The Association Of Nurses In Aids Care, Parent Of Gen 4338--- in Fairlawn, Ohio (OH)

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The Association Of Nurses In Aids Care, Parent Of Gen 4338---
Employer Identification Number (EIN)581849791
Name of OrganizationThe Association Of Nurses In Aids Care
Secondary NameParent Of Gen 4338---
In Care of NameKimberly Carbaugh
Address3538 Ridgewood Rd, Fairlawn, OH 44333-3122
ActivitiesNursing or convalescent home
SubsectionEducational Organization, Charitable Organization
Ruling Date09/2004
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$500,000 to $999,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$705,761
Amount of Income$761,913
Form 990 Revenue Amount$734,647
National Taxonomy of Exempt Entities (NTEE)Health - General and Rehabilitative: Professional Societies, Associations


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Amount of income in 2013: $761,913 (it was $1,001,360 in 2012)
This organization: 

 $761,913
Other organizations performing similar types of work: 

 $690,360

Assets in 2013: $705,761 (it was $715,711 in 2012)
The Association Of Nurses In Aids Care, Parent Of Gen 4338---: 

 $705,761
Other organizations performing similar types of work: 

 $481,815

Expenses in 2013: $751,973
The Association Of Nurses In Aids Care, Parent Of Gen 4338---: 

 $751,973
Other organizations performing similar types of work: 

 $697,117

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 5
This organization: 

 5
Other organizations performing similar types of work: 

 6

Grants share in income in 2013: 21.3%
The Association Of Nurses In Aids Care, Parent Of Gen 4338---: 

 21.3%
Other organizations performing similar types of work: 

