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Nonprofiteer
← INTERNATIONAL MUNICIPAL SIGNAL ASSOCIATION INC

Form 990 for tax year 2023

Filed by INTERNATIONAL MUNICIPAL SIGNAL ASSOCIATION INC.

Totals

Total revenue
$2,106,203
Total expenses
$2,169,831
Contributions and grants received
$0
Grants paid
$500
Program service revenue
$2,056,816
Investment income
$46,544
Other revenue
$2,843
Total assets, end of year
$2,507,366
Total liabilities, end of year
$481,711
Net assets or fund balances, end of year
$2,025,655
Program services expenses (Part IX)
$1,562,718
Management and general expenses
$607,113
Fundraising expenses
$0
Program service expenses (Part III)
$1,562,718

Program services were 72.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: DUES

    total $723,695 · related or exempt $628,753 · unrelated business $94,942

  • 2b · Program service revenue: PSCA SERVICE INCOME

    total $599,175 · related or exempt $599,175

  • 2c · Program service revenue: CONFERENCE

    total $480,053 · related or exempt $480,053

  • 2d · Program service revenue: JOURNAL ADVERTISING

    total $253,893 · unrelated business $253,893

  • 3 · Investment income

    total $37,990 · excluded $37,990

  • 7a · Gross sales of assets other than inventory

    securities $661,846

  • 7b · Less cost or other basis and sales expenses

    securities $653,292

  • 7c · Gain or loss

    securities $8,554

  • 7d · Net gain or loss

    total $8,554 · excluded $8,554

  • 11a · Other revenue: MISCELLANEOUS

    total $2,843 · related or exempt $2,843

  • 11e · Other revenue, total

    $2,843

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $500 · program services $500

  • 5 · Compensation of officers, directors and key employees

    total $268,902 · program services $69,301 · management and general $199,601

  • 7 · Other salaries and wages

    total $279,857 · program services $210,171 · management and general $69,686

  • 8 · Pension plan contributions

    total $12,363 · program services $6,366 · management and general $5,997

  • 9 · Other employee benefits

    total $67,521 · program services $34,502 · management and general $33,019

  • 10 · Payroll taxes

    total $40,185 · program services $20,477 · management and general $19,708

  • 11b · Fees: legal

    total $142,653 · management and general $142,653

  • 11c · Fees: accounting

    total $11,418 · management and general $11,418

  • 11f · Fees: investment management

    total $6,856 · management and general $6,856

  • 11g · Fees: other

    total $71,484 · program services $35,721 · management and general $35,763

  • 12 · Advertising and promotion

    total $14,024 · program services $9,051 · management and general $4,973

  • 13 · Office expenses

    total $7,417 · program services $6,182 · management and general $1,235

  • 14 · Information technology

    total $75,472 · program services $60,991 · management and general $14,481

  • 16 · Occupancy

    total $34,224 · program services $30,785 · management and general $3,439

  • 17 · Travel

    total $7,654 · management and general $7,654

  • 19 · Conferences, conventions and meetings

    total $317,174 · program services $317,174

  • 20 · Interest

    total $106 · program services $95 · management and general $11

  • 22 · Depreciation, depletion and amortization

    total $5,351 · program services $4,813 · management and general $538

  • 23 · Insurance

    total $22,218 · program services $13,395 · management and general $8,823

  • 24a · Other expenses: UNRELATED BUSINESS INCO

    total $19,627 · management and general $19,627

  • 24b · Other expenses: PSCA EXPENSE

    total $524,175 · program services $524,175

  • 24c · Other expenses: JOURNAL

    total $196,914 · program services $196,914

  • 24d · Other expenses: BOARD OF DIRECTORS EXPE

    total $16,589 · management and general $16,589

  • 24e · All other expenses

    total $27,147 · program services $22,105 · management and general $5,042

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $411,918 · end of year $223,360

  • 2 · Savings and temporary cash investments

    beginning of year $240,245 · end of year $356,603

  • 4 · Accounts receivable

    beginning of year $28,667 · end of year $17,148

  • 9 · Prepaid expenses and deferred charges

    beginning of year $124,660 · end of year $122,822

  • 10a · Land, buildings and equipment: cost or other basis

    $352,968

  • 10b · Land, buildings and equipment: accumulated depreciation

    $295,279

  • 10c · Land, buildings and equipment, net

    beginning of year $49,448 · end of year $57,689

  • 11 · Investments: publicly traded securities

    beginning of year $728,571 · end of year $873,887

  • 15 · Other assets

    beginning of year $915,907 · end of year $855,857

  • 17 · Accounts payable and accrued expenses

    beginning of year $115,306 · end of year $107,610

  • 19 · Deferred revenue

    beginning of year $282,988 · end of year $224,984

  • 25 · Other liabilities

    beginning of year $133,825 · end of year $149,117

  • 27 · Net assets without donor restrictions

    beginning of year $1,967,297 · end of year $2,025,655

Mission and programs · 2023

Mission

DELIVERING VALUE FOR MEMBERS BY PROVIDING THE LATEST INFORMATION AND EDUCATION IN THE INDUSTRY.

