NATIONAL ACADEMY OF ELDER LAW ATTORNEYS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ACADEMY OF ELDER LAW ATTORNEYS INC (EIN 86-0620517)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-29
- IRS object ID
- 202403039349303000
- Schema version
- 2023v5.1
- 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 | 2024-10-29T17:20:44-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582676261 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rogers & Company PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8300 Boone Boulevard Suite 600 | AddressLine1Txt |
| City | Vienna | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22182 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860620517 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Academy of Elder Law Attorneys | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 7039425711 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1577 Spring Hill Road 310 | AddressLine1Txt |
| City | Vienna | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 221822223 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Alexander T Graham | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 7039425711 | PhoneNum |
| Signature | 2024-10-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| 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 | Amanda E Waterhouse | PreparerPersonNm |
| PTIN | P02014004 | PTIN |
| Phone | 7038930300 | PhoneNum |
| Preparation | 2024-10-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Alexander T Graham | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1577 Spring Hill Road 310 | AddressLine1Txt |
| City | Vienna | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 221822223 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,891,340 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.naela.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | To educate, inspire, serve and provide community to elder and special needs law attorneys. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $28,789 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $7,261 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,804,772 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,757,665 | CYProgramServiceRevenueAmt |
| PY Investment Income | $49,631 | PYInvestmentIncomeAmt |
| CY Investment Income | $101,493 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,942 | PYOtherRevenueAmt |
| CY Other Revenue | $15,170 | CYOtherRevenueAmt |
| PY Total Revenue | $2,857,345 | PYTotalRevenueAmt |
| CY Total Revenue | $2,874,328 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $252 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,488,137 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,612,875 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,431,375 | PYOtherExpensesAmt |
| CY Other Expenses | $1,673,740 | CYOtherExpensesAmt |
| PY Total Expenses | $2,925,012 | PYTotalExpensesAmt |
| CY Total Expenses | $3,286,867 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$67,667 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$412,539 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,345,117 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,365,266 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,638,362 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,937,704 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,706,755 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,427,562 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The mission of the National Academy of Elder Law Attorneys is educate, inspire, serve, and provide community to attorneys with practices in elder and special needs law. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | National Conferences - Provides education to attorneys and others regarding the representation of the elderly and people with special needs. The programs apply to various experience levels and attract beginner and advanced practitioners based on the specific content of each conference. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Public Policy - To continue advocacy on both the federal and state level on issues of importance to the clients of NAELA members, ranging from passage of the Elder Justice Act and the Special Needs Trust Fairness Act to eliminating the two-day Medicare observation. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Publications - NAELA produces several publications for members designed to provide the latest information on the practice of Elder Law and Special Needs Planning. This includes a weekly email newsletter, quarterly NAELA News, and the annual NAELA Journal. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Advanced Elder Law Review - This two-day program includes 14 advanced level sessions focused on elder and special needs law. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| 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 | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | 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 | Yes (1) | 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 | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ann Watkins | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7039425711 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1577 Spring Hill Road 310 | AddressLine1Txt |
| City | Vienna | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 221822223 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Bridget O'Brien Swartz | ||||||||
| President / Vice President | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Roberta K Flowers | ||||||||
| Past President/President | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Judith M Flynn | ||||||||
| Vice President/Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 2.00 | |
| Eric J Einhart | ||||||||
| Treasuer/Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 2.00 | |
| Marielle F Hazen | ||||||||
