2016-05-16T12:46:00-05:00 2015-06-30 521158459 HERTZBACH & COMPANY PA 800 RED BROOK BOULEVARD SUITE 300 OWINGS MILLS MD 21117 990 2014-07-01 520702331 MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC MARY 4102966250 901 DULANEY VALLEY ROAD NO 800 TOWSON MD 212042683 FRANCIS J FALATKO CHIEF FINANCIAL OFFICER 4436322324 2016-05-16 1 MARK STEINBERG P01345125 4103633200 2014 2016-08-17 19:52:53Z FRANCIS J FALATKO 901 DULANEY VALLEY ROAD SUITE 800 TOWSON MD 21204 6791931 0 X WWW.MACPA.ORG X 1901 MD TO PROVIDE EDUCATION AND INFORMATION TO MEMBERS 13 12 38 400 65196 -20589 0 0 5200676 5209460 188023 221631 363137 425270 5751836 5856361 0 0 0 0 2176327 2175796 0 0 0 3854081 3701334 6030408 5877130 -278572 -20769 5967790 6064346 3689470 4000358 2278320 2063988 THE MACPA PROVIDES PROFESSIONAL DEVELOPMENT, REGULATORY, PROMOTIONAL AND ADVOCACY SERVICES TO ITS MEMBERS, SUPPORTING THEIR EFFORTS TO CONFIRM HIGH STANDARDS OF PROFESSIONAL SERVICE AND CONDUCT. 0 0 CONTINUING PROFESSIONAL EDUCATION - TO PROVIDE OVER 800 COURSES, SEMINARS, WEBCASTS, AND CONFERENCES ON A VARIETY OF ACCOUNTING, AUDIT, TAX, MANAGEMENT, AND COMPUTER TOPICS TO OVER 8,200 MEMBERS FOR EDUCATION AND CPE FULFILLMENT. MARKETING & COMMUNICATION - TO PROVIDE MEMBERS WITH UP-TO-DATE INFORMATION THROUGH THE CPA STATEMENT NEWSLETTER AND OTHER ELECTRONIC MEANS, TO PROMOTE THE PROFESSION THROUGH MEDIA, AND TO RECRUIT NEW PEOPLE TO THE PROFESSION. COMMITTEES AND CHAPTERS - COMMITTEES ARE VOLUNTEER FORUMS DEALING WITH SPECIFIC INDUSTRY TOPICS. CHAPTERS ARE ORGANIZED AT THE LOCAL LEVEL. BOTH WORK TO PROVIDE NETWORKING, EDUCATION SESSIONS, AND SOCIAL ACTIVITIES. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 1 32 0 1 38 1 1 1 0 0 0 1 1 0 X 13 12 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MD X X FRANCIS J FALATKO 4102966250 901 DULANEY VALLEY ROAD SUITE 800 TOWSON MD 21204 MARIANELA DEL PINO-RIVERA CHAIR 0.90 0.30 X 0 0 0 BARRETT YOUNG DIRECTOR 0.90 0.10 X 0 0 0 LAURA FREITAG DIRECTOR 0.90 0.10 X 0 0 0 VIRGINIA FRAZIER DIRECTOR 0.90 0.10 X 0 0 0 BRIEN POFFENBERGER DIRECTOR 0.90 0.10 X 0 0 0 AMY MYERS DIRECTOR 0.90 0.10 X 0 0 0 JENNIFER ELDER DIRECTOR 0.90 0.10 X 0 0 0 KELLY JENNINGS DIRECTOR 0.90 0.10 X 0 0 0 KEN KELLY DIRECTOR 0.90 0.10 X 0 0 0 BYRON PATRICK IMMEDIATE PAST CHAIR 0.90 0.30 X 0 0 0 LISA CINES SECRETARY/TREASURER 0.90 0.30 X 0 0 0 MICHAEL MANSPEAKER VICE CHAIR 0.90 0.30 X 0 0 0 J THOMAS HOOD III EXECUTIVE DIRECTOR 36.00 4.00 X X 358348 0 20184 FRANCIS FALATKO CHIEF FINANCIAL OFFICER 36.00 4.00 X 152532 0 12427 JACQUELINE BROWN CHIEF OPERATING OFFICER 36.00 4.00 X 174195 0 14071 PAMELA DEVINE PROFESSIONAL DEVELOPMENT M 36.00 4.00 X 111212 0 12846 796287 0 59528 4 0 1 0 BLUE OCEAN IDEAS 222 COURTHOUSE COURT SUITE 300 TOWSON MD 21204 MARKETING 354015 AMERICAN EXPRESS PO BOX 981540 EL PASO TX 79998 VARIOUS SERVICES 319295 AICPA 1211 AVENUE OF AMERICAS NEW YORK NY 10036 CPE PROVIDER 258134 MARTIN'S WEST 6817 DOGWOOD RD WINDSOR MILL MD 21244 EVENT CATERING 150432 DON FARMER CPA PA 508 MULBERRY STREET SW LENOIR NC 28645 VARIOUS SERVICES 131295 8 EDUCATIONAL PROGRAMS 611710 2800241 2800241 MEMBERSHIP DUES 900099 2222989 2222989 SELF-REGULATION 900099 180710 180710 REFERRAL BUREAU 900099 5520 5520 5209460 55434 55434 3100 0 3100 3100 3100 1099332 2435 908881 26689 190451 -24254 166197 166197 SPONSORSHIPS 900099 267894 267894 MISCELLANEOUS 900099 90155 90155 ADVERTISING 541800 64941 64941 -820 1342 255 -2417 422170 