FEDERATION OF STATE MASSAGE THERAPY BOARDS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- FEDERATION OF STATE MASSAGE THERAPY BOARDS (EIN 37-1515680)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-15
- IRS object ID
- 202411369349303071
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T08:29:32-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341874260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ MHM LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 WEST 47TH STREET SUITE 1100 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 371515680 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATION OF STATE MASSAGE THERAPY | BusinessNameLine1Txt |
| Business Name Line2 | BOARDS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FEDE | BusinessNameControlTxt |
| Phone | 9136810380 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7300 COLLEGE BLVD 650 | AddressLine1Txt |
| City | OVERLAND PARK | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66210 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBRA PERSINGER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9136810380 | PhoneNum |
| Signature | 2024-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DEBRA | PersonFirstNm |
| Person Last | PERSINGER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA BURKE | PreparerPersonNm |
| PTIN | P00220718 | PTIN |
| Phone | 8169455500 | PhoneNum |
| Preparation | 2024-05-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CRAIG KNOWLES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7300 COLLEGE BLVD 650 | AddressLine1Txt |
| City | OVERLAND PARK | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66210 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,289,306 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FSMTB.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | TO ENSURE THAT MASSAGE THERAPY IS PROVIDED TO THE PUBLIC SAFELY AND COMPETENTLY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 24 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $94,540 | PYContributionsGrantsAmt |
| CY Contributions Grants | $122,435 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,221,589 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,273,753 | CYProgramServiceRevenueAmt |
| PY Investment Income | $342,911 | PYInvestmentIncomeAmt |
| CY Investment Income | -$25,833 | CYInvestmentIncomeAmt |
| PY Other Revenue | $195,616 | PYOtherRevenueAmt |
| CY Other Revenue | $218,135 | CYOtherRevenueAmt |
| PY Total Revenue | $5,854,656 | PYTotalRevenueAmt |
| CY Total Revenue | $5,588,490 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,638,034 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,754,993 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,403,092 | PYOtherExpensesAmt |
| CY Other Expenses | $3,020,809 | CYOtherExpensesAmt |
| PY Total Expenses | $4,041,126 | PYTotalExpensesAmt |
| CY Total Expenses | $4,775,802 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,813,530 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $812,688 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,762,422 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,446,702 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,006 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $515 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,753,416 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,446,187 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE FEDERATION IS TO SUPPORT ITS MEMBER BOARDS IN THEIR WORK TO ENSURE THAT THE PRACTICE OF MASSAGE THERAPY IS PROVIDED TO THE PUBLIC SAFELY AND COMPETENTLY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,772,850 | ExpenseAmt |
| Revenue | $429,206 | RevenueAmt |
| Desc | PROVIDE EDUCATION, SERVICES, AND GUIDANCE TO MEMBER BOARDS THAT HELP THEM FULFILL THEIR STATUTORY, PROFESSIONAL, PUBLIC, AND ETHICAL OBLIGATIONS IN THE EFFICIENT AND EFFECTIVE REGULATION OF LICENSED PROFESSIONALS. SUCH SERVICES FACILITATE ASSURANCE THAT REGULATORY BOARDS UNDERSTAND AND ADHERE TO THEIR PUBLIC PROTECTION ROLES AND RESPONSIBILITIES IN REGULATING THE PROFESSION AND SUPPORTS THE ABILITIES OF GOVERNMENT TO ACT ON BEHALF OF THE PUBLIC. IMPROVE THE STANDARDS OF MASSAGE THERAPY EDUCATION, LICENSURE, AND PRACTICE THROUGH COOPERATION WITH ENTITIES THAT SHARE THE OBJECTIVE, INCLUDING OTHER MASSAGE THERAPY ORGANIZATIONS, ACCREDITED AGENCIES, GOVERNMENTAL BODIES, AND GROUPS WHOSE AREAS OF INTEREST MAY COINCIDE WITH THOSE OF MEMBER BOARDS. (CONTINUED ON SCHEDULE O)ESTABLISHMENT AND REINFORCEMENT OF SUCH STANDARDS. SUPPORT COMMON SENSE STATE REGULATIONS OF THE PROFESSION THROUGH LEGISLATIVELY ENACTED STATUTES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,156,714 | ExpenseAmt |
| Revenue | $5,032,113 | RevenueAmt |
| Desc | ENSURE THE PROVISION OF A VALID, RELIABLE LICENSING EXAMINATION TO DETERMINE ENTRY LEVEL COMPETENCE FOR LICENSURE IN THE INTEREST OF THE PROTECTION OF HEALTH, SAFETY, AND WELFARE OF THE PUBLIC. THIS PROGRAM REINFORCES CONSUMER BENEFITS BY ACCESSING ENFORCEMENT, DUE PROCESS AND PROTECTION MECHANISMS THROUGH GOVERNMENT INVOLVEMENT, EMPOWERMENT, AND AUTHORITY, WHILE REDUCING THE BURDEN ON GOVERNMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,929,564 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 24 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEBRA PERSINGER EXECUTIVE DIRECTOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9136810380 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7300 COLLEGE BLVD STE 650 | AddressLine1Txt |
