2024-03-15T14:04:09-05:00 2023-10-31 474526160 EFPR GROUP CPAS PLLC 100 SOUTH CLINTON AVE SUITE 1500 ROCHESTER NY 146041801 990 2022-11-01 812548753 INTERNATIONAL MUNICIPAL SIGNAL ASSOCIATION INC INTE 3213920500 597 HAVERTY CT 100 ROCKLEDGE FL 32955 JOHN TYSON EVATZ INTERIM EXECUTIVE DIRECTOR 3213920500 2024-03-15 1 JOHN TYSON EVATZ 999009999 0 CHRISTOPHER JOHNSTON P00896198 5854278900 2024-03-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN TYSON EVATZ 597 HAVERTY CT 100 ROCKLEDGE FL 32955 2714944 0 X WWW.IMSASAFETY.ORG X 2016 FL THE LEADING INTERNATIONAL RESOURCE FOR PUBLIC SAFETY INFORMATION, EDUCATION AND CERTIFICATION. 7 7 15 132 471587 91717 0 0 1727679 1928918 7395 28944 31254 40359 1766328 1998221 1000 3000 0 0 466823 482445 0 0 0 1115823 1244969 1583646 1730414 182682 267807 2023688 2499416 377690 532119 1645998 1967297 X DELIVERING VALUE FOR MEMBERS BY PROVIDING THE LATEST INFORMATION AND EDUCATION IN THE INDUSTRY. 0 0 236686 3000 619400 PROFESSIONAL SERVICES (MEMBERSHIP) - THE PROGRAM'S OBJECTIVES ARE TO IMPROVE THE EFFICIENCY, INSTALLATION, CONSTRUCTION, AND MAINTENANCE OF PUBLIC SAFETY EQUIPMENT AND SYSTEMS BY INCREASING THE KNOWLEDGE OF ITS MEMBERS ON TRAFFIC SIGNALS, FIRE ALARMS, RADIO COMMUNICATIONS, STREET LIGHTING, SIGNS AND MARKINGS AND OTHER RELATED SYSTEMS. 385089 420195 INTERNATIONAL ANNUAL CONFERENCE AND SCHOOLS - AT THE CONFERENCE, MEMBERS BECOME EXPOSED TO THE LATEST PRODUCT INNOVATIONS AND HEAR SPEAKERS ON PUBLIC SAFETY SUBJECTS WHICH HOPEFULLY EDUCATE AND MOTIVATE. MEMBERS HAVE A CHANCE TO MEET AND EXCHANGE IDEAS WITH OTHERS IN THE PUBLIC SAFETY FIELD FROM AROUND THE WORLD. 437416 458095 THE ASSOCIATION HAS AN AGREEMENT WITH THE PUBLIC SAFETY COORDINATION ASSOCIATES (PSCA) WHERE PSCA WILL CONDUCT ALL DESIGNATED AND CERTIFIED FREQUENCY COORDINATION SERVICES FOR THE ASSOCIATION. 324936 IMSA JOURNAL - THE IMSA JOURNAL IS PUBLISHED AND DISTRIBUTED TO MEMBERS SIX TIMES A YEAR TO INFORM THEM OF NEW PRODUCTS AND TOOLS, TECHNOLOGICAL ADVANCES, NEW APPLICATIONS, AND NEW IDEAS IN THE PUBLIC SAFETY FIELD. IT ALSO FURNISHES CURRENT SECTION'S NEWS AND ACTIVITIES AND INFORMATION ON THE LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL LEVELS. 324936 1384127 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 13 0 1 15 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 FL X JOHN TYSON EVATZ INTERIM EXECUTIVE DIRECTOR 3213920500 597 HAVERTY CT 100 ROCKLEDGE FL 32955 X KEVIN MUSICK PRESIDENT (UNTIL 6/30/23) 3.00 1.00 X X 0 0 0 JOHN TYSON EVATZ PAST PRESIDENT (UNTIL 6/30/23) 3.00 1.00 X X 0 0 0 KEVIN MUSICK PAST PRESIDENT (BEG. 6/30/23) 2.00 1.00 X X 0 0 0 MICHAEL C LICALZI PRESIDENT (BEG. 6/30/23) 3.00 1.00 X X 0 0 0 CRAIG MACKENZIE DIRECTOR-AT-LARGE 1.00 X 0 0 0 GUY T PETINGA II DIRECTOR-AT-LARGE 1.00 X 0 0 0 STEPHEN D MAY DIRECTOR-AT-LARGE 1.00 X 0 0 0 DAVID R EDWARDS DIRECTOR-AT-LARGE (UNTIL 6/30/23) 1.00 X 0 0 0 JOHN L HIGHTOWER DIRECTOR-AT-LARGE (BEG. 6/30/23) 1.00 X 0 0 0 RAYMOND