2023-11-13T17:18:51-06:00 2022-12-31 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2022-01-01 521749231 MARYLAND ASSOCIATION OF NON-PROFIT ORGANIZATIONS MARY 4434382348 1500 UNION AVENUE 2500 BALTIMORE MD 21211 HEATHER ILIFF PRESIDENT AND CEO 4434382348 2023-11-10 1 HEATHER ILIFF 999009999 0 PAMELA GRAY P01237506 4105840060 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z HEATHER ILIFF 1500 UNION AVENUE 2500 BALTIMORE MD 21211 5168592 0 X HTTPS://WWW.MARYLANDNONPROFITS.ORG/ X 1991 MD TO STRENGTHEN ORGANIZATIONS AND NETWORKS FOR GREATER QUALITY OF LIFE AND EQUITY. 16 16 53 50 0 0 1467244 2805601 2044721 2105199 0 0 189419 257792 3701384 5168592 324500 91500 0 0 1810060 2665443 0 0 158680 1593572 1786635 3728132 4543578 -26748 625014 840898 1886631 628226 1048945 212672 837686 MARYLAND NONPROFITS' MISSION IS TO STRENGTHEN ORGANIZATIONS AND NETWORKS FOR GREATER QUALITY OF LIFE AND EQUITY. 0 0 1078407 652284 MEMBERSHIP: MARYLAND NONPROFITS IS AN ASSOCIATION OF OVER 1,600 501(C) NONPROFITS 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-EXECUTIVE LEARNING AND NETWORKING PROGRAMS, TECHNICAL ASSISTANCE, DISCOUNTS AND MUCH, MUCH MORE. 738223 NONPROFIT ACCELERATOR: WITH LEADING FUNDING FROM THE MARYLAND DEPARTMENT OF COMMERCE, THE NONPROFIT ACCELERATOR PROGRAM HELPS SMALL AND MID-SIZED NONPROFITS, THOSE PREDOMINANTLY LED BY PEOPLE OF COLOR AND WOMEN, ADVANCE THEIR MISSION, GROWTH, AND SUSTAINABILITY THROUGH SHARED SERVICES, IMPROVING OPERATIONAL EXCELLENCE AND EFFICIENCIES AND REDUCING RISK. 935380 1452915 CONSULTING: IN 2022, THE MARYLAND NONPROFITS CONSULTING GROUP SERVED 115 CLIENTS WITH CONSULTING CONTRACTS, CONTRACT TRAINING, AND LEGAL SERVICES. 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. 1468633 91500 1468633 91500 4220643 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 59 0 1 53 1 0 0 0 0 0 0 0 0 0 0 X 16 16 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 KIMBERLY CORBIN CHAIR 1.00 X X 0 0 0 VIOLET APPLE VICE CHAIR 1.00 X X 0 0 0 CARL DELORENZO SECRETARY 1.00 X X 0 0 0 CHERYL THOMAS CPA TREASUER 1.00 X X 0 0 0 NATASHA CAVENAUGH EXECUTIVE COMMITTEE AT LARGE 1.00 X 0 0 0 ERICA JOSEPH BOARD MEMBER 1.00 X 0 0 0 KATE MCGUIRE BOARD MEMBER 1.00 X 0 0 0 REBECCA TEAFF BOARD MEMBER 1.00 X 0 0 0 VERONICA COOL BOARD MEMBER 1.00 X 0 0 0 WALTER SIMMONS BOARD MEMBER 1.00 X 0 0 0 CHLOE BERNARDI BOARD MEMBER 1.00 X 0 0 0 DIRK BUTLER BOARD MEMBER 1.00 X 0 0 0 DAVID HARRINGTON THROUGH SEPTEMBER BOARD MEMBER 1.00 X 0 0 0 WILL PASS BOARD MEMBER 1.00 X 0 0 0 DANA VICKERS SHELLEY BOARD MEMBER 1.00 X 0 0 0 DUANE YODER BOARD MEMBER 1.00 X 0 0 0 HEATHER ILIFF PRESIDENT, CEO 40.00 X 166769 0 17296 AMY E COATES MADSENT VICE PRESIDENT OF PROGRAMS 40.00 X 120604 0 0 GABRIELA LEMUS EXECUTIVE DIRECTOR, MARYLAND LATINOS UNIDOS 40.00 X 135130 0 0 CARMEN C MARSHALL DIRECTOR OF CONSULTING AND CHIEF EQUITY OFFICER 40.00 X 120382 0 0 PADRIAC M MORTON GENERAL COUNSEL 40.00 X 113965 0 0 KERON R SADLER EXECUTIVE DIRECTOR, MARYLAND ASSOCIATION OF RESOUR 40.00 X 125604 0 0 782454 0 17296 6 0 1 0 0 1185000 1620601 2805601 MEMBERSHIP SERVICES 900099 1452915 1452915 MEMBERSHIP DUES 900099 652284 652284 2105199 13000 0 13000 13000 13000 MISCELLANEOUS 900099 244792 244792 244792 5168592 2362991 0 0 X 91500 91500 799750 762858 22124 14768 1452998 