Maryland States Attorneys Association Incorporated

Nonprofit profile at a glance

EIN
520909427
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Ellicott City, MD, USA
Phone
4102039881
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$721,079
Expenses
$826,742
Assets
$1,614,576
Liabilities
$0

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

Leadership & pay

30 people listed

Executive titles in this filing

  • RICH GIBSON (PRESIDENT)
  • JOHN MCCARTHY (VICE PRESIDENT, LEGISLATIO)
  • BRIAN DIGREGORY (VICE PRESIDENT, TRAINING)
  • WESS GARNER (VICE PRESIDENT, SCHOLARSHI)

Highest reported compensation

  • STEVE KROLL (MD STATE'S ATTORNEYS' COOR): $140,398 total reported compensation

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

Overview

Mission

To provide assistance and quality training to prosecutors and staff through an exchange of information and experience to ensure the administration of justice reflecting the highest ethical and professional standards.

What it reported doing in 2024

Training and education of Maryland prosecutors - the state of Maryland funds the statutory office of state's attorneys' coordinator pursuant to article 10 section 41a of the annotated code of Maryland to carry out the exempt purpose of the Maryland state's attorneys' association. The state's attorneys' coordinator is required by law to provide education and training to all Maryland's local prosecutors and does so by planning and implementing training programs, both statewide and regional, forming and serving on various committees, serving on committes of related law enforcement organizations, and publishing and distributing various publications to further education and training of Maryland prosecutors. Trainings may be held in person or via web conference and may occur at no cost to the attendees. A statewide summer conference is held annually to provide training to prosecutors, investigators and witness coordinators. National speakers are brought in to speak and educate the attendees on relevant legal, victim, and investigative issues as part of a comprehensive program of plenary sessions and workshops . Trial advocacay programs are held for new and experienced prosecutors from around the state to educate them on basic and advanced jury trials and advocacy skills. Local and nationally recognized speakers discuss trial strategies, evidentiary issues and the effective use of technology in the courtroom. Programming for prosecutors' support staff is provided. Statewide meetings for elected prosecutors are also regularly held to discuss mutual problems, concerns and training needs.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 87
  • Accountability: 84
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.9%; rating input score 99
  • Program expense ratio: 86.3%; rating input score 86
  • Fundraising efficiency: $71.08 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.7%; rating input score 94; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.7%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 1.95; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 17%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -2.7% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -2.5% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -13.3% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 98.9% of revenue deployed · 86.3% of spending went to programs
  • Governance: 29 of 29 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $713K in reported program spending
  • Leadership: top reported pay $140K · 30 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 19/100.