Emergency Nurses Association in Judson, Texas (TX)

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Emergency Nurses Association
Employer Identification Number (EIN)311703819
Name of OrganizationEmergency Nurses Association
In Care of NameAmie Cockrell
AddressPo Box 118, Judson, TX 75660
Websitehttp://EastTXENA.org
SubsectionCharitable Organization
Ruling Date09/2000
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2014
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$20,942,609
Amount of Income$17,768,667
Form 990 Revenue Amount$17,532,767
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Adult, Continuing Education


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Amount of income in 2014: $17,768,667 (it was $17,532,767 in 2013)
This organization: 

 $17,768,667
Other organizations performing similar types of work: 

 $80,291

Assets in 2014: $20,942,609 (it was $20,942,609 in 2013)
Emergency Nurses Association: 

 $20,942,609
Other organizations performing similar types of work: 

 $37,351

Expenses in 2013: $16,990,959
Emergency Nurses Association: 

 $16,990,959
Other organizations performing similar types of work: 

 $69,433

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 0.9

Number of employees in 2013: 100
This organization: 

 100
Other organizations performing similar types of work: 

 1

Employees paid over $100,000 in 2013: 21.0%
This organization: 

 21.0%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 0.4%
This organization: 

 0.4%
Other organizations performing similar types of work: 