| City | OVERLAND PARK | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66210 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CRAIG KNOWLES | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SANDRA ANDERSON | ||||||
| VICE PRESIDENT | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEITH WARREN | ||||||
| TREASURER (AS OF 10/1/22) | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBIN ALEXANDER | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| FOAD ARAIINEJAD | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE ARISMENDEZ | ||||||
| DIRECTOR (AS OF 10/1/22) | 5.00 | Yes (X) | $0 | $0 | $0 | |
| VICTORIA DRAGO | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CAROLINE GUERIN | ||||||
| DIRECTOR (THRU 10/20/22) | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLENE RUSSELL | ||||||
| VICE PRESIDENT (THRU 10/20/22) | 8.00 | Yes (X) | $0 | $0 | $0 | |
| DEBRA PERSINGER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $451,765 | $0 | $126,943 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $451,765 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $126,943 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCS PEARSON INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13036 COLLECTION CENTER DR | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60693 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | EXAM SERVICES | ServicesDesc |
| Compensation | $1,127,907 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $117,435 | MembershipDuesAmt |
| All Other Contributions | $5,000 | AllOtherContributionsAmt |
| Total Contributions | $122,435 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EXAMINATION FEES | Desc |
| Business | 541900 | BusinessCd |
| Total Revenue Column | $5,273,753 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,273,753 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,273,753 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $459,987 | TotalRevenueColumnAmt |
| Exclusion | $459,987 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $22,500 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $22,500 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,500 | TotalRevenueColumnAmt |
| Exclusion | $22,500 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,214,996 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,700,816 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$485,820 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$485,820 | TotalRevenueColumnAmt |
| Exclusion | -$485,820 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $187,566 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $187,566 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $187,566 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,069 | TotalRevenueColumnAmt |
| Exclusion | $8,069 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,069 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,588,490 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,461,319 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,736 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $540,077 | TotalAmt |
| Program Services | $54,007 | ProgramServicesAmt |
| Management And General | $486,070 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $902,037 | TotalAmt |
| Program Services | $845,538 | ProgramServicesAmt |
| Management And General | $56,499 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,710 | TotalAmt |
| Program Services | $52,286 | ProgramServicesAmt |
| Management And General | $17,424 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,214 | TotalAmt |
| Program Services | $99,034 | ProgramServicesAmt |
| Management And General | $53,180 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,955 | TotalAmt |
| Program Services | $59,177 | ProgramServicesAmt |
| Management And General | $31,778 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,191 | TotalAmt |
| Program Services | $115,086 | ProgramServicesAmt |
| Management And General | $37,105 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,781 | TotalAmt |
| Program Services | $56,781 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,143 | TotalAmt |
| Management And General | $27,143 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,174,550 | TotalAmt |
| Program Services | $1,174,550 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,010 | TotalAmt |
| Program Services | $69,010 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,057 | TotalAmt |
| Program Services | $210,765 | ProgramServicesAmt |
| Management And General | $38,292 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,815 | TotalAmt |
| Program Services | $274,218 | ProgramServicesAmt |
| Management And General | $23,597 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,340 | TotalAmt |
| Program Services | $200,272 | ProgramServicesAmt |
| Management And General | $50,068 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $476,331 | TotalAmt |
| Program Services | $456,763 | ProgramServicesAmt |
| Management And General | $19,568 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,963 | TotalAmt |
| Program Services | $38,963 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,310 | TotalAmt |
| Program Services | $214,860 | ProgramServicesAmt |
| Management And General | $3,450 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,318 | TotalAmt |
| Program Services | $8,254 | ProgramServicesAmt |
| Management And General | $2,064 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,775,802 | TotalAmt |
| Program Services | $3,929,564 | ProgramServicesAmt |
| Management And General | $846,238 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,553,457 | BOYAmt |
| EOY | $1,502,100 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $131,146 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $86,862 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,303 | BOYAmt |
| EOY | $44,284 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,327,552 | BOYAmt |
| EOY | $14,804,658 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,281,305 | BOYAmt |
| EOY | $1,554,855 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $540,805 | BOYAmt |
| EOY | $540,805 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,762,422 | BOYAmt |
| EOY | $18,446,702 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,006 | BOYAmt |
| EOY | $515 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,006 | BOYAmt |
| EOY | $515 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,753,416 | BOYAmt |
| EOY | $18,446,187 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,753,416 | BOYAmt |
| EOY | $18,446,187 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,762,422 | BOYAmt |
| EOY | $18,446,702 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $812,688 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $880,083 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $80,251 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $79,962 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $260,436 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94,540 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122,435 | CurrentTaxYearAmt |
| Total | $637,624 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,891,561 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,771,238 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,400,911 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,379,293 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,461,319 | CurrentTaxYearAmt |
| Total | $24,904,322 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,971,812 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,851,200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,661,347 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,473,833 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,583,754 | CurrentTaxYearAmt |
| Total | $25,541,946 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $25,541,946 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $344,183 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $289,204 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $279,042 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $308,716 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $482,487 | CurrentTaxYearAmt |
| Total | $1,703,632 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $344,183 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $289,204 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $279,042 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $308,716 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $482,487 | CurrentTaxYearAmt |
| Total | $1,703,632 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $591,332 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,346 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,373 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,722 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,069 | CurrentTaxYearAmt |
| Total | $636,842 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,907,327 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,144,750 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,962,762 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,793,271 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,074,310 | CurrentTaxYearAmt |
| Total | $27,882,420 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91610 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92020 | PublicSupportPY509Pct |
| Investment Income CY | 0.06110 | InvestmentIncomeCYPct |
| Investment Income PY | 0.05700 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $131,146 | OtherCostOrOtherBasisAmt |
| Depreciation | $86,862 | DepreciationAmt |
| Book Value | $44,284 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $44,284 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,441,430 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $880,083 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $880,083 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,561,347 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $27,143 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $27,143 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,588,490 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,748,659 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,748,659 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $27,143 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $27,143 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,775,802 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FSMTB