A PARMIGIANI DIRECTOR-AT-LARGE (BEG. 6/30/23) 1.00 X 0 0 0 TOBY CUMMINGS EXECUTIVE DIRECTOR (UNTIL 6/30/23) 25.00 20.00 X 184439 0 24579 JOHN TYSON EVATZ INTERIM EXECUTIVE DIR. (BEG. 7/3/23) 25.00 20.00 X 0 0 0 184439 0 24579 1 0 1 0 0 DUES 611600 734651 579041 155610 PSCA SERVICE INCOME 611710 458095 458095 CONFERENCE 611600 420195 420195 JOURNAL ADVERTISING 513120 315977 315977 1928918 42786 42786 702881 716723 -13842 -13842 -13842 EMPLOYEE RETENTION CRE 900099 33458 33458 MISCELLANEOUS 900099 6901 6901 40359 1998221 1497690 471587 28944 3000 3000 125614 63440 62174 265037 173906 91131 12336 8002 4334 49542 30830 18712 29916 18258 11658 67800 67800 12267 12267 6798 6798 70360 39701 30659 8573 7688 885 15857 15407 450 63786 56932 6854 33349 30261 3088 4638 4638 211230 211230 310 310 6395 5708 687 22117 16267 5850 UNRELATED BUSINESS INCO 19884 19884 PSCA EXPENSE 420595 420595 JOURNAL 224396 224396 ADVERTISING 18566 18566 38048 20056 17992 1730414 1384127 346287 0 222980 411918 301658 240245 53331 28667 57000 124660 333513 284065 71188 49448 1256596 728571 60935 915907 2023688 2499416 124941 115306 185407 282988 67342 133825 377690 532119 X 1645998 1967297 1645998 1967297 2023688 2499416 267807 53492 0 X X 1 X 0 1 0 X 1523049 1145072 1205757 1357543 1612941 6844362 1523049 1145072 1205757 1357543 1612941 6844362 0 0 0 6844362 31105 29309 52888 65552 42786 221640 31105 29309 52888 65552 42786 221640 118405 71532 84221 57718 91717 423593 2375 86230 31254 40359 160218 1672559 1248288 1429096 1512067 1787803 7649813 0.89470 0.86950 0.02900 0.02700 X PART III, LINE 12: FOR FISCAL YEAR 2020 - OTHER INCOME INCLUDES GAIN ON EXTINGUISHMENT OF DEBT FROM THE FORGIVENESS OF THE PAYCHECK PROTECTION PROGRAM LOAN IN THE AMOUNT OF $83,263. FOR FISCAL YEAR 2021 - OTHER INCOME INCLUDES EMPLOYEE RETENTION TAX CREDITS IN THE AMOUNT OF $29,250. FOR FISCAL YEAR 2022 - OTHER INCOME INCLUDES EMPLOYEE RETENTION TAX CREDITS IN THE AMOUNT OF $33,458. 40139 9741 30398 219359 202210 17149 74015 72114 1901 49448 RECEIVABLE FROM CFPSC 823517 RIGHT-OF-USE ASSET - FINANCING LEASE 6928 RIGHT-OF-USE ASSET - OPERATING LEASE 85462 915907 ACCRUED PAYROLL TAXES 1338 ACCRUED VACATION 15267 ACCRUED WAGES 17479 FEDERAL & STATE TAXABLE PAYABLE 7444 FINANCING LEASE LIABILITIES 6369 OPERATING LEASE LIABILITIES 85928 133825 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES, JOURNAL INCOME, NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELTAED BUSINESS INCOME. IN ACCORDANCE WITH ASC 740-10-50, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE ASSOCIATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT THE ASSOCIATION IS CURRENTLY OPERATING IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS HAS BEEN INCLUDED ON THE ASSOCIATION'S FINANCIAL STATEMENTS. THE EXEMPT ASSOCIATION'S INFORMATIONAL RETURNS ARE SUBJECT TO AUDIT BY VARIOUS AUTHORITIES. X X X X 0 0 0 0 0 0 0 0 0 TOBY CUMMINGS EXECUTIVE DIRECTOR (UNTIL 6/30/23) 184439 0 0 0 0 0 0 0 