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ASSOCIATION OF INDEP MARYLAND: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATION OF INDEP MARYLAND (EIN 23-7007087)
Tax period
2024-08-01 to 2025-07-31
Filed
2026-06-15
IRS object ID
202611669349301406
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-15T01:48:59-00:00ReturnTs
Tax Period End2025-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821650312PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Alta CPA GroupBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line159 Franklin St 2nd FloorAddressLine1Txt
CityAnnapolisCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21401ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237007087EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATION OF INDEPENDENT MD SCHOOLSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt
Phone4107613700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1890 AIRPORT PARK ROAD NO 203AddressLine1Txt
CityGLEN BURNIECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21061ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNANCY MUGELEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4107613700PhoneNum
Signature2026-06-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey GriffithPreparerPersonNm
PTINP01081433PTIN
Phone4103495101PhoneNum
Preparation2026-06-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNANCY MUGELEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1890 AIRPORT PARK ROAD NO 203AddressLine1Txt
CityGLEN BURNIECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21061ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,741,695GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.AIMSMDDC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1967FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionPROVIDE SUPPORT SERVICES FOR INDEPENDENT ACADEMIC SCHOOLS IN MARYLAND AND DISTRICT OF COLUMBIA CONTINUED ON SCHEDULE OActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers14TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,321,514PYProgramServiceRevenueAmt
CY Program Service Revenue$1,344,931CYProgramServiceRevenueAmt
PY Investment Income$31,138PYInvestmentIncomeAmt
CY Investment Income$32,859CYInvestmentIncomeAmt
PY Other Revenue$14,171PYOtherRevenueAmt
CY Other Revenue$363,905CYOtherRevenueAmt
PY Total Revenue$1,366,823PYTotalRevenueAmt
CY Total Revenue$1,741,695CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$776,028PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$858,759CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$603,388PYOtherExpensesAmt
CY Other Expenses$434,209CYOtherExpensesAmt
PY Total Expenses$1,379,416PYTotalExpensesAmt
CY Total Expenses$1,292,968CYTotalExpensesAmt
PY Revenues Less Expenses-$12,593PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$448,727CYRevenuesLessExpensesAmt
Total Assets BOY$3,819,920TotalAssetsBOYAmt
Total Assets EOY$4,521,392TotalAssetsEOYAmt
Total Liabilities BOY$96,273TotalLiabilitiesBOYAmt
Total Liabilities EOY$33,160TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,723,647NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,488,232NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE SUPPORT SERVICES FOR INDEPENDENT ACADEMIC SCHOOLS IN MARYLAND AND DISTRICT OF COLUMBIA CONTINUED ON SCHEDULE OMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,202,636ExpenseAmt
Revenue$1,344,931RevenueAmt
DescPROVIDE STRENGTH AND SUPPORT FOR THE INDEPENDENT ACADEMIC SCHOOLS OF MARYLAND AND THE DISTRICT OF COLUMBIA.Desc
Total Program Service Expenses$1,202,636TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee7EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonPETER BAILYPersonNm
Phone4107613700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1890 AIRPORT PARK ROAD NO 203AddressLine1Txt
CityGLEN BURNIECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21061ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
PETER BAILY
EXECUTIVE DIRECTOR040.00Yes (X)$279,451$0$25,873
CARLA SPAWN-VAN BERKUM
DIRECTOR OF ACCREDITATION SERVICES040.00$157,670$0$19,168Yes (X)
CLAIRE LEHENY
INTERIM EXECUTIVE DIRECTOR 9/24 - 1/25040.00Yes (X)$66,667$0$0
NANCY MUGELE
PRESIDENT001.00Yes (X)$0$0$0Yes (X)
MATTHEW GOULD
VICE PRESIDENT001.00Yes (X)$0$0$0Yes (X)
MARA NICASTRO
TREASURER001.00Yes (X)$0$0$0Yes (X)
TYE CAMPBELL
SECRETARY001.00Yes (X)$0$0$0Yes (X)
NEIL MUFSON
TRUSTEE001.00$0$0$0Yes (X)
ERENI MALFA
TRUSTEE001.00$0$0$0Yes (X)
JOHN LEWIS
TRUSTEE001.00$0$0$0Yes (X)
MATTHEW NESPOLE
TRUSTEE001.00$0$0$0Yes (X)
VICTOR SHIN
TRUSTEE001.00$0$0$0Yes (X)
JAMES VAN DYKE
TRUSTEE001.00$0$0$0Yes (X)
CHRIS KIMBERLY
TRUSTEE001.00$0$0$0Yes (X)
CRYSTAL ALSTON
TRUSTEE001.00$0$0$0Yes (X)
RENEE KOPLON
TRUSTEE001.00$0$0$0Yes (X)
LIZ DOVER
TRUSTEE001.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$503,788TotalReportableCompFromOrgAmt