IS A NON-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES, EXCEPT ON UNRELATED INCOME, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"). CONTRIBUTIONS TO FSMTB ARE DEDUCTIBLE WITHIN THE LIMITATIONS OF THE CODE. FSMTB HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ENTITY WHICH IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. FSMTB'S POLICY IS TO DISCLOSE ANY TAX POSITION THAT IS BENEFICIAL TO FSMTB, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO THE TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2023, AND ACCORDINGLY, NO SUCH DISCLOSURE HAS BEEN MADE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBRA PERSINGER | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $367,261 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $10,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $74,504 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $62,200 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $64,743 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $578,708 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $50,000 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | BOARD MEMBERS OCCASIONALLY GET AN UPGRADED AIRLINE SEAT WHEN NO OTHER ECONOMY SEATS ARE AVAILABLE OR IF THE FLIGHT IS OVER A CERTAIN LENGTH OF TIME. BOARD MEMBERS MAY TRAVEL WITH A COMPANION UP TO TWO TIMES PER CALENDAR YEAR WHILE ON FEDERATION BUSINESS. |
| PART I, LINE 4B | FSMTB SPONSORS A 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN FOR THE BENEFIT OF DEBRA PERSINGER, EXECUTIVE DIRECTOR. THE PLAN AGREEMENT STIPULATES THAT FSMTB CARRIES THE CONTRACTUAL OBLIGATION TO MAKE THE DEFERRED COMPENSATION DISTRIBUTION PAYMENTS. CONTRIBUTIONS TO THE PLAN ARE FULLY VESTED AND AVAILABLE FOR DISTRIBUTION AFTER TWO YEARS. FSMTB MADE A $50,000 CONTRIBUTION TO THE PLAN DURING THE 2022 CALENDAR YEAR. FSMTB PREVIOUSLY MADE ANUNAL CONTRIBUTIONS TO THE PLAN IN THE AMOUNT OF $50,000 ATTRIBUTABLE TO CALENDAR YEARS 2018-2021 THAT WERE REPORTABLE ON SCHEDULE J, PART II, COL (C) AND PART VII, SECTION A, COL (F) AS APPLICABLE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE, COMPRISED OF THE PRESIDENT, VICE PRESIDENT, TREASURER AND EXECUTIVE DIRECTOR, MAY ACT ON BEHALF OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE FEDERATION IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP IS COMPRISED OF STATE REGULATORY BOARDS AND AGENCIES GOVERNING MASSAGE THERAPY IN THE UNITED STATES AND TERRITORIES. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER IS ENTITLED TO ONE VOTE DURING AN ELECTION TO APPOINT MEMBERS TO THE GOVERNING BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY CHANGES TO THE BYLAWS MUST BE VOTED ON AND APPROVED BY A MEMBERSHIP MAJORITY, NOT THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXECUTIVE DIRECTOR AND TREASURER REVIEW FORM 990 PRIOR TO THE FILING WITH THE IRS. THE FORM IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS ANNUALLY SIGNS A WRITTEN ACKNOWLEDGEMENT REGARDING CONFLICTS OF INTEREST AND BEGINS EACH MEETING WITH A CALL TO REVEAL ANY CONFLICTS OF INTEREST THAT MAY HAVE ARISEN SINCE THE PREVIOUS MEETING. |
| FORM 990, PART VI, SECTION B, LINE 15A | THERE IS A WRITTEN EMPLOYMENT CONTRACT IN PLACE TO ADDRESS ANNUAL BASE SALARY INCREASES FOR THE EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORS COMPLETES AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR AND SOLICITS EMPLOYEE FEEDBACK FOR ANY DISCRETIONARY BONUS DECISIONS. THE BOARD ALSO CONSULTS WITH GENERAL ASSOCIATION MANAGEMENT COMMUNITY DATA FOR SIMILAR SIZE NON-PROFIT ORGANIZATIONS, LIKE THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE) AND THE FEDERATION OF ASSOCIATIONS OF REGULATORY BOARDS, TO ESTABLISH AND APPROVE AN ACCEPTABLE SALARY RANGE. COMPENSATION CANNOT EXCEED THE ANNUAL BUDGETED ALLOCATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | SOME DOCUMENTS ARE PUBLISHED ON OUR WEBSITE AND DISTRIBUTED AT ANNUAL MEETINGS. ALL POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST MADE TO THE EXECUTIVE DIRECTOR. |
| FORM 990, PART IX, LINE 11G | EXAM SERVICES: PROGRAM SERVICE EXPENSES 1,156,714. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,156,714. CONSULTING: PROGRAM SERVICE EXPENSES 16,397. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,397. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,439. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,439. |
| FORM 990, PART XII, LINE 1: | THE ACCOMPANYING FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("GAAP"). THAT BASIS DIFFERS FROM GAAP PRIMARILY BECAUSE FSMTB HAS NOT RECOGNIZED ACCOUNTS RECEIVABLE, PREPAID EXPENSES, INVENTORY, NET CASH SURRENDER VALUE OF OFFICER LIFE INSURANCE, ACCOUNTS PAYABLE, DEFERRED REVENUE, AND OTHER ACCRUED LIABILITIES SUCH AS THAT FOR SALARIES AND WAGES, EMPLOYER PORTION OF PAYROLL TAXES, VACATION, AND DEFERRED COMPENSATION LIABILITIES. |
| FORM 990, PART XII, LINE 2C: | THE FINANCE COMMITTEE IS RESPONSIBLE FOR REVIEWING THE ANNUAL BUDGET, THE FEDERATION'S INVESTMENTS, AND THE FINANCIAL STATEMENT AUDIT. THE COMMITTEE RECOMMENDS THE BUDGET TO THE BOARD OF DIRECTORS AND ADVISES THE BOARD OF FISCAL POLICY TO ASSURE PRUDENCE AND INTEGRITY OF FISCAL MANAGEMENT AND RESPONSIVENESS TO MEMBER BOARD NEEDS. THE TREASURER AND EXECUTIVE DIRECTOR, ON BEHALF OF THE BOARD, REVIEW AND SIGN THE AUDITOR CONTRACT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |