2025-11-12T11:36:28-06:00 2024-12-31 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2024-01-01 521749231 MARYLAND ASSOCIATION OF NON-PROFIT ORGANIZATIONS MARY 4434382348 1500 UNION AVENUE 2500 BALTIMORE MD 21211 CARMEN MARSHALL INTERIM PRESIDENT AND CEO 4434382348 2025-11-05 1 0 PAMELA GRAY P01237506 4105840060 2024 2025-03-06 01:10:19Z CARMEN MARSHALL 1500 UNION AVENUE 2500 BALTIMORE MD 21211 6080796 0 X HTTPS://WWW.MARYLANDNONPROFITS.ORG/ X 1991 MD TO STRENGTHEN ORGANIZATIONS AND NETWORKS FOR GREATER QUALITY OF LIFE AND EQUITY. 14 16 44 50 0 0 3400548 3133706 2214950 2508739 0 0 297965 438351 5913463 6080796 94000 15500 0 0 3258594 3625431 0 0 134347 1927524 2699055 5280118 6339986 633345 -259190 2390269 2304143 912656 1085720 1477613 1218423 MARYLAND NONPROFITS' MISSION IS TO STRENGTHEN ORGANIZATIONS AND NETWORKS FOR GREATER QUALITY OF LIFE AND EQUITY. 0 0 441196 714376 MEMBERSHIP: MARYLAND NONPROFITS IS AN ASSOCIATION OF MORE 1,633 501(C)(3) 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-EXCLUSIVE LEARNING AND NETWORKING PROGRAMS, TECHNICAL ASSISTANCE, TOOLS AND RESOURCES, DISCOUNTS, AND MORE. 1932495 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. SINCE THE PROGRAM'S LAUNCH IN 2022, WE HAVE SERVED MORE THAN 590 ORGANIZATIONS. 1118146 1794363 CONSULTING:IN 2024, THE MARYLAND NONPROFITS CONSULTING GROUP SERVED 184 CLIENTS. THE CONSULTING GROUP PROVIDES STRATEGIC PLANNING, CAPACITY BUILDING, BOARD DEVELOPMENT, FUNDRAISING, AND ORGANIZATIONAL DEVELOPMENT SERVICES. LEGAL SERVICES INCLUDE NONPROFIT START-UP AND APPLICATION FOR TAX-EXEMPTION, TAX AND LEGAL COMPLIANCE, GOVERNANCE MATTERS, BYLAWS AND CONTRACT REVIEW, EMPLOYMENT MATTERS, NEGOTIATIONS, STRATEGIC PARTNERSHIPS, MERGERS AND ACQUISITIONS, INCLUDING CORPORATION INTEGRATIONS, AND CORPORATE DISSOLUTION. 2164402 15500 2164402 15500 5656239 1 1 0 0 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 79 0 1 44 1 0 0 0 0 0 0 0 0 0 0 X 14 16 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X X CARMEN MARSHALL INTERIM 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 NONA CARROLL SECRETARY 1.00 X X 0 0 0 KATY MCGUIRE BOARD MEMBER 1.00 X 0 0 0 CHLOE BERNARDI 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 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 HELEN KIM BOARD MEMBER 1.00 X 0 0 0 GEORGE L LEVENTHAL BOARD MEMBER 1.00 X 0 0 0 JARRED M RICKS BOARD MEMBER 1.00 X 0 0 0 TOM RIFORD BOARD MEMBER 1.00 X 0 0 0 TOBEKA GREEN CHIEF OPERATING OFFICER 40.00 X 140000 0 10166 CARMEN MARSHALL DIRECTOR OF CONSULTING AND CHIEF EQUITY OFFICER 40.00 X 140000 0 13183 GABRIELA LEMUS EXECUTIVE DIRECTOR, MARYLAND LATINOS UNIDOS 40.00 X 140000 0 19528 KERON SADLER GENERAL COUNSEL 40.00 X 140634 0 8993 AMY MADSEN VICE PRESIDENT OF PROGRAMS 40.00 X 122500 0 9093 JOHN BARKER DIRECTOR OF HUMAN RESOURCES AND SERVICES 40.00 X 110000 0 0 WENDY WOLFF DIRECTOR OF STRATEGIC ENGAGEMENT 40.00 X 115000 0 0 HEATHER ILIFF FORMER PRESIDENT, CEO 40.00 X 176000 0 10063 1084134 0 71026 8 1 1 0 GOLDIN GROUP 4500 EAST-WEST HWY 710 BETHESDA MD 20814 181269 KRISTOPHER CLAY MADORE 2816 NINE MILE CIRCLE CATONSVILLE MD 21228 110431 2 3133706 3133706 MEMBERSHIP SERVICES 900099 1794363 1794363 MEMBERSHIP DUES 900099 714376 714376 