MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2009
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- Organization
- MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 52-0702331)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-13
- IRS object ID
- 201141339349304349
- Schema version
- 2009v1.7
- 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) |
|---|---|---|
| Timestamp | 2011-05-13T15:58:18-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HERTZBACH & COMPANY PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 RED BROOK BOULEVARD SUITE 300 | AddressLine1 |
| City | OWINGS MILLS | City |
| State | MD | State |
| ZIP Code | 21117 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520702331 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARYLAND ASSOCIATION OF CERTIFIED PUBLIC | BusinessNameLine1 |
| Business Name Line2 | ACCOUNTANTS INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MARY | NameControl |
| Phone | 4102966250 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY ROAD No 710 | AddressLine1 |
| City | TOWSON | City |
| State | MD | State |
| ZIP Code | 212042683 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | J THOMAS HOOD III | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 4102966250 | Phone |
| Date Signed | 2011-05-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD L WOLF | Name |
| Phone | 4103633200 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | J THOMAS HOOD III | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY RD STE 710 | AddressLine1 |
| City | TOWSON | City |
| State | MD | State |
| ZIP Code | 21204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6744215 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.MACPA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1901 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE EDUCATION AND INFORMATION TO MEMBERS | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 45 | TotalNbrEmployees |
| Total Nbr Volunteers | 400 | TotalNbrVolunteers |
| Total Gross UBI | 71926 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 6396 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 5576813 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 5514954 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -115836 | InvestmentIncomePriorYear |
| Investment Income Current Year | 86624 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 374387 | OtherRevenuePriorYear |
| Other Revenue Current Year | 325682 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5835364 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5927260 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 4036 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 7321 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2133230 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2234761 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3814409 | OtherExpensePriorYear |
| Other Expenses Current Year | 3428625 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5951675 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5670707 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -116311 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 256553 | RevenuesLessExpensesCY |
| Total Assets BOY | 4612146 | TotalAssetsBOY |
| Total Assets EOY | 5080457 | TotalAssetsEOY |
| Total Liabilities BOY | 3043798 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3186362 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1568348 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1894095 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | CONTINUING PROFESSIONAL EDUCATION - TO PROVIDE OVER 1,100 COURSES, SEMINARS, AND CONFERENCES ON A VARIETY OF ACCTG., AUDIT, MGMT., AND COMPUTER TOPICS TO OVER 8,400 MEMBERS FOR EDUCATION AND CPE FULFILLMENT. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 33 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 45 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 1 | NonDeductibleContributions |
| Non Deductible Disclosure | 1 | NonDeductibleDisclosure |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANCIS J FALATKO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4102966250 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY ROAD SUITE 710 | AddressLine1 |
| City | TOWSON | City |
| State | MD | State |
| ZIP Code | 21204 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| MARIANELA DEL PINO-RIVERA | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ARTHUR E FLACH | ||||||
| PAST CHAIR | 1.00 | X | 0 | 0 | 0 | |
| WILLIAM T RILEY JR | ||||||
| CHAIR-ELECT | 1.00 | X | 0 | 0 | 0 | |
| HOLLY G EDINGTON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ALLEN P DELEON | ||||||
| SECRETARY-TREASURER | 1.00 | X | 0 | 0 | 0 | |
| HERBERT J GEARY III | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KIMBERLY N ELLISON-TAYLOR | ||||||
| VICE-CHAIR | 1.00 | X | 0 | 0 | 0 | |
| ANOOP N MEHTA | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KATHLEEN MURPHY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| J THOMAS HOOD III | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 269455 | 0 | 11960 | X |
