Interim Ministry Network

Tax-deductible

Baltimore, MD501(c)(3)ReligionEIN 22-2576077

IMN is a membership organization for church interim ministers. Its purpose is to train individuals involved in interim ministry to serve at the time of leadership transition through conferences, training, resources, research and support systems.

501(c)(3) charity; gifts are tax-deductible.
45¢ of each $1 spent went to programs.
$27K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $6K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
45%
of spending
Concern: 45% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$27K
to officers and key staff · 8% of spending
Top officer’s pay lower than 75% of similar orgs
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$111K
127% of total assets
Concern: liabilities are 127% of assets; over 80%.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$265K
+7% vs prior year
Spent
$327K
To programs
45%
Net assets
−$24K
By yearFY2020–FY2025
Revenue
$265K
FY2025▲ +7%
Revenue by fiscal year
FY2020$408K
FY2021$454K
FY2022$433K
FY2023$323K
FY2024$249K
FY2025$265K
Expenses
$327K
FY2025▼ -15%
Expenses by fiscal year
FY2020$368K
FY2021$357K
FY2022$379K
FY2023$354K
FY2024$384K
FY2025$327K
Net assets
−$24K
FY2025▼ -162%
Net assets by fiscal year
FY2020$43K
FY2021$141K
FY2022$197K
FY2023$167K
FY2024$38K
FY2025−$24K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1986.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

45 cents of each dollar spent went to programs.

Program services 45% · $147K Management & general 55% · $180K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

16 people listed on the 990; $27K paid to officers and key staff.

Part VII, Section A · reportable compensation
Outgoing Executive Director
$26,954Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director Outgoing
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Jonathan New’s $27K as Outgoing Executive Director is at the 25th percentile of top reported officer pay among 2132 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023
Jonathan New$26,954$54,197$49,235

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Interim Ministry Network executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Trains church interim ministers for leadership transitions through conferences and resources.

Provided by the organization

This section is blank until Interim Ministry Network claims this page.

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2 program services account for $147K of program spending, described in the organization's own filed words · FY2025.
01

Education

training programs to prepare those that attend to serve as interim ministers.

$141Kprogram expense
02

Annual Conference

provides a forum for the exchange of information between members.

$6Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$265K
Ln 12
Fees for servicesLn 2g$219K
Gifts and grantsLn 1h$46K
Investment incomeLn 3$15
Money outPt IX
$327K
Ln 25
Programscol B$147K
Managementcol C$180K
Owns and owesPt X
−$24K
net assets · Ln 32
Cash and savingsLn 1–2$70K
Total assetsLn 16$87K
LiabilitiesLn 26$111K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$46K
Fees for servicesLn 2g$219K
Investment incomeLn 3$15
Total revenueLn 12$265K
Assets in detailPt X, end of year
CashLn 1$70K
Cash and savings togetherLn 1–2$70K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$87K
LiabilitiesLn 26$111K
Net assetsLn 32−$24K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$154K$70K
Land, buildings, equipmentLn 10c$4K$2K
Total assetsLn 16$165K$87K
LiabilitiesLn 26$127K$111K
Net assetsLn 32$38K−$24K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$27K$27K
Other salaries and wagesLn 7$148K$72K$76K
Pension plan contributionsLn 8$6K$1K$5K
Other employee benefitsLn 9$17K$17K
Payroll taxesLn 10$13K$6K$7K
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$2K$2K
Office expensesLn 13$3K$3K
Information technologyLn 14$7K$3K$3K
OccupancyLn 16$2K$2K
Conferences, conventions and meetingsLn 19$6K$6K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$958$958
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$78K$56K$21K
Total functional expensesLn 25$327K$147K$180K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $265K$327K−$62K−$24K 990 PDF
FY2024 $249K$384K−$135K$38K 990 PDF
FY2023 $323K$354K−$31K$167K 990 PDF
FY2022 $433K$379K$53K$197K 990 PDF
FY2021 $454K$357K$97K$141K 990 PDF
FY2020 $408K$368K$40K$43K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $265,021 across 6 lines filed
VIII-1f All other contributions, gifts and grants$46,285
VIII-1h Total contributions, gifts and grants$46,285
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $218,721$218,721
VIII-3 Investment incomeExcluded from tax $15$15
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $218,721 · Unrelated business $0 · Excluded from tax $15$265,021
Part IX · Statement of functional expenses $326,982 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $26,954$26,954
IX-7 Other salaries and wagesPrograms $71,894 · Management $75,635$147,529
IX-8 Pension plan contributionsPrograms $1,302 · Management $4,772$6,074
IX-9 Other employee benefitsManagement $16,845$16,845
IX-10 Payroll taxesPrograms $5,508 · Management $7,349$12,857
IX-11c Accounting feesManagement $7,576$7,576
IX-11g Other fees for servicesPrograms $2,080$2,080
IX-13 Office expensesManagement $3,262$3,262
IX-14 Information technologyPrograms $3,377 · Management $3,376$6,753
IX-16 OccupancyManagement $2,004$2,004
IX-19 Conferences, conventions and meetingsPrograms $6,219$6,219
IX-20 InterestManagement $2,532$2,532
IX-22 Depreciation, depletion and amortizationManagement $958$958
IX-23 InsuranceManagement $7,790$7,790
IX-24 Other expenses (24a–d)Programs $56,344 · Management $21,205$77,549
IX-25 Total functional expensesPrograms $146,724 · Management $180,258 · Fundraising $0$326,982
Part X · Balance sheet $86,782 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $154,450$69,506
X-4 Accounts receivableStart of year $2,485$13,721
X-9 Prepaid expenses and deferred chargesStart of year $4,302$1,880
X-10c Land, buildings and equipment, netStart of year $3,812$1,675
X-16 Total assetsStart of year $165,049$86,782
X-17 Accounts payable and accrued expensesStart of year $4,351$5,552
X-19 Deferred revenueStart of year $29,288$14,337
X-24 Unsecured notes and loans payableStart of year $93,225$90,669
X-26 Total liabilitiesStart of year $126,864$110,558
X-27 Net assets without donor restrictionsStart of year $30,348−$30,553
X-28 Net assets with donor restrictionsStart of year $7,837$6,777
X-32 Total net assets or fund balancesStart of year $38,185−$23,776
X-33 Total liabilities and net assetsStart of year $165,049$86,782
Part XI · Reconciliation of net assets −$23,776 net assets at year end
XI-1 Total revenue$265,021
XI-2 Total expenses$326,982
XI-3 Revenue less expenses−$61,961
XI-4 Net assets at start of year$38,185
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$23,776

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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