NATIONAL INSTITUTE FOR DIRECT INSTRUCTION: Form 990, tax year 2022
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- Organization
- NATIONAL INSTITUTE FOR DIRECT INSTRUCTION (EIN 93-1241440)
- Tax period
- 2022-08-01 to 2023-07-31
- Filed
- 2024-03-25
- IRS object ID
- 202440859349300014
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-25T10:59:01-05:00 | ReturnTs |
| Tax Period End | 2023-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 930396435 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KERNUTT STOKES LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 EXECUTIVE PARKWAY SUITE 110 | AddressLine1Txt |
| City | EUGENE | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 974017116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 931241440 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL INSTITUTE FOR DIRECT | BusinessNameLine1Txt |
| Business Name Line2 | INSTRUCTION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 5414851973 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 11248 | AddressLine1Txt |
| City | EUGENE | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97440 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KURT E ENGELMANN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5414851163 | PhoneNum |
| Signature | 2024-02-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KURT | PersonFirstNm |
| Person Last | ENGELMANN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KEVIN C BELL | PreparerPersonNm |
| PTIN | P01262441 | PTIN |
| Phone | 5416871170 | PhoneNum |
| Preparation | 2024-02-08 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KURT E ENGELMANN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 11248 | AddressLine1Txt |
| City | EUGENE | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97440 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,680,810 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://WWW.NIFDI.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE CONTINUOUS ADMINISTRATIVE AND CURRICLULAR SUPPORT TO SCHOOLS AND DISTRICTS AS THEY IMPLEMENT DIRECT INSTRUCTION (DI) PROGRAMS. ADDITIONALLY, TO CONDUCT, PROMOTE, AND PUBLICIZE HIGH-QUALITY RESEARCH ON THE EFFECTS OF DI IMPLEMENTATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $147,403 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,162 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,375,231 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,668,401 | CYProgramServiceRevenueAmt |
| PY Investment Income | $185 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,247 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,522,819 | PYTotalRevenueAmt |
| CY Total Revenue | $2,680,810 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $846,918 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $820,406 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,591,285 | PYOtherExpensesAmt |
| CY Other Expenses | $2,045,678 | CYOtherExpensesAmt |
| PY Total Expenses | $3,438,203 | PYTotalExpensesAmt |
| CY Total Expenses | $2,866,084 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $84,616 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$185,274 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $844,280 | TotalAssetsBOYAmt |
| Total Assets EOY | $791,288 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $323,451 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $459,807 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $520,829 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $331,481 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO HELP SCHOOLS AND DISTRICTS MAXIMIZE STUDENT ACHIEVEMENT IN CORE ACADEMIC AREAS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,180,618 | ExpenseAmt |
| Revenue | $2,393,529 | RevenueAmt |
| Desc | ORGANIZATION SUPPORTS IMPLEMENTIATIONS OF DIRECT INSTRUCTION IN DIFFERENT PARTS OF THE UNITED STATES AND THE UNITED KINGDOM, PROVIDING BENEFITS IN EDUCATING STUDENTS TO THE COMMUNITIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $212,915 | ExpenseAmt |
| Revenue | $274,872 | RevenueAmt |
| Desc | ORGANIZATION PROVIDES TRAINING EVENTS FOCUSED ON PROFESSIONAL DEVELOPMENT TO SUPPORT SCHOOLS & DISTRICTS WHO ARE IMPLEMENTING DIRECT INSTRUCTION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,393,533 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 46 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTINE WLASCHIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5414851973 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1140 WILLAGILLESPIE RD SUITE 318 | AddressLine1Txt |
| City | EUGENE | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97401 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| KURT E ENGELMANN | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $98,797 | $0 | $14,493 | |
| GARY DAVIS | |||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $4,000 | $0 | $0 | |
| TAMARA BRESSI | |||||||
| SECRETARY | 40.00 | Yes (X) | $131,510 | $0 | $10,576 | ||
| JEROME SILBERT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DEBBIE EGAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DIANNA CARRIZALES-ENGELMANN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BONNIE GROSSEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROSELLA GIVENS | |||||||
| EMPLOYEE | 40.00 | $114,508 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $348,815 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $25,069 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AAT EDUCATION | |||||
| 1701 PENNSYLVANIA AVE NW STE 200 | WASHINGTON | DC | 20006 | DIRECT INSTRUCTION IMPLEMENTATION | $163,587 |
| STAR READING CORP | |||||
| 3970 WILLOW RIDGE ROAD | DOUGLASVILLE | GA | 30135 | DIRECT INSTRUCTION IMPLEMENTATION | $163,281 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $8,162 | AllOtherContributionsAmt |
| Total Contributions | $8,162 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SCHOOL IMPLEMENTATION | 611710 | $2,393,529 | $2,393,529 |
| OUTREACH | 611710 | $191,884 | $191,884 |
| OTHER PROGRAM SERVICES | 611710 | $82,988 | $82,988 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,668,401 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,247 | TotalRevenueColumnAmt |
| Exclusion | $4,247 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,680,810 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,668,401 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,247 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,469 | TotalAmt |
| Program Services | $149,128 | ProgramServicesAmt |
| Management And General | $40,341 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $474,814 | TotalAmt |
| Program Services | $340,576 | ProgramServicesAmt |
| Management And General | $134,238 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,041 | TotalAmt |
| Program Services | $76,076 | ProgramServicesAmt |
| Management And General | $26,965 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,082 | TotalAmt |
| Program Services | $39,190 | ProgramServicesAmt |
| Management And General | $13,892 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,151 | TotalAmt |
| Management And General | $20,151 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,856 | TotalAmt |
| Management And General | $1,856 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,259 | TotalAmt |
| Management And General | $17,259 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,406,373 | TotalAmt |
| Program Services | $1,383,379 | ProgramServicesAmt |
| Management And General | $22,994 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,774 | TotalAmt |
