Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 59.9% of source-year revenue.
Asset Growth
32nd percentile
Faster asset growth than 32% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $4,258 | $101,312 | $105,570 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Patricia Brigham | Executive Director | FT | $105,994 | $3,000 | $108,994 |
| Name | Title |
|---|---|
| Barbara Belik | President |
| Jake Black | President-elect |
| Ryan Curry | Governer (thru 05/25) |
| David Barrett | Governor |
| David Stone | Governor |
| Kenneth Stewart | Governor |
| Kirin Schrum | Governor |
| Micah Davis-johnson | Governor |
| Mike Santo | Governor |
| Sam Hornblower | Governor |
| Tami Gower | Governor |
| Heather Perreault | Secretary |
| Spencer Hathaway | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $3,260 |
| Total Nondeductible Lobbying and Political Cost | $3,260 |
“Category of membership is determined by cpa licensure status and the nature of the member's employment, ie private industry or public accounting.”
“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.”
“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.”
“The form 990 is reviewed by the board treasurer, who is a member of the board of governor's executive committee..”
“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.”
“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.”
“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.”
“Created a student mentor program through which a working professional provided college students with information about accounting careers and the pathway to cpa licensure.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 12671 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 11132 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 905 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1500 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 28727 |
| IRS990/AllOtherContributionsAmt | 0 | 14400 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 50 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PATRICIA BRIGHAM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2077610925 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 17735 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PORTLAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04112 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 38015 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 43942 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 110926 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 7350 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 121805 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 14713 |
| IRS990/CYOtherExpensesAmt | 0 | 101707 |
| IRS990/CYOtherRevenueAmt | 0 | 5161 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 40227 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -39057 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 119256 |
| IRS990/CYTotalExpensesAmt | 0 | 220963 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 181906 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 52270 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 41924 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 9168 |
| IRS990/Desc | 0 | 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 AND EDUCATIONAL PROGRAMMING. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17115 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 3260 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 5507 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 3000 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BARBARA BELIK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAKE BLACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SPENCER HATHAWAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | HEATHER PERREAULT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVID BARRETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RYAN CURRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICAH DAVIS-JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TAMI GOWER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SAM HORNBLOWER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MIKE SANTO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KIRIN SCHRUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | KENNETH STEWART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | DAVID STONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | PATRICIA BRIGHAM |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 105994 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT-ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | GOVERNER (THRU 05/25) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1924 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -3086 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 19820 |
| IRS990/GrossReceiptsAmt | 0 | 204812 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3643 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2192 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 17799 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17799 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 573190 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 575258 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 101312 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 13426 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4258 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 105570 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 22906 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 107405 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 631959 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 624560 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -3086 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -3086 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 31658 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 631959 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 624560 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 99 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3151 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CPE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | VISA/MC FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | PAYROLL FESS |
| IRS990/OtherExpensesGrp/Desc | 3 | LICENSES AND FEES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 15057 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3206 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 326 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 35 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541900 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5161 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5161 |
| IRS990/OtherRevenueTotalAmt | 0 | 5161 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8330 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | PATRICIA BRIGHAM |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CPE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEETING REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 33592 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 6635 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 33592 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 6635 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE 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/Desc | 0 | THE 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/Desc | 0 | THE 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/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 124159 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 100 |
| IRS990/PYInvestmentIncomeAmt | 0 | 23729 |
| IRS990/PYOtherExpensesAmt | 0 | 96577 |
| IRS990/PYOtherRevenueAmt | 0 | 4160 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 43223 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -16317 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 114911 |
| IRS990/PYTotalExpensesAmt | 0 | 211588 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 195271 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -39057 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 71364 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 52658 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 8592 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 107405 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 3260 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 3260 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -5332 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4258 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 101312 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 105570 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4258 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CREATED 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/ExplanationTxt | 1 | CATEGORY OF MEMBERSHIP IS DETERMINED BY CPA LICENSURE STATUS AND THE NATURE OF THE MEMBER'S EMPLOYMENT, IE PRIVATE INDUSTRY OR PUBLIC ACCOUNTING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 IS REVIEWED BY THE BOARD TREASURER, WHO IS A MEMBER OF THE BOARD OF GOVERNOR'S EXECUTIVE COMMITTEE.. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 1 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 696900 |
| IRS990/TotalAssetsEOYAmt | 0 | 677616 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 696900 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 677616 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 121805 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 220963 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 64941 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 53056 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 64941 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 53056 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 631959 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 624560 |
| IRS990/TotalOtherCompensationAmt | 0 | 3000 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 40227 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 105994 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 14713 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 45388 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 181906 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 40 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 696900 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 677616 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 2821 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 17735 |
| IRS990/USAddress/CityNm | 0 | PORTLAND |
| IRS990/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/USAddress/ZIPCd | 0 | 04112 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | WWW.MECPA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SPENCER HATHAWAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2077610925 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MAINE SOCIETY OF CPAS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MAIN |
| ReturnHeader/Filer/EIN | 0 | 010339969 |
| ReturnHeader/Filer/PhoneNum | 0 | 2077610925 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 17735 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PORTLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 041128735 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 393647910 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WIPFLI ADVISORY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1 MARKET SQUARE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AUGUSTA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 043304637 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2076224766 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-08 |
No mirrored PDF or thumbnail assets are attached yet.