2014-02-12T13:18:27-06:00 2013-06-30 521158459 HERTZBACH & COMPANY PA 800 RED BROOK BLVD SUITE 300 OWINGS MILLS MD 21117 990 2012-07-01 520702331 MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC MARY 4102966250 901 DULANEY VALLEY ROAD NO 710 TOWSON MD 212042683 J THOMAS HOOD III 4102966250 2014-02-12 1 MARK STEINBERG P01345125 4103633200 2012 2015-11-30 17:44:51Z J THOMAS HOOD III 901 DULANEY VALLEY RD STE 710 TOWSON MD 21204 6505503 0 X WWW.MACPA.ORG X 1901 MD TO PROVIDE EDUCATION AND INFORMATION TO MEMBERS 13 12 45 400 85709 -10694 0 0 5620210 5361547 67145 141355 342690 430147 6030045 5933049 5914 0 0 0 2260655 2160278 0 0 0 3747563 3814021 6014132 5974299 15913 -41250 5602037 5617741 3298290 3259356 2303747 2358385 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. 0 0 CONTINUING PROFESSIONAL EDUCATION - TO PROVIDE OVER 1,000 COURSES, SEMINARS, AND CONFERENCES ON A VARIETY OF ACCTG., AUDIT, MGMT., AND COMPUTER TOPICS TO OVER 8,200 MEMBERS FOR EDUCATION AND CPE FULFILLMENT. MARKETING & COMMUNICATION - TO PROVIDE MEMBERS WITH UP-TO-DATE INFORMATION THROUGH THE CPA STATEMENT AND OTHER PUBLICATIONS, TO PROMOTE THE PROFESSION THROUGH MEDIA, AND TO RECRUIT NEW PEOPLE TO THE PROFESSION. COMMITTEES AND CHAPTERS - COMMITTEES ARE VOLUNTEER FORUMS DEALING WITH SPECIFIC INDUSTRY TOPICS. CHAPTERS ARE ORGANIZED AT THE LOCAL LEVEL. BOTH WORK TO PROVIDE SESSIONS, ARTICLES, AND NEWSLETTERS. 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 34 0 1 45 1 1 1 0 0 0 1 1 0 X 13 12 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MD X X FRANCIS J FALATKO 4102966250 901 DULANEY VALLEY ROAD SUITE 710 TOWSON MD 21204 MARIANELA DEL PINO-RIVERA 0.90 0.30 X 0 0 0 ANOOP N MEHTA 0.90 0.30 X 0 0 0 BYRON PATRICK 0.90 0.30 X 0 0 0 SHANE GRADY 0.90 0.10 X 0 0 0 ALLEN P DELEON 0.90 0.30 X 0 0 0 SAMANTHA BOWLING 0.90 0.10 X 0 0 0 LISA CINES 0.90 0.10 X 0 0 0 JOSELIN MARTIN 0.90 0.10 X 0 0 0 MICHAEL MANSPEAKER 0.90 0.10 X 0 0 0 J THOMAS HOOD III 36.00 4.00 X X 376159 0 19228 GENE RANSOM 0.90 0.10 X 0 0 0 ROBERT TAROLA 0.90 0.10 X 0 0 0 AMY MYERS 0.90 0.10 X 0 0 0 JACQUELINE BROWN 36.00 4.00 X 182569 0 17132 FRANCIS FALATKO 36.00 4.00 X 138277 0 11325 PAMELA DEVINE 36.00 4.00 X 105209 0 11318 802214 0 59003 4 0 1 0 AICPA 1211 AVENUE OF AMERICAS NEW YORK NY 10036 CPE PROVIDER 392263 AMERICAN EXPRESS PO BOX 981540 EL PASO TX 79998 VARIOUS SERVICES 343269 BLUE OCEAN IDEAS 222 COURTHOUSE COURT SUITE 300 TOWSON MD 21204 MARKETING 339039 MARTIN'S WEST 6817 DOGWOOD RD WINDSOR MILL MD 21244 EVENT CATERING 219394 FEDEX KINKOS 1 EAST JOPPA ROAD TOWSON MD 21286 PRINTING 150414 5 EDUCATIONAL PROGRAMS 611710 3032099 3032099 MEMBERSHIP DUES 900099 2132858 2132858 SELF-REGULATION 900099 189920 189920 REFERRAL BUREAU 900099 6670 6670 5361547 48713 48713 7850 0 7850 7850 7850 665096 571629 825 93467 -825 92642 92642 SPONSORSHIPS 900099 336090 336090 ADVERTISING 541800 51620 51620 SERVICE AGREEMENT & NE 541800 21891 21891 12696 12198 498 422297 5933049 5361547 85709 485793 X 803770 1063979 65979 93320 133230 1181 94330 50000 28520 320961 33553 183642 281009 130217 35499 55346 17242 SEMINAR DISCUSSION LEAD 925162 ONSITE EXPENSES 635639 SEMINAR MATERIALS 222241 BANK FEES 131168 668311 5974299 250 251 1031612 1244967 1679868 1347628 902862 798374 6955 1250 137194 140416 741275 628344 74856 112931 1768340 1971824 100 100 5602037 5617741 710463 595931 2587827 2663425 3298290 