Nonprofit · EIN 51-0221202
INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS
Also known as 67 GEORGIA
Tax-exempt · ATLANTA, GA 30327
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $300,303 | $275,768 | $24,535 | $199,213 | $55,902 | $143,311 |
| December 31, 2024 | 990 | $285,347 | $308,315 | -$22,968 | $194,020 | $61,033 | $132,987 |
| December 31, 2023 | 990 | $302,729 | $296,158 | $6,571 | $197,735 | $43,110 | $154,625 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $143,702
- Membership dues
- $88,721
- Program service revenue
- $153,506
- Investment income
- $1,795
- Other revenue
- $1,300
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $174,328
- Salaries, compensation and benefits (total)
- $186,368
- Professional fundraising fees
- $0
- Accounting fees
- $2,100
- Occupancy
- $5,152
- Depreciation
- $423
- Program services (functional)
- $234,405
- Management and general (functional)
- $41,363
Balance sheet and other
- Total assets, start of year
- $194,020
- Total assets, end of year
- $199,213
- Total liabilities, end of year
- $55,902
- Net assets, end of year
- $143,311
- Land, buildings and equipment
- $2,257
- Net assets without donor restrictions
- $143,311
- Gross receipts
- $300,303
- Employees
- 1
- Volunteers
- 80
- State of legal domicile
- GA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DEBORAH WESTPHAL CPM ARMIAE | Executive Dir. Trustee or director | 40 | $155,000 | $8,768 |
| WENDY MOZA CPM | VP EDUCATION Trustee or director, Officer | 2 | $10,560 | $0 |
| ANNA GRONHOLM | PR CHAIRPERSON Trustee or director | 2 | $0 | $0 |
| TANDELYN HODGE CARTER | CHAIR COM OUTRE Trustee or director | 1 | $0 | $0 |
| MARIA JORDAN | CO-CHAIR DEI Trustee or director | 2 | $0 | $0 |
| ANDREA BERG | EMERGING LEADER Trustee or director | 1 | $0 | $0 |
| INDHIRA BRETON CPM | CO-CHAIR ED COM Trustee or director | 0.5 | $0 | $0 |
| TATIANA DWIGHT ASSOCIATE | CONNECT. CORNER Trustee or director | 1 | $0 | $0 |
| KENISHA FRANKLIN CPM | CO-CHAIR DEI Trustee or director | 0.25 | $0 | $0 |
| STEPHANIE KIRCHER | CO-CHAIR ED COM Trustee or director | 1 | $0 | $0 |
| BRENDA LINDNER CPM | CORP. OUTREACH Trustee or director | 0.5 | $0 | $0 |
| MANDI LOPES CPM | VP MEMBERSHIP Trustee or director, Officer | 2 | $0 | $0 |
| CINDY MARSHALL CPM | CO-CHAIR DEI Trustee or director | 1 | $0 | $0 |
| ASHLEY SIMIEN | PR CHAIRPERSON Trustee or director | 1 | $0 | $0 |
| JOSHUA PAGE CPM CANDIDATE | CO-CHAIR PRO CO Trustee or director | 0.5 | $0 | $0 |
11 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID SAYERS CPM CANDIDATE | VP NETWORK CONN Trustee or director, Officer | 1 | $0 |
| AUTUMN SILLAY CPM | VP COMMUNICATIO Trustee or director, Officer | 2 | $0 |
| BRIDGET RAY CPM | President Trustee or director, Officer | 2 | $0 |
| JASMYN SYLVESTER CPM ACOM | IMM. PAST PRES Trustee or director, Officer | 1 | $0 |
| KIMBERLY JACKSON CPM | REGION IV VP Trustee or director, Officer | 0.5 | $0 |
| DAVID GARVEY CPM | VP FINANCE Trustee or director, Officer | 2 | $0 |
| LATARAINI CARTER BUSH | EMERGING LEADER Trustee or director | 1 | $0 |
| FRANK EWING | MEMB CO-CHAIR Trustee or director | 0.5 | $0 |
