VIRGINIA MARYLAND DELAWARE ASSOCIATION OF ELECTRIC COOPERATIV: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- VIRGINIA MARYLAND DELAWARE ASSOCIATION OF ELECTRIC COOPERATIV (EIN 54-0553861)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-15
- IRS object ID
- 202203199349306615
- Schema version
- 2021v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-15T09:51:08-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541631262 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEITER STEPHENS HURST GARY & SHREAVES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4401 DOMINION BLVD | AddressLine1Txt |
| City | GLEN ALLEN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 540553861 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIRGINIA MARYLAND AND DELAWARE | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION OF ELECTRIC COOPERATIVES | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VIRG | BusinessNameControlTxt |
| Phone | 8049684034 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4201 DOMINION BLVD | AddressLine1Txt |
| City | GLEN ALLEN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23060 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN MOSIER | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 8049684034 | PhoneNum |
| Signature | 2022-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BRIAN | PersonFirstNm |
| Person Last | MOSIER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAYME MIKA | PreparerPersonNm |
| PTIN | P00852731 | PTIN |
| Phone | 8047470000 | PhoneNum |
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 | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRIAN MOSIER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4201 DOMINION BLVD | AddressLine1Txt |
| City | GLEN ALLEN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,911,064 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTP://WWW.VMDAEC.COM/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1944 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | TRADE ASSOCIATION FOR ELECTRIC COOPERATIVES | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 31 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $1,048,051 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,182,204 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,279,502 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,848 | PYInvestmentIncomeAmt |
| CY Investment Income | $90 | CYInvestmentIncomeAmt |
| PY Other Revenue | $16,117 | PYOtherRevenueAmt |
| CY Other Revenue | $631,472 | CYOtherRevenueAmt |
| PY Total Revenue | $7,203,169 | PYTotalRevenueAmt |
| CY Total Revenue | $7,911,064 | 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 | $3,825,400 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,742,344 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,518,377 | PYOtherExpensesAmt |
| CY Other Expenses | $3,602,726 | CYOtherExpensesAmt |
| PY Total Expenses | $7,343,777 | PYTotalExpensesAmt |
| CY Total Expenses | $7,345,070 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$140,608 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $565,994 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,527,090 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,896,321 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,119,511 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $922,748 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,407,579 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,973,573 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TRADE ASSOCIATION FOR ELECTRIC COOPERATIVES | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PUBLICATION AND DISTRIBUTION OF TRADE ASSOCIATION MAGAZINE, MEMBERSHIP DIRECTORY AND OTHER PUBLICATIONS, COMMUNICATIONS AND PUBLIC RELATIONS EFFORTS FOR MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEVELOP AND PROVIDE EDUCATIONAL WORKSHOPS, RISK MANAGEMENT, REGULATORY AND COMPLIANCE PROGRAMS AND SERVICES FOR MEMBERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 |
| 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 |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 53 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 31 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| 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 | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | 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 | 0 | 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 | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | OLD DOMINION ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8047470592 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4201 DOMINION BOULEVARD | AddressLine1Txt |