24579 0 209018 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS COMPRISED OF PERSONS EMPLOYED BY GOVERNMENTAL ORGANIZATIONS (CITY, STATE, FEDERAL, PROVINCIAL, ETC.) AND PRIVATE COMPANIES WHO ARE INTERESTED IN PROMOTING PUBLIC SAFETY. FORM 990, PART VI, SECTION A, LINE 7A ONLY ACTIVE, PUBLIC AGENCY AND LIFE MEMBERSHIP MEMBERS ("VOTING MEMBERS") SHALL HAVE THE RIGHT TO VOTE AND HOLD OFFICE, AS LIMITED BY ARTICLES V AND VIII VOTING MEMBERS SHALL HAVE THE RIGHT TO VOTE IN ELECTIONS TO THE COUNCIL OF DELEGATES, THE PRESIDENT-ELECT OF THE BOARD OF DIRECTORS, AND IN SUCH OTHER ELECTIONS AND ON SUCH OTHER MATTERS AS THE BOARD MAY DETERMINE. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B MEMBERS OF THE GOVERNING BODY RECEIVE A DRAFT OF FORM 990 FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ETHICS COMMITTEE DETERMINES CODE VIOLATIONS AND SANCTIONS. THE BOARD REVIEWS RECOMMENDATIONS OF THE COMMITTEE. THE BOARD MAY OFFER OPPORTUNITY TO A MEMBER CHARGED WITH A VIOLATION TO SUBMIT WRITTEN ASSURANCE THAT CONDUCT IN QUESTION HAS BEEN TERMINATED AND WILL NOT RECUR. PUNITIVE ACTIONS/SANCTIONS ARE IRREVERSABLE; BOARD'S DECISION IS FINAL. SUSPENSION OR PERMANENT EXPULSION OF THE BOARD MEMBER FROM MEMBERSHIP IN IMSA MAY RESULT. A BOARD MEMBER MAY VOLUNTARILY RESIGN MEMBERSHIP ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS THE AMERICAN SOCIETY OF ASSOCIATION'S "ASSOCIATION EXECUTIVE COMPENSATION STUDY" AS WELL AS LOCAL AND REGIONAL LABOR AND WAGE DATA. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII: AN ADMINISTRATIVE SERVICES AND AFFILIATION AGREEMENT PROVIDES THAT INTERNATIONAL MUNICIPAL SIGNAL ASSOCIATION, INC. (IMSA-FL) WILL EMPLOY STAFF AND MAINTAIN OFFICE SPACE. IMSA-FL WILL PROVIDE TO IMSA CENTER FOR PUBLIC SAFETY CERTIFICATION, INC. (CFPSC, A RELATED ENTITY): STAFFING, OFFICE SPACE, OFFICE EQUIPMENT, OFFICE FURNITURE, OFFICE SUPPLIES, OFFICE SERVICES, AND OTHER ADMINISTRATIVE SUPPORT. CFPSC WILL REIMBURSE IMSA-FL FOR THE COST OF THE SERVICES INCLUDING ITS PROPORTIONATE SHARE OF EMPLOYEES' COMPENSATION, BENEFITS AND EMPLOYMENT TAXES ON A MONTHLY BASIS. FORM 990, PART XII, LINE 2C: NO CHANGE FROM THE PRIOR YEAR. IMSA CENTER FOR PUBLIC SAFETY CERTIFICATION INC 597 HAVERTY CT SUITE 100 ROCKLEDGE FL 32955 812559134 OPERATE THE PUBLIC SAFETY CERTIFICATION PROGRAMS FL 501(C)(6) N/A 0 IMSA EDUCATIONAL FOUNDATION C/P DOUGLAS AIKEN PO BOX 146 CENTER HARBOR NH 03226 752257186 DEVELOPMENT OF PUBLIC SAFETY TRAINING & CERTIFICATION COURSES NH 501(C)(3) LINE 10 N/A 0 PUBLIC SAFETY COORDINATION ASSOCIATES 424 E MIDDLE ST REAR UNIT GETTYSBURG PA 17325 454378382 PROVIDE FCC MANDATED FREQUENCY COORDINATION ACTIVITIES VA 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0 PUBLIC SAFETY COORDINATION ASSOCIATES L 458095 ACTUAL SERVICE INCOME IMSA CENTER FOR PUBLIC SAFETY CERTIFICATION INC O 554323 ALLOCATED WAGES, TAXES & BENEFITS IMSA CENTER FOR PUBLIC SAFETY CERTIFICATION INC Q 496000 ACTUAL & ALLOCATED EXPENSES