Civic Intelligence

American Railway Engineering and Maintenance-Of-Way Association

990 • Fiscal year 2015 • EIN 36-0729465

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 08, 2016

4501 Forbes Boulevard Suite 130Lanham, MD 20706

(301) 459-3200

Siviq Scores

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

Liabilities / Assets

70th percentile

0.36x

Higher debt load relative to assets than 70% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

67th percentile

0.32x

Higher debt load relative to revenue than 67% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

91st percentile

23%

Higher net margin than 91% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

76th percentile

$219,027

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Asset Growth

98th percentile

89%

Faster asset growth than 98% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

11th percentile

-14%

Faster revenue growth than 11% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$3,534,306

Up $1,668,347 (+89%) from 2014

Net Assets

Up

$2,270,425

Up $869,673 (+62%) from 2014

Liabilities

Up

$1,263,881

Up $798,674 (+172%) from 2014

Revenue

Down

$3,960,764

Down $634,632 (-14%) from 2014

Expenses

Down

$3,067,543

Down $751,413 (-20%) from 2014

Net Income

Up

$893,221

Up $116,781 (+15%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $1,496,082Liabilities 2012: $556,281Net Assets 2012: $939,8012012Assets 2013: $1,839,498Liabilities 2013: $1,171,721Net Assets 2013: $667,7772013Assets 2014: $1,865,959Liabilities 2014: $465,207Net Assets 2014: $1,400,7522014Assets 2015: $3,534,306Liabilities 2015: $1,263,881Net Assets 2015: $2,270,4252015Assets 2016: $3,968,264Liabilities 2016: $739,654Net Assets 2016: $3,228,6102016Assets 2017: $4,763,187Liabilities 2017: $909,855Net Assets 2017: $3,853,3322017Assets 2018: $5,047,210Liabilities 2018: $508,406Net Assets 2018: $4,538,8042018Assets 2019: $6,494,328Liabilities 2019: $1,171,106Net Assets 2019: $5,323,2222019Assets 2020: $5,962,448Liabilities 2020: $594,142Net Assets 2020: $5,368,3062020Assets 2021: $5,622,544Liabilities 2021: $557,703Net Assets 2021: $5,064,8412021Assets 2022: $5,923,584Liabilities 2022: $816,240Net Assets 2022: $5,107,3442022Assets 2023: $6,775,656Liabilities 2023: $1,032,419Net Assets 2023: $5,743,2372023Assets 2024: $6,960,656Liabilities 2024: $879,390Net Assets 2024: $6,081,2662024

Highlighted filing

2015

Assets$3,534,306
Liabilities$1,263,881
Net Assets$2,270,425

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,878,6612012Revenue 2013: $3,752,825Expenses 2013: $4,009,431Net Income 2013: -$256,6062013Revenue 2014: $4,595,396Expenses 2014: $3,818,956Net Income 2014: $776,4402014Revenue 2015: $3,960,764Expenses 2015: $3,067,543Net Income 2015: $893,2212015Revenue 2016: $4,344,541Expenses 2016: $3,344,115Net Income 2016: $1,000,4262016Revenue 2017: $3,681,649Expenses 2017: $3,033,871Net Income 2017: $647,7782017Revenue 2018: $4,470,664Expenses 2018: $3,642,315Net Income 2018: $828,3492018Revenue 2019: $3,725,697Expenses 2019: $3,222,365Net Income 2019: $503,3322019Revenue 2020: $2,821,903Expenses 2020: $2,968,742Net Income 2020: -$146,8392020Revenue 2021: $2,520,051Expenses 2021: $2,670,496Net Income 2021: -$150,4452021Revenue 2022: $4,941,100Expenses 2022: $4,281,836Net Income 2022: $659,2642022Revenue 2023: $4,269,541Expenses 2023: $3,754,715Net Income 2023: $514,8262023Revenue 2024: $5,507,158Expenses 2024: $5,287,128Net Income 2024: $220,0302024

Highlighted filing

2015

Revenue$3,960,764
Expenses$3,067,543
Net Income$893,221
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 8, 2016
Return Version
2015v2.1
Gross Receipts
$4,054,834
Mission and Program Overview

Mission

To propagate railway engineering construction standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,400,752$2,270,425▲ $869,673
Investments Other Securities$494,656$1,916,241▲ $1,421,585
Savings and Temporary Cash Investments$809,656$1,092,608▲ $282,952
Investments in Publicly Traded Securities$257,983$265,943▲ $7,960
Land, Buildings, and Equipment, Net$227,054$170,512▼ $56,542
Prepaid Expenses and Deferred Charges$58,120$55,110▼ $3,010
Accounts Receivable$3,408$19,810▲ $16,402
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,865,959$3,534,306▲ $1,668,347
Other Assets Total$15,082$14,082▼ $1,000
Liabilities
Deferred Revenue$352,684$1,115,117▲ $762,433
Accounts Payable and Accrued Expenses$112,523$148,764▲ $36,241
Total Liabilities$465,207$1,263,881▲ $798,674
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,400,752$2,270,425▲ $869,673
Total Liabilities and Net Assets / Fund Balance$1,865,959$3,534,306▲ $1,668,347

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$81,651$95,643$177,294
Other Land Buildings$48,925$51,346$100,271
Leasehold Improvements$39,936$7,988$47,924
Other Securities$914,260--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth CarusoExecutive DirectorFT$190,458$28,569$219,027
Vickie FisherFinance DirectorFT$180,860$27,728$208,588
Janice ClementsMembership DirectorFT$128,338$19,508$147,846

Board Members and Trustees

NameTitle
Randy BowmanPast President
Brian LindamoodPresident
David BeckerpeSenior Vice President
Bruce PohlotGovernor
John WestGovernor
Philip MerilliGovernor
Michael FrankeTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Cmts ConsultingComputer Consulting4518 OAK RIDGE DRIVE, Street, MD 21154$166,626
Revenue and Support

Revenue Composition

Contributions and Grants
$1,041,174
Program Service Revenue
$2,877,928
Investment Income
$41,662
Other Revenue
$0
Change in Net Assets
$893,221

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,960,764
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-23,548
Total Revenue per Audited Statements
$3,937,216
Total Revenue per Form 990
$3,960,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,772,540
Salaries, Compensation, and Employee Benefits$1,290,503
Grants and Similar Amounts Paid$4,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$603,754
Current Officers, Directors, Trustees, and Key Employees---$499,656
Other Salaries and Wages---$449,808
Occupancy---$218,023
Pension Plan Contributions---$138,457
Fees for Services Other---$124,531
Payroll Taxes---$117,977
All Other Expenses---$103,308
Other Expenses---$86,424
Other Employee Benefits---$84,605
Depreciation Depletion---$51,792
Advertising---$37,853
Office Expenses---$21,586
Fees for Services Legal---$15,279
Fees for Services Accounting---$13,350
Travel---$9,902
Grants to Domestic Orgs---$4,500
Insurance---$2,929
Total Functional Expenses$0$0$0$3,067,543

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,067,543
Total Expenses per Audited Statements$3,067,543
Total Expenses per Form 990$3,067,543
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-PAST DIRECTOR'S SON OWNS THE COMPANYComputer ConsultingNo$166,626
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 4

The organization changed the term of office for the functional group vice president from 2 to 3 years.

Form 990, Part VI, Section A, Line 6

The organization has five classes of membership, including members, associate members, life members, student affiliates, and honorary members.

Form 990, Part VI, Section A, Line 7A

Members are provided the ability to elect the directors of the organization on an annual basis. Additionally, the board of governors is elected by the members of the organization every 3 years.

Form 990, Part VI, Section A, Line 7B

Appropriate procedures are in place to ensure that decisions made by the governing body have been approved by the members of the organization.

Form 990, Part VI, Section B, Line 11

The executive director reviewed the 990 before it was filed.

Form 990, Part VI, Section B, Line 12C

Board of directors is required to review and sign a conflict of interest policy each year.

