NATIONAL INSTITUTE FOR DIRECT INSTRUCTION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: NATIONAL INSTITUTE FOR DIRECT INSTRUCTION (EIN 93-1241440)
Tax period: 2024-08-01 to 2025-07-31
Filed: 2026-03-18
IRS object ID: 202600779349301655
Schema version: 2024v5.5
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 A
Schedule B
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-03-18T16:52:32-05:00	ReturnTs
Tax Period End	2025-07-31	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	2024-08-01	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	2026-03-18	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	KEVIN C BELL	PreparerPersonNm
PTIN	P01262441	PTIN
Phone	5416871170	PhoneNum
Preparation	2026-03-18	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	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	$1,514,256	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	$237,055	PYContributionsGrantsAmt
CY Contributions Grants	$151,254	CYContributionsGrantsAmt
PY Program Service Revenue	$2,059,449	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,358,850	CYProgramServiceRevenueAmt
PY Investment Income	$13,648	PYInvestmentIncomeAmt
CY Investment Income	$4,152	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,310,152	PYTotalRevenueAmt
CY Total Revenue	$1,514,256	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	$525,781	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$499,314	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,930,249	PYOtherExpensesAmt
CY Other Expenses	$1,319,988	CYOtherExpensesAmt
PY Total Expenses	$2,456,030	PYTotalExpensesAmt
CY Total Expenses	$1,819,302	CYTotalExpensesAmt
PY Revenues Less Expenses	-$145,878	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$305,046	CYRevenuesLessExpensesAmt
Total Assets BOY	$817,605	TotalAssetsBOYAmt
Total Assets EOY	$255,663	TotalAssetsEOYAmt
Total Liabilities BOY	$632,260	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$375,364	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$185,345	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$119,701	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	$849,185	ExpenseAmt
Revenue	$1,111,241	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	$216,890	ExpenseAmt
Revenue	$247,609	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	$1,066,075	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	41	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 (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KURT E ENGELMANN
PRESIDENT	40.00	Yes (X)	Yes (X)	$100,157	$0	$11,454
GARY DAVIS
VICE PRESIDENT	5.00	Yes (X)	Yes (X)	$1,000	$0	$0
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
TAMARA BRESSI
SECRETARY	40.00		Yes (X)	$120,540	$0	$11,454

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$221,697	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$22,908	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

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STAR READING CORP	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3970 WILLOW RIDGE ROAD	AddressLine1Txt
City	DOUGLASVILLE	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30135	ZIPCd

Field	Value	IRS element (for citing)
Services	DIRECT INSTRUCTION IMPLEMENTATION	ServicesDesc
Compensation	$100,863	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$151,254	AllOtherContributionsAmt
Total Contributions	$151,254	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SCHOOL IMPLEMENTATION	611710	$1,111,241	$1,111,241
OUTREACH	611710	$241,734	$241,734
OTHER PROGRAM SERVICES	611710	$5,875	$5,875

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,358,850	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,152	TotalRevenueColumnAmt
Exclusion	$4,152	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,514,256	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,358,850	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,152	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	$177,874	TotalAmt
Management And General	$177,874	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$210,667	TotalAmt
Management And General	$210,667	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$110,773	TotalAmt
Management And General	$110,773	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$13,153	TotalAmt
Management And General	$13,153	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,632	TotalAmt
Management And General	$2,632	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$22,383	TotalAmt
Management And General	$22,383	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$829,011	TotalAmt
Program Services	$783,677	ProgramServicesAmt
Management And General	$45,334	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,920	TotalAmt
Management And General	$22,920	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$65,100	TotalAmt
Management And General	$65,100	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,954	TotalAmt
Program Services	$1,954	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$21,637	TotalAmt
Management And General	$21,637	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,068	TotalAmt
Management And General	$5,068	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$10,682	TotalAmt
Management And General	$10,682	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CONTRACTOR EXPENSES	$172,948	$172,948
DEVELOPMENT AND TRAININ	$112,399	$97,225	$15,174
DUES & SUBSCRIPTIONS	$19,607		$19,607
SUPPLIES AND SHIPPING	$16,715	$6,562	$10,153

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,779	TotalAmt
Program Services	$3,709	ProgramServicesAmt
Management And General	$70	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,819,302	TotalAmt
Program Services	$1,066,075	ProgramServicesAmt
Management And General	$753,227	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$281,510	BOYAmt
EOY	$111,004	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$150,798	BOYAmt
EOY	$25,495	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

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

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$166,972	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$154,592	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$12,742	BOYAmt
EOY	$12,380	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$372,555	BOYAmt
EOY	$106,784	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$817,605	BOYAmt
EOY	$255,663	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$265,767	BOYAmt
EOY	$207,051	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$198,000	BOYAmt
EOY	$57,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$168,493	BOYAmt
EOY	$111,313	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$632,260	BOYAmt
EOY	$375,364	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	$185,345	BOYAmt
EOY	-$119,701	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$185,345	BOYAmt
EOY	-$119,701	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$817,605	BOYAmt
EOY	$255,663	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$305,046	ReconcilationRevenueExpnssAmt
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	$9,153	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,503	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,162	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$28,345	CurrentTaxYearMinus1YearAmt
Current Tax Year	$55,718	CurrentTaxYearAmt
Total	$109,881	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,319,854	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,375,231	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,668,401	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,059,449	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,358,850	CurrentTaxYearAmt
Total	$11,781,785	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,329,007	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,383,734	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,676,563	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,087,794	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,414,568	CurrentTaxYearAmt
Total	$11,891,666	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	$11,891,666	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$162	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$185	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,247	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,648	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,152	CurrentTaxYearAmt
Total	$22,394	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$162	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$185	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,247	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,648	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,152	CurrentTaxYearAmt
Total	$22,394	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,329,169	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,383,919	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,680,810	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,101,442	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,418,720	CurrentTaxYearAmt
Total	$11,914,060	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99810	PublicSupportCY509Pct
Public Support PY509	0.99870	PublicSupportPY509Pct
Investment Income CY	0.00190	InvestmentIncomeCYPct
Investment Income PY	0.00130	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	$166,972	OtherCostOrOtherBasisAmt
Depreciation	$154,592	DepreciationAmt
Book Value	$12,380	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$12,380	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	RIGHT OF USE ASSET	Desc
Book Value	$106,784	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$106,784	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE LIABILITY	Desc
Amt	$111,313	Amt

Field	Value	IRS element (for citing)
Total Liability	$111,313	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 783,677. MANAGEMENT AND GENERAL EXPENSES 45,334. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 829,011.

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	ROYAL 1	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 10459	AddressLine1Txt
City	EUGENE	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97440	ZIPCd

Field	Value	IRS element (for citing)
EIN	931191727	EIN
Primary Activities	REAL ESTATE	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)
Predominant Income Type	N/A	PredominantIncomeTypeTxt
Disproportionate Allocations	0	DisproportionateAllocationsInd
General Or Managing Partner	0	GeneralOrManagingPartnerInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	ENGELMANN-BECKER COPORATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 10459	AddressLine1Txt
City	EUGENE	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97440	ZIPCd

Field	Value	IRS element (for citing)
EIN	370913069	EIN
Primary Activities	EDUCATION	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	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
ROYAL 1
Q	$2,996	CASH
ENGELMANN-BECKER CORPORATION
Q	$121	CASH