STRATEGY STUDIO / PUBLIC DATA EXPLORER

ASSOCIATION OF CERTIFIED FRAUD EXAMINERS-MARYLAND CHAPTER INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATION OF CERTIFIED FRAUD EXAMINERS-MARYLAND CHAPTER INC (EIN 46-4166929)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-04-22
IRS object ID
202341129349300504
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-04-22T13:08:41-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN743225039PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Leo J Knighton CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1900A South Main StreAddressLine1Txt
CityBel AirCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21014ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464166929EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Assco of Certified Fraud ExamiBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlASSCBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line18805 River Oaks TerraceAddressLine1Txt
CityFrederickCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21704ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonR Frank AbelPersonNm
Person TitlePresidentPersonTitleTxt
Phone2404462401PhoneNum
Signature2023-04-15SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstR FrankPersonFirstNm
Person LastAbelPersonLastNm
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLeo J KnightonPreparerPersonNm
PTINP00173232PTIN
Phone4108937652PhoneNum
Preparation2023-04-15PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerR Frank AbelPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18805 River Oaks TerraceAddressLine1Txt
CityFrederickCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21704ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$280,517GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionThe primary mission of ACFEMC is to engage in, promote and support programs and events related to teh detection and determent of fraud through articles and events.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$4,810PYContributionsGrantsAmt
CY Contributions Grants$5,315CYContributionsGrantsAmt
PY Program Service Revenue$16,200PYProgramServiceRevenueAmt
CY Program Service Revenue$272,800CYProgramServiceRevenueAmt
PY Investment Income$1,053PYInvestmentIncomeAmt
CY Investment Income$2,402CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$22,063PYTotalRevenueAmt
CY Total Revenue$280,517CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$39,122PYOtherExpensesAmt
CY Other Expenses$232,870CYOtherExpensesAmt
PY Total Expenses$39,122PYTotalExpensesAmt
CY Total Expenses$232,870CYTotalExpensesAmt
PY Revenues Less Expenses-$17,059PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$47,647CYRevenuesLessExpensesAmt
Total Assets BOY$216,796TotalAssetsBOYAmt
Total Assets EOY$264,443TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$216,796NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$264,443NetAssetsOrFundBalancesEOYAmt
MissionThe primary mission of ACFEMC is to engage in, promote and support educational programs and events related to the ability to detect and deter fraud through publishing articles and providing educationalMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$219,919ExpenseAmt
DescMembers and guests may attend seminars where speakers present fraudDesc
Total Program Service Expenses$219,919TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRobert CantorPersonNm
Phone2404462401PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18805 River OaksAddressLine1Txt
CityFrederickCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21704ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
R Frank Abel
President01Yes (X)Yes (X)$0$0$0
Alan E Small
Im Past Pres01Yes (X)Yes (X)$0$0$0
S J Lesniewski
Vice President01Yes (X)Yes (X)$0$0$0
Daniel Semick
Secretary01Yes (X)Yes (X)$0$0$0
Robert Cantor
Treasurer01Yes (X)Yes (X)$0$0$0
Bruce W Hall
Director01Yes (X)$0$0$0
Robert Hauf
Director01Yes (X)$0$0$0
Stacy Lewis
Director01Yes (X)$0$0$0
LauraTucholski
Director01Yes (X)$0$0$0
Todd Sheffer
Director01Yes (X)$0$0$0
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonNonePersonNm
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$5,315MembershipDuesAmt
Total Contributions$5,315TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Conferences541900$253,975$253,975
Meetings541900$18,825$18,825
FieldValueIRS element (for citing)
Total Program Service Revenue$272,800TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,402TotalRevenueColumnAmt
Exclusion$2,402ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$280,517TotalRevenueColumnAmt
Related Or Exempt Func Income$272,800RelatedOrExemptFuncIncomeAmt
Exclusion$2,402ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,275TotalAmt
Management And General$2,275ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,123TotalAmt
Management And General$2,123ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$219,124TotalAmt
Program Services$219,124ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$275TotalAmt
Management And General$275ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
Bank and other fees$6,980$6,980
Storage rentals$1,298$1,298
NASBA membership dues$795$795

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$232,870TotalAmt
Program Services$219,919ProgramServicesAmt
Management And General$12,951ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$40,444BOYAmt
EOY$31,705EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$176,352BOYAmt
EOY$232,738EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$216,796BOYAmt
EOY$264,443EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$216,796BOYAmt
EOY$264,443EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$216,796BOYAmt
EOY$264,443EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$216,796BOYAmt
EOY$264,443EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$47,647ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,395CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,490CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,240CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,810CurrentTaxYearMinus1YearAmt
Current Tax Year$5,315CurrentTaxYearAmt
Total$22,250TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$132,140CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$105,375CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$216,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,200CurrentTaxYearMinus1YearAmt
Current Tax Year$272,800CurrentTaxYearAmt
Total$742,515TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$136,535CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$107,865CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$221,240CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,010CurrentTaxYearMinus1YearAmt
Current Tax Year$278,115CurrentTaxYearAmt
Total$764,765TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$764,765PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,298CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,098CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$965CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,053CurrentTaxYearMinus1YearAmt
Current Tax Year$2,402CurrentTaxYearAmt
Total$8,816TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,298CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,098CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$965CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,053CurrentTaxYearMinus1YearAmt
Current Tax Year$2,402CurrentTaxYearAmt
Total$8,816TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$137,833CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$110,963CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$222,205CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$22,063CurrentTaxYearMinus1YearAmt
Current Tax Year$280,517CurrentTaxYearAmt
Total$773,581TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98860PublicSupportCY509Pct
Public Support PY5090.99020PublicSupportPY509Pct
Investment Income CY0.01140InvestmentIncomeCYPct
Investment Income PY0.00980InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part IV Section A Line 11a and 11bThe President and Treasurer of ACFEMC review the Form 990 and provide comments and changes prior to filing to the IRS. The full Board of Directors receive copies of the Form 990 after its submission.
Patr VI Section C Line 19The financial statements, Form 990 and governing documents are available to the general public upon request.