2024-09-10T12:27:00-05:00 2023-12-31 510232399 BELFINT LYONS & SHUMAN PA 1011 CENTRE RD STE 310 WILMINGTON DE 19805 990 2023-01-01 596161524 NATIONAL ASSOCIATION OF ESTATE PLANNERS AND COUNCILS NATI 2166963225 2001 CROCKER ROAD 510 WESTLAKE OH 44145 MARY KATHERINE MAC NEE PRESIDENT 2166963225 2024-08-28 1 1 X MICHAEL KELLY CPA P01252963 3022250600 2024-08-28 2023 2024-08-08 14:25:15Z MARY KATHERINE MAC NEE 2001 CROCKER ROAD 510 WESTLAKE OH 44145 1358501 0 X WWW.NAEPC.ORG X 1963 DE THE NATIONAL ASSOCIATION OF ESTATE PLANNERS & COUNCILS (NAEPC) WILL PROMOTE EXCELLENCE IN ESTATE PLANNING BY SERVING ESTATE PLANNING COUNCILS AND THEIR CREDENTIALED MEMBERS, DELIVERING EXCEPTIONAL RESOURCES AND UNSURPASSED EDUCATION, AND RECOGNIZING THOSE MEMBERS WITHIN WHO HOLD THE ACCREDITED ESTATE PLANNER (AEP) DESIGNATION AND ESTATE PLANNING LAW SPECIALIST (EPLS) CERTIFICATION. 20 20 0 75 0 0 391431 383335 973756 971087 33 2439 1680 1640 1366900 1358501 405 1212 0 0 0 0 0 0 0 1131735 1262177 1132140 1263389 234760 95112 1124383 1500249 0 280754 1124383 1219495 X THE NATIONAL ASSOCIATION OF ESTATE PLANNERS & COUNCILS (NAEPC) WILL PROMOTE EXCELLENCE IN ESTATE PLANNING BY SERVING ESTATE PLANNING COUNCILS AND THEIR CREDENTIALED MEMBERS, DELIVERING EXCEPTIONAL RESOURCES AND UNSURPASSED EDUCATION, AND RECOGNIZING THOSE MEMBERS WITHIN WHO HOLD THE ACCREDITED ESTATE PLANNER (AEP) DESIGNATION AND ESTATE PLANNING LAW SPECIALIST (EPLS) CERTIFICATION. 0 0 613455 ANNUAL CONFERENCE THAT ENCOURAGES AND SUPPORTS THE DEVELOPMENT OF NATIONWIDE EDUCATIONAL CONFERENCES, SEMINARS, FORUMS, AND MEETINGS WITH REGARD TO ESTATE AND FINANCIAL PLANNING FOR ESTATE PLANNING COUNCILS, PROFESSIONALS, RELATED DISCIPLINES, AND THE PUBLIC. 38444 ACCREDITED ESTATE PLANNER (AEP) DESIGNATION PROGRAM ADMINISTRATION AND PROMOTION. 266124 COUNCIL WEBSITE PROGRAM DEVELOPMENT AND MAINTENANCE. 54704 LEIMBERG INFORMATION SERVICES COUNCIL BENEFIT PROGRAM AND OTHER MISCELLANEOUS ITEMS 54704 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 X 20 20 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 0 0 0 X X MJM SERVICES 2166963225 2001 CROCKER ROAD STE 510 WESTLAKE OH 44145 X MARY KATHERINE MAC NEE PRESIDENT 2.00 X X 0 0 0 LAWRENCE J MACKLIN PRESIDENT-ELECT 2.00 X X 0 0 0 DAVID D GREEN TREASURER 2.00 X X 0 0 0 MICHAEL P PANEBIANCO SECRETARY 2.00 X X 0 0 0 JOHN T MIDGETT IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 MONIQUE LAVENDER GREENBERG DIRECTOR 2.00 X 0 0 0 APRIL D WISE DIRECTOR 2.00 X 0 0 0 KARLY A LAUGHLIN DIRECTOR 2.00 X 0 0 0 RACHEL L VOTTO DIRECTOR 2.00 X 0 0 0 LAWRENCE K BOGAR DIRECTOR 2.00 X 0 0 0 BRONWYN L MARTIN DIRECTOR 2.00 X 0 0 0 JUAN C ROS DIRECTOR 2.00 X 0 0 0 PAUL M CASPERSEN DIRECTOR 2.00 X 0 0 0 THOMAS M GRIFFITH DIRECTOR 2.00 X 0 0 0 GINGER F MLAKAR DIRECTOR 2.00 X 0 0 0 REMY CARPENTER DIRECTOR 2.00 X 0 0 0 MAVIS MCKENLEY DIRECTOR 2.00 X 0 0 0 SAHAR POUYANRAD DIRECTOR 2.00 X 0 0 0 SUSAN J TRAVIS DIRECTOR 2.00 X 0 0 0 MARTIN SHENKMAN DIRECTOR EMERITUS 2.00 X 0 0 0 HARVEY A HUTCHINSON III DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 MJM SERVICES 1120 CHESTER AVENUE NO 470 CLEVELAND OH 44114 ADMINISTRATIVE AND ACCOUNTING 336774 ED SOCORRO 1676 W OLIVE AVENUE CHICAGO IL 60660 MARKETING SERVICES 107545 2 383335 383335 CONFERENCE FEES 990099 613455 613455 WEBSITE REVENUE 900099 234100 234100 LEIMBERG COUNCIL BENEF 900099 53064 53064 AEP APPLICATIONS AND T 900099 38444 38444 WEBINAR REVENUE 900099 32024 32024 971087 2439 2439 1640 1640 1358501 972727 0 2439 1212 110379 3374 25259 11462 85430 730042 5529 AEP EXPENSE 142192 COUNCIL RELATIONS AND H 67426 LEIMBERG INFO SERVICES 47836 BANK CHARGES 18921 14327 1263389 X 1119079 1492583 1951 1640 2528 5201 825 825 1124383 1500249 278279 0 2475 0 280754 X 0 0 0 0 1124383 1219495 1124383 1219495 1124383 1500249 95112 0 X 0 0 0 0 1 0 PART III-A, LINE 2 THE ORGANIZATION DID NOT MAKE ANY POLITICAL EXPENDITURES OR FOREIGN LOBBYING EXPENDITURES DURING THE 2023 REPORTING YEAR. 0 NAEPC CONFERENCE: PREPAID SPONSOR INCOME 2024 2475 2475 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION'S ADMINISTRATIVE AND ACCOUNTING FUNCTIONS ARE PERFORMED BY MJM SERVICE, A MANAGEMENT COMPANY CONTRACTED BY THE ORGANIZATION ON AN HOURLY BASIS. FORM 990, PART VI, SECTION A, LINE 6 LOCAL ESTATE PLANNING COUNCILS AND INDIVIDUAL (AT LARGE) ESTATE PLANNERS NOT AFFILIATED WITH LOCAL ESTATE PLANNING COUNCILS ARE ADMITTED TO MEMBERSHIP WITH THE ORGANIZATION BY PAYING ANNUAL MEMBERSHIP DUES. FORM 990, PART VI, SECTION A, LINE 7A CLASSES OF MEMBERS. THERE SHALL BE FOUR (4) CLASSES OF MEMBERS OF THIS CORPORATION: COUNCIL, ACCREDITED ESTATE PLANNER DESIGNEE, AT-LARGE, AND HONORARY. EXCEPT AS OTHERWISE SET FORTH HEREIN, THE BOARD SHALL DETERMINE OTHER CONDITIONS OF MEMBERSHIP. (A) COUNCIL: THE COUNCIL MEMBERSHIP OF THIS CORPORATION SHALL CONSIST OF PARTICIPATING ESTATE PLANNING COUNCILS. EACH MEMBER COUNCIL SHALL HAVE ONE (1) VOTE AND MAY DESIGNATE ONE (1) OF ITS REPRESENTATIVES TO CAST SUCH VOTE. OTHER CONDITIONS OF COUNCIL MEMBERSHIP SHALL BE MORE FULLY STATED IN THE BYLAWS OF SECTION 7. (B) ACCREDITED ESTATE PLANNER DESIGNEE: THE ACCREDITED ESTATE PLANNER DESIGNEE MEMBERSHIP OF THIS CORPORATION SHALL CONSIST OF THOSE WHO HAVE SUCCESSFULLY COMPLETED THE ACCREDITED ESTATE PLANNER DESIGNATION APPLICATION PROCESS AND ARE CURRENT WITH DUES. EACH MEMBER ACCREDITED ESTATE PLANNER DESIGNEE SHALL HAVE 1/100 VOTE. (C)AT-LARGE: AT-LARGE MEMBERS SHALL CONSIST OF