MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 52-0702331)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-14
- IRS object ID
- 201901349349304700
- Schema version
- 2017v2.3
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-14T11:56:50-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521158459 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HERTZBACH & COMPANY PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 RED BROOK BLVD SUITE 300 | AddressLine1Txt |
| City | OWINGS MILLS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21117 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520702331 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARYLAND ASSOCIATION OF CERTIFIED PUBLIC | BusinessNameLine1Txt |
| Business Name Line2 | ACCOUNTANTS INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MARY | BusinessNameControlTxt |
| Phone | 4102966250 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY ROAD NO 800 | AddressLine1Txt |
| City | TOWSON | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 212042683 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRANCIS J FALATKO | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 4436322324 | PhoneNum |
| Signature | 2019-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARK STEINBERG | PreparerPersonNm |
| PTIN | P01345125 | PTIN |
| Phone | 4103633200 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 107.1.94.226 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-05-10 | IPDt |
| IP Tm | 11:54:35 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 246B0BF2B7D4770E45C422024168A6CCC93F1E2F | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | FRANCIS J FALATKO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY RD STE 800 | AddressLine1Txt |
| City | TOWSON | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,781,027 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MACPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1901 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE EDUCATION AND INFORMATION TO MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 31 | TotalEmployeeCnt |
| Total Volunteers | 400 | TotalVolunteersCnt |
| Total Gross UBI | $28,686 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,027,279 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,776,452 | CYProgramServiceRevenueAmt |
| PY Investment Income | $212,771 | PYInvestmentIncomeAmt |
| CY Investment Income | $96,598 | CYInvestmentIncomeAmt |
| PY Other Revenue | $293,342 | PYOtherRevenueAmt |
| CY Other Revenue | $447,965 | CYOtherRevenueAmt |
| PY Total Revenue | $5,533,392 | PYTotalRevenueAmt |
| CY Total Revenue | $5,321,015 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,911,463 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,815,199 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,402,224 | PYOtherExpensesAmt |
| CY Other Expenses | $3,273,783 | CYOtherExpensesAmt |
| PY Total Expenses | $5,313,687 | PYTotalExpensesAmt |
| CY Total Expenses | $5,088,982 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $219,705 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $232,033 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,467,243 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,424,007 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,727,285 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,411,131 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,739,958 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,012,876 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MACPA PROVIDES PROFESSIONAL DEVELOPMENT, REGULATORY, PROMOTIONAL AND ADVOCACY SERVICES TO ITS MEMBERS, SUPPORTING THEIR EFFORTS TO CONFIRM HIGH STANDARDS OF PROFESSIONAL SERVICE AND CONDUCT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | CONTINUING PROFESSIONAL EDUCATION - TO PROVIDE TRAINING TO ASSIST MEMBERS IN DEVELOPING AND MAINTAINING THEIR SKILLS IN ACCOUNTING, AUDIT, TAX, TECHNOLOGY, ETHICS, AND MANAGEMENT TO HELP THEM ACHIEVE PROFESSIONAL SUCCESS WHILE SERVING THE PUBLIC. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PEER REVIEW - THE PEER REVIEW PROGRAM MONITORS PROFESSIONAL PERFORMANCE TO ASSIST MEMBERS IN PROVIDING QUALITY PROFESSIONAL SERVICES TO THE PUBLIC. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMITTEES AND CHAPTERS - CHAPTER AND COMMITTEE PROGRAMS ENABLE LEARNING, THE SHARING OF KNOWLEDGE, THE DEVELOPMENT OF PROFESSIONAL RELATIONSHIPS, AND AND THE ADVANCEMENT OF THE CPA PROFESSION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 31 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANCIS J FALATKO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4102966250 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY ROAD SUITE 800 | AddressLine1Txt |
| City | TOWSON | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| J THOMAS HOOD III | ||||||||
| CHIEF EXECUTIVE OFFICER | 36.00 | 4.00 | Yes (X) | Yes (X) | $361,680 | $0 | $17,739 | |
| KENNETH KELLY JR | ||||||||
| CHAIR | 0.90 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LISA CINES | ||||||||
