Six Federal Filings Six Years The Same False Statement Signed by Eric Miller Every Time

A trade association whose own sitting president is embroiled in the same non-payment litigation crippling the Labor force it claims to represent. A three-year accounting-fee spike that briefly exceeded the entire membership’s dues. A legal name change filed mid-scandal. A board that, by its own admission, never sees the document before it goes to the IRS. And at the center of all of it, a federal tax filing — signed under penalty of perjury, transmitted electronically — that has named the wrong president for six straight years.

Every Form 990 carries the same declaration above the signature line: “Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.” That declaration has been signed, year after year, on a document transmitted electronically to the IRS — confirmed directly by the “efile” designation ProPublica’s Nonprofit Explorer attaches to each filing, not an assumption.

For years, it was signed correctly. Then it wasn’t.

The President Who Isn’t

Treasurer Paul Magaha signed NAMFS‘s returns through at least FY2018, and while he did, the officer table tracked reality. The FY2016 return correctly lists Adam Miles as President. The FY2017 and FY2018 returns correctly list Justis Smith as President, following her actual succession to the role.

Then, starting with the FY2019 return — the first signed not by Magaha but by Executive Director Eric Miller — the roster stopped moving. Every filing since, through FY2025, lists Justis Smith as President, 8 hours a week, $0 compensation. Six consecutive years, under one man’s signature, while the actual presidency changed hands twice.

Archived snapshots of namfs.org’s own leadership page, captured independently by the Internet Archive’s Wayback Machine, show what should have replaced her:

• July 21, 2019: Justis Smith, President, 2017–2019.
• September 20, 2019: Matt Zoldowski, President, 2019–2021.
• April 1, 2023: Matt Zoldowski, President, 2022–2024.
• March 23, 2025: Chad Rulo, President, 2024–2026.

NAMFS’s own October 2022 newsletter corroborates the middle of that timeline directly: “The Officers for the 2022-24 term are: Matt Zoldowski – President.” This publication’s own reporting called Zoldowski “NAMFS President” in October 2023, and called Rulo “the latest NAMFS President” by April 2025 — independent, real-time confirmation the website’s timeline was accurate the whole time.

Treating FY2019 as the genuine transition year, six tax years — FY2020 through FY2025, all signed by Miller — are unambiguously wrong. At the 8 hours a week the return itself claims: 8 × 52 × 6 = 2,496 hours of board service attributed to a woman who left the role in 2019, on a federal document sworn true under penalty of perjury, signed by the same man, every single year, without correction.

Meanwhile, the Real President Is in Court

The man NAMFS’s own website says actually holds the presidency is not a bystander to this industry’s worst pattern. Chad Rulo is CEO of First Rate Field Services — and, per this publication’s own prior reporting, an active plaintiff in federal and state litigation (E.D. Mo. 4:2025-cv-01316) against Black Dome and A2Z Field Services President Amie Sparks over money allegedly owed to Rulo’s own firm. Rulo is simultaneously NAMFS President and a party to litigation arising from exactly the kind of member-on-member non-payment NAMFS claims to police.

That litigation sits inside a much larger pattern this publication has tracked for years. A2Z Field Services, sold by Amie Sparks to Black Dome in November 2025 rather than completing a deal already in motion with First Rate, collapsed into months of non-payment to Field Service Technicians and Inspectors. Spectrum Solutions Acquisitions allegedly had moved to acquire Black Dome, reportedly offering unpaid Labor a below-face settlement. Foreclosurepedia’s own Firm Registry — a standing tracking system covering 47 active and historical firms across the mortgage field services industry — carries a NON-PAY flag on multiple NAMFS-member national firms simultaneously.

Then there’s the National Field Network involuntary bankruptcy: an eight-year involuntary proceeding, filed April 2018, still unresolved as of this writing, with zero distribution to Labor — not even from the estate of NFN’s own late CEO. NAMFS existed, organized, and collecting dues throughout the entire eight years that case has ground on without a single dollar reaching the Field Service Technicians and Inspectors it displaced.

This is the environment in which a trade association’s own tax filing has spent six years unable to correctly name its own president.

The Accounting Fees Nobody Will Explain

NAMFS’s Form 990 has a second problem, verified line by line against the primary filings, not estimated:

In FY2022, NAMFS paid its accountant more than it collected from its entire dues-paying membership that year. Across the three-year spike — FY2021 through FY2023 — NAMFS paid $182,467 to a single accounting firm, Beucler Company CPA Inc, against $195,663 in total dues collected over the same span: 93 cents of every membership dollar, gone to accounting fees alone. No Schedule O explanation. No itemized statement. No named engagement. The fee is roughly 44 to 92 times the organization’s own historical baseline, depending on which low-fee year it’s measured against. And this against the backdrop of minimal gross income increase. Many we spoke with called it a COVID slush fund.

The spike ends the exact year NAMFS switched preparers, to Rush Accounting & Tax Services Inc, for the FY2024 return — the fee falling from $58,793 to $917 in a single year, a 98.4% drop, with the switch itself as unexplained as the spike.

A Name Change, Mid-Scandal

NAMFS’s FY2025 return is the filing of record for a legal name change: the “Name change” box on Line B is checked, and the organization appears for the first time as the National Association of Asset Management & Field Services Inc — a rebrand NAMFS’s own website attributes to a 2025 board initiative for “higher ROI” and “broadening outreach.” That filing was submitted June 9, 2026, roughly three weeks past the standard deadline, well inside the extension window, but the latest-running of any year this investigation reviewed.

The rebrand lands in the same window as the Black Dome/A2Z collapse, Rulo’s own litigation as sitting NAMFS President, the tail end of the NFN bankruptcy’s eighth year, and the accounting-fee anomaly’s aftermath. Nothing in NAMFS’s own filings or public statements connects the timing of the rebrand to any of it. Whether that’s coincidence or convenience is a question this publication cannot answer from the public record — but it is a question the timing itself raises, unprompted.

A Board That, By Its Own Admission, Never Sees What It Signs Off On

Nonprofit tax-exempt status is not a formality. It is a public trust granted in exchange for a specific promise: that an organization exempt from federal income tax will conduct its affairs honestly, disclose its finances accurately, and submit to the IRS’s Form 990 precisely because the public cannot otherwise verify who is actually running the organization collecting their dues. The entire disclosure regime under IRC § 6104(d) exists because the law does not trust nonprofits to self-report only when convenient. It requires them to.

NAMFS’s own governance answers, filed on the same returns that misstate its presidency, help explain how the error survived six years without anyone catching it. Form 990’s Part VI asks every filer directly: “Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?” NAMFS’s answer, filed year after year: No.

NAMFS reports 15 voting board members, all designated “independent,” with a written conflict-of-interest policy and an annual disclosure requirement for officers, directors, and key employees. On paper, that is a governance structure built to catch exactly this kind of error. In practice, by the organization’s own sworn admission, the people sitting on that board — including, until 2019, Justis Smith herself — have never been shown the completed return before it goes out under Eric Miller’s signature. It is worth noting that switching from the Treasurer’s signature, who has no financial incentive, to the paid Executive Director Eric Miller who is the only paid NAMFS Board member, is sure to raise a few eyebrows. A board that never reads the document has no mechanism to notice the document is wrong. That is not a defense. It is the description of a board that has outsourced its most basic fiduciary obligation — knowing what the organization is telling the federal government about itself — to the one person signing it.

What This Is, and What It Isn’t

The relevant federal statute is 26 U.S.C. § 7206(1), which makes it a felony to willfully sign a federal return “which he does not believe to be true and correct as to every material matter.” The willfulness requirement is the entire question, and it is not one a tax filing answers on its own. There is a real difference between a genuine, repeatedly-uncaught clerical error — the same stale officer table copied forward, year after year, never flagged internally, never reviewed by a board that admits it doesn’t see the return before filing — and something else. Proving which one this is requires more than the public record provides.

This publication is not in a position to make that determination, and won’t pretend to.

What isn’t in dispute: a federal document, sworn true under penalty of perjury and filed electronically with the IRS, has misstated who ran this organization for six consecutive years, while the correct information sat on NAMFS’s own website the entire time — filed by a board that structurally never reviews what it’s signing off on, at an organization whose sitting president is embroiled in the same non-payment litigation crippling the Labor force it claims to represent, whose accounting fees briefly exceeded its entire membership base, and which changed its legal name in the same filing period as all of it. At minimum, that raises a serious question about whether NAMFS’s Executive Director, and its Board of Directors as a body, have fulfilled their fiduciary duty of care in reviewing what gets sworn true to the federal government in their name.

Foreclosurepedia is exploring formal options in response to these findings, including a Form 13909 referral to the IRS Exempt Organizations division and a complaint to the Ohio Attorney General’s Charitable Law Section, which holds oversight authority over nonprofit governance and fiduciary conduct for organizations domiciled in the state. Neither step guarantees a result — IRS complaints are confidential by law, and state charitable-oversight review is discretionary — but the underlying record, drawn entirely from NAMFS’s own federal filings and its own public statements, speaks for itself.

Sources: IRS Form 990, NAMFS/National Association of Asset Management & Field Services Inc, FY2016–FY2025 (ProPublica Nonprofit Explorer, EIN 34-1800707); Internet Archive Wayback Machine captures of namfs.org/about, July 2019–March 2025; NAMFS October 2022 newsletter; namfs.org current leadership page; prior Foreclosurepedia reporting on the Black Dome/A2Z collapse, the NFN bankruptcy, and Foreclosurepedia’s Firm Registry NON-PAY designations.

Signature Block History: NAMFS Form 990, FY2016–FY2025