{"success":true,"data":{"_id":621564419,"filings":[{"Organization":{"value":null,"Person":["G Michael Yopp","Joseph W Gibbs","J Mark McCormick","John O Pearce","William F Buechler","Troy Deason","Kendall L Houghton","Joe B Huddleston","Stephen Jasper","J William McArthur","Tony Robinson"],"Title":["Trustee","Trustee","Trustee","Treasurer & Trustee","Secretary & Trustee","Trustee","Vice President & Trustee","Trustee","President & Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0,1.0,1.0,1.0,1.0,0.0,1.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The paul j. hartman state & local forum conducts an annual educational forum for tax professionals from government, industry and public practice. this educational event provides training, cpe and cle for approximately 250 persons each year.","year":2022,"name":"Prof Paul J Hartman State & Local Tax Forum","phone":6153008940,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"John O Pearce","year_formation":1994,"state_legal_domicile":"TN","total_volunteers":50,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO Box 1907, Brentwood, TN, 37024, USA","city":"Brentwood","state":"TN","country":"USA","zip_code":37024},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"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":269886,"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":269451,"Total revenue":{"value":269451,"Registration Fees":179447,"CLE Fees":1254,"Sponsors":88750},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":435,"Investment income total":435,"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":215298,"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":215298,"Management services":48000,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":22427,"Postage":3705,"Printing/Mailing":12546,"CPE/CLE Fees":2004,"Website":4172},"All other expenses":144871},"Functional Expenses":{"value":null,"Program Service Expenses":167298,"Management And General Expenses":48000,"Fundraising Expenses":0}},"Assets":{"value":417118,"Non-interest bearing cash":207248,"Savings and temp cash investments":193347,"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":16523,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3369,"Sum of Total Liabilities":0,"Accounts payable, accrued":3369,"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":413749,"Net assets without donor restriction":413749,"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":0.7770532006799877,"percentile":0.5990622960856501},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2022631777861764,"percentile":0.7585609329650462},"Liabilities to Assets Ratio":{"score":0.00807685115482909,"percentile":0.508872635534296},"Operating Reserve Ratio":{"score":1.937398396640935,"percentile":0.6077212207364246},"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":0.7079244415220064,"percentile":0.8615672039521772}},"source_xml":"202333199349307148_public.xml"},{"Organization":{"value":null,"Person":["G Michael Yopp","Joseph W Gibbs","J Mark McCormick","John O Pearce","William F Buechler","Troy Deason","Kendall L Houghton","Joe Garrett","Stephen Jasper","J William McArthur","Tony Robinson","Lynn Gandhi"],"Title":["Trustee","Trustee","Trustee","Treasurer & Trustee","Secretary & Trustee","Trustee","Vice President","Trustee","President","Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0,1.0,1.0,1.0,1.0,0.0,1.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The paul j. hartman state & local forum conducts an annual educational forum for tax professionals from government, industry and public practice. this educational event provides training, cpe and cle for approximately 250 persons each year.","year":2024,"name":"Prof Paul J Hartman State & Local Tax Forum","phone":6153008940,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"John O Pearce","year_formation":1994,"state_legal_domicile":"TN","total_volunteers":50,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO Box 1907, Brentwood, TN, 37024, USA","city":"Brentwood","state":"TN","country":"USA","zip_code":37024},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"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":338524,"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":328762,"Total revenue":{"value":328762,"Registration Fees":222812,"CLE Fees":950,"Sponsors":105000},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9762,"Investment income total":9762,"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":280543,"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":280543,"Management services":56000,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":18622,"Postage":4362,"Printing/Mailing":10606,"CPE/CLE Fees":2170,"Website":1484},"All other expenses":205921},"Functional Expenses":{"value":null,"Program Service Expenses":224543,"Management And General Expenses":56000,"Fundraising Expenses":0}},"Assets":{"value":491755,"Non-interest bearing cash":375855,"Savings and temp cash investments":95764,"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":20136,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7500,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":7500,"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":484255,"Net assets without donor restriction":484255,"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":0.8003871064328819,"percentile":0.6260116165725472},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.17127589181269276,"percentile":0.725153612045948},"Liabilities to Assets Ratio":{"score":0.015251497188640686,"percentile":0.47479057179798534},"Operating Reserve Ratio":{"score":1.752868544216038,"percentile":0.5810209206914998},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.21455864269761413,"percentile":0.8161445448632864},"Revenue Growth":{"score":0.13327662864875314,"percentile":0.8254190894301022},"Asset Growth":{"score":0.09741122382783488,"percentile":0.6766019209790662},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7283274649742728,"percentile":0.8910601447929088}},"source_xml":"202543199349300504_public.xml"},{"Organization":{"value":null,"Person":["G Michael Yopp","Joseph W Gibbs","J Mark McCormick","John O Pearce","William F Buechler","Troy Deason","Kendall L Houghton","Joe B Huddleston","Stephen Jasper","J William McArthur"],"Title":["President","Trustee","Trustee","Treasurer","Secretary","Trustee","Trustee","Trustee","Trustee","Trustee"],"Hours":[1.0,0.0,0.0,1.0,1.0,1.0,1.0,0.0,1.0,0.0],"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":"The paul j. hartman state & local forum conducts an annual educational forum for tax professionals from government, industry and public practice. this educational event provides training, cpe and cle for approximately 200 persons each year.","year":2021,"name":"Prof Paul J Hartman State & Local Tax Forum","phone":6153008940,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"John O Pearce","year_formation":1994,"state_legal_domicile":"TN","total_volunteers":50,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO Box 1907, Brentwood, TN, 37024, USA","city":"Brentwood","state":"TN","country":"USA","zip_code":37024},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"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":224036,"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":223296,"Total revenue":{"value":223296,"Registration Fees":145112,"CLE Fees":684,"Sponsors":77500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":740,"Investment income total":740,"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":161300,"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":161300,"Management services":47000,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":17767,"Postage":3312,"Printing/Mailing":10981,"CPE/CLE Fees":2546,"Website":928},"All other expenses":96533},"Functional Expenses":{"value":null,"Program Service Expenses":114300,"Management And General Expenses":47000,"Fundraising Expenses":0}},"Assets":{"value":359161,"Non-interest bearing cash":178284,"Savings and temp cash investments":180798,"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":79,"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":359161,"Net assets without donor restriction":359161,"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":0.7086174829510229,"percentile":0.5423896143652372},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2800264243246621,"percentile":0.8224880820612068},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":2.2266646001239927,"percentile":0.6434145827855817},"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":0.7428464286716362,"percentile":0.9091285607522464}},"source_xml":"202322139349300402_public.xml"},{"Organization":{"value":null,"Person":["G Michael Yopp","Joseph W Gibbs","J Mark McCormick","John O Pearce","William F Buechler","Troy Deason","Kendall L Houghton","Joe Garrett","Stephen Jasper","J William McArthur","Tony Robinson","Lynn Gandi"],"Title":["Trustee","Trustee","Trustee","Treasurer & Trustee","Secretary & Trustee","Trustee","President","Trustee","Vice President","Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0,1.0,1.0,1.0,1.0,0.0,1.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The paul j. hartman state & local forum conducts an annual educational forum for tax professionals from government, industry and public practice. this educational event provides training, cpe and cle for approximately 250 persons each year.","year":2023,"name":"Prof Paul J Hartman State & Local Tax Forum","phone":6153008940,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"John O Pearce","year_formation":1994,"state_legal_domicile":"TN","total_volunteers":50,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO Box 1907, Brentwood, TN, 37024, USA","city":"Brentwood","state":"TN","country":"USA","zip_code":37024},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"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":305614,"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":298381,"Total revenue":{"value":298381,"Registration Fees":195273,"CLE Fees":608,"Sponsors":102500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7233,"Investment income total":7233,"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":293090,"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":293090,"Management services":60000,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":19751,"Postage":4109,"Printing/Mailing":12418,"CPE/CLE Fees":2050,"Website":1174},"All other expenses":213339},"Functional Expenses":{"value":null,"Program Service Expenses":233090,"Management And General Expenses":60000,"Fundraising Expenses":0}},"Assets":{"value":433774,"Non-interest bearing cash":229422,"Savings and temp cash investments":190238,"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":14114,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7500,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":7500,"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":426274,"Net assets without donor restriction":426274,"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":0.795284724828551,"percentile":0.6190980641731046},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04097979804590104,"percentile":0.5043979848691956},"Liabilities to Assets Ratio":{"score":0.01729010959624136,"percentile":0.46704762770941594},"Operating Reserve Ratio":{"score":1.4800027295370022,"percentile":0.5346126789240417},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.34620002797811494,"percentile":0.8839079829408887},"Revenue Growth":{"score":0.15304751756018492,"percentile":0.8520562587857108},"Asset Growth":{"score":0.09249140326911301,"percentile":0.663804271976185},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6938782219588494,"percentile":0.8383507823300735}},"source_xml":"202423209349322272_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["G Michael Yopp","Joseph W Gibbs","J Mark McCormick","John O Pearce","William F Buechler","Troy Deason","Kendall L Houghton","Joe Garrett","Stephen Jasper","J William McArthur","Tony Robinson","Lynn Gandhi"],"Title":["Trustee","Trustee","Trustee","Treasurer & Trustee","Secretary & Trustee","Trustee","Vice President","Trustee","President","Trustee","Trustee","Trustee"],"Hours":[0.0,0.0,0.0,1.0,1.0,1.0,1.0,0.0,1.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The paul j. hartman state & local forum conducts an annual educational forum for tax professionals from government, industry and public practice. this educational event provides training, cpe and cle for approximately 250 persons each year.","year":2024,"name":"Prof Paul J Hartman State & Local Tax Forum","phone":6153008940,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"John O Pearce","year_formation":1994,"state_legal_domicile":"TN","total_volunteers":50,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO Box 1907, Brentwood, TN, 37024, USA","city":"Brentwood","state":"TN","country":"USA","zip_code":37024},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"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":338524,"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":328762,"Total revenue":{"value":328762,"Registration Fees":222812,"CLE Fees":950,"Sponsors":105000},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9762,"Investment income total":9762,"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":280543,"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":280543,"Management services":56000,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":18622,"Postage":4362,"Printing/Mailing":10606,"CPE/CLE Fees":2170,"Website":1484},"All other expenses":205921},"Functional Expenses":{"value":null,"Program Service Expenses":224543,"Management And General Expenses":56000,"Fundraising Expenses":0}},"Assets":{"value":491755,"Non-interest bearing cash":375855,"Savings and temp cash investments":95764,"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":20136,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7500,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":7500,"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":484255,"Net assets without donor restriction":484255,"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":0.8003871064328819,"percentile":0.6260116165725472},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.17127589181269276,"percentile":0.725153612045948},"Liabilities to Assets Ratio":{"score":0.015251497188640686,"percentile":0.47479057179798534},"Operating Reserve Ratio":{"score":1.752868544216038,"percentile":0.5810209206914998},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.21455864269761413,"percentile":0.8161445448632864},"Revenue Growth":{"score":0.13327662864875314,"percentile":0.8254190894301022},"Asset Growth":{"score":0.09741122382783488,"percentile":0.6766019209790662},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7283274649742728,"percentile":0.8910601447929088}},"source_xml":"202543199349300504_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}