| ABIGAELLE REVERS | MEMB CO-CHAIR Trustee or director | 2 | $0 |
| JOSEPH LEHMUTH CPM AMO | PRESIDENT-ELECT Trustee or director, Officer | 1 | $0 |
| ALLEN MCCURDY | CO-CHAIR PRO CO Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DEBORAH WESTPHAL CPM ARM IAE | EXECUTIVE DI Trustee or director, Officer | 40 | $155,000 | $3,500 |
| WENDY MOZA CPM | CO-CHAIR PRO Trustee or director | 2.5 | $10,560 | $0 |
| ANNA GRONHOLM | PR CHAIRPERS Trustee or director | 1.5 | $1,200 | $0 |
| LISA ADAMS CPM | CO-CHAIR MBR Trustee or director | 0.25 | $0 | $0 |
| TIFFANY BARNETT CPM | CO-CHAIR DEI Trustee or director | 0.25 | $0 | $0 |
| BLYTHE BLAND ASSOCIATE | EMERGING LEA Trustee or director | 0.25 | $0 | $0 |
| INDHIRA BRETON CPM | CO-CHAIR ED. Trustee or director | 0.25 | $0 | $0 |
| TATIANA DWIGHT ASSOCIATE | CONNECTION C Trustee or director | 1 | $0 | $0 |
| KENISHA FRANKLIN CPM | CO-CHAIR DEI Trustee or director | 0.25 | $0 | $0 |
| HOLLY KELLY CPM | CO-CHAIR ED. Trustee or director | 1 | $0 | $0 |
| BRENDA LINDNER CPM | CORPORATE OU Trustee or director | 0.25 | $0 | $0 |
| MANDI LOPES CPM | CO-CHAIR BUS Trustee or director | 2.5 | $0 | $0 |
| CINDY MARSHALL CPM | CO-CHAIR PRO Trustee or director | 0.5 | $0 | $0 |
| JORGE ORTIZ ARM | COMM/FOUND C Trustee or director | 0.25 | $0 | $0 |
| JOSHUA PAGE CPM CANDIDATE | CO-CHAIR PRO Trustee or director | 1 | $0 | $0 |
| DAVID SAYERS CPM CANDIDATE | COMM. FOUND. Trustee or director | 2 | $0 | $0 |
| AUTUMN SILLAY CPM | CO-CHAIR COR Trustee or director | 2 | $0 | $0 |
| BRIDGET RAY CPM | PRESIDENT EL Trustee or director, Officer | 2 | $0 | $0 |
| JASMYN SYLVESTER CPM ACOM | GA CHAPTER P Trustee or director, Officer | 3 | $0 | $0 |
| KIMBERLY JACKSON CPM | REGION IV VI Trustee or director, Officer | 1 | $0 | $0 |
| DAVID GARVEY CPM | VICE PRES. F Trustee or director, Officer | 1 | $0 | $0 |
| JAMIE TEABO CPM | VICE PRES. C Trustee or director, Officer | 2 | $0 | $0 |
| KAREN HATCHERCPM | VICE PRES ME Trustee or director, Officer | 1 | $0 | $0 |
| MALERIA JAMES CPM | VICE PRES. E Trustee or director, Officer | 0.5 | $0 | $0 |
| JOSEPH LEHMUTH CPM AMO | VP OF NETWOR Trustee or director, Officer | 1 | $0 | $0 |
| JONATHAN TUCKER EXECUTIVE CPM | HONORARY PAS Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 24 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBORAH WESTPHAL CPM ARM IAE | EXECUTIVE DI Trustee or director, Officer | 2 | $145,000 |
| LISA ADAMS CPM | MEMBERSHIP Trustee or director | 1 | $0 |
| TIFFANY BARNETT CANDIDATE | DEI Trustee or director | 0.5 | $0 |
| ANDREA BERG CPM | VP OF EDUCAT Trustee or director, Officer | 2 | $0 |
| BLYTHE BLAND | NEXT GEN / I Trustee or director | 0.5 | $0 |
| TATIANA DWIGHT | CONNECTIONS Trustee or director | 1 | $0 |
| KENISHA FRANKLIN CPM | DEI Trustee or director | 0.5 | $0 |
| DAVID GARVEY CPM | VP OF FINANC Trustee or director, Officer | 2 | $0 |
| ANNA GRONHOLM | PR Trustee or director | 2 | $0 |
| KAREN KEY EXECUTIVE CPM | PAST PRESIDE Trustee or director, Officer | 2 | $0 |
| MALERIA JAMES CANDIDATE | EDUCATION Trustee or director | 1 | $0 |
| JOSEPH LEHMUTH CPM | COMMUNITY Trustee or director | 0.5 | $0 |
