Nonprofit · EIN 51-0204213
INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS
Also known as 41 NORTHERN OHIO
Tax-exempt · BAY VILLAGE, OH 44140
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $62,199 | $64,322 | -$2,123 | $60,199 | $0 | $60,199 |
| December 31, 2024 | 990-EZ | $68,124 | $54,987 | $13,137 | $60,724 | $0 | $60,724 |
| December 31, 2023 | 990-EZ | $70,480 | $76,986 | -$6,506 | $47,587 | $0 | $47,587 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $700
- Membership dues
- $42,565
- Program service revenue
- $10,160
- Investment income
- $5
- Net income from fundraising events
- $8,769
Expenses
- Grants and similar amounts paid
- $2,330
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $24,704
- Other expenses
- $37,288
Balance sheet and other
- Total assets, start of year
- $60,724
- Total assets, end of year
- $60,199
- Total liabilities, end of year
- $0
- Net assets, end of year
- $60,199
- Cash, savings and investments
- $51,341
- Gross receipts
- $113,107
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 |
|---|---|---|---|
| Daniel Last | President | 2 | $0 |
| Robert Murray | President-Elect | 2 | $0 |
| Richard Zack | Treasurer | 2 | $0 |
| Emily Dennis | Immediate Past President | 2 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dan Last | President | 2 | $0 |
| Robert Murray | Vice President | 2 | $0 |
| Rick Zack | Treasurer | 2 | $0 |
| Emily Dennis | Immediate Past President | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Emily Dennis | President | 2 | $0 |
| Dan Last | President-elect | 2 | $0 |
| Bob Murray | Secretary Treasurr | 2 | $0 |
| Michael Corcoran | Immediate Past President | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 40507, BAY VILLAGE, OH 44140-0507
- In care of
- % DANIEL LAST
- Signed the 990-EZ
- DANIEL LAST, President
- Website
- www.iremnorthernohio.com
- Return prepared by
- Marguerite I Harkness CPA
Mission
Real estate property mgment education
Program accomplishments
- Meetings, seminars, scholarships, grants for professional education. No foreign grants.grants $2,374
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
- 51-0204213
- 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
- Category (NTEE)
- Community improvement and capacity building (S47Z)
- Assets (IRS master file)
- $60,199
- Income (IRS master file)
- $113,107
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $62,199 | $64,322 | $60,199 | XML |
| 990-EZ | December 2024 | $68,124 | $54,987 | $60,724 | XML |
| 990-EZ | December 2023 | $70,480 | $76,986 | $47,587 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 51-0204213).
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 51-0204213.
- 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 4 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 $62,199, expenses of $64,322 and total assets of $60,199 at year end.
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All nonprofits in BAY VILLAGE · Ohio · Community improvement and capacity building