 33.2%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
20122013
The number reported in Box 3 of Form 10965959
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return93100
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0
Gross receipts for public use of club facilities $0$0
Gross income from members or shareholders$0$0
Gross income from other sources$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$1,216,746$1,529,579
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$241,557$268,570
Total number of individuals who received more than $100,000 of reportable compensation from the organization813
Total number of independent contractors who received more than $100,000 of compensation from the organization88
Statement of Revenue
20122013
Total revenue$17,163,167$17,532,767
Contributions, Gifts, Grants and Other Similar Amounts$83,959$67,443
Program Service Revenue$15,675,118$16,285,587
541900$7,884,156$8,415,501
541900$3,606,518$3,589,838
541900$2,840,084$2,755,817
541900$858,460$731,784
541900$485,900$563,620
All other program service revenue$0$229,027
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$453,092$530,586
Income from investment of tax-exempt bond proceeds$0$0
Royalties$467,001$337,948
Net rental income$0$0
Net gain/loss from sales of assets other than inventory$-5,167$70,480
Gross amount from sales of assets other than inventory (Securities / Other)$1,849,458 / $0$70,480 / $0
Less: cost or other basis and sales expenses (Securities / Other)$1,854,625 / $0$0 / $0
Gain or (loss) (Securities / Other)$-5,167 / $0$70,480 / $0
Net income/loss from fundraising events$0$0
Net income/loss from gaming activities$0$0
Net income/loss from sales of inventory$333,788$240,723
Gross sales of inventory, less returns and allowances$665,045$476,623
Less: cost of goods sold$331,257$235,900
Miscellaneous Revenue$155,376$0
Statement of Functional Expenses
20122013
Total functional expenses$16,648,161$16,990,959
Grants and other assistance to domestic organizations and domestic governments$341,261$314,412
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$4,000$4,000
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$718,921$960,670
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$4,913,945$5,295,744
Pension plan accruals and contributions$391,523$456,111
Other employee benefits$754,070$804,585
Payroll taxes$437,398$487,260
Fees for services (non-employees)
Management$0$0
Legal$186,537$197,753
Accounting$26,400$26,980
Lobbying$30,000$186,700
Professional fundraising services$0$0
Investment management fees$50,651$30,515
Other$899,586$517,707
Advertising and promotion$19,541$28,328
Office expenses$705,271$677,706
Information technology$617,827$601,989
Royalties$0$0
Occupancy$300,322$310,241
Travel$705,117$673,815
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$1,711,908$1,724,270
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$763,162$817,318
Insurance$98,616$96,898
Other expenses$1,537,924$1,557,320
Other expenses$440,887$340,581
Other expenses$163,948$166,217
Other expenses$159,136$47,933
Other expenses$670,210$665,906
Balance Sheet
20122013
Total assets$20,043,861$20,942,609
Cash - non-interest-bearing$1,463,240$1,079,190
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$9,066$10,556
Accounts receivable, net$823,472$1,046,439
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$196,457$125,430
Prepaid expenses and deferred charges$317,450$236,520
Land, buildings, and equipment: cost or other basis$5,196,387$4,935,697
Investments - publicly traded securities$12,037,789$13,508,777
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$6,737,185$6,711,309
Accounts payable and accrued expenses$2,890,421$2,830,380
Grants payable$0$0
Deferred revenue$3,834,915$3,879,267
Tax-exempt bond liabilities$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0
Unsecured notes and loans payable to unrelated third parties$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$11,849$1,662
Total net assets or fund balances$13,306,676$14,231,300
Unrestricted net assets$13,306,676$14,231,300
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$73,674,883
Subtotal$73,674,883
Gifts, grants, contributions, and membership fees received$17,767,828
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$54,158,200
Gross receipts from activities that are not an unrelated trade or business under section 513$1,748,855
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$78,893,778
Public support$73,674,883
Subtotal$3,747,114
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$3,747,114
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$898,135
Other income$573,646
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$1,269,415$405,098$864,317
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$12,398,651$405,098$834,767
Other income$295,501$0$29,550
Deductions Not Taken Elsewhere (for 2008)
Total deductions$563,013
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$23,649
Charitable contributions$33,367
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$503,675
Other deductions$2,322
Unrelated business taxable income$300,304
Unrelated business taxable income before net operating loss deduction$301,304
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$301,304
Specific deduction$1,000
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Number of organizations performing similar types of work
Alaska16
Alabama64
Arkansas32
Arizona83
California551
Colorado121
Connecticut57
District of Columbia61
Delaware18
Florida294
Georgia194
Hawaii31
Iowa35
Idaho19
Illinois183
Indiana107
Kansas32
Kentucky55
Louisiana65
Massachusetts139
Maryland119
Maine33
Michigan149
Minnesota85
Missouri93
Mississippi34
Montana22
North Carolina133
North Dakota9
Nebraska16
New Hampshire23
New Jersey117
New Mexico70
Nevada45
New York277
Ohio148
Oklahoma38
Oregon84
Pennsylvania156
Rhode Island25
South Carolina60
South Dakota7
Tennessee120
Texas360
Utah27
Virginia145
Vermont24
Washington101
Wisconsin78
West Virginia27
Wyoming12
International17
Total4,811
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateEmergency Nurses Association, California State Council1986 Stratton Cir Apt B, Walnut Creek, CA 94598-2276CA2003-08$239,722
SubordinateEmergency Nurses Association, North Carolina State Council75 28th St Nw, Hickory, NC 28601-5626NC2003-08$89,491
CentralEmergency Nurses AssociationPo Box 118, Judson, TX 75660TX2000-09$17,768,667
SubordinateEmergency Nurses Association, New Jersey Council14 Alex Dr, Millville, NJ 08332-5105NJ2003-08$458,620
SubordinateEmergency Nurses Association, New York State CouncilPO BOX 23451, Rochester, NY 14692-3451NY2003-08$431,856
SubordinateEmergency Nurses Association, Michigan Council2659 Orbit Dr, Lake Orion, MI 48360-1971MI2003-08$262,649
SubordinateEmergency Nurses Association, Indiana State Council8809 S 275 E, Hillsdale, IN 47854-8021IN2003-08$257,322
SubordinateEmergency Nurses Association, Arizona4187 W 5th Pl, Yuma, AZ 85364-2447AZ2003-08$219,842
SubordinateEmergency Nurses Association, Texas State Council333 Cape Cod Dr, Corp Christi, TX 78412-2620TX2003-08$177,048
SubordinateEmergency Nurses Association, Massachusetts State CouncilPO BOX 696, Carlisle, MA 01741-0696MA2003-08$172,738
SubordinateEmergency Nurses Association, Missouri State CouncilC/O Helen J Sandkuhl 4943 Shaw Ave, Saint Louis, MO 63110MO2003-08$162,188
SubordinateEmergency Nurses Association, Illinois State Council413 Hackney Ln, Oswego, IL 60543-8285IL2003-08$138,355
SubordinateEmergency Nurses AssociationLinda Ball 4998 Brightwood Blvd, Apopka, FL 32712FL2003-08$135,551
SubordinateEmergency Nurses Association, SaenaPO BOX 680103, San Antonio, TX 78268-0103TX2003-08$132,712
SubordinateEmergency Nurses Association, Virginia State Council1415 Shortleaf Ln, Chesapeake, VA 23320-0654VA2003-08$127,903
SubordinateEmergency Nurses Association, San Antonio Chapter3539 Huntwick Ln, San Antonio, TX 78230-4033TX2003-08$122,927
SubordinateEmergency Nurses Association, Minnesota State Council2415 Hammond Ave, Superior, WI 54880-7120WI2003-08$95,168
SubordinateEmergency Nurses Association, Ohio State Council5485 Coolbrook Dr, Fairfield, OH 45014-2401OH2003-08$92,657
SubordinateEmergency Nurses Association, Pa Emergency Nurse Association1315 Union Avenue, Natrona Heights, PA 15065PA2000-09$86,994
SubordinateWtpena CorpPo Box 50613, Amarillo, TX 79159-0613TX2000-09$86,744
Number of affiliated organizations
Alaska1
Arkansas1
Arizona1
California1
Colorado1
Connecticut1
Delaware1
Florida3
Georgia1
Hawaii1
Iowa1
Idaho1
Illinois1
Indiana1
Kansas1
Kentucky1
Louisiana1
Massachusetts1
Maine1
Michigan1
Minnesota1
Missouri1
Mississippi1
Montana1
North Carolina1
North Dakota3
Nebraska1
New Hampshire1
New Jersey1
New Mexico1
Nevada1
New York2
Ohio1
Oklahoma1
Oregon1
Pennsylvania1
Rhode Island1
South Carolina1
South Dakota1
Tennessee1
Texas23
Utah1
Virginia1
Vermont1
Washington1
Wisconsin2
West Virginia1
Total75

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