Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1992.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Who runs it and what they're paid
22 people listed on the 990.
Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer Education Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Central Cal Bc Chair
$0Pt VII · Sec A
East Bay Bc Chair
$0Pt VII · Sec A
Golden Gate Bc Chair
$0Pt VII · Sec A
Monterey Bay Bc Chair
$0Pt VII · Sec A
North Bay Bc Chair
$0Pt VII · Sec A
Sierra Bc Chair
$0Pt VII · Sec A
Silicon Valley Bc Chair
$0Pt VII · Sec A
Sacramento Bc Chair
$0Pt VII · Sec A
Compensation history total reportable pay by year · 3 named individuals · Part VII
| Name | FY2022 | FY2021 | FY2020 |
|---|---|---|---|
| Lisa Estes | $143,275 | $144,138 | $146,450 |
| Denis Desaix | — | — | $1,000 |
| Neil Lefmann | — | — | $1,000 |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
See Northern California Chapter executive salaries →Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aNo
Programs and updates
Empowers valuation professionals with community, credentials, education, and ethical standards.
Questions for Northern California Chapter
Your first name shows with your question. Northern California Chapter answers here, for everyone.
1 program · in their own filed words · FY2024
01
Education
The Appraisal Institute provides a curriculum of courses and seminars for residential and commercial real estate appraisal.
Pt IX · col B
By the numbers
The FY2024 990, line by line.
Download 990
1The main four
Money inPt VIII
$415K
Ln 12
Fees for servicesLn 2g$393K
Investment incomeLn 3$16K
Gifts and grantsLn 1h$5K
Money outPt IX
$434K
Ln 25
Owns and owesPt X
$433K
net assets · Ln 32
Cash and savingsLn 1–2$435K
Total assetsLn 16$506K
LiabilitiesLn 26$74K
PeoplePt VI, VII
22
listed · VII A
PaidVII A0
Voting boardVI 1a22
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$393K
Investment incomeLn 3$16K
Gains on assetsLn 7$0
Total revenueLn 12$415K
Assets in detailPt X, end of year
CashLn 1$110K
SavingsLn 2$325K
Cash and savings togetherLn 1–2$435K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$506K
LiabilitiesLn 26$74K
Net assetsLn 32$433K
OperationsPt I, VI
EmployeesI 51
VolunteersI 645
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $492K | $435K |
| InvestmentsLn 11–13 | $0 | $0 |
| Land, buildings, equipmentLn 10c | $0 | $0 |
| Total assetsLn 16 | $535K | $506K |
| LiabilitiesLn 26 | $82K | $74K |
| Net assetsLn 32 | $452K | $433K |
4Every line
Statement of functional expensesPt IX · every line
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $0 | $0 | ||
| Grants to domestic individualsLn 2 | $0 | $0 | ||
| Grants and assistance to foreign recipientsLn 3 | $0 | $0 | ||
| Benefits paid to or for membersLn 4 | $0 | $0 | ||
| Pay of current officers, directors and key staffLn 5 | $0 | $0 | $0 | $0 |
| Pay of disqualified personsLn 6 | $0 | $0 | $0 | $0 |
| Other salaries and wagesLn 7 | $156K | $0 | $0 | $0 |
| Pension plan contributionsLn 8 | $4K | $0 | $0 | $0 |
| Other employee benefitsLn 9 | $0 | $0 | $0 | $0 |
| Payroll taxesLn 10 | $12K | $0 | $0 | $0 |
| Management feesLn 11a | $8K | $0 | $0 | $0 |
| Legal feesLn 11b | $0 | $0 | $0 | $0 |
| Accounting feesLn 11c | $0 | $0 | $0 | $0 |
| Lobbying feesLn 11d | $17K | $0 | $0 | $0 |
| Professional fundraising feesLn 11e | $0 | $0 | ||
| Investment management feesLn 11f | $0 | $0 | $0 | $0 |
| Other fees for servicesLn 11g | $0 | $0 | $0 | $0 |
| Advertising and promotionLn 12 | $1K | $0 | $0 | $0 |
| Office expensesLn 13 | $9K | $0 | $0 | $0 |
| Information technologyLn 14 | $0 | $0 | $0 | $0 |
| RoyaltiesLn 15 | $0 | $0 | $0 | $0 |
| OccupancyLn 16 | $6K | $0 | $0 | $0 |
| TravelLn 17 | $32K | $0 | $0 | $0 |
| Travel and entertainment for public officialsLn 18 | $0 | $0 | $0 | $0 |
| Conferences, conventions and meetingsLn 19 | $84K | $0 | $0 | $0 |
| InterestLn 20 | $0 | $0 | $0 | $0 |
| Payments to affiliatesLn 21 | $0 | $0 | $0 | $0 |
| Depreciation, depletion and amortizationLn 22 | $0 | $0 | $0 | $0 |
| InsuranceLn 23 | $0 | $0 | $0 | $0 |
| Other expenses (24a–d)Ln 24 | $106K | $0 | $0 | $0 |
| All other expensesLn 24e | $0 | $0 | $0 | $0 |
| Total functional expensesLn 25 | $434K | $0 | $0 | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest ViewingFiled with the IRS Nov 13, 2025 | $415K | $434K | −$19K | $433K | 990 PDF |
| FY2023Filed with the IRS Nov 6, 2024 | $382K | $407K | −$26K | $452K | 990 PDF |
| FY2022Filed with the IRS Nov 3, 2023 | $361K | $336K | $25K | $478K | 990 PDF |
| FY2021Filed with the IRS Nov 9, 2022 | $328K | $263K | $65K | $424K | 990 PDF |
| FY2020Filed with the IRS Nov 12, 2021 | $329K | $302K | $27K | $359K | 990 PDF |
Schedules filed Part IV
III · Programs
R · Related orgs
G · Fundraising
L · Interested persons
I · Grants
A · Public support
O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $414,702 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,750$5,139
I-9 Program service revenuePrior year $365,120$393,463
I-10 Investment incomePrior year $10,927$16,100
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $381,797$414,702
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $163,630$172,009
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $243,711$262,191
I-18 Total expensesPrior year $407,341$434,200
I-19 Revenue less expensesPrior year −$25,544−$19,498
Part VI · Governance 22 of 22 board members independent, 2 to look at
VI-1a Voting members of the governing body22
VI-1b Independent voting members22
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $414,702 across 16 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$5,139
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$5,139
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$393,463
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $16,100$16,100
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $16,100$414,702
Part IX · Statement of functional expenses $434,200 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$155,538
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$4,380
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$12,091
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$7,996
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$16,950
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$1,089
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$8,559
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$5,520
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$31,566
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$84,377
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$0
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$106,134
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$434,200
Part X · Balance sheet $506,365 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $167,098$110,414
X-2 Savings and temporary cash investmentsStart of year $325,130$325,034
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $42,299$70,917
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $534,527$506,365
X-17 Accounts payable and accrued expensesStart of year $17,812$11,255
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $64,660$62,553
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $82,472$73,808
X-27 Net assets without donor restrictionsStart of year $452,055$432,557
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $452,055$432,557
X-33 Total liabilities and net assetsStart of year $534,527$506,365
Part XI · Reconciliation of net assets $432,557 net assets at year end
XI-1 Total revenue$414,702
XI-2 Total expenses$434,200
XI-3 Revenue less expenses−$19,498
XI-4 Net assets at start of year$452,055
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$432,557
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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