FEDERATION OF STATE MASSAGE THERAPY BOARDS: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- FEDERATION OF STATE MASSAGE THERAPY BOARDS (EIN 37-1515680)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-07-15
- IRS object ID
- 202031979349307438
- Schema version
- 2018v3.2
- 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 | 2020-07-15T17:58:51-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | 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 | 2018-07-01 | 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 BOULEVARD NO 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 | 2020-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA BURKE | PreparerPersonNm |
| PTIN | P00220718 | PTIN |
| Phone | 8169455500 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 4.17.130.218 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-07-15 | IPDt |
| IP Tm | 17:46:06 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 15221FC6E68EB1B2961E8E3A93BE1F1B90CD87D2 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DEBRA PERSINGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7300 COLLEGE BOULEVARD NO 650 | AddressLine1Txt |
| City | OVERLAND PARK | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66210 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,350,257 | 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 | THE PRIMARY EXEMPT PURPOSE 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 IN A SAFE AND EFFECTIVE MANNER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 18 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | -$21,748 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$21,748 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $84,041 | PYContributionsGrantsAmt |
| CY Contributions Grants | $80,251 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,144,403 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,742,674 | CYProgramServiceRevenueAmt |
| PY Investment Income | $414,896 | PYInvestmentIncomeAmt |
| CY Investment Income | $382,246 | CYInvestmentIncomeAmt |
| PY Other Revenue | $135,855 | PYOtherRevenueAmt |
| CY Other Revenue | $724,545 | CYOtherRevenueAmt |
| PY Total Revenue | $5,779,195 | PYTotalRevenueAmt |
| CY Total Revenue | $5,929,716 | 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 | $1,212,124 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,285,990 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,970,833 | PYOtherExpensesAmt |
| CY Other Expenses | $4,184,489 | CYOtherExpensesAmt |
| PY Total Expenses | $5,182,957 | PYTotalExpensesAmt |
| CY Total Expenses | $5,470,479 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $596,238 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $459,237 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,497,801 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,025,766 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $623,990 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $584,479 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,873,811 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,441,287 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PRIMARY EXEMPT PURPOSE 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 IN A SAFE AND EFFECTIVE MANNER. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $129,618 | ExpenseAmt |
| Revenue | $16,290 | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,340,326 | ExpenseAmt |
| Revenue | $4,598,224 | 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 |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,431,564 | ExpenseAmt |
| Revenue | $852,705 | RevenueAmt |
| Desc | 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. ESTABLISHMENT AND REINFORCEMENT OF SUCH STANDARDS SUPPORT COMMON SENSE STATE REGULATIONS OF THE PROFESSION THROUGH LEGISLATIVELY ENACTED STATUTES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,901,508 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | 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 |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 18 | 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 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9136810380 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7300 COLLEGE BOULEVARD SUITE 650 | AddressLine1Txt |
| City | OVERLAND PARK | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66210 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CHARLENE RUSSELL | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBIN ALEXANDER | ||||||
| VICE PRESIDENT | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID COX | ||||||
| TREASURER | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ED BOLDEN | ||||||
| PAST PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DIANNE LAYDEN | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| TOM RYAN | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG KNOWLES | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| VICTORIA DRAGO | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DEBRA PERSINGER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | Yes (X) | $408,153 | $0 | $22,108 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $408,153 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $22,108 | 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 (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PEARSON VUE | |||||
| 5601 GREEN VALLEY DRIVE 220 | BLOOMINGTON | MN | 55437 | EXAM DELIVERY FEES | $1,509,398 |
| PCSV | |||||
| 25 CENTURY BOULEVARD SUITE 505 | NASHVILLE | TN | 37214 | EXAM FEES | $684,778 |
| BAKER & MCKENZIE LLP | |||||
| 815 CONNECTICUT AVE NW | WASHINGTON | DC | 20006 | LEGAL FEES | $537,597 |
| DEG DIGITAL | |||||
| 6601 COLLEGE BOULEVARD 6TH FLOOR | OVERLAND PARK | KS | 66211 | DATABASE/WEBSITE DEVELOPMENT | $189,098 |
| MEANINGFUL MEASUREMENT | |||||
| 3170 N SHERIDAN RD STE1008 | CHICAGO | IL | 60657 | RESEARCH | $138,886 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $80,207 | MembershipDuesAmt |
| All Other Contributions | $44 | AllOtherContributionsAmt |
| Total Contributions | $80,251 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EXAM REVENUES | 900099 | $4,598,224 | $4,598,224 |
