Civic Intelligence

International Municipal Lawyers

EIN 53-0214280 • 501(c)3 • Rockville, MD

Profile

To serve local government lawyers and to advance the interests of local government law locally, nationally, and internationally.

51 Monroe Street 404Rockville, MD 20850

www.imla.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.55x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.65x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

52nd percentile

5.5%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$172,114

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

21st percentile

-6.7%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

9.0%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,570,514

Down $183,560 (-6.7%) from 2023

Liabilities

Down

$1,417,962

Down $344,146 (-20%) from 2023

Net Assets

Up

$1,152,552

Up $160,586 (+16%) from 2023

Revenue

Up

$2,190,177

Up $181,247 (+9.0%) from 2023

Expenses

Up

$2,069,353

Up $298,682 (+17%) from 2023

Net Income

Down

$120,824

Down $117,435 (-49%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $594,636Liabilities 2011: $780,006Net Assets 2011: -$185,3702011Assets 2012: $733,960Liabilities 2012: $850,375Net Assets 2012: -$116,4152012Assets 2013: $810,372Liabilities 2013: $839,975Net Assets 2013: -$29,6032013Assets 2014: $705,717Liabilities 2014: $748,011Net Assets 2014: -$42,2942014Assets 2015: $664,262Liabilities 2015: $746,430Net Assets 2015: -$82,1682015Assets 2016: $927,999Liabilities 2016: $969,000Net Assets 2016: -$41,0012016Assets 2017: $826,847Liabilities 2017: $847,728Net Assets 2017: -$20,8812017Assets 2018: $893,780Liabilities 2018: $870,376Net Assets 2018: $23,4042018Assets 2019: $1,128,090Liabilities 2019: $1,012,079Net Assets 2019: $116,0112019Assets 2020: $1,328,898Liabilities 2020: $1,064,820Net Assets 2020: $264,0782020Assets 2021: $1,741,330Liabilities 2021: $1,167,853Net Assets 2021: $573,4772021Assets 2022: $1,746,095Liabilities 2022: $1,008,967Net Assets 2022: $737,1282022Assets 2023: $2,754,074Liabilities 2023: $1,762,108Net Assets 2023: $991,9662023Assets 2024: $2,570,514Liabilities 2024: $1,417,962Net Assets 2024: $1,152,5522024

Highlighted filing

2024

Assets$2,570,514
Liabilities$1,417,962
Net Assets$1,152,552

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,323,329Expenses 2011: $1,185,932Net Income 2011: $137,3972011Revenue 2012: $1,350,048Expenses 2012: $1,282,902Net Income 2012: $67,1462012Revenue 2013: $1,360,249Expenses 2013: $1,274,946Net Income 2013: $85,3032013Revenue 2014: $1,493,606Expenses 2014: $1,507,985Net Income 2014: -$14,3792014Revenue 2015: $1,333,732Expenses 2015: $1,369,720Net Income 2015: -$35,9882015Revenue 2016: $1,413,344Expenses 2016: $1,373,876Net Income 2016: $39,4682016Revenue 2017: $1,563,447Expenses 2017: $1,545,332Net Income 2017: $18,1152017Revenue 2018: $1,524,751Expenses 2018: $1,479,459Net Income 2018: $45,2922018Revenue 2019: $1,657,123Expenses 2019: $1,572,138Net Income 2019: $84,9852019Revenue 2020: $1,781,687Expenses 2020: $1,641,073Net Income 2020: $140,6142020Revenue 2021: $1,510,990Expenses 2021: $1,205,909Net Income 2021: $305,0812021Revenue 2022: $1,811,965Expenses 2022: $1,642,545Net Income 2022: $169,4202022Revenue 2023: $2,008,930Expenses 2023: $1,770,671Net Income 2023: $238,2592023Revenue 2024: $2,190,177Expenses 2024: $2,069,353Net Income 2024: $120,8242024

Highlighted filing

2024

Revenue$2,190,177
Expenses$2,069,353
Net Income$120,824

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$1.42$1.15$2.19$2.07$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$1.76$0.99$2.01$1.77$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$1.01$0.74$1.81$1.64$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$1.17$0.57$1.51$1.21$0.31
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$1.06$0.26$1.78$1.64$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$1.01$0.12$1.66$1.57$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.87$0.02$1.52$1.48$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.85$0.02$1.56$1.55$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.97$0.04$1.41$1.37$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.75$0.08$1.33$1.37$0.04
2014Summary only. Only limited summary data is available for this year.$0.71$0.75$0.04$1.49$1.51$0.01
2013Summary only. Only limited summary data is available for this year.$0.81$0.84$0.03$1.36$1.27$0.09
2012Summary only. Only limited summary data is available for this year.$0.73$0.85$0.12$1.35$1.28$0.07
2011Summary only. Only limited summary data is available for this year.$0.59$0.78$0.19$1.32$1.19$0.14
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 14, 2021
Return Version
2019v5.0
Gross Receipts
$1,781,687
Mission and Program Overview

