INTERSCHOLASTIC ATHLETIC ASSOCIATION OF MARYLAND INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
INTERSCHOLASTIC ATHLETIC ASSOCIATION OF MARYLAND INC (EIN 52-2165048)
Tax period
2021-07-01 to 2022-06-30
Filed
2022-08-24
IRS object ID
202202369349300230
Schema version
2021v4.0
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)
Return2022-08-24T11:52:08-04:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

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 Begin2021-07-01TaxPeriodBeginDt

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)
PersonDAVID PERTFIELDPersonNm
Person TitleCHAIRPersonTitleTxt
Phone4107682595PhoneNum
Signature2022-08-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastPERFIELDPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD HOFFMAN CPAPreparerPersonNm
PTINP00290482PTIN
Phone4103447110PhoneNum
Preparation2022-08-15PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID PERTFIELDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1OLDFIELDS SCHOOLAddressLine1Txt
Address Line21500 GLENCOE RDAddressLine2Txt
CitySPARKSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21152ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$258,831GrossReceiptsAmt
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 Independent31VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$107,705PYProgramServiceRevenueAmt
CY Program Service Revenue$258,825CYProgramServiceRevenueAmt
PY Investment Income$67PYInvestmentIncomeAmt
CY Investment Income$6CYInvestmentIncomeAmt
PY Other Revenue$49,464PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$157,236PYTotalRevenueAmt
CY Total Revenue$258,831CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$121,275PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$120,515CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$43,453PYOtherExpensesAmt
CY Other Expenses$133,098CYOtherExpensesAmt
PY Total Expenses$164,728PYTotalExpensesAmt
CY Total Expenses$253,613CYTotalExpensesAmt
PY Revenues Less Expenses-$7,492PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,218CYRevenuesLessExpensesAmt
Total Assets BOY$127,068TotalAssetsBOYAmt
Total Assets EOY$132,286TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$127,068NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$132,286NetAssetsOrFundBalancesEOYAmt
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$202,623ExpenseAmt
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$3,693ExpenseAmt
DescPROVIDE CHAMPIONSHIP EVENTS FOR FEMALE INTERSCHOLASTIC ATHLETICS FOR NON-Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$3,693TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$206,316TotalProgramServiceExpensesAmt
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 Member31IndependentVotingMemberCnt
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)
PersonDAVID PERTFIELDPersonNm
TitleCHAIRTitleTxt
Individual Trustee Or DirectorYes (X)IndividualTrusteeOrDirectorInd
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$196,592$196,592
GATE AND ADMISSIONS$48,786$48,786
SPONSORSHIPS & ADVERTISMENTS$13,447$13,447
FieldValueIRS element (for citing)
Total Program Service Revenue$258,825TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6TotalRevenueColumnAmt
Related Or Exempt Func Income$6RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$258,831TotalRevenueColumnAmt
Related Or Exempt Func Income$258,831RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$109,362TotalAmt
Program Services$82,021ProgramServicesAmt
Management And General$27,341ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,600TotalAmt
Program Services$1,950ProgramServicesAmt
Management And General$650ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,553TotalAmt
Program Services$6,415ProgramServicesAmt
Management And General$2,138ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,250TotalAmt
Management And General$1,250ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,719TotalAmt
Management And General$3,719ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,845TotalAmt
Program Services$2,884ProgramServicesAmt
Management And General$961ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,947TotalAmt
Program Services$3,693ProgramServicesAmt
Management And General$2,254ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
VENUE FEES$27,391$27,391
EVENT SERVICES & SUPPLIES$26,484$26,484
TROPHIES, ETC$17,801$17,801
WEBSITE MAINTENANCE$17,102$17,102

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$29,559TotalAmt
Program Services$20,575ProgramServicesAmt
Management And General$8,984ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$253,613TotalAmt
Program Services$206,316ProgramServicesAmt
Management And General$47,297ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$126,568BOYAmt
EOY$111,836EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$16,185EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$3,765EOYAmt
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$127,068BOYAmt
EOY$132,286EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$127,068BOYAmt
EOY$132,286EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$127,068BOYAmt
EOY$132,286EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$127,068BOYAmt
EOY$132,286EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,218ReconcilationRevenueExpnssAmt
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$236,910CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$259,510CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$233,124CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,000CurrentTaxYearMinus1YearAmt
Current Tax Year$62,233CurrentTaxYearAmt
Total$802,777TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$236,910CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$259,510CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$233,124CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,000CurrentTaxYearMinus1YearAmt
Current Tax Year$62,233CurrentTaxYearAmt
Total$802,777TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$802,777PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$236,910CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$259,510CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$233,124CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,000CurrentTaxYearMinus1YearAmt
Current Tax Year$62,233CurrentTaxYearAmt
Total$802,777TotalAmt
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 (4 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
FORM 990, PART IX, LINE 24EEVENT OFFICIALS, JUDGES 11,326 0 0 EVENT TRAINERS 4,190 0 0 TELEPHONE & INTERNET 0 4,149 0 AUTOMOBILE MILEAGE REIMB 2,925 975 0 EVENT PRINTING 2,134 0 0 EDUCATION & TRAINING 0 1,272 0 POSTAGE & DELIVERY 0 930 0 PAYROLL SERVICE 0 846 0 DUES & SUBSCRIPTIONS 0 645 0 BANK CHARGES 0 167 0 TOTAL 20,575 8,984 0

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