 2.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
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)?NoNo
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?NoNo
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
201120122013
The number reported in Box 3 of Form 10961014
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 return45
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?YesYesYes
Has it filed a Form 990-T for this year?YesYes
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
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$77,846$99,567
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$12,937$7,814
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
201120122013
Total revenue$1,367,904$965,643$734,647
Contributions, Gifts, Grants and Other Similar Amounts$180,893$167,733$156,495
Program Service Revenue$1,024,732$768,742$552,274
Educational Support Services$256,572$309,196
Educational Support Services$344,830$71,925
511190$136,665$139,325
561000$30,675$31,828
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$18,100$10,681$9,381
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$64,179$17,814$16,497
Gross amount from sales of assets other than inventory (Securities / Other)$418,683 / $6,491$49,406 / $4,125$40,442 / $3,321
Less: cost or other basis and sales expenses (Securities / Other)$360,995 / $0$33,514 / $2,203$27,266 / $0
Gain or (loss) (Securities / Other)$57,688 / $6,491$15,892 / $1,922$13,176 / $3,321
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$0$0$0
Miscellaneous Revenue$80,000$673$0
Statement of Functional Expenses
201120122013
Total functional expenses$1,670,518$946,356$751,973
Grants and other assistance to domestic organizations and domestic governments$4,250$4,000
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$140,717$90,784$99,567
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$373,137$151,693$131,231
Pension plan accruals and contributions$10,468$16,156
Other employee benefits$5,583$5,107
Payroll taxes$45,148$15,137$21,445
Fees for services (non-employees)
Management$0$0
Legal$21,122$678
Accounting$18,485$11,500
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$5,363$5,014
Other$0$200
Advertising and promotion$0$5,700
Office expenses$0$0
Information technology$18,801$18,252
Royalties$0$0
Occupancy$0$0
Travel$35,225$16,503
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$100,960$74,561
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$21,134$17,313
Insurance$1,839$5,772
Other expenses$9,024$8,515
Other expenses$6,422$4,222
Other expenses$1,922$5,493
Other expenses$15,771$22,496
Other expenses$412,373$278,248
Balance Sheet
201120122013
Total assets$803,052$715,711$705,761
Cash - non-interest-bearing$1,990$30,495
Savings and temporary cash investments$46,057$14,717
Pledges and grants receivable, net$0$0
Accounts receivable, net$69,098$39,470
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$15,000$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$2,892$4,403
Land, buildings, and equipment: cost or other basis$306,582$291,450
Investments - publicly traded securities$274,092$325,226
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$174,075$66,449$64,056
Accounts payable and accrued expenses$10,534$17,046
Grants payable$0$0
Deferred revenue$55,915$47,010
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$0$0$0
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$628,977$649,262$641,705
Unrestricted net assets$623,811$590,498
Temporarily restricted net assets$25,451$51,207
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 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$5,977,256
Subtotal$5,977,256
Gifts, grants, contributions, and membership fees received$860,237
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$5,080,379
Gross receipts from activities that are not an unrelated trade or business under section 513$36,640
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
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$6,094,112
Public support$5,977,256
Subtotal$94,619
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$94,619
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$22,237
Other income$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Miami Valley Long Term Care AssociationPO BOX 216, Dayton, OH 45409-0216OH1994-03$31,383
2The Association Of Nurses In Aids Care, Parent Of Gen 4338---3538 Ridgewood Rd, Fairlawn, OH 44333-3122OH2004-09$761,913
3Texas Organization Of Nurse ExecutivesPO BOX 26496, Austin, TX 78755-0496TX2006-09$161,585
4United States Homeopathic Regulatory Commission9586 S 700 E, Sandy, UT 84070-3448UT2012-02$144,101
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7Philippine Nurses Association Of Arizona Inc9442 N 114th Way, Scottsdale, AZ 85259AZ2012-02$12,671
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9Advanced Practice Nurses Of The Upper Ohio ValleyPo Box 6048, Wheeling, WV 26003WV2012-01$0
10American Nephrology Nurses Association, Fleur De Lis Chapter16800 Spring Ranch Rd, Livingston, LA 70754-2908LA1999-08$0
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12Arizona United Rheumatology Alliance Inc10210 N 92nd St Ste 104, Paradise Vly, AZ 85258-4531AZ2004-02$0
13Association Of Operating Room Nurses, Greater Cleveland Chapter 36084461 Summit St, Willoughby, OH 44094OH1969-05$0
14Central Pa Assoc Of Occupational Health Nurses5 Mace Lane, Newmanstown, PA 17073PA2014-10$0
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17Far Eastern University Nursing Alumni Foundation Inc2805 Garden Dr, Cooper City, FL 33026FL2006-08$0
18Far Eastern University Nursing Alumni Foundation Inc, Far Eastern University Nursing Alumni Associationof Southern California Far Eastern University Nursing Alumni Foundation Southern Ca Chapter2170 W Cherrywood Lane, Anaheim, CA 92804CA2006-08$0
19Gerontological Advanced Practice Nurses Association36081 Atlantic Avenue, North Ridgeville, OH 44039OH2014-05$0
20Nurturing The Nursing Profession Scholarships Inc4820 Shire Ridge Rd East, Hilliard, OH 43026OH2012-06$0
Number of organizations performing similar types of work
Alaska1
Alabama1
Arizona2
California9
Colorado1
Connecticut1
District of Columbia3
Delaware1
Florida5
Georgia2
Iowa1
Illinois7
Indiana1
Kansas3
Kentucky1
Louisiana3
Massachusetts7
Maryland2
Michigan3
Missouri3
Mississippi1
North Carolina2
Nebraska1
New Hampshire2
New Jersey5
New Mexico1
New York10
Ohio5
Pennsylvania6
South Carolina2
Tennessee1
Texas9
Utah4
Virginia6
Washington3
Wisconsin2
West Virginia1
Wyoming1
Total119
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralThe Association Of Nurses In Aids Care, Parent Of Gen 4338---3538 Ridgewood Rd, Fairlawn, OH 44333-3122OH2004-09$761,913
SubordinateAssociation Of Nurses In Aids Care, Group Return3538 Ridgewood Rd, Fairlawn, OH 44333-3122OH2004-09$69,629
SubordinateAssociation Of Nurses In Aids Care, Four Corners Chapter470 W Fir Ave, Flagstaff, AZ 86001-1307AZ2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Rocky Mountain Chapter9058 E 25th Dr, Denver, CO 80238-2760CO2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Central Florida Chapter14225 Sonco Ave, Windermere, FL 34786-3135FL2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Greater Ft Lauderdale Chapter10700 Sw 30th Pl, Davie, FL 33328-1536FL2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Metro Miami Chapter6472 Sw 39th St, Miami, FL 33155-4814FL2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Northern Florida Chapter4615 Phillips Hwy, Jacksonville, FL 32207-7265FL2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Tampa Bay Chapter8417 Boxwood Dr, Tampa, FL 33615-4938FL2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Centralindianac Chapter2130 W 58th St, Indianapolis, IN 46228-1710IN2004-09$0
SubordinateAssociation Of Nurses In Aids Care11705 Wenonga Circle, Leawood, KS 66211KS2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Baton Rouge Chapter1522 Worsham Dr, Zachary, LA 70791-2216LA2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Boston Chapter14 Shipway Pl, Charlestown, MA 02129-4301MA2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Greater Washington Dc Chapter11 S Bentz St, Frderick, MD 21701-5505MD2004-09$0
SubordinateAssociation Of Nurses In Aids Care, St Louis Chapter1226 Olive St Unit 503, Saint Louis, MO 63103-2491MO2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Mississippi Chapter110 Grover Cleveland Cir, Jackson, MS 39213-3116MS2004-09$0
SubordinateAssociation Of Nurses In Aids Care, New Jersey Chapter429 Sherman Ave, Roselle Park, NJ 07204-2142NJ2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Southern Nevada Chapter7841 Pinnochio Ave, Los Vegas, NV 89131-3590NV2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Capital District New York Chapter522 Bedford Rd, Schenectady, NY 12308-3400NY2004-09$0
SubordinateAssociation Of Nurses In Aids Care, Greater New York Chapter537 17th St, Brooklyn, NY 11215-6042NY2004-09$0
Number of affiliated organizations
Arizona2
California2
Colorado1
Connecticut1
Florida5
Georgia1
Illinois1
Indiana1
Kansas1
Louisiana1
Massachusetts2
Maryland2
Michigan2
Missouri1
Mississippi1
North Carolina1
New Jersey1
Nevada1
New York6
Ohio5
Oregon1
Pennsylvania1
Tennessee1
Texas4
Utah1
Virginia2
Washington1
Wisconsin1
Total50

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