{"success":true,"data":{"_id":521912672,"filings":[{"Organization":{"value":null,"Person":["VINCE GRANIERI","ROB HAYNIE","DARWIN BAYSTON","SHERI TOWNSEND","JAMES MAXSON","CYNTHIA POVEDA","ALAN BUERGER","PHIL LOY","JOHN WELCOM","MICHAEL FREEDMAN"],"Title":["SECRETARY","BOARD MEMBER","EXECUTIVE DIRECTOR","BOARD MEMBER","BOARD MEMBER","VICE CHAIRMAN","CHAIRMAN","TREASURER","BOARD MEMBER","BOARD MEMBER"],"Hours":[3.0,3.0,50.0,3.0,3.0,3.0,15.0,6.0,3.0,3.0],"Total Compensation":[0,0,182284,0,0,0,0,0,0,0],"Direct compensation":[0,0,175000,0,0,0,0,0,0,0],"Other compensation":[0,0,7284,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To keep members educated and informed of developments in the viatical and life settlement industry.","year":2014,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":4078943797,"website":"WWW.LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARWIN BAYSTON","year_formation":1994,"state_legal_domicile":"FL","total_volunteers":13,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"225 SOUTH EOLA DRIVE, ORLANDO, FL, 32801, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32801},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"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":1019919,"Contributions":{"value":547146,"Other contributions":54250,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":492896,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":472707,"Total revenue":472707,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":66,"Investment income total":66,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1094574,"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":448894,"Current officers":182284,"Disqualified persons":0,"Other salaries and wages":225384,"Pension plan contributions":0,"Other employee benefits":10011,"Payroll taxes":31215},"Other expenses":{"value":645680,"Management services":0,"Legal":174,"Accounting":3615,"Lobbying services":13105,"Investment management fees":0,"Other services":415,"Advertising":10610,"Office expenses":49272,"Information technology":20899,"Royalties":0,"Occupancy":49784,"Travel":36214,"Conferences and meetings":357578,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2754,"Insurance":3232,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":93346,"TRADE SHOWS":54339,"BAD DEBT EXPENSE":22067,"DUES & SUBSCRIPTIONS":12475,"INFORMATION SERVICES":4465},"All other expenses":4682},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":70213,"Non-interest bearing cash":41366,"Savings and temp cash investments":4,"Pledges and grants receivable":0,"Accounts receivable":6650,"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":12382,"Land, building, equipment":6274,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3537},"Liabilities":{"value":112541,"Sum of Total Liabilities":0,"Accounts payable, accrued":5024,"Grants payable":0,"Deferred, revenue":107517,"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":-42328,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-42328,"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":-0.07319698917266959,"percentile":0.2532264694715102},"Liabilities to Assets Ratio":{"score":1.6028513238289206,"percentile":0.02468176090116398},"Operating Reserve Ratio":{"score":0.06414641677949595,"percentile":0.05150478178284524},"Officer Compensation Ratio":{"score":0.16653419503843506,"percentile":0.37611542006117565},"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":0.4338271058711946,"percentile":0.1800802058562314}},"source_xml":"201522249349300447_public.xml"},{"Organization":{"value":null,"Person":["JAMES MAXSON","JOHN WELCOM","SHERI TOWNSEND","CYNTHIA POVEDA","ALAN BUERGER","VINCE GRANIERI","DAN YOUNG","JOHN MCFARLAND","JOHN DALLAS","DARWIN BAYSTON"],"Title":["CHAIRMAN","BOARD MEMBER","VICE CHAIRMAN","BOARD MEMBER","BOARD MEMBER","TREASURER","BOARD MEMBER","SECRETARY","BOARD MEMBER","PRESIDENT AND CEO"],"Hours":[10.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,182283],"Direct compensation":[0,0,0,0,0,0,0,0,0,175000],"Other compensation":[0,0,0,0,0,0,0,0,0,7283]},"Basic":{"value":null,"mission":"To advance the highest standards of practice and professional development for the industry, and to educate consumers and advisors about a life settlement as an alternative to lapse or surrender of a life insurance policy.","year":2017,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":4078943797,"website":"WWW.LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARWIN BAYSTON","year_formation":1994,"state_legal_domicile":"FL","total_volunteers":9,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"280 W CANTON AVE NO 430, WINTER PARK, FL, 32789, USA","city":"WINTER PARK","state":"FL","country":"USA","zip_code":32789},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":5,"Total Gross UBI":123277,"Net unrelated business taxable income":-934,"Number of employees":5,"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":1333993,"Contributions":{"value":581513,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":581513,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":750748,"Total revenue":{"value":750748,"EDUCATION ACTIVITIES":627471,"ADVERTISING REVENUE":123277},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":20,"Investment income total":20,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1712,"Other