Total Other Compensation$45,041TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonVENABLE LLPPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 62727AddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21264ZIPCd
FieldValueIRS element (for citing)
ServicesPROFESSIONAL FEESServicesDesc
Compensation$115,249CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES611710$949,887$949,887
SPECIAL ACTIVITIES611710$395,044$395,044
FieldValueIRS element (for citing)
Total Program Service Revenue$1,344,931TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,859TotalRevenueColumnAmt
Exclusion$32,859ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescREVENUELOSS FROM SUBSIDIARYDesc
Business900099BusinessCd
Total Revenue Column$363,905TotalRevenueColumnAmt
Related Or Exempt Func Income$363,905RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$363,905OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,741,695TotalRevenueColumnAmt
Related Or Exempt Func Income$1,708,836RelatedOrExemptFuncIncomeAmt
Exclusion$32,859ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$393,887TotalAmt
Program Services$374,193ProgramServicesAmt
Management And General$19,694ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$385,820TotalAmt
Program Services$366,529ProgramServicesAmt
Management And General$19,291ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$26,103TotalAmt
Program Services$24,798ProgramServicesAmt
Management And General$1,305ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$52,949TotalAmt
Program Services$50,301ProgramServicesAmt
Management And General$2,648ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$52,336TotalAmt
Program Services$49,719ProgramServicesAmt
Management And General$2,617ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,220TotalAmt
Program Services$13,509ProgramServicesAmt
Management And General$711ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$40,472TotalAmt
Program Services$38,449ProgramServicesAmt
Management And General$2,023ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$572TotalAmt
Program Services$543ProgramServicesAmt
Management And General$29ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$28,055TotalAmt
Program Services$2,807ProgramServicesAmt
Management And General$25,248ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$14,505TotalAmt
Program Services$13,779ProgramServicesAmt
Management And General$726ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$22,497TotalAmt
Program Services$21,372ProgramServicesAmt
Management And General$1,125ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,664TotalAmt
Program Services$12,031ProgramServicesAmt
Management And General$633ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$209,002TotalAmt
Program Services$199,791ProgramServicesAmt
Management And General$9,211ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,307TotalAmt
Management And General$2,307ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$36,647TotalAmt
Program Services$34,815ProgramServicesAmt
Management And General$1,832ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescCOMMITTEESDesc
Total$932TotalAmt
Management And General$932ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,292,968TotalAmt
Program Services$1,202,636ProgramServicesAmt
Management And General$90,332ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$200BOYAmt
EOY$200EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$619,788BOYAmt
EOY$569,093EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$104,085BOYAmt
EOY$138,307EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$16,756BOYAmt
EOY$24,390EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$81,185LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$79,828LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,664BOYAmt
EOY$1,357EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,322,200BOYAmt
EOY$2,670,913EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$753,227BOYAmt
EOY$1,117,132EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,819,920BOYAmt
EOY$4,521,392EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$92,998BOYAmt
EOY$33,160EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$3,275BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$96,273BOYAmt
EOY$33,160EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,723,647BOYAmt
EOY$4,488,232EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,723,647BOYAmt
EOY$4,488,232EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,819,920BOYAmt
EOY$4,521,392EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$448,727ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$315,858NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,070,778CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,121,660CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$929,744CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,321,514CurrentTaxYearMinus1YearAmt
