Civic Intelligence

Tri State Section Imsa

990EZ • Fiscal year 2024 • EIN 90-1249253

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 11, 2025

Organization Profilewww.tristate.imsasafety.org
4800 Landchester RdCleveland, OH 44109

(216) 348-3926

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

59th percentile

6.5%

Faster asset growth than 59% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

295%

Faster revenue growth than 97% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$384,906

Up $23,381 (+6.5%) from 2023

Net Assets

Up

$384,906

Up $23,381 (+6.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin77th percentile

Revenue

Up

$97,463

Up $72,768 (+295%) from 2023

Expenses

Up

$74,082

Up $50,016 (+208%) from 2023

Net Income

Up

$23,381

Up $22,752 (+3617%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$400K$300K$200K$100K$0Assets 2017: $230,255Liabilities 2017: $02017Assets 2021: $322,260Liabilities 2021: $0Net Assets 2021: $322,2602021Assets 2022: $360,896Liabilities 2022: $0Net Assets 2022: $360,8962022Assets 2023: $361,525Liabilities 2023: $0Net Assets 2023: $361,5252023Assets 2024: $384,906Liabilities 2024: $0Net Assets 2024: $384,9062024

Highlighted filing

2024

Assets$384,906
Liabilities$0
Net Assets$384,906
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$150K$100K$50K$0Revenue 2017: $98,810Expenses 2017: $53,652Net Income 2017: $45,1582017Revenue 2021: $56,462Expenses 2021: $47,745Net Income 2021: $8,7172021Revenue 2022: $108,017Expenses 2022: $69,381Net Income 2022: $38,6362022Revenue 2023: $24,695Expenses 2023: $24,066Net Income 2023: $6292023Revenue 2024: $97,463Expenses 2024: $74,082Net Income 2024: $23,3812024

Highlighted filing

2024

Revenue$97,463
Expenses$74,082
Net Income$23,381
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$97,463
Mission and Program Overview

Mission

Provide quality certification programs for the safe installation,operation and maintenanceof public safety systems

Program Services

DescriptionGrantsExpenses
Certification Training for operating public safety systems$0$0
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAUL CIUPASecretary/Treasurer-$0--
Jason E KowalczykPresident And Delegate-$0--
Jerry MartinCertification ChairmanPT$0--
Filing and Contact Details

Filer

Filer Name
Tri State Section Imsa
EIN
90-1249253
Phone
2163483926
Address
4800 LANDCHESTER RD, CLEVELAND, OH 44109

Signing Officer

Name
Paul Ciupa
Title
Secretary-treasurer
Phone
2164702140
Signed
2025-11-11
Discuss with paid preparer
Yes

Preparer

Firm
Margolis & Millerinc
Address
5885 LANDERBROOK STE 215, MAYFIELD HTS, OH 44124
Preparer
Michael A Miller
Phone
4404614066
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 4 - Other Investment Income

“Description: INTEREST. Amount: 10,717.”

Form 990-EZ, Part I, Line 10 - Payments to Affiliates

“Affiliate Name: IMSA-NATIONAL. Purpose of Payment: DUES. Amount of Payment: 5,800.”

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: CERTIFICATION. Amount: 27,409. Description: CONFERENCE/MEETING EXPENSES. Amount: 10,642. Description: CONFERENCE TRAVEL. Amount: 544. Description: FWT ON INTEREST. Amount: 2,572. Description: OFFICE EXP. Amount: 582. Description: MISC(INCL SERVICE CONTRACT-ABOUT PHASE ACADEMY). Amount: 7,469. Total to Form 990-EZ, line 16: 49,218.”

Raw XML Appendix124 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0The Organization
IRS990EZ/BooksInCareOfDetail/PhoneNum02163483926
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04800 LANDCHESTER RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044109
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0361525
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0384906
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt023381
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03300
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0361525
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0384906
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05800
IRS990EZ/GrossReceiptsAmt097463
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt010717
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt05821
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0361525
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0384906
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0361525
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0384906
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAUL CIUPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jason E Kowalczyk
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jerry Martin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT AND DELEGATE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CERTIFICATION CHAIRMAN
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt049218
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Provide quality certification programs for the safe installation,operation and maintenanceof public safety systems
IRS990EZ/PrintingPublicationsPostageAmt015764
IRS990EZ/ProgramServiceRevenueAmt080925
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Certification Training for operating public safety systems
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt074082
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt097463
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0http://www.tristate.imsasafety.org/
IRS990ScheduleA/TestPublicSafetyInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: INTEREST. Amount: 10,717.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Affiliate Name: IMSA-NATIONAL. Purpose of Payment: DUES. Amount of Payment: 5,800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: CERTIFICATION. Amount: 27,409. Description: CONFERENCE/MEETING EXPENSES. Amount: 10,642. Description: CONFERENCE TRAVEL. Amount: 544. Description: FWT ON INTEREST. Amount: 2,572. Description: OFFICE EXP. Amount: 582. Description: MISC(INCL SERVICE CONTRACT-ABOUT PHASE ACADEMY). Amount: 7,469. Total to Form 990-EZ, line 16: 49,218.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 4 - Other Investment Income
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 10 - Payments to Affiliates
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16 - Other Expenses
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL CIUPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02164702140
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TRI STATE SECTION IMSA
ReturnHeader/Filer/BusinessNameControlTxt0TRIS
ReturnHeader/Filer/EIN0901249253
ReturnHeader/Filer/PhoneNum02163483926
ReturnHeader/Filer/USAddress/AddressLine1Txt04800 LANDCHESTER RD
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044109
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341619911
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARGOLIS & MILLERINC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05885 LANDERBROOK STE 215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAYFIELD HTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044124
ReturnHeader/PreparerPersonGrp/PhoneNum04404614066
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael A Miller
ReturnHeader/ReturnTs02025-11-13T14:26:53-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$384,906
Liabilities
$0
Net assets
$384,906
Revenue
$97,463
Expenses
$74,082
Net income
$23,381
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.85$0.00$3.85$0.97$0.74$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.00$3.62$0.25$0.24$0.01
2022Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$1.08$0.69$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.00$3.22$0.56$0.48$0.09
2017Summary only. Only limited summary data is available for this year.$2.30$0.00$0.99$0.54$0.45