Imsa Center for Public Safety Certification Inc

Nonprofit profile at a glance

EIN
812559134
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Rockledge, FL, USA
Phone
3213920500
Rating confidence
Limited
Sector
Vocational Counseling

Reported finances

Revenue
$1,350,169
Expenses
$1,086,892
Assets
$877,565
Liabilities
$545,785

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • CATHERINE WASNER (EXECUTIVE DIRECTOR/SECRETARY (THRU OCT 25))
  • CRAIG MACKENZIE (PRESIDENT (FROM JUL 25))
  • HEIDI M CRAMB (EXECUTIVE DIRECTOR (FROM SEPT 25))
  • DARRELL SMITH (EXECUTIVE DIRECTOR (1/29/24-2/22/24))

Highest reported compensation

  • DARRELL SMITH (EXECUTIVE DIRECTOR (1/29/24-2/22/24)): $211,621 total reported compensation
  • JOHN TYSON EVATZ (CERTIFICATION DIRECTOR (THRU JAN 2025)): $165,229 total reported compensation
  • CATHERINE WASNER (EXECUTIVE DIRECTOR/SECRETARY (THRU OCT 25)): $107,705 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide certification programs for the safe installation, operation and maintenance of public safety systems.

What it reported doing in 2024

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.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 88
  • Accountability: 76
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.5%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.62; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 19.1% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 2 of 3 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $212K · 7 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.