Mission

To serve local government lawyers and to advance the interests of local government law locally, nationally, and internationally.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$810,405$1,041,370▲ $230,965
Investments in Publicly Traded Securities$157,337$161,623▲ $4,286
Cash and Non-Interest-Bearing Accounts$97,008$94,705▼ $2,303
Prepaid Expenses and Deferred Charges$34,956$17,233▼ $17,723
Land, Buildings, and Equipment, Net$12,017$6,472▼ $5,545
Accounts Receivable$2,104$363▼ $1,741
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,128,090$1,328,898▲ $200,808
Other Assets Total$14,263$7,132▼ $7,131
Liabilities
Deferred Revenue$813,428$692,548▼ $120,880
Accounts Payable and Accrued Expenses$136,142$314,346▲ $178,204
Other Liabilities$62,509$57,926▼ $4,583
Total Liabilities$1,012,079$1,064,820▲ $52,741
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$43,994$189,201▲ $145,207
Net Assets With Donor Restrictions$72,017$74,877▲ $2,860
Total Net Assets Fund Balance$116,011$264,078▲ $148,067
Total Liabilities and Net Assets / Fund Balance$1,128,090$1,328,898▲ $200,808

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3$74,684$74,687
Equipment$6,469$47,308$53,777
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles W Thompson JrGenCoun/ExecDirPT$137,710$7,500$145,210
Revenue and Support

Revenue Composition

Contributions and Grants
$224,801
Program Service Revenue
$1,520,502
Investment Income
$4,560
Other Revenue
$31,824
All Other Contributions
$224,801
Change in Net Assets
$140,614

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,781,687
Revenue Not Reported on Form 990
$7,453
Total Revenue per Audited Statements
$1,789,140
Total Revenue per Form 990
$1,781,687
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$963,473
Salaries, Compensation, and Employee Benefits$677,600
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$426,860$107,878-$534,738
Other Salaries and Wages$19,393$429,778-$449,171
Current Officers, Directors, Trustees, and Key Employees-$145,210-$145,210
Office Expenses$32,722$86,671-$119,393
Occupancy-$72,493-$72,493
Fees for Services Accounting-$46,774-$46,774
Payroll Taxes-$40,830-$40,830
Conferences and Meetings$33,853$2,835-$36,688
Travel$24,913$11,078-$35,991
Other Employee Benefits-$25,125-$25,125
Pension Plan Contributions-$17,264-$17,264
Insurance$1,854$7,091-$8,945
Other Expenses$898$6,350-$7,248
Depreciation Depletion-$5,546-$5,546
Interest-$1,255-$1,255
Total Functional Expenses$541,562$1,099,511$0$1,641,073

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,641,073
Total Expenses per Audited Statements$1,641,073
Total Expenses per Form 990$1,641,073
International Activity

International Summary

Spending
$29,709

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeProgram ServicesInternational ICC Berlin00$29,709
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jose Trujillosee below-No$9,450

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred rent abatement$50,061
Capital lease obligation$7,865
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
Yes
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
Yes
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, Line 6: Explanation of Classes of Members or Shareholder

Explanation: imla is a membership organization. Cities, towns and other municipalities, counties and special districts are members. The members are represented by their chief legal officers.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Explanation: the members elect all of the members of the governing body, except for the executive director/general counsel. The executive director/general counsel is hired by the governing body and serves pursuant to a contract.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Explanation: pursuant to the bylaws, certain actions of the governing body must be approved by the membership. These actions primarily involve changes in the structure of the organization.

Form 990, Part VI, Line 11B: Form 990 Review Process

Explanation: the form 990 was prepared by the outside accountants and reviewed by senior staff. Imla provided a copy of the final form 990 to the entire board of directors prior to filing with the irs.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Explanation: the conflict of interest policy applies to both board members and staff. All actual and potential conflicts of interest by covered individuals are disclosed to the imla executive committee through an annual disclosure form and whenever a conflict or interest arises. On an annual basis, all board, committee, and task force members are provided with a copy of this policy and required to complete and sign the acknowledgement and disclosure form. All completed forms are provided to and reviewed by the imla executive committee, as well as all other information provided by such individuals. The disinterested members of the executive committee make a determination as to whether a conflict exists and what subsequent action is appropriate (if any). The imla executive committee informs the board of directors of such determination and action. The board retains the right to modify or reverse such determination and action, and retains the ultimate enforcement authority with respect to the interpretation and application of this policy.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Explanation: the compensation of imla's executive director is determined by the imla board of directors. Twice annually, the imla board of directors meets and discusses imla finances in general and, when required, convene in executive session to discuss the executive director's salary, including any changes to it. The executive director works with the budget and finance committee and the personnel committee in establishing imla budgets and other staff salary ranges. Any changes in staff salary ranges are coordinated with these committees and, in turn, presented to the imla board. Regular increases within existing ranges are at the discretion of the executive director. However, a draft budget and final budget are reviewed and voted upon by the entire board of directors each year. A current salary chart is included with this budget process and any changes to it are addressed prior to the final fiscal year budget being adopted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Explanation: the organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
International Municipal Lawyers
EIN
53-0214280
Phone
2024665424
Address
51 Monroe Street, Rockville, MD 20850

