INTERSCHOLASTIC ATHLETIC ASSOCIATION OF MARYLAND INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
INTERSCHOLASTIC ATHLETIC ASSOCIATION OF MARYLAND INC (EIN 52-2165048)
Tax period
2017-07-01 to 2018-06-30
Filed
2018-08-29
IRS object ID
201832419349300143
Schema version
2017v2.3
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)
Return2018-08-29T13:24:04-04:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

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 Begin2017-07-01TaxPeriodBeginDt

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)
PersonMATTHEW NESPOLEPersonNm
Person TitleCHAIRPersonTitleTxt
Phone4107682595PhoneNum
Signature2018-08-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD HOFFMAN CPAPreparerPersonNm
PTINP00290482PTIN
Phone4103447110PhoneNum
Preparation2018-08-08PreparationDt
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMATTHEW NESPOLEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1KEY SCHOOLAddressLine1Txt
Address Line2534 HILLSMERE DRIVEAddressLine2Txt
CityANNAPOLISCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21403ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$236,910GrossReceiptsAmt
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$239,164PYProgramServiceRevenueAmt
CY Program Service Revenue$236,883CYProgramServiceRevenueAmt
PY Investment Income$26PYInvestmentIncomeAmt
CY Investment Income$27CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$239,190PYTotalRevenueAmt
CY Total Revenue$236,910CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$109,994PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$114,619CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$109,056PYOtherExpensesAmt
CY Other Expenses$117,185CYOtherExpensesAmt
PY Total Expenses$219,050PYTotalExpensesAmt
CY Total Expenses$231,804CYTotalExpensesAmt
PY Revenues Less Expenses$20,140PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,106CYRevenuesLessExpensesAmt
Total Assets BOY$128,315TotalAssetsBOYAmt
Total Assets EOY$135,111TotalAssetsEOYAmt
Total Liabilities BOY$803TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,493TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$127,512NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$132,618NetAssetsOrFundBalancesEOYAmt
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$185,677ExpenseAmt
Revenue$236,883RevenueAmt
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$4,551ExpenseAmt
DescPROVIDE CHAMPIONSHIP EVENTS FOR FEMALE INTERSCHOLASTIC ATHLETICS FOR NON-Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$4,551TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$190,228TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document3IRPDocumentCnt
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
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)
PersonMATTHEW NESPOLEPersonNm
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)
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
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$142,482$142,482
GATE AND ADMISSIONS$65,401$65,401
SPONSORSHIPS & ADVERTISMENTS$29,000$29,000
FieldValueIRS element (for citing)
Total Program Service Revenue$236,883TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27TotalRevenueColumnAmt
Related Or Exempt Func Income$27RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$236,910TotalRevenueColumnAmt
Related Or Exempt Func Income$236,910RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$104,035TotalAmt
Program Services$78,026ProgramServicesAmt
Management And General$26,009ManagementAndGeneralAmt

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$7,984TotalAmt
Program Services$5,988ProgramServicesAmt
Management And General$1,996ManagementAndGeneralAmt

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$5,477TotalAmt
Management And General$5,477ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,414TotalAmt
Program Services$1,810ProgramServicesAmt
Management And General$604ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,023TotalAmt
Program Services$2,601ProgramServicesAmt
Management And General$2,422ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
VENUE FEES$23,957$23,957
EVENT SERVICES & SUPPLIES$20,741$20,741
WEBSITE MAINTENANCE$15,710$15,710
TROPHIES, ETC$14,901$14,901

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$27,717TotalAmt
Program Services$24,544ProgramServicesAmt
Management And General$3,173ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$231,804TotalAmt
Program Services$190,228ProgramServicesAmt
Management And General$41,576ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$117,577BOYAmt
EOY$114,580EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,215BOYAmt
EOY$14,240EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,023BOYAmt
EOY$5,791EOYAmt
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$128,315BOYAmt
EOY$135,111EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$803BOYAmt
EOY$2,493EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$803BOYAmt
EOY$2,493EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$127,512BOYAmt
EOY$132,618EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$127,512BOYAmt
EOY$132,618EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$128,315BOYAmt
EOY$135,111EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,106ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$110,351CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$115,607CurrentTaxYearMinus3YearsAmt
Total$225,958TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$83,043CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$77,224CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$213,305CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$239,190CurrentTaxYearMinus1YearAmt
Current Tax Year$236,910CurrentTaxYearAmt
Total$849,672TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$193,394CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$192,831CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$213,305CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$239,190CurrentTaxYearMinus1YearAmt
Current Tax Year$236,910CurrentTaxYearAmt
Total$1,075,630TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,075,630PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$32CurrentTaxYearMinus3YearsAmt
Total$65TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$32CurrentTaxYearMinus3YearsAmt
Total$65TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$193,427CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$192,863CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$213,305CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$239,190CurrentTaxYearMinus1YearAmt
Current Tax Year$236,910CurrentTaxYearAmt
Total$1,075,695TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99990PublicSupportCY509Pct
Public Support PY5090.99990PublicSupportPY509Pct
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 7,900 0 0 EVENT PRINTING 4,908 0 0 EVENT TRAINERS 4,205 0 0 TELEPHONE & INTERNET 4,140 0 0 AUTOMOBILE MILEAGE REIMB 2,925 975 0 PAYROLL SERVICE 0 1,312 0 DUES & SUBSCRIPTIONS 0 775 0 POSTAGE & DELIVERY 466 0 0 BANK CHARGES 0 111 0 TOTAL 24,544 3,173 0

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