| City | GLEN ALLEN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 230602310 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| J WILLIAM ANDREW JR | |||||||
| BOARD MEMBER - ENDED 04/21 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT E ARNOLD | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $2,000 | $0 | $0 | ||
| FRANK BACON | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $1,600 | $0 | $0 | ||
| JEFFREY S EDWARDS | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JEANNETTE EVERETT | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $2,800 | $0 | $0 | ||
| STAN C FEUERBERG | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GEORGE GOIN | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $2,400 | $0 | $0 | ||
| STEVE HARMON | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| WADE HOUSE | |||||||
| TREASURER | 2.00 | Yes (X) | $3,600 | $0 | $0 | Yes (X) | |
| JAMES HUFFMAN | |||||||
| BOARD MEMBER | 4.00 | Yes (X) | $2,800 | $0 | $0 | ||
| MICHAEL KEYSER | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN C LEE JR | |||||||
| BOARD MEMBER | 3.50 | Yes (X) | $0 | $0 | $0 | ||
| MIKE MALANDRO | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL SANDRIDGE | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $2,400 | $0 | $0 | ||
| BUTCH WILLIAMSON | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GARY WOOD | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PATRICIA DOREY | |||||||
| CHAIRMAN OF THE BOARD | 4.00 | Yes (X) | $5,000 | $0 | $0 | Yes (X) | |
| FLETCHER JONES | |||||||
| BOARD MEMBER | 4.00 | Yes (X) | $3,600 | $0 | $0 | ||
| RUSSELL G BROWN | |||||||
| VICE CHAIRMAN | 2.00 | Yes (X) | $5,400 | $0 | $0 | Yes (X) | |
| JEFF AHEARN | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS BOTT | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $2,200 | $0 | $0 | ||
| JOHN HEWA | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BRAD HICKS | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID KINDLE | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $1,000 | $0 | $0 | ||
| CASEY LOGAN | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RANDAL MEYERS | |||||||
| BOARD MEMBER - ENDED 3/21 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SANFORD REEVES | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $2,400 | $0 | $0 | ||
| GREG ROGERS | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TODD VAN HORN | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $1,800 | $0 | $0 | ||
| HERBERT PATRICK | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $2,600 | $0 | $0 | ||
| BRAD COPPOCK | |||||||
| BOARD MEMBER - BEGAN 03/21 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG STARHEIM | |||||||
| BOARD MEMBER - BEGAN 04/21 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD JOHNSTONE | |||||||
| PRESIDENT & CEO - ENDED 6/21 | 40.00 | $172,240 | $0 | $48,962 | Yes (X) | ||
| BRIAN MOSIER | |||||||
| PRESIDENT & CEO | 40.00 | $240,717 | $0 | $190,606 | Yes (X) | ||
| SAMUEL BRUMBERG | |||||||
| ASSOCIATION COUNSEL | 40.00 | $122,393 | $0 | $85,732 | Yes (X) | ||
| ANDREW VEHORN | |||||||
| VP GOVERNMENTAL AFFAIRS | 40.00 | $151,139 | $0 | $102,084 | Yes (X) | ||
| ALAN W SCRUGGS | |||||||
| VP SAFETY & TRAINING SE | 40.00 | $137,265 | $0 | $93,148 | Yes (X) | ||
| JAMES JARVIS III | |||||||
| MANAGER OF SAFETY SERVICES | 40.00 | $105,831 | $0 | $115,965 | Yes (X) | ||
| DAREN BUTCHER | |||||||
| MANAGER OF SAFETY TRAINING | 40.00 | $100,622 | $0 | $94,738 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,071,807 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $731,235 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| QUAD GRAPHICS INC | |||||
| PO BOX 644840 | PITTSBURG | PA | 152644840 | PRINTING SERVICES | $921,594 |
| LSC COMMUNICATIONS US LLC | |||||
| PO BOX 531840 | ATLANTA | GA | 303531840 | PRINTING SERVICES | $104,853 |
| PHOENIX TECHNOLOGIES | |||||
| 75 SPEICHER DRIVE | ACCIDENT | MD | 21520 | SOFTWARE DEVELOPMENT | $104,177 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MAGAZINE | 511120 | $3,335,696 | $3,191,643 | $144,053 |
| MEMBERSHIP DUES | 611710 | $1,507,088 | $1,507,088 | |
| SAFETY & TRAINING | 611710 | $1,277,524 | $1,089,403 | $188,121 |
| ADVERTISING | 511120 | $510,872 | $510,872 | |
| EDUCATIONAL SERVICES | 611710 | $398,564 | $398,564 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $249,758 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,753 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $205,005 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,279,502 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $90 | TotalRevenueColumnAmt |
