{"success":true,"data":{"_id":455087087,"filings":[{"Organization":{"value":null,"Person":["DONNA DANIELLS","FRANK GOETZ","SUSAN HUTCHISON","TIM RANFRANZ"],"Title":["PRESIDENT","CHAIRPERSON","TREASURER","SECRETARY"],"Hours":[10.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The academy of life underwriting is organized to establish and administer professional education, certification, and credentialing programs in the field of life insurance underwriting, and to improve and enhance business conditions in the life insurance underwriting industry.","year":2019,"name":"ACADEMY OF LIFE UNDERWRITING","phone":2024953130,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2012,"state_legal_domicile":"PA","total_volunteers":70,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"1800 M STREET NW 400S, WASHINGTON, DC, 20036, USA","city":"WASHINGTON","state":"DC","country":"USA","zip_code":20036},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":101583,"Net unrelated business taxable income":50750,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":527289,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":523807,"Total revenue":{"value":523807,"EXAMS":272475,"PUBLICATIONS-ON THE RISK":190775,"TEXTBOOK SALES":35757,"WEBINARS":24500,"FORUMS AND SEMINARS":300},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2115,"Investment income total":2115,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1367,"Other total":1367,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":575662,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":575662,"Management services":161342,"Legal":0,"Accounting":20311,"Lobbying services":0,"Investment management fees":0,"Other services":108880,"Advertising":86,"Office expenses":2181,"Information technology":32378,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":65930,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":514,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":174092,"PRINTING AND POSTAGE":126881,"EXAM DEVELOPMENT":24306,"BANK SERVICE FEES":13415,"STUDENT RECOGNITION":9490},"All other expenses":9948},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":907874,"Non-interest bearing cash":240761,"Savings and temp cash investments":667113,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":907874,"Net assets without donor restriction":907874,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0917390652943642,"percentile":0.23179710757520514},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.577095587341183,"percentile":0.5522887949074614},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.025324197973925894,"percentile":0.28035631945453493},"Asset Growth":{"score":-0.009459462332594624,"percentile":0.28234254142407245},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5051792328768552,"percentile":0.33439058568113683}},"source_xml":"202023099349300627_public.xml"},{"Organization":{"value":null,"Person":["SELENA PUTTICK","FRANK GOETZ","DONNA DANIELLS","JENNIFER JOHNSON","NORM LEBLOND"],"Title":["CHAIR/BOARD MEMBER","TREASURER/BOARD MEMBER","SECRETARY/BOARD MEMBER","BOARD MEMBER/PRESIDENT ALU","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,10.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"The academy of life underwriting is organized to establish and administer professional education, certification, and credentialing programs in the field of life insurance underwriting, and to improve and enhance business conditions in the life insurance underwriting industry.","year":2017,"name":"ACADEMY OF LIFE UNDERWRITING","phone":2024953130,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JENNIFER JOHNSON","year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"1800 M STREET NW NO 400S, WASHINGTON, DC, 20036, USA","city":"WASHINGTON","state":"DC","country":"USA","zip_code":20036},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":93323,"Net unrelated business taxable income":20479,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":522276,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":520598,"Total revenue":{"value":520598,"EXAMS":301510,"PUBLICATIONS":159028,"TEXTBOOKS SALES":26760,"WEBINARS":20850,"FORUMS AND SEMINARS":12450},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":798,"Investment income total":798,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":880,"Other total":880,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":579767,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":579767,"Management services":0,"Legal":1155,"Accounting":25998,"Lobbying services":0,"Investment management fees":0,"Other services":219472,"Advertising":2949,"Office expenses":2790,"Information technology":10468,"Royalties":0,"Occupancy":0,"Travel":5214,"Conferences and meetings":143823,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4849,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":150073,"PRINTING EXPENSE":67695,"POSTAGE AND DELIVERY":49276,"EXAM DEVELOPMENT AND SC":21958,"BANK SERVICE FEES":11144},"All other expenses":12976},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1042546,"Non-interest bearing cash":187747,"Savings and temp cash investments":854799,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1042546,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1100778132634852,"percentile":0.21338200440664654},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.7982154900158167,"percentile":0.5879071810913697},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.024497400600731436,"percentile":0.2827435970873365},"Asset Growth":{"score":0.027732506977482498,"percentile":0.43651598465526925},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5144036438183159,"percentile":0.358655726971314}},"source_xml":"201803179349302880_public.xml"},{"Organization":{"value":null,"Person":["JENNIFER JOHNSON","TIM RANFRANZ","SUSAN HUTCHISON","CATIE MUCCIGROSSO"],"Title":["PRESIDENT","CHAIRPERSON","TREASURER","SECRETARY"],"Hours":[10.