2025-09-15T14:15:01-05:00 2024-12-31 582676261 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2024-01-01 455334205 National Academy of Elder Law Attorneys Foundation Inc NATI 7039425711 1577 Spring Hill Road 310 Vienna VA 221822223 Alexander T Graham CEO 7039425711 2025-09-15 1 1 Amanda E Waterhouse P02014004 7038930300 2025-09-04 2024 2025-03-06 01:10:19Z Alexander T Graham 1577 Spring Hill Road 310 Vienna VA 221822223 460087 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. 10 10 0 20 0 0 42750 430842 0 0 20054 24973 0 445 62804 456260 810 7500 0 0 0 15015 0 0 0 44676 62327 45486 84842 17318 371418 718197 1104750 0 6886 718197 1097864 X 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. 1 0 39829 The NAELA Foundation's "Elevating Voices" initiative encompasses a combined qualitative and quantitative strategy to address Medicaid estate recovery. Qualitatively, the project focuses on storytelling as a powerful tool to convey the real-life impact of Medicaid estate recovery on affected individuals and families. To enrich its qualitative approach, the NAELA Foundation will also conduct a quantitative analysis by way of a collegiate data analytics case study competition. To collect targeted data analysis on impacted populations, competing teams of graduate students will perform a comprehensive review of existing data sources to compile evidence highlighting generational ramifications and societal implications stemming from the loss of a home through Medicaid estate recovery. 18105 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. 7500 7500 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. 65434 1 1 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 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 10 10 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 X Ann Watkins 7039425711 1577 Spring Hill Road 310 Vienna VA 221822223 Bridget O'Brien Swartz Chair 2.00 X X 0 0 0 Stuart D Zimring Trustee/Chair 2.00 X 0 0 0 Bryan Adler 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 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 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 Marielle Hazen Ex-Officio 2.00 2.00 X 0 0 0 Alex Graham CEO 2.00 40.00 X 0 109904 4746 Thomas Harlow Interim CEO 2.00 40.00 X 0 123750 40541 0 233654 45287 0 0 1 0 0 430842 430842 24577 24577 4223 3827 396 396 396 Misc income 900099 445 445 445 456260 445 0 24973 X 7500 7500 12167 12167 1954 1954 894 894 8000 8000 4800 4800 3245 3245 25750 25750 1217 702 515 Charitable registration 17250 17250 Overhead allocation 2065 2065 84842 65434 19408 0 69352 300527 50213 167966 10207 10207 0 0 598632 636257 718197 1104750 0 0 0 6886 0 6886 X 416177 443334 302020 654530 718197 1097864 718197 1104750 X 371418 16412 -8163 X 0 1 X 1 0 X 81348 152362 99899 42750 430842 807201 81348 152362 99899 42750 430842 807201 464438 342763 3672 4019 6803 19036 24577 58107 865308 445 0.39610 0.74880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 116013 1 1 10207 10207 0 0 Due to related party 6886 6886 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, 2024 and 2023. 1 Cohn Sisters Annual Conference Scholarship 5 7500 N/A N/A 0 0 0 0 0 0 0 0 0 Thomas Harlow Interim CEO 0 123750 0 0 0 0 0 2414 0 38127 0 164291 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 III, line 2 The Foundation instituted the "Elevating Voices" initiative during 2024. This initiative expands on programs already in place in support of NAELA Foundation's exempt-purpose. "Elevating Voices" encompasses a combined qualitative and quantitative strategy to address Medicaid estate recovery. This 20-month initiative began August 2024 and is projected to conclude April 2026. 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. Form 990, Part IX, line 11g Outside consultants: Program service expenses 25,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,750. Form 990, Part XI, line 9: Loss on uncollectible pledges -8,163. 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) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0