STRATEGY STUDIO / PUBLIC DATA EXPLORER

ASSOCIATION OF CERTIFIED FRAUD EXAMINERS-MARYLAND CHAPTER INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATION OF CERTIFIED FRAUD EXAMINERS-MARYLAND CHAPTER INC (EIN 46-4166929)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-11
IRS object ID
202533159349303983
Schema version
2024v5.0
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)
Return2025-11-11T12:37:17-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 St Suite 101AddressLine1Txt
CityBel AirCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21014ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464166929EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Assoc of Certified Fraud ExamiBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt
Phone2404462401PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRobert N CantorPersonNm
Person TitleTreasurerPersonTitleTxt
Phone2404462401PhoneNum
Signature2025-10-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLeo J KnightonPreparerPersonNm
PTINP00173232PTIN
Phone4108937652PhoneNum
Preparation2025-10-17PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRobert N CantorPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18805 River Oaks TerraceAddressLine1Txt
CityFrederickCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21704ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$370,181GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionThe primay mission of ACFEMC is to engage in, promote and support programs and events related to the detection and determent of fraud through events and articlesActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,605PYContributionsGrantsAmt
CY Contributions Grants$5,720CYContributionsGrantsAmt
PY Program Service Revenue$259,314PYProgramServiceRevenueAmt
CY Program Service Revenue$355,750CYProgramServiceRevenueAmt
PY Investment Income$4,653PYInvestmentIncomeAmt
CY Investment Income$8,711CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$269,572PYTotalRevenueAmt
CY Total Revenue$370,181CYTotalRevenueAmt
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$5,000CYTotalFundraisingExpenseAmt
PY Other Expenses$253,075PYOtherExpensesAmt
CY Other Expenses$250,257CYOtherExpensesAmt
PY Total Expenses$253,075PYTotalExpensesAmt
CY Total Expenses$250,257CYTotalExpensesAmt
PY Revenues Less Expenses$16,497PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$119,924CYRevenuesLessExpensesAmt
Total Assets BOY$280,940TotalAssetsBOYAmt
Total Assets EOY$400,864TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$280,940NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$400,864NetAssetsOrFundBalancesEOYAmt
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$233,507ExpenseAmt
Revenue$341,000RevenueAmt
DescMembers and guets may attend seminares where speakers present fraudDesc
Total Program Service Expenses$233,507TotalProgramServiceExpensesAmt
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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

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 (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Jessica Gay
President01Yes (X)Yes (X)$0$0$0
Daniel Semick
Vice President01Yes (X)Yes (X)$0$0$0
Robert Cantor
Treasurer01Yes (X)Yes (X)$0$0$0
Stacy Lewis
Secretary01Yes (X)Yes (X)$0$0$0
Regina Miante
Training Dir01Yes (X)Yes (X)$0$0$0
R Frank Abel
Past President01Yes (X)Yes (X)$0$0$0
Richard Henry
Director01Yes (X)$0$0$0
Shameeka Jones
Director01Yes (X)$0$0$0
Tecla Kellum
Director01Yes (X)$0$0$0
Keisha Morton
Director01Yes (X)$0$0$0
Deborah Pasto
Director01Yes (X)$0$0$0
T Pennington
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$5,720MembershipDuesAmt
Total Contributions$5,720TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Conferences541900$341,000$341,000
Meetings541900$14,750$14,750
FieldValueIRS element (for citing)
Total Program Service Revenue$355,750TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,711TotalRevenueColumnAmt
Exclusion$8,711ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

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

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$370,181TotalRevenueColumnAmt
Related Or Exempt Func Income$355,750RelatedOrExemptFuncIncomeAmt
Exclusion$8,711ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,800TotalAmt
Management And General$2,800ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,629TotalAmt
Management And General$2,629ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$232,632TotalAmt
Program Services$232,632ProgramServicesAmt

Insurance InsuranceGrp

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

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
Bank and other fees$4,273$4,273
Storage rentals$1,535$1,535
NASBA membership dues$875$875
Other$5,238$238$5,000

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$250,257TotalAmt
Program Services$233,507ProgramServicesAmt
Management And General$11,750ManagementAndGeneralAmt
Fundraising$5,000FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$79,300BOYAmt
EOY$190,513EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$201,640BOYAmt
EOY$210,351EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$280,940BOYAmt
EOY$400,864EOYAmt

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$280,940BOYAmt
EOY$400,864EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$280,940BOYAmt
EOY$400,864EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$280,940BOYAmt
EOY$400,864EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$119,924ReconcilationRevenueExpnssAmt
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 CommitteefalseAuditCommitteeInd
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$5,240CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,810CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,315CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,605CurrentTaxYearMinus1YearAmt
Current Tax Year$5,720CurrentTaxYearAmt
Total$26,690TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$216,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$16,200CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$272,800CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$259,314CurrentTaxYearMinus1YearAmt
Current Tax Year$355,750CurrentTaxYearAmt
Total$1,120,064TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$221,240CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$21,010CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$278,115CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$264,919CurrentTaxYearMinus1YearAmt
Current Tax Year$361,470CurrentTaxYearAmt
Total$1,146,754TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,146,754PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$965CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,053CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,402CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,653CurrentTaxYearMinus1YearAmt
Current Tax Year$8,711CurrentTaxYearAmt
Total$17,784TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$965CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,053CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,402CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,653CurrentTaxYearMinus1YearAmt
Current Tax Year$8,711CurrentTaxYearAmt
Total$17,784TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$222,205CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$22,063CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$280,517CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$269,572CurrentTaxYearMinus1YearAmt
Current Tax Year$370,181CurrentTaxYearAmt
Total$1,164,538TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98470PublicSupportCY509Pct
Public Support PY5090.98660PublicSupportPY509Pct
Investment Income CY0.01530InvestmentIncomeCYPct
Investment Income PY0.01340InvestmentIncomePYPct
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.
Part IV Section C Line 19The financial statements, Form 990 and governing documents are available to the general public upon request.