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The academy of life underwriting is organized to establish and administer professional education, certification, and credentialing programs in the field of life insurance underwriting, and to improve and enhance business conditions in the life insurance underwriting industry.","year":2020,"name":"ACADEMY OF LIFE UNDERWRITING","phone":2024953130,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"1800 M STREET NW 400S, WASHINGTON, DC, 20036, USA","city":"WASHINGTON","state":"DC","country":"USA","zip_code":20036},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":105258,"Net unrelated business taxable income":14320,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":391119,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":390761,"Total revenue":{"value":390761,"EXAMS":226950,"PUBLICATIONS-ON THE RISK":132648,"WEBINARS":18000,"TEXTBOOK SALES":11438,"FORUMS AND SEMINARS":1725},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":308,"Investment income total":308,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":50,"Other total":50,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":659663,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":659663,"Management services":160089,"Legal":0,"Accounting":28026,"Lobbying services":0,"Investment management fees":0,"Other services":91981,"Advertising":0,"Office expenses":59021,"Information technology":28940,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":8831,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4715,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":277860,"FEDERAL TAXES":9658,"EXAM REFUNDS":254901,"CONTINUING EDUCATION":11426,"STUDENT RECOGNITION":1875},"All other expenses":200},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":639330,"Non-interest bearing cash":317501,"Savings and temp cash investments":321829,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":639330,"Net assets without donor restriction":639330,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.6866043326966984,"percentile":0.0568816505012861},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.9691766856713201,"percentile":0.41475375480547805},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.04342028208929573,"percentile":0.234011161159858},"Asset Growth":{"score":-0.038539851327924785,"percentile":0.18960185060839788},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44990094251612855,"percentile":0.21105383327637103}},"source_xml":"202241189349301219_public.xml"},{"Organization":{"value":null,"Person":["MAUREEN LEYDON","MARK KOENIG","JENNIFER JOHNSON","MARGARET TAFF","VICKI RATH"],"Title":["CHAIR/BOARD MEMBER","SECRETARY/BOARD MEMBER","TREASURER/BOARD MEMBER","BOARD MEMBER/PRESIDENT","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"The academy of life underwriting is organized to establish and administer professional education, certification, and credentialing programs in the field of life insurance underwriting, and to improve and enhance business conditions in the life insurance underwriting industry.","year":2013,"name":"ACADEMY OF LIFE UNDERWRITING","phone":9494208045,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"FRANK GOETZ","year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"1554 PAOLI PIKE NO 313, WEST CHESTER, PA, 19380, USA","city":"WEST CHESTER","state":"PA","country":"USA","zip_code":19380},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":75726,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":602009,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":599510,"Total revenue":{"value":599510,"EXAMS":341325,"PUBLICATIONS":150694,"WEBINARS":51975,"TEXTBOOKS SALES":43216,"FORUMS AND SEMINARS":12300},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":557,"Investment income total":557,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1942,"Other total":1942,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":541078,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1000,"Current officers":1000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":540078,"Management services":0,"Legal":1092,"Accounting":3266,"Lobbying services":0,"Investment management fees":0,"Other services":193166,"Advertising":0,"Office expenses":16350,"Information technology":10915,"Royalties":0,"Occupancy":0,"Travel":3718,"Conferences and