Baltimore Estate Planning Council
Nonprofit profile at a glance
- EIN
- 526041962
- IRS 990-EZ coverage
- 2011–2024
- Forms available
- Form 990-EZ 2024
- Location
- Hagerstown, MD, USA
- Phone
- 3013319979
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $149,319
- Expenses
- $171,096
- Assets
- $114,550
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- Tina Lignos (Past President)
- Michael A Mandish (President)
- Sean Kelly (President Elect)
- Elizabeth A Green (Vice President)
People named in this filing
- Christina Snyder (Director)
- S Scott Tate (Director)
- Marcus Aiello (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Baltimore Estate Planning Council is an interdisciplinary organization of professionals involved in estate planning. It strives to foster an understanding of the proper relationship between the functions of the trust officer, attorney, qualified financial advisor, non-profit professional, accountant, and any other party or parties having to do with estate planning, and to encourage cooperation of persons acting under those disciplines. It also promotes education programs for members with respect to various aspects of estate planning and estate taxation.
What it reported doing in 2024
The Council conducted meetings, seminars and programs for 300+ members and their guests interested in learning about estate planning and estate taxation issues.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 55
- Transparency & Controls: 82
- Sustainability: 26
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58%; rating input score 58
- Program expense ratio: 50.6%; rating input score 51
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -14.6%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 0.67; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 4.1% per year; rating input score 100; 44th percentile among comparable filings
- Revenue growth: 0.8% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: 2.9% per year; rating input score 100; 37th percentile among comparable filings
Details
- Where the money goes: 58% of revenue deployed · 50.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $87K in reported program spending
- Leadership: top reported pay $0 · 21 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Filing history: 12 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- Review — Financial Efficiency: Program expense ratio scored 51/100.
- High — Sustainability: Operating margin scored 11/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.