2026-08-06T09:17:16-05:00 2024-12-31 592840381 PHILLIPS FELDMAN GROUP 801 LAUREL OAK DRIVE SUITE 303 NAPLES FL 341082764 990 2024-01-01 590788505 NAPLES AREA BOARD OF REALTORS ASSOCIATION OF REAL ESTATE PROFESSIONALS NAPL 2395971666 1455 PINE RIDGE ROAD NAPLES FL 34109 MARTIN MANION CEO 2395971666 2026-08-06 1 0 NATHAN A PHILLIPS CPA P00189856 2395661600 2024 2025-03-06 01:10:19Z X MARTIN MANION 1455 PINE RIDGE ROAD NAPLES FL 34109 2239485 0 X WWW.NABOR.COM X 1969 FL NAPLES AREA BOARD OF REALTORS AND ASSOCIATION OF REAL ESTATE PROFESSIONALS, INC. (NABOR) PROVIDES AREA REALTORS WITH EDUCATION, ETHICS ENFORCEMENT AND ARBITRATION SERVICES, CONTRACTS AND FORMS, AN INTRANET WITH REAL ESTATE BUSINESS CONTENT, SOCIAL FUNCTIONS, EDUCATIONAL SEMINARS AND COURSES. NABOR'S MAIN OBJECTIVES ARE: TO UNITE THOSE ENGAGED IN THE RECOGNIZED BRANCHES OF THE REAL ESTATE PROFESSION FOR THE PURPOSE OF EXERTING A BENEFICIAL INFLUENCE UPON THE PROFESSION AND RELATED INTERESTS; TO PROMOTE AND MAINTAIN HIGH STANDARDS OF CONDUCT IN THE REAL ESTATE PROFESSION; TO PROVIDE A UNIFIED MEDIUM FOR REAL ESTATE OWNERS AND THOSE ENGAGED IN THE REAL ESTATE PROFESSION WHEREBY THEIR INTERESTS MAY BE SAFEGUARDED AND ADVANCED; TO FURTHER THE INTEREST OF HOME AND OTHER REAL PROPERTY OWNERSHIP; TO UNITE THOSE ENGAGED IN THE REAL ESTATE PROFESSION IN THIS COMMUNITY WITH THE FLORIDA ASSOCIATION OF REALTORS AND THE NATIONAL ASSOCIATION OF REALTORS. 12 12 16 260 203237 0 0 0 1529271 1530365 45513 222225 441761 486895 2016545 2239485 0 0 0 0 816917 922815 0 0 0 1326362 1458572 2143279 2381387 -126734 -141902 2944910 6067935 3217335 6435109 -272425 -367174 X NAPLES AREA BOARD OF REALTORS AND ASSOCIATION OF REAL ESTATE PROFESSIONALS, INC. (NABOR) PROVIDE EDUCATION, ETHICS ENFORCEMENT AND ARBITRATION SERVICES, CONTRACTS AND FORMS, AN INTRANET WITH REAL ESTATE BUSINESS CONTENT, SOCIAL FUNCTIONS, EDUCATIONAL SEMINARS AND COURSES. NABOR'S MAIN OBJECTIVES ARE: TO UNITE THOSE ENGAGED IN THE RECOGNIZED BRANCHES OF THE REAL ESTATE PROFESSION FOR THE PURPOSE OF EXERTING A BENEFICIAL INFLUENCE UPON THE PROFESSION AND RELATED INTERESTS; TO PROMOTE AND MAINTAIN HIGH STANDARDS OF CONDUCT IN THE REAL ESTATE PROFESSION; TO PROVIDE A UNIFIED MEDIUM FOR REAL ESTATE OWNERS AND THOSE ENGAGED IN THE REAL ESTATE PROFESSION WHEREBY THEIR INTERESTS MAY BE SAFEGUARDED AND ADVANCED; TO FURTHER THE INTEREST OF HOME AND OTHER REAL PROPERTY OWNERSHIP; TO UNITE THOSE ENGAGED IN THE REAL ESTATE PROFESSION IN THIS COMMUNITY WITH THE FLORIDA ASSOCIATION OF REALTORS AND THE NATIONAL ASSOCIATION OF REALTORS. 0 0 ETHICS TRAINING AND ORIENTATION - A REALTOR IS A MEMBER OF THE NATIONAL ASSOCIATION OF REALTORS. NOT ALL REAL ESTATE LICENSEES ARE REALTORS. ALL REALTORS MUST KNOW AND COMMIT TO THE CODE OF ETHICS, WHICH DISTINGUISHES REALTORS FROM OTHER REAL ESTATE LICENSEES AND ASSURES CLIENTS AND CUSTOMERS THAT REALTORS WILL GO BEYOND WHAT IS REQUIRED BY LAW TO WIN CONSUMERS TRUST. FEW OTHER PROFESSIONAL ORGANIZATIONS IN THE NATION, IF ANY, HAVE PUT IN PLACE SUCH RIGOROUS ETHICS TRAINING REQUIREMENTS FOR THEIR MEMBERS. A REALTOR IS SUBJECT TO DISCIPLINARY ACTION SHOULD A LOCAL ASSOCIATION OF REALTORS FIND HIM OR HER IN VIOLATION OF THE CODE OF ETHICS. PROFESSIONAL