2024-11-13T10:54:58-06:00 2023-12-31 201518594 RFH PLLC 300 WEST VINE STREET STE 800 LEXINGTON KY 405071812 990 2023-01-01 470467139 NATIONAL ASSOCIATION OF AGRICULTURAL EDUCATORS INC NATI 8599672892 2525 HARRODSBURG ROAD 200 LEXINGTON KY 40504 ALISSA SMITH CHIEF EXECUTIVE OFFICER 8592572224 2024-11-13 1 0 ANDREW W DEMOSS CPA P01418319 8592311800 2023 2024-10-15 13:58:12Z ALISSA SMITH 2525 HARRODSBURG RD SUITE 200 LEXINGTON KY 40504 2409411 0 X WWW.NAAE.ORG X 1948 KY TO FURTHER AGRICULTURAL EDUCATION 8 8 9 0 0 0 1504097 1715482 3513492 204257 52410 172888 18059 33929 5088058 2126556 28500 19500 0 0 482156 390360 0 0 0 5952782 1862398 6463438 2272258 -1375380 -145702 2073372 2410484 786006 1194441 1287366 1216043 X TO ASSUME AND MAINTAIN NATIONAL LEADERSHIP IN THE PROMOTION AND FURTHERANCE OF ALL LEVELS OF AGRICULTURAL EDUCATION; TO BRING TOGETHER AGRICULTURE TEACHERS THROUGH MEMBERSHIP IN A NATIONAL ASSOCIATION DEVOTED EXCLUSIVELY TO THEIR INTERESTS; TO PROVIDE AN OPORTUNITY FOR AGRICULTURE TEACHERS TO DISCUSS PROBLEMS AFFECTING AGRICULTURAL EDUCATION ON A NATIONAL LEVEL; TO SERVE STATE OR LOCAL ASSOCIATIONS OF AGRICULTURAL TEACHERS IN THE SOLUTION OF PROBLEMS WHICH MAY ARISE; TO COOPERATE WITH THE ASSOCIATION FOR CAREER AND TECHNICAL EDUCATION IN FURTHERING THE CAUSE OF CAREER AND TECHNICAL EDUCATION; TO COOPERATE WITH EDUCATION ENTITIES IN FURTHERING THE MISSION OF AGRICULTURAL EDUCATION IN ORDER TO PROVIDE A DYNAMIC EDUCATION SYSTEM. 0 0 1407956 19500 238186 THE ASSOCIATION IS A MEMBERSHIP ORGANIZATION DESIGNED TO FURTHER AGRICULTURAL EDUCATION BY PROVIDING A FORUM FOR MEMBERS TO DISCUSS INTERESTS AND CONCERNS OF THE AGRICULTURAL INDUSTRY. 1407956 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 KY X ORGANIZATION 8599672892 2525 HARRODSBURG RD SUITE 200 LEXINGTON KY 40504 ERIC TILLEMAN PRESIDENT 5.00 X 0 0 0 KYLE STAPLETON REGION I VICE PRES 5.00 X 0 0 0 WILLIAM NEWSOM PRESIDENT ELECT 5.00 X 0 0 0 CAMERON DALE REGION II VICE PRES 5.00 X 0 0 0 PAUL AARSVOLD REGION III VICE PRES 5.00 X 0 0 0 JEFF VORIS REGION IV VICE PRES 5.00 X 0 0 0 NELSON MCCRACKEN REGION V VICE PRES 5.00 X 0 0 0 AARON GEIMAN REGION VI VICE PRES 5.00 X 0 0 0 WM JAY JACKMAN CHIEF FINANCIAL OFFICER 40.00 X 63963 0 8220 ALISSA SMITH CHIEF EXECUTIVE OFFICER 40.00 X 149226 0 21677 213189 0 29897 1 0 1 0 0 547352 1168130 1715482 CONVENTION REGISTRATIO 900099 204257 204257 204257 44004 44004 409760 280876 128884 128884 128884 13025 1979 11046 11046 OTHER INCOME 900099 22883 22883 22883 2126556 238186 0 172888 X 19500 19500 243086 243086 113464 113464 10575 10575 23235 23235 26470 26470 12034 12034 52992 52992 7206 6520 686 23636 23636 67030 67030 43900 16688 27212 1528 1528 12972 12972 45823 45823 NATIONAL TEACH AG CAMPA 764755 764755 FFA FOUNDATION PROJECTS 385671 385671 STAFF TRAVEL AND MEETIN 93134 31286 61848 EQUIPMENT RENTAL AND MA 50595 48190 2405 274652 135346 139306 2272258 1407956 864302 0 569738 868910 39854 265411 5000 5000 1267 55703 91383 60974 43381 30409 1295693 1127766 118439 57285 2073372 2410484 432822 207606 233997 928825 119187 58010 786006 1194441 X 1287366 1216043 1287366 1216043 2073372 2410484 -145702 74379 0 X X 0 1 X 1 0 X 2607942 2013146 1285227 2023318 1715482 9645115 6496 9211 112 7616 251211 274646 2614438 2022357 1285339 2030934 1966693 9919761 0 0 0 9919761 50933 32132 61683 53492 44004 242244 50933 32132 61683 53492 44004 242244 1638762 1657843 1459045 3018569 7774219 4304133 3712332 2806067 5102995 2010697 17936224 0.55310 0.49960 0.01350 0.01170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 59949 59949 2212309 2272258 263613 65903 0 0 307473 293426 473172 263613 1337684 2006526 66034 59973 59973 59949 245929 76868 73357 118293 65903 334421 501632 91383 60974 30409 30409 LEASE LIABILITY 58010 58010 X 2188901 74379 74379 2114522 12034 12034 2126556 2260224 0 2260224 12034 12034 2272258 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OWEVER THE ASSOCIATION IS NOT EXEMPT FROM TAX IMPOSED UPON UNRELATED ACTIVITY INCOME. THE ASSOCIATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE ASSOCIATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE ASSOCIATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR POSSIBLE RELATED INTEREST OR PENALTIES. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2019. 1 SCHOLARSHIPS OF $1,500 EACH TO 13 INDIVIDUALS. 13 19500 0 0 0 0 0 0 0 0 0 ALISSA SMITH CHIEF EXECUTIVE OFFICER 149226 0 0 0 0 0 9667 0 12010 0 170903 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION CIRCULATES THE FORM 990 TO THE MEMBERS OF THE GOVERNING BODY FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY AND DISCLOSURE STATEMENT IS DISCUSSED ANNUALLY AT THE SPRING BOARD OF DIRECTORS MEETING. ALL BOARD AND STAFF MEMBERS MUST SIGN THE STATEMENT ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE POSTED ON THE NAAE WEBSITE, WHICH IS OPEN TO THE GENERAL PUBLIC (NOT MEMBERS-ONLY PROTECTED). NAAE IS IN THE PROCESS OF DEVELOPING A CONFLICT OF INTEREST POLICY. FORM 990, PART IX, LINE 24E TRADE SHOW EXPENSE: PROGRAM SERVICE EXPENSES 43,445. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,445. ANNIVERSARY EXPENSES: PROGRAM SERVICE EXPENSES 36,365. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,365. MEMBERSHIP AND CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 3,850. MANAGEMENT AND GENERAL EXPENSES 18,781. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,631. TEACHER CRISIS FUND EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,500. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 16,658. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,658. WEBSITE EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 16,600. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,600. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 13,590. MANAGEMENT AND GENERAL EXPENSES 2,488. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,078. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 3,005. MANAGEMENT AND GENERAL EXPENSES 12,904. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,909. MEAL FUNCTION EXPENSE: PROGRAM SERVICE EXPENSES 13,622. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,622. BOARD OPERATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,164. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,164. REGIONAL CONFERENCE EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,610. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,610. COMPUTER SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,591. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,591. PLAQUES AND TROPHIES: PROGRAM SERVICE EXPENSES 6,816. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,816. TEACHER MENTOR EXPENSES: PROGRAM SERVICE EXPENSES 6,167. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,167. NPS EVENT EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,233. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,233. IDEAS UNLIMITED EXPENSES: PROGRAM SERVICE EXPENSES 4,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,500. AG ED SUMMIT EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,438. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,438. AG ED RESOURCE GUIDE EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,938. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,938. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,566. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,566. TTTK EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,137. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,137. PRINTING: PROGRAM SERVICE EXPENSES 1,414. MANAGEMENT AND GENERAL EXPENSES 415. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,829. STAFF TRAINING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,779. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,779. COMMITTEE EXPENSE: PROGRAM SERVICE EXPENSES 1,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,750. OUTSTANDING YOUNG MEMBERS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,050. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,050. REGISTRATION - AWARD: PROGRAM SERVICE EXPENSES 822. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 822. OMSP EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 369. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 369. TAXES AND LICENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 85. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS.