2024-05-04T09:07:56-07:00 2023-06-30 454991133 T&F Certified Public Accountants LLC 2 Professional Dr Ste 230 Gaithersburg MD 20879 990 2022-07-01 530214280 INTERNATIONAL MUNICIPAL LAWYERS ASSOCIATION INC INTE 2024665424 51 Monroe Street 404 Rockville MD 20850 Amanda Kellar Karras Executive Director 2024-05-04 true Amanda Kellar Karras 999009999 true Mitchell A Freed CPA P01059175 5712764322 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Amanda Kellar Karras 2008930 false X WWW.IMLA.ORG X 1935 DC To serve local government lawyers and to advance the interests of local government law locally, nationally, and internationally. 26 25 8 200 8502 321556 324316 1457461 1656154 3108 5036 29840 23424 1811965 2008930 0 0 729712 839037 0 0 912833 931634 1642545 1770671 169420 238259 1746095 2754074 1008967 1762108 737128 991966 X To serve local government lawyers and to advance the interests of local government law locally, nationally, and internationally. false false 414137 702130 CONFERENCES AND SEMINARS- IMLA OFFERS COMPREHENSIVE PROGRAMMING ON TOPICS OF IMPORTANCE TO LOCAL GOVERNMENT LAWYERS, INCLUDING SUBJECTS SUCH AS ZONING/LAND USE; PERSONNEL, ETHICS, CONSTITUTIONAL LAW, TELECOMMUNICATIONS, IMMIGRATION, PUBLIC FACILITIES, LAW OFFICE MANAGEMENT, GREEN BUILDINGS AND MORE.SPECIALIZED INTERESTS AND CONSTITUENCIES WITHIN IMLA'S MEMBERSHIP MEET TO NETWORK AND BRAINSTORM OVER COMMON GROUP ISSUES.GROUPS INCLUDE THE LARGE POPULATION CENTERS, COUNTIES AND SPECIAL MUNICIPAL DISTRICTS AND THE STATE LEAGUE GROUP. ADDITIONAL WORKING GROUPS INCLUDE ONES ON POLICE,COASTAL CITIES, UNIVERSITY CITIES, CODE ENFORCEMENT, STIMULUS, FORECLOSURE LITIGATION AND MORE. IMLA-IS AN APPROVED CERTIFIED LEGAL EDUCATION (CLE) SPONSOR IN ALL MANDATORY MCLE JURISDICTIONS. 37554 863796 MEMBERSHIP SERVICES:1. PUBLICATION: THE MUNICIPAL LAWYER MAGAZINE, IMLA'S BI-MONTHLY MAGAZINE, THE MUNICIPAL LAWYER, IS THE ORGANIZATION'S WIDELY CIRCULATED PRINTED PUBLICATION. THE MAGAZINE PROVIDES MEMBERS WITH BOTH IN-DEPTH ARTICLES AS WELL AS BROAD BASED INFORMATION ABOUT CURRENT AND EMERGING ISSUES, PLUS PRACTICAL INSIGHTS ON ISSUES THAT LOCAL GOVERNMENT ATTORNEYS DEAL WITH ON A DAILY BASIS. 2. IMLA'S E-MAIL NEWSLETTER. THE IMLA E-MAIL NEWSLETTER IS THE PERFECT COMPLEMENT TO THE MUNICIPAL LAWYER. PUBLISHED ON A BI-WEEKLY BASIS, THE NEWSLETTER KEEPS LOCAL GOVERNMENT ATTORNEYS UP-TO-DATE ON THE MOST RECENT DEVELOPMENTS IN CASE LAW AND LEGAL TRENDS AROUND THE COUNTRY. 3. Model Documents CCDI Documents - Construction Contracts Documents Initiative (CCDI) available to IMLA members who have a license to use the AIA documents. This web-based platform is the result of a partnership between the AIA and the IMLA.Model Employment Agreement.4. AMICUS ASSISTANCE - LEGAL ADVOCACY PROGRAM. WITH RESPECT TO APPELLATE LITIGATION, IMLA IS THE PRIMARY AMICUS CURIAE FOR LOCAL GOVERNMENTS IN FEDERAL AND STATE COURTS IN CASES OF NATIONAL AND REGIONAL IMPORTANCE. IMLA REGULARLY FILES BRIEFS, OR SIGNS ONTO COALITION BRIEFS, BEFORE THE UNITED STATES SUPREME COURT AND OTHER APPELLATE COURTS. 