Form 990, Part VI, Section B, Line 15A

The compensation of the person is reviewed and approved by the board of governors compensation committee of the organization, provided that persons with conflicts of interest with respect to compensation arrangement at issue are not involved in this review and approval. The compensation of the executive director/ceo is governed by his employment contract which was reviewed and updated in 2004 by the compensation committee and remains in effect.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request. Tax returns can also be found at www.guidestar.org

Filing and Contact Details

Filer

Filer Name
American Railway Engineering and
EIN
36-0729465
Phone
3014593200
Address
4501 FORBES BOULEVARD SUITE 130, LANHAM, MD 20706

Signing Officer

Name
Elizabeth Caruso
Title
Executive Director
Phone
3014593200
Signed
2016-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth S Caruso
Formed
1997
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
0

Preparer

Firm
Bgcko Llp
Address
10025 GOVERNOR WARFIELD PKWY 108, COLUMBIA, MD 21044-3308
Preparer
Adam M Clearfield CPA
Phone
4107728090
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization's executive committee is responsible for oversight of the audit, including the selection of the independent accountant. The process is consistent with previous years.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc3BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/TotalAmt0230773
IRS990/OtherExpensesGrp/TotalAmt1140675
IRS990/OtherExpensesGrp/TotalAmt2112361
IRS990/OtherExpensesGrp/TotalAmt386424
IRS990/OtherSalariesAndWagesGrp/TotalAmt0449808
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0117977
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt0138457
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt058120
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt055110
IRS990/PrincipalOfficerNm0ELIZABETH S CARUSO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541300
IRS990/ProgramServiceRevenueGrp/BusinessCd1541300
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES/SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc1SALES OF PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02055346
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1822582
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02055346
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1822582
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01005781
IRS990/PYGrantsAndSimilarPaidAmt05100
IRS990/PYInvestmentIncomeAmt072464
IRS990/PYOtherExpensesAmt02180568
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03517151
IRS990/PYRevenuesLessExpensesAmt0776440
IRS990/PYSalariesCompEmpBnftPaidAmt01633288
IRS990/PYTotalExpensesAmt03818956
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04595396
IRS990/ReconcilationRevenueExpnssAmt0893221
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01400752
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02270425
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0809656
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01092608
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt081651
IRS990ScheduleD/EquipmentGrp/DepreciationAmt095643
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0177294
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03067543
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt039936
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07988
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt047924
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-23548
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt048925
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt051346
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0100271
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01001981
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1914260
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERTIFICATES OF DEPOSITS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1BONDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/RevenueNotReportedAmt0-23548
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03960764
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0170512
IRS990ScheduleD/TotalBookValueSecuritiesAmt01916241
IRS990ScheduleD/TotalExpensesPerForm990Amt03067543
IRS990ScheduleD/TotalRevenuePerForm990Amt03960764
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03937216
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03067543
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0190458
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1180860
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt028569
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt127728
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ELIZABETH CARUSO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1VICKIE FISHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FINANCE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0219027
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1208588
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0CMTS CONSULTING LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PAST DIRECTOR'S SON OWNS THE COMPANY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0166626
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPUTER CONSULTING
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CHANGED THE TERM OF OFFICE FOR THE FUNCTIONAL GROUP VICE PRESIDENT FROM 2 TO 3 YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS FIVE CLASSES OF MEMBERSHIP, INCLUDING MEMBERS, ASSOCIATE MEMBERS, LIFE MEMBERS, STUDENT AFFILIATES, AND HONORARY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE PROVIDED THE ABILITY TO ELECT THE DIRECTORS OF THE ORGANIZATION ON AN ANNUAL BASIS. ADDITIONALLY, THE BOARD OF GOVERNORS IS ELECTED BY THE MEMBERS OF THE ORGANIZATION EVERY 3 YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3APPROPRIATE PROCEDURES ARE IN PLACE TO ENSURE THAT DECISIONS MADE BY THE GOVERNING BODY HAVE BEEN APPROVED BY THE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR REVIEWED THE 990 BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD OF DIRECTORS IS REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF GOVERNORS COMPENSATION COMMITTEE OF THE ORGANIZATION, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. THE COMPENSATION OF THE EXECUTIVE DIRECTOR/CEO IS GOVERNED BY HIS EMPLOYMENT CONTRACT WHICH WAS REVIEWED AND UPDATED IN 2004 BY THE COMPENSATION COMMITTEE AND REMAINS IN EFFECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. TAX RETURNS CAN ALSO BE FOUND AT WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION'S EXECUTIVE COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT, INCLUDING THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS IS CONSISTENT WITH PREVIOUS YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AMEMA EDUCATIONAL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0541967188
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C) (3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROMOTE EDUCATION AND PROFESSIONAL DEVELOPMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509(A) (2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04501 FORBES BLVD STE 130
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LANHAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020706
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt04500
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt135202
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2166626
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0AREMA EDUCATIONAL FOUNDATION

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