Form 990 for tax year 2024
Filed by IMSA CENTER FOR PUBLIC SAFETY CERTIFICATION INC.
Totals
- Total revenue
- $1,350,169
- Total expenses
- $1,086,892
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $1,349,134
- Investment income
- $0
- Other revenue
- $1,035
- Total assets, end of year
- $877,565
- Total liabilities, end of year
- $545,785
- Net assets or fund balances, end of year
- $331,780
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
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: EXAM FEES
total $1,045,028 · related or exempt $1,045,028
-
2b · Program service revenue: RENEWAL FEES
total $194,375 · related or exempt $194,375
-
2c · Program service revenue: SCHOOLS/SEMINARS/CONFE
total $109,731 · related or exempt $109,731
-
11d · All other revenue
total $1,035 · excluded $1,035
-
11e · Other revenue, total
$1,035
Functional expenses
Part IX, the statement of functional expenses.
-
11a · Fees: management
total $545,176
-
11b · Fees: legal
total $11,197
-
11c · Fees: accounting
total $15,208
-
11g · Fees: other
total $33,353
-
12 · Advertising and promotion
total $22,864
-
13 · Office expenses
total $50,554
-
14 · Information technology
total $161,848
-
16 · Occupancy
total $30,597
-
17 · Travel
total $32,143
-
19 · Conferences, conventions and meetings
total $68,272
-
20 · Interest
total $150
-
22 · Depreciation, depletion and amortization
total $90,422
-
23 · Insurance
total $20,850
-
24a · Other expenses: MEMBERSHIP DUES
total $252
-
24e · All other expenses
total $4,006
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $185,884 · end of year $115,827
-
4 · Accounts receivable
beginning of year $37,093 · end of year $60,426
-
8 · Inventories for sale or use
beginning of year $2,836 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $57,004 · end of year $67,985
-
14 · Intangible assets
beginning of year $715,099 · end of year $633,327
-
17 · Accounts payable and accrued expenses
beginning of year $30,461 · end of year $494,741
-
19 · Deferred revenue
beginning of year $102,702 · end of year $51,044
-
25 · Other liabilities
beginning of year $796,250 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $68,503 · end of year $331,780
Mission and programs · 2024
Mission
PROVIDE CERTIFICATION PROGRAMS FOR THE SAFE INSTALLATION, OPERATION AND MAINTENANCE OF PUBLIC SAFETY SYSTEMS.
Activities or mission (Part I)
PUBLIC SAFETY EDUCATION AND CERTIFICATION
-
CERTIFICATION EXAMS THE PURPOSE OF THE PROGRAM IS TO EVALUATE THE PARTICIPANTS KNOWLEDGE, SKILLS AND EXPERIENCE IN SPECIFIC AREAS RELATED TO THE INSTALLATION, OPERATION AND MAINTENANCE OF PUBLIC SAFETY SYSTEMS.
As filed on the 2024 return.
Listed in Part VII
-
Catherine WasnerCATHERINE WASNER
EXECUTIVE DIRECTOR/SECRETARY (THRU OCT 25)
- Total calculated
- $107,705
- From this org
- $0
- From related orgs
- $98,573
- Other
- $9,132
- Hours/week
- 20 + 25 related
-
Craig MacKenzieCRAIG MACKENZIE
PRESIDENT (FROM JUL 25)
- Total calculated
- $0
- Hours/week
- 1 + 3 related
-
Guy T Petinga IIGUY T PETINGA II
TREASURER (FROM 7/25)
- Total calculated
- $0
- Hours/week
- 1 + 3 related
-
Dan MichalakDAN MICHALAK
TREASURER (THRU 7/2025)
- Total calculated
- $0
- Hours/week
- 1
-
Heidi M CrambHEIDI M CRAMB
EXECUTIVE DIRECTOR (FROM SEPT 25)
- Total calculated
- $0
- Hours/week
- 20 + 25 related
-
John Tyson EvatzJOHN TYSON EVATZ
CERTIFICATION DIRECTOR (THRU JAN 2025)
- Total calculated
- $165,229
- From this org
- $0
- From related orgs
- $147,779
- Other
- $17,450
- Hours/week
- 20 + 25 related
Schedule J breakdown matched by us
- Base
- $0 + $147,779 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $7,394 related
- Nontaxable benefits
- $0 + $10,056 related
- Filer's total
- $0 + $165,229 related
-
Darrell SmithDARRELL SMITH
EXECUTIVE DIRECTOR (1/29/24-2/22/24)
- Total calculated
- $211,621
- From this org
- $0
- From related orgs
- $211,621
- Other
- $0
- Hours/week
- 20 + 25 related
Schedule J breakdown matched by us
- Base
- $0 + $211,621 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $0 + $211,621 related
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
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 $188,186.
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.
-
INTERNATIONAL MUNICIPAL SIGNAL ASSOCIATION INC
501(C)(3) · PUBLIC SAFETY INFORMATION, EDUCATION, AND CERTIFICATION · FL
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 16 September 2026
- IRS schema version
- 2024v5.5
- Source object
- 202602599349300995
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