| Exclusion | $90 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISCELLANEOUS NON-OPERATING | 900003 | $613,598 | $613,598 |
| CREATIVE SERVICES | 900003 | $16,215 | $16,215 |
| SUBSCRIPTIONS | 900003 | $1,659 | $1,659 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $631,472 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,911,064 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,862,923 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,048,051 | UnrelatedBusinessRevenueAmt |
| Exclusion | $90 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,125 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,201,413 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,779 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,960 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,067 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,336 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,736 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,480 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,329 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,495 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,913 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,987 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,390 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| YOUTH PROJECTS/OTHER LE | $1,358,705 |
| POSTAGE AND SHIPPING | $816,573 |
| SPEAKERS/GROUP FUNCTION | $179,475 |
| DUES/SUBSCRIPTIONS,CONT | $118,575 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,560 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,345,070 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $711,950 | BOYAmt |
| EOY | $614,141 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $907,180 | BOYAmt |
| EOY | $607,278 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $385,608 | BOYAmt |
| EOY | $346,992 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $252,279 | BOYAmt |
| EOY | $248,868 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,832,700 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,117,988 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,514,980 | BOYAmt |
| EOY | $1,714,712 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $642,958 | BOYAmt |
| EOY | $642,958 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,135 | BOYAmt |
| EOY | $721,372 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,527,090 | BOYAmt |
| EOY | $4,896,321 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $462,750 | BOYAmt |
| EOY | $477,738 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $656,761 | BOYAmt |
| EOY | $445,010 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,119,511 | BOYAmt |
| EOY | $922,748 | 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 | $3,407,579 | BOYAmt |
| EOY | $3,973,573 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,407,579 | BOYAmt |
| EOY | $3,973,573 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,527,090 | BOYAmt |
| EOY | $4,896,321 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $565,994 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,500 | OtherCostOrOtherBasisAmt |
| Book Value | $41,500 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,368,509 | OtherCostOrOtherBasisAmt |
| Depreciation | $138,131 | DepreciationAmt |
| Book Value | $1,230,378 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $614,359 | OtherCostOrOtherBasisAmt |
| Depreciation | $570,524 | DepreciationAmt |
| Book Value | $43,835 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $735,278 | OtherCostOrOtherBasisAmt |
| Depreciation | $409,333 | DepreciationAmt |
| Book Value | $325,945 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $73,054 | OtherCostOrOtherBasisAmt |
| Book Value | $73,054 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,714,712 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENTS-OTHER ASSOCIATIONS & ORGANIZATIONS | Desc |
| Book Value | $642,958 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $642,958 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EMPLOYEE RETENTION CREDIT RECEIVABLE | Desc |