1385451 40123 27424 56691 53122 2390 1179 188130 182498 5632 167874 157904 6789 3181 139680 136475 1591 1614 870778 789234 10572 70972 13531 7795 5736 29777 27216 2514 47 302559 302559 111152 100038 9903 1211 18145 16180 1958 7 1273 1273 14136 3249 10887 EVENT EXPENSES 168587 119947 10446 38194 BANK FEES 28232 109 28123 DUES AND SUBSCRIPTIONS 28120 28120 EQUIPMENT RENTAL AND MA 25597 25597 35068 30791 4194 83 4543578 4220643 164255 158680 359304 750706 220132 437804 235007 224678 16637 25221 202636 201419 2491 1217 7327 447005 840898 1886631 325557 312503 302669 290718 0 445724 628226 1048945 X -34328 10706 247000 826980 212672 837686 840898 1886631 625014 0 X X 0 1 X 1 0 X 431449 303317 603487 1467244 2805601 5611098 431449 303317 603487 1467244 2805601 5611098 704805 4906293 15759 9502 10886 36147 174919 244792 419711 6066956 0.80870 0.77190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BACK OFFICE REVENUE - 2021 AMOUNT: $ 139,600. 2022 AMOUNT: $ 136,250. MISCELLANEOUS - 2021 AMOUNT: $ 70. 2022 AMOUNT: $ 15,200. E-LEARNING REVENUE - 2021 AMOUNT: $ 7,094. 2022 AMOUNT: $ 1,618. JOB BOARD - 2021 AMOUNT: $ 12,774. 2022 AMOUNT: $ 10,543. SALES REVENUE - PUBLICATION - 2021 AMOUNT: $ 15,381. 2022 AMOUNT: $ 15,179. SPECIAL EVENT - 2022 AMOUNT: $ 63,168. BHS - 2022 AMOUNT: $ 2,432. SALES REVENUE - OTHER - 2022 AMOUNT: $ 220. INTEREST - 2022 AMOUNT: $ 39. PUBLICATIONS - CODEBOOKS - 2022 AMOUNT: $ 143. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35846 35846 4507732 4543578 377179 94295 0 0 249972 265798 336407 377179 1229356 1844034 22554 36628 21267 35846 116295 62493 66450 84102 94295 307340 461010 3353 14150 2511 20014 20003 20003 0 58128 56915 1213 124505 124501 4 1217 SECURITY DEPOSITS 7327 RIGHT OF USE ASSET - OPERATING LEASE 439678 447005 LEASE LIABILITY - OPERATING 445724 445724 X 5182175 13583 13583 5168592 0 5168592 4557161 13583 13583 4543578 0 4543578 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, 2022 AND 2021 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, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2022 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 METAMORPHOSIS COMMUNITY PROJECT 5401 GOOD LUCK ROAD RIVERDALE PARK MD 20737 834358177 501(C)(3) 9000 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. CITY OF ANNAPOLIS 160 DUKE OF GLOUCESTER STREET ANNAPOLIS MD 21401 526000764 501(C)(3) 25000 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 - CLLCTIVLY 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 160269 0 0 0 6500 0 0 0 17296 0 184065 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 BOARD AND STAFF MEMBERS ARE SUBJECT TO THE SAME CONFLICT OF INTEREST POLICY. EACH BOARD AND STAFF MEMBER 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 BOARD OR STAFF MEMBER 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 BOARD OF DIRECTORS TO REVIEW THE MATTER TO AUTHORIZE OR WITHHOLD AUTHORIZATION OF THE TRANSACTION. INDIVIDUALS 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 CEO AND THE 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 ON OUR WEBSITE AND UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 789,234. MANAGEMENT AND GENERAL EXPENSES 10,572. FUNDRAISING EXPENSES 70,972. TOTAL EXPENSES 870,778. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.