| Management And General | $47,774 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,837 | TotalAmt |
| Management And General | $59,837 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,386 | TotalAmt |
| Program Services | $28,386 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,804 | TotalAmt |
| Management And General | $3,804 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,050 | TotalAmt |
| Management And General | $7,050 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,130 | TotalAmt |
| Management And General | $10,130 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACTOR EXPENSES | $284,066 | $267,467 | $16,599 |
| VENUE FEES | $94,560 | $94,560 | |
| DUES & SUBSCRIPTIONS | $24,511 | $24,511 | |
| SUPPLIES AND SHIPPING | $23,420 | $10,437 | $12,983 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,501 | TotalAmt |
| Program Services | $4,334 | ProgramServicesAmt |
| Management And General | $12,167 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,866,084 | TotalAmt |
| Program Services | $2,393,533 | ProgramServicesAmt |
| Management And General | $472,551 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $657,314 | BOYAmt |
| EOY | $413,627 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,045 | BOYAmt |
| EOY | $137,752 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,546 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $158,808 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $143,896 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,281 | BOYAmt |
| EOY | $14,912 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $640 | BOYAmt |
| EOY | $220,451 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $844,280 | BOYAmt |
| EOY | $791,288 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $323,451 | BOYAmt |
| EOY | $236,873 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $222,934 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $323,451 | BOYAmt |
| EOY | $459,807 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $520,829 | BOYAmt |
| EOY | $331,481 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $520,829 | BOYAmt |
| EOY | $331,481 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $844,280 | BOYAmt |
| EOY | $791,288 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$185,274 | ReconcilationRevenueExpnssAmt |
| Donated Services And Use Fclts | -$4,074 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,630 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $446 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,153 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,503 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,162 | CurrentTaxYearAmt |
| Total | $29,894 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,808,331 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,948,483 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,319,854 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,375,231 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,668,401 | CurrentTaxYearAmt |
| Total | $16,120,300 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,811,961 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,948,929 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,329,007 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,383,734 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,676,563 | CurrentTaxYearAmt |
| Total | $16,150,194 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $16,150,194 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $734 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $927 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $162 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $185 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,247 | CurrentTaxYearAmt |
| Total | $6,255 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $734 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $927 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $162 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $185 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,247 | CurrentTaxYearAmt |
| Total | $6,255 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,812,695 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,949,856 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,329,169 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,383,919 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,680,810 | CurrentTaxYearAmt |
| Total | $16,156,449 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99960 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99990 | PublicSupportPY509Pct |
| Investment Income CY | 0.00040 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $158,808 | OtherCostOrOtherBasisAmt |
| Depreciation | $143,896 | DepreciationAmt |
| Book Value | $14,912 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,912 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| TAX REFUND RECEIVABLE | $640 |
| RIGHT OF USE ASSET | $219,811 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $220,451 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $222,934 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $222,934 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | KURT E. ENGELMANN (PRESIDENT) AND DIANNA CARRIZALES-ENGELMANN (DIRECTOR) ARE MARRIED. |
| FORM 990, PART VI, SECTION A, LINE 6 | NATIONAL INSTITUTE FOR DIRECT INSTRUCTION IS ORGANIZED AS A MEMBER ORGANIZATION. KURT E. ENGELMANN IS LISTED AS THE ONLY MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE DIRECTORS ARE ELECTED WHEN VACANCIES ARE OPEN AFTER A TERM HAS EXPIRED. RANGES OF TERMS ARE 1 YEAR, 2 YEARS AND 3 YEARS |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO BOARD COMMITTEES OR SUBCOMMITTEES. DOCUMENTATION OF MEETINGS AND WRITTEN ACTIONS IS DONE BY THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PRESIDENT IS ASSIGNED TO REVIEW FORM 990 BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | A COPY OF THE CONFLICT OF INTEREST POLICY IS GIVEN TO ALL BOARD MEMBERS, OFFICERS, AND EMPLOYEES UPON COMMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH NIFDI OR AT THE OFFICIAL ADOPTION OF THIS POLICY. EACH BOARD MEMBER, OFFICER, AND EMPLOYEE SHALL SIGN AND DATE THE POLICY AT THE BEGINNING OF HIS OR HER TERM OF SERVICE OR EMPLOYMENT OR UPON THE OFFICIAL ADOPTION OF THIS POLICY. FAILURE TO SIGN DOES NOT NULLIFY THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | WHEN OFFICERS' SALARIES ARE SET, THE BOARD USES OUTSIDE GUIDELINES ABOUT WHAT IS AN APPROPRIATE SALARY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 1,383,379. MANAGEMENT AND GENERAL EXPENSES 22,994. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,406,373. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|---|---|---|---|---|---|---|
| ROYAL I LLC | ||||||||||
| PO BOX 448 | EUGENE | OR | 97440 | 931191727 | CONSULTING | OR | NONE | N/A | 0 | 0 |
| ENGELMANN FAMILY LLC | ||||||||||
| PO BOX 448 | EUGENE | OR | 97440 | 931191725 | RENTALS | OR | NONE | N/A | 0 | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ENGELMANN-BECKER CORPORATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 72B CENTENNIAL LOOP SUITE 300 | AddressLine1Txt |
| City | EUGENE | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 370913069 | EIN |
| Primary Activities | EDUCATION PROGRAM | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NONE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ENGELMANN-BECKER CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionTypeTxt |
| Involved | $2,758 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |
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