2025-04-01T09:07:43-05:00 2023-12-31 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2023-01-01 521749231 MARYLAND ASSOCIATION OF NON-PROFIT ORGANIZATIONS MARY 4434382348 1500 UNION AVENUE 2500 BALTIMORE MD 21211 HEATHER ILIFF PRESIDENT AND CEO 4434382348 2025-03-13 1 0 PAMELA GRAY P01237506 4105840060 2023 2025-03-06 01:10:19Z X HEATHER ILIFF 1500 UNION AVENUE 2500 BALTIMORE MD 21211 5913463 0 X HTTPS://WWW.MARYLANDNONPROFITS.ORG/ X 1991 MD TO STRENGTHEN ORGANIZATIONS AND NETWORKS FOR GREATER QUALITY OF LIFE AND EQUITY. 18 18 39 50 0 0 2805601 3400548 2105199 2214950 0 0 257792 297965 5168592 5913463 91500 94000 0 0 2665443 3258594 0 0 101737 1786635 1927524 4543578 5280118 625014 633345 1886631 2390269 1048945 912656 837686 1477613 MARYLAND NONPROFITS' MISSION IS TO STRENGTHEN ORGANIZATIONS AND NETWORKS FOR GREATER QUALITY OF LIFE AND EQUITY. 0 0 530187 726769 MEMBERSHIP: MARYLAND NONPROFITS IS AN ASSOCIATION OF OVER 1,800 501(C) NONPROFIT ORGANIZATIONS AND THOSE INDIVIDUALS AND ORGANIZATIONS WHO SUPPORT OUR MISSION. MEMBERSHIP CONNECTS A NETWORK THAT SPANS SECTORS AND MISSIONS ACROSS MARYLAND AND THE NATION AND OPENS THE DOOR TO FREE, DISCOUNTED AND MEMBER-EXECLUSIVE LEARNING AND NETWORKING PROGRAMS, TECHNICAL ASSISTANCE, TOOLS AND RESOURCES, DISCOUNTS AND MORE. 1432135 NONPROFIT ACCELERATOR: WITH LEADING FUNDING FROM THE STATE OF MARYLAND, THE NONPROFIT ACCELERATOR PROGRAM HELPS SMALL AND MID-SIZED NONPROFITS ADVANCE THEIR MISSION, GROWTH, AND SUSTAINABILITY THROUGH BACK-OFFICE SERVICES, IMPROVING OPERATIONAL EXCELLENCE AND EFFICIENCIES AND REDUCING RISK. SINCE THE PROGRAM LAUNCH IN 2022, WE HAVE SERVED MORE THAN 200 ORGANIZATIONS. 796304 1488181 CONSULTING: IN 2023, THE MARYLAND NONPROFITS CONSULTING GROUP SERVED 39 CLIENTS WITH CONSULTING CONTRACTS AND CONTRACT TRAINING. THE CONSULTING GROUP PROVIDES STRATEGIC PLANNING, BOARD DEVELOPMENT, FUNDRAISING, ORGANIZATIONAL DEVELOPMENT, MERGERS AND STRATEGIC PARTNERSHIP AND JUSTICE, DIVERSITY, EQUITY AND INCLUSION (JDEI) SERVICES. LEGAL SERVICES INCLUDE GUIDING NONPROFITS THROUGH START-UP, CORPORATION INTEGRATIONS, DISSOLUTION, TAX AND LEGAL COMPLIANCE, BYLAW AND CONTRACT REVIEW, EMPLOYMENT MATTERS AND NEGOTIATION AND OTHER LEGAL COMPLIANCE. 1915978 94000 1915978 94000 4674604 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 72 0 1 39 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X X HEATHER ILIFF PRESIDENT AND CEO 4434382348 1500 UNION AVENUE 2500 BALTIMORE MD 21211 WALTER SIMMONS CHAIR 1.00 X X 0 0 0 WILL PASS VICE CHAIR 1.00 X X 0 0 0 CHERYL THOMAS CPA TREASURER 1.00 X X 0 0 0 KATY MCGUIRE SECRETARY 1.00 X X 0 0 0 CHLOE BERNARDI BOARD MEMBER 1.00 X 0 0 0 DIRK BUTLER BOARD MEMBER 1.00 X 0 0 0 NONA CARROLL BOARD MEMBER 1.00 X 0 0 0 VERONICA COOL BOARD MEMBER 1.00 X 0 0 0 ERICA JOSEPH BOARD MEMBER 1.00 X 0 0 0 DANA VICKERS SHELLEY BOARD MEMBER 1.00 X 0 0 0 TYWANNA TAYLOR BOARD MEMBER 1.00 X 0 0 0 REBECCA TEAFF BOARD MEMBER 1.00 X 0 0 0 DUANE YODER BOARD MEMBER 1.00 X 0 0 0 ZOSIA ZAKS BOARD MEMBER 1.00 X 0 0 0 TOM RIFORD BOARD MEMBER 1.00 X 0 0 0 JARED MRICKS BOARD MEMBER 1.00 X 0 0 0 GEORGE LLEVENTHAL BOARD MEMBER 1.00 X 0 0 0 HELEN KIM BOARD MEMBER 1.00 X 0 0 0 HEATHER ILIFF PRESIDENT, CEO 40.00 X 169500 0 6500 JOHN BARKER DIRECTOR OF HUMAN RESOURCES AND SERVICES 40.00 X 113000 0 0 AMY E COATES MADSENT VICE PRESIDENT OF PROGRAMS 40.00 X 120004 0 5400 TOBEKA GREEN CHIEF OPERATING OFFICER 40.00 X 135301 0 10166 GABRIELA LEMUS EXECUTIVE DIRECTOR, MARYLAND LATINOS UNIDOS 40.00 X 137545 0 5358 CARMEN MARSHALL DIRECTOR OF CONSULTING AND CHIEF EQUITY OFFICER 40.00 X 139625 0 3375 KERON SADLER GENERAL COUNSEL 40.00 X 123860 0 4148 938835 0 34947 7 0 1 0 0 1185000 2215548 3400548 MEMBERSHIP SERVICES 900099 1488181 1488181 MEMBERSHIP DUES 900099 726769 726769 2214950 13800 0 13800 13800 13800 MISCELLANEOUS 900099 284165 284165 284165 5913463 2512915 0 0 X 94000 94000 753212 673875 70080 9257 1941834 1737297 180672 23865 75587 65062 9498 1027 282861 243019 36182 3660 205100 183337 19257 2506 153782 126050 26036 1696 891406 829858 5964 55584 22569 9442 13127 62659 60528 1971 160 303697 257132 44833 1732 110045 105285 3634 1126 43370 34600 8770 60070 47917 12153 8814 1763 7051 EVENT EXPENSES 108801 106749 1952 100 DUES AND SUBSCRIPTIONS 29885 29885 BANK FEES 28715 0 28715 0 EQUIPMENT RENTAL AND MA 17563 12699 4638 226 86148 56106 29244 798 5280118 4674604 503777 101737 750706 1452776 437804 300312 224678 132518 25221 43969 382844 261489 1217 121355 447005 339339 1886631 2390269 312503 238104 290718 333387 445724 341165 1048945 912656 X 10706 436001 826980 1041612 837686 1477613 1886631 2390269 633345 6582 0 X 0 1 X 1 0 X 303317 603487 1467244 2805601 3400548 8580197 303317 603487 1467244 2805601 3400548 8580197 747144 7833053 9502 10886 20388 174919 244792 284165 703876 9304461 0.84190 0.80870 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BACK OFFICE REVENUE - 2021 AMOUNT: $ 139,600. 2022 AMOUNT: $ 136,250. 2023 AMOUNT: $ 136,684. MISCELLANEOUS - 2021 AMOUNT: $ 70. 2022 AMOUNT: $ 15,200. 2023 AMOUNT: $ 10,993. E-LEARNING REVENUE - 2021 AMOUNT: $ 7,094. 2022 AMOUNT: $ 1,618. 