| JOSELIN R MARTIN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BYRON PATRICK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BEVERLY RICHARD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JACQUELINE BROWN | ||||||
| CHIEF OPERATING OFFICER | 40.00 | 140415 | 0 | 11676 | X | |
| FRANCIS FALATKO | ||||||
| CHIEF FINANCIAL OFFICER | 40.00 | 104226 | 0 | 9849 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 514096 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 33485 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| AICPA | |||||
| 1211 AVENUE OF AMERICAS | NEW YORK | NY | 10036 | CPE PROVIDER | 537397 |
| AMERICAN EXPRESS | |||||
| PO BOX 981540 | EL PASO | TX | 79998 | VARIOUS SERVICES | 177879 |
| FEDEX KINKOS | |||||
| 1 E JOPPA ROAD | TOWSON | MD | 21286 | PRINTING | 158210 |
| DON FARMER CPA PA | |||||
| 508 MULBERRY STREET SW | LENOIR | NC | 28645 | CONTINUING PROFESSIONAL EDUCATION | 121504 |
| BENEFIT DESIGN GROUP | |||||
| 600 WASHINGTON AVENUE SUITE 104 | TOWSON | MD | 21204 | HEALTH INSURANCE | 103813 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EDUCATIONAL PROGRAMS | 611710 | 3264129 | 3264129 |
| MEMBERSHIP DUES | 900099 | 2047250 | 2047250 |
| sELF-REGULATION | 900099 | 194525 | 194525 |
| reFERRAL BUREAU | 900099 | 9050 | 9050 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 5514954 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 45477 | TotalRevenueColumn |
| Exclusion | $45,477 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 5050 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 5050 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5050 | TotalRevenueColumn |
| Exclusion | $5,050 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 857729 | Securities |
| Other | 373 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 816955 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 40774 | Securities |
| Other | 373 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 41147 | TotalRevenueColumn |
| Exclusion | $41,147 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|---|
| SPONSORSHIPS | 900099 | 205252 | $205,252 | ||
| ADVERTISING | 541800 | 47722 | 2000 | 45722 | |
| AFFINITY PROGRAMS | 561439 | 40534 | $40,534 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 27124 | TotalRevenueColumn |
| Unrelated Business Revenue | 26204 | UnrelatedBusinessRevenue |
| Exclusion | $920 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 320632 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5927260 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5516954 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 71926 | UnrelatedBusinessRevenue |
| Exclusion | $338,380 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7321 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 702358 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1234075 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70668 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91921 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135739 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3149 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42349 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24022 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 142698 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24229 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 153652 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 255999 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91478 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21916 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95527 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15856 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| SEMINAR DISCUSSION LEAD | 870470 |
| ONSITE EXPENSES | 614672 |
| SEMINAR MATERIALS | 323208 |
| BANK FEES | 164486 |
| NEW PRODUCT DEVELOPMENT | 113419 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 471495 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5670707 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 248 | BOY |
| EOY | 249 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1124525 | BOY |
| EOY | 1256814 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1357518 | BOY |
| EOY | 1358779 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 491652 | BOY |
| EOY | 744384 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9737 | BOY |
| EOY | 10600 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103787 | BOY |
| EOY | 103732 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 892309 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 756898 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 188073 | BOY |
| EOY | 135411 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1336506 | BOY |
| EOY | 1470388 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 100 | BOY |
| EOY | 100 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4612146 | BOY |
| EOY | 5080457 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 507359 | BOY |
| EOY | 673803 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2536439 | BOY |
| EOY | 2512559 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3043798 | BOY |
| EOY | 3186362 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1568348 | BOY |
| EOY | 1894095 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1568348 | BOY |
| EOY | 1894095 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4612146 | BOY |
| EOY | 5080457 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 1 | AgreeToCarryoverPriorYear |
| Dues Assessments | 2047250 | DuesAssessments |
| Non Ded Lobby Political Current | 147351 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Carryover | 16859 | NonDedLobbyPoliticalCarryover |
| Non Ded Lobby Political Total | 164210 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 203744 | AggrAmtReportedInDuesNotices |
| Taxable | -$39,534 | TaxableAmount |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 79745 | OtherCostOrOtherBasis |
| Depreciation | 58802 | Depreciation |
| Book Value | 20943 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 515694 | OtherCostOrOtherBasis |
| Depreciation | 453801 | Depreciation |
| Book Value | 61893 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 296870 | OtherCostOrOtherBasis |
| Depreciation | 244295 | Depreciation |
| Book Value | 52575 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 135411 | TotalOfBookValueLandBuildings |
| Total Revenue | 5927260 | TotalRevenue |
| Total Expenses | 5670707 | TotalExpenses |
| Excess Or Deficit For Year | 256553 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 69194 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 69194 | TotalAdjustments |
| Excess Or Deficit Per FS | 325747 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 6378453 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 69194 | NetUnrealizedGainsInvestments |
| Other Revenues | 384162 | OtherRevenues |
| Revenue Not Rptd F990 | 453356 | RevenueNotRptdF990 |
| Revenue Subtotal | 5925097 | RevenueSubtotal |
| Other Revenues Not Included | 2163 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 2163 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5927260 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6136335 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 467791 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 467791 | ExpensesNotRptdF990 |
| Expenses Subtotal | 5668544 | ExpensesSubtotal |
| Other Expenses Not Included | 2163 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 2163 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 5670707 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | UNCERTAIN TAX POSITIONS: Effective July 1, 2009, the Association adopted ASC 740, Income Taxes (formerly referred to as FASB Financial Interpretation No. 48, Accounting for Uncertainty in 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, 2007 through June 30, 2010 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 XII, LINE 2D - BUSINESS LEARNING INSTITUTE, INC. INCOME PART XII, LINE 4B - GAIN ON SALE OF ASSETS PART XIII, LINE 2D - BUSINESS LEARNING INSTITUTE, INC. EXPENSES PART XIII, LINE 4B - GAIN ON SALE OF ASSETS |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS EDUCATIONAL FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY ROAD | AddressLine1 |
| City | TOWSON | City |
| State | MD | State |
| ZIP Code | 21204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 521787902 | EINOfRecipient |
| IRC Section | 501(c)(3) | IRCSection |
| Amount Of Cash Grant | 7321 | AmountOfCashGrant |
| Purpose Of Grant | PROVIDE SCHOLARSHIPS TO ACCOUNTING STUDENTS | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 1 | TotalNbrOfOtherOrganizations |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| J THOMAS HOOD III | |||||||||||||
| 263480 | 0 | 0 | 0 | 5975 | 0 | 6900 | 0 | 5060 | 0 | 281415 | 0 | 0 | 0 |
| JACQUELINE BROWN | |||||||||||||
| 140000 | 0 | 0 | 0 | 415 | 0 | 6616 | 0 | 5060 | 0 | 152091 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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 EXECUTIVE 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. | |
| FORM 990 PART XI LINE 2C | THERE WERE NO CHANGES FROM THE PRIOR YEAR REGARDING THE OVERSIGHT PROCESS. | DESCRIBE CHANGES IN COMMITTEE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MACPA EDUCATIONAL FOUNDATION INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY ROAD NO 710 | AddressLine1 |
| City | TOWSON | City |
| State | MD | State |
| ZIP Code | 21204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521787902 | EIN |
| Primary Activities | PROVIDE SCHOLARSHIPS TO ACCOUNTING STUDENTS | PrimaryActivities |
| Legal Domicile State | MD | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | PF | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUSINESS LEARNING INSTITUTE INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 DULANEY VALLEY ROAD SUITE 710 | AddressLine1 |
| City | TOWSON | City |
| State | MD | State |
| ZIP Code | 21204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260041639 | EIN |
| Primary Activity | DELIVER COMPETENCY-BASED CURRICULUM TO ENHANCE LEARNING FOR BUSINESSES | PrimaryActivity |
| Legal Domicile State | MD | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | 384162 | ShareOfTotalIncome |
| Share Of EOY Assets | 42156 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| BUSINESS LEARNING INSTITUTE INC | |
| N | 156887 |
| BUSINESS LEARNING INSTITUTE INC | |
| O | 309239 |
| MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS EDUCATIONAL FOUNDATION | |
| B | 7321 |