2025-03-23T11:42:22-05:00 2024-10-31 474526160 EFPR GROUP CPAS PLLC 100 SOUTH CLINTON AVE SUITE 1500 ROCHESTER NY 146041801 990 2023-11-01 812559134 IMSA CENTER FOR PUBLIC SAFETY CERTIFICATION INC IMSA 3213920500 597 HAVERTY COURT 100 ROCKLEDGE FL 32955 CATHERINE WASNER EXECUTIVE DIRECTOR 3213920500 2025-03-20 1 0 CHRISTOPHER JOHNSTON P00896198 5854278900 2025-03-20 2023 2025-03-06 01:10:19Z CATHERINE WASNER 597 HAVERTY COURT 100 ROCKLEDGE FL 32955 1444935 0 X WWW.IMSASAFETY.ORG X 2016 FL PUBLIC SAFETY EDUCATION AND CERTIFICATION 3 2 0 43 0 0 0 0 687407 1442108 0 0 49434 2827 736841 1444935 3000 500 0 0 554324 675469 0 0 0 553560 554762 1110884 1230731 -374043 214204 953308 997916 1099009 929413 -145701 68503 PROVIDE CERTIFICATION PROGRAMS FOR THE SAFE INSTALLATION, OPERATION AND MAINTENANCE OF PUBLIC SAFETY SYSTEMS 0 0 825695 500 1444935 CERTIFICATION EXAMS - THE PURPOSE OF THE PROGRAM IS TO EVALUATE THE PARTICIPANTS' KNOWLEDGE, SKILLS AND EXPERIENCE IN SPECIFIC AREAS RELATED TO THE INSTALLATION, OPERATION AND MAINTENANCE OF PUBLIC SAFETY SYSTEMS. 825695 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X CATHERINE WASNER EXECUTIVE DIRECTOR 3213920500 597 HAVERTY COURT 100 ROCKLEDGE FL 32955 X MICHAEL C LICALZI PRESIDENT (UNTIL 7/2024) 1.00 3.00 X X 0 0 0 JOHN TYSON EVATZ SECRETARY/EXEC DIR (UNTIL 7/2024) 20.00 25.00 X X 0 88409 5412 CATHERINE WASNER SECRETARY/EXEC DIR (BEG. 7/2024) 20.00 25.00 X X 0 0 0 DAN MICHALAK TREASURER 1.00 X X 0 0 0 GUY T PETINGA II PRESIDENT (BEG. 7/2024) 1.00 3.00 X X 0 0 0 DARRELL SMITH EXECUTIVE DIRECTOR (1/29/24-2/22/24) 20.00 25.00 X 0 0 0 TOBY CUMMINGS EXECUTIVE DIRECTOR (UNTIL 6/30/23) 20.00 25.00 X 0 140291 15287 0 228700 20699 0 1 1 0 0 EXAM FEES 611600 1081839 1081839 SCHOOLS/SEMINARS/CONFE 611600 179400 179400 RENEWAL FEES 611600 176211 176211 SECTION ASSESSMENTS 611600 4658 4658 1442108 MISCELLANEOUS 900099 2827 2827 2827 1444935 1444935 0 0 500 500 194825 56359 138466 358747 255417 103330 12747 7179 5568 68566 38617 29949 40584 22857 17727 16631 16631 7453 7453 70121 35376 34745 14058 9577 4481 3376 3037 339 68477 61619 6858 34565 31091 3474 7653 7653 88076 88076 107 96 11 90517 89783 734 17165 11189 5976 CERTIFICATIONS 107122 107122 BOARD OF DIRECTORS EXPE 16589 16589 COMMITTEES EXPENSE 5533 1215 4318 OTHER EXPENSES 3791 3411 380 3528 3174 354 1230731 825695 405036 0 49191 185884 72300 37093 2836 2836 40628 57004 788353 715099 953308 997916 156566 30461 118926 102702 823517 796250 1099009 929413 X 0 0 0 0 -145701 68503 -145701 68503 953308 997916 214204 0 X X 0 1 X 1 0 0 PAYABLE TO IMSA 796250 796250 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED 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 X 1 0 0 TOBY CUMMINGS EXECUTIVE DIRECTOR (UNTIL 6/30/23) 0 140291 0 0 0 0 0 0 0 15287 0 155578 0 0 PART I, LINE 4A DARRELL SMITH, EXECUTIVE DIRECTOR (1/29/24-2/22/24), RECEIVED SEVERANCE PAYMENTS FOR A TOTAL OF $187,455.62 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 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. PUNITIVE ACTIONS/SANCTIONS ARE IRREVERSABLE; BOARD'S DECISION IS FINAL. 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 REGIONAL AND LOCAL COMPENSATION DATA. FORM 990, PART VI, SECTION C, LINE 18 FORMS 1024 AND 990 ARE MADE AVAILABLE UPON WRITTEN REQUEST AND A COPY IS PROVIDED. 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, A RELATED ENTITY) WILL EMPLOY STAFF AND MAINTAIN OFFICE SPACE. IMSA-FL WILL PROVIDE TO IMSA CENTER FOR PUBLIC SAFETY CERTIFICATION, INC. (CFPSC): 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. INTERNATIONAL MUNICIPAL SIGNAL ASSOCIATION INC 597 HAVERTY CT SUITE 100 ROCKLEDGE FL 32955 812548753 PUBLIC SAFETY INFORMATION, EDUCATION AND CERTIFICATION FL 501(C)(3) LINE 10 N/A 0 PUBLIC SAFTEY 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 0 0 1 1 1 0 0 0 INTERNATIONAL MUNICPAL SIGNAL ASSOCIATION INC O 675469 ALLOCATED WAGES, TAXES & BENEFITS INTERNATIONAL MUNICPAL SIGNAL ASSOCIATION INC P 521761 ACTUAL & ALLOCATED EXPENSES