meetings":132878,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4640,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":163319,"PRINTING EXPENSE":60194,"POSTAGE AND DELIVERY":58251,"EXAM DEVELOPMENT AND SC":31166,"TEXT PURCHASES":13708},"All other expenses":10734},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":944864,"Non-interest bearing cash":0,"Savings and temp cash investments":944864,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":944864,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1012127725665231,"percentile":0.6253249906912598},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.7462620916023197,"percentile":0.5800272378628524},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.649604672008472,"percentile":0.7406752642747566}},"source_xml":"201531349349301768_public.xml"},{"Organization":{"value":null,"Person":["MARGARET TAFF","MARK KOENIG","LEE JANECEK","FRANK GOETZ","VICKY RATH"],"Title":["CHAIR/BOARD MEMBER","SECRETARY/BOARD MEMBER","TREASURER/BOARD MEMBER","BOARD MEMBER/PRESIDENT","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"The academy of life underwriting is organized to establish and administer professional education, certification, and credentialing programs in the field of life insurance underwriting, and to improve and enhance business conditions in the life insurance underwriting industry.","year":2014,"name":"ACADEMY OF LIFE UNDERWRITING","phone":9494208045,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"FRANK GOETZ","year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"1554 PAOLI PIKE NO 313, WEST CHESTER, PA, 19380, USA","city":"WEST CHESTER","state":"PA","country":"USA","zip_code":19380},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":85877,"Net unrelated business taxable income":-480,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":569401,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":561554,"Total revenue":{"value":561554,"EXAMS":309100,"PUBLICATIONS":158817,"TEXTBOOKS SALES":44537,"WEBINARS":39900,"FORUMS AND SEMINARS":9200},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1462,"Investment income total":1462,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6385,"Other total":6385,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":506782,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":506782,"Management services":0,"Legal":0,"Accounting":9769,"Lobbying services":0,"Investment management fees":0,"Other services":192389,"Advertising":347,"Office expenses":13454,"Information technology":25269,"Royalties":0,"Occupancy":0,"Travel":6411,"Conferences and meetings":102466,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4790,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":142109,"POSTAGE AND DELIVERY":54629,"PRINTING EXPENSE":52683,"EXAM DEVELOPMENT AND SC":21428,"TEXT PURCHASES":13369},"All other expenses":9778},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1007483,"Non-interest bearing cash":0,"Savings and temp cash investments":1007483,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1007483,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10997346334130077,"percentile":0.6398969649329006},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.9880007577222554,"percentile":0.6145064354957976},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6559107301018484,"percentile":0.7560254884475849}},"source_xml":"201543379349300909_public.xml"},{"Organization":{"value":null,"Person":["JENNIFER JOHNSON","SCOTT CORBETT","JENNIFER DAHL","SOPHIE CLEMENT","JODI MCDONALD"],"Title":["BOARD CHAIR","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER"],"Hours":[10.0,1.0,1.0,1.0,15.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Alu offers information, education and development opportunities and recognition of educational accomplishments to life insurance underwriters and other individuals interested in life insurance underwriting.","year":2022,"name":"ACADEMY OF LIFE UNDERWRITING","phone":2024953130,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JODI MCDONALD","year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"1800 M STREET NW 400S, WASHINGTON, DC, 20036, USA","city":"WASHINGTON","state":"DC","country":"USA","zip_code":20036},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":105718,"Net unrelated business taxable income":20462,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":549725,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":546990,"Total revenue":{"value":546990,"EXAMS":314770,"PUBLICATIONS-ON THE RI":166872,"TEXTBOOKS SALES":29248,"WEBINARS":27650,"FORUMS AND SEMINARS":8450},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2710,"Investment income total":2710,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":25,"Other total":25,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":596034,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":596034,"Management services":162132,"Legal":0,"Accounting":35454,"Lobbying services":0,"Investment management fees":0,"Other services":112396,"Advertising":0,"Office expenses":77446,"Information technology":50087,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":102786,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5064,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":49926,"FEDERAL