Activities or mission (Part I)

THE LEADING INTERNATIONAL RESOURCE FOR PUBLIC SAFETY INFORMATION, EDUCATION AND CERTIFICATION.

  • PROFESSIONAL SERVICES (MEMBERSHIP) - THE PROGRAM'S OBJECTIVES ARE TO IMPROVE THE EFFICIENCY, INSTALLATION, CONSTRUCTION, AND MAINTENANCE OF PUBLIC SAFETY EQUIPMENT AND SYSTEMS BY INCREASING THE KNOWLEDGE OF ITS MEMBERS ON TRAFFIC SIGNALS, FIRE ALARMS, RADIO COMMUNICATIONS, STREET LIGHTING, SIGNS AND MARKINGS AND OTHER RELATED SYSTEMS.

    Expenses $249,711 · Grants $500 · Revenue $631,596

  • INTERNATIONAL ANNUAL CONFERENCE AND SCHOOLS - AT THE CONFERENCE, MEMBERS BECOME EXPOSED TO THE LATEST PRODUCT INNOVATIONS AND HEAR SPEAKERS ON PUBLIC SAFETY SUBJECTS WHICH HOPEFULLY EDUCATE AND MOTIVATE. MEMBERS HAVE A CHANCE TO MEET AND EXCHANGE IDEAS WITH OTHERS IN THE PUBLIC SAFETY FIELD FROM AROUND THE WORLD.

    Expenses $535,793 · Revenue $480,053

  • THE ASSOCIATION HAS AN AGREEMENT WITH THE PUBLIC SAFETY COORDINATION ASSOCIATES (PSCA) WHERE PSCA WILL CONDUCT ALL DESIGNATED AND CERTIFIED FREQUENCY COORDINATION SERVICES FOR THE ASSOCIATION.

    Expenses $525,178 · Revenue $599,175

  • IMSA JOURNAL - THE IMSA JOURNAL IS PUBLISHED AND DISTRIBUTED TO MEMBERS SIX TIMES A YEAR TO INFORM THEM OF NEW PRODUCTS AND TOOLS, TECHNOLOGICAL ADVANCES, NEW APPLICATIONS, AND NEW IDEAS IN THE PUBLIC SAFETY FIELD. IT ALSO FURNISHES CURRENT SECTION'S NEWS AND ACTIVITIES AND INFORMATION ON THE LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL LEVELS.

    Expenses $252,036

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Michael C Licalzi

    PRESIDENT (UNTIL 7/2024)

    Total calculated
    $0
    Hours/week
    3 + 1 related

  • Michael C Licalzi

    PAST PRESIDENT (BEG. 7/2024)

    Total calculated
    $0
    Hours/week
    3 + 1 related

  • Guy T Petinga II

    PRESIDENT ELECT (UNTIL 7/2024)

    Total calculated
    $0
    Hours/week
    3 + 1 related

  • Craig MacKenzie

    PRESIDENT ELECT (BEG. 7/2024)

    Total calculated
    $0
    Hours/week
    1

  • Craig MacKenzie

    DIRECTOR-AT-LARGE (UNTIL 7/2024)

    Total calculated
    $0
    Hours/week
    1

  • Raymond A Parmigiani

    DIRECTOR-AT-LARGE

    Total calculated
    $0
    Hours/week
    1

  • Scott Delaroy

    DIRECTOR-AT-LARGE (BEG. 7/2024)

    Total calculated
    $0
    Hours/week
    1

  • Michael Fong

    DIRECTOR-AT-LARGE (BEG. 7/2024)

    Total calculated
    $0
    Hours/week
    1

  • Guy T Petinga II

    PRESIDENT (BEG. 7/2024)

    Total calculated
    $0
    Hours/week
    3 + 1 related

  • John L Hightower

    DIRECTOR-AT-LARGE

    Total calculated
    $0
    Hours/week
    1

  • John Tyson Evatz

    INT. EXECUTIVE DIR. (UNTIL 7/2024)

    Total calculated
    $93,821
    From this org
    $88,409
    From related orgs
    $0
    Other
    $5,412
    Hours/week
    25 + 20 related

  • Catherine Wasner

    EXECUTIVE DIRECTOR (BEG. 7/2024)

    Total calculated
    $0
    Hours/week
    25 + 20 related

  • Darrell Smith

    EXECUTIVE DIRECTOR (1/29/24-2/22/24)

    Total calculated
    $0
    Hours/week
    25 + 20 related

  • Toby Cummings

    EXECUTIVE DIRECTOR (UNTIL 6/30/23)

    Total calculated
    $155,578
    From this org
    $140,291
    From related orgs
    $0
    Other
    $15,287
    Hours/week
    25 + 20 related

    Schedule J breakdown matched by us

    Base
    $140,291
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $15,287
    Filer's total
    $155,578

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4A
DARRELL SMITH, EXECUTIVE DIRECTOR (1/29/24-2/22/24), RECEIVED SEVERANCE PAYMENTS FOR A TOTAL OF $187,455.62

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
20 March 2025
IRS schema version
2023v6.0
Source object
202510829349300156

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