Civic Intelligence

Potomac Massage Training Institute Inc.

990 • Fiscal year 2018 • EIN 52-1124583

Sep 01, 2017 to Aug 31, 2018 • Filed on Nov 28, 2018

Organization Profilewww.pmti.org
8380 Colesville RoadSilver Spring, MD 20910

(202) 686-7046

Siviq Scores

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

Liabilities / Assets

88th percentile

0.80x

Higher debt load relative to assets than 88% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.34x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

89th percentile

41%

Higher net margin than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

49th percentile

$61,269

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

98th percentile

296%

Faster asset growth than 98% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

91st percentile

68%

Faster revenue growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$749,192

Up $559,827 (+296%) from 2017

Net Assets

Up

$152,047

Up $732,314 (+126%) from 2017

Liabilities

Down

$597,145

Down $172,487 (-22%) from 2017

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin89th percentile

Revenue

Up

$1,774,376

Up $720,665 (+68%) from 2017

Expenses

Down

$1,042,062

Down $135,370 (-11%) from 2017

Net Income

Up

$732,314

Up $856,035 (+692%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$2.0M$1.0M$0-$1.0MAssets 2012: $193,022Liabilities 2012: $344,921Net Assets 2012: -$151,8992012Assets 2013: $202,661Liabilities 2013: $417,788Net Assets 2013: -$215,1272013Assets 2014: $272,900Liabilities 2014: $596,745Net Assets 2014: -$323,8452014Assets 2015: $226,237Liabilities 2015: $427,792Net Assets 2015: -$201,5552015Assets 2016: $254,661Liabilities 2016: $711,207Net Assets 2016: -$456,5462016Assets 2017: $189,365Liabilities 2017: $769,632Net Assets 2017: -$580,2672017Assets 2018: $749,192Liabilities 2018: $597,145Net Assets 2018: $152,0472018Assets 2019: $513,205Liabilities 2019: $232,519Net Assets 2019: $280,6862019Assets 2020: $500,922Liabilities 2020: $499,306Net Assets 2020: $1,6162020Assets 2021: $162,177Liabilities 2021: $260,418Net Assets 2021: -$98,2412021Assets 2022: $194,314Liabilities 2022: $211,078Net Assets 2022: -$16,7642022Assets 2023: $1,661,042Liabilities 2023: $1,777,405Net Assets 2023: -$116,3632023Assets 2024: $1,656,638Liabilities 2024: $1,830,828Net Assets 2024: -$174,1902024

Highlighted filing

2018

Assets$749,192
Liabilities$597,145
Net Assets$152,047
Open 2018 Filing

Operations Trend

Revenue Growth91st percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2012: $1,181,2922012Expenses 2013: $1,118,0102013Revenue 2014: $1,037,350Expenses 2014: $1,098,179Net Income 2014: -$60,8292014Revenue 2015: $1,246,371Expenses 2015: $1,124,081Net Income 2015: $122,2902015Revenue 2016: $874,643Expenses 2016: $1,129,634Net Income 2016: -$254,9912016Revenue 2017: $1,053,711Expenses 2017: $1,177,432Net Income 2017: -$123,7212017Revenue 2018: $1,774,376Expenses 2018: $1,042,062Net Income 2018: $732,3142018Revenue 2019: $1,214,852Expenses 2019: $1,086,213Net Income 2019: $128,6392019Revenue 2020: $611,240Expenses 2020: $890,310Net Income 2020: -$279,0702020Revenue 2021: $376,304Expenses 2021: $401,578Net Income 2021: -$25,2742021Revenue 2022: $837,729Expenses 2022: $756,252Net Income 2022: $81,4772022Revenue 2023: $841,631Expenses 2023: $941,230Net Income 2023: -$99,5992023Revenue 2024: $895,103Expenses 2024: $950,018Net Income 2024: -$54,9152024

Highlighted filing

2018

Revenue$1,774,376
Expenses$1,042,062
Net Income$732,314
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Nov 28, 2018
Return Version
2017v2.2
Gross Receipts
$1,804,692
Mission and Program Overview

Mission

Potomac Massage Training Institute, a national

Potomac massage training institute, a national leader in massage therapy education, transforms the health and well-being of the washington, dc metropolitan community through professional development,

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$23,674$398,076▲ $374,402
Cash and Non-Interest-Bearing Accounts-$325,707-
Inventories for Sale or Use$12,057$16,461▲ $4,404
Prepaid Expenses and Deferred Charges$10,092$6,758▼ $3,334
Land, Buildings, and Equipment, Net$143,542$2,190▼ $141,352
Total Assets$189,365$749,192▲ $559,827
Liabilities
Deferred Revenue$113,279$481,693▲ $368,414
Accounts Payable and Accrued Expenses$205,430$79,590▼ $125,840
Unsecured Notes Loans Payable$36,033$31,350▼ $4,683
Other Liabilities$414,890$4,512▼ $410,378
Total Liabilities$769,632$597,145▼ $172,487
Net Assets / Fund Balance
Unrestricted Net Assets$-589,172$143,142▲ $732,314
Temporarily Rstr Net Assets$8,905$8,905→ $0
Total Net Assets Fund Balance$-580,267$152,047▲ $732,314
Total Liabilities and Net Assets / Fund Balance$189,365$749,192▲ $559,827