TAXES":12386,"EXAM DEVELOPMENT":21307,"STUDENT RECOGNITION":11158,"CONTINUING EDUCATION":5075},"All other expenses":743},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":576263,"Non-interest bearing cash":238368,"Savings and temp cash investments":259259,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":78636,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":576263,"Net assets without donor restriction":576263,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0842403019691664,"percentile":0.24010292908910488},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.9668290735092293,"percentile":0.41408422639154496},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.025177235139442207,"percentile":0.2807712303788708},"Asset Growth":{"score":-0.061235747774988074,"percentile":0.14669957359860739},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4886281519221388,"percentile":0.2943716511315233}},"source_xml":"202421279349301602_public.xml"},{"Organization":{"value":null,"Person":["ANN DAY","JODI MCDONALD","SOPHIE CLEMENT","JENNIFER JOHNSON","JENNIFER DAHL"],"Title":["PRESIDENT","CHAIR","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[15.0,15.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Academy of life underwriting (alu) offers information, education and development opportunities and recognition of educational accomplishments to life insurance underwriters and other individuals interested in life insurance underwriting.","year":2024,"name":"ACADEMY OF LIFE UNDERWRITING","phone":2024953130,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANN DAY","year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"1800 M STREET NW 400S, WASHINGTON, DC, 20036, USA","city":"WASHINGTON","state":"DC","country":"USA","zip_code":20036},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":65893,"Net unrelated business taxable income":13635,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":651625,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":637869,"Total revenue":{"value":637869,"EXAMS":400855,"PUBLICATIONS-ON THE RI":168053,"WEBINARS":36050,"TEXTBOOKS SALES":18836,"FORUMS AND SEMINARS":14075},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7519,"Investment income total":7519,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6237,"Other total":6237,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":564220,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":564220,"Management services":184333,"Legal":0,"Accounting":34740,"Lobbying services":0,"Investment management fees":657,"Other services":62444,"Advertising":0,"Office expenses":59313,"Information technology":117265,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":71901,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4750,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":28817,"EXAM DEVELOPMENT":15402,"STUDENT RECOGNITION":7465,"CONTINUING EDUCATION":4950,"FEDERAL TAXES":1000},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":567371,"Non-interest bearing cash":368981,"Savings and temp cash investments":155664,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":42726,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":567371,"Net assets without donor restriction":567371,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13413389602915787,"percentile":0.6768325378529959},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.005584701003155,"percentile":0.42530736568154576},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0052521509696792515,"percentile":0.347817420155544},"Asset Growth":{"score":-0.06859682388702658,"percentile":0.13657993505151778},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5831992339672896,"percentile":0.5559420148416632}},"source_xml":"202640829349300344_public.xml"},{"Organization":{"value":null,"Person":["FRANK GOETZ","DONNA DANIELLS","NORM LEBLOND","SELENA PUTTICK"],"Title":["PRESIDENT","CHAIRPERSON","TREASURER","SECRETARY"],"Hours":[10.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The academy of life underwriting is organized to establish and administer professional education, certification, and credentialing programs in the field of life insurance underwrtiting, and to improve and enhance business conditions in the life insurance underwriting industry.","year":2018,"name":"ACADEMY OF LIFE UNDERWRITING","phone":2024953130,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"1800 M STREET NW 400S, WASHINGTON, DC, 20036, USA","city":"WASHINGTON","state":"DC","country":"USA","zip_code":20036},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":96183,"Net unrelated business taxable income":4761,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":513687,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":509748,"Total revenue":{"value":509748,"EXAMS":280775,"PUBLICATIONS-ON THE RISK":157768,"TEXTBOOK SALES":28305,"WEBINARS":27300,"FORUMS AND SEMINARS":15600},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3925,"Investment income total":3925,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":14,"Other