2024-10-29T17:32:18-05:00 2023-12-31 582676261 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2023-01-01 455334205 National Academy of Elder Law Attorneys Foundation Inc NATI 7039425711 1577 Spring Hill Road 310 Vienna VA 221822223 Alexander T Graham CEO 7039425711 2024-10-29 1 1 Amanda E Waterhouse P02014004 7038930300 2024-10-25 2023 2024-10-15 13:58:12Z Alexander T Graham 1577 Spring Hill Road 310 Vienna VA 221822223 69220 0 X www.naela.org/foundation X 2011 VA Advance NAELA goals and advocate for the rights of older Americans and people with special needs. 15 15 0 13 0 0 99899 42750 0 0 6783 20054 0 0 106682 62804 4590 810 0 0 0 0 0 0 0 74190 44676 78780 45486 27902 17318 675530 718197 821 0 674709 718197 The mission of the NAELA Foundation is to advance the goals of the National Academy of Elder Law Attorneys and advocate for the rights of older Americans and people with special needs. See Schedule O for continuation. 0 0 27236 810 Cohn Sister's Scholarship for Patient Advocacy: Each year, the NAELA Foundation proudly awards several Cohn Sisters' Scholarships for Patient Advocacy. Scholarships provide attorneys the opportunity to attend the NAELA Annual Conference. The Cohn Sisters' Scholarship is available to elder law and special needs planning attorneys who are unable to afford to attend the NAELA Annual Conference and who will use the training to advocate for people with disabilities. Litigation and Regulatory Advocacy: The Foundation manages and distributes a litigation and regulatory advocacy fund that supports legal work of critical importance to older Americans and people with special needs. By providing financial support to members, NAELA Chapters, and other nonprofit organizations, NAELA facilitates litigation that ensures seniors and people with special needs benefit from the services they need and deserve. 27236 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS NV NH NM NY NC ND OH OK OR PA RI SC TN UT VA X Ann Watkins 7039425711 1577 Spring Hill Road 310 Vienna VA 221822223 Stuart D Zimring Chair 2.00 X X 0 0 0 Bryan Adler Trustee 2.00 X 0 0 0 Rebecca C Morgan Trustee 2.00 X 0 0 0 Michael J Amoruso Trustee 2.00 X 0 0 0 Helen Cohn Needham Trustee 2.00 X 0 0 0 Hyman G Darling Trustee 2.00 X 0 0 0 Vincent J Russo Trustee 2.00 X 0 0 0 Jason A Frank Trustee 2.00 X 0 0 0 Jill M Sauber Trustee 2.00 X 0 0 0 A Frank Johns Trustee 2.00 X 0 0 0 Heather Voorn Trustee 2.00 2.00 X 0 0 0 Howard S Krooks Trustee 2.00 X 0 0 0 Mark W Worthington Trustee 2.00 X 0 0 0 Judith M Flynn Ex-Officio 2.00 2.00 X 0 0 0 Eric J Einhart Ex-Officio 2.00 2.00 X 0 0 0 C Grace Whiting CEO (Until 9/23) 2.00 40.00 X 0 179068 7455 Thomas Harlow Interim CEO (Begin 9/23) 2.00 40.00 X 0 59713 6451 0 238781 13906 0 0 1 0 0 42750 42750 19036 19036 7434 6416 1018 1018 1018 62804 0 0 20054 810 810 10000 10000 4800 4800 2293 2293 720 720 1222 65 1157 6751 6751 Charitable registration 12933 12933 Bad debt 5957 5957 45486 27236 18250 0 57842 69352 62766 50213 10207 10207 0 0 554922 598632 675530 718197 821 821 0 X 374180 416177 300529 302020 674709 718197 675530 718197 17318 26170 0 X 0 1 X 1 0 X 163826 81348 152362 99899 42750 540185 163826 81348 152362 99899 42750 540185 105320 434865 7024 3672 4019 6803 19036 40554 580739 0.74880 0.72220 X 1 0 0 116013 1 1 10207 10207 0 0 X Part X, Line 2: Management evaluated the Academy's tax positions, and has determined that no significant uncertain tax positions qualify for either recognition or disclosure in the consolidated financial statements at December 31, 2023 and 2022. 0 0 0 0 0 0 0 0 0 C Grace Whiting CEO (Until 9/23) 0 179068 0 0 0 0 0 5372 0 2083 0 186523 0 0 Form 990, Schedule J, Part I, Line 3: Methods used by related organization, National Academy of Elder Law Attorneys, to establish compensation of the CEO include: Compensation committee Compensation survey or study Approval by the board or compensation committee Form 990, Part III, Line 1, Description of Organization Mission: NAELA Foundation facilitates good legal precedent in matters of critical importance to older Americans and people with special needs. By providing financial support to members, NAELA Chapters, and other nonprofit organizations, NAELA facilitates litigation that ensures seniors and people with special needs benefit from the services they need and deserve. Form 990, Part VI, Section A, line 2 Trustees Vincent Russo, Howard Krooks and Michael Amoruso are partners in a business enterprise. Form 990, Part VI, Section A, line 6 The National Academy of Elder Law Attorneys is the sole voting member of the Corporation. Form 990, Part VI, Section A, line 7a Trustees shall be appointed by the sole member of the Corporation. Notwithstanding the foregoing, however, the sole member may delegate, in whole or in part, its authority to appoint Trustees to the Board of Trustees. The Vice President and the Treasurer of the National Academy of Elder Law Attorneys ("NAELA") shall be ex-officio members with voting rights, and the NAELA CEO shall be an ex-officio member without voting rights, of the Board of Trustees of the Corporation. Form 990, Part VI, Section A, line 7b The sole member shall have the exclusive right to elect, appoint, and remove Trustees and, in addition to any other rights bestowed by law, must approve all amendments to the Articles of Incorporation, as well as any merger, consolidation, or dissolution of, or sale of substantial assets by, the Corporation. Form 990, Part VI, Section B, line 11b The draft 990 is prepared by outside accountants and reviewed by the CEO, Counsel, Finance Committee, with a copy of the form 990 provided to the Board. Form 990, Part VI, Section B, line 12c The Board of Trustees on an annual basis must complete and sign a conflict of interest statement. Form 990, Part VI, Section B, line 15 The Foundation has no compensated officers or employees. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policies and financial statements are made available upon request. National Academy of Elder Law Attorneys 1577 Spring Hill Road Vienna VA 221822223 860620517 Membership organization for elder and special needs law attorneys. OR 501(c)(6) 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0