Current Tax Year$1,344,931CurrentTaxYearAmt
Total$5,788,627TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,070,778CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,121,660CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$929,744CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,321,514CurrentTaxYearMinus1YearAmt
Current Tax Year$1,344,931CurrentTaxYearAmt
Total$5,788,627TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$5,788,627PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$46,068CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$24,788CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,274CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,138CurrentTaxYearMinus1YearAmt
Current Tax Year$32,859CurrentTaxYearAmt
Total$161,127TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$46,068CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$24,788CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,274CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,138CurrentTaxYearMinus1YearAmt
Current Tax Year$32,859CurrentTaxYearAmt
Total$161,127TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,116,846CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,146,448CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$956,018CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,352,652CurrentTaxYearMinus1YearAmt
Current Tax Year$1,377,790CurrentTaxYearAmt
Total$5,949,754TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97290PublicSupportCY509Pct
Public Support PY5090.97360PublicSupportPY509Pct
Investment Income CY0.02710InvestmentIncomeCYPct
Investment Income PY0.02640InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,005OtherCostOrOtherBasisAmt
Depreciation$2,005DepreciationAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,086OtherCostOrOtherBasisAmt
Depreciation$4,202DepreciationAmt
Book Value$884BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$74,094OtherCostOrOtherBasisAmt
Depreciation$73,621DepreciationAmt
Book Value$473BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,357TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
Financial derivatives and other financial products
Closely-held equity interests
INVESTMENT IN SUBSIDIARY$1,117,132C
FieldValueIRS element (for citing)
Total Book Value Securities$1,117,132TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescFederal income taxesDesc
FieldValueIRS element (for citing)
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,057,553TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$315,858NetUnrealizedGainsInvstAmt
Revenue Not Reported$315,858RevenueNotReportedAmt
Revenue Subtotal$1,741,695RevenueSubtotalAmt
Total Revenue Per Form990$1,741,695TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,292,968TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,292,968ExpensesSubtotalAmt
Total Expenses Per Form990$1,292,968TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceX 2FormAndLineReferenceDesc
ExplanationTHE ASSOCIATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE THE CODE. IN ADDITION, THE ASSOCIATION QUALIFIES FOR CHARITABLE CONTRIBUTIONS DEDUCTIONS UNDER SECTION 170B1A OF THE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509A1 OF THE CODE. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE ASSOCIATION HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JULY 31, 2025 AND 2024. ASC 740, INCOME TAXES, PRESCRIBES THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION CLASSIFICATION INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
PETER BAILY
EXECUTIVE DIRECTOR$279,451$19,752$6,121$305,324
CARLA SPAWN-VAN BERKUM
DIRECTOR OF ACCREDITATION SERVICES$157,670$10,581$8,587$176,838

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 1MISSION STATEMENTTHE ASSOCIATION OF INDEPENDENT MARYLAND SCHOOLS IS AN EDUCATIONAL ORGANIZATION WHICH EXIST TO OFFER AND PROMOTE ACTIVITIES AND SERVICES OF BENEFIT TO MEMBER SCHOOLS. THE ASSOCIATION LEADS BY ANTICIPATING VITAL ISSUES IN EDUCATION AND RESPONDS BY MEETING NEEDS EXPRESSED DIRECTLY BY MEMBER SCHOOLS SPECIFICALLY. THE ASSOCIATION REQUIRES AND PROVIDES A MEANS FOR ACCREDITATION FOR MEMBER SCHOOLS, ENCOURAGES THE EXCHANGE OF INFORMATION AMONG MEMBER SCHOOLS, FOSTERS AND SUPPORTS THE DIVERSITY OF ITS MEMBER SCHOOLS. IT SERVES AS THE FOCAL POINT FOR CONTACT BETWEEN MEMBER SCHOOLS AND THE STATE DEPARTMENT OF EDUCATION AND THE MARYLAND LEGISLATURE, ACTS AS LIAISON WITH INDEPENDENT PAROCHIAL AND PUBLIC SCHOOL ORGANIZATIONS AT THE LOCAL, REGIONAL AND NATIONAL LEVELS, AND PROVIDES PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR THE FACULTY, ADMINISTRATION AND TRUSTEES OF MEMBER SCHOOLS.
