Nonprofit · EIN 38-2613043
NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION
Tax-exempt · CORTLAND, NY 13045
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $90,238 | $85,281 | $4,957 | $613,256 | $0 | $613,256 |
| December 31, 2024 | 990 | $137,220 | $167,747 | -$30,527 | $503,127 | $0 | $503,127 |
| December 31, 2023 | 990 | $60,729 | $130,604 | -$69,875 | $485,618 | $0 | $485,618 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $77,571
- Program service revenue
- $0
- Investment income
- $12,667
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $78,156
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $85,281
Balance sheet and other
- Total assets, start of year
- $503,127
- Total assets, end of year
- $613,256
- Total liabilities, end of year
- $0
- Net assets, end of year
- $613,256
- Publicly traded securities
- $532,856
- Net assets without donor restrictions
- $613,256
- Gross receipts
- $90,238
- Employees
- 0
- Year formed
- 1985
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN BANKS | DIRECTOR Trustee or director | – | $0 |
| LISA CHARLES | DIRECTOR Trustee or director | – | $0 |
| JULES CRYSTAL | DIRECTOR Trustee or director | – | $0 |
| RAFAEL GELY | VP Trustee or director, Officer | – | $0 |
| COLIN JOHNSTON | DIRECTOR Trustee or director | – | $0 |
| CHARLES KOHLER | DIRECTOR Trustee or director | – | $0 |
| MARY THERESA METZLER | DIRECTOR Trustee or director | – | $0 |
| DAN NIELSEN | SECRETARY/TR Trustee or director, Officer | – | $0 |
| JASBIR PARMAR | DIRECTOR Trustee or director | – | $0 |
| ROSEMARY PYE | PRESIDENT Trustee or director, Officer | – | $0 |
| HARVEY SHRAGE | DIRECTOR Trustee or director | – | $0 |
| DAVID WEINBERG | DIRECTOR Trustee or director | – | $0 |
| ELIZABETH WESMAN | DIRECTOR Trustee or director | – | $0 |
| BETTY RANKIN WIDGEON | VICE PRESIDE Trustee or director, Officer | – | $0 |
| RICHARD BALES | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN BANKS | DIRECTOR Trustee or director | – | $0 |
| LISA CHARLES | DIRECTOR Trustee or director | – | $0 |
| JULES CRYSTAL | DIRECTOR Trustee or director | – | $0 |
| RAFAEL GELY | VP Trustee or director, Officer | – | $0 |
| COLIN JOHNSTON | DIRECTOR Trustee or director | – | $0 |
| CHARLES KOHLER | DIRECTOR Trustee or director | – | $0 |
| MARY THERESA METZLER | DIRECTOR Trustee or director | – | $0 |
| DAN NIELSEN | SECRETARY/TR Trustee or director, Officer | – | $0 |
| JASBIR PARMAR | DIRECTOR Trustee or director | – | $0 |
| ROSEMARY PYE | PRESIDENT Trustee or director, Officer | – | $0 |
| HARVEY SHRAGE | DIRECTOR Trustee or director | – | $0 |
| DAVID WEINBERG | DIRECTOR Trustee or director | – | $0 |
| ELIZABETH WESMAN | DIRECTOR Trustee or director | – | $0 |
| BETTY RANKIN WIDGEON | VICE PRESIDE Trustee or director, Officer | – | $0 |
| RICHARD BALES | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN BANKS | DIRECTOR Trustee or director | – | $0 |
| LISA CHARLES | DIRECTOR Trustee or director | – | $0 |
| JULES CRYSTAL | DIRECTOR Trustee or director | – | $0 |
| RAFAEL GELY | VP Trustee or director, Officer | – | $0 |
| COLIN JOHNSTON | DIRECTOR Trustee or director | – | $0 |
| CHARLES KOHLER | DIRECTOR Trustee or director | – | $0 |
| MARY THERESA METZLER | DIRECTOR Trustee or director | – | $0 |
| DAN NIELSEN | SECRETARY/TR Trustee or director, Officer | – | $0 |
| JASBIR PARMAR | DIRECTOR Trustee or director | – | $0 |
| ROSEMARY PYE | PRESIDENT Trustee or director, Officer | – | $0 |
| HARVEY SHRAGE | DIRECTOR Trustee or director | – | $0 |
| DAVID WEINBERG | DIRECTOR Trustee or director | – | $0 |
| ELIZABETH WESMAN | DIRECTOR Trustee or director | – | $0 |
| BETTY RANKIN WIDGEON | VICE PRESIDE Trustee or director, Officer | – | $0 |
| RICHARD BALES | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 1 N MAIN STREET, CORTLAND, NY 13045-2250
- In care of
- % WALT DETREUX
- Mailing address (990-N for 2021)
- 1 N MAIN STREET, CORTLAND NY 13045
- Principal officer (990 for 2025)
- DAN NIELSEN, 1 N MAIN ST, CORTLAND, NY 13045
- Principal officer (990-N for 2021)
- WALT DE TREUX, 1 N MAIN STREET, CORTLAND NY 13045
- Signed the 990
- DAN NIELSEN, SECRETARY/TREASURER
- Phone
- (607) 756-8363
- Website
- WWW.NAARB.ORG
- Return prepared by
- CUOMO WINTERS & SCHMIDT CPAS PLLC
Mission
TO FURTHER THE CHARITABLE AND EDUCATIONAL PURPOSES OF THE NATIONAL ACADEMY OF ARBITRATORS. THE REF UNDERWRITES PROJECTS THAT PROMOTE UNDERSTANDING, COMPETENCE, AND INTEGRITY IN THE FIELD OF LABOR AND EMPLOYMENT ARBITRATION.
Program accomplishments
- THE RESEARCH AND EDUCATION FOUNDATION FUNCTIONS TO FOSTER EDUCATIONAL AND TRAINING PROGRAMS FOR PERSONS ENGAGED IN THE RESOLUTION OF LABOR MANAGEMENT AND EMPLOYMENT DISPUTES ON A PROFESSIONAL BASIS. THE REF HAS SUPPORTED, THROUGH GRANTS, A VARIETY OF EDUCATION, TRAINING, AND RESEARCH ACTIVITIES. THE RESULTS OF THESE EFFORTS HAVE APPEARED IN ARTICLES, MONOGRAPHS, BOOKS, GUIDES, AND ELECTRONIC AND OTHER MEDIA, AND HAVE BEEN PRESENTED AND DISCUSSED AT TRAININGS, CONFERENCES, AND SYMPOSIA.Expenses $85,281 · grants $78,156
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2613043
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $613,256
- Income (IRS master file)
- $90,238
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $90,238 | $85,281 | $613,256 | XML |
| 990 | December 2024 | $137,220 | $167,747 | $503,127 | XML |
| 990 | December 2023 | $60,729 | $130,604 | $485,618 | XML |
| 990 | December 2022 | $93,687 | $78,026 | $513,991 | IRS |
| 990-N for 2021 Officer: WALT DE TREUX | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: WALT DE TREUX | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: WALT DE TREUX | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2613043).
Questions about NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION
- What is the EIN of NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION?
- The employer identification number (EIN) of NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION is 38-2613043.
- Is NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION?
- The 990 for the year ended December 31, 2025 names DAN NIELSEN.
- Who are the officers and directors of NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does NATIONAL ACADEMY OF ARBITRATORS RESEARCH & EDUCATION FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $90,238, expenses of $85,281 and total assets of $613,256 at year end.
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