National Academy of Elder Law Attorneys Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The mission of the NAELA Foundation is to advance the goals of the National Academy of Elder Law Attorneys and advocate for the rights of older Americans and people with special needs. See Schedule O for continuation.
- Income
- $456,260
- Spending
- $84,842
- Spent on programs
- 77%
- Reserves
- 62.7 months of spending
- Largest source of income
- donations and private grants, 94%
- Employees
- 0
- Volunteers
- 20
- Highest pay
- $164,291, interim ceo
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 89% of charities in its peer group (crime and legal services, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 62.7 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 81% of income.
Income trend
15 of 15Income rose 626% on the year before.
Spending floor
15 of 1577% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 95 out of 100. Higher than 82% of charities in its peer group (crime and legal services, $250k to $1m).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $39,829 spent. The NAELA Foundation's "Elevating Voices" initiative encompasses a combined qualitative and quantitative strategy to address Medicaid estate recovery. Qualitatively, the project focuses on storytelling as a powerful tool to convey the real-life impact of Medicaid estate recovery on affected individuals and families. To enrich its qualitative approach, the NAELA Foundation will also conduct a quantitative analysis by way of a collegiate data analytics case study competition. To collect targeted data analysis on impacted populations, competing teams of graduate students will perform a comprehensive review of existing data sources to compile evidence highlighting generational ramifications and societal implications stemming from the loss of a home through Medicaid estate recovery.
- $18,105 spent. Litigation and Regulatory Advocacy: The Foundation manages and distributes a litigation and regulatory advocacy fund that supports legal work of critical importance to older Americans and people with special needs. By providing financial support to members, NAELA Chapters, and other nonprofit organizations, NAELA facilitates litigation that ensures seniors and people with special needs benefit from the services they need and deserve.
- $7,500 spent. Cohn Sister's Scholarship for Patient Advocacy: Each year, the NAELA Foundation proudly awards several Cohn Sisters' Scholarships for Patient Advocacy. Scholarships provide attorneys the opportunity to attend the NAELA Annual Conference. The Cohn Sisters' Scholarship is available to elder law and special needs planning attorneys who are unable to afford to attend the NAELA Annual Conference and who will use the training to advocate for people with disabilities.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.