5. NETWORKING OPPORTUNITIES - PARTICIPATION IN IMLA'S SPECIALIZED SECTIONS AND DEPARTMENTS AND WORKING GROUPS PROVIDES EXCEPTIONAL OPPORTUNITIES FOR NETWORKING WITH COLLEAGUES WHO SHARE A MUTUAL INTEREST IN A SPECIFIC AREA OF LOCAL GOVERNMENT LAW. 6. IMLA WEBSITE - IMLA'S WEBSITE IS DESIGNED TO BE THE FIRST PLACE MEMBERS TURN TO WHEN LOOKING TO SATISFY THEIR LOCAL GOVERNMENT RESOURCE NEEDS. RECENT LEGAL NEWS, A BLOG, EVENT INFORMATION, AND MORE ARE ACCESSIBLE AT WWW.IMLA.ORG. FOR ACCESS TO CUTTING-EDGE PAPERS, MAGAZINE ARTICLES, AND MORE MEMBERS ARE ABLE TO ACCESS "MYIMLA" WHICH IS A MEMBERS ONLY RESTRICTED ACCESS SITE. 21931 17312 TOP 50 SUMMIT IMLAs Top 50 Program brings together attorneys from the largest cities and counties in the US and Canada. This program provides an informal forum for networking and sharing of issues specifically related to large municipalities. Presentations are given and round table discussions are held on the important issues of the day. A minimal registration fee is charged to offset expenses and the program is supported by a sponsor for remaining expenses. 65212 72916 538834 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false true false false false false false false false false false false true 5 0 true 8 true true true false false false false true true false 0 false false false false false false false X 26 25 false false false false true true true true true false false false true true true true true true true false X Jennifer Ruhe 2024665424 51 Monroe Street Suite 404 Rockville MD 20850 Amanda Karras Executive Dir. 35.00 0.00 X X 157475 0 9406 Jennifer Ruhe Dep. Exc. Director 35.00 0.00 101251 0 13258 TRINA SHROPSHIRE PASCHAL Event Director 35.00 0.00 100519 0 13026 Christopher D Balch Director 1.00 0.00 X 0 0 0 Barbara Adams Past President 1.00 0.00 X X 0 0 0 Lori Grigg Bluhm President 1.00 0.00 X X 0 0 0 Alan Bojorquez Director 1.00 0.00 X 0 0 0 Paige Mims Director 1.00 0.00 X 0 0 0 Arthur Gutekunst Director 1.00 0.00 X 0 0 0 Kimberly Rehberg Director 1.00 0.00 X 0 0 0 Jeannine S Williams Director 1.00 0.00 X 0 0 0 Shauna Billingsley Director 1.00 0.00 X 0 0 0 Nina R Hickson Director 1.00 0.00 X 0 0 0 Byron Werry Director 1.00 0.00 X 0 0 0 Beth Anne Childs Director 1.00 0.00 X 0 0 0 Randall Van Vleck Director 1.00 0.00 X 0 0 0 Rose Humway-Warmuth President-Elect 1.00 0.00 X X 0 0 0 Jeffrey Dana Treasurer 1.00 0.00 X X 0 0 0 Jennie Granahan Tarr Director 1.00 0.00 X 0 0 0 Wynetta Massey Director 1.00 0.00 X 0 0 0 Susana Alcala Wood Director 1.00 0.00 X 0 0 0 Diana Cortes Director 1.00 0.00 X 0 0 0 Wendy Walberg Director 1.00 0.00 X 0 0 0 Nancy Thompson Director 1.00 0.00 X 0 0 0 Bradford Cunningham Director 1.00 0.00 X 0 0 0 Lori Lein Director 1.00 0.00 X 0 0 0 Bryan Scott Director 1.00 0.00 X 0 0 0 Todd Sheeran Director 1.00 0.00 X 0 0 0 359245 35690 3 false true false 0 92629 231687 324316 Amicus - Contactual 900099 72917 72917 Fellows program 900099 2500 2500 Job board income 541800 8502 8502 Membership dues 900099 852793 852793 Registration fees 900099 718745 718745 697 697 1656154 5036 5036 0 21984 21984 0 0 0 0 0 Other Income 900099 1440 1440 1440 2008930 1649092 8502 27020 X 0 0 0 0 166881 166881 0 551366 10536 540830 25394 25394 43839 43839 51557 51557 0 0 52844 52844 0 0 0 507303 430949 76354 0 132355 35249 97106 0 0 73836 73836 32894 31396 