Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: CONFERENCES

  total $8,980,053 · related or exempt $8,980,053

• 2b · Program service revenue: MEMBERSHIP

  total $8,313,942 · related or exempt $8,313,942

• 2c · Program service revenue: RETIREMENT PLAN ACADEMY

  total $6,423,453 · related or exempt $6,423,453

• 2d · Program service revenue: PUBLICATIONS

  total $1,396,899 · related or exempt $192,545 · unrelated business $1,204,354

• 2e · Program service revenue: GOV'T AFFAIRS SPONSORSHIPS

  total $250,000 · related or exempt $250,000

• 2f · All other program service revenue

  total $64,924 · related or exempt $64,924

• 3 · Investment income

  total $500,238 · excluded $500,238

• 7a · Gross sales of assets other than inventory

  securities $5,930,012

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

  securities $5,366,109

• 7c · Gain or loss

  securities $563,903

• 7d · Net gain or loss

  total $563,903 · excluded $563,903

• 11a · Other revenue: MISCELLANEOUS

  total $50,276 · excluded $50,276

• 11b · Other revenue: SIGNATURE AWARDS

  total $9,900 · excluded $9,900

• 11e · Other revenue, total

  $60,176

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $54,689

• 5 · Compensation of officers, directors and key employees

  total $2,276,769

• 7 · Other salaries and wages

  total $9,159,353

• 8 · Pension plan contributions

  total $1,182,763

• 9 · Other employee benefits

  total $810,401

• 10 · Payroll taxes

  total $662,412

• 11b · Fees: legal

  total $278,718

• 11c · Fees: accounting

  total $72,390

• 11d · Fees: lobbying

  total $1,282,122

• 11f · Fees: investment management

  total $30,000

• 11g · Fees: other

  total $656,272

• 12 · Advertising and promotion

  total $43,177

• 13 · Office expenses

  total $622,350

• 14 · Information technology

  total $819,698

• 15 · Royalties

  total $1,322

• 16 · Occupancy

  total $664,594

• 17 · Travel

  total $762,333

• 19 · Conferences, conventions and meetings

  total $4,423,993

• 20 · Interest

  total $39,166

• 22 · Depreciation, depletion and amortization

  total $802,260

• 23 · Insurance

  total $138,124

• 24a · Other expenses: CREDIT CARD FEES

  total $284,686

• 24b · Other expenses: DUES & SUBSCRIPTIONS

  total $167,902

• 24c · Other expenses: HONORARIA

  total $160,634

• 24d · Other expenses: TAXES

  total $105,597

• 24e · All other expenses

  total $25,110

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $10,621,674 · end of year $10,130,180

• 4 · Accounts receivable

  beginning of year $2,989,247 · end of year $697,056

• 5 · Loans and receivables from officers and key people

  end of year $1,870,264

• 8 · Inventories for sale or use

  beginning of year $11,360 · end of year $3,741

• 9 · Prepaid expenses and deferred charges

  beginning of year $560,156 · end of year $860,393

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

  $7,355,813

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

  $5,219,210

• 10c · Land, buildings and equipment, net

  beginning of year $2,358,936 · end of year $2,136,603

• 11 · Investments: publicly traded securities

  beginning of year $9,866,379 · end of year $11,092,972

• 14 · Intangible assets

  beginning of year $343,421 · end of year $1,160,564

• 15 · Other assets

  beginning of year $7,400,991 · end of year $7,187,762

• 17 · Accounts payable and accrued expenses

  beginning of year $2,536,700 · end of year $2,528,558

• 19 · Deferred revenue

  beginning of year $10,497,047 · end of year $10,350,513

• 23 · Secured mortgages and notes payable

  beginning of year $1,032,091 · end of year $805,593

• 25 · Other liabilities

  beginning of year $8,541,246 · end of year $8,493,219

• 27 · Net assets without donor restrictions

  beginning of year $11,545,080 · end of year $12,961,652

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.

PART I, LINE 4B

THE ORGANIZATION HAS AN UNFUNDED, NON-QUALIFIED DEFERRED COMPENSATION PLAN WITH BRIAN GRAFF UNDER SECTION 457(F) OF THE INTERNAL REVENUE CODE. INCLUDED IN DEFERRED COMPENSATION IN PART II, COLUMN C IS A TOTAL OF $291,262 REPRESENTING THE AMOUNT OF COMPENSATION REPORTED RATABLY OVER THE SERVICE PERIOD OF THE PLAN.

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