| Book Value | $721,372 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $721,372 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,911,064 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,911,064 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,911,064 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,345,070 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,345,070 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,345,070 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION HAS ADOPTED ACCOUNTING GUIDANCE RELATED TO UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES THE MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE ASSOCIATION'S FINANCIAL STATEMENTS. IN ACCORDANCE WITH THIS GUIDANCE, THE ASSOCIATION DISCLOSES THE EXPECTED FUTURE TAX CONSEQUENCES OF UNCERTAIN TAX POSITIONS PRESUMING THE TAXING AUTHORITIES' FULL KNOWLEDGE OF THE FACTS AND THE ASSOCIATION'S POSITION AND RECORDS UNRECOGNIZED TAX BENEFITS OR LIABILITIES FOR KNOWN, OR ANTICIPATED TAX ISSUES BASED ON THE ASSOCIATION'S ANALYSIS OF WHETHER ADDITIONAL TAXES WOULD BE DUE TO THE AUTHORITY GIVEN THEIR FULL KNOWLEDGE OF THE TAX POSITION. THE ASSOCIATION'S ASSESSMENTS FOR 2021 AND 2020 DETERMINED THAT THERE WERE NO TAX POSITIONS WHICH WOULD REQUIRE RECOGNITION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRIAN MOSIER | ||||||||||||||
| PRESIDENT & CEO | $237,126 | $0 | $2,575 | $0 | $1,016 | $0 | $161,359 | $0 | $29,247 | $0 | $431,323 | $0 | $0 | $0 |
| ANDREW VEHORN | ||||||||||||||
| VP GOVERNMENTAL AFFAIRS | $147,756 | $0 | $1,976 | $0 | $1,407 | $0 | $72,287 | $0 | $29,797 | $0 | $253,223 | $0 | $0 | $0 |
| ALAN W SCRUGGS | ||||||||||||||
| VP SAFETY & TRAINING SE | $133,364 | $0 | $1,695 | $0 | $2,206 | $0 | $68,255 | $0 | $24,893 | $0 | $230,413 | $0 | $0 | $0 |
| JAMES JARVIS III | ||||||||||||||
| MANAGER OF SAFETY SERVICES | $103,065 | $0 | $1,374 | $0 | $1,392 | $0 | $89,350 | $0 | $26,615 | $0 | $221,796 | $0 | $0 | $0 |
| RICHARD JOHNSTONE | ||||||||||||||
| PRESIDENT & CEO - ENDED 6/21 | $169,880 | $0 | $0 | $0 | $2,360 | $0 | $38,719 | $0 | $10,243 | $0 | $221,202 | $0 | $0 | $0 |
| SAMUEL BRUMBERG | ||||||||||||||
| ASSOCIATION COUNSEL | $119,503 | $0 | $1,567 | $0 | $1,323 | $0 | $57,754 | $0 | $27,978 | $0 | $208,125 | $0 | $0 | $0 |
| DAREN BUTCHER | ||||||||||||||
| MANAGER OF SAFETY TRAINING | $97,139 | $0 | $1,224 | $0 | $2,259 | $0 | $84,621 | $0 | $10,117 | $0 | $195,360 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | VIRGINIA, MARYLAND AND DELAWARE ASSOCIATION IS A NON-STOCK CORPORATION, WITH 15 MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS IS COMPRISED OF REPRESENTATIVES FROM EACH OF THE MEMBERS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | A FINAL DRAFT OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW. THE 990 IS REVIEWED BY AN OFFICER OF THE ORGANIZATION BEFORE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE COMPANY'S CODE OF ETHICS. GENERAL COUNSEL SERVES AS THE COMPLIANCE OFFICER TO ADMINISTER THE CODE OF ETHICS. WHEN CONTACTED, THE COMPLIANCE OFFICER IS OBLIGATED TO RECORD ANY REPORT ALLEGING A VIOLATION OF THE CODE AND TO TAKE EFFECTIVE STEPS TO INVESTIGATE SUCH REPORT. PERIODICALLY, AS DETERMINED AND REQUESTED BY THE PRESIDENT/CEO, THE COMPLIANCE OFFICER WILL SUBMIT A MEMORANDUM OUTLINING THE COMPLAINTS HE HAS RECEIVED FOR THAT PERIOD, THE RESULTS OF ALL INVESTIGATIONS, AND RECOMMENDATIONS FOR REMEDIAL ACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | GENERAL PHILOSOPHY OUR COMPENSATION PHILOSOPHY HAS FOUR OBJECTIVES: 1)ATTRACT AND RETAIN A QUALIFIED, DIVERSE WORKFORCE THROUGH A COMPETITIVE COMPENSATION PROGRAM; 2)PROVIDE EQUITABLE AND FAIR COMPENSATION; 3)SUPPORT OUR BUSINESS STRATEGY; AND 4)ENSURE COMPLIANCE WITH APPLICABLE LAWS AND REGULATIONS. TARGETED OVERALL COMPENSATION OUR COMPENSATION PROGRAM UTILIZES ACCURATE, DETAILED JOB DESCRIPTIONS FOR ALL OF OUR EMPLOYEES, INCLUDING SENIOR MANAGEMENT WITH THE EXCEPTION OF THE CEO, AS AN INSTRUMENT TO ESTABLISH BENCHMARKED POSITIONS. THE MARKET COMPENSATION INFORMATION FOR EACH POSITION IS DERIVED FROM SALARY DATA PROVIDED BY THIRD PARTIES THROUGH NATIONAL SURVEYS AND INCLUDES SALARY DATA FOR POSITIONS WITHIN THE DETERMINED COMPETITIVE LABOR MARKET. OUR JOB DESCRIPTIONS ARE REVIEWED ANNUALLY AND INCLUDE ESSENTIAL AND NON-ESSENTIAL RESPONSIBILITIES, REQUIRED KNOWLEDGE, SKILLS AND ABILITIES, FORMAL EDUCATION AND EXPERIENCE NECESSARY TO ACCOMPLISH THE REQUIREMENTS OF THE POSITION WHICH IN TURN HELPS US ACHIEVE OPERATIONAL GOALS. UTILIZING THIS INFORMATION, OUR HUMAN RESOURCES DEPARTMENT DETERMINES A MARKET-BASED SALARY FOR EACH POSITION BASED UPON SALARY SURVEY DATA PROVIDED BY THIRD PARTIES. A THIRD-PARTY CONSULTANT REVIEWS THE MARKET-BASED SALARY DATA WE COMPILED FOR REASONABLENESS AND FAIRNESS ANNUALLY. OUR BOARD OF DIRECTORS HAS DEFINED MARKET-BASED SALARY AS APPROXIMATELY 95% TO 100% OF THE 50TH PERCENTILE OF THE MARKET, EXCLUDING NEW HIRES THAT MAY BE HIRED AT 90% OF THE 50TH PERCENTILE OF MARKET UNTIL A LEARNING PERIOD IS COMPLETE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |