Civic Intelligence

Iaai Foundation Inc.

990 • Fiscal year 2018 • EIN 26-3805346

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2019

2111 Baldwin AveCrofton, MD 21114

(410) 451-3473

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.12x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

29th percentile

-6.0%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$61,463

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 298.1% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

15th percentile

-30%

Faster asset growth than 15% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-39%

Faster revenue growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$427,357

Down $183,872 (-30%) from 2017

Net Assets

Down

$424,858

Down $1,237 (-0.3%) from 2017

Liabilities

Down

$2,499

Down $182,635 (-99%) from 2017

Revenue

Down

$20,619

Down $12,926 (-39%) from 2017

Expenses

Down

$21,856

Down $2,763 (-11%) from 2017

Net Income

Down

-$1,237

Down $10,163 (-114%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2016: $601,118Liabilities 2016: $3,950Net Assets 2016: $597,1682016Assets 2017: $611,229Liabilities 2017: $185,134Net Assets 2017: $426,0952017Assets 2018: $427,357Liabilities 2018: $2,499Net Assets 2018: $424,8582018Assets 2019: $467,954Liabilities 2019: $8,490Net Assets 2019: $459,4642019Assets 2020: $479,150Liabilities 2020: $130Net Assets 2020: $479,0202020Assets 2021: $414,985Liabilities 2021: $144Net Assets 2021: $414,8412021Assets 2022: $373,367Liabilities 2022: $186Net Assets 2022: $373,1812022Assets 2023: $438,979Liabilities 2023: $11,259Net Assets 2023: $427,7202023Assets 2024: $467,109Liabilities 2024: $15,259Net Assets 2024: $451,8502024

Highlighted filing

2018

Assets$427,357
Liabilities$2,499
Net Assets$424,858

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50K-$100KRevenue 2016: $106,609Expenses 2016: $21,142Net Income 2016: $85,4672016Revenue 2017: $33,545Expenses 2017: $24,619Net Income 2017: $8,9262017Revenue 2018: $20,619Expenses 2018: $21,856Net Income 2018: -$1,2372018Revenue 2019: $67,157Expenses 2019: $32,550Net Income 2019: $34,6072019Revenue 2020: $36,018Expenses 2020: $16,463Net Income 2020: $19,5552020Revenue 2021: $33,130Expenses 2021: $105,564Net Income 2021: -$72,4342021Revenue 2022: $46,281Expenses 2022: $44,786Net Income 2022: $1,4952022Revenue 2023: $67,969Expenses 2023: $41,388Net Income 2023: $26,5812023Revenue 2024: $48,709Expenses 2024: $41,596Net Income 2024: $7,1132024

Highlighted filing

2018

Revenue$20,619
Expenses$21,856
Net Income-$1,237
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2019
Return Version
2018v3.1
Gross Receipts
$33,954
Mission and Program Overview

Mission

TRAINING AND RESEARCH:

Training and research: training for those engaged in or related to the field of fire and arson investigation. Providing scholarships and

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$216,344$204,234▼ $12,110
Cash and Non-Interest-Bearing Accounts$339,573$172,573▼ $167,000
Savings and Temporary Cash Investments$50,044$50,147▲ $103
Land, Buildings, and Equipment, Net$1,580$0▼ $1,580
Prepaid Expenses and Deferred Charges$3,688$403▼ $3,285
Total Assets$611,229$427,357▼ $183,872
Liabilities
Deferred Revenue$3,852--
Grants Payable-$2,380-
Accounts Payable and Accrued Expenses$181,282$119▼ $181,163
Total Liabilities$185,134$2,499▼ $182,635
Net Assets / Fund Balance
Permanently Rstr Net Assets$216,344$204,234▼ $12,110
Temporarily Rstr Net Assets$109,457$111,957▲ $2,500
Unrestricted Net Assets$100,294$108,667▲ $8,373
Total Net Assets Fund Balance$426,095$424,858▼ $1,237
Total Liabilities and Net Assets / Fund Balance$611,229$427,357▼ $183,872

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$9,483$9,483
Investment Program Related Org$204,234--
Land$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$216,344-▼ $9,554-$204,234
2017$207,637$300▲ $9,276-$216,344
2016$207,111-▲ $526-$207,637
2015$206,587-▲ $524-$207,111
2014$206,452$20▲ $524-$206,587
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Scott StephensExec DirectorPT$61,463$61,463
Audrey NelsonFull Charge BookkeeperPT$50,422$50,422
Deborah KeelerExec DirectorPT$18,359$18,359

