2025-08-28T12:20:18-05:00 2024-12-31 541019610 CST GROUP CPAS PC 10740 PARKRIDGE BLVD 5TH FLOOR RESTON VA 201914424 990 2024-01-01 431136868 NATIONAL ASSOCIATION OF INDEPENDENT FEE APPRAISERS INC EDUC & RESEARCH TRUST NATI 7037332125 2121 COOPERATIVE WAY 210 HERNDON VA 20171 GUILLERMO ORTIZ DE ZARATE CEO 8002728258 2025-08-27 1 0 GLENN SHELTON P00228007 7033912000 2025-08-27 2024 2025-03-06 01:10:19Z GUILLERMO ORTIZ DE ZARATE 2121 COOPERATIVE WAY 210 HERNDON VA 20171 48342 0 X N/A X 1970 VA TO SPONSOR THE DEVELOPMENT OF EDUCATIONAL MATERIALS USED PRIMARILY FOR CONTINUING EDUCATION IN THE APPRAISAL PROFESSION. 7 7 0 0 0 0 2333 1850 775 370 11655 16246 0 0 14763 18466 0 0 0 0 0 0 0 0 0 7810 5062 7810 5062 6953 13404 595375 657680 3400 3400 591975 654280 TO SPONSOR THE DEVELOPMENT OF EDUCATIONAL MATERIALS USED PRIMARILY FOR CONTINUING EDUCATION IN THE APPRAISAL PROFESSION. 0 0 370 TO PROVIDE FUNDS FOR THE WRITING OF EDUCATION COURSES USED BY APPRAISERS. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 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 7 7 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 X X AMERICAN SOCIETY OF APPRAISERS 7034782228 2121 COOPERATIVE WAY SUITE 210 HERNDON VA 20171 DAVID DOERING IFA TRUSTEE 1.00 X 0 0 0 NENA HENDERSON IFA TRUSTEE 1.00 X 0 0 0 LOUIS BONATO IFA TRUSTEE 1.00 X 0 0 0 SUSANNE BARKALOW TRUSTEE 1.00 X 0 0 0 MONICA TROTTER IFA TRUSTEE 1.00 X 0 0 0 MARK EVANS TRUSTEE 1.00 X 0 0 0 MICHAEL T ORMAN TRUSTEE 1.00 X 0 0 0 JOSEPH NOSELLI ADVISOR (UNTIL 6/3/24) 5.00 X 0 43564 2165 JOHNNIE WHITE CEO (UNTIL 2/20/24) 5.00 X 0 61903 5130 0 105467 7295 0 0 0 0 0 1850 1850 EDUCATION COURSE REVEN 900099 370 370 370 17546 17546 28576 29876 -1300 -1300 -1300 18466 370 0 16246 4854 4854 FOREIGN TAXES 201 201 OTHER 7 7 5062 0 5062 0 594600 655685 775 1995 595375 657680 3400 3400 3400 3400 X 591975 654280 591975 654280 595375 657680 13404 48901 0 X 0 1 X 1 0 X X 1 AMERICAN SOCIETY OF APPRAISERS (ASA) 530231868 10 1 0 0 1 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 3B NATIONAL ASSOCIATION OF INDEPENDENT FEE APPRAISERS INC. EDUCATION & RESEARCH TRUST (NAIFA) AND ITS SUPPORTED ORGANIZATION, AMERICAN SOCIETY OF APPRAISERS (ASA), SHARE THE SAME ACCOUNTING DEPARTMENT. PRIOR TO FILING THE 990, NAIFA REVIEWED THE FINANCIAL STATEMENTS OF THE SUPPORTED ORGANIZATION AND ENSURED THAT THE SUPPORTED ORGANIZATION MET THE PUBLIC SUPPORT TEST UNDER SECTION 509(A)(2). PART IV, SECTION A, LINE 3C: NAIFA AND ITS SUPPORTED ORGANIZATION, ASA, SHARE THE SAME ACCOUNTING DEPARTMENT, AND THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER OF ASA ARE OFFICERS OF NAIFA. THROUGH THESE CONNECTIONS, NAIFA HAS ACCESS TO ASA'S FINANCIAL STATEMENTS AND FORM 990, AND THEREBY ENSURED THAT THE SUPPORT IT PROVIDED TO ASA WAS USED FOR EDUCATIONAL PURPOSES. 0 DUE TO AFFILIATES 3400 3400 X PART X, LINE 2: UNDER THE PROVISIONS OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS ASC TOPIC 740, INCOME TAXES (ASC 740), THE SOCIETY IS REQUIRED TO DISCLOSE UNRECOGNIZED TAX BENEFITS. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDE BY ASC 740 AND ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENT AND DETERMINED THAT THE SOCIETY HAD NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2024 AND 2023 THAT REQUIRED DISCLOSURE OR RECOGNITION. GENERALLY, THE SOCIETY'S TAX RETURNS REMAIN OPEN AND SUBJECT TO EXAMINATION FOR THREE YEARS FROM THE FILING DATE. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT SERVICES ARE PERFORMED BY A RELATED PARTY. FORM 990, PART VI, SECTION A, LINE 8A THERE WERE NO BOARD MEETINGS HELD DURING THE FISCAL YEAR. FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMMITTEE MEETINGS HELD DURING THE FISCAL YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE SECRETARY OF THE ASSOCIATION CIRCULATED A COPY OF THE 990 TO THE GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 CONSOLIDATED FINANCIAL STATEMENTS ARE AVAILABLE THROUGH A RELATED ENTITY. AMERICAN SOCIETY OF APPRAISERS 2121 COOPERATIVE WAY SUITE 210 HERNDON VA 20171 530231868 PROMOTE THE EXCHANGE OF IDEAS AND EXPERIENCES AMONG ITS MEMBERS VA 501(C)(6) N/A 0 ASA EDUCATION FOUNDATION 2121 COOPERATIVE WAY SUITE 210 HERNDON VA 20171 237019806 TO CARRY ON EDUCATION RESEARCH AND CHARITABLE ACTIVITIES RELATED TO THE ORG. DE 501(C)(3) LINE 7 AMERICAN SOCIETY OF APPRAISERS 0 ASA POLITICAL ACTION COMMITTEE 2121 COOPERATIVE WAY SUITE 210 HERNDON VA 20171 205890635 TO SUPPORT LEGISLATIVE EFFORTS VA 527 AMERICAN SOCIETY OF APPRAISERS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0