Civic Intelligence

American Railway Engineering and Maintenance-Of-Way Association

990 • Fiscal year 2023 • EIN 36-0729465

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

4471 Nicole Drive Unit 1Lanham, MD 20706

(301) 459-3200

Siviq Scores

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

Liabilities / Assets

40th percentile

0.15x

Higher debt load relative to assets than 40% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

41st percentile

0.24x

Higher debt load relative to revenue than 41% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Net Margin

72nd percentile

12%

Higher net margin than 72% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$363,615

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Asset Growth

70th percentile

14%

Faster asset growth than 70% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

11th percentile

-14%

Faster revenue growth than 11% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$6,775,656

Up $852,072 (+14%) from 2022

Net Assets

Up

$5,743,237

Up $635,893 (+12%) from 2022

Liabilities

Up

$1,032,419

Up $216,179 (+26%) from 2022

Revenue

Down

$4,269,541

Down $671,559 (-14%) from 2022

Expenses

Down

$3,754,715

Down $527,121 (-12%) from 2022

Net Income

Down

$514,826

Down $144,438 (-22%) from 2022

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

2023

Assets$6,775,656
Liabilities$1,032,419
Net Assets$5,743,237

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

2023

Revenue$4,269,541
Expenses$3,754,715
Net Income$514,826
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$5,077,509
Mission and Program Overview

Mission

To propagate railway engineering construction standards.

To propagate railway engineering construction recommended practices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,107,344$5,743,237▲ $635,893
Investments Other Securities$4,711,013$4,923,702▲ $212,689
Investments in Publicly Traded Securities$349,685$908,121▲ $558,436
Savings and Temporary Cash Investments$556,642$674,172▲ $117,530
Accounts Receivable$23,953$113,408▲ $89,455
Prepaid Expenses and Deferred Charges$81,092$71,516▼ $9,576
Land, Buildings, and Equipment, Net$47,881$14,423▼ $33,458
Total Assets$5,923,584$6,775,656▲ $852,072
Other Assets Total$153,318$70,314▼ $83,004
Liabilities
Deferred Revenue$659,045$982,368▲ $323,323
Other Liabilities$128,492--
Accounts Payable and Accrued Expenses$28,703$50,051▲ $21,348
Total Liabilities$816,240$1,032,419▲ $216,179
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,107,344$5,743,237▲ $635,893
Total Liabilities and Net Assets / Fund Balance$5,923,584$6,775,656▲ $852,072

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,295$179,061$192,356
Other Land Buildings$1,128$131,133$132,261
Other Securities$17--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth S Caruso Iom CaeCEO, ExecutiFT$294,250$69,365$363,615
Elizabeth S Caruso Iom CaeCEO, Executive Direc-$294,250$69,365$363,615
Vickie Fisher CaeChief OperatFT$195,300$37,922$233,222
Vickie Fisher CaeChief Operating Offi-$195,300$37,922$233,222
Stacy SpauldingSr. DirectorFT$149,000$31,172$180,172
Stacy SpauldingSr. Director of Exec-$149,000$31,172$180,172
Janice ClementsDirector ofFT$139,626$29,530$169,156
Janice ClementsDirector of Database-$139,626$29,530$169,156
Rocklin E GmeinerDirector, ItFT$118,498$34,526$153,024

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$996,065
Program Service Revenue
$3,100,830
Investment Income
$172,646
Other Revenue
$0
Change in Net Assets
$514,826

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,269,541
Revenue Not Reported on Form 990
$113,761
Total Revenue per Audited Statements
$4,383,302
Total Revenue per Form 990
$4,269,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,963,718
Other Expenses$1,785,947
Grants and Similar Amounts Paid$5,050
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,138,026
Conferences and Meetings---$974,873
Current Officers, Directors, Trustees, and Key Employees---$294,250
Other Employee Benefits---$202,647
Pension Plan Contributions---$190,636
Occupancy---$189,104
Payroll Taxes---$138,159
Office Expenses---$101,771
Advertising---$59,782
Other Expenses---$19,989
Fees for Services Accounting---$17,800
Depreciation Depletion---$16,489
All Other Expenses---$16,011
Fees for Services Other---$8,739
Insurance---$8,626
Fees for Services Legal---$8,339
Grants to Domestic Orgs---$5,050
Total Functional Expenses$0$0$0$3,754,715

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,754,715
Total Expenses per Audited Statements$3,754,715
Total Expenses per Form 990$3,754,715
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Arema Educational FoundationLanham, MD-Support to Cover Aud$5,050
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
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 35% controlled entity
No
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
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, Page 6, Part VI, Line 6

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

Form 990, Page 6, Part VI, 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, but terms are staggered.

Form 990, Page 6, Part VI, 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, Page 6, Part VI, Line 11B

The executive director reviewed the 990 before it was filed.

Form 990, Page 6, Part VI, Line 12C

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

Form 990, Page 6, Part VI, Line 15A

The compensation of the executive director/ceo 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 her employment contract which went into effect in 2015. This contract will be reviewed and updated as necessary each year.

