Imsa Educational Foundation FY2022 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, FY2022. 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.
5¢ of each $1 spent went to programs.
$120K 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

FY2022 · 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
5%
of spending
5% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$120K
to officers and key staff · 38% of spending
Pay to officers and key staff is 38% of spending.
Part VII, Section A
73.5 mo
of spending, in cash
73.5 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
$2K
0.1% of total assets
Liabilities are 0.1% 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
$315K
+70% vs prior year
Spent
$314K
To programs
5%
Net assets
$2.0M
By yearFY2021–FY2025
Revenue
$315K
FY2022▲ +70%
Tap a bar for its year
Revenue by fiscal year
FY2021$185K
FY2022$315K
FY2023$364K
FY2024$95K
FY2025$106K
Expenses
$314K
FY2022▲ +261%
Tap a bar for its year
Expenses by fiscal year
FY2021$87K
FY2022$314K
FY2023$583K
FY2024$450K
FY2025$434K
Net assets
$2.0M
FY2022+0.02%
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 FY2022 Form 990 (year ending April 2022) · see the original

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 Sep 1989.

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

Where the money goes

5 cents of each dollar spent went to programs.

Program services 5% · $16K Management & general 95% · $298K

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; $120K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Secretary/Treasurer
$120,000Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Presiden
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 · $16K · in their own filed words · FY2021
01

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

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 75-2257186) · Dispute this line
$16Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$315K
Ln 12
Fees for servicesLn 2g$303K
Investment incomeLn 3$11K
Money outPt IX
$314K
Ln 25
Programscol B$16K
Managementcol C$298K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$2.0M
LiabilitiesLn 26$2K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$303K
Investment incomeLn 3$11K
Total revenueLn 12$315K
Assets in detailPt X, end of year
CashLn 1$19K
SavingsLn 2$1.9M
Cash and savings togetherLn 1–2$1.9M
Notes and loans receivableLn 7$100K
Prepaid expenses and deferred chargesLn 9$10K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$2.0M
LiabilitiesLn 26$2K
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 FY22End FY22
Cash and savingsLn 1–2$1.9M$1.9M
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$2.0M$2.0M
LiabilitiesLn 26$577$2K
Net assetsLn 32$2.0M$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$140K$140K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$29K$29K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$13K$13K
Management feesLn 11a$0
Legal feesLn 11b$37K$37K
Accounting feesLn 11c$5K$5K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$35K$35K
Advertising and promotionLn 12$0
Office expensesLn 13$13K$13K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$18K$18K
TravelLn 17$4K$4K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$16K$16K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$4K$4K
All other expensesLn 24e$0
Total functional expensesLn 25$314K$16K$298K$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
FY2022 ViewingFiled with the IRS Sep 9, 2022 $315K$314K$411$2.0M 990 PDF
FY2021Filed 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 FY2022 990
Part I · Summary $314,696 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $161,478$303,312
I-10 Investment incomePrior year $23,546$11,384
I-11 Other revenue$0
I-12 Total revenuePrior year $185,024$314,696
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $32,622$181,775
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $54,537$132,510
I-18 Total expensesPrior year $87,159$314,285
I-19 Revenue less expensesPrior year $97,865$411
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 $314,696 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $303,312$303,312
VIII-3 Investment incomeExcluded from tax $11,384$11,384
VIII-12 Total revenueRelated to mission $303,312 · Excluded from tax $11,384$314,696
Part IX · Statement of functional expenses $314,285 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)Management $140,084$140,084
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $28,750$28,750
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $12,941$12,941
IX-11a Management fees$0
IX-11b Legal feesManagement $37,235$37,235
IX-11c Accounting feesManagement $5,285$5,285
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $35,100$35,100
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $12,874$12,874
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $17,622$17,622
IX-17 TravelManagement $4,046$4,046
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $15,917$15,917
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $4,431$4,431
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $15,917 · Management $298,368 · Fundraising $0$314,285
Part X · Balance sheet $2,036,450 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $35,987$19,246
X-2 Savings and temporary cash investmentsStart of year $1,872,893$1,904,442
X-7 Notes and loans receivableStart of year $120,000$100,000
X-9 Prepaid expenses and deferred chargesStart of year $5,630$9,886
X-10c Land, buildings and equipment, net$2,876
X-16 Total assetsStart of year $2,034,510$2,036,450
X-17 Accounts payable and accrued expensesStart of year $577$2,106
X-26 Total liabilitiesStart of year $577$2,106
X-27 Net assets without donor restrictionsStart of year $2,033,933$2,034,344
X-32 Total net assets or fund balancesStart of year $2,033,933$2,034,344
X-33 Total liabilities and net assetsStart of year $2,034,510$2,036,450
Part XI · Reconciliation of net assets $2,034,344 net assets at year end
XI-1 Total revenue$314,696
XI-2 Total expenses$314,285
XI-3 Revenue less expenses$411
XI-4 Net assets at start of year$2,033,933
XI-10 Net assets at end of year$2,034,344

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

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