2015-05-14T13:30:06-05:00 2014-06-30 521158459 HERTZBACH & COMPANY PA 800 RED BROOK BLVD SUITE 300 OWINGS MILLS MD 21117 990 2013-07-01 520702331 MARYLAND ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC MARY 4102966250 901 DULANEY VALLEY ROAD NO 800 TOWSON MD 212042683 J THOMAS HOOD III EXECUTIVE DIRECTOR 4102966250 2015-05-14 1 MARK STEINBERG P01345125 4103633200 2013 2016-03-07 17:11:31Z J THOMAS HOOD III 901 DULANEY VALLEY RD STE 710 TOWSON MD 21204 6349324 0 X WWW.MACPA.ORG X 1901 MD TO PROVIDE EDUCATION AND INFORMATION TO MEMBERS 13 12 35 400 108595 -15210 0 0 5361547 5200676 141355 188023 430147 363137 5933049 5751836 0 0 0 0 2160278 2176327 0 0 0 3814021 3854081 5974299 6030408 -41250 -278572 5617741 5967790 3259356 3689470 2358385 2278320 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 1,000 COURSES, SEMINARS, AND CONFERENCES ON A VARIETY OF ACCTG., AUDIT, MGMT., 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 AND OTHER PUBLICATIONS, 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 SESSIONS, ARTICLES, AND NEWSLETTERS. 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 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 36 0 1 35 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 SECRETARY/TREASURER 0.90 0.30 X 0 0 0 ANOOP N MEHTA CHAIR 0.90 0.30 X 0 0 0 BYRON PATRICK INCOMING CHAIR 0.90 0.30 X 0 0 0 SHANE GRADY DIRECTOR 0.90 0.10 X 0 0 0 CARL KAMPEL DIRECTOR 0.90 0.10 X 0 0 0 LISA CINES DIRECTOR 0.90 0.10 X 0 0 0 JOSELIN MARTIN DIRECTOR 0.90 0.10 X 0 0 0 MICHAEL MANSPEAKER DIRECTOR 0.90 0.10 X 0 0 0 J THOMAS HOOD III DIRECTOR 36.00 4.00 X X 345316 0 17367 GENE RANSOM DIRECTOR 0.90 0.10 X 0 0 0 MICHAEL DRANKIEWICZ DIRECTOR 0.90 0.10 X 0 0 0 AMY MYERS DIRECTOR 0.90 0.10 X 0 0 0 SEAN RODDY DIRECTOR 0.90 0.10 X 0 0 0 JACQUELINE BROWN CHIEF OPERATING OFFICER 36.00 4.00 X 165081 0 13734 FRANCIS FALATKO CHIEF FINANCIAL OFFICER 36.00 4.00 X 131913 0 12620 PAMELA DEVINE PROFESSIONAL DEVELOPMENT M 36.00 4.00 X 103660 0 11899 745970 0 55620 4 0 1 0 AICPA 1211 AVENUE OF AMERICAS NEW YORK NY 10036 CPE PROVIDER 392263 AMERICAN EXPRESS PO BOX 981540 EL PASO TX 79998 VARIOUS SERVICES 343269 BLUE OCEAN IDEAS 222 COURTHOUSE COURT SUITE 300 TOWSON MD 21204 MARKETING 339039 MARTIN'S WEST 6817 DOGWOOD RD WINDSOR MILL MD 21244 EVENT CATERING 219394 FEDEX KINKOS 1 EAST JOPPA ROAD TOWSON MD 21286 PRINTING 150414 7 EDUCATIONAL PROGRAMS 611710 2847004 2847004 MEMBERSHIP DUES 900099 2177967 2177967 SELF-REGULATION 900099 170255 170255 REFERRAL BUREAU 900099 5450 5450 5200676 51952 51952 5613 0 5613 5613 5613 732297 1262 597276 212 135021 1050 136071 136071 SPONSORSHIPS 900099 249565 249565 ADVERTISING 541800 51058 51058 MISCELLANEOUS 900099 34606 34606 22295 22931 -636 357524 5751836 5200676 108595 442565 X 736207 1167387 59347 91826 121560 1870 104472 50000 32625 493613 19777 305360 281351 133690 55962 53374 19826 SEMINAR DISCUSSION LEAD 757616 ONSITE EXPENSES 622616 SEMINAR MATERIALS 142322 NEW PRODUCT DEVELOPMENT 137736 641871 6030408 251 250 1244967 1447532 1347628 1330519 798374 615340 1250 5880 140416 151628 779175 671696 112931 107479 1971824 2309062 100 100 5617741 5967790 595931 1051757 2663425 2637713 3259356 3689470 X 2358385 2278320 2358385 2278320 5617741 5967790 -278572 198507 0 X X 0 1 X 1 0 MARYLAND CPA COMMITTEE ON POLITICAL ACTION 901 DULANEY VALLEY ROAD SUITE 800 TOWSON MD 21204 521323898 0 5051 0 0 1 2177967 170978 29996 200974 173635 27339 79902 79777 125 442811 405730 37081 256462 186189 70273 107479 X 6859084 198507 908741 1107248 5751836 0 5751836 6876834 846426 846426 6030408 0 6030408 PART X, LINE 2: UNCERTAIN TAX POSITIONS: THE ASSOCIATION HAS ADOPTED ASC 740, INCOME TAXES, WHICH CLARIFIED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. BASED ON ITS EVALUATION, THE ASSOCIATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. THE TAX YEARS ENDED JUNE 30, 2011 THROUGH JUNE 30, 2014 REMAIN OPEN TO EXAMINATION BY TAX JURISDICTIONS TO WHICH THE ASSOCIATION IS SUBJECT. THE ASSOCIATION'S POLICY IS TO RECORD INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN RECORDED AS A RESULT OF TAX UNCERTAINTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: TOTAL INCOME OF CONSOLIDATED AFFILIATES 909,791. GAIN ON SALE OF EQUIPMENT -1,050. PART XII, LINE 2D - OTHER ADJUSTMENTS: TOTAL EXPENSE OF CONSOLIDATED AFFILIATES 847,476. GAIN ON SALE OF EQUIPMENT -1,050. X X X X X 0 0 0 J THOMAS HOOD III DIRECTOR 314615 0 25000 0 5701 0 15000 0 2367 0 362683 0 0 0 JACQUELINE BROWN CHIEF OPERATING OFFICER 163132 0 1648 0 301 0 13304 0 430 0 178815 0 0 0 ANDREW HOOD SON OF OFFICER/DIRECTOR J. THOMAS HOOD, III 42645 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 IX, LINE 24E BANK FEES 115,866. SEMINAR MARKETING 87,635. MISCELLANEOUS 73,125. DUES & MISCELLANEOUS 71,149. PROFESSIONAL PROMOTION & RECRUITING 70,998. PRINTING AND PRODUCTION 62,307. SEMINAR POSTAGE AND PRINTING 39,185. TELEPHONE 32,539. COMMITTEES 22,103. SEMINAR TRAVEL 20,545. CONTEST REBATES 17,700. TUITION REIMBURSEMENT 10,945. EQUIPMENT RENTAL & MAINTENANCE 10,911. POSTAGE & SHIPPING 5,438. LEGISLATIVE 825. CHAPTER EXPENSES 600. 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 848632 105109 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 212222 COST STUDY BY INDEPENDENT CONSULT BUSINESS LEARNING INSTITUTE INC Q 85203 COST STUDY BY INDEPENDENT CONSULT