Southwestern Section Imsa INC

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The organization is dedicated to providing quality certification programs for the safe installation, operation, and maintenance of public safety systems.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 12 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average deficit $11K a year · 2% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$20K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$494K
+12% vs prior year
Spent
$460K
To programs
0%
Net assets
$121K
By yearFY2021–FY2024
Revenue
$494K
FY2024▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2021$430K
FY2022$428K
FY2023$440K
FY2024$494K
Expenses
$460K
FY2024▼ -21%
Tap a bar for its year
Expenses by fiscal year
FY2021$367K
FY2022$421K
FY2023$585K
FY2024$460K
Net assets
$121K
FY2024▲ +38%
Tap a bar for its year
Net assets by fiscal year
FY2021$227K
FY2022$233K
FY2023$88K
FY2024$121K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2023.

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

Who runs it and what they're paid

13 people listed on the 990; $20K paid to officers and key staff.

Part VII, Section A · reportable compensation
$4,300Pt VII · Sec A
$4,000Pt VII · Sec A
Secr. & Trea
$3,500Pt VII · Sec A
Alt. Delegat
$2,800Pt VII · Sec A
State Direct
$2,400Pt VII · Sec A
Delegate/Dir
$875Pt VII · Sec A
State Direct
$800Pt VII · Sec A
President/Di
$800Pt VII · Sec A

Mike Durgin Resigned May 2024’s $4K as President/Di is at the 28th percentile of top reported officer pay among 825 $100K–1M public safety & disaster 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Mika Clark—$9,262$100$800
Mike Durgin—$7,787$5,133$2,000
Randy Wellhousen$875$7,338$1,250—
Mike Durgin Resigned May 2024$4,300———
Bradley Lewandowski$4,000$2,500——
Michael Theriot$3,500$1,600——
Adrian Olguin$2,800$2,800$2,900$1,600
James Rensing$800$1,600$2,500$1,800

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 15aNo

Programs and updates

Certifies professionals for safe installation, operation, and maintenance of public safety systems.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Southwestern section imsa, inc. Seeks to provide training and education to persons in the field of traffic and transportation operations in the interest of improving public safety.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$494K
Ln 12
Fees for servicesLn 2g$493K
Gifts and grantsLn 1h$250
Money outPt IX
$460K
Ln 25
Owns and owesPt X
$121K
net assets · Ln 32
Cash and savingsLn 1–2$63K
Total assetsLn 16$121K
LiabilitiesLn 26$0
PeoplePt VI, VII
13
listed · VII A
PaidVII A10
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$250
Fees for servicesLn 2g$493K
Total revenueLn 12$494K
Assets in detailPt X, end of year
CashLn 1$63K
Cash and savings togetherLn 1–2$63K
Land, buildings, equipmentLn 10c$29K
Total assetsLn 16$121K
LiabilitiesLn 26$0
Net assetsLn 32$121K
OperationsPt I, VI
EmployeesI 51
VolunteersI 612
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 FY24End FY24
Cash and savingsLn 1–2$27K$63K
Land, buildings, equipmentLn 10c$39K$29K
Total assetsLn 16$88K$121K
LiabilitiesLn 26$0$0
Net assetsLn 32$88K$121K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$20K
Accounting feesLn 11c$2K
Other fees for servicesLn 11g$2K
Advertising and promotionLn 12$12K
Office expensesLn 13$13K
Information technologyLn 14$8K
OccupancyLn 16$2K
TravelLn 17$24K
Conferences, conventions and meetingsLn 19$303K
Depreciation, depletion and amortizationLn 22$10K
InsuranceLn 23$431
Other expenses (24a–d)Ln 24$59K
All other expensesLn 24e$5K
Total functional expensesLn 25$460K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $494K$460K$33K$121K 990 PDF
FY2023 $440K$585K−$145K$88K 990 PDF
FY2022 $428K$421K$6K$233K 990 PDF
FY2021 $430K$367K$63K$227K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $493,520 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $150$250
I-9 Program service revenuePrior year $438,664$493,270
I-10 Investment income$0
I-11 Other revenuePrior year $900$0
I-12 Total revenuePrior year $439,714$493,520
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $36,587$20,075
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $548,546$440,169
I-18 Total expensesPrior year $585,133$460,244
I-19 Revenue less expensesPrior year −$145,419$33,276
Part VI · Governance 12 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $493,520 across 4 lines filed
VIII-1f All other contributions, gifts and grants$250
VIII-1h Total contributions, gifts and grants$250
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $493,270$493,270
VIII-12 Total revenueRelated to mission $493,270$493,520
Part IX · Statement of functional expenses $460,244 across 13 lines filed
IX-5 Pay of current officers, directors and key staff$20,075
IX-11c Accounting fees$2,443
IX-11g Other fees for services$1,600
IX-12 Advertising and promotion$11,605
IX-13 Office expenses$13,304
IX-14 Information technology$7,514
IX-16 Occupancy$1,530
IX-17 Travel$24,115
IX-19 Conferences, conventions and meetings$303,442
IX-22 Depreciation, depletion and amortization$10,325
IX-23 Insurance$431
IX-24 Other expenses (24a–d)$58,918
IX-24e All other expenses$4,942
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$460,244
Part X · Balance sheet $120,848 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $27,235$62,703
X-4 Accounts receivableStart of year $21,472$29,457
X-10c Land, buildings and equipment, netStart of year $39,015$28,688
X-16 Total assetsStart of year $87,722$120,848
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $87,722$120,848
X-32 Total net assets or fund balancesStart of year $87,722$120,848
X-33 Total liabilities and net assetsStart of year $87,722$120,848
Part XI · Reconciliation of net assets $120,848 net assets at year end
XI-1 Total revenue$493,520
XI-2 Total expenses$460,244
XI-3 Revenue less expenses$33,276
XI-4 Net assets at start of year$87,722
XI-8 Prior period adjustments−$150
XI-10 Net assets at end of year$120,848

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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