National Association of Independent Fee: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: National Association of Independent Fee (EIN 86-0204793)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-11-15
IRS object ID: 201743199349306919
Schema version: 2016v3.1
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
Form 990
Schedule C
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-11-15T11:12:47-06:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BKD LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1901 S Meyers Road Suite 500	AddressLine1Txt
City	Oakbrook Terrace	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	601815209	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	860204793	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	National Association of Independent Fee	BusinessNameLine1Txt
Business Name Line2	Appraisers Inc	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
In Care Of	% SMITHBUCKLIN CORPORATION	InCareOfNm
Business Name Control	NATI	BusinessNameControlTxt
Phone	3126734969	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N Wabash Ave	AddressLine1Txt
City	Chicago	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PAM O'BRIEN	PersonNm
Person Title	Exec.Vice President	PersonTitleTxt
Phone	3123216830	PhoneNum
Signature	2017-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Rebekuh Eley	PreparerPersonNm
PTIN	P01247672	PTIN
Phone	6302829500	PhoneNum
Preparation	2017-11-15	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	167.68.126.162	IPv4AddressTxt

Field	Value	IRS element (for citing)
Federal Original Submission Id	15750420173195000002	FederalOriginalSubmissionId
Federal Original Submission Id	2017-11-15	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	1BCFEA06A29A3C56B273F8918999403CFB49C2C2	AtSubmissionCreationDeviceId
At Submission Filing Device Id	D1F8CB186DE9679A9F8470E224643871DFBA0AAE	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PAM O'BRIEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N Wabash Ave	AddressLine1Txt
City	Chicago	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$645,661	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.NAIFA.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1960	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	THE NATIONAL ASSOCIATION OF INDEPENDENT FEE APPRAISERS IS AN ASSOCIATION OF PROFESSIONAL REAL (CONT. ON SCHEDULE O)	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$473,139	PYProgramServiceRevenueAmt
CY Program Service Revenue	$439,849	CYProgramServiceRevenueAmt
PY Investment Income	$1,927	PYInvestmentIncomeAmt
CY Investment Income	$1,396	CYInvestmentIncomeAmt
PY Other Revenue	$9,291	PYOtherRevenueAmt
CY Other Revenue	$4,854	CYOtherRevenueAmt
PY Total Revenue	$484,357	PYTotalRevenueAmt
CY Total Revenue	$446,099	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	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$462,561	PYOtherExpensesAmt
CY Other Expenses	$491,788	CYOtherExpensesAmt
PY Total Expenses	$462,561	PYTotalExpensesAmt
CY Total Expenses	$491,788	CYTotalExpensesAmt
PY Revenues Less Expenses	$21,796	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$45,689	CYRevenuesLessExpensesAmt
Total Assets BOY	$763,135	TotalAssetsBOYAmt
Total Assets EOY	$727,652	TotalAssetsEOYAmt
Total Liabilities BOY	$288,884	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$305,340	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$474,251	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$422,312	NetAssetsOrFundBalancesEOYAmt
Mission	THE NATIONAL ASSOCIATION OF INDEPENDENT FEE APPRAISERS IS AN ASSOCIATION OF PROFESSIONAL REAL ESTATE APPRAISERS COMMITTED TO THE SUPPORT OF ITS MEMBERS, FOR A SERVICE OF TRUST AND INTEGRITY, THAT BENEFITS THE MEMBERS, THE PROFESSION AND THE GENERAL PUBLIC.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDING CONTINUING EDUCATION TO MEMBERS	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	Yes (true)	LocalChaptersInd
Policies Reference Chapters	Yes (true)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SMITHBUCKLIN CORPORATION	PersonNm
Phone	3126734969	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N WABASH AVE	AddressLine1Txt
City	Chicago	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
CHUCK BLAU
NATIONAL DIRECTOR	0.3	0.0	Yes (X)	$0	$0	$0
JERRY L JONES
NATIONAL DIRECTOR	0.3	0.0	Yes (X)	$0	$0	$0
NENA HENDERSON
IMMEDIATE PAST PRESIDENT	0.3	0.0	Yes (X)	$0	$0	$0
ROBERT A SOLOTIST
NATIONAL DIRECTOR	0.3	0.0	Yes (X)	$0	$0	$0
MIKE CORDELL
NATIONAL DIRECTOR	0.3	0.0	Yes (X)	$0	$0	$0
GREGORY K ZIEBA
NATIONAL DIRECTOR	0.3	0.0	Yes (X)	$0	$0	$0
RONALD J ZIELKE SR
NATIONAL DIRECTOR	0.3	0.0	Yes (X)	$0	$0	$0
MIKE LANGE SR
NATIONAL DIRECTOR	0.3	0.0	Yes (X)	$0	$0	$0
MIKE LANGE JR
NATIONAL DIRECTOR	0.3	0.0	Yes (X)	$0	$0	$0
LOUIS A BONATO