total":1712,"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":1388054,"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":533871,"Current officers":182283,"Disqualified persons":0,"Other salaries and wages":294349,"Pension plan contributions":0,"Other employee benefits":21559,"Payroll taxes":35680},"Other expenses":{"value":854183,"Management services":0,"Legal":0,"Accounting":8761,"Lobbying services":129910,"Investment management fees":0,"Other services":0,"Advertising":10333,"Office expenses":46832,"Information technology":84398,"Royalties":0,"Occupancy":47771,"Travel":74116,"Conferences and meetings":305709,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4535,"Insurance":5455,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":134187,"TRADE SHOWS":100301,"DUES & SUBSCRIPTIONS":22004,"MISCELLANEOUS":6507,"BAD DEBT EXPENSE":5375},"All other expenses":2176},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":209992,"Non-interest bearing cash":59768,"Savings and temp cash investments":70026,"Pledges and grants receivable":0,"Accounts receivable":17861,"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":54402,"Land, building, equipment":4685,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3250},"Liabilities":{"value":184700,"Sum of Total Liabilities":0,"Accounts payable, accrued":46651,"Grants payable":0,"Deferred, revenue":138049,"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":25292,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":25292,"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":-0.04052569990996954,"percentile":0.30050121477276176},"Liabilities to Assets Ratio":{"score":0.8795573164691989,"percentile":0.06794597309552253},"Operating Reserve Ratio":{"score":0.15128518054773085,"percentile":0.09227548517569513},"Officer Compensation Ratio":{"score":0.1313227007018459,"percentile":0.45838312869008624},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0890413727538002,"percentile":0.7373851820806635},"Asset Growth":{"score":0.25164420504121354,"percentile":0.8912254505194673},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5120282387901506,"percentile":0.3524742004762435}},"source_xml":"201813189349300991_public.xml"},{"Organization":{"value":null,"Person":["Sherry Duarte","John Dallas","Christopher Conway","John Welcom","Brian T Casey","Rob Haynie","Neal Jacobs","Nate McCormick","Steven Shapiro","Bryan Nicholson"],"Title":["CHAIR","Vice Chair","Secretary/Treas","Past Chair","Director","Director","Director","Director","Director","Executive Dir."],"Hours":[10.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To advance the highest standards of practice and professional development for the industry, and to educate consumers and advisors about a life settlement as an alternative to lapse or surrender of a life insurance policy.","year":2023,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":2025806188,"website":"LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1994,"state_legal_domicile":"FL","total_volunteers":9,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","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":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1058637,"Contributions":{"value":59100,"Other contributions":59100,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":999537,"Total revenue":{"value":999537,"Membership Dues & Assessments":868497,"REGISTRATION FEES":131040},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1068019,"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":1068019,"Management services":423000,"Legal":390,"Accounting":5426,"Lobbying services":0,"Investment management fees":0,"Other services":366452,"Advertising":0,"Office expenses":5124,"Information technology":13806,"Royalties":0,"Occupancy":0,"Travel":17627,"Conferences and meetings":174755,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":13044,"Insurance":5621,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":38812,"Bank Charges":22063,"Marketing":7776,"Web site":5797,"Miscellaneous":3176},"All other expenses":3962},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":468749,"Non-interest bearing cash":339600,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":52500,"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":76649,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":476534,"Sum of Total Liabilities":0,"Accounts payable, accrued":286784,"Grants payable":0,"Deferred, revenue":189750,"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":-7785,"Net assets without donor restriction":-7785,"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":-0.008862339026502946,"percentile":0.36303393802610684},"Liabilities to Assets Ratio":{"score":1.0166080354304756,"percentile":0.04783459760452155},"Operating Reserve Ratio":{"score":0.438895749981976,"percentile":0.22507188892093158},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.008884138143494742,"percentile":0.40972369788101465},"Asset Growth":{"score":0.09777201984049953,"percentile":0.6775400096500335},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4864272049585149,"percentile":0.289269641945427}},"source_xml":"202402349349301450_public.xml"},{"Organization":{"value":null,"Person":["Chris Conway","Steven Shapiro","Brian T Casey","Alan Buerger","John Dallas","Rob Haynie","Stephen Kirkwood","John McFarland","John Welcom","Bryan Nicholson"],"Title":["CHAIR","Vice Chair","Secretary/Treas","Director","Director","Director","Director","Director","Director","Executive Dir."],"Hours":[10.