1498 0 27322 24089 3233 0 0 0 915 188 727 equipment rental & maintenance 81168 81168 Dues and publications 12997 6427 6570 Scholarships 10000 10000 0 1770671 538834 1231837 0 142697 102023 1411753 1291389 0 157453 0 0 0 0 25523 21719 128464 128464 0 158990 923936 0 0 0 7132 257554 1746095 2754074 187408 292682 745425 1153925 76134 315501 1008967 1762108 X 658797 860553 78331 131413 737128 991966 1746095 2754074 238259 16579 X false true X true false X 93647 224801 178225 321556 324316 1142545 1518756 1509359 1288211 1433002 1574038 7323366 0 0 0 1612403 1734160 1466436 1754558 1898354 8465911 0 0 8465911 33512 34534 31288 31498 27020 157852 0 33512 34534 31288 31498 27020 157852 0 270 270 1646185 1768694 1497724 1786056 1925374 8624033 0.98170 0.98120 0.01830 0.01850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53777 53777 74687 74687 Deposit 7132 Right of use asset 250421 Rounding 1 257554 Credit due back to members 23439 Operating lease liability 292062 315501 X 2025509 16579 16579 2008930 2008930 1770671 1770671 1770671 Part X : FIN48 Footnote Management has determined that IMLA does not have any uncertain tax positions, and associated unrecognized benefits that materially impact the financial statements or related disclosures. Because tax matters are subject to some degree of uncertainty, there can be no assurance that IMLAs tax returns will not be challenged by the taxing authorities, and that IMLA will not be subject to additional tax, penalties and interest as a result of such challenge.As of June 30, 2023, IMLA has exempt organization filings open to Internal Revenue Service audit for years ending June 30, 2020 through 2022. false false false false false false false false false Amanda Karras Executive Dir. 140000 17475 9406 166881 JOSE TRUJILLO see below 11790 false Schedule L, Part V Supplemental Information SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: JOSE TRUJILLO (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: Former SON-IN-LAW OF THE former EXEC. DIR., CHARLES W. THOMPSON (C) AMOUNT OF TRANSACTION$ $11,790. (D) DESCRIPTION OF TRANSACTION: PERFORM DESIGN WORK FOR IMLA MAGAZINE, MUNICIPAL LAWYER (E) SHARING OF ORGANIZATION REVENUES?= NO Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: TOP 50 SUMMIT IMLAs Top 50 Program brings together attorneys from the largest cities and counties in the US and Canada. This program provides an informal forum for networking and sharing of issues specifically related to large municipalities. Presentations are given and round table discussions are held on the important issues of the day. A minimal registration fee is charged to offset expenses and the program is supported by a sponsor for remaining expenses. OTHER PROGRAM SERVICES 5: CODE ENFORCEMENT EXPENSES $ 0.INCLUDING GRANTS OF $ 0. REVENUE $ 0. OTHER PROGRAM SERVICES 6: CANADIAN EXPENSES $11,921.INCLUDING GRANTS OF $ 0. REVENUE $ 0. OTHER PROGRAM SERVICES 7: AUDIO-CONFERENCESEXPENSES $ 9,016. INCLUDING GRANTS OF $ 0. REVENUE $ 0. OTHER PROGRAM SERVICES 8: INTERNATIONALEXPENSES $2,864 INCLUDING GRANTS OF $ O. REVENUE $ 6,000. OTHER PROGRAM SERVICES 9: CANADIAN SCHOLARSHIP FUNDEXPENSES $ 0. INCLUDING GRANTS OF $ 0. REVENUE $ 