| MOBILITY FEES | 900099 | $128,160 | $128,160 |
| ANNUAL MEETING | 900099 | $16,290 | $16,290 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,742,674 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $322,435 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$21,748 | UnrelatedBusinessRevenueAmt |
| Exclusion | $344,183 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $464,678 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $404,867 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $59,811 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,811 | TotalRevenueColumnAmt |
| Exclusion | $59,811 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $148,887 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $15,674 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $133,213 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $133,213 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LEGAL COMPENSATION | 900099 | $572,028 | $572,028 |
| CREDIT CARD REWARDS | 900099 | $11,931 | $11,931 |
| OTHER INCOME | 900099 | $7,373 | $7,373 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $591,332 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,929,716 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,467,219 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$21,748 | UnrelatedBusinessRevenueAmt |
| Exclusion | $403,994 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $418,284 | TotalAmt |
| Program Services | $351,957 | ProgramServicesAmt |
| Management And General | $66,327 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $685,899 | TotalAmt |
| Program Services | $577,136 | ProgramServicesAmt |
| Management And General | $108,763 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,715 | TotalAmt |
| Program Services | $25,844 | ProgramServicesAmt |
| Management And General | $4,871 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,795 | TotalAmt |
| Program Services | $66,301 | ProgramServicesAmt |
| Management And General | $12,494 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,297 | TotalAmt |
| Program Services | $60,833 | ProgramServicesAmt |
| Management And General | $11,464 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $674,377 | TotalAmt |
| Program Services | $567,441 | ProgramServicesAmt |
| Management And General | $106,936 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,919 | TotalAmt |
| Program Services | $31,906 | ProgramServicesAmt |
| Management And General | $6,013 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,537 | TotalAmt |
| Program Services | $42,524 | ProgramServicesAmt |
| Management And General | $8,013 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,469 | TotalAmt |
| Program Services | $2,919 | ProgramServicesAmt |
| Management And General | $550 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,896 | TotalAmt |
| Program Services | $23,473 | ProgramServicesAmt |
| Management And General | $4,423 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,842 | TotalAmt |
| Program Services | $2,422 | ProgramServicesAmt |
| Management And General | $39,420 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,875 | TotalAmt |
| Program Services | $216,984 | ProgramServicesAmt |
| Management And General | $40,891 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,567 | TotalAmt |
| Management And General | $79,567 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,077 | TotalAmt |
| Program Services | $195,077 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,524 | TotalAmt |
| Program Services | $119,524 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,149 | TotalAmt |
| Program Services | $338,380 | ProgramServicesAmt |
| Management And General | $63,769 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,091 | TotalAmt |
| Program Services | $6,808 | ProgramServicesAmt |
| Management And General | $1,283 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EXAM DELIVERY AND ADMIN | $2,258,256 | $2,258,256 | |
| MISCELLANEOUS | $16,310 | $13,723 | $2,587 |
| DUES AND SUBSCRIPTIONS | $5,233 | $5,233 | |
| BANK CHARGES | $3,567 | $3,567 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,800 | TotalAmt |
| Management And General | $2,800 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,470,479 | TotalAmt |
| Program Services | $4,901,508 | ProgramServicesAmt |
| Management And General | $568,971 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $942,579 | BOYAmt |
| EOY | $805,801 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $503,092 | BOYAmt |
| EOY | $414,570 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $323,652 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $19,664 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,566 | BOYAmt |
| EOY | $43,887 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $87,230 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $60,937 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,460 | BOYAmt |
| EOY | $26,293 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,473,010 | BOYAmt |
| EOY | $9,915,433 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,706,033 | BOYAmt |
| EOY | $1,536,947 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $807,061 | BOYAmt |
| EOY | $939,519 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,497,801 | BOYAmt |
| EOY | $14,025,766 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $578,971 | BOYAmt |
| EOY | $538,871 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,019 | BOYAmt |
| EOY | $45,608 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $623,990 | BOYAmt |
| EOY | $584,479 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,873,811 | BOYAmt |
| EOY | $13,441,287 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,873,811 | BOYAmt |
| EOY | $13,441,287 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,497,801 | BOYAmt |