| PAST CHAIR | 0.90 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RAY SPECIALE | ||||||||
| SECRETARY / TREASURER | 0.90 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SAMANTHA BOWLING | ||||||||
| CHAIR ELECT | 0.90 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANDREW PAGE | ||||||||
| DIRECTOR | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| AVONETTE BLANDING | ||||||||
| DIRECTOR | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| CARTER HEIM | ||||||||
| DIRECTOR | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTINE ASPELL | ||||||||
| DIRECTOR | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| KIETH PARKER | ||||||||
| DIRECTOR | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| MARK CISSELL | ||||||||
| DIRECTOR | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| MIKE MANSPEAKER | ||||||||
| DIRECTOR | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| RAJ BHASKAR | ||||||||
| DIRECTOR | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT JIRSA | ||||||||
| DIRECTOR | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| TAMI BENSKY | ||||||||
| CHAIR OF AUDIT COMMITTEE | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| WALLACE BOSTON | ||||||||
| DIRECTOR | 0.90 | 0.10 | Yes (X) | $0 | $0 | $0 | ||
| FRANCIS FALATKO | ||||||||
| CHIEF FINANCIAL OFFICER | 36.00 | 4.00 | Yes (X) | $141,360 | $0 | $13,568 | ||
| JACQUELINE BROWN | ||||||||
| CHIEF OPERATING OFFICER | 36.00 | 4.00 | Yes (X) | $188,049 | $0 | $15,802 | ||
| PAMELA DEVINE | ||||||||
| PROFESSIONAL DEVELOPMENT M | 36.00 | 4.00 | $116,420 | $0 | $15,165 | Yes (X) | ||
| WILLIAM SHERIDAN | ||||||||
| DIRECTOR OF COMMUNICATIONS | 36.00 | 4.00 | $110,841 | $0 | $14,816 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $918,350 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $77,090 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLUE OCEAN IDEAS | |||||
| 222 COURTHOUSE COURT SUITE 300 | TOWSON | MD | 21204 | MARKETING AND IT CONSULTING | $682,113 |
| AICPA | |||||
| PO BOX 25824 | LEHIGH VALLEY | PA | 18002 | CPE PROVIDER | $503,918 |
| DULANEY LLC #2 CO GUARDIAN REALTY MANAG | |||||
| 6000 EXECUTIVE BLVD SUITE 400 | BETHESDA | MD | 20852 | PROPERTY MANAGEMENT | $189,724 |
| AMERICAN EXPRESS TRAVEL | |||||
| PO BOX 360001 | FORT LAUDERDALE | FL | 33336 | CREDIT CARD CHARGE FOR TRAVEL AND PURCHA | $125,336 |
| DON FARMER CPA PA | |||||
| 508 MULBERRY STREET SW | LENOIR | NC | 28645 | CPE INSTRUCTION AND CONTENT PROVIDER | $112,888 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EDUCATIONAL PROGRAMS | 611710 | $2,551,642 | $2,551,642 |
| MEMBERSHIP DUES | 900099 | $2,045,890 | $2,045,890 |
| SELF-REGULATION | 900099 | $166,310 | $166,310 |
| AFFINITY PROGRAM AND O | 611710 | $12,610 | $12,610 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,776,452 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,406 | TotalRevenueColumnAmt |
| Exclusion | $38,406 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $515,426 | SecuritiesAmt |
| Other | $2,778 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $458,960 | SecuritiesAmt |
| Other | $1,052 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $56,466 | SecuritiesAmt |
| Other | $1,726 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,192 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,726 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $56,466 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| SPONSORSHIPS | 900099 | $419,279 | $419,279 | |
| ADVERTISING | 541800 | $28,686 | $28,686 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $447,965 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,321,015 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,778,178 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $28,686 | UnrelatedBusinessRevenueAmt |
| Exclusion | $514,151 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $783,585 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $803,591 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,560 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,472 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,991 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,250 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,030 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $676,487 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,603 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,405 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,363 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,597 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,003 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,141 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,440 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,882 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SEMINAR DISCUSSION LEAD | $608,755 |
| ONSITE EXPENSES | $459,405 |
| SEMINAR OTHER MISC EXPE | $264,274 |
| BANK FEES | $114,305 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $372,843 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,088,982 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $861,832 | BOYAmt |