DEVELOPMENT-A VARIETY OF EDUCATIONAL COURSES OFFERED TO MEMBERS IN ORDER TO ADVANCE THEIR KNOWLEDGE WITHIN THE REAL ESTATE INDUSTRY, HELP THEM IN OBTAINING VARIOUS PROFESSIONAL DESIGNATIONS AND PROVIDING THEM WITH A PLACE TO FULFILL THEIR REQUIRED REALTOR CONTINUING EDUCATION CREDITS. MEDIATION AND ENFORCEMENT OF ETHICS-IN-HOUSE MEDIATION AND ARBITRATION IS OFFERED IN AN EFFORT TO PROVIDE INTERVENTION BETWEEN CONFLICTING PARTIES, TO PROMOTE RECONCILIATION, SETTLEMENT, OR COMPROMISE. THE PROCESS PROVIDES AN OUTLET FOR ALL PARTIES IN A TRANSACTION TO COME TOGETHER TO RESOLVE THEIR ISSUES. IT BENEFITS BOTH MEMBERS AND THOSE IN THE COMMUNITY INVOLVED IN THE TRANSACTION OR EVENT. 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 1 0 16 1 1 1 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X CARL RUSSELL 2395971666 1455 PINE RIDGE ROAD NAPLES FL 34109 BOBZIEN PA NICHOLAS DIRECTOR 20.00 X 0 0 0 BRAND ESTRADA SARA DIRECTOR 20.00 X 0 0 0 DAVIDOW CHRISTINA DIRECTOR 20.00 X X 0 0 0 GARRY SHAUN MARTIN DIRECTOR 20.00 X 0 0 0 REINHOLDT LLC AMY S DIRECTOR 20.00 X 0 0 0 ROGGOW MARCIA K DIRECTOR 20.00 X 0 0 0 WRIGHT IZABELA ANNA DIRECTOR 20.00 X 0 0 0 LINVILLE DEBORAH STAFF 40.00 X 0 0 0 CITRANO CHRISTINE VPSE 20.00 X 0 0 0 PILON JAMES ALAN LGAD 20.00 X 0 0 0 PUSKARIC JR DAVID ALLAN TREASURER 20.00 X 0 0 0 SMITH LLC PATRICIA J PRESIDENT 20.00 X 0 0 0 VANGORDER PA TERRILYN PREL 20.00 X 0 0 0 MARTIN MANION CEO 40.00 X 263124 0 31824 MARCIA A ALBERT STAFF 40.00 X 103146 0 20687 CORRIE CHASE STAFF 40.00 X 129131 0 23965 DANIELLE B HUDSON STAFF 40.00 X 114954 0 22142 610355 0 98618 4 0 1 0 0 MEMBERSHIP DUES 900099 1324445 1324445 APPLICATION FEES 900099 205920 205920 1530365 222225 222225 INSTALLATION BANQUET & 900099 283658 283658 ADVERTISING AND LABEL 900099 203237 203237 486895 2239485 2036248 203237 0 X 709255 36884 124278 52398 91721 18344 34974 27633 11000 87685 27325 33409 COMMITTEE EXPENSES 656712 MEMBERSHIP EXPENSES 223600 MISC EXPENSES 94898 CREDIT CARD EXPENSES 64485 86786 2381387 1015135 1415352 1013286 1199194 15789 25418 57702 56664 207483 146218 81170 61265 728382 3285023 33446 25019 2944910 6067935 192693 192951 3024642 6242158 3217335 6435109 X -272425 -367174 -272425 -367174 2944910 6067935 -141902 47153 0 X 0 1 X 1 0 1 1 0 207483 146218 61265 61265 OTHER SECURITIES 781912 F CERTIFICATES OF DEPOSIT - NON-CURRENT 2503111 F 3285023 PREPAID DUES 801664 ACCRUED EXPENSES 17934 AMOUNT DUE TO SUBSIDIARY - MLS 5422560 6242158 X 1629926 47153 269378 316531 1313395 926090 926090 2239485 1722564 0 1722564 658823 658823 2381387 PART X, LINE 2: THE COMPANY HAS ADOPTED FASB ASC 704-10-25, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE COMPANY WILL RECORD A LIABLILTY FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WOULD NOT BE SUSTAINED IF EXAMINED BY THE TAXING AUTHORITY. THE COMPANY CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE COMPANY EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST AND INVESTMENT INCOME, NET UNREALIZED GAIN ON SECURITIES PART XI, LINE 4B - OTHER ADJUSTMENTS: INSTALLATION BANQUET & OTHER EXPENSES NETTED AGAINST REVENUE FOR AUDITED FS ADVERTISING & LABEL EXPENSES NETTED AGAINST REVENUE FOR AUDITED FS INTEREST INCOME PART XII, LINE 4B - OTHER