ASSOCIATION OF CERTIFIED FRAUD EXAMINERS-MARYLAND CHAPTER INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATION OF CERTIFIED FRAUD EXAMINERS-MARYLAND CHAPTER INC (EIN 46-4166929)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-04-07
IRS object ID
202130979349300708
Schema version
2020v4.0
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)
Return2021-04-07T10:01:20-04:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

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 Street Suite 101AddressLine1Txt
CityBel AirCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21014ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464166929EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Association of Certified FraudBusinessNameLine1Txt
Business Name Line2Examniners Maryland ChaapterBusinessNameLine2Txt
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)
PersonRobert F AbelPersonNm
Person TitlePresidentPersonTitleTxt
Signature2021-03-31SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRobert F AbelPersonFirstNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLeo J KnightonPreparerPersonNm
PTINP00173232PTIN
Phone4108937652PhoneNum
Preparation2021-03-04PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRobert F AbelPrincipalOfficerNm
Gross Receipts$222,280GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionThe primary mission of ACFEMC is to engage in, promote and support programs and events related to the detection and deter of fraud through articles and eventsActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,490PYContributionsGrantsAmt
CY Contributions Grants$5,240CYContributionsGrantsAmt
PY Program Service Revenue$105,375PYProgramServiceRevenueAmt
CY Program Service Revenue$216,000CYProgramServiceRevenueAmt
PY Investment Income$3,039PYInvestmentIncomeAmt
CY Investment Income$965CYInvestmentIncomeAmt
CY Other Revenue$75CYOtherRevenueAmt
PY Total Revenue$110,904PYTotalRevenueAmt
CY Total Revenue$222,280CYTotalRevenueAmt
PY Grants And Similar Paid$5,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$5,000CYGrantsAndSimilarPaidAmt
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$136,595PYOtherExpensesAmt
CY Other Expenses$130,287CYOtherExpensesAmt
PY Total Expenses$141,595PYTotalExpensesAmt
CY Total Expenses$135,287CYTotalExpensesAmt
PY Revenues Less Expenses-$30,691PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$86,993CYRevenuesLessExpensesAmt
Total Assets BOY$146,862TotalAssetsBOYAmt
Total Assets EOY$233,855TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$146,862NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$233,855NetAssetsOrFundBalancesEOYAmt
MissionThe primary mission of ACFEMC is to engage in, promote and support educational programs and events related to the ability to detect and to deter fraud through publishing articles and providing educationaMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$116,607ExpenseAmt
DescMembers and guest may attend seminars where speakers present fraudDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$5,000ExpenseAmt
Grant$5,000GrantAmt
DescThe organization proivdes at least one scholarship annually forDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$121,607TotalProgramServiceExpensesAmt
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
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
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 Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
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
Upon RequestYes (X)UponRequestInd

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 (14 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
Alan Small
Im Past Pres01Yes (X)Yes (X)$0$0$0
S J Lesniewski
Vice President01Yes (X)Yes (X)$0$0$0
Robert Cantor
Treasurer01Yes (X)Yes (X)$0$0$0
Daniel Semick
Secretary01Yes (X)Yes (X)$0$0$0
Regina Miante
Training Dir01Yes (X)$0$0$0
Robert Hauf
Director01Yes (X)$0$0$0
Stacy Lewis
Director01Yes (X)$0$0$0
Bruce Hall
Director01Yes (X)$0$0$0
KenDemianchick
Director01Yes (X)$0$0$0
Deborah Pasto
Director01Yes (X)$0$0$0
LauraTucholski
Director01Yes (X)$0$0$0
H McLaughlin
Director01Yes (X)$0$0$0
Todd Sheffer
Director01Yes (X)$0$0$0
FieldValueIRS element (for citing)
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)
Membership Dues$5,240MembershipDuesAmt
Total Contributions$5,240TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Conferences541900$214,875$214,875
Meetings541900$1,125$1,125
FieldValueIRS element (for citing)
Total Program Service Revenue$216,000TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$965TotalRevenueColumnAmt
Exclusion$965ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

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

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOtherDesc
Business900099BusinessCd
Total Revenue Column$75TotalRevenueColumnAmt
Related Or Exempt Func Income$75RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$75OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$222,280TotalRevenueColumnAmt
Related Or Exempt Func Income$216,075RelatedOrExemptFuncIncomeAmt
Exclusion$965ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$5,000TotalAmt
Program Services$5,000ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$300TotalAmt
Management And General$300ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,750TotalAmt
Management And General$2,750ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,947TotalAmt
Management And General$3,947ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,103TotalAmt
Program Services$4,103ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$111,709TotalAmt
Program Services$111,709ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$250TotalAmt
Management And General$250ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
Bank and other fees$5,422$5,422
Storage rentals$1,011$1,011
NASBA membership$795$795

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$135,287TotalAmt
Program Services$121,607ProgramServicesAmt
Management And General$13,680ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$84,897BOYAmt
EOY$183,117EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$61,965BOYAmt
EOY$50,738EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$146,862BOYAmt
EOY$233,855EOYAmt

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$146,862BOYAmt
EOY$233,855EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$146,862BOYAmt
EOY$233,855EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$146,862BOYAmt
EOY$233,855EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$86,993ReconcilationRevenueExpnssAmt
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 CommitteeYes (true)AuditCommitteeInd
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$3,080CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,740CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,395CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,490CurrentTaxYearMinus1YearAmt
Current Tax Year$5,240CurrentTaxYearAmt
Total$19,945TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$134,249CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$165,760CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$132,140CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$105,375CurrentTaxYearMinus1YearAmt
Current Tax Year$216,000CurrentTaxYearAmt
Total$753,524TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$137,329CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$170,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$136,535CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$107,865CurrentTaxYearMinus1YearAmt
Current Tax Year$221,240CurrentTaxYearAmt
Total$773,469TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$773,469PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$135CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$137CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,298CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,039CurrentTaxYearMinus1YearAmt
Current Tax Year$965CurrentTaxYearAmt
Total$5,574TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$135CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$137CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,298CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,039CurrentTaxYearMinus1YearAmt
Current Tax Year$965CurrentTaxYearAmt
Total$5,574TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$137,464CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$170,637CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$137,833CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$110,904CurrentTaxYearMinus1YearAmt
Current Tax Year$222,205CurrentTaxYearAmt
Total$779,043TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99280PublicSupportCY509Pct
Public Support PY5090.99290PublicSupportPY509Pct
Investment Income CY0.00720InvestmentIncomeCYPct
Investment Income PY0.00710InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI Section A Line 11aThe Treasurer and President of ACFEMC review the Form 990 and provided comments and changes prior to filing to the IRS The fulloard of directors receive copies of the Form 990 after its submission.
Part VI Section C Line 19The financial statements, Form 990, governing documents are available to the general public upon request.

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