2024-04-02T19:59:05-05:00 2023-06-30 BDO USA 10200 Grand Central Ave Suite 320 Owings Mills MD 21117 990 2022-07-01 520702331 Maryland Association of Certified Public Accountants Inc % LAURA SWANN MARY 4102966250 901 Dulaney Valley Road Suite 800 Towson MD 212042683 LAURA SWANN CFO 4436322324 2024-02-19 true LAURA SWANN 999009999 Brian J Ray P01278507 4103633200 2024-02-19 2 2022 2023-04-26 12:10:37Z LAURA SWANN 901 Dulaney Valley Road800 Towson MD 212042683 5363090 false X WWW.MACPA.ORG X 1901 MD LEADING AND TRANSFORMING THE CPA PROFESSION TO HELP OUR MEMBERS ACHIEVE SUCCESS. 13 12 18 600 25380 0 430615 357930 3947199 3329638 109287 -1841 406464 357744 4893565 4043471 0 0 0 0 1722027 1735904 0 0 0 2214673 1987981 3936700 3723885 956865 319586 4891686 5554041 1084018 1103420 3807668 4450621 X THE MACPA PROVIDES PROFESSIONAL DEVELOPMENT, REGULATORY, PROMOTIONAL AND ADVOCACY SERVICES TO ITS MEMBERS, SUPPORTING THEIR EFFORTS TO CONFORM TO HIGH STANDARDS OF PROFESSIONAL SERVICE AND CONDUCT. false false MEMBERSHIP & ADVOCACY - MACPA IS THE ONLY STATE-WIDE ORGANIZATION DEDICATED SOLELY TO ADVANCING THE CPA PROFESSION AND ADVOCATING FOR MARYLAND CPAS. MACPA REPRESENTS MARYLAND CPAS IN FRONT OF THE MARYLAND LEGISLATURE AND THE MARYLAND DEPARTMENT OF LABOR TO ENSURE THE VOICES OF MARYLAND CPAS ARE REPRESENTED AND HEARD. PROFESSIONAL DEVELOPMENT - MACPA OFFERS WORLD-CLASS CONTINUING PROFESSIONAL EDUCATION TO ITS MEMBERS TO ENSURE THEY ARE TECHNICALLY PROFICIENT AND FUTURE READY, ENABLING THEM TO THRIVE IN A CONSTANTLY CHANGING WORLD. ADVERTISING & SPONSORSHIP - MACPA PARTNERS WITH BEST-IN-CLASS PROVIDERS TO OFFER OUR MEMBERS SOLUTIONS TO THEIR TECHNOLOGY, INSURANCE, AND OPERATIONAL NEEDS. false false true true false false false false false true false false false true true false true false false false false false false false false false false false true false false false false true false false false false false false true true true false true 9 0 true 18 true true true false false false true true false false false X 13 12 true false false false true true false true true false false false true true true true true true true false MD X X LAURA SWANN 4436322325 901 DULANEY VALLEY ROAD SUITE 800 Towson MD 21204 X JACQUELINE EG BROWN Former CEO 15.0 0.2 X 210734 0 19820 REBEKAH J BROWN CEO 40.0 5.0 X X 155238 0 14619 FRANCIS J FALATKO JR Former CFO (THRU 10/31/22) 20.0 5.0 X 144229 0 11357 WILLAM D SHERIDAN Chief Communications Officer 40.0 0.0 X 130362 0 14596 MARY BETH HALPERN Dir of Technical & Regulatory 40.0 0.0 X 102044 0 14954 LAURA A SWANN CFO 40.0 5.0 X 104991 0 9447 HERB GEARY CHAIR 2.0 1.0 X X 0 0 0 CHRISTINE ASPELL CHAIR-Elect 2.0 0.0 X X 0 0 0 THOMAS WHITE Secretary/Treasurer 2.0 0.0 X X 0 0 0 LEXY KESSLER Past Chair 2.0 0.0 X X 0 0 0 KARL AHLRICHS DIRECTOR 1.0 0.0 X 0 0 0 MAXENE BARDWELL DIRECTOR 1.0 0.0 X 0 0 0 ELISE BROUILLETTE DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL KIMBROUGH DIRECTOR 1.0 0.0 X 0 0 0 KIMBERLY MUSTARD DIRECTOR 1.0 0.0 X 0 0 0 DAVE RYAN DIRECTOR 1.0 0.0 X 0 0 0 BRETT SANDERS DIRECTOR 1.0 0.0 X 0 0 0 Savedra Scott DIRECTOR 1.0 0.0 X 0 0 0 847598 0 84793 6 false true false BLUE OCEAN IDEAS 600 WASHINGTON AVENUE TOWSON MD 21204 Marketing & Tech Ser 757449 AICPA 220 Leigh Farm Road DURHAM NC 27717 CPE Content 337314 Dulaney Center Business Trust 901 Dulaney Valley Road 304 TOWSON MD 21204 Rent & CAM 239221 3 357930 357930 EDUCATIONAL PROGRAMS 611710 1403761 1403761 MEMBERSHIP DUES 900099 1925877 1925877 3329638 74885 74885 0 0 0 0 0 1242893 1318540 1079 -75647 -1079 -76726 -76726 0 0 0 0 0 0 0 0 0 SPONSORSHIPS 900099 332364 332364 ADVERTISING 541800 25380 25380 357744 4043471 3329638 25380 330523 X 0 0 0 0 683399 0 0 856271 71870 11135 113229 0 400 37653 60000 0 47860 160666 0 3318 198272 0 257365 44924 0 49347 0 0 16363 22402 SEMINAR EXPENSES 397606 SEMINAR DISCUSSION LEAD 199337 PROFESSIONAL DEVELOPMENT 120695 MARKETING 316308 55465 3723885 0 0 0 1636090 1399728 0 0 0 0 320705 76783 0 0 0 0 0 0 634 3168 73768 207437 523759 497359 24213 26400 2819129 3547609 100 0 17047 16107 0 0 0 276809 4891686 5554041 529705 454729 0 0 479024 322197 0 0 0 0 0 0 0 0 0 0 75289 326494 1084018 1103420 X 3807668 4450621 0 0 3807668 4450621 4891686 5554041 319586 323467 -100 X false true X true false MARYLAND CPA COMMITT ON POLITICS 901 Dulaney Valley Rd Towson MD 212042683 521323898 0 10330 false false true 1925877 210825 -90393 120432 173329 -52897 SCHEDULE C, PART I-C CONTINUATION FOR INCOMPLETE NAME/ADDRESS INFORMATION: MARYLAND CPA COMMITTEE ON POLITICAL ACTION 901 DULANEY VALLEY ROAD, SUITE 800 TOWSON, MD 21204. 64838 56808 8030 80455 65061 15394 378466 375490 2976 26400 0 DEFERRED RENT 0 OPERATING LEASE LIABILITY 326494 326494 X SCHEDULE D, PART X, LINE 2: UNDER PROVISION OF SECTION 501(C)(6) AND 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND THE APPLICABLE INCOME TAX REGULATIONS IN THE STATE OF MARYLAND, MACPA AND EDUCATIONAL FOUNDATION ARE EXEMPT FROM INCOME TAXES, EXCEPT FOR NET INCOME FROM UNRELATED BUSINESS INCOME. THERE WERE NO SIGNIFICANT UNRELATED BUSINESS ACTIVITIES FOR THE YEARS ENDING JUNE 30, 2023 AND 2022. THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THEN NOT TO BE SUSTAINED. RECOGNIZED UNCERTAIN INCOME TAX POSITION ($0 AT JUNE 30, 2023 AND 2022) ARE MEASURED AT THE LARGEST AMOUNT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGEMENT OCCURRED. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS ENDED JUNE 30, 2020 AND PRIOR. X X X X X false false false REBEKAH J BROWN CEO 150238 0 5000 0 0 0 7014 0 7605 0 169857 0 0 0 JACQUELINE EG BROWN Former CEO 210734 0 0 0 0 0 17636 0 2184 0 230554 0 0 0 FRANCIS J FALATKO JR Former CFO (THRU 10/31/22) 139229 0 5000 0 0 0 10302 0 1055 0 155586 0 0 0 REBEKAH J BROWN DAUGHTER OF OFFICER 169857 COMPENSATION false JACQUELINE E G BROWN Parent OF OFFICER 194854 COMPENSATION false SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: REBEKAH J. BROWN (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DAUGHTER OF KEY EMPLOYEE JACQUELINE BROWN (D) DESCRIPTION OF TRANSACTION: COMPENSATION RECEIVED AS EMPLOYEE OF ORGANIZATION - DIRECTOR OF DEVELOPMENT/CURRENT CEO (A) NAME OF PERSON: JACQUELINE E.G. BROWN (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PARENT OF OFFICER REBEKAH BROWN (D) DESCRIPTION OF TRANSACTION: COMPENSATION RECEIVED AS EMPLOYEE OF ORGANIZATION - OUTGOING CEO FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: RULES OF ETHICAL CONDUCT - MACPA MEMBERS ADHERE TO HIGH ETHICAL STANDARDS AND AGREE TO COMPLY WITH THE LAWS AND REGULATIONS IN MARYLAND GOVERNING CERTIFIED PUBLIC ACCOUNTANTS AS WELL AS THE RULES OF ETHICAL CONDUCT SET FORTH IN THE CODE OF PROFESSIONAL CONDUCT OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, AS CURRENTLY AND SUBSEQUENTLY AMENDED. SELF-REGULATION - MACPA ENSURES MEMBERS PARTICIPATE IN A PEER REVIEW PROGRAM TO ENSURE HIGH STANDARDS ARE MET IN PROTECTING THE PUBLIC. 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 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 15a: THE CEO 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 CEO 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. FORM 990, PART VI, SECTION B, LINE 15b : THE CEO DETERMINES THE SALARY OF THE CHIEF FINANCIAL 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 VI, LINE 2 JACQUELINE BROWN AND REBEKAH BROWN, CURRENT OFFICERS OF THE ORGANIZATION HAVE A FAMILY RELATIONSHIP MACPA EDUCATIONAL FOUNDATION INC 901 DULANEY VALLEY ROAD NO 800 TOWSON MD 21204 521787902 SEE PART VII MD 501(C)(3) LINE 12B,II MACPA true MACPA LEARNING INC 901 DULANEY VALLEY ROAD SUITE 800 TOWSON MD 21204 260041639 SEE PART VII MD MACPA C corp. 0 0 1.00000 false false true false false false false false false false false false false false true true false true true false MACPA EDUCATIONAL FOUNDATION INC O 111433 STAFF Survey SCHEDULE R, PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: MACPA EDUCATIONAL FOUNDATION, INC. DIRECT CONTROLLING ENTITY: MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, INC. PRIMARY ACTIVITY: PROVIDE SCHOLARSHIPS TO ACCOUNTING STUDENTS TO ENSURE STUDENTS PURSUE CAREERS AS CERTIFIED PUBLIC ACCOUNTANTS. SCHEDULE R, PART IV, IDENTIFICATION OF R.ORG.TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION: MACPA LEARNING INC. PRIMARY ACTIVITY: DELIVER COMPETENCY-BASED CURRICULUM TO ENHANCE PROFESSIONAL SKILLS. MACPA LEARNING INC. ceased activity and was Dissolved as of 6/22/2023. DIRECT CONTROLLING ENTITY: MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, INC.