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,190$132,738$134,928
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tamera GelmanExecutive Director (9/01/17 - 8/31/18)FT$61,269$61,269
Matthew HershAt-Large (9/01/17 - 8/30/18)-$29,036$29,036
Brenda RaynerTreasurer (09/01/17 - 8/30/18); Assist. Treas (8/31/18)-$7,263$7,263
Larry DupuisInterim Chair (9/01/17 - 10/23/17)-$3,030$3,030
Rob SherrodAt-Large (9/01/17 - 8/30/18)-$1,477$1,477

Board Members and Trustees

NameTitle
Isaac RabiChair (8/31/18)
Jean BriggsChair (9/01/17 - 8/30/18)
Sandra DankwaVice President (8/31/18)
Stephanie BenefieldAt-Large (9/01/17 - 8/30/18
Donna HauprichSecretary (9/01/17 - 8/30/18)
Sharon ConnTreasurer & Secretary (8/31/18)
Revenue and Support

Revenue Composition

Contributions and Grants
$501,677
Program Service Revenue
$762,748
Investment Income
$0
Other Revenue
$509,951
All Other Contributions
$501,677
Change in Net Assets
$732,314

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,774,376
Revenue Not Reported on Form 990
$247,004
Total Revenue per Audited Statements
$2,021,380
Total Revenue per Form 990
$1,774,376
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$623,926
Salaries, Compensation, and Employee Benefits$418,136
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$192,136$96,346$0$288,482
Occupancy$263,173$13,851$0$277,024
Current Officers, Directors, Trustees, and Key Employees$40,806$61,269$0$102,075
Fees for Services Other$87,815$0$0$87,815
Fees for Services Accounting$63,111$18,022$0$81,133
Office Expenses$49,439$11,154$0$60,593
Payroll Taxes$18,905$8,674$0$27,579
Depreciation Depletion$21,382$1,125$0$22,507
Information Technology$20,391$1,073$0$21,464
Insurance$14,924$785$0$15,709
Advertising$10,844$0$0$10,844
Conferences and Meetings$0$2,263$0$2,263
Interest$0$1,274$0$1,274
Other Expenses$0$593$0$593
Total Functional Expenses$819,739$222,323$0$1,042,062

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,289,066
Expenses per Audited Statements$1,042,062
Total Expenses per Form 990$1,042,062
Expenses Not Reported on Form 990$247,004
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank overdraft$4,512
Tenant security deposit-
Deferred rent abatement & lease incentive-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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
Potomac Massage Training Institute
EIN
52-1124583
Phone
2026867046
Address
8380 Colesville Road, Silver Spring, MD 20910

Signing Officer

Name
Tamera Gelman
Title
Executive Director
Phone
2026867046
Signed
2018-11-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tamera Gelman
Formed
1976
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
3
Employees
61
Volunteers
20

Preparer

Firm
Kronzek Fisher & Lopez PLLC
Address
607 2nd Street NE, Washington, DC 20002-4909
Preparer
Jerry Lopez
Phone
2025472727
Supplemental Narrative

Additional Explanations

Pt VI, Line 4

“The Bylaws of the organization were amended and restated. See attached.”

Pt VI, Line 11B

“The Form 990 is prepared by the organization's auditing”

Pt VI, Line 11B

“firm, and reviewed by the organization's financial”

Pt VI, Line 11B

“manager and Board of Directors prior to submission.”

Pt VI, Line 19

“The documents listed in Question 19 are available upon”

Pt VI, Line 19

“request.”

Form 990EZ, Part II, Line 24

“Accounts Receivable - Net”

Form 990EZ, Part II, Line 24

“Inventories”

Form 990EZ, Part II, Line 24

“Prepaids”

Form 990EZ, Part II, Line 24

“Investments”

Form 990EZ, Part II, Line 26

“Accounts Payable & Accrued Expenses”

Form 990EZ, Part II, Line 26

“Deferred Revenue”

Financial Statement Notes

Other

“The organization is exempt from income taxes under internal revenue code 501 (c)(3) and applicable dc statutes. No provision for income taxes is required at august 31, 2018 as the organization had no net unrelated business income. The organization follows fasb asc 740 income taxes the authoritative guidance relating to accounting for uncertainty in income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The organization performed an evaluation of uncertain tax positions for the year ended august 31, 2018, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax-exempt status. As of august 31, 2018, the statute of limitations for the fiscal years ended august 2015 through august 2017 remains open with federal and state authorities.”