2508739 14258 0 14258 14258 14258 MISCELLANEOUS 900099 424093 424093 424093 6080796 2947090 0 0 X 15500 15500 1084134 962603 93385 28146 1861009 1652391 160304 48314 103376 92695 7979 2702 352797 315244 28360 9193 224115 199837 18452 5826 194323 179789 10570 3964 1398322 1289801 81948 26573 8780 2393 6387 78851 73324 5393 134 419412 379684 33561 6167 115629 103953 9827 1849 51468 40840 10270 358 153424 144400 8378 646 12033 20 12013 EVENT EXPENSES 108876 102119 6757 DUES AND SUBSCRIPTIONS 52405 46587 5818 BANK FEES 31986 192 31794 EQUIPMENT RENTAL AND MA 16694 12028 4385 281 56852 42839 13819 194 6339986 5656239 549400 134347 1452776 888567 300312 620082 132518 268739 43969 52194 659261 414913 121355 244348 339339 230213 2390269 2304143 238104 552913 333387 300683 341165 232124 912656 1085720 X 436001 91936 1041612 1126487 1477613 1218423 2390269 2304143 -259190 0 X 0 1 X 1 0 X 603487 1467244 2805601 3400548 3133706 11410586 603487 1467244 2805601 3400548 3133706 11410586 787178 10623408 10886 14258 25144 174919 244792 284165 424093 1127969 12563699 0.84560 0.84190 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. 2024 AMOUNT: $ 269,049. MISCELLANEOUS - 2021 AMOUNT: $ 70. 2022 AMOUNT: $ 15,200. 2023 AMOUNT: $ 10,993. 2024 AMOUNT: $ 1,614. E-LEARNING REVENUE - 2021 AMOUNT: $ 7,094. 2022 AMOUNT: $ 1,618. 2023 AMOUNT: $ 727. 2024 AMOUNT: $ 2,519. JOB BOARD - 2021 AMOUNT: $ 12,774. 2022 AMOUNT: $ 10,543. 2023 AMOUNT: $ 8,517. 2024 AMOUNT: $ 8,571. SALES REVENUE - PUBLICATION - 2021 AMOUNT: $ 15,381. 2022 AMOUNT: $ 15,179. 2023 AMOUNT: $ 27,633. 2024 AMOUNT: $ 9,616. SPECIAL EVENT - 2022 AMOUNT: $ 63,168. 2023 AMOUNT: $ 75,975. 2024 AMOUNT: $ 108,432. BHS - 2022 AMOUNT: $ 2,432. 2024 AMOUNT: $ 134. SALES REVENUE - OTHER - 2022 AMOUNT: $ 220. 2023 AMOUNT: $ 4,250. 2024 AMOUNT: $ 560. INTEREST - 2022 AMOUNT: $ 39. 2023 AMOUNT: $ 19,386. 2024 AMOUNT: $ 23,598. PUBLICATIONS - CODEBOOKS - 2022 AMOUNT: $ 143. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 336407 377179 414006 1127592 1691388 21267 35846 24151 81264 84102 94295 103502 281899 422849 2511 2511 20003 20003 0 58128 58131 -3 581130 336779 244351 244348 SECURITY DEPOSITS 7327 RIGHT OF USE ASSET - OPERATING LEASE 222886 230213 LEASE LIABILITY - OPERATING 232124 232124 X 6085289 4493 4493 6080796 0 6080796 6344479 4493 4493 6339986 0 6339986 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, 2024 AND 2023 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, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2021 THROUGH 2024 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 NTEN PO BOX 86308 PORTLAND OR 97286 912072298 501(C)(3) 12500 0 AL RESOURCE HUB PROJECT 1 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 FORMER PRESIDENT, CEO 169500 0 0 0 6500 0 0 0 10063 0 186063 0 0 0 GABRIELA LEMUS EXECUTIVE DIRECTOR, MARYLAND LATINOS 134642 0 0 0 5358 0 0 0 19528 0 159528 0 0 0 CARMEN MARSHALL DIRECTOR OF CONSULTING AND CHIEF EQU 136750 0 0 0 3250 0 0 0 13183 0 153183 0 0 0 TOBEKA GREEN CHIEF OPERATING OFFICER 140000 0 0 0 0 0 0 0 10166 0 150166 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 1,289,801. MANAGEMENT AND GENERAL EXPENSES 81,948. FUNDRAISING EXPENSES 26,573. TOTAL EXPENSES 1,398,322.