| EOY | $641,016 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,889 | BOYAmt |
| EOY | $58,872 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $677,558 | BOYAmt |
| EOY | $866,935 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $879,692 | BOYAmt |
| EOY | $750,883 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,081 | BOYAmt |
| EOY | $4,794 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,875 | BOYAmt |
| EOY | $106,762 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $656,606 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $486,154 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,500 | BOYAmt |
| EOY | $170,452 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,728,716 | BOYAmt |
| EOY | $1,824,193 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100 | BOYAmt |
| EOY | $100 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,467,243 | BOYAmt |
| EOY | $4,424,007 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $827,715 | BOYAmt |
| EOY | $1,133,213 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,566,357 | BOYAmt |
| EOY | $1,105,966 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,195 | BOYAmt |
| EOY | $50,939 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,018 | BOYAmt |
| EOY | $121,013 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,727,285 | BOYAmt |
| EOY | $2,411,131 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,739,958 | BOYAmt |
| EOY | $2,012,876 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,739,958 | BOYAmt |
| EOY | $2,012,876 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,467,243 | BOYAmt |
| EOY | $4,424,007 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $232,033 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $40,885 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARYLAND CPA COMMITTEE ON POLITICAL ACTION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY ROAD SUITE 800 | AddressLine1Txt |
| City | TOWSON | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521323898 | EIN |
| Contributions Rcvd Dlvr | $1,892 | ContributionsRcvdDlvrAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $2,045,890 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $191,929 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $54,624 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $246,553 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $184,130 | AggregateReportedDuesNtcAmt |
| Carried Over | $62,423 | CarriedOverAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $63,407 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,221 | DepreciationAmt |
| Book Value | $39,186 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $380,508 | OtherCostOrOtherBasisAmt |
| Depreciation | $304,325 | DepreciationAmt |
| Book Value | $76,183 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $212,691 | OtherCostOrOtherBasisAmt |
| Depreciation | $157,608 | DepreciationAmt |
| Book Value | $55,083 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $170,452 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED RENT | Desc |
| Amt | $121,013 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $121,013 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $6,775,230 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $40,885 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,415,056 | OtherRevenueAmt |
| Revenue Not Reported | $1,455,941 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,319,289 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,726 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,726 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,321,015 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,677,263 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,615,311 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,615,311 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,061,952 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $27,030 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $27,030 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,088,982 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | TOTAL INCOME OF CONSOLIDATED AFFILIATES 1,442,086. INVESTMENT FEE -27,030. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | GAIN ON SALE OF EQUIPMENT 1,726. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | TOTAL EXPENSE OF CONSOLIDATED AFFILIATES 1,634,960. GAIN ON SALE OF EQUIPMENT -1,726. DEFERRED TAX BENEFITS -17,923. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT FEE 27,030. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| J THOMAS HOOD III | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $355,506 | $0 | $0 | $0 | $6,174 | $0 | $15,900 | $0 | $1,839 | $0 | $379,419 | $0 | $0 | $0 |
| FRANCIS FALATKO | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $140,172 | $0 | $0 | $0 | $1,188 | $0 | $9,908 | $0 | $3,660 | $0 | $154,928 | $0 | $0 | $0 |
| JACQUELINE BROWN | ||||||||||||||
