Civic Intelligence

Maine Society of CPA'S

EIN 01-0339969 • 501(c)6 • Portland, ME

Profile

The maine society of certified public accountants is the statewide professional organization for cpas in maine. The society serves approximately 600 members with professional meetings, education, and advocacy.

PO Box 17735Portland, ME 04112-8735

www.mecpa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.08x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.29x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

8th percentile

-21%

Higher net margin than 8% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$108,994

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 59.9% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

32nd percentile

-2.8%

Faster asset growth than 32% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-6.8%

Faster revenue growth than 21% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$677,616

Down $19,284 (-2.8%) from 2024

Liabilities

Down

$53,056

Down $11,885 (-18%) from 2024

Net Assets

Down

$624,560

Down $7,399 (-1.2%) from 2024

Revenue

Down

$181,906

Down $13,365 (-6.8%) from 2024

Expenses

Up

$220,963

Up $9,375 (+4.4%) from 2024

Net Income

Down

-$39,057

Down $22,740 (-139%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $694,629Liabilities 2011: $117,999Net Assets 2011: $576,6302011Assets 2012: $608,499Liabilities 2012: $83,150Net Assets 2012: $525,3492012Assets 2013: $717,593Liabilities 2013: $143,848Net Assets 2013: $573,7452013Assets 2014: $694,856Liabilities 2014: $109,945Net Assets 2014: $584,9112014Assets 2015: $646,994Liabilities 2015: $86,981Net Assets 2015: $560,0132015Assets 2016: $533,921Liabilities 2016: $30,683Net Assets 2016: $503,2382016Assets 2017: $583,878Liabilities 2017: $75,073Net Assets 2017: $508,8052017Assets 2018: $619,995Liabilities 2018: $86,227Net Assets 2018: $533,7682018Assets 2019: $612,833Liabilities 2019: $87,337Net Assets 2019: $525,4962019Assets 2020: $612,731Liabilities 2020: $63,642Net Assets 2020: $549,0892020Assets 2021: $728,841Liabilities 2021: $59,607Net Assets 2021: $669,2342021Assets 2022: $694,076Liabilities 2022: $67,550Net Assets 2022: $626,5262022Assets 2023: $647,328Liabilities 2023: $62,738Net Assets 2023: $584,5902023Assets 2024: $696,900Liabilities 2024: $64,941Net Assets 2024: $631,9592024Assets 2025: $677,616Liabilities 2025: $53,056Net Assets 2025: $624,5602025

Highlighted filing

2025

Assets$677,616
Liabilities$53,056
Net Assets$624,560

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $316,881Expenses 2011: $235,182Net Income 2011: $81,6992011Revenue 2012: $259,708Expenses 2012: $281,398Net Income 2012: -$21,6902012Revenue 2013: $267,029Expenses 2013: $257,428Net Income 2013: $9,6012013Revenue 2014: $216,251Expenses 2014: $243,591Net Income 2014: -$27,3402014Revenue 2015: $213,051Expenses 2015: $241,738Net Income 2015: -$28,6872015Revenue 2016: $196,873Expenses 2016: $199,384Net Income 2016: -$2,5112016Revenue 2017: $156,393Expenses 2017: $196,169Net Income 2017: -$39,7762017Revenue 2018: $190,148Expenses 2018: $179,089Net Income 2018: $11,0592018Revenue 2019: $221,337Expenses 2019: $167,397Net Income 2019: $53,9402019Revenue 2020: $164,261Expenses 2020: $150,093Net Income 2020: $14,1682020Revenue 2021: $175,581Expenses 2021: $170,941Net Income 2021: $4,6402021Revenue 2022: $207,591Expenses 2022: $176,528Net Income 2022: $31,0632022Revenue 2023: $169,110Expenses 2023: $197,247Net Income 2023: -$28,1372023Revenue 2024: $195,271Expenses 2024: $211,588Net Income 2024: -$16,3172024Revenue 2025: $181,906Expenses 2025: $220,963Net Income 2025: -$39,0572025

Highlighted filing

2025

Revenue$181,906
Expenses$220,963
Net Income-$39,057

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.78$0.53$6.25$1.82$2.21$0.39
2024Detailed filing. Detailed filing data is available for this year.$6.97$0.65$6.32$1.95$2.12$0.16
2023Detailed filing. Detailed filing data is available for this year.$6.47$0.63$5.85$1.69$1.97$0.28
2022Detailed filing. Detailed filing data is available for this year.$6.94$0.68$6.27$2.08$1.77$0.31
2021Detailed filing. Detailed filing data is available for this year.$7.29$0.60$6.69$1.76$1.71$0.05
2020Detailed filing. Detailed filing data is available for this year.$6.13$0.64$5.49$1.64$1.50$0.14
2019Detailed filing. Detailed filing data is available for this year.$6.13$0.87$5.25$2.21$1.67$0.54
2018Detailed filing. Detailed filing data is available for this year.$6.20$0.86$5.34$1.90$1.79$0.11
2017Detailed filing. Detailed filing data is available for this year.$5.84$0.75$5.09$1.56$1.96$0.40
2016Detailed filing. Detailed filing data is available for this year.$5.34$0.31$5.03$1.97$1.99$0.03
2015Detailed filing. Detailed filing data is available for this year.$6.47$0.87$5.60$2.13$2.42$0.29
2014Detailed filing. Detailed filing data is available for this year.$6.95$1.10$5.85$2.16$2.44$0.27
2013Summary only. Only limited summary data is available for this year.$7.18$1.44$5.74$2.67$2.57$0.10
2012Summary only. Only limited summary data is available for this year.$6.08$0.83$5.25$2.60$2.81$0.22
2011Summary only. Only limited summary data is available for this year.$6.95$1.18$5.77$3.17$2.35$0.82
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Oct 8, 2025
Return Version
2024v5.2
Gross Receipts
$204,812
Mission and Program Overview

Mission

The Maine Society of Certified Public Accountants is the statewide professional organization for CPAs in Maine. The Society serves approximately 800 members with professional meetings, education, and advocacy.

The maine society of certified public accountants is the statewide professional organization for cpas in maine. The society serves approximately 575 members with professional meetings, education, and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$573,190$575,258▲ $2,068
Savings and Temporary Cash Investments$71,364$52,658▼ $18,706
Cash and Non-Interest-Bearing Accounts$38,015$43,942▲ $5,927
Land, Buildings, and Equipment, Net$13,426$4,258▼ $9,168
Accounts Receivable$905$1,500▲ $595
Total Assets$696,900$677,616▼ $19,284
Liabilities
Deferred Revenue$52,270$41,924▼ $10,346
Accounts Payable and Accrued Expenses$12,671$11,132▼ $1,539
Total Liabilities$64,941$53,056▼ $11,885
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$631,959$624,560▼ $7,399
Total Net Assets Fund Balance$631,959$624,560▼ $7,399
Total Liabilities and Net Assets / Fund Balance$696,900$677,616▼ $19,284

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,258$101,312$105,570
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia BrighamExecutive DirectorFT$105,994$3,000$108,994

Board Members and Trustees

NameTitle
Barbara BelikPresident
Jake BlackPresident-elect
Ryan CurryGoverner (thru 05/25)
David BarrettGovernor
David StoneGovernor
Kenneth StewartGovernor
Kirin SchrumGovernor
Micah Davis-johnsonGovernor
Mike SantoGovernor
Sam HornblowerGovernor
Tami GowerGovernor
Heather PerreaultSecretary
Spencer HathawayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$121,805
Program Service Revenue
$40,227
Investment Income
$14,713
Other Revenue
$5,161
All Other Contributions
$14,400
Change in Net Assets
$-39,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$119,256
Other Expenses$101,707
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$110,926
Advertising---$28,727
Fees for Services Legal---$17,115
Depreciation Depletion---$9,168
Payroll Taxes---$8,330
Conferences and Meetings---$7,350
Fees for Service Investment Mgmnt Fees---$5,507
Information Technology---$3,643
Fees for Services Lobbying---$3,260
Office Expenses---$3,151
Travel---$2,821
Insurance---$2,192
Occupancy---$99
All Other Expenses---$50
Other Expenses---$35
Total Functional Expenses$0$0$0$220,963
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$3,260
Total Nondeductible Lobbying and Political Cost$3,260
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Category of membership is determined by cpa licensure status and the nature of the member's employment, ie private industry or public accounting.

Form 990, Part VI, Section A, Line 7A

The board is made up of members of the mecpa. The nominating committee of the board presents a list of candidates for open positions on the board of the organization. The board votes on the individuals to accept them to the board.

Form 990, Part VI, Section A, Line 7B

Members in the "regular" member category (fully licensed cpas), must approve all significant changes to the organization's bylaws, ie qualifications for board membership, # of board members, etc.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the board treasurer, who is a member of the board of governor's executive committee..

Form 990, Part VI, Section B, Line 12C

The policy applies to all members of the board of governors. At the first meeting of the board in each new fiscal year, board members are asked to self-identify any potential conflicts. These are defined primarily as arrangements which benefit the director and/or his company via contracts/transactions with the maine society of cpas. However, not all fiinanical transactions present as a conflict of interest. The full board of governors evaluates each instance as appropriate and may recommend that the individual board member recuse themselves from a particular vote.