Form 990, Page 6, Part VI, 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
4471 NICOLE DRIVE UNIT 1, LANHAM, MD 20706

Signing Officer

Name
Elizabeth S Caruso Iom Cae
Title
CEO, Executive Direc
Phone
3014593200
Signed
2024-11-15

Organization Details

Principal Officer
Elizabeth S Caruso Iom Cae
Formed
1997
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
14

Preparer

Firm
Goldman Clearfield & Ocampo Llp
Address
6230 OLD DOBBIN LANE SUITE 180, COLUMBIA, MD 21045
Preparer
Adam M Clearfield CPA
Phone
4107728090
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book/tax difference between realized loss on sale 7,306

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Book/tax difference between realized loss on sale of inves 0

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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0823
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IRS990/OccupancyGrp/TotalAmt0189104
IRS990/OfficeExpensesGrp/TotalAmt0101771
IRS990/OfficerMailingAddressInd0false
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IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0153318
IRS990/OtherAssetsTotalGrp/EOYAmt070314
IRS990/OtherChangesInNetAssetsAmt07306
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0202647
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP SERVICES
IRS990/OtherExpensesGrp/Desc1TECHNOLOGY SUPPORT
IRS990/OtherExpensesGrp/Desc2BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc3TELECOMMUNICATIONS
IRS990/OtherExpensesGrp/TotalAmt0174116
IRS990/OtherExpensesGrp/TotalAmt1101424
IRS990/OtherExpensesGrp/TotalAmt288884
IRS990/OtherExpensesGrp/TotalAmt319989
IRS990/OtherLiabilitiesGrp/BOYAmt0128492
IRS990/OtherSalariesAndWagesGrp/TotalAmt01138026
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt0138159
IRS990/PensionPlanContributionsGrp/TotalAmt0190636
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt081092
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt071516
IRS990/PrincipalOfficerNm0ELIZABETH S CARUSO IOM CAE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541300
IRS990/ProgramServiceRevenueGrp/BusinessCd1541300
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES/SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc1SALES OF PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02194823
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1906007
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02194823
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1906007
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0911384
IRS990/PYGrantsAndSimilarPaidAmt05050
IRS990/PYInvestmentIncomeAmt0147683
IRS990/PYOtherExpensesAmt02363512
IRS990/PYProgramServiceRevenueAmt03882033
IRS990/PYRevenuesLessExpensesAmt0659264
IRS990/PYSalariesCompEmpBnftPaidAmt01913274
IRS990/PYTotalExpensesAmt04281836
IRS990/PYTotalRevenueAmt04941100
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0514826
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt05107344
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05743237
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0556642
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0674172
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt013295
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0179061
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0192356
IRS990ScheduleD/ExpensesSubtotalAmt03754715
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0113761
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01128
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0131133
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0132261
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt04923685
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt117
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERTIFICATES OF DEPOSITS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1BONDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt0113761
IRS990ScheduleD/RevenueSubtotalAmt04269541
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK/TAX DIFFERENCE BETWEEN REALIZED LOSS ON SALE OF INVES 0
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014423
IRS990ScheduleD/TotalBookValueSecuritiesAmt04923702
IRS990ScheduleD/TotalExpensesPerForm990Amt03754715
IRS990ScheduleD/TotalRevenuePerForm990Amt04269541
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04383302
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03754715
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt05050
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT TO COVER AUD
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0AREMA EDUCATIONAL FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0541967188
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04471 NICOLE DRIVE UNIT 1
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LANHAM
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd020706
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0294250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1195300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2149000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3139626
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4118498
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt044137
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt129370
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt222620
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt320978
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt417850
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt025228
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt18552
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt28552
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt38552
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt416676
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ELIZABETH S CARUSO IOM CAE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1VICKIE FISHER CAE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2STACY SPAULDING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3JANICE CLEMENTS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4ROCKLIN E GMEINER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO, EXECUTIVE DIREC
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF OPERATING OFFI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2SR. DIRECTOR OF EXEC
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3DIRECTOR OF DATABASE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4DIRECTOR, IT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0363615
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1233222
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2180172
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3169156
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt4153024
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS FIVE CLASSES OF MEMBERSHIP, INCLUDING FULL MEMBERS, ASSOCIATE MEMBERS, LIFE MEMBERS, STUDENT AFFILIATES, AND HONORARY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS 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, BUT TERMS ARE STAGGERED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPROPRIATE PROCEDURES ARE IN PLACE TO ENSURE THAT DECISIONS MADE BY THE GOVERNING BODY HAVE BEEN APPROVED BY THE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR REVIEWED THE 990 BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF GOVERNORS IS REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION OF THE EXECUTIVE DIRECTOR/CEO 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 HER EMPLOYMENT CONTRACT WHICH WENT INTO EFFECT IN 2015. THIS CONTRACT WILL BE REVIEWED AND UPDATED AS NECESSARY EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. TAX RETURNS CAN ALSO BE FOUND AT WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK/TAX DIFFERENCE BETWEEN REALIZED LOSS ON SALE 7,306
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AREMA EDUCATIONAL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0541967188
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROMOTE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04471 NICOLE DRIVE UNIT 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LANHAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020706
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false

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