5856361 5300957 65196 490208 817439 1046724 87230 102666 121737 3430 93076 50000 34230 552372 21032 322357 238743 124262 50909 4822 86505 21968 SEMINAR DISCUSSION LEAD 673622 ONSITE EXPENSES 545037 NEW PRODUCT DEVELOPMENT 175764 SEMINAR MATERIALS 158724 544481 5877130 250 18634 1447532 1090781 1330519 1268379 615340 849124 5880 1030 151628 202859 738546 402586 107479 335960 2309062 2297479 100 100 5967790 6064346 1051757 1125873 2637713 2597893 176683 0 99909 3689470 4000358 X 2278320 2063988 2278320 2063988 5967790 6064346 -20769 -193563 0 X X 0 1 X 1 0 MARYLAND CPA COMMITTEE ON POLITICAL ACTION 901 DULANEY VALLEY ROAD SUITE 800 TOWSON MD 21204 521323898 2391 0 0 1 2222989 184955 27339 212294 155609 56685 86335 29121 57214 438042 205610 232432 214169 167855 46314 335960 DEFERRED RENT 99909 99909 6618539 -193563 955741 762178 5856361 0 5856361 6938225 1061095 1061095 5877130 0 5877130 PART XI, LINE 2D - OTHER ADJUSTMENTS: TOTAL INCOME OF CONSOLIDATED AFFILIATES 931,487. LOSS ON SALE OF EQUIPMENT 24,254. PART XII, LINE 2D - OTHER ADJUSTMENTS: TOTAL EXPENSE OF CONSOLIDATED AFFILIATES 853,598. LOSS ON SALE OF EQUIPMENT 24,254. DEFERRED TAX EXPENSE 183,243. X X X X X 0 0 0 J THOMAS HOOD III EXECUTIVE DIRECTOR 323626 0 29000 0 5722 0 15300 0 4884 0 378532 0 0 0 FRANCIS FALATKO CHIEF FINANCIAL OFFICER 135894 0 16316 0 322 0 9326 0 3101 0 164959 0 0 0 JACQUELINE BROWN CHIEF OPERATING OFFICER 152225 0 21648 0 322 0 11671 0 2400 0 188266 0 0 0 ANDREW HOOD SON OF OFFICER/DIRECTOR J. THOMAS HOOD, III 43893 COMPENSATION RECEIVED AS EMPLOYEE OF ORGANIZATION 0 REBEKAH J BROWN DAUGHTER OF OFFICER/DIRECTOR JACQUELINE BROWN 57929 COMPENSATION RECEIVED AS EMPLOYEE OF ORGANIZATION 0 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 A, LINE 7B ACTIVE AND LIFE MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO VOTE ON ANY PROPOSED CHANGES TO THE ORGANIZATION'S BY-LAWS OR CORPORATE CHARTER. AN AMENDMENT OF THE BY-LAWS OR CORPORATE CHARTER IS APPROVED IF A MAJORITY VOTE, REPRESENTING AT LEAST 5 PERCENT OF THE ORGANIZATION'S VOTING MEMBERS, APPROVES THE AMENDMENT. FORM 990, PART VI, SECTION B, LINE 11 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 15 THE EXECUTIVE DIRECTOR 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 EXECUTIVE DIRECTOR 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 EXECUTIVE DIRECTOR, ALONG WITH THE COMPENSATION COMMITTEE DETERMINE THE SALARY OF THE CHIEF FINANCIAL OFFICER AND THE CHIEF OPERATING 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. THE ORGANIZATION'S BYLAWS AND FINANCIAL STATEMENTS ARE AVAILABLE ONLY TO MEMBERS VIA A MEMBER ACCESS LOGIN. ALL OTHER DOCUMENT ARE AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THERE WERE NO CHANGES FROM THE PRIOR YEAR REGARDING THE OVERSIGHT PROCESS. MACPA EDUCATIONAL FOUNDATION INC 901 DULANEY VALLEY ROAD NO 800 TOWSON MD 21204 521787902 PROVIDE SCHOLARSHIPS TO ACCOUNTING STUDENTS MD 501(C)(3) LINE 11B, II MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC 1 BUSINESS LEARNING INSTITUTE INC 901 DULANEY VALLEY ROAD SUITE 800 TOWSON MD 21204 260041639 DELIVER COMPETENCY-BASED CURRICULUM TO ENHANCE LEARNING FOR BUSINESSES MD MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC C 911128 319185 1.00000 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 BUSINESS LEARNING INSTITUTE INC O 225940 COST STUDY BY INDEPENDENT CONSULT BUSINESS LEARNING INSTITUTE INC Q 401307 COST STUDY BY INDEPENDENT CONSULT