Form 990, Part VI, Section B, Line 15B

The executive committee of the board of governors conducts a performance evaluation of the exec. Director and determines compensation based on performance, market conditions and budget resourses. Recommendation is presented to the full board of governors who approves compensation.

Form 990, Part VI, Section C, Line 19

These documents are not regularly published however, they would be shared with members of the organization upon request. Bylaws are published on the organization's website.

Filing and Contact Details

Filer

Filer Name
Maine Society of Cpas
EIN
01-0339969
Phone
2077610925
Address
PO BOX 17735, PORTLAND, ME 04112-8735

Signing Officer

Name
Spencer Hathaway
Title
Treasurer
Phone
2077610925
Signed
2025-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Brigham
Formed
1924
Legal Domicile
Me
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
40

Preparer

Firm
Wipfli Advisory LLC
Address
1 MARKET SQUARE, AUGUSTA, ME 04330-4637
Preparer
Mike Santo CPA
Phone
2076224766
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Created a student mentor program through which a working professional provided college students with information about accounting careers and the pathway to cpa licensure.

Raw XML AppendixShowing 400 of 406 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/InformationTechnologyGrp/TotalAmt03643
IRS990/InsuranceGrp/TotalAmt02192
IRS990/InvestmentIncomeGrp/ExclusionAmt017799
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017799
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0573190
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0575258
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0101312
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt04258
IRS990/LandBldgEquipCostOrOtherBssAmt0105570
IRS990/LegalDomicileStateCd0ME
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt022906
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0107405
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MAINE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS IS THE STATEWIDE PROFESSIONAL ORGANIZATION FOR CPAS IN MAINE. THE SOCIETY SERVES APPROXIMATELY 575 MEMBERS WITH PROFESSIONAL MEETINGS, EDUCATION, AND ADVOCACY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0631959
IRS990/NetAssetsOrFundBalancesEOYAmt0624560
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-3086
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3086
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt031658
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0631959
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0624560
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt099
IRS990/OfficeExpensesGrp/TotalAmt03151
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CPE EXPENSES
IRS990/OtherExpensesGrp/Desc1VISA/MC FEES
IRS990/OtherExpensesGrp/Desc2PAYROLL FESS
IRS990/OtherExpensesGrp/Desc3LICENSES AND FEES
IRS990/OtherExpensesGrp/TotalAmt015057
IRS990/OtherExpensesGrp/TotalAmt13206
IRS990/OtherExpensesGrp/TotalAmt2326
IRS990/OtherExpensesGrp/TotalAmt335
IRS990/OtherRevenueMiscGrp/BusinessCd0541900
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05161
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05161
IRS990/OtherRevenueTotalAmt05161
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt08330
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PATRICIA BRIGHAM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/Desc0CPE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MEETING REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt033592
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16635
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033592
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16635
IRS990/ProgSrvcAccomActy2Grp/Desc0THE MAINE SOCIETY OF CPAS ADVOCATES FOR GOOD TAX POLICY ON BEHALF OF THE APPROXIMATELY 1,000 CPAS IN MAINE. IT ALSO ADVOCATES FOR/AGAINST ISSUES RELATED TO THE CPA PROFESSION, IE LICENSING REQUIREMENTS. THE MAINE SOCIETY OF CPAS PROVIDES TIMELY UPDATES AND INFORMATON ON LEGISLATIVE MATTERS TO APPROXIMATELY 575 MEMBERS.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE MAINE SOCIETY OF CPAS PROVIDED APPROXIMATELY 100 VOLUNTEER HOURS AIMED AT PROMOTING THE ACCOUNTING PROFESSION, THROUGH PARTICIPATION IN CAREER FAIRS, CLASSROOM PRESENTATIONS, JUNIOR ACHIEVEMENT, STUDENT MENTOR PROGRAM.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE MAINE SOCIETY OF CPAS, ON ITS OWN, AND IN COLLABORATION WITH OTHER PROFESSIONAL ASSOCIATIONS AND BUSINESS ORGANIZATIONS, HOSTS EVENTS PROMOTING THE PROFESSION AND NETWORKING.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0124159
IRS990/PYGrantsAndSimilarPaidAmt0100
IRS990/PYInvestmentIncomeAmt023729
IRS990/PYOtherExpensesAmt096577
IRS990/PYOtherRevenueAmt04160
IRS990/PYProgramServiceRevenueAmt043223
IRS990/PYRevenuesLessExpensesAmt0-16317
IRS990/PYSalariesCompEmpBnftPaidAmt0114911
IRS990/PYTotalExpensesAmt0211588