2023 AMOUNT: $ 727. JOB BOARD - 2021 AMOUNT: $ 12,774. 2022 AMOUNT: $ 10,543. 2023 AMOUNT: $ 8,517. SALES REVENUE - PUBLICATION - 2021 AMOUNT: $ 15,381. 2022 AMOUNT: $ 15,179. 2023 AMOUNT: $ 27,633. SPECIAL EVENT - 2022 AMOUNT: $ 63,168. 2023 AMOUNT: $ 75,975. BHS - 2022 AMOUNT: $ 2,432. 2023 AMOUNT: $ 0. SALES REVENUE - OTHER - 2022 AMOUNT: $ 220. 2023 AMOUNT: $ 4,250. INTEREST - 2022 AMOUNT: $ 39. 2023 AMOUNT: $ 19,386. PUBLICATIONS - CODEBOOKS - 2022 AMOUNT: $ 143. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24152 24152 5255967 5280119 414006 103502 0 0 265798 336407 377179 414006 1393390 2090085 36628 21267 35846 24151 117892 66450 84102 94295 103502 348349 522524 14150 2511 16661 20003 20003 0 58128 56915 1213 304713 184571 120142 121355 SECURITY DEPOSITS 7327 RIGHT OF USE ASSET - OPERATING LEASE 332012 339339 LEASE LIABILITY - OPERATING 341165 341165 X 5920045 6582 6582 5913463 0 5913463 5280118 0 5280118 0 5280118 PART X, LINE 2: THE PROVISIONS INCLUDED IN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANO PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND ANY STATE AND LOCAL JURISDICTIONS IN WHICH MANO FILES TAX RETURNS. IT IS MANO'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. 1 CASA DE MARYLAND 8151 15TH AVENUE HYATTSVILLE MD 20783 521372972 501(C)(3) 27500 0 EACH ORGANIZATION WAS A PART OF THE COHORT AND EACH ONE WAS ASSESSED IN SPECIFIC AREAS PERTAINING TO GOVERNANCE AND MANAGEMENT BASED ON STANDARD FOR EXCELLENCE GUIDELINES. THE FUNDS EACH ORGANIZATION RECEIVED ALLOWED THEM TO WORK WITH A CONSULTANT SO THAT THEY COULD IDENTIFY NEEDS, IMPLEMENT A PLAN AND CONNECT WITH FUNDERS SO THAT EACH ONE COULD FULFILL THEIR SPECIFIC MISSION. FUSION PARTNERSHIPS 1601 GUILFORD AVENUE 2 SOUTH BALTIMORE MD 21401 273950719 501(C)(3) 55000 0 EACH ORGANIZATION WAS A PART OF THE COHORT AND EACH ONE WAS ASSESSED IN SPECIFIC AREAS PERTAINING TO GOVERNANCE AND MANAGEMENT BASED ON STANDARD FOR EXCELLENCE GUIDELINES. THE FUNDS EACH ORGANIZATION RECEIVED ALLOWED THEM TO WORK WITH A CONSULTANT SO THAT THEY COULD IDENTIFY NEEDS, IMPLEMENT A PLAN AND CONNECT WITH FUNDERS SO THAT EACH ONE COULD FULFILL THEIR SPECIFIC MISSION. PART I, LINE 2: MARYLAND NONPROFITS REQUIRES GRANTEES TO SUBMIT INVOICES AND EITHER MEETS WITH THE GRANTEE FOR INTERIM AND FINAL REPORTING OR THE GRANTEE SUBMITS A WRITTEN REPORT. IN SOME CASES MONTHLY OR QUARTERLY FINANCIAL REPORTING IS REQUIRED. 