Form 990, Part VI, Section B, Line 11REVIEW AND DISCUSSION OF THE 990 IS DONE AT A BOARD OF DIRECTORS MEETING.
Form 990, Part VI, Section B, Line 12CTHE ASSOCIATION OF INDEPENDENT MARYLAND SCHOOLS CONFLICT OF INTEREST POLICY STATES THE FOLLOWING NO MEMBER OF THE BOARD OF DIRECTORS, AND NO EMPLOYEE OR AGENT OF AIMS SHALL MAKE OR PARTICIPATE IN ANY DECISION, REVIEW OR EVALUATION, IN WHICH THAT PERSON HAS A FINANCIAL INTEREST OF ANY KIND. WHETHER DISCLOSED OR UNDISCLOSED, NO MEMBER OF THE BOARD OF TRUSTEES AND NO EMPLOYEE OR AGENT OF AIMS, SHALL MAKE OR PARTICIPATE IN ANY DECISION REVIEW OR EVALUATION IN WHICH THAT PERSON HAS PERSONAL INTEREST TO ALL OTHER PARTICIPANTS IN THE DECISION MAKING PROCESS OR THE BOARD AND THE FINAL DECISION-MAKER OR THE BOARD HAS EXPRESSLY CONCLUDED THAT THE INVOLVEMENT OF THAT PERSON WILL NOT RENDER ANY SUBSEQUENT DECISION SUBJECT TO THE APPEARANCE OF IMPROPRIETY, LACK OF OBJECTIVITY, OR UNDUE INFLUENCE. NO MEMBER OF THE BOARD OF TRUSTEES SHALL MAKE OR PARTICIPATE IN ANY DECISION OR REVIEW OR EVALUATION, WHICH UNIQUELY AFFECTS OR COULD UNIQUELY AFFECT, THAT PERSONS SCHOOLS IN ANY WAY, WHETHER DISCLOSED OR UNDISCLOSED, PROVIDED, HOWEVER, THAT TRUSTEES MAY REVIEW AND ESTABLISH MEMBERSHIP FEES WITHOUT VIOLATING THIS POLICY.
Form 990, Part VI, Section B, Line 15ACOMPENSATION IS DETERMINED BY THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR DETERMINES COMPENSATION FOR THE STAFF AND AN INDEPENDENT EXECUTIVE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMPENSATION COMMITTEE REVIEW SALARY BASED ON COMPARABLE DATA OF OTHER EXECUTIVE DIRECTORS AND HEADS OF SCHOOLS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING REGARDING THE COMPENSATION ARRANGEMENT.
Form 990, Part VI, Section C, Line 19THE GOVERNING DOCUMENTS, POLICIES AND FORM 990 ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1EDUCATORS BENEFIT SERVICESBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1890 AIRPORT PARK ROADAddressLine1Txt
CityGLEN BURNIECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21061ZIPCd
FieldValueIRS element (for citing)
EIN521642161EIN
Primary ActivitiesTHIRD PARTY ADM. OF HEALTH INS.PrimaryActivitiesTxt
Legal Domicile StateMDLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1AIMSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeC CorpEntityTypeTxt
Share Of Total Income$363,905ShareOfTotalIncomeAmt
Share Of EOY Assets$1,336,856ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd