INTERSCHOLASTIC ATHLETIC ASSOCIATION OF MARYLAND INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
INTERSCHOLASTIC ATHLETIC ASSOCIATION OF MARYLAND INC (EIN 52-2165048)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-09-09
IRS object ID
202432539349300303
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-09T07:23:40-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN522317286PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RICHARD M HOFFMAN CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1901 DULANEY VALLEY RD STE 610AddressLine1Txt
CityTOWSONCityNm
State AbbreviationMDStateAbbreviationCd
ZIP212042685ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN522165048EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERSCHOLASTIC ATHLETICBusinessNameLine1Txt
Business Name Line2ASSOCIATION OF MARYLAND INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone4108284446PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 840AddressLine1Txt
CityPASADENACityNm
State AbbreviationMDStateAbbreviationCd
ZIP211230840ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN POLASKOPersonNm
Person TitleCHAIRPersonTitleTxt
Phone4107682595PhoneNum
Signature2024-07-19SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD HOFFMANPreparerPersonNm
PTINP00290482PTIN
Phone4103447110PhoneNum
Preparation2024-07-16PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN POLASKOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1GERSTELL ACADEMYAddressLine1Txt
CityFINKSBURGCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21048ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$291,434GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.IAAMSPORTS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionPROVIDE CHAMPIONSHIP EVENTS FOR FEMALE INTERSCHOLASTIC ATHLETICS OF NON-PUBLIC MEMBER SCHOOLS IN THE BALTIMORE METROPOLITAN AREA.ActivityOrMissionDesc
Voting Members Governing Body31VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$309,300PYProgramServiceRevenueAmt
CY Program Service Revenue$291,077CYProgramServiceRevenueAmt
PY Investment Income$342PYInvestmentIncomeAmt
CY Investment Income$357CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$309,642PYTotalRevenueAmt
CY Total Revenue$291,434CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$133,719PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$133,605CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$145,574PYOtherExpensesAmt
CY Other Expenses$143,011CYOtherExpensesAmt
PY Total Expenses$279,293PYTotalExpensesAmt
CY Total Expenses$276,616CYTotalExpensesAmt
PY Revenues Less Expenses$30,349PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$14,818CYRevenuesLessExpensesAmt
Total Assets BOY$163,766TotalAssetsBOYAmt
Total Assets EOY$177,453TotalAssetsEOYAmt
Total Liabilities BOY$1,131TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$162,635NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$177,453NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE CHAMPIONSHIP EVENTS FOR FEMALE INTERSCHOLASTIC ATHLETICS OF NON-PUBLIC MEMBER SCHOOLS IN THE BALTIMORE METROPOLITAN AREA.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$221,838ExpenseAmt
DescPROVIDE CHAMPIONSHIP EVENTS FOR FEMALE INTERSCHOLASTIC ATHLETICS FOR NON- PUBLIC MEMBER SCHOOLS IN THE BALTIMORE METROPOLITAN AREA.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$2,464ExpenseAmt
DescPROVIDE CHAMPIONSHIP EVENTS FOR FEMALE INTERSCHOLASTIC ATHLETICS FOR NON-Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$2,464TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$224,302TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members31GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSUSAN THOMPSONPersonNm
Phone4108284446PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11235 MAGOTHY ROADAddressLine1Txt
CityPASADENACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21122ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonJOHN POLASKOPersonNm
TitleCHAIRTitleTxt
OfficerYes (X)OfficerInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBER DUES & ASSESSMENTS$190,627$190,627
GATE AND ADMISSIONS$85,950$85,950
SPONSORSHIPS & ADVERTISMENTS$14,500$14,500
FieldValueIRS element (for citing)
Total Program Service Revenue$291,077TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$357TotalRevenueColumnAmt
Related Or Exempt Func Income$357RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$291,434TotalRevenueColumnAmt
Related Or Exempt Func Income$291,434RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$103,069TotalAmt
Program Services$77,302ProgramServicesAmt
Management And General$25,767ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$22,552TotalAmt
Program Services$16,914ProgramServicesAmt
Management And General$5,638ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$7,984TotalAmt
Program Services$5,988ProgramServicesAmt
Management And General$1,996ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,260TotalAmt
Management And General$1,260ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,236TotalAmt
Management And General$5,236ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,708TotalAmt
Management And General$4,708ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,396TotalAmt
Program Services$3,297ProgramServicesAmt
Management And General$1,099ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,302TotalAmt
Program Services$2,464ProgramServicesAmt
Management And General$3,838ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
VENUE FEES$45,587$45,587
EVENT SERVICES & SUPPLIES$19,553$19,553
TROPHIES, ETC$17,901$17,901
WEBSITE MAINTENANCE$16,122$16,122

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$21,946TotalAmt
Program Services$19,174ProgramServicesAmt
Management And General$2,772ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$276,616TotalAmt
Program Services$224,302ProgramServicesAmt
Management And General$52,314ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$155,126BOYAmt
EOY$167,121EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,303BOYAmt
EOY$5,742EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,837BOYAmt
EOY$4,090EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,500LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,500LandBldgEquipAccumDeprecAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$500BOYAmt
EOY$500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$163,766BOYAmt
EOY$177,453EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,131BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,131BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$162,635BOYAmt
EOY$177,453EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$162,635BOYAmt
EOY$177,453EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$163,766BOYAmt
EOY$177,453EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$14,818ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$233,124CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$62,233CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$309,642CurrentTaxYearMinus1YearAmt
Current Tax Year$291,434CurrentTaxYearAmt
Total$907,433TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$233,124CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$62,233CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$309,642CurrentTaxYearMinus1YearAmt
Current Tax Year$291,434CurrentTaxYearAmt
Total$907,433TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$907,433PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$233,124CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$62,233CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$309,642CurrentTaxYearMinus1YearAmt
Current Tax Year$291,434CurrentTaxYearAmt
Total$907,433TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,500OtherCostOrOtherBasisAmt
Depreciation$3,500DepreciationAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DPROVIDE CHAMPIONSHIP EVENTS FOR FEMALE INTERSCHOLASTIC ATHLETICS FOR NON-
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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