Pt XI, Line 2D

“COGS”

Pt XII, Line 2D

“COGS”

Raw XML AppendixShowing 400 of 494 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0205430
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt079590
IRS990/AccountsReceivableGrp/BOYAmt023674
IRS990/AccountsReceivableGrp/EOYAmt0398076
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0POTOMAC MASSAGE TRAINING INSTITUTE, A NATIONAL LEADER IN MASSAGE THERAPY EDUCATION, TRANSFORMS THE HEALTH AND WELL-BEING OF THE WASHINGTON, DC METROPOLITAN COMMUNITY THROUGH PROFESSIONAL DEVELOPMENT,
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt010844
IRS990/AdvertisingGrp/TotalAmt010844
IRS990/AllOtherContributionsAmt0501677
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Tamera Gelman
IRS990/BooksInCareOfDetail/PhoneNum02026867046
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08380 Colesville Road 600
IRS990/BooksInCareOfDetail/USAddress/CityNm0Silver Spring
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020910
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt0325707
IRS990/ChangeToOrgDocumentsInd0true
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt061269
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt040806
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0102075
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02263
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt00
IRS990/ConferencesMeetingsGrp/TotalAmt02263
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt030316
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0501677
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0623926
IRS990/CYOtherRevenueAmt0509951
IRS990/CYProgramServiceRevenueAmt0762748
IRS990/CYRevenuesLessExpensesAmt0732314
IRS990/CYSalariesCompEmpBnftPaidAmt0418136
IRS990/CYTotalExpensesAmt01042062
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01774376
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0113279
IRS990/DeferredRevenueGrp/EOYAmt0481693
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01125
IRS990/DepreciationDepletionGrp/ProgramServicesAmt021382
IRS990/DepreciationDepletionGrp/TotalAmt022507
IRS990/Desc0TEACHING AND TRAINING MASSAGE THERAPY METHODS/TECHNIQUES TO STUDENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt061
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0819739
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018022
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt063111
IRS990/FeesForServicesAccountingGrp/TotalAmt081133
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt087815
IRS990/FeesForServicesOtherGrp/TotalAmt087815
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0JEAN BRIGGS
IRS990/Form990PartVIISectionAGrp/PersonNm1LARRY DUPUIS
IRS990/Form990PartVIISectionAGrp/PersonNm2BRENDA RAYNER
IRS990/Form990PartVIISectionAGrp/PersonNm3DONNA HAUPRICH
IRS990/Form990PartVIISectionAGrp/PersonNm4STEPHANIE BENEFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm5MATTHEW HERSH
IRS990/Form990PartVIISectionAGrp/PersonNm6ROB SHERROD
IRS990/Form990PartVIISectionAGrp/PersonNm7ISAAC RABI
IRS990/Form990PartVIISectionAGrp/PersonNm8SANDRA DANKWA
IRS990/Form990PartVIISectionAGrp/PersonNm9SHARON CONN
IRS990/Form990PartVIISectionAGrp/PersonNm10TAMERA GELMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13030
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt27263
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt529036
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt61477
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1061269
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair (9/01/17 - 8/30/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt1Interim Chair (9/01/17 - 10/23/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer (09/01/17 - 8/30/18); Assist. Treas (8/31/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary (9/01/17 - 8/30/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt4At-Large (9/01/17 - 8/30/18
IRS990/Form990PartVIISectionAGrp/TitleTxt5At-Large (9/01/17 - 8/30/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt6At-Large (9/01/17 - 8/30/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chair (8/31/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President (8/31/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt9Treasurer & Secretary (8/31/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt10Executive Director (9/01/17 - 8/31/18)
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01804692
IRS990/GrossSalesOfInventoryAmt039886
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01073
IRS990/InformationTechnologyGrp/ProgramServicesAmt020391
IRS990/InformationTechnologyGrp/TotalAmt021464
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0785
IRS990/InsuranceGrp/ProgramServicesAmt014924
IRS990/InsuranceGrp/TotalAmt015709
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt01274
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt01274
IRS990/InventoriesForSaleOrUseGrp/BOYAmt012057
IRS990/InventoriesForSaleOrUseGrp/EOYAmt016461
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt0193
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0132738
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0143542
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02190
IRS990/LandBldgEquipCostOrOtherBssAmt0134928
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Potomac Massage Training Institute, a national
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-580267
IRS990/NetAssetsOrFundBalancesEOYAmt0152047
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt09570
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt09570
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt013851
IRS990/OccupancyGrp/ProgramServicesAmt0263173
IRS990/OccupancyGrp/TotalAmt0277024
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011154
IRS990/OfficeExpensesGrp/ProgramServicesAmt049439
IRS990/OfficeExpensesGrp/TotalAmt060593
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0Linen service
IRS990/OtherExpensesGrp/Desc1Dues, lic & permits
IRS990/OtherExpensesGrp/Desc2Bad debt expense
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0115
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15779