| Secretary/Director | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Letha Sgritta McDowell | ||||||||
| Past President/Director | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Heather Voorn | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| Christopher M McCarthy | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Shari Polur | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Barbara Boone McGinnis | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Mark T Johnson | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Paul D Shapiro | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Caleb S Lihn | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Lauren Marinaro | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Scott B Silverberg | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Brenna M Galvin | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Donna J Jackson | ||||||||
| Director (Until 5/23) | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| S Clinton Nix | ||||||||
| Director (Until 5/23) | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| C Grace Whiting | ||||||||
| CEO (Until 9/23) | 40.00 | Yes (X) | $179,068 | $0 | $7,455 | 2.00 | ||
| Kirsten Brown Simpson | ||||||||
| COO | 40.00 | Yes (X) | $215,048 | $0 | $5,401 | |||
| Ann Watkins | ||||||||
| VP, Technology & Member Services | 40.00 | Yes (X) | $178,182 | $0 | $22,936 | |||
| Thomas Harlow | ||||||||
| Interim CEO (Begin 9/23) | 40.00 | Yes (X) | $59,713 | $0 | $6,451 | 2.00 | ||
| Michael Knappen | ||||||||
| Director Advocacy | 40.00 | $118,562 | $0 | $10,349 | Yes (X) | |||
| Pamela Yanni | ||||||||
| Director Meetings/Education | 40.00 | $108,028 | $0 | $22,920 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $858,601 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $75,512 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | 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 |
|---|---|---|---|---|---|
| Faegre Drinker Biddle & Reath LLP | |||||
| 3325 N Kensington Street | Arlington | VA | 22207 | Legislative/Advocacy | $168,000 |
| John Consulting | |||||
| 2656 Deer Park Rd | Finksburg | MD | 21048 | IT Consulting | $127,165 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|---|
| Membership Dues | 900099 | $2,320,363 | $2,320,363 | ||
| Meetings & Education | 611430 | $379,352 | $294,002 | $85,350 | |
| Publications | 513120 | $33,247 | $4,458 | $28,789 | |
| Chapter Services | 900099 | $14,703 | $14,703 | ||
| Foundation support | 900099 | $10,000 | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,757,665 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,326 | TotalRevenueColumnAmt |
| Exclusion | $71,326 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,047,179 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,017,012 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $30,167 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,167 | TotalRevenueColumnAmt |
| Exclusion | $30,167 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $15,170 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,170 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,170 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,874,328 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,658,696 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $28,789 | UnrelatedBusinessRevenueAmt |
| Exclusion | $186,843 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $674,253 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $701,421 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,044 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,666 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,491 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,849 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,547 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,090 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,462 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,282 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,445 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,502 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,782 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,073 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,164 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,496 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,108 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Bad debt | $88,704 |
| Dues and subscriptions | $8,925 |
| Taxes and registrations | $6,311 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,286,867 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,837,124 | BOYAmt |
| EOY | $1,448,225 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,273 | BOYAmt |
| EOY | $500 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,683 | BOYAmt |
| EOY | $87,971 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $844,688 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $733,317 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,621 | BOYAmt |
| EOY | $111,371 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,082,779 | BOYAmt |
| EOY | $2,106,577 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,637 | BOYAmt |
| EOY | $610,622 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,345,117 | BOYAmt |
| EOY | $4,365,266 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $688,954 | BOYAmt |
| EOY | $617,148 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,773,982 | BOYAmt |
| EOY | $1,650,470 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,426 | BOYAmt |
| EOY | $670,086 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,638,362 | BOYAmt |
| EOY | $2,937,704 | 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 | $1,706,755 | BOYAmt |
| EOY | $1,427,562 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,706,755 | BOYAmt |
| EOY | $1,427,562 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,345,117 | BOYAmt |
