Nonprofit · EIN 52-1095223
NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC
Tax-exempt · CHATTANOOGA, TN 37416
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $214,599 | $186,238 | $28,361 | $283,643 | $0 | $283,643 |
| December 31, 2024 | 990-EZ | $171,398 | $146,066 | $25,332 | $256,598 | $1,350 | $255,248 |
| December 31, 2023 | 990-EZ | $174,203 | $159,032 | $15,171 | $229,916 | $0 | $229,916 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $71,350
- Membership dues
- $28,350
- Program service revenue
- $143,075
- Investment income
- $174
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,000
- Travel
- $51,986
- Program services (functional)
- $147,887
- Management and general (functional)
- $38,351
Balance sheet and other
- Total assets, start of year
- $256,597
- Total assets, end of year
- $283,643
- Total liabilities, end of year
- $0
- Net assets, end of year
- $283,643
- Gross receipts
- $214,599
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1978
- State of legal domicile
- MD
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 |
|---|---|---|---|
| MARGARET FITZGERALD | BOARD MEMEBER Trustee or director | 2 | $0 |
| KENNETH LAMY | EMERITUS BOARD MEMEBER Trustee or director | 2 | $0 |
| SCOTT VAUGHN | TREASURER Trustee or director, Officer | 2 | $0 |
| PETER ULSTAD | EMERITUS BOARD MEMEBER Trustee or director | 2 | $0 |
| PATRICK MACKEY | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JENNIFER EAGER | PRESIDENT Trustee or director, Officer | 4 | $0 |
| JANELLE BENTLEY | SECRETARY Trustee or director, Officer | 2 | $0 |
| CHARLIE WOOTEN | BOARD MEMEBER Trustee or director | 2 | $0 |
| BRETT SCHWENNEKER | BOARD MEMEBER Trustee or director | 2 | $0 |
| RON LAGNADO | BOARD MEMEBER Trustee or director | 2 | $0 |
| CRAIG THOMPSON | BOARD MEMEBER Trustee or director | 2 | $0 |
| GARRETT BOONE | BOARD MEMEBER Trustee or director | 2 | $0 |
| BROOKE GONCE | EMERITUS BOARD MEMEBER Trustee or director | 2 | $0 |
| RENEA BURNS | EMERITUS BOARD MEMEBER Trustee or director | 2 | $0 |
| ERIC EMRICH | EMERITUS BOARD MEMEBER Trustee or director | 2 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRAIG THOMPSON | BOARD MEMBER | 2 | $0 |
| AMBER HYPSE | BOARD MEMBER | 2 | $0 |
| BRETT SCHWENNEKER | BOARD MEMBER | 2 | $0 |
| ERIC EMRICH | BOARD MEMBER | 2 | $0 |
| BROOKE GONCE | BOARD MEMBER | 2 | $0 |
| KENNETH LAMY | BOARD MEMBER | 2 | $0 |
| PHIL BRADY | BOARD MEMBER | 2 | $0 |
| JENNIFER EAGER | BOARD MEMBER | 2 | $0 |
| RON LAGNADO | BOARD MEMBER | 2 | $0 |
| PETER ULSTAD | EMERITUS BOARD MEMBER | 2 | $0 |
| RENEA BURNS | PRESIDENT | 4 | $0 |
| JANELLE H BENTLEY | SECRETARY | 2 | $0 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANELLE H BENTLEY | BOARD MEMBER | 2 | $0 |
| PETER ULSTAD | EMERITUS BOARD MEMBER | 2 | $0 |
| ERIC EMRICH | BOARD MEMBER | 2 | $0 |
| BROOKE GONCE | BOARD MEMBER | 2 | $0 |
| KENNETH LAMY | BOARD MEMBER | 2 | $0 |
| PHIL BRADY | BOARD MEMBER | 2 | $0 |
| SCOTT VAUGHN | EMERITUS BOARD MEMBER | 2 | $0 |
| JENNIFER EAGER | BOARD MEMBER | 2 | $0 |
| JEFF OLSON | EMERITUS BOARD MEMBER | 2 | $0 |
| RON LAGNADO | BOARD MEMBER | 2 | $0 |
| CRAIG THOMPSON | TREASURER | 2 | $0 |
| PATRICK MACKEY | VICE PRESIDENT | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 5709 TOPSAIL GREENS DR, CHATTANOOGA, TN 37416-1066
- In care of
- % GEORGE L YUNGMANN
- Principal officer (990 for 2025)
- SCOTT VAUGHN, 5709 TOPSAIL GREENS DR, CHATTANOOGA, TN 37416
- Signed the 990
- SCOTT VAUGHN, TREASURER
- Phone
- (773) 283-6362
- Website
- WWW.NAREC.ORG
- Return prepared by
- CRI ADVISORS LLC
Mission
TO PROVIDE A FORUM FOR REAL ESTATE COMPANIES TO DEAL WITH CURRENT ISSUES VITAL TO THE REAL ESTATE INDUSTRY INCLUDING FINANCIAL ACCOUNTING, TAX MANAGEMENT AND CORPORATE AND PROPERTY OPERATIONS.
Program accomplishments
- ANNUAL CONFERENCE AND TAX CONFERENCEExpenses $109,972 · revenue $121,175
- ANNUAL MANAGEMENT AND TECHNOLOGY CONFERENCEExpenses $37,915 · revenue $21,900
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 52-1095223
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1978
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $283,643
- Income (IRS master file)
- $214,599
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $214,599 | $186,238 | $283,643 | XML |
| 990-EZ | December 2024 | $171,398 | $146,066 | $256,598 | XML |
| 990-EZ | December 2023 | $174,203 | $159,032 | $229,916 | 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 | 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 52-1095223).
Questions about NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC
- What is the EIN of NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC?
- The employer identification number (EIN) of NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC is 52-1095223.
- Is NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1978.
- Are donations to NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC 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 NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC 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 NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC 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 NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC?
- The 990 for the year ended December 31, 2025 names SCOTT VAUGHN.
- Who are the officers and directors of NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC?
- The 990 for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $214,599, expenses of $186,238 and total assets of $283,643 at year end.
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