PRESIDENT	1.3	0.0		$0	$0	$0	Yes (X)
PAM O'BRIEN
EXEC. VICE PRESIDENT	20.0	0.0		$0	$0	$0	Yes (X)
CAROL AMES
NATIONAL DIRECTOR	1.3	0.0		$0	$0	$0	Yes (X)
DAVID DOERING
PRESIDENT ELECT	1.3	0.0		$0	$0	$0	Yes (X)
MARK EVANS
NATIONAL SECRETARY	1.3	0.0		$0	$0	$0	Yes (X)
ROBERT LUCIANI
NATIONAL TREASURER	1.3	0.0		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	SmithBucklin Corporation	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N WABASH	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
Services	Management services	ServicesDesc
Compensation	$312,510	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EDUCATIONAL COURSES	611430	$81,324	$81,324
MEMBERSHIP DUES	900099	$358,525	$358,525

Field	Value	IRS element (for citing)
Total Program Service Revenue	$439,849	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$972	TotalRevenueColumnAmt
Exclusion	$972	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$199,986	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$199,562	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$424	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$424	TotalRevenueColumnAmt
Exclusion	$424	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER	Desc
Business	900099	BusinessCd
Total Revenue Column	$4,854	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,854	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$4,854	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$446,099	TotalRevenueColumnAmt
Related Or Exempt Func Income	$444,703	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,396	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$80,000	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$757	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$39,600	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$19,798	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$550	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,556	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$26,343	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$621	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,348	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
EDUCATIONAL COURSES	$147,543
MEMBERSHIP SERVICES	$94,420
GOVERNANCE	$35,485
ALLIANCE AND INDUSTRY RELATIO	$31,767

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$491,788	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$552,089	BOYAmt
EOY	$705,908	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$199,562	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$8,285	BOYAmt
EOY	$18,070	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,081	BOYAmt
EOY	$3,674	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$118	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$763,135	BOYAmt
EOY	$727,652	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$27,140	BOYAmt
EOY	$40,692	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$261,744	BOYAmt
EOY	$264,648	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$288,884	BOYAmt
EOY	$305,340	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$474,251	BOYAmt
EOY	$422,312	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$474,251	BOYAmt
EOY	$422,312	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$763,135	BOYAmt
EOY	$727,652	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$45,689	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$6,250	PriorPeriodAdjustmentsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbyingGrp
Total Direct Lobbying		TotalDirectLobbyingGrp
Total Lobbying Expend		TotalLobbyingExpendGrp
Other Exempt Purpose Expend		OtherExemptPurposeExpendGrp
Total Exempt Purpose Expend		TotalExemptPurposeExpendGrp
Lobbying Nontaxable Amount		LobbyingNontaxableAmountGrp
Grassroots Nontaxable		GrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non Tx		TotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non Tx		TotLbbyExpendMnsLbbyngNonTxGrp
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (true)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp
Leasehold Improvements		LeaseholdImprovementsGrp
Equipment		EquipmentGrp
Other Land Buildings		OtherLandBuildingsGrp
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt
Total Liability	$0	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	NAIFA IS SUBJECT TO INCOME TAX ON UNRELATED BUSINESS INCOME. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION HAS NO ON-GOING FEDERAL OR STATE INCOME TAX AUDITS. THEY ARE NO LONGER SUBJECT OT FEDERAL OR STATE INCOME TAX AUDITS BEFORE THE 2013 TAX YEAR.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART 1, LINE 1:	DESCRIPTION OF ORGANIZATION MISSION: ESTATE APPRAISERS COMMITTED TO THE SUPPORT OF ITS MEMBERS, FOR A SERVICE OF TRUST AND INTEGRITY, THAT BENEFITS THE MEMBERS, THE PROFESSION AND THE GENERAL PUBLIC.
