Nonprofit · EIN 59-6161524
NATIONAL ASSOCIATION OF ESTATE PLANNING COUNCILS
Tax-exempt · WESTLAKE, OH 44145
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,286,488 | $1,443,647 | -$157,159 | $1,059,936 | $3,243 | $1,056,693 |
| December 31, 2024 | 990 | $1,297,707 | $1,303,350 | -$5,643 | $1,227,866 | $14,014 | $1,213,852 |
| December 31, 2023 | 990 | $1,358,501 | $1,263,389 | $95,112 | $1,500,249 | $280,754 | $1,219,495 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $401,731
- Membership dues
- $401,731
- Program service revenue
- $879,320
- Investment income
- $5,437
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $383
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $1,227,866
- Total assets, end of year
- $1,059,936
- Total liabilities, end of year
- $3,243
- Net assets, end of year
- $1,056,693
- Gross receipts
- $1,286,488
- Employees
- 0
- Volunteers
- 75
- Year formed
- 1963
- State of legal domicile
- DE
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 |
|---|---|---|---|
| LAWRENCE J MACKLIN | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 2 | $0 |
| DAVID D GREEN | PRESIDENT Trustee or director, Officer | 2 | $0 |
| RACHEL L VOTTO | PRESIDENT-ELECT Trustee or director, Officer | 2 | $0 |
| BRONWYN L MARTIN | TREASURER Trustee or director, Officer | 2 | $0 |
| MICHAEL E MADER | DIRECTOR Trustee or director | 2 | $0 |
| MONIQUE LAVENDER GREENBERG | DIRECTOR Trustee or director | 2 | $0 |
| APRIL D WISE | DIRECTOR Trustee or director | 2 | $0 |
| KARLY A LAUGHLIN | DIRECTOR Trustee or director | 2 | $0 |
| KATHERINE M SHEEHAN | DIRECTOR Trustee or director | 2 | $0 |
| LAWRENCE K BOGAR | DIRECTOR Trustee or director | 2 | $0 |
| NIMISHA PATEL | DIRECTOR Trustee or director | 2 | $0 |
| JUAN C ROS | DIRECTOR Trustee or director | 2 | $0 |
| ROBERT J RUELLE | DIRECTOR Trustee or director | 2 | $0 |
| THOMAS M GRIFFITH | DIRECTOR Trustee or director | 2 | $0 |
| S TRAVIS BARTEE | DIRECTOR Trustee or director | 2 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REMY CARPENTER | DIRECTOR Trustee or director | 2 | $0 |
| MAVIS MCKENLEY | DIRECTOR Trustee or director | 2 | $0 |
| SAHAR POUYANRAD | SECRETARY Trustee or director, Officer | 2 | $0 |
| JOHN W CLIDAS | DIRECTOR Trustee or director | 2 | $0 |
| JOSEPH V FALANGA | DIRECTOR EMERITUS Trustee or director | 2 | $0 |
| KATHLEEN J BELMONTE | DIRECTOR EMERITUS Trustee or director | 2 | $0 |
| LYNN WATSON NEUMANN | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 21 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWRENCE J MACKLIN | PRESIDENT Trustee or director, Officer | 2 | $0 |
| DAVID D GREEN | PRESIDENT-ELECT Trustee or director, Officer | 2 | $0 |
| RACHEL L VOTTO | TREASURER Trustee or director, Officer | 2 | $0 |
| BRONWYN L MARTIN | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARY KATHERINE MAC NEE | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 2 | $0 |
| MONIQUE LAVENDER GREENBERG | DIRECTOR Trustee or director | 2 | $0 |
| APRIL D WISE | DIRECTOR Trustee or director | 2 | $0 |
| KARLY A LAUGHLIN | DIRECTOR Trustee or director | 2 | $0 |
| KATHERINE M SHEEHAN | DIRECTOR Trustee or director | 2 | $0 |
| LAWRENCE K BOGAR | DIRECTOR Trustee or director | 2 | $0 |
| NIMISHA PATEL | DIRECTOR Trustee or director | 2 | $0 |
| JUAN C ROS | DIRECTOR Trustee or director | 2 | $0 |
| ROBERT J RUELLE | DIRECTOR Trustee or director | 2 | $0 |
| THOMAS M GRIFFITH | DIRECTOR Trustee or director | 2 | $0 |
| GINGER F MLAKAR | DIRECTOR Trustee or director | 2 | $0 |
| REMY CARPENTER | DIRECTOR Trustee or director | 2 | $0 |
| MAVIS MCKENLEY | DIRECTOR Trustee or director | 2 | $0 |
| SAHAR POUYANRAD | DIRECTOR Trustee or director | 2 | $0 |
| JOHN W CLIDAS | DIRECTOR Trustee or director | 2 | $0 |
| CLARK M MCCLEARY | DIRECTOR EMERITUS Trustee or director | 2 | $0 |
| HARVEY A HUTCHINSON III | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 21 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY KATHERINE MAC NEE | PRESIDENT Trustee or director, Officer | 2 | $0 |
| LAWRENCE J MACKLIN | PRESIDENT-ELECT Trustee or director, Officer | 2 | $0 |
| DAVID D GREEN | TREASURER Trustee or director, Officer | 2 | $0 |
| MICHAEL P PANEBIANCO | SECRETARY Trustee or director, Officer | 2 | $0 |
| JOHN T MIDGETT | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 2 | $0 |
| MONIQUE LAVENDER GREENBERG | DIRECTOR Trustee or director | 2 | $0 |
| APRIL D WISE | DIRECTOR Trustee or director | 2 | $0 |
| KARLY A LAUGHLIN | DIRECTOR Trustee or director | 2 | $0 |
| RACHEL L VOTTO | DIRECTOR Trustee or director | 2 | $0 |
| LAWRENCE K BOGAR | DIRECTOR Trustee or director | 2 | $0 |
| BRONWYN L MARTIN | DIRECTOR Trustee or director | 2 | $0 |
| JUAN C ROS | DIRECTOR Trustee or director | 2 | $0 |
| PAUL M CASPERSEN | DIRECTOR Trustee or director | 2 | $0 |
| THOMAS M GRIFFITH | DIRECTOR Trustee or director | 2 | $0 |
| GINGER F MLAKAR | DIRECTOR Trustee or director | 2 | $0 |
| REMY CARPENTER | DIRECTOR Trustee or director | 2 | $0 |
| MAVIS MCKENLEY | DIRECTOR Trustee or director | 2 | $0 |
| SAHAR POUYANRAD | DIRECTOR Trustee or director | 2 | $0 |
| SUSAN J TRAVIS | DIRECTOR Trustee or director | 2 | $0 |
| MARTIN SHENKMAN | DIRECTOR EMERITUS Trustee or director | 2 | $0 |
| HARVEY A HUTCHINSON III | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2001 CROCKER RD STE 510, WESTLAKE, OH 44145-6967
- Principal officer (990 for 2025)
- DAVID GREEN, 2001 CROCKER ROAD 510, WESTLAKE, OH 44145
- Signed the 990
- DAVID GREEN, PRESIDENT
- Phone
- (216) 696-3225
- Website
- WWW.NAEPC.ORG
- Return prepared by
- BELFINT LYONS & SHUMAN PA
Mission
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.
Program accomplishments
- 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.revenue $525,311
- ACCREDITED ESTATE PLANNER (AEP) DESIGNATION PROGRAM ADMINISTRATION AND PROMOTION.revenue $52,590
- COUNCIL WEBSITE PROGRAM DEVELOPMENT AND MAINTENANCE.revenue $255,507
- LEIMBERG INFORMATION SERVICES COUNCIL BENEFIT PROGRAM AND OTHER MISCELLANEOUS ITEMSrevenue $45,912
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
- 59-6161524
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1965
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,059,936
- Income (IRS master file)
- $1,286,488
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,286,488 | $1,443,647 | $1,059,936 | XML |
| 990 | December 2024 | $1,297,707 | $1,303,350 | $1,227,866 | XML |
| 990 | December 2023 | $1,358,501 | $1,263,389 | $1,500,249 | XML |
| 990 | December 2022 | $1,366,900 | $1,132,140 | $1,124,383 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 59-6161524).
Questions about NATIONAL ASSOCIATION OF ESTATE PLANNING COUNCILS
- What is the EIN of NATIONAL ASSOCIATION OF ESTATE PLANNING COUNCILS?
- The employer identification number (EIN) of NATIONAL ASSOCIATION OF ESTATE PLANNING COUNCILS is 59-6161524.
- Is NATIONAL ASSOCIATION OF ESTATE PLANNING COUNCILS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1965.
- Are donations to NATIONAL ASSOCIATION OF ESTATE PLANNING COUNCILS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL ASSOCIATION OF ESTATE PLANNING COUNCILS 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 ASSOCIATION OF ESTATE PLANNING COUNCILS 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 ASSOCIATION OF ESTATE PLANNING COUNCILS 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 ASSOCIATION OF ESTATE PLANNING COUNCILS?
- The 990 for the year ended December 31, 2025 names DAVID GREEN.
- Who are the officers and directors of NATIONAL ASSOCIATION OF ESTATE PLANNING COUNCILS?
- The 990 for the year ended December 31, 2025 lists 22 people; 0 received compensation from the organization.
- How much revenue does NATIONAL ASSOCIATION OF ESTATE PLANNING COUNCILS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,286,488, expenses of $1,443,647 and total assets of $1,059,936 at year end.
Other nonprofits in WESTLAKE
- COMMUNITY WEST FOUNDATION EIN 34-1456398 · last filed 990 for 2025
- WELCOME HOUSE INC EIN 34-1793226 · last filed 990 for 2025
- ACHIEVEMENT CENTER FOR CHILDREN EIN 34-0714766 · last filed 990 for 2025
- LUTHERAN HOME EIN 34-0742692 · last filed 990 for 2024
- LAKEWOOD COUNTRY CLUB COMPANY EIN 34-0348570 · last filed 990 for 2024
- HCS FOUNDATION EIN 34-6514235 · last filed 990-PF for 2024
- BLOSSOM HILL INC EIN 23-7013607 · last filed 990 for 2024
- NATIONAL ASSN OF COLLEGIATE DIRECTORS OF ATHLETICS EIN 41-0906322 · last filed 990 for 2025