| EOY | $4,365,266 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$412,539 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $133,346 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $2,320,363 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $351,000 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | -$22,459 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $328,541 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $343,414 | AggregateReportedDuesNtcAmt |
| Taxable | -$14,873 | TaxableAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $261,406 | OtherCostOrOtherBasisAmt |
| Depreciation | $242,109 | DepreciationAmt |
| Book Value | $19,297 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $583,282 | OtherCostOrOtherBasisAmt |
| Depreciation | $491,208 | DepreciationAmt |
| Book Value | $92,074 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $111,371 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Right-to-use asset - operating lease | Desc |
| Book Value | $610,622 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $610,622 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Lease liability - operating lease | Desc |
| Amt | $670,086 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $670,086 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | Management evaluated the Academy's tax positions, and has determined that no significant uncertain tax positions qualify for either recognition or disclosure in the consolidated financial statements at December 31, 2023 and 2022. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kirsten Brown Simpson | ||||||||||||||
| COO | $180,048 | $0 | $35,000 | $0 | $0 | $0 | $5,401 | $0 | $0 | $0 | $220,449 | $0 | $0 | $0 |
| Ann Watkins | ||||||||||||||
| VP, Technology & Member Services | $149,182 | $0 | $29,000 | $0 | $0 | $0 | $4,476 | $0 | $18,460 | $0 | $201,118 | $0 | $0 | $0 |
| C Grace Whiting | ||||||||||||||
| CEO (Until 9/23) | $179,068 | $0 | $0 | $0 | $0 | $0 | $5,372 | $0 | $2,083 | $0 | $186,523 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Membership is open to attorneys and all those who possess a juris doctorate or equivalent degree and are licensed or authorized to practice law under the jurisdiction of any country. The attorney renders legal services for the benefit of the elderly and people with disabilities or is in an endeavor which encompasses the legal needs of the elderly and people with disabilities. The attorney has an understanding of the aging process and sensitivity to the needs of the elderly and people with disabilities. The attorney is committed to the highest standards of ethics in representing the needs or promoting the welfare of the elderly and people with disabilities. The attorney, as a condition of membership, pledges to support NAELA's aspirational standards for the practice of elder law. The aspirational standards can be viewed at www.naela.org. The attorney has knowledge of the aging network and those services available through other agencies which benefit the elderly and people with disabilities, or wishes to gain such knowledge. The attorney has a commitment to positive involvement in the work of NAELA and its purposes. |
| Form 990, Part VI, Section A, line 7a | Members of the governing body are elected by NAELA members serving on a nominating committee. |
| Form 990, Part VI, Section A, line 7b | The membership votes on proposed bylaw amendments and questions placed in front of the membership by the Board as set out in the bylaws. |
| Form 990, Part VI, Section B, line 11b | The draft 990 is prepared by outside accountants and reviewed by the CEO, Counsel, Finance Committee, with a copy of the form 990 provided to the Board. |
| Form 990, Part VI, Section B, line 12c | The Board of Directors on an annual basis must complete and sign a conflict of interest statement. |
| Form 990, Part VI, Section B, line 15 | The Chief Executive Officer annually presents a report that outlines the accomplishments and challenges of the current fiscal year. The CEO also provides the Finance Committee with salary and budget information and benchmarking data from associations of similar size and scope in the Washington, DC area to evaluate the CEO. Each member of the Board completes the CEO performance evaluation form. Using the collected information, the Finance Committee completes its evaluation of CEO performance in Executive session. The Finance Committee discusses options and parameters for adjusting the CEO's salary or other compensation or employee benefits based upon the financial condition of NAELA, the benchmarking information provided by the CEO, and the CEO's performance based on the report of the Finance Committee. The Vice President and Treasurer then present the recommendations to the Board of Directors in Executive session. The Board discusses and finalizes the written evaluation of the CEO, any changes to the CEO's compensation or benefits, and goals for the CEO. These goals shall be consistent with NAELA's mission and strategic plan. |
| Form 990, Part VI, Section C, line 19 | The governing documents, such as the bylaws, are available on the website. Conflict of interest policies and financial statements are maintained at headquarters and are available upon request. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|
| National Academy of Elder Law Attorneys Senior Rights PAC | ||||||||||
| 1577 Spring Hill Road | Vienna | VA | 221822223 | 900127930 | Accepting and distributing campaign contributions | VA | 527 | 0 | ||
| National Academy of Elder Law Attorneys Foundation | ||||||||||
| 1577 Spring Hill Road | Vienna | VA | 221822223 | 455334205 | Scholarships and education in the field of elder and special needs law | VA | 501(c)(3) | Yes (1) | Line 7 | NAELA |
| 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 | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |