National Spiritualist Association Of Churches, Lily Dale Assembly in Lily Dale, New York (NY)

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National Spiritualist Association Of Churches, Lily Dale Assembly
Employer Identification Number (EIN)166000547
Name of OrganizationNational Spiritualist Association Of Churches
Secondary NameLily Dale Assembly
In Care of NameSec
AddressPO BOX 248, Lily Dale, NY 14752-0248
ActivitiesOther religious activities
SubsectionReligious Organization
Ruling Date04/1947
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period04/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 - Not required to file (religious organization)
Asset Amount$1,245,021
Amount of Income$1,357,171
Form 990 Revenue Amount$1,300,887
National Taxonomy of Exempt Entities (NTEE)Social Science Research Institutes, Services:


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Amount of income in 2014: $1,357,171 (it was $1,222,243 in 2013)
National Spiritualist Association Of Churches, Lily Dale Assembly: 

 $1,357,171
Other organizations performing similar types of work: 

 $82,496

Assets in 2014: $1,245,021 (it was $1,351,752 in 2013)
National Spiritualist Association Of Churches, Lily Dale Assembly: 

 $1,245,021
Other organizations performing similar types of work: 

 $113,110

Expenses in 2014: $1,315,946
National Spiritualist Association Of Churches, Lily Dale Assembly: 

 $1,315,946
Other organizations performing similar types of work: 

 $286,227

Income to expenses ratio in 2014: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2014: 59
National Spiritualist Association Of Churches, Lily Dale Assembly: 

 59
Other organizations performing similar types of work: 

 4

Grants share in income in 2014: 20.2%
This organization: 

 20.2%
Other organizations performing similar types of work: 

 87.9%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?YesYes
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201220132014
The number reported in Box 3 of Form 10964968
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return5259
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$50,720$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201220132014
Total revenue$1,258,988$1,173,376$1,300,887
Contributions, Gifts, Grants and Other Similar Amounts$243,601$245,055$262,267
Program Service Revenue$938,837$873,336$983,150
900099$414,260$516,325
900099$295,994$292,024
Hotels (except Casino Hotels) and Motels $145,582$154,801
900099$17,500$20,000
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,474$1,050$1,029
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$23,094$23,080$22,623
Gross rents (Real / Personal)$23,094 / $0$23,080 / $0$22,623 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$23,094 / $0$23,080 / $0$22,623 / $0
Net gain/loss from sales of assets other than inventory$11,301$0$15,443
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $11,301$0 / $0$71,727 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$56,284 / $0
Gain or (loss) (Securities / Other)$0 / $11,301$0 / $0$15,443 / $0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$28,087$24,496$0
Miscellaneous Revenue$12,594$6,359$16,375
900099$6,359$16,375
All other revenue$0$0
Statement of Functional Expenses
201220132014
Total functional expenses$1,173,482$1,108,332$1,315,946
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$50,425$50,720$50,720
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$248,734$244,769$275,229
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$28,823$26,763$29,869
Fees for services (non-employees)
Management$0$0
Legal$15,419$22,906
Accounting$5,150$5,560
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$24,579$29,464
Office expenses$8,251$11,276
Information technology$0$0
Royalties$0$0
Occupancy$42,571$49,145
Travel$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$1,050$643
Payments to affiliates$0$0
Depreciation, depletion, and amortization$57,587$62,496
Insurance$90,461$0
Other expenses$189,831$275,331
Other expenses$87,399$104,193
Other expenses$74,000$72,547
Other expenses$45,002$68,164
Other expenses$144,780$258,403
Balance Sheet
201220132014
Total assets$1,204,835$1,351,752$1,245,021
Cash - non-interest-bearing$162,461$77,310
Savings and temporary cash investments$418,352$426,655
Pledges and grants receivable, net$0$0
Accounts receivable, net$89,662$66,858
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$29,402$39,710
Prepaid expenses and deferred charges$13,657$15,907
Land, buildings, and equipment: cost or other basis$638,218$618,581
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$192,783$274,656$182,984
Accounts payable and accrued expenses$96,130$74,350
Grants payable$0$0
Deferred revenue$171,547$105,272
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$10,189$6,979$3,362
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$1,012,052$1,077,096$1,062,037
Unrestricted net assets$993,884$927,522
Temporarily restricted net assets$83,212$134,515
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2010 - 2014)
2010 - 2014 Total
Public Support$1,217,666
Subtotal Support$1,217,666
Gifts, grants, contributions, and membership fees received$1,217,666
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$1,219,460
Public Support$1,217,666
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$1,634
Net income from unrelated business activities, whether or not the business is regularly carried on$160
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1National Center Of KinleinPO BOX 678, Riverdale, MD 20738-0678MD1981-09$20,794
2National Spiritualist Association Of Churches, Lily Dale AssemblyPO BOX 248, Lily Dale, NY 14752-0248NY1947-04$1,357,171
3American Society Of Dowsers IncPO BOX 24, Danville, VT 05828-0024VT1962-07$345,742
4Metaphysical Center Of New Jersey IncPO BOX 94, Bloomingdale, NJ 07403NJ1986-11$156,322
5Rhine Research Center2741 Campus Walk Avenue, Durham, NC 27705-8878NC1963-11$82,496
6International Assn For Regression Research & Therapies IncPO BOX 20151, Riverside, CA 92516-0151CA1982-11$57,523
7American Society For Psychical Research Inc5 W 73rd St, New York, NY 10023-3189NY1942-09$28,058
8Aquarius WorkshopsPO BOX 260556, Encino, CA 91426-0556CA1976-01$0
9Awakening Hand In Hand Forever10814 Elderburry Ct, San Diego, CA 92126-2440CA1996-08$0
10Inner Quest Metaphysical Foundation Inc1060 Bush St, Santa Rosa, CA 95404-5152CA1995-03$0
11Institute For Applied Forth Research Inc70 Elmwood Ave, Rochester, NY 14611-4118NY1983-08$0
Number of organizations performing similar types of work
California4
Maryland1
North Carolina1
New Jersey1
New York3
Vermont1
Total11
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralNational Spiritualist Association Of ChurchesPO BOX 217, Lily Dale, NY 14752-0217NY1947-04$0
SubordinateNational Spiritualist Association Of Churches, Lily Dale AssemblyPO BOX 248, Lily Dale, NY 14752-0248NY1947-04$1,357,171
SubordinateNational Spiritualist Association Of Churches, Western Wisconsin Spiriualist CampPO BOX 187, Wonewoc, WI 53968-0187WI1947-04$94,869
SubordinateNational Spiritualist Association Of Churches, Church Of The Living Spirit3736 Walhalla, Glendale, AZ 85308AZ1947-04$0
SubordinateNational Spiritualist Association Of Churches, Licentiate Ministers & Crtfd Mdms S9106 W Willow Haven Ct, Sun City, AZ 85351-1769AZ1947-04$0
SubordinateNational Spiritualist Asn Of Churches, First Spiritual Temple Nsac1101 National Ave Apt 1328, San Bruno, CA 94066-2490CA1947-04$0
SubordinateNational Spiritualist Asn Of Churches, Golden Gate Spiritualist Church1901 Franklin St, San Francisco, CA 94109-3414CA1947-04$0
SubordinateNational Spiritualist Asn Of Churches, Spiritual Science Of Life Church729 Morse And Naglee, San Jose, CA 95126-1713CA1947-04$0
SubordinateNational Spiritualist Asn Of Churches, Spiritualist Church Of The Comforte1028 Garden St, Santa Barbara, CA 93101-1417CA1947-04$0
SubordinateNational Spiritualist Asn Of Churches, Spiritualist Church Of Two Worlds1048 Via Roble, Lafayette, CA 94549-2925CA1947-04$0
SubordinateNational Spiritualist Assn Of Churches, Calif State Spirtualist Assn484 Lake Park Ave, Oakland, CA 94610-2730CA1947-04$0
SubordinateNational Spiritualist Association Of Churches, Celebrate Life Spiritualists CommunPO BOX 640216, San Francisco, CA 94164-0216CA1947-04$0
SubordinateNational Spiritualist Association Of Churches, Central Spiritualist Church2500 Marconi Ave Ste 210, Sacramento, CA 95821-4855CA1947-04$0
SubordinateNational Spiritualist Association Of Churches, Circle Of Love Spiritualist Comm Ns884 Lincoln Way Ste 30, Auburn, CA 95603-4830CA1947-04$0
SubordinateNational Spiritualist Association Of Churches, First Temple Of Spiritualism Nsac4399 Aplicella Ct Spc 33, Mantecka, CA 95337-9105CA1947-04$0
SubordinateNational Spiritualist Association Of Churches, Spiritualist Chapel Of The Pines457 Grass Valley Hwy Ste 7, Auburn, CA 95603-3725CA1947-04$0
SubordinateNational Spiritualist Association Of Churches, Spiritualist Church Of Revelation200 W Colorado Blvd, Monrovia, CA 91016-2707CA1947-04$0
SubordinateNational Spiritualist Association Of Churches, Chapel Of Spiritual Awareness6457 S Xenon, Littleton, CO 80127CO1947-04$0
SubordinateNational Spiritualist Association Of Churches, Albertson Memorial Church Of Spirit293 Sound Beach Ave Box 143, Old Greenwich, CT 06870-1622CT1947-04$0
SubordinateNational Spiritualist Association Of Churches, Church Of The Infinite Spirit80 Walsh Ave, Newington, CT 06111-2847CT1947-04$0
Number of affiliated organizations
Arizona2
California13
Colorado1
Connecticut8
District of Columbia1
Florida6
Iowa4
Illinois9
Indiana5
Massachusetts5
Maine11
Michigan8
Minnesota2
Missouri1
Nebraska1
New Jersey1
Nevada2
New York10
Ohio4
Oklahoma1
Pennsylvania3
Texas4
Virginia2
Washington4
Wisconsin4
West Virginia2
Total114

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