Imsa Educational Foundation FY2021 filing

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Development of training and certification courses for individuals involved in various public safety technical fields

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 75-2257186) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
0¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $161K a year · 76% of revenue · last 5 filings
A surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0.5%
of spending
0.5% of spending went to programs.
Pt IX · Ln 25 · col B
262.8 mo
of spending, in cash
262.8 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$577
0.03% of total assets
Liabilities are 0.03% of assets.
Pt X · Ln 26
Independent board members
8
of 8 voting members
8 of 8 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$185K
Spent
$87K
To programs
0.5%
Net assets
$2.0M
By yearFY2021–FY2025
Revenue
$185K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$185K
FY2022$315K
FY2023$364K
FY2024$95K
FY2025$106K
Expenses
$87K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$87K
FY2022$314K
FY2023$583K
FY2024$450K
FY2025$434K
Net assets
$2.0M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$2.0M
FY2022$2.0M
FY2023$1.8M
FY2024$1.4M
FY2025$1.0M

From the FY2021 Form 990 (year ending April 2021) · see the original

You’re viewing the FY2021 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 Sep 1989.

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

Where the money goes

0 cents of each dollar spent went to programs.

Program services 0% · $432 Management & general 100% · $87K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice Presiden
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Douglas Aiken’s $136K as Secretary/Treasurer is at the 92nd percentile of top reported officer pay among 1216 $100K–1M employment 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Douglas Aiken$135,500$126,000——
Douglas M Aiken——$94,497$120,000

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 Imsa Educational Foundation executive salaries →

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

Develops training and certification for public safety technical professionals.

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1 program · $432 · in their own filed words · FY2020
01

Development of training and certification courses for individuals involved in various public safety technical fields

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 75-2257186) · Dispute this line
$432program expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$50
Grants paid · 1 grant · $60K · 2024–2024

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$185K
Ln 12
Fees for servicesLn 2g$161K
Investment incomeLn 3$24K
Money outPt IX
$87K
Ln 25
Programscol B$432
Managementcol C$87K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$2.0M
LiabilitiesLn 26$577
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$161K
Investment incomeLn 3$24K
Total revenueLn 12$185K
Assets in detailPt X, end of year
CashLn 1$36K
SavingsLn 2$1.9M
Cash and savings togetherLn 1–2$1.9M
Notes and loans receivableLn 7$120K
Prepaid expenses and deferred chargesLn 9$6K
Total assetsLn 16$2.0M
LiabilitiesLn 26$577
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 51
VolunteersI 69
Fiscal year endsHeaderApril
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 FY21End FY21
Cash and savingsLn 1–2$1.8M$1.9M
Total assetsLn 16$1.9M$2.0M
LiabilitiesLn 26$2K$577
Net assetsLn 32$1.9M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$30K$30K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$3K$3K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$5K$5K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$6K$6K
Advertising and promotionLn 12$0
Office expensesLn 13$17K$63$17K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$13K$13K
TravelLn 17$2K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$5K$369$4K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$7K$7K
All other expensesLn 24e$0
Total functional expensesLn 25$87K$432$87K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Mar 10, 2026 $106K$434K−$329K$1.0M 990 PDF
FY2024Filed with the IRS Mar 6, 2025 $95K$450K−$355K$1.4M 990 PDF
FY2023Filed with the IRS Jan 31, 2024 $364K$583K−$219K$1.8M 990 PDF
FY2022Filed with the IRS Sep 9, 2022 $315K$314K$411$2.0M 990 PDF
FY2021 ViewingFiled with the IRS Nov 1, 2021 $185K$87K$98K$2.0M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $185,024 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $370,162$161,478
I-10 Investment incomePrior year $21,726$23,546
I-11 Other revenue$0
I-12 Total revenuePrior year $391,888$185,024
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $30,802$32,622
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $118,907$54,537
I-18 Total expensesPrior year $149,709$87,159
I-19 Revenue less expensesPrior year $242,179$97,865
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $185,024 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $161,478$161,478
VIII-3 Investment incomeExcluded from tax $23,546$23,546
VIII-12 Total revenueRelated to mission $161,478 · Excluded from tax $23,546$185,024
Part IX · Statement of functional expenses $87,159 across 29 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $29,700$29,700
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $2,922$2,922
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $5,033$5,033
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $6,388$6,388
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $63 · Management $16,735$16,798
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $12,639$12,639
IX-17 TravelManagement $2,332$2,332
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $369 · Management $4,221$4,590
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $6,757$6,757
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $432 · Management $86,727 · Fundraising $0$87,159
Part X · Balance sheet $2,034,510 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $31,629$35,987
X-2 Savings and temporary cash investmentsStart of year $1,766,931$1,872,893
X-7 Notes and loans receivableStart of year $140,000$120,000
X-9 Prepaid expenses and deferred charges$5,630
X-16 Total assetsStart of year $1,938,560$2,034,510
X-17 Accounts payable and accrued expensesStart of year $2,492$577
X-26 Total liabilitiesStart of year $2,492$577
X-27 Net assets without donor restrictionsStart of year $1,936,068$2,033,933
X-32 Total net assets or fund balancesStart of year $1,936,068$2,033,933
X-33 Total liabilities and net assetsStart of year $1,938,560$2,034,510
Part XI · Reconciliation of net assets $2,033,933 net assets at year end
XI-1 Total revenue$185,024
XI-2 Total expenses$87,159
XI-3 Revenue less expenses$97,865
XI-4 Net assets at start of year$1,936,068
XI-10 Net assets at end of year$2,033,933

Form 990 e-file FY2021 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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