Nonprofit · EIN 46-4317729
INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS
Also known as 21 SAN FRANCISCO BAY AREA
Tax-exempt · SAN FRANCISCO, CA 94123
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $111,266 | $105,146 | $6,120 | $10,693 | $16,275 | -$5,582 |
| December 31, 2024 | 990-EZ | $104,421 | $112,290 | -$7,869 | $14,152 | $25,854 | -$11,702 |
| December 31, 2023 | 990-EZ | $110,224 | $108,674 | $1,550 | $17,365 | $21,198 | -$3,833 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $85,594
- Investment income
- $12
- Net income from fundraising events
- $25,660
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $88,200
- Printing, publications and postage
- $894
- Other expenses
- $16,052
Balance sheet and other
- Total assets, start of year
- $14,152
- Total assets, end of year
- $10,693
- Total liabilities, end of year
- $16,275
- Net assets, end of year
- -$5,582
- Cash, savings and investments
- $10,693
- Gross receipts
- $124,331
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 |
|---|---|---|---|
| JULIA M COCHRAN | EXECUTIVE DIRECTOR | 40 | $0 |
| CHERYL DUNSTON | VP MEMBERSHIP | 1 | $0 |
| DEIAH COVARRUBIAS | VP PROGRAMS | 1 | $0 |
| KANDACE KOPENSKY | PAST PRESIDENT | 1 | $0 |
| LAWRENCE SOUZA | VP EDUCATION | 1 | $0 |
| MARIO LOMELI | PRESIDENT ELECT | 1 | $0 |
| MIRIAM SWERNOFF | VP LEGISLATIVE AFFAIRS | 1 | $0 |
| RICKY PLATT | DIRECTOR | 1 | $0 |
| SANDY BROWNSTONE | PRESIDENT | 1 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Julia M Cochran | Executive Dir. | 40 | $0 |
| Kandace Kopensky | Director | 1 | $0 |
| Miriam Swernoff | Director | 1 | $0 |
| Sandy Brownstone | Director | 1 | $0 |
| Deiah Covarrubias | Director | 1 | $0 |
| Thuy Ngo | Director | 1 | $0 |
| Kendra Horsfield | Director | 1 | $0 |
| Ricky Platt | Director | 1 | $0 |
| Mario Lomeli | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Julia M Cochran | Executive Dir. | 40 | $0 |
| Kandace Kopensky | President | 1 | $0 |
| Chris Matthews | Past President | 1 | $0 |
| Deiah Covarrubios | Director | 1 | $0 |
| Miriam Swernoff | Director | 1 | $0 |
| Nichole De Leon | Director | 1 | $0 |
| Sandy Brownstone | Director | 1 | $0 |
| Ricky Platt | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1592 UNION STREET 195, SAN FRANCISCO, CA 94123-4505
- Signed the 990-EZ
- JULIA M COCHRAN, EXECUTIVE DIRECTOR
- Phone
- (707) 795-8095
- Website
- WWW.IREMSF.ORG
- Return prepared by
- MORA CHAPMAN CPAS
California records
California keeps its own records of charities and corporations. Search them by EIN 46-4317729 or by the name INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO PROVIDE QUALITY EDUCATION AND TIMELY INFORMATION TO REAL ESTATE MANAGERS AND THEIR STAFF AND TO PROVIDE PROFESSIONAL CERTIFICATION.
Program accomplishments
- PROVIDED EDUCATION LEADING TO THE ASSOCIATION'S DESIGNATIONS.
- PROVIDED MEMBER SERVICES AND LEADERSHIP MEETINGS.
- PROVIDED NETWORKING AND SOCIAL ACTIVITIES.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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
- 46-4317729
- 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 or 990-EZ
- Assets (IRS master file)
- $10,693
- Income (IRS master file)
- $124,331
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $111,266 | $105,146 | $10,693 | XML |
| 990-EZ | December 2024 | $104,421 | $112,290 | $14,152 | XML |
| 990-EZ | December 2023 | $110,224 | $108,674 | $17,365 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 46-4317729).
Questions about INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS
- What is the EIN of INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS?
- The employer identification number (EIN) of INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS is 46-4317729.
- Is INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN 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 NATL ASSN 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 NATL ASSN OF REALTORS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN 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 NATL ASSN 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 NATL ASSN OF REALTORS?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $111,266, expenses of $105,146 and total assets of $10,693 at year end.
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