0. OTHER PROGRAM SERVICES 10: Fall Institute CLE ProgramEXPENSES $0 INCLUDING GRANTS OF $ O. REVENUE $ 0. OTHER PROGRAM SERVICES 11: OTHER PROGRAM SERVICES 12: Employment Law:EXPENSES $762 INCLUDING GRANTS OF $ O. REVENUE $ 0. OTHER PROGRAM SERVICES 13: University Cities Summit:EXPENSES $10,500 INCLUDING GRANTS OF $ O. REVENUE $ 0. Form 990, Part VI, Section A, Line 6 EXPLANATION: IMLA IS A MEMBERSHIP ORGANIZATION. CITIES, TOWNS AND OTHER MUNICIPALITIES, COUNTIES AND SPECIAL DISTRICTS ARE MEMBERS. THE MEMBERS ARE REPRESENTED BY THEIR CHIEF LEGAL OFFICERS. Form 990, Part VI, Section A, Line 7a EXPLANATION: THE MEMBERS ELECT ALL OF THE MEMBERS OF THE GOVERNING BODY, EXCEPT FOR THE EXECUTIVE DIRECTOR/GENERAL COUNSEL. THE EXECUTIVE DIRECTOR/GENERAL COUNSEL IS HIRED BY THE GOVERNING BODY AND SERVES PURSUANT TO A CONTRACT. Form 990, Part VI, Section A, Line 7b EXPLANATION: PURSUANT TO THE BYLAWS, CERTAIN ACTIONS OF THE GOVERNING BODY MUST BE APPROVED BY THE MEMBERSHIP. THESE ACTIONS PRIMARILY INVOLVE CHANGES IN THE STRUCTURE OF THE ORGANIZATION. Form 990, Part VI, Section B, Line 11b EXPLANATION: THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. Form 990, Part VI, Section B, Line 12c EXPLANATION: THE CONFLICT OF INTEREST POLICY APPLIES TO BOTH BOARD MEMBERS AND STAFF. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST BY COVERED INDIVIDUALS ARE DISCLOSED TO THE IMLA EXECUTIVE COMMITTEE THROUGH AN ANNUAL DISCLOSURE FORM AND WHENEVER A CONFLICT OR INTEREST ARISES. ON AN ANNUAL BASIS, ALL BOARD, COMMITTEE, AND TASK FORCE MEMBERS ARE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGEMENT AND DISCLOSURE FORM. ALL COMPLETED FORMS ARE PROVIDED TO AND REVIEWED BY THE IMLA EXECUTIVE COMMITTEE, AS WELL AS ALL OTHER INFORMATION PROVIDED BY SUCH INDIVIDUALS. THE DISINTERESTED MEMBERS OF THE EXECUTIVE COMMITTEE MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). THE IMLA EXECUTIVE COMMITTEE INFORMS THE BOARD OF DIRECTORS OF SUCH DETERMINATION AND ACTION. THE BOARD RETAINS THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND RETAINS THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. Form 990, Part VI, Section B, Line 15a EXPLANATION: THE COMPENSATION OF IMLA'S EXECUTIVE DIRECTOR IS DETERMINED BY THE IMLA BOARD OF DIRECTORS. TWICE ANNUALLY, THE IMLA BOARD OF DIRECTORS MEETS AND DISCUSSES IMLA FINANCES IN GENERAL AND, WHEN REQUIRED, CONVENE IN EXECUTIVE SESSION TO DISCUSS THE EXECUTIVE DIRECTOR'S SALARY, INCLUDING ANY CHANGES TO IT. THE EXECUTIVE DIRECTOR WORKS WITH THE BUDGET AND FINANCE COMMITTEE AND THE PERSONNEL COMMITTEE IN ESTABLISHING IMLA BUDGETS AND OTHER STAFF SALARY RANGES. ANY CHANGES IN STAFF SALARY RANGES ARE COORDINATED WITH THESE COMMITTEES AND, IN TURN, PRESENTED TO THE IMLA BOARD. REGULAR INCREASES WITHIN EXISTING RANGES ARE AT THE DISCRETION OF THE EXECUTIVE DIRECTOR. HOWEVER, A DRAFT BUDGET AND FINAL BUDGET ARE REVIEWED AND VOTED UPON BY THE ENTIRE BOARD OF DIRECTORS EACH YEAR. A CURRENT SALARY CHART IS INCLUDED WITH THIS BUDGET PROCESS AND ANY CHANGES TO IT ARE ADDRESSED PRIOR TO THE FINAL FISCAL YEAR BUDGET BEING ADOPTED. Form 990, Part VI, Section C, Line 19 EXPLANATION: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.