Signing Officer

Name
Charles W Thompson Jr
Title
Executive Director
Signed
2021-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles W Thompson Jr
Formed
1935
Legal Domicile
Dc
Voting Board Members
26
Independent Board Members
25
Employees
7
Volunteers
200

Preparer

Firm
T&F Certified Public Accountants LLC
Address
2 Professional Dr Ste 230, Gaithersburg, MD 20879
Preparer
Mitchell A Freed CPA
Phone
5712764322
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: TOP 50 SUMMIT IMLAs Top 50 Program brings together attorneys from the largest cities and counties in the US and Canada. This program provides an informal forum for networking and sharing of issues specifically related to large municipalities. Presentations are given and round table discussions are held on the important issues of the day. A minimal registration fee is charged to offset expenses and the program is supported by a sponsor for remaining expenses. EXPENSES $0.INCLUDING GRANTS OF $ 0. REVENUE $ 4,300. OTHER PROGRAM SERVICES 5: CODE ENFORCEMENT EXPENSES $ 1,139.INCLUDING GRANTS OF $ 0. REVENUE $ 0. OTHER PROGRAM SERVICES 6: CANADIAN EXPENSES $ 0.INCLUDING GRANTS OF $ 0. REVENUE $ 0. OTHER PROGRAM SERVICES 7: AUDIO-CONFERENCESEXPENSES $ 12,162. INCLUDING GRANTS OF $ 0. REVENUE $ 0. OTHER PROGRAM SERVICES 8: INTERNATIONALEXPENSES $ 7,964 INCLUDING GRANTS OF $ O. REVENUE $ 0. OTHER PROGRAM SERVICES 9: CANADIAN SCHOLARSHIP FUNDEXPENSES $ 0. INCLUDING GRANTS OF $ 0. REVENUE $ 0. OTHER PROGRAM SERVICES 10: Fall Institute CLE ProgramEXPENSES $0 INCLUDING GRANTS OF $ O. REVENUE $ 0. OTHER PROGRAM SERVICES 11: International ICC Berlin:IMLAs Berlin trip offered IMLA members a chance to meet leading Berlin municipal thinkers and compare some of Germanys legal, political, and cultural milieu to their own. OTHER PROGRAM SERVICES 12: Employment Law:EXPENSES $1,071 INCLUDING GRANTS OF $ O. REVENUE $ 0. OTHER PROGRAM SERVICES 13: University Cities Summit:EXPENSES $7,604 INCLUDING GRANTS OF $ O. REVENUE $ 0.

Financial Statement Notes

Part X : FIN48 Footnote

Management has determined that IMLA does not have any uncertain tax positions, and associated unrecognized benefits that materially impact the financial statements or related disclosures. Because tax matters are subject to some degree of uncertainty, there can be no assurance that IMLAs tax returns will not be challenged by the taxing authorities, and that IMLA will not be subject to additional tax, penalties and interest as a result of such challenge.As of June 30, 2020, IMLA has exempt organization filings open to Internal Revenue Service audit for years ending June 30, 2017 through 2019.

Raw XML AppendixShowing 400 of 686 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
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IRS990/Desc0CONFERENCES AND SEMINARS- IMLA OFFERS COMPREHENSIVE PROGRAMMING ON TOPICS OF IMPORTANCE TO LOCAL GOVERNMENT LAWYERS, INCLUDING SUBJECTS SUCH AS ZONING/LAND USE; PERSONNEL, ETHICS, CONSTITUTIONAL LAW, TELECOMMUNICATIONS, IMMIGRATION, PUBLIC FACILITIES, LAW OFFICE MANAGEMENT, GREEN BUILDINGS AND MORE.SPECIALIZED INTERESTS AND CONSTITUENCIES WITHIN IMLA'S MEMBERSHIP MEET TO NETWORK AND BRAINSTORM OVER COMMON GROUP ISSUES.GROUPS INCLUDE THE LARGE POPULATION CENTERS, COUNTIES AND SPECIAL MUNICIPAL DISTRICTS AND THE STATE LEAGUE GROUP. ADDITIONAL WORKING GROUPS INCLUDE ONES ON POLICE,COASTAL CITIES, UNIVERSITY CITIES, CODE ENFORCEMENT, STIMULUS, FORECLOSURE LITIGATION AND MORE. IMLA-IS AN APPROVED CERTIFIED LEGAL EDUCATION (CLE) SPONSOR IN ALL MANDATORY MCLE JURISDICTIONS.
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