National Association of Estate Planners and Councils

Nonprofit profile at a glance

EIN
596161524
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Westlake, OH, USA
Phone
2166963225
Rating confidence
Limited

Official website

Reported finances

Revenue
$1,286,488
Expenses
$1,443,647
Assets
$1,059,936
Liabilities
$3,243

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • LAWRENCE J MACKLIN (IMMEDIATE PAST PRESIDENT)
  • DAVID D GREEN (PRESIDENT)
  • RACHEL L VOTTO (PRESIDENT-ELECT)

People named in this filing

  • LAWRENCE J MACKLIN (IMMEDIATE PAST PRESIDENT)
  • DAVID D GREEN (PRESIDENT)
  • RACHEL L VOTTO (PRESIDENT-ELECT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The national association of estate planners & councils (naepc) will promote excellence in estate planning by serving estate planning councils and their credentialed members, delivering exceptional resources and unsurpassed education, and recognizing those members within who hold the accredited estate planner (aep) designation and estate planning law specialist (epls) certification.

What it reported doing in 2025

Annual conference that encourages and supports the development of nationwide educational conferences, seminars, forums, and meetings with regard to estate and financial planning for estate planning councils, professionals, related disciplines, and the public.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 32
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.2%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 20 of 20 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $0 · 22 people listed
  • Highest-paid contractors: 1 contractor listed · $351K reported
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.