2025-04-23T13:25:19-05:00 2024-06-30 BDO USA 10200 Grand Central Ave Suite 320 Owings Mills MD 21117 990 2023-07-01 521787902 Maryland Association of Certified Public Accountants Educational Foundation Inc % LAURA SWANN MARY 4102966250 1965 Greenspring Dr Suite 211 Timonium MD 21093 Laura Swann CFO 4102966250 2025-05-15 true true Brian J Ray P01278507 4103633200 2023 2025-03-06 01:10:19Z X Laura Swann 1965 Greenspring Dr211 Timonium MD 21093 188891 false X macpa.org/foundation X 1992 MD THE MACPA EDUCATIONAL FOUNDATION'S PURPOSE IS TO ENCOURAGE STUDENTS TO PURSUE CAREERS AS CERTIFIED PUBLIC ACCOUNTANTS AND TO CARRY ON CERTAIN CHARITABLE AND EDUCATIONAL 12 11 0 11 0 0 86145 106176 0 0 19363 19635 25761 54746 131269 180557 53565 76520 0 0 0 0 0 0 0 57100 78556 110665 155076 20604 25481 688305 769993 3549 714 684756 769279 THE MACPA EDUCATIONAL FOUNDATION'S PURPOSE IS TO ENCOURAGE STUDENTS TO PURSUE CAREERS AS CERTIFIED PUBLIC ACCOUNTANTS AND TO CARRY ON CERTAIN CHARITABLE AND EDUCATIONAL ACTIVITIES OF THE MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, INC (MACPA). false false 64285 62560 0 THE FOUNDATION PROVIDES SCHOLARSHIPS TO ACCOUNTING STUDENTS. 47 SCHOLARSHIPS WERE GIVEN BASED ON NEED, MERIT, AND THE DESIRE TO PURSUE A CAREER AS A CERTIFIED PUBLIC ACCOUNTANT AS WELL AS VARIOUS PIPELINE INITIATIVES. 74930 13960 0 THE FOUNDATION ENGAGED IN A SERIES OF EDUCATIONAL EVENTS AND OUTREACH PROGRAMS DURING THE 2024 FISCAL YEAR END, INCLUDING RECOGNITION EVENTS OF NEW CPAS AS WELL AS CELEBRATING THE ACHIEVEMENTS OF CURRENT PROFESSIONALS. 139215 true true false false false false false false false true false false false false false true false true false false false false false false false false false true true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false 12 11 false false false false false false false true true false false true false false false false false false MD X X LAURA SWANN 4436322325 1965 GREENSPRING DR SUITE 211 Timonium MD 21093 REBEKAH J BROWN OLSON CEO 5.0 40.0 X X 0 255162 24437 LAURA SWANN CFO 5.0 40.0 X 0 125083 12361 KIMBERLY-ELLISON TAYLOR CHAIR 0.2 0.0 X X 0 0 0 MAXENE BARDWELL DIRECTOR 1.0 2.0 X 0 0 0 AVONETTE BLANDING DIRECTOR 0.2 0.0 X 0 0 0 PATRICK BYER DIRECTOR 0.2 0.0 X 0 0 0 HERB GEARY DIRECTOR 1.0 2.0 X 0 0 0 ANOOP MEHTA DIRECTOR 0.2 0.0 X 0 0 0 PAT SEITZ DIRECTOR 0.2 0.0 X 0 0 0 MELISSA TARKETT DIRECTOR 0.2 0.0 X 0 0 0 DR SATINA WILLIAMS DIRECTOR 0.2 0.0 X 0 0 0 GEORGE WILLIE DIRECTOR 0.2 0.0 X 0 0 0 THOMAS WHITE DIRECTOR 1.0 2.0 X 0 0 0 0 380245 36798 0 false true false 0 106176 106176 0 7969 7969 0 0 0 0 0 20000 8334 11666 11666 11666 0 0 0 0 0 0 0 0 0 FURTHERING THE PROFESSION EVENTS 900099 42686 42686 REGISTRATION REVENUE 900099 12060 12060 54746 180557 54746 19635 13960 13960 62560 62560 0 0 0 0 0 0 0 0 0 0 4574 4574 0 0 8601 8601 0 0 0 0 0 0 0 0 0 0 0 0 0 EDUCATION EVENTS 60970 60970 0 CREDIT CARD FEES 2686 2686 MISCELLANEOUS EXPENSE 1725 1725 155076 139215 15861 0 117334 122839 61031 39290 0 0 7936 25042 0 0 0 0 0 0 0 0 11000 0 0 0 491004 582822 0 0 0 0 0 0 0 0 688305 769993 3549 714 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3549 714 X 640451 720509 44305 48770 684756 769279 688305 769993 25481 59042 X false true X false false X X 1 MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS 520702331 10 true 0 0 1 0 0 true false true