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3593
IRS990/OtherExpensesGrp/ProgramServicesAmt013526
IRS990/OtherExpensesGrp/ProgramServicesAmt11294
IRS990/OtherExpensesGrp/ProgramServicesAmt221993
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt013641
IRS990/OtherExpensesGrp/TotalAmt17073
IRS990/OtherExpensesGrp/TotalAmt221993
IRS990/OtherExpensesGrp/TotalAmt3593
IRS990/OtherLiabilitiesGrp/BOYAmt0414890
IRS990/OtherLiabilitiesGrp/EOYAmt04512
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Forgiveness of debt
IRS990/OtherRevenueMiscGrp/Desc1Other income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0499967
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1414
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0499967
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1414
IRS990/OtherRevenueTotalAmt0500381
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt096346
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0192136
IRS990/OtherSalariesAndWagesGrp/TotalAmt0288482
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08674
IRS990/PayrollTaxesGrp/ProgramServicesAmt018905
IRS990/PayrollTaxesGrp/TotalAmt027579
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010092
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06758
IRS990/PrincipalOfficerNm0TAMERA GELMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Clinic
IRS990/ProgramServiceRevenueGrp/Desc2Workshops
IRS990/ProgramServiceRevenueGrp/Desc3Alumni services
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0448410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1176237
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2135876
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32225
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0174464
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0784312
IRS990/PYOtherRevenueAmt0-4441
IRS990/PYProgramServiceRevenueAmt0883688
IRS990/PYRevenuesLessExpensesAmt0-123721
IRS990/PYSalariesCompEmpBnftPaidAmt0393120
IRS990/PYTotalExpensesAmt01177432
IRS990/PYTotalRevenueAmt01053711
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0732314
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0760523
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0216688
IRS990ScheduleD/DonatedServicesUseFcltsAmt0216688
IRS990ScheduleD/EquipmentGrp/BookValueAmt02190
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0132738
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0134928
IRS990ScheduleD/ExpensesNotReportedAmt0247004
IRS990ScheduleD/ExpensesSubtotalAmt01042062
IRS990ScheduleD/OtherExpensesIncludedAmt030316
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04512
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Bank overdraft
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Tenant security deposit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred rent abatement & lease incentive
IRS990ScheduleD/OtherRevenueAmt030316
IRS990ScheduleD/RevenueNotReportedAmt0247004
IRS990ScheduleD/RevenueSubtotalAmt01774376
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE 501 (C)(3) AND APPLICABLE DC STATUTES. NO PROVISION FOR INCOME TAXES IS REQUIRED AT AUGUST 31, 2018 AS THE ORGANIZATION HAD NO NET UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS FASB ASC 740 INCOME TAXES THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED AUGUST 31, 2018, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF AUGUST 31, 2018, THE STATUTE OF LIMITATIONS FOR THE FISCAL YEARS ENDED AUGUST 2015 THROUGH AUGUST 2017 REMAINS OPEN WITH FEDERAL AND STATE AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COGS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COGS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02190
IRS990ScheduleD/TotalExpensesPerForm990Amt01042062
IRS990ScheduleD/TotalLiabilityAmt04512
IRS990ScheduleD/TotalRevenuePerForm990Amt01774376
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02021380
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01289066
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NON-DISCRIMINATORY POLICY IS DESCRIBED IN ALL OF OUR MATERIALS, INCLUDING NEWSLETTERS, CLASS ANNOUNCEMENTS, BROCHURES AND ON OUR WEBSITE. SEE PART I LINE 3 FOR EXPLANATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Bylaws of the organization were amended and restated. See attached.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared by the organization's auditing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2firm, and reviewed by the organization's financial
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3manager and Board of Directors prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The documents listed in Question 19 are available upon
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Accounts Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Inventories
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Prepaids
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Investments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Accounts Payable & Accrued Expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Deferred Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$749,192
Liabilities
$597,145
Net assets
$152,047
Revenue
$1,774,376
Expenses
$1,042,062
Net income
$732,314
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$1.83$0.17$0.90$0.95$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$1.78$0.12$0.84$0.94$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.21$0.02$0.84$0.76$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.26$0.10$0.38$0.40$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.50$0.00$0.61$0.89$0.28
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.23$0.28$1.21$1.09$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.75$0.60$0.15$1.77$1.04$0.73
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.77$0.58$1.05$1.18$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.25$0.71$0.46$0.87$1.13$0.25
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.43$0.20$1.25$1.12$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.60$0.32$1.04$1.10$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.42$0.22$1.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.34$0.15$1.18