total":14,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":599986,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":599986,"Management services":97920,"Legal":0,"Accounting":19868,"Lobbying services":0,"Investment management fees":0,"Other services":149564,"Advertising":339,"Office expenses":3643,"Information technology":31568,"Royalties":0,"Occupancy":0,"Travel":3036,"Conferences and meetings":115554,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":9181,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":152518,"PRINTING AND POSTAGE":102538,"EXAM DEVELOPMENT":24241,"STUDENT RECOGNITION":14811,"BANK SERVICE FEES":10928},"All other expenses":16795},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":956247,"Non-interest bearing cash":187199,"Savings and temp cash investments":769048,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":956247,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1679991901683321,"percentile":0.16923136810050138},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.5937821882510592,"percentile":0.5551855713292291},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.02926829268292683,"percentile":0.269204958437516},"Asset Growth":{"score":0.004631688176816056,"percentile":0.3393394184803468},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49546951670530176,"percentile":0.31063540532795186}},"source_xml":"201903109349302160_public.xml"},{"Organization":{"value":null,"Person":["CATHERINE MUCCIGROSSO","SCOTT CORBETT","SUSAN HUTCHISON","JODI MCDONALD","JENNIFER JOHNSON"],"Title":["BOARD CHAIR","TREASURER","SECRETARY","ALU PRESIDENT","ALU - PAST PRESIDENT"],"Hours":[1.0,1.0,1.0,10.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Alu offers information, education and development opportunities and recognition of educational accomplishments to life insurance underwriters and other individuals interested in life insurance underwriting.","year":2021,"name":"ACADEMY OF LIFE UNDERWRITING","phone":2024953130,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JODI MCDONALD","year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"1800 M STREET NW 400S, WASHINGTON, DC, 20036, USA","city":"WASHINGTON","state":"DC","country":"USA","zip_code":20036},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":108258,"Net unrelated business taxable income":36590,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":484298,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":482304,"Total revenue":{"value":482304,"EXAMS":258437,"PUBLICATIONS-ON THE RI":165853,"WEBINARS":30422,"TEXTBOOKS SALES":26417,"FORUMS AND SEMINARS":1175},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1949,"Investment income total":1949,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":45,"Other total":45,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":492287,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":492287,"Management services":172826,"Legal":0,"Accounting":19195,"Lobbying services":0,"Investment management fees":0,"Other services":106022,"Advertising":0,"Office expenses":76354,"Information technology":54198,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":32639,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5091,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":25912,"STUDENT RECOGNITION":9984,"FEDERAL TAXES":6084,"CONTINUING EDUCATION":5075,"EXAM DEVELOPMENT":4769},"All other expenses":50},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":619142,"Non-interest bearing cash":308084,"Savings and temp cash investments":311058,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":619142,"Net assets without donor restriction":619142,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.016496041693337574,"percentile":0.34585449751247227},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.25768504957474,"percentile":0.48877473875154875},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.03735325203345562,"percentile":0.24824747728838634},"Asset Growth":{"score":-0.05282016994610142,"percentile":0.16018663086266868},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5121877699187649,"percentile":0.35286977017560456}},"source_xml":"202330239349300533_public.xml"},{"Organization":{"value":null,"Person":["MARGARET TAFF","FRANK GOETZ","JO-ANN JOLLIFFE","NORM LEBLOND","TANYA TRACHENKO"],"Title":["CHAIR/BOARD MEMBER","BOARD MEMBER/PRESIDENT","SECRETARY/BOARD MEMBER","TREASURER/BOARD MEMBER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"The academy of life underwriting is organized to establish and administer professional education, certification, and credentialing programs in the field of life insurance underwriting, and to improve and enhance business conditions in the life insurance underwriting industry.","year":2015,"name":"ACADEMY OF LIFE UNDERWRITING","phone":6104292972,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"FRANK GOETZ","year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"1554 PAOLI PIKE NO 313, WEST CHESTER, PA, 19380, USA","city":"WEST CHESTER","state":"PA","country":"USA","zip_code":19380},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":82008,"Net unrelated business taxable