false false false false false false false false false false false false false false false PART IV, SECTION C, LINE 1: THE EDUCATIONAL FOUNDATION PROVIDES SCHOLARSHIPS TO ACCOUNTING STUDENTS WHO EXPRESS A DESIRE TO BECOME CPAS. THERE IS A SCHOLARSHIP COMMITTEE WHICH REVIEWS APPLICATIONS AND DETERMINES THE RECIPIENTS. SCHOLARSHIPS ARE BASED ON NEED, GRADES, AND MEETING THE REQUIREMENTS FOR THE APPLICATION. THE EDUCATIONAL FOUNDATION ALSO CONDUCTS VARIOUS OUTREACH AND EDUCATIONAL EVENTS REGARDING THE ROLE AND IMPORTANCE OF THE CPA PROFESSION. THE ORGANIZATION'S BY-LAWS PROVIDE THAT ITS BOARD OF DIRECTORS MUST INCLUDE TWO CURRENT MEMBERS OF THE SUPPORTED ORGANIZATION'S EXECUTIVE COMMITTEE AND AT LEAST 2 MEMBERS THAT ARE CURRENT OR PAST BOARD MEMBERS OF THE SUPPORTED ORGANIZATION'S BOARD OF DIRECTORS. DURING THE FYE 2024, THE 12 FOUNDATION BOARD MEMBERS INCLUDE THE CURRENT CEO AND THE BOARD CHAIR ELECT WHO ARE MEMBERS OF THE EXECUTIVE COMMITTEE OF THE SUPPORTED ORGANIZATION, AND TWO CURRENT BOARD MEMBERS OF THE SUPPORTED ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44305 6465 2000 48770 39017 7288 2000 44305 48501 -8484 1000 39017 38542 9959 48501 40303 -761 1000 38542 1.00000 false false 0 0 Part V, Line 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF ONE NAMED SCHOLARSHIP FUND THAT HONORS A PAST CHAIR OF MACPA AND AICPA. true Junior Achievement of the Eastern Shore 327 Tilghman Road 100 Salisbury MD 21804 521461040 501(c)3 10000 education & outreach 1 ACCOUNTING SCHOLARSHIPS 46 60560 MEHTA FAMILY SCHOLARSHIP AWARD 1 2000 Sch I Part I Line 2 The Foundation Scholarship awards are paid directly to the awardees. As part of the application process, all applicants must sign an Applicant Statement confirming their commitment to completing 150 hours of higher education with a degree in Accounting, Business, Finance, or a related field and pursuing a career as a CPA. They must also confirm that the scholarship funds will be used for tuition, required fees, room, board, necessary materials or books, or other education-related expenses at a Maryland college or university. Additionally, all awardees are required to submit a current tuition as proof of enrollment before any scholarship payment is issued. false false false false false false false false false REBEKAH J BROWN OLSON CEO 0 205000 0 50000 0 162 0 16400 0 8037 0 279599 0 0 PART I LINE 3 EXPLANATION METHODS USED BY A RELATED ORGANIZATION TO ESTABLISH COMPENSATION FOR THE CEO: 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. THE CEO, ALONG WITH THE COMPENSATION COMMITTEE DETERMINE THE SALARY OF THE CHIEF FINANCIAL OFFICER. SIMILAR ENTITIES' COMPENSATION AND ASAE'S STUDIES ARE ALSO USED IN THE DETERMINATION OF THEIR SALARIES. METHODS USED BY A RELATED ORGANIZATION TO ESTABLISH COMPENSATION FOR THE CEO. FORM 990, PART VI, SECTION B, LINE 11B: A COPY OF THE FINAL DRAFT IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST AND IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS MADE AVAILABLE ON THE MACPA WEBSITE. MARYLAND ASSOCIATION OF CERTIFIED PUBLIC 1965 Greenspring Dr Suite 211 Timonium MD 21093 520702331 TO PROVIDE ED MD 501(C)(6) NA false false false false false false false false false false false false false false true true true false false Part II Line 1 Column b To provide education and information to its members