3259356 X 2303747 2358385 2303747 2358385 5602037 5617741 -41250 95888 0 X X 0 1 X 1 0 MARYLAND CPA COMMITTEE ON POLITICAL ACTION 901 DULANEY VALLEY ROAD SUITE 710 TOWSON MD 21204 521323898 0 5901 0 0 1 2132858 200261 200261 170265 29996 79902 74708 5194 427119 392781 34338 234254 160855 73399 112931 X 6768779 95888 739842 835730 5933049 0 5933049 6744214 769915 769915 5974299 0 5974299 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: UNCERTAIN TAX POSITIONS: THE ASSOCIATION HAS ADOPTED ASC 740, INCOME TAXES, WHICH CLARIFIED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. BASED ON ITS EVALUATION, THE ASSOCIATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. THE TAX YEARS ENDED JUNE 30, 2010 THROUGH JUNE 30, 2013 REMAIN OPEN TO EXAMINATION BY TAX JURISDICTIONS TO WHICH THE ASSOCIATION IS SUBJECT. THE ASSOCIATION'S POLICY IS TO RECORD INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN RECORDED AS A RESULT OF TAX UNCERTAINTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: BUSINESS LEARNING INSTITUTE, INC. 715,833. MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS EDUCATIONAL FOUNDATION 23,184. LOSS ON SALE OF EQUIPMENT 825. PART XII, LINE 2D - OTHER ADJUSTMENTS: BUSINESS LEARNING INSTITUTE, INC. 760,090. MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS EDUCATIONAL FOUNDATION 9,000. LOSS ON SALE OF EQUIPMENT 825. X X X X X 0 0 0 J THOMAS HOOD III 305480 0 65000 0 5679 0 14700 0 4528 0 395387 0 0 0 JACQUELINE BROWN 157290 0 25000 0 279 0 12955 0 4177 0 199701 0 0 0 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 11 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. THE ORGANIZATION'S BYLAWS AND FINANCIAL STATEMENTS ARE AVAILABLE ONLY TO MEMBERS VIA A MEMBER ACCESS LOGIN. ALL OTHER DOCUMENT ARE AVAILABLE TO THE PUBLIC. ALL OTHER FUNCTIONAL EXPENSES FORM 990, PART IX, LINE 24E SEMINAR MARKETING: TOTAL EXPENSES 130,961. NEW PRODUCT DEVELOPMENT: TOTAL EXPENSES 103,741. PROFESSIONAL PROMOTION & RECRUITING: TOTAL EXPENSES 88,523. MISCELLANEOUS: TOTAL EXPENSES 68,490. PRINTING AND PRODUCTION: TOTAL EXPENSES 54,228. SEMINAR POSTAGE AND PRINTING: TOTAL EXPENSES 36,128. DUES & MISCELLANEOUS: TOTAL EXPENSES 36,006. TELEPHONE: TOTAL EXPENSES 35,034. CONTEST REBATES: TOTAL EXPENSES 24,840. LEGISLATIVE: TOTAL EXPENSES 23,600. COMMITTEES: TOTAL EXPENSES 21,443. SEMINAR TRAVEL: TOTAL EXPENSES 14,793. TUITION REIMBURSEMENT: TOTAL EXPENSES 13,551. EQUIPMENT RENTAL & MAINTENANCE: TOTAL EXPENSES 9,285. POSTAGE & SHIPPING: TOTAL EXPENSES 6,603. CHAPTER EXPENSES: TOTAL EXPENSES 1,085. DESCRIBE CHANGES IN COMMITTEE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT FORM 990 PART XI LINE 2C THERE WERE NO CHANGES FROM THE PRIOR YEAR REGARDING THE OVERSIGHT PROCESS. MACPA EDUCATIONAL FOUNDATION INC 901 DULANEY VALLEY ROAD NO 710 TOWSON MD 21204 521787902 PROVIDE SCHOLARSHIPS TO ACCOUNTING STUDENTS MD 501(C)(3) LINE 11B, II MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC 1 BUSINESS LEARNING INSTITUTE INC 901 DULANEY VALLEY ROAD SUITE 710 TOWSON MD 21204 260041639 DELIVER COMPETENCY-BASED CURRICULUM TO ENHANCE LEARNING FOR BUSINESSES MD MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC C 715833 180938 1.00000 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 BUSINESS LEARNING INSTITUTE INC O 174943 COST STUDY BY INDEPENDENT CONSULT BUSINESS LEARNING INSTITUTE INC Q 146066 COST STUDY BY INDEPENDENT CONSULT