income":8346,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":582301,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":580966,"Total revenue":{"value":580966,"EXAMS":331350,"PUBLICATIONS":154723,"TEXTBOOKS SALES":56293,"WEBINARS":28700,"FORUMS AND SEMINARS":9900},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1250,"Investment income total":1250,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":85,"Other total":85,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":495966,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":495966,"Management services":0,"Legal":0,"Accounting":2460,"Lobbying services":0,"Investment management fees":0,"Other services":197775,"Advertising":0,"Office expenses":13665,"Information technology":28065,"Royalties":0,"Occupancy":0,"Travel":973,"Conferences and meetings":86991,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4872,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":141861,"POSTAGE AND DELIVERY":52691,"PRINTING EXPENSE":50347,"TEXT PURCHASES":22366,"EXAM DEVELOPMENT AND SC":16457},"All other expenses":19304},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1096054,"Non-interest bearing cash":0,"Savings and temp cash investments":1096054,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1096054,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14826524426370555,"percentile":0.6963375839340621},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":2.209937777992846,"percentile":0.6415513011748173},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.016856825326407827,"percentile":0.3064735903037389},"Asset Growth":{"score":0.074394740062085,"percentile":0.6116980161919824},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6287810357748927,"percentile":0.6868021909521731}},"source_xml":"201643089349302214_public.xml"},{"Organization":{"value":null,"Person":["JODI MCDONALD","SCOTT CORBETT","JENNIFER DAHL","SOPHIE CLEMENT","ANN DAY - PRESIDENT"],"Title":["BOARD CHAIR","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER"],"Hours":[10.0,1.0,1.0,1.0,20.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Alu offers information, education and development opportunities and recognition of educational accomplishments to life insurance underwriters and other individuals interested in life insurance underwriting.","year":2023,"name":"ACADEMY OF LIFE UNDERWRITING","phone":2024953130,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JODI MCDONALD","year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"1800 M STREET NW 400S, WASHINGTON, DC, 20036, USA","city":"WASHINGTON","state":"DC","country":"USA","zip_code":20036},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":94863,"Net unrelated business taxable income":6004,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":543443,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":533374,"Total revenue":{"value":533374,"EXAMS":306702,"PUBLICATIONS-ON THE RI":159728,"WEBINARS":34700,"TEXTBOOKS SALES":20044,"FORUMS AND SEMINARS":12200},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7902,"Investment income total":7902,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2167,"Other total":2167,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":651232,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":651232,"Management services":180718,"Legal":0,"Accounting":35287,"Lobbying services":0,"Investment management fees":0,"Other services":102283,"Advertising":1209,"Office expenses":78287,"Information technology":73824,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":140129,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5171,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34054,"FEDERAL TAXES":913,"EXAM DEVELOPMENT":25383,"CONTINUING EDUCATION":5180,"STUDENT RECOGNITION":2578},"All other expenses":270},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":475726,"Non-interest bearing cash":191593,"Savings and temp cash investments":198697,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":85436,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":475726,"Net assets without donor restriction":475726,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.19834462859950353,"percentile":0.15221598967448247},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.7305015724043045,"percentile":0.339266598615796},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.017965978949174753,"percentile":0.3028939337055213},"Asset Growth":{"score":-0.07001597127178433,"percentile":0.1347399243080755},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.467625367256305,"percentile":0.24735945226595643}},"source_xml":"202501119349300900_public.xml"},{"Organization":{"value":null,"Person":["NORM LEBLOND","FRANK GOETZ","MARGARET TAFF","SELENA PUTTICK","DONNA DANIELLS"],"Title":["CHAIR/BOARD MEMBER","PRESIDENT/BOARD MEMBER","TREASURER/BOARD MEMBER","SECRETARY/BOARD MEMBER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"The academy of life underwriting is organized to establish and administer professional education, certification, and credentialing programs in the field of life insurance underwriting, and to improve and enhance business conditions in the life insurance underwriting