Nonprofit · EIN 94-2865311
NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS
Also known as CHILDREN OF ALCOHOLICS NACOA
Tax-exempt · BEL AIR, MD 21014
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $567,223 | $588,258 | -$21,035 | $680,490 | $39,812 | $640,678 |
| December 31, 2024 | 990 | $947,591 | $592,813 | $354,778 | $718,936 | $57,238 | $661,698 |
| December 31, 2023 | 990 | $364,760 | $536,487 | -$171,727 | $331,748 | $24,828 | $306,920 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $240,378
- Program service revenue
- $323,456
- Investment income
- $3,389
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $2,400
- Compensation of officers, directors and key employees
- $125,996
- Other salaries and wages
- $89,940
- Salaries, compensation and benefits (total)
- $235,551
- Professional fundraising fees
- $0
- Accounting fees
- $31,970
- Occupancy
- $1,685
- Travel
- $40,744
- Depreciation
- $3,896
- Program services (functional)
- $524,741
- Management and general (functional)
- $51,884
- Fundraising (functional)
- $11,633
Balance sheet and other
- Total assets, start of year
- $718,936
- Total assets, end of year
- $680,490
- Total liabilities, end of year
- $39,812
- Net assets, end of year
- $640,678
- Land, buildings and equipment
- $42,346
- Publicly traded securities
- $8,065
- Net assets without donor restrictions
- $620,678
- Net assets with donor restrictions
- $20,000
- Gross receipts
- $567,223
- Employees
- 2
- Volunteers
- 21
- Year formed
- 1983
- 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 |
|---|---|---|---|
| Denise Bertin-Epp | Executive Director Officer | 40 | $125,996 |
| Karen M Carpenter-Palumbo Sr | Director Trustee or director | 2 | $0 |
| Tim K Brennan | Director Trustee or director | 2 | $0 |
| Hoover Adger | Governance Chair Trustee or director, Officer | 8 | $0 |
| Larry Rancilio | Director Trustee or director | 2 | $0 |
| Kateri Coyhis | Director Trustee or director | 2 | $0 |
| Ellen Morehouse | Director Trustee or director | 2 | $0 |
| Heather Chapman | Board Chair Trustee or director, Officer | 4 | $0 |
| Mohammad Sohail | Director Trustee or director | 2 | $0 |
| Amanda Gilchrist | Director Trustee or director | 2 | $0 |
| Audra West | Secretary Trustee or director, Officer | 2 | $0 |
| Ruth Ann Rigby | Director Trustee or director | 2 | $0 |
| Jason Schwartz | Director Trustee or director | 2 | $0 |
| Aishia Freeman | Director Trustee or director | 2 | $0 |
| Michael Fontana | Director Trustee or director | 2 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alex Flood | Director Trustee or director | 2 | $0 |
| Sue Thau | Director Trustee or director | 2 | $0 |
| Jeanette Johnson | Emeritus Trustee or director | 2 | $0 |
| Bruce Perry | Director Trustee or director | 2 | $0 |
| Donald McDonald | Chairman Emeritus Trustee or director | 2 | $0 |
| Sis Wenger | Chair Emerita Trustee or director | 2 | $0 |
| Dana Taylor | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 23 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Denise Bertin-Epp | Executive Director Officer | 40 | $132,881 |
| Karen M Carpenter-Palumbo Sr | Director Trustee or director | 2 | $0 |
| Tim K Brennan | Director Trustee or director | 2 | $0 |
| Camille Robinson | Director Trustee or director | 2 | $0 |
| Kateri Coyhis | Director Trustee or director | 2 | $0 |
| Ellen Morehouse | Director Trustee or director | 2 | $0 |
| Mohammad Sohail | Director Trustee or director | 2 | $0 |
| Amanda Gilchrist | Director Trustee or director | 2 | $0 |
| Ruth Ann Rigby | Director Trustee or director | 2 | $0 |
| Jason Schwartz | Director Trustee or director | 2 | $0 |
| Michal Cantor | Director Trustee or director | 2 | $0 |
| Aishia Freeman | Director Trustee or director | 2 | $0 |
| Michael Fontana | Director Trustee or director | 2 | $0 |
| Alex Flood | Director Trustee or director | 2 | $0 |
| Sue Thau | Director Trustee or director | 2 | $0 |
| Jeanette Johnson | Emeritus Trustee or director | 2 | $0 |