| CHIEF OPERATING OFFICER | $186,861 | $0 | $0 | $0 | $1,188 | $0 | $13,205 | $0 | $2,597 | $0 | $203,851 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | REBEKAH J BROWN | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | DAUGHTER OF OFFICER/DIRECTOR JACQUELINE BROWN | RelationshipDescriptionTxt |
| Transaction | $72,637 | TransactionAmt |
| Transaction | COMPENSATION RECEIVED AS EMPLOYEE OF ORGANIZATION - MANAGER, MEMBERSHIP DEVELOPMENT & ENGAGEMENT. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION WITH THREE TYPES OF MEMBERSHIP CLASSIFICATION INCLUDING ACTIVE, ASSOCIATE AND LIFE MEMBERSHIPS. MEMBERS CLASSIFIED AS ACTIVE OR LIFE MEMBERS ARE ENTITLED ONE VOTE ON ELECTION OF OFFICERS (EXCLUDING THE PRESIDENT/CEO) AND MEMBERS OF THE GOVERNING BODY AND AMENDMENTS TO THE ORGANIZATION'S BY-LAWS AND CORPORATE CHARTER. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS CLASSIFIED AS ACTIVE OR LIFE MEMBERS ARE ENTITLED TO ONE VOTE IN THE ELECTION OF THE ORGANIZATION'S OFFICERS (EXCLUDING THE PRESIDENT/CEO) AND MEMBERS OF THE GOVERNING BODY. THE ELECTIONS ARE HELD AT THE ANNUAL MEETING OF THE ORGANIZATION. A NOMINATIONS COMMITTEE OF MEMBERS PROPOSE CANDIDATES TO BE VOTED ON AT THE ANNUAL MEETING. IN ADDITION, AN ACTIVE OR LIFE MEMBER HAS THE RIGHT TO PROPOSE OTHER NOMINEES FOR POSITIONS ON THE ORGANIZATION'S GOVERNING BODY, IF THE MEMBER OBTAINS SUPPORT FOR THE NOMINATION OF AT LEAST 10 PERCENT OF THE ORGANIZATION'S VOTING MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | ACTIVE AND LIFE MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO VOTE ON ANY PROPOSED CHANGES TO THE ORGANIZATION'S BY-LAWS OR CORPORATE CHARTER. AN AMENDMENT OF THE BY-LAWS OR CORPORATE CHARTER IS APPROVED IF A MAJORITY VOTE, REPRESENTING AT LEAST 5 PERCENT OF THE ORGANIZATION'S VOTING MEMBERS, APPROVES THE AMENDMENT. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF FORM 990 IS PROVIDED TO EACH MEMBER OF THE ORGANIZATION'S EXECUTIVE COMMITTEE, WHICH IS COMPRISED OF FOUR MEMBERS OF THE BOARD OF DIRECTORS. EACH MEMBER OF THE EXECUTIVE COMMITTEE IS A LICENSED CPA. THE MEMBERS REVIEW THE FORM 990 FOR ACCURACY AND COMPLETENESS AND RAISE ANY QUESTIONS WITH THE OTHER EXECUTIVE COMMITTEE MEMBERS AND THE PROFESSIONAL CPA FIRM ENGAGED TO PREPARE THE ORGANIZATION'S FORM 990. THE DRAFT FORM 990 IS ALSO REVIEWED BY THE ORGANIZATION'S AUDIT COMMITTEE. ONCE ALL MATTERS ARE RESOLVED, THE FORM 990 IS APPROVED AND FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ON AN ANNUAL BASIS, ALL BOARD MEMBERS AND OFFICERS ARE PROVIDED WITH THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE AND SIGN THE DOCUMENT AND DISCLOSURE FORM. ALL FORMS ARE REVIEWED BY THE MACPA EXECUTIVE COMMITTEE. ANY CONFLICTS ARE BROUGHT TO THE EXECUTIVE COMMITTEE OF THE BOARD FOR DISPOSITION. THE EXECUTIVE COMMITTEE WILL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT ACTION, IF ANY, IS APPROPRIATE. THE EXECUTIVE COMMITTEE WILL REPORT THE RESULTS OF THE DELIBERATION TO THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR HAS AN EMPLOYMENT CONTRACT THAT IS DEVELOPED BY A FOUR-PERSON COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE REVIEWS THE WORK OF THE EXECUTIVE DIRECTOR ANNUALLY, AND WHEN A NEW CONTRACT IS DEVELOPED, THE COMMITTEE USES SIMILAR ENTITIES' FORM 990S AND ASAE'S COMPENSATION STUDY TO DEVELOP THE PROPER CONTRACT AND COMPENSATION. THE EXECUTIVE DIRECTOR, ALONG WITH THE COMPENSATION COMMITTEE DETERMINE THE SALARY OF THE CHIEF FINANCIAL OFFICER AND THE CHIEF OPERATING OFFICER. SIMILAR ENTITIES' COMPENSATION AND ASAE'S STUDIES ARE ALSO USED IN THE DETERMINATION OF THEIR SALARIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S DOCUMENTS ARE AVAILABLE ON ITS WEBSITE AT WWW.MACPA.ORG. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES 469,068. IT CONSULTING 45,360. SIMULCAST PRODUCTION 162,059. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MACPA EDUCATIONAL FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY ROAD NO 800 | AddressLine1Txt |
| City | TOWSON | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521787902 | EIN |
| Primary Activities | PROVIDE SCHOLARSHIPS TO ACCOUNTING STUDENTS | PrimaryActivitiesTxt |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12B, II | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUSINESS LEARNING INSTITUTE INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY ROAD SUITE 800 | AddressLine1Txt |
| City | TOWSON | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260041639 | EIN |
| Primary Activities | DELIVER COMPETENCY-BASED CURRICULUM TO ENHANCE LEARNING FOR BUSINESSES | PrimaryActivitiesTxt |
| Legal Domicile State | MD | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $1,385,517 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $452,735 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BUSINESS LEARNING INSTITUTE INC | ||
| O | $684,892 | COST STUDY BY INDEPENDENT CONSULT |
| BUSINESS LEARNING INSTITUTE INC | ||
| Q | $301,585 | COST STUDY BY INDEPENDENT CONSULT |
| BUSINESS LEARNING INSTITUTE INC | ||
| D | $832,148 | INTERCOMPANY ADVANCES |
| BUSINESS LEARNING INSTITUTE INC | ||
| N | $193,735 | COST STUDY BY INDEPENDENT CONSULT |