2025-04-24T08:47:12-05:00 2024-06-30 BDO USA 10200 Grand Central Ave Suite 320 Owings Mills MD 21117 990 2023-07-01 520702331 Maryland Association of Certified Public Accountants Inc % LAURA SWANN MARY 4102966250 1965 GREENSPRING DRIVE Suite 211 TIMONIUM MD 21093 LAURA SWANN CFO 4436322324 2025-04-30 true true Brian J Ray P01278507 4103633200 2023 2025-03-06 01:10:19Z X LAURA SWANN 1965 GREENSPRING DRIVE211 TIMONIUM MD 21093 5094719 false X WWW.MACPA.ORG X 1901 MD MAKING A POSITIVE IMPACT BY CONNECTING, PROTECTING, AND HELPING A CPA-LED PROFESSION ACHIEVE SUCCESS. 13 12 20 230 19428 0 357930 0 3329638 3301795 -1841 143019 357744 185420 4043471 3630234 0 0 0 0 1735904 1658197 0 0 0 1987981 1899085 3723885 3557282 319586 72952 5554041 5877616 1103420 920453 4450621 4957163 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 false false false false false false false true true true false true 13 0 true 20 true true true false false false true true false false false X 13 12 false 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 1965 GREENSPRING DRIVE SUITE 211 Timonium MD 21093 X REBEKAH J BROWN OLSON CEO 40.0 5.0 X X 255162 0 24437 WILLIAM D SHERIDAN CHIEF COMMUNICATIONS OFFICER 40.0 0.0 X 132870 0 11593 LAURA A SWANN CFO 40.0 5.0 X 125083 0 12361 MARY BETH HALPERN DIR OF TECHNICAL & REGULATORY 40.0 0.0 X 100941 0 23063 CHRISTINE ASPELL CHAIR 2.0 0.0 X X 0 0 0 THOMAS WHITE CHAIR-ELECT 2.0 1.0 X X 0 0 0 MAXENE BARDWELL SECRETARY/TREASURER 2.0 1.0 X X 0 0 0 HERB GEARY PAST CHAIR 2.0 1.0 X X 0 0 0 KARL AHLRICHS DIRECTOR 1.0 0.0 X 0 0 0 JACKIE CARDELLO DIRECTOR 1.0 0.0 X 0 0 0 BO FITZPATRICK DIRECTOR 1.0 0.0 X 0 0 0 ROBERT GOLDSTEIN DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL KIMBROUGH DIRECTOR 1.0 0.0 X 0 0 0 GREGORY REPAS 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 614056 0 71454 4 false true false BLUE OCEAN IDEAS 1204 Brookside Lane TOWSON MD 21204 MARKETING & TECH SER 567249 AICPA PO Box 37444 BOONE IA 500370044 Educational content 276065 Dulaney Center Business Trust PO Box 716005 PHILADELPHIA PA 191716005 Office rent 245994 3 0 EDUCATIONAL PROGRAMS 611710 1444569 1444569 MEMBERSHIP DUES 900099 1857226 1857226 3301795 116415 116415 0 0 0 0 0 1491089 1464012 473 27077 -473 26604 26604 0 0 0 0 0 0 0 0 0 SPONSORSHIPS 900099 165992 165992 ADVERTISING 541800 19428 19428 185420 3630234 3301795 19428 309011 X 0 0 0 0 427788 0 975548 67884 87509 99468 0 2135 33098 60000 0 68725 89132 0 2217 204883 0 257306 20280 0 43107 0 0 18007 22149 SEMINAR EXPENSES 457794 MARKETING 370800 PROFESSIONAL DEVELOPMENT 87035 SEMINAR DISCUSSION LEAD 86520 75897 3557282 1399728 849938 0 0 0 0 76783 113412 0 0 0 0 0 0 3168 2620 207437 50330 406153 384899 26400 21254 3547609 4724542 0 0 16107 20655 0 0 276809 94865 5554041 5877616 454729 462206 0 0 322197 345285 0 0 0 0 0 0 0 0 0 0 326494 112962 1103420 920453 X 4450621 4957163 0 0 4450621 4957163 5554041 5877616 72952 433590 X false true X true false MARYLAND CPA COMMITT ON POLITICS 1965 Greenspring Dr Suite 211 Timonium MD 21093 521323898 0 5266 false false true 1857226 218781 -52897 165884 185723 -19839 SCHEDULE C, PART I-C CONTINUATION FOR INCOMPLETE NAME/ADDRESS INFORMATION: MARYLAND CPA COMMITTEE ON POLITICAL ACTION 1965 Greenspring Dr., Suite 211, Timonium, MD 21093 64838 63604 1234 69058 51011 18047 272257 270284 1973 21254 0 OPERATING LEASE LIABILITY 112962 112962 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 the Foundation are exempt from income taxes, except for net income from unrelated business income. There were no significant unrelated business activities for the years ended June 30, 2024 and 2023. The Association recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Recognized uncertain income tax positions ($0 at June 30, 2024 and 2023) 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 judgment 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 OLSON CEO 205000 0 50000 0 162 0 16400 0 8037 0 279599 0 0 0 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 WHOSE MEMBERS CONSIST OF INDIVIDUALS WHO HOLD A CERTIFICATE AS CERTIFIED PUBLIC ACCOUNTANTS, AND/OR OTHER CERTIFICATIONS OR LICENSES AS MAY BE DETERMINED BY THE BOARD. CPA MEMBERS IN GOOD STANDING, ARE ENTITLED TO ONE VOTE ON THE BOARD OF DIRECTORS (EXCLUDING THE PRESIDENT/CEO). FORM 990, PART VI, SECTION A, LINE 7A: EVERY CPA MEMBER IS ENTITLED TO ONE VOTE IN THE ELECTION OF THE ORGANIZATION'S BOARD OF DIRECTORS (EXCLUDING THE PRESIDENT/CEO). BOARD OF DIRECTORS ELECTIONS SHALL BE BY MAJORITY OF VOTES CAST BY MEMBERS PRESENT IN PERSON OR BY MAIL (INCLUDING ELECTRONIC COMMUNICATIONS). THE BOARD OF DIRECTORS SHALL DESIGNATE A NOMINATING COMMITTEE OF NOT MORE THAN TEN MEMBERS. NO PERSON SHALL BE A CANDIDATE FOR DIRECTOR WHO HAS NOT BEEN APPROVED AND RECOMMENDED BY THE NOMINATING COMMITTEE. 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. MACPA EDUCATIONAL FOUNDATION INC 1965 GREENSPRING DR SUITE 211 TIMONIUM MD 21093 521787902 SEE PART VII MD 501(C)(3) LINE 12B,II MACPA true false true false false false false false false false false false false false true true false true true false MACPA EDUCATIONAL FOUNDATION INC O 148684 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.