industry.","year":2016,"name":"ACADEMY OF LIFE UNDERWRITING","phone":6104292972,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"FRANK GOETZ","year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"1554 PAOLI PIKE NO 313, WEST CHESTER, PA, 19380, USA","city":"WEST CHESTER","state":"PA","country":"USA","zip_code":19380},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":90153,"Net unrelated business taxable income":1847,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":588521,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":586533,"Total revenue":{"value":586533,"EXAMS":311800,"PUBLICATIONS":161794,"TEXTBOOKS SALES":54414,"WEBINARS":36450,"FORUMS AND SEMINARS":22075},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":621,"Investment income total":621,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1367,"Other total":1367,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":584148,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":584148,"Management services":0,"Legal":0,"Accounting":2245,"Lobbying services":0,"Investment management fees":0,"Other services":214096,"Advertising":0,"Office expenses":3345,"Information technology":14469,"Royalties":0,"Occupancy":0,"Travel":4069,"Conferences and meetings":159779,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4845,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":129865,"FEDERAL TAXES":2541,"POSTAGE AND DELIVERY":53521,"PRINTING EXPENSE":51866,"EXAM DEVELOPMENT AND SC":21937},"All other expenses":51435},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1100037,"Non-interest bearing cash":0,"Savings and temp cash investments":1100037,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1100037,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.007430491010516192,"percentile":0.4176908658585573},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.8831477639228416,"percentile":0.6002377806012176},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.004707304827190475,"percentile":0.3499387292471047},"Asset Growth":{"score":0.05342637397497564,"percentile":0.5397517177031574},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5701373190429224,"percentile":0.5172439791112001}},"source_xml":"201713189349302986_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ANN DAY","JODI MCDONALD","SOPHIE CLEMENT","JENNIFER JOHNSON","JENNIFER DAHL"],"Title":["PRESIDENT","CHAIR","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[15.0,15.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Academy of life underwriting (alu) offers information, education and development opportunities and recognition of educational accomplishments to life insurance underwriters and other individuals interested in life insurance underwriting.","year":2024,"name":"ACADEMY OF LIFE UNDERWRITING","phone":2024953130,"website":"WWW.ALU-WEB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANN DAY","year_formation":2012,"state_legal_domicile":"PA","total_volunteers":80,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"1800 M STREET NW 400S, WASHINGTON, DC, 20036, USA","city":"WASHINGTON","state":"DC","country":"USA","zip_code":20036},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":65893,"Net unrelated business taxable income":13635,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":651625,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":637869,"Total revenue":{"value":637869,"EXAMS":400855,"PUBLICATIONS-ON THE RI":168053,"WEBINARS":36050,"TEXTBOOKS SALES":18836,"FORUMS AND SEMINARS":14075},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7519,"Investment income total":7519,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6237,"Other total":6237,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":564220,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":564220,"Management services":184333,"Legal":0,"Accounting":34740,"Lobbying services":0,"Investment management fees":657,"Other services":62444,"Advertising":0,"Office expenses":59313,"Information technology":117265,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":71901,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4750,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":28817,"EXAM DEVELOPMENT":15402,"STUDENT RECOGNITION":7465,"CONTINUING EDUCATION":4950,"FEDERAL TAXES":1000},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":567371,"Non-interest bearing cash":368981,"Savings and temp cash investments":155664,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":42726,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":567371,"Net assets without donor restriction":567371,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13413389602915787,"percentile":0.6768325378529959},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.005584701003155,"percentile":0.42530736568154576},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0052521509696792515,"percentile":0.347817420155544},"Asset Growth":{"score":-0.06859682388702658,"percentile":0.13657993505151778},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5831992339672896,"percentile":0.5559420148416632}},"source_xml":"202640829349300344_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}