Interim Ministry Network FY2022 filing

Tax-deductible

Baltimore, MD501(c)(3)ReligionEIN 22-2576077Revenue $433K in FY2022

On file with the IRSimnedu.org1001 Frederick Rd, 21228-5052 · Baltimore, MDTax-exempt since Jun 1986Publicly supported — 509(a)(2)

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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.
30¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
30%
of spending
Concern: 30% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 10.6 months of spending in cash; 3 or more.
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
$150K
43% of total assets
Looks good: liabilities are 43% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$433K
-5% vs prior year
Spent
$379K
To programs
30%
Net assets
$197K
By yearFY2020–FY2025
Revenue
$433K
FY2022▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$408K
FY2021$454K
FY2022$433K
FY2023$323K
FY2024$249K
FY2025$265K
Expenses
$379K
FY2022▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$368K
FY2021$357K
FY2022$379K
FY2023$354K
FY2024$384K
FY2025$327K
Net assets
$197K
FY2022▲ +39%
Tap a bar for its year
Net assets by fiscal year
FY2020$43K
FY2021$141K
FY2022$197K
FY2023$167K
FY2024$38K
FY2025−$24K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

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

30 cents of each dollar spent went to programs.

Program services 30% · $116K Management & general 70% · $264K

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

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Who runs it and what they're paid

16 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$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.

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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.

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Provided by the organization

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2 programs · $116K · in their own filed words · FY2022
01

Education

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

$95Kprogram expense
02

Annual Conference

provides a forum for the exchange of information between members.

$21Kprogram expense

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 FY2022 990, line by line.

1The main four
Money inPt VIII
$433K
Ln 12
Fees for servicesLn 2g$380K
Gifts and grantsLn 1h$51K
Investment incomeLn 3$727
Money outPt IX
$379K
Ln 25
Programscol B$116K
Managementcol C$264K
Owns and owesPt X
$197K
net assets · Ln 32
Cash and savingsLn 1–2$334K
Total assetsLn 16$347K
LiabilitiesLn 26$150K
PeoplePt VI, VII
16
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$51K
Government grantsLn 1e$29K
Noncash giftsLn 1g$4K
Fees for servicesLn 2g$380K
Investment incomeLn 3$727
Other incomeLn 4–11$52
Total revenueLn 12$433K
Assets in detailPt X, end of year
CashLn 1$334K
Cash and savings togetherLn 1–2$334K
InvestmentsLn 11–13$10K
Total assetsLn 16$347K
LiabilitiesLn 26$150K
Net assetsLn 32$197K
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 FY22End FY22
Cash and savingsLn 1–2$306K$334K
InvestmentsLn 11–13$8K$10K
Total assetsLn 16$329K$347K
LiabilitiesLn 26$187K$150K
Net assetsLn 32$141K$197K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$146K$69K$77K
Pension plan contributionsLn 8$3K$1K$1K
Payroll taxesLn 10$11K$5K$6K
Management feesLn 11a$115K$115K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$9K$9K
Office expensesLn 13$5K$5K
Information technologyLn 14$5K$2K$2K
OccupancyLn 16$2K$2K
Conferences, conventions and meetingsLn 19$7K$7K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$223$223
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$58K$31K$27K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$379K$116K$264K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $265K$327K−$62K−$24K 990 PDF
FY2024 $249K$384K−$135K$38K 990 PDF
FY2023 $323K$354K−$31K$167K 990 PDF
FY2022 Viewing $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 FY2022 990 (6 parts)
Part I · Summary $432,602 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $51,803$51,412
I-9 Program service revenuePrior year $400,390$380,411
I-10 Investment incomePrior year $598$727
I-11 Other revenuePrior year $1,321$52
I-12 Total revenuePrior year $454,112$432,602
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $148,875$159,593
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $208,500$219,592
I-18 Total expensesPrior year $357,375$379,185
I-19 Revenue less expensesPrior year $96,737$53,417
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $432,602 across 8 lines filed
VIII-1e Government grants$28,835
VIII-1f All other contributions, gifts and grants$22,577
VIII-1g Noncash contributions (included above)$3,835
VIII-1h Total contributions, gifts and grants$51,412
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $380,411$380,411
VIII-3 Investment incomeExcluded from tax $727$727
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $52$52
VIII-12 Total revenueRelated to mission $380,411 · Unrelated business $0 · Excluded from tax $779$432,602
Part IX · Statement of functional expenses $379,185 across 15 lines filed
IX-7 Other salaries and wagesPrograms $68,683 · Management $76,911$145,594
IX-8 Pension plan contributionsPrograms $1,262 · Management $1,430$2,692
IX-10 Payroll taxesPrograms $5,336 · Management $5,971$11,307
IX-11a Management feesManagement $115,134$115,134
IX-11c Accounting feesManagement $5,750$5,750
IX-11g Other fees for servicesManagement $8,796$8,796
IX-13 Office expensesManagement $4,946$4,946
IX-14 Information technologyPrograms $2,454 · Management $2,454$4,908
IX-16 OccupancyManagement $1,670$1,670
IX-19 Conferences, conventions and meetingsPrograms $6,849$6,849
IX-20 InterestManagement $2,713$2,713
IX-22 Depreciation, depletion and amortizationManagement $223$223
IX-23 InsuranceManagement $6,129$6,129
IX-24 Other expenses (24a–d)Programs $31,066 · Management $26,912$57,978
IX-24e All other expensesManagement $4,496$4,496
IX-25 Total functional expensesPrograms $115,650 · Management $263,535 · Fundraising $0$379,185
Part X · Balance sheet $347,079 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $306,245$333,788
X-4 Accounts receivableStart of year $7,443$2,960
X-11 Publicly traded securitiesStart of year $8,460$10,331
X-16 Total assetsStart of year $328,609$347,079
X-17 Accounts payable and accrued expensesStart of year $16,727$25,977
X-19 Deferred revenueStart of year $40,730$26,385
X-24 Unsecured notes and loans payableStart of year $129,848$98,125
X-26 Total liabilitiesStart of year $187,305$150,487
X-27 Net assets without donor restrictionsStart of year $135,403$187,431
X-28 Net assets with donor restrictionsStart of year $5,901$9,161
X-32 Total net assets or fund balancesStart of year $141,304$196,592
X-33 Total liabilities and net assetsStart of year $328,609$347,079
Part XI · Reconciliation of net assets $196,592 net assets at year end
XI-1 Total revenue$432,602
XI-2 Total expenses$379,185
XI-3 Revenue less expenses$53,417
XI-4 Net assets at start of year$141,304
XI-5 Net unrealized gains (losses) on investments$1,871
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$196,592

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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