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0195271
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-39057
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071364
IRS990/SavingsAndTempCashInvstGrp/EOYAmt052658
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AggregateReportedDuesNtcAmt08592
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0107405
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt03260
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt03260
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-5332
IRS990ScheduleD/EquipmentGrp/BookValueAmt04258
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0101312
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0105570
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04258
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CREATED A STUDENT MENTOR PROGRAM THROUGH WHICH A WORKING PROFESSIONAL PROVIDED COLLEGE STUDENTS WITH INFORMATION ABOUT ACCOUNTING CAREERS AND THE PATHWAY TO CPA LICENSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY OF MEMBERSHIP IS DETERMINED BY CPA LICENSURE STATUS AND THE NATURE OF THE MEMBER'S EMPLOYMENT, IE PRIVATE INDUSTRY OR PUBLIC ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD IS MADE UP OF MEMBERS OF THE MECPA. THE NOMINATING COMMITTEE OF THE BOARD PRESENTS A LIST OF CANDIDATES FOR OPEN POSITIONS ON THE BOARD OF THE ORGANIZATION. THE BOARD VOTES ON THE INDIVIDUALS TO ACCEPT THEM TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS IN THE "REGULAR" MEMBER CATEGORY (FULLY LICENSED CPAS), MUST APPROVE ALL SIGNIFICANT CHANGES TO THE ORGANIZATION'S BYLAWS, IE QUALIFICATIONS FOR BOARD MEMBERSHIP, # OF BOARD MEMBERS, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE BOARD TREASURER, WHO IS A MEMBER OF THE BOARD OF GOVERNOR'S EXECUTIVE COMMITTEE..
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE POLICY APPLIES TO ALL MEMBERS OF THE BOARD OF GOVERNORS. AT THE FIRST MEETING OF THE BOARD IN EACH NEW FISCAL YEAR, BOARD MEMBERS ARE ASKED TO SELF-IDENTIFY ANY POTENTIAL CONFLICTS. THESE ARE DEFINED PRIMARILY AS ARRANGEMENTS WHICH BENEFIT THE DIRECTOR AND/OR HIS COMPANY VIA CONTRACTS/TRANSACTIONS WITH THE MAINE SOCIETY OF CPAS. HOWEVER, NOT ALL FIINANICAL TRANSACTIONS PRESENT AS A CONFLICT OF INTEREST. THE FULL BOARD OF GOVERNORS EVALUATES EACH INSTANCE AS APPROPRIATE AND MAY RECOMMEND THAT THE INDIVIDUAL BOARD MEMBER RECUSE THEMSELVES FROM A PARTICULAR VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS CONDUCTS A PERFORMANCE EVALUATION OF THE EXEC. DIRECTOR AND DETERMINES COMPENSATION BASED ON PERFORMANCE, MARKET CONDITIONS AND BUDGET RESOURSES. RECOMMENDATION IS PRESENTED TO THE FULL BOARD OF GOVERNORS WHO APPROVES COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THESE DOCUMENTS ARE NOT REGULARLY PUBLISHED HOWEVER, THEY WOULD BE SHARED WITH MEMBERS OF THE ORGANIZATION UPON REQUEST. BYLAWS ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0696900
IRS990/TotalAssetsEOYAmt0677616
IRS990/TotalAssetsGrp/BOYAmt0696900
IRS990/TotalAssetsGrp/EOYAmt0677616
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0121805
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220963
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt064941
IRS990/TotalLiabilitiesEOYAmt053056
IRS990/TotalLiabilitiesGrp/BOYAmt064941
IRS990/TotalLiabilitiesGrp/EOYAmt053056
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0631959
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0624560
IRS990/TotalOtherCompensationAmt03000
IRS990/TotalProgramServiceRevenueAmt040227
IRS990/TotalReportableCompFromOrgAmt0105994
IRS990/TotalRevenueGrp/ExclusionAmt014713
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt045388
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0181906
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0696900
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0677616
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02821
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 17735
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004112
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.MECPA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SPENCER HATHAWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02077610925
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAINE SOCIETY OF CPAS
ReturnHeader/Filer/BusinessNameControlTxt0MAIN
ReturnHeader/Filer/EIN0010339969
ReturnHeader/Filer/PhoneNum02077610925
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 17735
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd0041128735
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0393647910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIPFLI ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 MARKET SQUARE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AUGUSTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0043304637
ReturnHeader/PreparerPersonGrp/PhoneNum02076224766
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-08

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