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To advance the highest standards of practice and professional development for the industry, and to educate consumers and advisors about a life settlement as an alternative to lapse or surrender of a life insurance policy.","year":2019,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":2025806188,"website":"LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1994,"state_legal_domicile":"FL","total_volunteers":9,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"1800 M Street NW, 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":9,"Number of independent voting members":9,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":1298110,"Contributions":{"value":55500,"Other contributions":55500,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1241839,"Total revenue":{"value":1241839,"EDUCATIONAL EVENTS":222574,"Membership Dues & Assessments":1019265},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":35,"Investment income total":35,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":736,"Other total":736,"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":1477441,"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":149360,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":149360,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1328081,"Management services":317250,"Legal":20247,"Accounting":5250,"Lobbying services":0,"Investment management fees":0,"Other services":602085,"Advertising":0,"Office expenses":2535,"Information technology":0,"Royalties":0,"Occupancy":10700,"Travel":30376,"Conferences and meetings":136922,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":642,"Insurance":5868,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":119972,"Communications":40641,"TRANSITION EXPENSES":33361,"Information resources":28421,"Bank Charges":17549},"All other expenses":76234},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":101604,"Non-interest bearing cash":43778,"Savings and temp cash investments":17,"Pledges and grants receivable":0,"Accounts receivable":35925,"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":21884,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":309769,"Sum of Total Liabilities":0,"Accounts payable, accrued":260917,"Grants payable":0,"Deferred, revenue":48852,"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":-208165,"Net assets without donor restriction":-208165,"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":-0.13814776867907957,"percentile":0.1896959226393249},"Liabilities to Assets Ratio":{"score":3.048787449313019,"percentile":0.011995418143561557},"Operating Reserve Ratio":{"score":0.06877025884620773,"percentile":0.05360329764468675},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.05500736608501937,"percentile":0.6268013419372757},"Asset Growth":{"score":0.05363011436850851,"percentile":0.5405120573551787},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.451958835711689,"percentile":0.2151563190259626}},"source_xml":"202043169349303189_public.xml"},{"Organization":{"value":null,"Person":["John Welcom","Sherry Duarte","Christopher Conway","Steven Shapiro","Brian T Casey","John Dallas","Rob Haynie","Neal Jacobs","Stephen Kirkwood","Bryan Nicholson"],"Title":["CHAIR","Vice Chair","Secretary/Treas","Past Chair","Director","Director","Director","Director","Director","Executive Dir."],"Hours":[10.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To advance the highest standards of practice and professional development for the industry, and to educate consumers and advisors about a life settlement as an alternative to lapse or surrender of a life insurance policy.","year":2022,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":2025806188,"website":"LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1994,"state_legal_domicile":"FL","total_volunteers":9,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","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":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1207345,"Contributions":{"value":88000,"Other contributions":88000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1032348,"Total revenue":{"value":1032348,"Membership Dues & Assessments":887730,"REGISTRATION FEES":144618},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":86997,"Other total":86997,"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":917053,"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":917053,"Management services":423000,"Legal":763,"Accounting":5109,"Lobbying services":0,"Investment management fees":0,"Other services":191918,"Advertising":0,"Office expenses":2626,"Information technology":3566,"Royalties":0,"Occupancy":0,"Travel":16394,"Conferences and meetings":147128,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":19567,"Insurance":5654,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":77321,"Bad debt":22500,"Bank Charges":19832,"Miscellaneous":18489,"Communications":16500},"All other expenses":24007},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":171658,"Non-interest bearing cash":99757,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":11141,"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":47716,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":13044,"Other