| SHANNON LONGINO CPM | REGION 4 VP Trustee or director, Officer | 1 | $0 |
| MANDI LOPES CANDIDATE | MEMBERSHIP Trustee or director | 2 | $0 |
| WENDY MOZA | PROGRAM Trustee or director | 2 | $0 |
| KADEN OCHOCKI CANDIDATE | IP Trustee or director | 0.25 | $0 |
| JOSHUA PAGE | PROGRAM Trustee or director | 2 | $0 |
| BRIDGET RAY | VP OF MEMBER Trustee or director, Officer | 2 | $0 |
| LISE ROZIER CPM CANDIDATE | EDUCATION Trustee or director | 0.5 | $0 |
| DAVID SAYERS CANDIDATE | PROGRAM Trustee or director | 2 | $0 |
| JASMYN SYLVESTER CPM ACOM | PRESIDENT EL Trustee or director, Officer | 2 | $0 |
| SHEILA JAMIE TEABO CPM | VP OF COMMUN Trustee or director, Officer | 2 | $0 |
| JESSICA TRIPP CPM | NEXT GEN / I Trustee or director | 0.5 | $0 |
| JONATHAN TUCKER EXECUTIVE CPM | PRESIDENT Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 3715 NORTHSIDE PKWY BLDG 200 STE 15, ATLANTA, GA 30327-2806
- Principal officer (990 for 2025)
- DEBORAH WESTPHAL CPM ARMIAE, 3715 NORTHSIDE PKWY NW B-200 S-150, ATLANTA, GA 30327
- Signed the 990
- DEBORAH WESTPHAL CPM ARMIAE, Executive Dir.
- Phone
- (770) 590-9995
- Website
- WWW.IREMGA.ORG
- Return prepared by
- Ritterband Tax & Accounting Solutions
Mission
OFFERING MEANINGFUL EXPERIENCES THROUGH EDUCATION, PARTNERSHIPS AND NETWORKING IN THE REAL ESTATE INDUSTRY.
Program accomplishments
- Serving real estate professionals who manage ALL REAL ESTATE propertytypes, The Institute of Real Estate Management Organization, IREM has beenan integral force in the State of Georgia, since 1970. We are dedicated todelivering leading-edge networking and educational offerings for everystage of your career, evolving with you to provide lifelong professionaldevelopment opportunities.
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0221202
- 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)
- $199,213
- Income (IRS master file)
- $300,303
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $300,303 | $275,768 | $199,213 | XML |
| 990 | December 2024 | $285,347 | $308,315 | $194,020 | XML |
| 990 | December 2023 | $302,729 | $296,158 | $197,735 | XML |
| 990 | December 2022 | $298,259 | $279,736 | $193,124 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 51-0221202).
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 51-0221202.
- 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 for the year ended December 2025.
- Who is the principal officer of INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS?
- The 990 for the year ended December 31, 2025 names DEBORAH WESTPHAL CPM ARMIAE.
- Who are the officers and directors of INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS?
- The 990 for the year ended December 31, 2025 lists 26 people; 2 received compensation from the organization, the highest $155,000 (DEBORAH WESTPHAL CPM ARMIAE, Executive Dir.).
- How much revenue does INSTITUTE OF REAL ESTATE MANAGEMENT OF THE NATL ASSN OF REALTORS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $300,303, expenses of $275,768 and total assets of $199,213 at year end.
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