| EOY | $14,025,766 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $459,237 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $145,002 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$36,763 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 | $68,025 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $80,788 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $74,962 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $84,041 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $80,251 | CurrentTaxYearAmt |
| Total | $388,067 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,426,845 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,155,949 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,004,129 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,301,504 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,891,561 | CurrentTaxYearAmt |
| Total | $29,779,988 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,494,870 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,236,737 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,079,091 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,385,545 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,971,812 | CurrentTaxYearAmt |
| Total | $30,168,055 | 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 | $30,168,055 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $200,453 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $306,783 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $216,364 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $347,902 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $344,183 | CurrentTaxYearAmt |
| Total | $1,415,685 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $200,453 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $306,783 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $216,364 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $347,902 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $344,183 | CurrentTaxYearAmt |
| Total | $1,415,685 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,320 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,425 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,900 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $591,332 | CurrentTaxYearAmt |
| Total | $618,007 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,699,643 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,544,945 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,316,355 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,733,477 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,907,327 | CurrentTaxYearAmt |
| Total | $32,201,747 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.93680 | PublicSupportCY509Pct |
| Public Support PY509 | 0.95090 | PublicSupportPY509Pct |
| Investment Income CY | 0.04400 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03800 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART VIII, LINE 11A | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME IS MISCELLANEOUS DEPOSITS AND LEGAL COMPENSATION | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $87,230 | OtherCostOrOtherBasisAmt |
| Depreciation | $60,937 | DepreciationAmt |
| Book Value | $26,293 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $26,293 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SECURITY DEPOSIT | $78,576 |
| CVS LIFE INSURANCE | $860,943 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $939,519 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,003,092 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $145,002 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $15,674 | OtherRevenueAmt |
| Revenue Not Reported | $160,676 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,842,416 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $50,537 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $36,763 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $87,300 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,929,716 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,435,616 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $15,674 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $15,674 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,419,942 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $50,537 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $50,537 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,470,479 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | 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 WITH REGARD TO FASB ASC 740-10 IS TO RECORD A LIABILITY FOR 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, 2019 AND 2018, AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | STUDY GUIDE 15,674. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | PARTNERSHIP INCOME 36,763. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | STUDY GUIDE 15,674. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 | $309,692 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $51,372 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $47,089 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $11,516 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $10,592 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $430,261 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | DEBRA PERSINGER, THE ORGANIZATION'S EXECUTIVE DIRECTOR, PARTICIPATED IN A SPLIT DOLLAR LIFE INSURANCE POLICY. THE ORGANIZATION PAID PREMIUMS OF $65,061.59 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION IS COMPRISED OF MEMBERS, NOT STOCKHOLDERS. 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 BY LAWS 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 THE TREASURER REVIEW THE FORM 990 PRIOR TO THE FILING OF THE RETURN WITH THE IRS. ALL OTHER BOARD MEMBERS HAVE ACCCESS TO REVIEW THE RETURN, IF THEY SO CHOOSE. |
| 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 | THE BOARD OF DIRECTORS COMPLETES AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR FOR MERIT-BASED INCREASE AND CONSULTS WITH GENERAL ASSOCIATION MANAGEMENT COMMUNITY DATA FOR SIMILAR SIZE NON-PROFIT ORGANIZATIONS TO ESTABLISH AN ACCEPTABLE SALARY RANGE. COMPENSATION DOES NOT EXCEED 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 XI, LINE 9: | BOOK TO TAX DIFFERENCE ON PASSTHROUGH INCOME -36,763. |