assets":0},"Liabilities":{"value":170061,"Sum of Total Liabilities":0,"Accounts payable, accrued":166311,"Grants payable":0,"Deferred, revenue":3750,"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":1597,"Net assets without donor restriction":1597,"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":0.2404383171338764,"percentile":0.7931768106289406},"Liabilities to Assets Ratio":{"score":0.9906966176933204,"percentile":0.05315899828426191},"Operating Reserve Ratio":{"score":0.1871843830182116,"percentile":0.10933825412129802},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.02111766610789595,"percentile":0.4703656451514915},"Asset Growth":{"score":0.024379796488657426,"percentile":0.42238269475923557},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5545531505872197,"percentile":0.4707651393903227}},"source_xml":"202303109349302985_public.xml"},{"Organization":{"value":null,"Person":["JAMES MAXSON","JOHN WELCOM","SHERI TOWNSEND","MICHAEL FREEDMAN","CYNTHIA POVEDA","PHIL LOY","ALAN BUERGER","VINCE GRANIERI","DAN YOUNG","DARWIN BAYSTON"],"Title":["SECRETARY","BOARD MEMBER","BOARD MEMBER","VICE CHAIRMAN","CHAIRMAN","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT AND CEO"],"Hours":[3.0,3.0,3.0,3.0,15.0,6.0,3.0,3.0,3.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,182284],"Direct compensation":[0,0,0,0,0,0,0,0,0,175000],"Other compensation":[0,0,0,0,0,0,0,0,0,7284]},"Basic":{"value":null,"mission":"To keep members educated and informed of developments in the viatical and life settlement industry.","year":2015,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":4078943797,"website":"WWW.LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARWIN BAYSTON","year_formation":1994,"state_legal_domicile":"FL","total_volunteers":13,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"280 W CANTON AVE NO 430, WINTER PARK, FL, 32789, USA","city":"WINTER PARK","state":"FL","country":"USA","zip_code":32789},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":5,"Total Gross UBI":46675,"Net unrelated business taxable income":-54952,"Number of employees":5,"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":1189655,"Contributions":{"value":550652,"Other contributions":29946,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":520706,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":639003,"Total revenue":{"value":639003,"EDUCATION ACTIVITIES":592328,"ADVERTISING REVENUE":46675},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1084689,"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":444102,"Current officers":182284,"Disqualified persons":0,"Other salaries and wages":226921,"Pension plan contributions":0,"Other employee benefits":6682,"Payroll taxes":28215},"Other expenses":{"value":640587,"Management services":0,"Legal":75,"Accounting":8205,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":23117,"Office expenses":47206,"Information technology":26426,"Royalties":0,"Occupancy":44080,"Travel":36759,"Conferences and meetings":333955,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3532,"Insurance":3053,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":110109,"TRADE SHOWS":85752,"DUES & SUBSCRIPTIONS":16057,"INFORMATION SERVICES":5465,"MISCELLANEOUS":2835},"All other expenses":4070},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":167020,"Non-interest bearing cash":119905,"Savings and temp cash investments":4,"Pledges and grants receivable":0,"Accounts receivable":4000,"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":36678,"Land, building, equipment":2896,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3537},"Liabilities":{"value":104382,"Sum of Total Liabilities":0,"Accounts payable, accrued":14370,"Grants payable":0,"Deferred, revenue":90012,"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":62638,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":62638,"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":0.0882323026423627,"percentile":0.6023693418705401},"Liabilities to Assets Ratio":{"score":0.6249670698119986,"percentile":0.10719450603294152},"Operating Reserve Ratio":{"score":0.15397961996480097,"percentile":0.09354158705112242},"Officer Compensation Ratio":{"score":0.16805185633854497,"percentile":0.37298533318160704},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.11510826689034127,"percentile":0.795100915463719},"Asset Growth":{"score":0.2521367891816921,"percentile":0.891561883993813},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5716159155079591,"percentile":0.5217096370418026}},"source_xml":"201623199349301032_public.xml"},{"Organization":{"value":null,"Person":["Steven Shapiro","John Welcom","Brian T Casey","Christopher Conway","John Dallas","Sherry Duarte","Rob Haynie","Neal Jacobs","Stephen Kirkwood","Bryan Nicholson"],"Title":["CHAIR","Vice Chair","Secretary/Treas","Past Chair","Director","Director","Director","Director","Director","Executive Dir."],"Hours":[10.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To advance the highest standards of practice and professional development for the industry, and to educate consumers and advisors about a life settlement as an alternative to lapse or surrender of a life insurance policy.","year":2020,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":2025806188,"website":"LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1994,"state_legal_domicile":"FL","total_volunteers":9,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","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":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1188908,"Contributions":{"value":34500,"Other contributions":34500,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1150721,"Total revenue":{"value":1150721,"EDUCATIONAL EVENTS":127096,"Membership Dues & Assessments":1023625},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":187,"Investment income total":187,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3500,"Other total":3500,"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":1204448,"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":1204448,"Management services":423000,"Legal":4673,"Accounting":6300,"Lobbying services":0,"Investment management fees":0,"Other services":570544,"Advertising":0,"Office expenses":219,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":2452,"Conferences and meetings":98069,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6522,"Insurance":3262,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":75032,"Information resources":21886,"Communications":20000,"Web site":17778,"Bank Charges":15368},"All other expenses":14375},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":160994,"Non-interest bearing cash":11358,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":80000,"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":17458,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":52178,"Other assets":0},"Liabilities":{"value":384698,"Sum of Total Liabilities":0,"Accounts payable, accrued":352198,"Grants payable":0,"Deferred, revenue":32500,"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":-223704,"Net assets without donor restriction":-223704,"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":-0.01307081792703893,"percentile":0.3533281879658319},"Liabilities to Assets Ratio":{"score":2.3895176217747247,"percentile":0.015201980227224684},"Operating Reserve Ratio":{"score":0.13366621057945216,"percentile":0.08391719188506502},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03345368186517288,"percentile":0.5314342619554959},"Asset Growth":{"score":0.03274571243390078,"percentile":0.4574418663983423},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4712094846034142,"percentile":0.2550646620468872}},"source_xml":"202123149349306557_public.xml"},{"Organization":{"value":null,"Person":["NATE EVANS","VINCE GRANIERI","MIKE FASANO","ROB HAYNIE","SHENI TOWNSEND","JIM MAXSON","CYNDI POVEDA","ALAN BUERGER","PAUL SIEGERT","PHIL LOY","DARWIN BAYSTON"],"Title":["VICE CHAIRMAN","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","CHAIRMAN","BOARD MEMBER","TREASURER","EXECUTIVE DIRECTOR"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0,3.0,15.0,6.0,6.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,199014],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,191731],"Other compensation":[0,0,0,0,0,0,0,0,0,0,7283]},"Basic":{"value":null,"mission":"To keep members educated and informed of developments in the viatical and life settlement industry.","year":2013,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":4078943797,"website":"WWW.LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARWIN BAYSTON","year_formation":1994,"state_legal_domicile":"FL","total_volunteers":13,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"225 SOUTH EOLA DRIVE, ORLANDO, FL, 32801, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32801},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":9,"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":947393,"Contributions":{"value":542069,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":542069,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":405111,"Total revenue":405111,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":54,"Investment income total":54,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":159,"Other total":159,"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":940159,"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":458311,"Current officers":199014,"Disqualified persons":0,"Other salaries and wages":191795,"Pension plan contributions":0,"Other employee benefits":9374,"Payroll taxes":58128},"Other expenses":{"value":481848,"Management services":0,"Legal":152,"Accounting":7500,"Lobbying services":-132,"Investment management fees":0,"Other services":1204,"Advertising":13373,"Office expenses":41042,"Information technology":22680,"Royalties":0,"Occupancy":51313,"Travel":38354,"Conferences and meetings":265030,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3167,"Insurance":2240,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27731,"DUES & SUBSCRIPTIONS":9426,"BAD DEBT EXPENSE":8750,"INFORMATION SERVICES":6555,"CONSUMER OUTREACH":3000},"All other expenses":8194},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":108847,"Non-interest bearing cash":37940,"Savings and temp cash investments":24476,"Pledges and grants receivable":0,"Accounts receivable":31609,"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":5612,"Land, building, equipment":5673,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3537},"Liabilities":{"value":76520,"Sum of Total Liabilities":0,"Accounts