ADJUSTMENTS: INSTALLATION BANQUET & OTHER EXPENSES NETTED AGAINST REVENUE FOR AUDITED FS ADVERTISING & LABEL EXPENSES NETTED AGAINST REVENUE FOR AUDITED FS MISCELLANEOUS EXPENSE FORM 990, SCHEDULE D, PARTS XI AND XII FORM 990, SCHEDULE D, PART XI: ADJUSTMENTS OF $203,237 FOR INSTALLATION BANQUET & OTHER EXPENSES, $453,475 FOR ADVERTISING AND LABEL EXPENSES, NET INTEREST GAIN OF $222,225, AND UNREALIZED GAIN OF $47,153. FORM 990, SCHEDULE D, PART XII: ADJUSTMENTS OF $203,237 FOR INSTALLATION BANQUET & OTHER EXPENSES, $453,475 FOR ADVERTISING AND LABEL EXPENSES, AND $2,111 FOR MISCELLANEOUS EXPENSE. X X X 0 0 0 MARTIN MANION CEO 235624 0 27500 0 0 0 15788 0 16036 0 294948 0 0 0 CORRIE CHASE STAFF 117164 0 11967 0 0 0 7748 0 16217 0 153096 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE NAPLES AREA BOARD OF REALTORS HAS MEMBERS WHO ARE REALTORS PRIMARILY IN THE NAPLES, FL AREA. THESE MEMBERS PAY MEMBERSHIP DUES. FORM 990, PART VI, SECTION A, LINE 7A NABOR HAS MEMBERS WHO MAY VOTE AND ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CEO AND THE CFO. THE ENTIRE GOVERNING BODY REVIEWS, IN DETAIL, THE AUDITED FINANCIAL STATEMENTS WHICH ARE USED TO COMPLETE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C NABOR REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY: EVERY MEMBER OF THE GOVERNING BODY IS PROVIDED WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. ANY POTENTIAL CONFLICTS OF INTEREST ARE ADDRESSED BY THE EXECUTIVE COMMITTEE AND THE APPROPRIATE STEPS ARE TAKEN TO BE SURE THE POTENTIAL CONFLICT DOES NOT IMPACT ANY ISSUES ADDRESSED OR DECISIONS MADE BY THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS AND SETS ALL EMPLOYEE ANNUAL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 NABOR MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. A MEMBER OF THE PUBLIC WOULD BE DIRECTED TO THE C.E.O. WITH THEIR REQUEST. A MEETING WOULD BE SCHEDULED WITH THE TREASURER, C.F.O. AND ANY OTHER MEMBERS OF THE EXECUTIVE COMMITTEE THAT MIGHT BE APPROPRIATE TO ADDRESS THEIR REQUEST. THE REQUESTED INFORMATION WILL BE PROVIDED TO THE MEMBER OF THE PUBLIC FOR THEIR REVIEW AT THE MEETING WITH THE APPROPRIATE INDIVIDUALS AVAILABLE TO ADDRESS ANY QUESTIONS THAT MAY ARISE. PART IX LINE 11B, LINE 24E THE ORIGINAL FORM 990 ERRONEOUSLY REPORTED $42,811 OF LEGAL FEES AND $43,600 OF CHARITABLE CONTRIBUTIONS WHICH SHOULD HAVE BEEN REPORTED AS EXPENSES ON THE 2024 FORM 1120 OF THE SUBSIDIARY COMPANY (MLS OF NAPLES INC EIN: 59-1279745). THIS ADJUSTMENT WAS RELATED TO ONE LEGAL SETTLEMENT WHICH WAS ERRONEOUSLY CLASSIFIED BETWEEN BOTH ENTITIES AND DISCOVERED BY THE BOARD OF DIRECTORS. THE OVERSTATED EXPENSES OF $42,811 AND $43,600 REDUCE THE AMOUNT FROM THE ENTITY TO THE SUBSIDIARY COMPANY (MLS OF NAPLES INC EIN: 59-1279745), AND NET ASSETS WITHOUT DONOR RESTRICTION INCREASED FROM ($453,585) TO ($367,174). NO OTHER CHANGES AFFECT THIS RETURN. MLS OF NAPLES INC 1455 PINE RIDGE ROAD NAPLES FL 34109 591279745 PROVIDES MULTIPLE LISTING SERVICES TO MEMBERS, PARTICIPANTS, SERVICE USERS FL OWNED 100 BY NAPLES AREA BOARD OF REALTORS (NABOR) C 1.00000 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 MLS OF NAPLES INC E 5508971 MLS OF NAPLES INC K 58974 MLS OF NAPLES INC P 42238