Nonprofit · EIN 32-0464359
INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS
Also known as 93 NEW YORK CAPITAL REGION
Tax-exempt · TROY, NY 12180
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $24,446 | $24,724 | -$278 | $4,475 | $0 | $4,475 |
| December 31, 2024 | 990-EZ | $38,294 | $53,854 | -$15,560 | $4,753 | $0 | $4,753 |
| December 31, 2023 | 990-EZ | $46,909 | $62,307 | -$15,398 | $20,313 | $0 | $20,313 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $10,201
- Program service revenue
- $14,245
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $24,724
Balance sheet and other
- Total assets, start of year
- $4,753
- Total assets, end of year
- $4,475
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,475
- Cash, savings and investments
- $4,475
- Gross receipts
- $24,446
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONATHAN KAPLAN | PRESIDENT | 4 | $0 |
| STACEY SPINNER | VICE PRESIDENT | 0 | $0 |
| CAITLYN MURRAY | IREM ASSOCIATION EXECUTIVE | 0 | $0 |
| ELIZABETH BAKER | TREASURER | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONATHAN KAPLAN | PRESIDENT | 4 | $0 |
| STACEY SPINNER | VICE PRESIDENT | 0 | $0 |
| CAITLYN MURRAY | IREM ASSOCIATION EXECUTIVE | 0 | $0 |
| ELIZABETH BAKER | TREASURER | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HOLLAND | PRESIDENT | 4 | $0 |
| JOHNATHAN KAPLAN | VICE PRESIDENT | 0 | $0 |
| SAMANTHA MARCHESIN | IREM ASSOCIATION EXECUTIVE | 0 | $0 |
| ALISON WHEELER | TREASURER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- CO UNITED GROUP 300 JORDAN RD, TROY, NY 12180-0000
- Signed the 990-EZ
- JONATHAN KAPLAN, PRESIDENT
- Phone
- (518) 687-7300
- Return prepared by
- STAFF CIAMPINO & COMPANY PC
Mission
TO PROMOTE LEARNING, CERTIFICATIONS, AND NETWORKING THAT PROPERTY MANAGERS NEED TO TAKE ON REAL ESTATE MANAGEMENT'S MOST DYNAMIC CHALLENGES
Program accomplishments
- TO PROMOTE LEARNING, CERTIFICATIONS, AND NETWORKING THAT PROPERTY MANAGERS NEED TO TAKE ON REAL ESTATE MANAGEMENT'S MOST DYNAMIC CHALLENGES
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 32-0464359
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S47Z)
- Assets (IRS master file)
- $4,475
- Income (IRS master file)
- $24,446
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $24,446 | $24,724 | $4,475 | XML |
| 990-EZ | December 2024 | $38,294 | $53,854 | $4,753 | XML |
| 990-EZ | December 2023 | $46,909 | $62,307 | $20,313 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 32-0464359).
Questions about INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS
- What is the EIN of INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS?
- The employer identification number (EIN) of INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS is 32-0464359.
- Is INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1976.
- Are donations to INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NAT ASSOC OF REALTORS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $24,446, expenses of $24,724 and total assets of $4,475 at year end.
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All nonprofits in TROY · New York · Community improvement and capacity building