INTERSCHOLASTIC ATHLETIC ASSOCIATION OF MARYLAND INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
INTERSCHOLASTIC ATHLETIC ASSOCIATION OF MARYLAND INC (EIN 52-2165048)
Tax period
2020-07-01 to 2021-06-30
Filed
2021-08-31
IRS object ID
202112439349300601
Schema version
2020v4.0
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)
Return2021-08-31T07:09:46-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

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 Begin2020-07-01TaxPeriodBeginDt

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
Signature2021-07-28SignatureDt
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
Preparation2021-07-27PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
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$157,236GrossReceiptsAmt
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$233,124PYProgramServiceRevenueAmt
CY Program Service Revenue$107,705CYProgramServiceRevenueAmt
PY Investment Income$311PYInvestmentIncomeAmt
CY Investment Income$67CYInvestmentIncomeAmt
CY Other Revenue$49,464CYOtherRevenueAmt
PY Total Revenue$233,435PYTotalRevenueAmt
CY Total Revenue$157,236CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$120,354PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$121,275CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$121,344PYOtherExpensesAmt
CY Other Expenses$43,453CYOtherExpensesAmt
PY Total Expenses$241,698PYTotalExpensesAmt
CY Total Expenses$164,728CYTotalExpensesAmt
PY Revenues Less Expenses-$8,263PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$7,492CYRevenuesLessExpensesAmt
Total Assets BOY$134,560TotalAssetsBOYAmt
Total Assets EOY$127,068TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$134,560NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$127,068NetAssetsOrFundBalancesEOYAmt
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$115,778ExpenseAmt
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$2,189ExpenseAmt
DescPROVIDE CHAMPIONSHIP EVENTS FOR FEMALE INTERSCHOLASTIC ATHLETICS FOR NON-Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$2,189TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$117,967TotalProgramServiceExpensesAmt
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$93,000$93,000
GATE AND ADMISSIONS$9,705$9,705
SPONSORSHIPS & ADVERTISMENTS$5,000$5,000
FieldValueIRS element (for citing)
Total Program Service Revenue$107,705TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$67TotalRevenueColumnAmt
Related Or Exempt Func Income$67RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescPPP FORGIVABLE LOANSDesc
Total Revenue Column$49,464TotalRevenueColumnAmt
Related Or Exempt Func Income$49,464RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$49,464OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$157,236TotalRevenueColumnAmt
Related Or Exempt Func Income$157,236RelatedOrExemptFuncIncomeAmt

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$9,313TotalAmt
Program Services$6,985ProgramServicesAmt
Management And General$2,328ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,245TotalAmt
Management And General$1,245ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$987TotalAmt
Management And General$987ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$200TotalAmt
Program Services$150ProgramServicesAmt
Management And General$50ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,368TotalAmt
Program Services$2,189ProgramServicesAmt
Management And General$2,179ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
VENUE FEES$7,794$7,794
WEBSITE MAINTENANCE$6,256$6,256
EDUCATION & TRAINING$5,200$5,200
TELEPHONE & INTERNET$4,591$4,591

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,812TotalAmt
Program Services$10,622ProgramServicesAmt
Management And General$2,190ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$164,728TotalAmt
Program Services$117,967ProgramServicesAmt
Management And General$46,761ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$129,692BOYAmt
EOY$126,568EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,368BOYAmt
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$134,560BOYAmt
EOY$127,068EOYAmt

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$134,560BOYAmt
EOY$127,068EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$134,560BOYAmt
EOY$127,068EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$134,560BOYAmt
EOY$127,068EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$7,492ReconcilationRevenueExpnssAmt
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$239,190CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$236,910CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$259,510CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$233,124CurrentTaxYearMinus1YearAmt
Current Tax Year$11,000CurrentTaxYearAmt
Total$979,734TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$239,190CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$236,910CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$259,510CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$233,124CurrentTaxYearMinus1YearAmt
Current Tax Year$11,000CurrentTaxYearAmt
Total$979,734TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$979,734PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$239,190CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$236,910CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$259,510CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$233,124CurrentTaxYearMinus1YearAmt
Current Tax Year$11,000CurrentTaxYearAmt
Total$979,734TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5090.99970PublicSupportPY509Pct
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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