| Bruce Perry | Director Trustee or director | 2 | $0 |
| Donald McDonald | Chairman Emeritus Trustee or director | 2 | $0 |
| Sis Wenger | Chair Emerita Trustee or director | 2 | $0 |
| Dana Taylor | Director Trustee or director | 2 | $0 |
| Hoover Adger | Governance Chair Trustee or director, Officer | 8 | $0 |
| Heather Chapman | Board Chair Trustee or director, Officer | 4 | $0 |
| Audra West | Secretary Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Denise Bertin-Epp | Executive Director Officer | 40 | $130,558 |
| Ruth Ann Rigby | Director Trustee or director | 2 | $0 |
| Ellen Morehouse | Director Trustee or director | 3 | $0 |
| Audra West | Director Trustee or director | 2 | $0 |
| Amanda Gilchrist | Director Trustee or director | 2 | $0 |
| Mohammad Sohail | Director Trustee or director | 2 | $0 |
| Kateri Coyhis | Director Trustee or director | 2 | $0 |
| Karen M Carpenter-Palumbo | Director Trustee or director | 3 | $0 |
| Arthur Louis Burnett Sr | Director Trustee or director | 3 | $0 |
| Michal Cantor | Director Trustee or director | 2 | $0 |
| Camille Robinson | Director Trustee or director | 1 | $0 |
| Jason Schwartz | Director Trustee or director | 2 | $0 |
| Julie Creaden | Director Trustee or director | 2 | $0 |
| Tim K Brennan | Secretary Trustee or director, Officer | 3 | $0 |
| Christopher Yadron | Chair Trustee or director, Officer | 4 | $0 |
| Heather Chapman | Chair of Finance Trustee or director, Officer | 2 | $0 |
| Hoover Adger | Governance Chair Trustee or director, Officer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 615 BALTIMORE PIKE STE H, BEL AIR, MD 21014-4313
- In care of
- % DENISE BERTIN-EPP
- Principal officer (990 for 2025)
- Denise BertinEpp, 615 Baltimore Pike Ste H 115, Bel Air, MD 21014
- Signed the 990
- DENISE BERTIN-EPP, Executive Director
- Phone
- (301) 468-0985
- Website
- www.nacoa.org
- Return prepared by
- Mullins PC
Mission
Educate and advocate for all children and families affected by alcoholism and other drug dependencies.
Program accomplishments
- In 2025, NACoA expanded its national leadership in supporting children and families impacted by parental substance use disorder (SUD), strengthening core programs, developing innovative resources, and advancing advocacy efforts to ensure children are seen, supported, and served: (See Schedule O for more detail)Expenses $524,741 · grants $2,400 · revenue $323,456
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
- 94-2865311
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $680,490
- Income (IRS master file)
- $567,223
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $567,223 | $588,258 | $680,490 | XML |
| 990 | December 2024 | $947,591 | $592,813 | $718,936 | XML |
| 990 | December 2023 | $364,760 | $536,487 | $331,748 | XML |
| 990 | December 2022 | $296,462 | $392,834 | $481,047 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 94-2865311).
Questions about NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS
- What is the EIN of NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS?
- The employer identification number (EIN) of NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS is 94-2865311.
- Is NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS 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 FOR CHILDREN OF ALCOHOLICS 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 FOR CHILDREN OF ALCOHOLICS 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 FOR CHILDREN OF ALCOHOLICS?
- The 990 for the year ended December 31, 2025 names Denise BertinEpp.
- Who are the officers and directors of NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS?
- The 990 for the year ended December 31, 2025 lists 22 people; 1 received compensation from the organization, the highest $125,996 (Denise Bertin-Epp, Executive Director).
- How much revenue does NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $567,223, expenses of $588,258 and total assets of $680,490 at year end.
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