0 0 0 0 0 0 0 0 0 HEATHER ILIFF PRESIDENT, CEO 169500 0 0 0 0 0 0 0 10063 0 179563 0 0 0 GABRIELA LEMUS EXECUTIVE DIRECTOR, MARYLAND LATINOS 137545 0 0 0 0 0 0 0 19528 0 157073 0 0 0 CARMEN MARSHALL DIRECTOR OF CONSULTING AND CHIEF EQU 139625 0 0 0 0 0 0 0 13183 0 152808 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS ARE NONPROFIT ORGANIZATIONS WHO WISH TO BENEFIT FROM COLLABORATION WITH OTHER ORGANIZATIONS, REDUCED RATES ON TRAINING AND TECHNICAL ASSISTANCE, GROUP BUYING PROGRAMS AND OTHER SERVICES, AND ACCESS TECHNICAL ASSISTANCE PUBLICATIONS AVAILABLE ONLY TO MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE CLIENT (CEO AND THE AUDIT COMMITTEE) AND GOLDIN GROUP (THE ACCOUNTANTS) REVIEW THE 990 WHEN READY BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE GOVERNING BODY AND EMPLOYEES ARE SUBJECT TO THE SAME CONFLICT OF INTEREST POLICY. EACH MEMBER OF THE GOVERNING BODY AND EMPLOYEE IS REQUIRED ANNUALLY TO SUBMIT ANSWERS TO A STANDARD QUESTIONNAIRE THAT IS DESIGNED TO DISCLOSE ANY ACTUAL OR APPEARANCE OF A CONFLICT OF INTEREST THAT MAY EXIST. THE POLICY ESTABLISHES REQUIREMENTS FOR ON-GOING DISCLOSURE AND FOR MITIGATING ANY CONFLICTS THAT MAY BE INCONSISTENT WITH IRS RULES AND REGULATIONS RELATED MANAGEMENT AND GOVERNANCE OF EXEMPT ORGANIZATIONS. IF A MEMBER OF THE GOVERNING BODY AND EMPLOYEE IS POTENTIALLY INVOLVED IN A TRANSACTION THAT MAY CAUSE A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THE POLICY REQUIRES THE GOVERNING BODY TO REVIEW THE MATTER TO AUTHORIZE OR WITHHOLD AUTHORIZATION OF THE TRANSACTION. ANY MEMBER(S) OF THE GOVERNING BODY AND/OR EMPLOYEE(S) WHO ARE INVOLVED IN THE CONFLICT, POTENTIAL CONFLICT, OR APPEARANCE OF A CONFLICT MUST RECUSE THEMSELVES FROM PARTICIPATING IN THE APPROVAL PROCESS AND MAY NOT PARTICIPATE OR MATERIALLY BENEFIT FROM THE MATTER IF APPROVAL IS GRANTED. APPROVAL MAY ONLY BE GRANTED IF THE MATTER REPRESENTS AN ARMS-LENGTH TRANSACTION OR WHERE THERE IS CLEARLY NO VIOLATION OF IRS PROHIBITIONS AND REQUIREMENTS. COMPLIANCE IS MONITORED BY THE PRESIDENT & CEO AND EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A UPON HIRE, THE CEO ENTERED INTO A CONTRACT WITH THE BOARD OF DIRECTORS. AFTER THE EXPIRATION OF THE INITIAL CONTRACT, CEO COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. GOALS AND OBJECTIVES OF PERFORMANCE ARE ESTABLISHED BY THE CEO AND BOARD OF DIRECTORS DURING THE REVIEW IN ORDER TO DETERMINE COMPENSATION. COMPARABLE DATA IS USED AND THE DECISION IS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 829,858. MANAGEMENT AND GENERAL EXPENSES 5,964. FUNDRAISING EXPENSES 55,584. TOTAL EXPENSES 891,406. AMENDED RETURN THE SALARY IN SCHEDULE J WAS CORRECTED TO BE IN THE CORRECT COLUMN.