payable, accrued":6720,"Grants payable":0,"Deferred, revenue":69800,"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":32327,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":32327,"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":0.007635690785133519,"percentile":0.41828903011588897},"Liabilities to Assets Ratio":{"score":0.7030051356491221,"percentile":0.09328793264212194},"Operating Reserve Ratio":{"score":0.115775097616467,"percentile":0.07547381816513647},"Officer Compensation Ratio":{"score":0.2116812156241657,"percentile":0.295013496637684},"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":0.4716376257691718,"percentile":0.2560069898645764}},"source_xml":"201423189349302677_public.xml"},{"Organization":{"value":null,"Person":["John Dallas","Neal Jacobs","Christopher Conway","Sherry Duarte","Brian T Casey","Rob Haynie","Nate McCormick","Steven Shapiro","John Welcom","Bryan Nicholson"],"Title":["CHAIR","Vice Chair","Secretary/Treas","Past Chair","Director","Director","Director","Director","Director","Executive Dir."],"Hours":[10.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To advance the highest standards of practice and professional development for the industry, and to educate consumers and advisors about a life settlement as an alternative to lapse or surrender of a life insurance policy.","year":2024,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":2025806188,"website":"LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1994,"state_legal_domicile":"FL","total_volunteers":9,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","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":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1243447,"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":1033077,"Total revenue":{"value":1033077,"Membership Dues & Assessments":796500,"REGISTRATION FEES":236577},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":210370,"Other total":210370,"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":909978,"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":909978,"Management services":429345,"Legal":1042,"Accounting":5700,"Lobbying services":0,"Investment management fees":0,"Other services":133296,"Advertising":0,"Office expenses":3681,"Information technology":13993,"Royalties":0,"Occupancy":0,"Travel":11400,"Conferences and meetings":265164,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":8079,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":38203,"Bank Charges":18597,"Meeting expenses":11369,"Marketing":6096,"Web site":2141},"All other expenses":75},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":584854,"Non-interest bearing cash":444809,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":67563,"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":72482,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":259170,"Sum of Total Liabilities":0,"Accounts payable, accrued":109020,"Grants payable":0,"Deferred, revenue":150150,"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":325684,"Net assets without donor restriction":325684,"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":0.2681811126650352,"percentile":0.8143330753856122},"Liabilities to Assets Ratio":{"score":0.44313623571010885,"percentile":0.15133195025506652},"Operating Reserve Ratio":{"score":0.642712241394847,"percentile":0.3075184625542034},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.009152357701608238,"percentile":0.4109723501904195},"Asset Growth":{"score":0.1295826636982159,"percentile":0.7469568891342361},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5938442757279537,"percentile":0.5873938056344884}},"source_xml":"202502049349301360_public.xml"},{"Organization":{"value":null,"Person":["JAMES MAXSON","JOHN WELCOM","SHERI TOWNSEND","MICHAEL FREEDMAN","CYNTHIA POVEDA","PHIL LOY","ALAN BUERGER","VINCE GRANIERI","DAN YOUNG","DARWIN BAYSTON"],"Title":["SECRETARY","BOARD MEMBER","BOARD MEMBER","VICE CHAIRMAN","CHAIRMAN","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT AND CEO"],"Hours":[3.0,3.0,3.0,3.0,15.0,6.0,3.0,3.0,3.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,182283],"Direct compensation":[0,0,0,0,0,0,0,0,0,175000],"Other compensation":[0,0,0,0,0,0,0,0,0,7283]},"Basic":{"value":null,"mission":"To advance the highest standards of practice and professional development for the industry, and to educate consumers and advisors about a life settlement as an alternative to lapse or surrender of a life insurance policy.","year":2016,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":4078943797,"website":"WWW.LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARWIN BAYSTON","year_formation":1994,"state_legal_domicile":"FL","total_volunteers":9,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"280 W CANTON AVE NO 430, WINTER PARK, FL, 32789, USA","city":"WINTER PARK","state":"FL","country":"USA","zip_code":32789},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":5,"Total Gross UBI":108633,"Net unrelated business taxable income":-2870,"Number of employees":5,"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":1273220,"Contributions":{"value":552502,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":552502,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":720716,"Total revenue":{"value":720716,"EDUCATION ACTIVITIES":612083,"ADVERTISING REVENUE":108633},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2,"Investment income total":2,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1256505,"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":490037,"Current officers":182283,"Disqualified persons":0,"Other salaries and wages":265853,"Pension plan contributions":0,"Other employee benefits":11306,"Payroll taxes":30595},"Other expenses":{"value":766468,"Management services":0,"Legal":0,"Accounting":8501,"Lobbying services":50742,"Investment management fees":0,"Other services":0,"Advertising":14194,"Office expenses":45430,"Information technology":51571,"Royalties":0,"Occupancy":46153,"Travel":58629,"Conferences and meetings":379022,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4658,"Insurance":3323,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":104202,"TRADE SHOWS":82966,"DUES & SUBSCRIPTIONS":16001,"BAD DEBT EXPENSE":2875,"LICENSES AND FEES":2360},"All other expenses":43},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":297532,"Non-interest bearing cash":184994,"Savings and temp cash investments":35006,"Pledges and grants receivable":0,"Accounts receivable":8115,"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":58095,"Land, building, equipment":8072,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3250},"Liabilities":{"value":218179,"Sum of Total Liabilities":0,"Accounts payable, accrued":24712,"Grants payable":0,"Deferred, revenue":193467,"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":79353,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":79353,"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":0.013128131823251284,"percentile":0.4337381760657259},"Liabilities to Assets Ratio":{"score":0.7332959143890405,"percentile":0.08858624492611838},"Operating Reserve Ratio":{"score":0.23679332752356735,"percentile":0.1328422784660221},"Officer Compensation Ratio":{"score":0.14507144818365228,"percentile":0.4237861206604781},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.10358181268646222,"percentile":0.771869543270422},"Asset Growth":{"score":0.41196372970050277,"percentile":0.9573907004741189},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5462570618419301,"percentile":0.4464024055757329}},"source_xml":"201722439349301122_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["John Dallas","Neal Jacobs","Christopher Conway","Sherry Duarte","Brian T Casey","Rob Haynie","Nate McCormick","Steven Shapiro","John Welcom","Bryan Nicholson"],"Title":["CHAIR","Vice Chair","Secretary/Treas","Past Chair","Director","Director","Director","Director","Director","Executive Dir."],"Hours":[10.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,50.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To advance the highest standards of practice and professional development for the industry, and to educate consumers and advisors about a life settlement as an alternative to lapse or surrender of a life insurance policy.","year":2024,"name":"LIFE INSURANCE SETTLEMENT ASSOCIATION INC","phone":2025806188,"website":"LISA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1994,"state_legal_domicile":"FL","total_volunteers":9,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","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":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1243447,"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":1033077,"Total revenue":{"value":1033077,"Membership Dues & Assessments":796500,"REGISTRATION FEES":236577},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":210370,"Other total":210370,"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":909978,"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":909978,"Management services":429345,"Legal":1042,"Accounting":5700,"Lobbying services":0,"Investment management fees":0,"Other services":133296,"Advertising":0,"Office expenses":3681,"Information technology":13993,"Royalties":0,"Occupancy":0,"Travel":11400,"Conferences and meetings":265164,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":8079,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":38203,"Bank Charges":18597,"Meeting expenses":11369,"Marketing":6096,"Web site":2141},"All other expenses":75},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":584854,"Non-interest bearing cash":444809,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":67563,"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":72482,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":259170,"Sum of Total Liabilities":0,"Accounts payable, accrued":109020,"Grants payable":0,"Deferred, revenue":150150,"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":325684,"Net assets without donor restriction":325684,"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":0.2681811126650352,"percentile":0.8143330753856122},"Liabilities to Assets Ratio":{"score":0.44313623571010885,"percentile":0.15133195025506652},"Operating Reserve Ratio":{"score":0.642712241394847,"percentile":0.3075184625542034},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.009152357701608238,"percentile":0.4109723501904195},"Asset Growth":{"score":0.1295826636982159,"percentile":0.7469568891342361},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5938442757279537,"percentile":0.5873938056344884}},"source_xml":"202502049349301360_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}