PERSONS WHO ARE ACTIVELY AND SUBSTANTIALLY ENGAGED IN ESTATE PLANNING PROCESS FOR WHOM MEMBERSHIP IN A MEMBER COUNCIL IS NOT GEOGRAPHICALLY-AVAILABLE, WHO HOLD ONE OR MORE OF THE QUALIFYING PROFESSIONAL DESIGNATIONS OR CREDENTIALS REQUIRED FOR BECOMING AN ACCREDITED ESTATE PLANNER DESIGNEE, AND WHOSE INITIAL MEMBERSHIP AND CONTINUATION ARE SUBJECT TO OTHER CRITERIA ESTABLISHED AND ADMINISTERED BY THE BOARD OF DIRECTORS. EACH AT-LARGE MEMBER SHALL HAVE 1/100 VOTE. (D) HONORARY: HONORARY MEMBERSHIP IN THIS CORPORATION MAY BE EXTENDED TO PERSONS WHO HAVE RENDERED DISTINGUISHED SERVICE IN THE FIELD OF ESTATE PLANNING OR WHO OTHERWISE HAVE MERITED SUCH MEMBERSHIP. THEY SHALL BE SELECTED, ELECTED, AND RETAINED IN A MANNER AS MAY BE, FROM TIME TO TIME, DETERMINED BY THE BOARD. THEY SHALL NOT BE ENTITLED TO VOTE, ELIGIBLE TO HOLD OFFICE, OR BE REQUIRED TO PAY DUES. OFFICERS AND DIRECTORS OF THE ORGANIZATION ARE ELECTED BY MEMBERS AT THE ANNUAL MEETING. TWENTY (20) ACCREDITED ESTATE PLANNER DESIGNEES AND AT-LARGE MEMBERS COLLECTIVELY, PLUS TWENTY (20) COUNCILS, SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS AT MEETINGS OF THE MEMBERS. VOTING BY PROXY SHALL NOT BE PERMITTED. NO SINGLE PERSON SHALL BE PERMITTED TO CAST A VOTE ON BEHALF OF MORE THAN (1) CLASS OF MEMBER. FORM 990, PART VI, SECTION A, LINE 7B ALL POWERS NECESSARY FOR THE GOVERNANCE OF THE CORPORATION SHALL BE VESTED IN A BOARD OF DIRECTORS COMPOSED OF THE FIVE (5) OFFICERS OF THE CORPORATION, FIFTEEN (15) MEMBERS WHO ARE REPRESENTATIVES OF MEMBERSHIP COUNCILS, ACCREDITED ESTATE PLANNER DESIGNEES, OR AT-LARGE MEMBERS, AND UP TO FIVE (5) DIRECTORS EMERITUS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE MANAGER FOR CIRCULATION AMONG THE OFFICERS OF THE ORGANIZATION FOR THEIR REVIEW AND COMMENT PRIOR TO DELIVERY FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PRESENTED TO EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS ANNUALLY, AT WHICH TIME THE PERSON SIGNS A STATEMENT INDICATING THAT THEY RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ THE POLICY AND HAS AGREED TO COMPLY WITH THE POLICY. ANY KNOWN CONFLICTS ARE ACKNOWLEDGED AT THAT TIME. CONFLICTS THAT ARISE THROUGHOUT THE YEAR ARE DISCLOSED TO THE GOVERNING BOARD OR COMMITTEE FOR ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART X, LINE 32: RETAINED EARNINGS CONSISTED OF BOARD DESIGNATED FUNDS - BOARD DESIGNATED FUNDS - OUTREACH. BOARD DESIGNATED FUNDS - OUTREACH WAS $24,961 AS OF DECEMBER 31, 2023, AND $25,811 AS OF DECEMBER 31, 2022. ESTATE LAW SPECIALIST BOARD INC 1120 CHESTER AVE CLEVELAND OH 441143514 232864180 ADMINISTRATION OF ESTATE PLANNING LAW SPECIALIST DESIGNATION DE 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1