner CpmBRENDA LINDNER CPM
CORP. OUTREACH
- Total calculated
- $0
- Hours/week
- 0.5
-
Mandi Lopes CpmMANDI LOPES CPM
VP MEMBERSHIP
- Total calculated
- $0
- Hours/week
- 2
-
Cindy Marshall CpmCINDY MARSHALL CPM
CO-CHAIR DEI
- Total calculated
- $0
- Hours/week
- 1
-
Ashley SimienASHLEY SIMIEN
PR CHAIRPERSON
- Total calculated
- $0
- Hours/week
- 1
-
Joshua Page Cpm CandidateJOSHUA PAGE CPM CANDIDATE
CO-CHAIR PRO CO
- Total calculated
- $0
- Hours/week
- 0.5
-
David Sayers Cpm CandidateDAVID SAYERS CPM CANDIDATE
VP NETWORK CONN
- Total calculated
- $0
- Hours/week
- 1
-
Autumn Sillay CpmAUTUMN SILLAY CPM
VP COMMUNICATIO
- Total calculated
- $0
- Hours/week
- 2
-
Bridget Ray CpmBRIDGET RAY CPM
President
- Total calculated
- $0
- Hours/week
- 2
-
Jasmyn Sylvester Cpm AcomJASMYN SYLVESTER CPM ACOM
IMM. PAST PRES
- Total calculated
- $0
- Hours/week
- 1
-
Kimberly Jackson CpmKIMBERLY JACKSON CPM
REGION IV VP
- Total calculated
- $0
- Hours/week
- 0.5
-
David Garvey CpmDAVID GARVEY CPM
VP FINANCE
- Total calculated
- $0
- Hours/week
- 2
-
Lataraini Carter BushLATARAINI CARTER BUSH
EMERGING LEADER
- Total calculated
- $0
- Hours/week
- 1
-
Frank EwingFRANK EWING
MEMB CO-CHAIR
- Total calculated
- $0
- Hours/week
- 0.5
-
Abigaelle ReversABIGAELLE REVERS
MEMB CO-CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Joseph Lehmuth Cpm AmoJOSEPH LEHMUTH CPM AMO
PRESIDENT-ELECT
- Total calculated
- $0
- Hours/week
- 1
-
Allen McCurdyALLEN MCCURDY
CO-CHAIR PRO CO
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Written employment contract
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 1 June 2026
- IRS schema version
- 2025v4.1
- Source object
- 202631529349300738
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