FURP.ORG / PUBLIC DATA EXPLORER

ASSOCIATION OF CERTIFIED FRAUD EXAMINERS-MARYLAND CHAPTER INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATION OF CERTIFIED FRAUD EXAMINERS-MARYLAND CHAPTER INC (EIN 46-4166929)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-07-26
IRS object ID
202442089349301129
Schema version
2023v5.0
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

FieldValueIRS element (for citing)
Return2024-07-26T18:05:46-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN743225039PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Leo J Knighton CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1900A South Main St Suite 101AddressLine1Txt
CityBel AirCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21014ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464166929EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Asso of Certified Fraud ExaminBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line18805 River Oaks TerraceAddressLine1Txt
CityFrederickCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21704ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonR Frank AbelPersonNm
Person TitlePresidentPersonTitleTxt
Phone2404462401PhoneNum
Signature2024-05-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLeo J KnightonPreparerPersonNm
PTINP00173232PTIN
Phone4108937652PhoneNum
Preparation2024-05-17PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerR Frank AbelPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18805 River Oaks TerraceAddressLine1Txt
CityFrederickCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21704ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$269,572GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionThe primay mission of ACFEMC is to engage in, promote and support programs and events related to the detection and determent of fraud through events and articlesActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,315PYContributionsGrantsAmt
CY Contributions Grants$5,605CYContributionsGrantsAmt
PY Program Service Revenue$272,800PYProgramServiceRevenueAmt
CY Program Service Revenue$259,314CYProgramServiceRevenueAmt
PY Investment Income$2,402PYInvestmentIncomeAmt
CY Investment Income$4,653CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$280,517PYTotalRevenueAmt
CY Total Revenue$269,572CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$232,870PYOtherExpensesAmt
CY Other Expenses$253,075CYOtherExpensesAmt
PY Total Expenses$232,870PYTotalExpensesAmt
CY Total Expenses$253,075CYTotalExpensesAmt
PY Revenues Less Expenses$47,647PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$16,497CYRevenuesLessExpensesAmt
Total Assets BOY$264,443TotalAssetsBOYAmt
Total Assets EOY$280,940TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$264,443NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$280,940NetAssetsOrFundBalancesEOYAmt
MissionThe primary mission of ACFEMC is to engage in, promote and support educational programs and events related to the ability to detect and deter fraud through publishing articles and providing educationalMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$231,451ExpenseAmt
Revenue$246,039RevenueAmt
DescMembers and guests may attend seminars where speakers present fraudDesc
Total Program Service Expenses$231,451TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRobert CantorPersonNm
Phone2404462401PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18805 River OaksAddressLine1Txt
CityFrederickCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21704ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
R Frank Abel
President01Yes (X)Yes (X)$0$0$0
Daniel Semick
Vice President01Yes (X)Yes (X)$0$0$0
Robert Cantor
Treasurer01Yes (X)Yes (X)$0$0$0
Stacy lewis
Secretary01Yes (X)Yes (X)$0$0$0
Regina Miante
Training Dir01Yes (X)Yes (X)$0$0$0
Alan E Small
Im Past Pres01Yes (X)Yes (X)$0$0$0
Ken Demianchik
Director01Yes (X)$0$0$0
Bruce W Hall
Director01Yes (X)$0$0$0
Jessica Gay
Director01Yes (X)$0$0$0
Shameeka Jones
Director01Yes (X)$0$0$0
Deborah Pasto
Director01Yes (X)$0$0$0
LauraTucholski
Director01Yes (X)$0$0$0
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonNonePersonNm
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$5,605MembershipDuesAmt
Total Contributions$5,605TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Conferences541900$246,039$246,039
Meetings541900$13,275$13,275
FieldValueIRS element (for citing)
Total Program Service Revenue$259,314TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,653TotalRevenueColumnAmt
Exclusion$4,653ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$269,572TotalRevenueColumnAmt
Related Or Exempt Func Income$259,314RelatedOrExemptFuncIncomeAmt
Exclusion$4,653ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,350TotalAmt
Management And General$2,350ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,286TotalAmt
Management And General$9,286ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,333TotalAmt
Management And General$1,333ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$230,576TotalAmt
Program Services$230,576ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$275TotalAmt
Management And General$275ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
Bank and other fees$6,996$6,996
Storage rentals$1,384$1,384
NASBA membership dues$875$875

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$253,075TotalAmt
Program Services$231,451ProgramServicesAmt
Management And General$21,624ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$31,705BOYAmt
EOY$79,300EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$232,738BOYAmt
EOY$201,640EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$264,443BOYAmt
EOY$280,940EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$264,443BOYAmt
EOY$280,940EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$264,443BOYAmt
EOY$280,940EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$264,443BOYAmt
EOY$280,940EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$16,497ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,490CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,240CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,810CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,315CurrentTaxYearMinus1YearAmt
Current Tax Year$5,605CurrentTaxYearAmt
Total$23,460TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$105,375CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$216,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$16,200CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$272,800CurrentTaxYearMinus1YearAmt
Current Tax Year$259,314CurrentTaxYearAmt
Total$869,689TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$107,865CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$221,240CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21,010CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$278,115CurrentTaxYearMinus1YearAmt
Current Tax Year$264,919CurrentTaxYearAmt
Total$893,149TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$893,149PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,098CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$965CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,053CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,402CurrentTaxYearMinus1YearAmt
Current Tax Year$4,653CurrentTaxYearAmt
Total$12,171TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,098CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$965CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,053CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,402CurrentTaxYearMinus1YearAmt
Current Tax Year$4,653CurrentTaxYearAmt
Total$12,171TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$110,963CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$222,205CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,063CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$280,517CurrentTaxYearMinus1YearAmt
Current Tax Year$269,572CurrentTaxYearAmt
Total$905,320TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98660PublicSupportCY509Pct
Public Support PY5090.98860PublicSupportPY509Pct
Investment Income CY0.01340InvestmentIncomeCYPct
Investment Income PY0.01140InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part IV Section A Line 11a and 11bThe President and Treasurer of ACFEMC review the Form 990 and provide comments and changes prior to filing to the IRS. The full Board of Directors receive copies of the Form 990 after its submission.
Pert VI Section C Line 19The financial statements, Form 990 and governing documents are available to the general public upon request.