Board Members and Trustees

NameTitle
David SneedPresident
Joe SesniakVice President
Barry GrimmDirector
Bumper MoylanDirector
Scott BennettDirector
Tom PierceDirector
Deborah Keeler-
Dan HebertSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$43,405
Program Service Revenue
$0
Investment Income
$-9,451
Other Revenue
$-13,335
All Other Contributions
$4,329
Change in Net Assets
$-1,237
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$17,726
Grants and Similar Amounts Paid$4,130
Total Fundraising Expense$3,948
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$0$6,869$0$6,869
All Other Expenses$282$1,443$3,948$5,673
Fees for Service Investment Mgmnt Fees$0$2,556$0$2,556
Grants to Domestic Orgs$2,380--$2,380
Grants to Domestic Individuals$1,750--$1,750
Depreciation Depletion$0$1,580$0$1,580
Fees for Services Other$0$1,048$0$1,048
Total Functional Expenses$4,412$13,496$3,948$21,856
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,335
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$22,541$0-$0
Auction$14,210$0-$0
Total Events$36,751$0$13,335$-13,335
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Barry GrimmOfficerIncome and Exp ReimbursementsNo$4,760
Bumper MoylanOfficerIncome and Exp ReimbursementsNo$4,760
Scott BennettOfficerIncome and Exp ReimbursementsNo$4,760
Scott StephensExec DirIncome and Exp ReimbursementsNo$4,760
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Iaai Foundation Inc
EIN
26-3805346
Phone
4104513473
Address
2111 BALDWIN AVE, CROFTON, MD 21114

Signing Officer

Name
Scott Stephens
Title
Executive Director
Phone
4104513473
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
James T McIntosh CPA
Address
5084 Dorsey Hall Dr, Ellicott City, MD 21042
Preparer
James T McIntosh CPA
Phone
4107728660
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by the board president

Pt VI, Line 12C

Policy is regularly reviewed, monitored and enforced.

Pt VI, Line 12C

Current info on economic activity of the directors,

Pt VI, Line 12C

Officers, and immediate family is kept.

Pt VI, Line 19

They are available upon request.

Pt VI, Line 7A

Int'l assoc of arson investigator's (iaai) members elect 3 directors, iaai's exec director is iaai foundation's exec director

Pt XI

ROUNDING

Form 990, Part IX, Line 24E

Board Member Expense 297. 0. 297. 0.

Form 990, Part IX, Line 24E

Operations:Insurance Expense 978. 0. 978. 0.

Form 990, Part IX, Line 24E

Operations:Miscellaneous 168. 0. 168. 0.

Form 990, Part IX, Line 24E

Spouses 282. 282. 0. 0.

Form 990, Part IX, Line 24E

Raffle 3948. 0. 0. 3948.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt021764
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt026465
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt020895
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt051793
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0125246
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0524
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0524
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02435
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05467
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt010392
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09346
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0526
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0524
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0524
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt010920
IRS990ScheduleA/InvestmentIncomeCYPct00.07450
IRS990ScheduleA/InvestmentIncomePYPct00.06870
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.92550
IRS990ScheduleA/PublicSupportPY509Pct00.93130
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0135638
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt024199
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt026630
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt026362
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt051793
IRS990ScheduleA/Total509Grp/TotalAmt0135638
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0146558
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt02556
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0216344
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0204234
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-9554
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0869
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0207637
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0300
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0216344
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09276
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0207111
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0207637
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0526
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0206587
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0207111
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0524
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0206452
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt020
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0206587
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0409
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0524
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0204234
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Morgan Stanley
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09483
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09483
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt0204234
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt013335
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt036751
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt022541
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt014210
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013335
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0AUCTION
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036751
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt00
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-13335
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IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt04016
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DEBORAH KEELER
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IRS990ScheduleJ/SeverancePaymentInd0true
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Severance payment
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 4a
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SCOTT STEPHENS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1SCOTT BENNETT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2BUMPER MOYLAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3BARRY GRIMM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXEC DIR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3OFFICER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt04760
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt14760
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt24760
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt34760
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0INCOME AND EXP REIMBURSEMENTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1INCOME AND EXP REIMBURSEMENTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2INCOME AND EXP REIMBURSEMENTS

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