Maryland Interscholastic Athletic Association Inc
Nonprofit profile at a glance
- EIN
- 522052714
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024, Form 990-EZ 2010
- Location
- Severna Park, MD, USA
- Phone
- 4105442233
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $305,409
- Expenses
- $283,352
- Assets
- $171,132
- Liabilities
- $886
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- PAUL BERNSTORF (EXECUTIVE DIRECTOR)
Highest reported compensation
- PAUL BERNSTORF (EXECUTIVE DIRECTOR): $53,565 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Organize, oversee and promote athletic activities
What it reported doing in 2024
Oversees high school athletics for 28 private school. Memberships covering twelve different sports at three levels-varsity, junior varsity and fresh/soph. Over 3000 males and females participate in these sports
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 34
- Transparency & Controls: 90
- Accountability: 16
- Sustainability: 42
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 37.3%; rating input score 37
- Program expense ratio: 40.2%; rating input score 40
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.2%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.6; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 18.9%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: 4.4% per year; rating input score 100; 51st percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 38th percentile among comparable filings
- Asset growth: 7.5% per year; rating input score 100; 57th percentile among comparable filings
Details
- Where the money goes: 37.3% of revenue deployed · 40.2% of spending went to programs
- Governance: 0 of 5 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $114K in reported program spending
- Leadership: top reported pay $54K · 1 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Financial Efficiency: Mission deployment rate scored 37/100.
- High — Accountability: Independent voting board scored 0/100.
- Moderate — Financial Efficiency: Program expense ratio scored 40/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 28/100.
- Review — Sustainability: Operating margin scored 55/100.
- High — Sustainability: Officer compensation ratio scored 20/100.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.