FORM 990, PART VI, SECTION A, LINE 3:	SMITHBUCKLIN CORPORATION IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE ORGANIZATION IN ACCORDANCE WITH THEIR BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING, INFORMATION TECHNOLOGY, AND GOVERNMENT RELATIONS. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES AND TOTAL FEES PAID TO SMITHBUCKLIN WERE $312,510.
FORM 990, PART VI, SECTION A, LINE 6:	THE ASSOCIATION HAS MEMBERS WHO PAY DUES TO BE INVOLVED. THERE ARE FIVE CATEGORIES OF MEMBERS: DESIGNATED, ASSOCIATE, CANDIDATE, HONORARY, AND LIFE. DESIGNATED MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO IS AN APPRAISER AND HAS ATTAINED A BOARD APPROVED DESIGNATION. ASSOCIATE MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO HAS NOT ACHIEVED A DESIGNATION. AN ASSOCIATE-APPRAISER MEMBER MAY, AT A TIME OF HIS/HER DETERMINATION, OPT TO DECLARE HIS/HER CANDIDACY TO SEEK A DESIGNATION. SUCH CANDIDATES WILL HAVE TWO YEARS FROM THE DATE OF DECLARATION TO COMPLETE ALL REQUIREMENTS FOR THE DESIGNATION. HONORARY MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO HAS PERFORMED OUTSTANDING NOTABLE SERVICE RECOGNIZED BY THE ASSOCIATION. HONORARY MEMBERSHIP SHALL BE AWARDED BY A TWO-THIRDS (2/3) VOTE OF THE DIRECTORS AT A REGULAR MEETING, OR BY THE MEMBERSHIP AT THE ANNUAL MEETING. LIFE MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO QUALIFIES WITH THE REQUIREMENTS PRESCRIBED IN THE STANDING RULES. THE BOARD, OR A COMMITTEE DESIGNATED THEREBY, SHALL EVALUATE THE CREDENTIALS OF ALL APPLICANTS AND DETERMINE, BASED ON THE CRITERIA SET FORTH IN THE BYLAWS AND SUCH OTHER GUIDELINES AS THE BOARD MAY PRESCRIBE, WHETHER INDIVIDUAL APPLICANTS MEET THE QUALIFICATIONS NECESSARY FOR MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7A:	DESIGNATED MEMBERS IN GOOD STANDING MAY HOLD OFFICE, AND VOTE TO ELECT OFFICERS AND DIRECTORS. DESIGNATED MEMBERS MAY BE REFERRED TO HEREIN AS THE VOTING MEMBERS. THE VOTING MEMBERS ONLY SHALL HAVE THE RIGHT TO VOTE ON THE ELECTION OF OFFICERS AND DIRECTORS, AND SUCH OTHER MATTERS AS THE BOARD SHALL DETERMINE FROM TIME TO TIME, AND ANY AND ALL MATTERS AS PROVIDED BY THE BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7B:	SEE NAIFA BYLAWS FOR FULL LIST OF BOARD DECISIONS THAT ARE SUBJECT TO APPROVAL OF THE MEMBERSHIP. (SOME INCLUDE ELECTIONS, REDUCTION/INCREASE IN THE SIZE OF THE GOVERNING BOARD.) DESIGNATED MEMBERS MAY VOTE ON SUCH OTHER MATTERS AS THE BOARD SHALL DETERMINE FROM TIME TO TIME, AND ANY AND ALL MATTERS AS PROVIDED BY THE BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11:	FORM 990 IS REVIEWED AND APPROVED BY THE FISCAL COMMITTEE AND THEN THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C:	DISCLOSURE STATEMENT IS REQUIRED AT THE BEGINNING OF EACH YEAR AND ALSO AT THE OUTSET OF ANY NEW PROGRAM SERVICES.
FORM 990, PART VI, SECTION C, LINE 19:	AVAILABLE UPON REQUEST
FORM 990, PART XII, LINE 2C:	PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NAIFA Education and Research trust	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	401 N Michigan Ave	AddressLine1Txt
City	Chicago	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
EIN	431136868	EIN
Primary Activities	Education	PrimaryActivitiesTxt
Legal Domicile State	IL	LegalDomicileStateCd
Exempt Code Section	501 (c)(3)	ExemptCodeSectionTxt
Public Charity Status	12A	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NAIFA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (true)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd