Civic Intelligence

American Society of Tax Problem Solvers

EIN 11-3719486 • 501(c)6 • Williamsville, NY

Profile

Sponsors seminars and training to assist professionals in representing taxpayers before the Internal Revenue Service. Issues and administers examinations to test knowledge of representatives.

2250 Wehrle Drive 3Williamsville, NY 14221

astps.org

Siviq Scores

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

Liabilities / Assets

94th percentile

0.86x

Higher debt load relative to assets than 94% of similar nonprofits.

NTEE S41 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.53x

Higher debt load relative to revenue than 93% of similar nonprofits.

NTEE S41 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-6.7%

Higher net margin than 30% of similar nonprofits.

NTEE S41 • <$500k nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE S41 • <$500k nonprofits • Source year 2024

Asset Growth

38th percentile

-5.3%

Faster asset growth than 38% of similar nonprofits.

NTEE S41 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

-0.0%

Faster revenue growth than 48% of similar nonprofits.

NTEE S41 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$249,886

Down $13,898 (-5.3%) from 2023

Liabilities

Up

$215,730

Up $13,425 (+6.6%) from 2023

Net Assets

Down

$34,156

Down $27,323 (-44%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin30th percentile

Revenue

Down

$409,217

Down $159 (-0.0%) from 2023

Expenses

Up

$436,570

Up $28,697 (+7.0%) from 2023

Net Income

Down

-$27,353

Down $28,856 (-1920%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$400K$300K$200K$100K$0Assets 2011: $42,913Liabilities 2011: $35,6532011Assets 2012: $23,388Liabilities 2012: $5,2232012Assets 2013: $24,759Liabilities 2013: $4,620Net Assets 2013: $20,1392013Assets 2014: $38,831Liabilities 2014: $16,635Net Assets 2014: $22,1962014Assets 2015: $64,864Liabilities 2015: $39,887Net Assets 2015: $24,9772015Assets 2016: $94,594Liabilities 2016: $65,182Net Assets 2016: $29,4122016Assets 2017: $78,116Liabilities 2017: $48,885Net Assets 2017: $29,2312017Assets 2018: $193,814Liabilities 2018: $164,872Net Assets 2018: $28,9422018Assets 2019: $105,072Liabilities 2019: $57,662Net Assets 2019: $47,4102019Assets 2020: $268,606Liabilities 2020: $206,197Net Assets 2020: $62,4092020Assets 2021: $200,586Liabilities 2021: $143,069Net Assets 2021: $57,5172021Assets 2022: $370,804Liabilities 2022: $310,828Net Assets 2022: $59,9762022Assets 2023: $263,784Liabilities 2023: $202,305Net Assets 2023: $61,4792023Assets 2024: $249,886Liabilities 2024: $215,730Net Assets 2024: $34,1562024

Highlighted filing

2024

Assets$249,886
Liabilities$215,730
Net Assets$34,156
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $98,971Expenses 2011: $106,248Net Income 2011: -$7,2772011Revenue 2012: $130,359Expenses 2012: $119,454Net Income 2012: $10,9052012Revenue 2013: $115,082Expenses 2013: $113,107Net Income 2013: $1,9752013Revenue 2014: $128,907Expenses 2014: $126,877Net Income 2014: $2,0302014Revenue 2015: $240,031Expenses 2015: $237,703Net Income 2015: $2,3282015Revenue 2016: $243,113Expenses 2016: $238,678Net Income 2016: $4,4352016Revenue 2017: $255,579Expenses 2017: $255,760Net Income 2017: -$1812017Revenue 2018: $258,292Expenses 2018: $258,581Net Income 2018: -$2892018Revenue 2019: $335,823Expenses 2019: $317,355Net Income 2019: $18,4682019Revenue 2020: $397,741Expenses 2020: $382,742Net Income 2020: $14,9992020Revenue 2021: $403,213Expenses 2021: $408,105Net Income 2021: -$4,8922021Revenue 2022: $419,650Expenses 2022: $417,191Net Income 2022: $2,4592022Revenue 2023: $409,376Expenses 2023: $407,873Net Income 2023: $1,5032023Revenue 2024: $409,217Expenses 2024: $436,570Net Income 2024: -$27,3532024

Highlighted filing

2024

Revenue$409,217
Expenses$436,570
Net Income-$27,353
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$249,886
Liabilities
$215,730
Net assets
$34,156
Revenue
$409,217
Expenses
$436,570
Net income
-$27,353
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$2.16$0.34$4.09$4.37$0.27
2023Detailed filing. Detailed filing data is available for this year.$2.64$2.02$0.61$4.09$4.08$0.02
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.71$3.11$0.60$4.20$4.17$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$1.43$0.58$4.03$4.08$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$2.06$0.62$3.98$3.83$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.58$0.47$3.36$3.17$0.18
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$1.65$0.29$2.58$2.59$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.78$0.49$0.29$2.56$2.56$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.65$0.29$2.43$2.39$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.65$0.40$0.25$2.40$2.38$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.17$0.22$1.29$1.27$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.25$0.05$0.20$1.15$1.13$0.02
2012Summary only. Only limited summary data is available for this year.$0.23$0.05$1.30$1.19$0.11
2011Summary only. Only limited summary data is available for this year.$0.43$0.36$0.99$1.06$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$409,217
Mission and Program Overview

Mission

Sponsors seminars and training to assist professionals in representing taxpayers before the Internal Revenue Service. Issues and administers examinations to test knowledge of representatives.

Organization sponsors seminars and training to assist tax professionals; mainly attorneys, Enrolled Agents and Certified Public Accountants, to properly assist taxpayers in resolving tax issues with the IRS. Emphasizes representation in a professional manner consistent with Circular 230 Rules.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net-$198,350-
Cash and Non-Interest-Bearing Accounts$263,784$51,536▼ $212,248
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$263,784$249,886▼ $13,898
Other Assets Total-$0-
Liabilities
Deferred Revenue$136,202$184,570▲ $48,368
Unsecured Notes Loans Payable$34,561--
Other Liabilities$24,894$24,542▼ $352
Accounts Payable and Accrued Expenses$6,618$6,618→ $0
Total Liabilities$202,275$215,730▲ $13,455
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$61,509$34,156▼ $27,353
Total Net Assets Fund Balance$61,509$34,156▼ $27,353
Total Liabilities and Net Assets / Fund Balance$263,784$249,886▼ $13,898

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$14,944$14,944
Compensation and Service Providers
Top Officer Pay83rd percentile

Board Members and Trustees

NameTitle
John J WitkowskiDirector
Lawrence M LawlerExecutive Direc
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$373,735
Investment Income
$0
Other Revenue
$35,482
Change in Net Assets
$-27,353
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$436,570
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$420,000-$420,000
Fees for Services Other$5,500--$5,500
Office Expenses-$693-$693
Other Expenses$350--$350
All Other Expenses$276--$276
Total Functional Expenses$15,877$420,693$0$436,570
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepayments$24,542
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Members pay annual dues which entitle them to discounts on seminars and access to webinars.”

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

“Form 990 is reviewed by directors prior to filing.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
American Society of Tax Problem Solvers
EIN
11-3719486
Phone
7166301651
Address
2250 Wehrle Drive 3, Williamsville, NY 14221

Signing Officer

Name
John J Witkowski
Title
Director
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence M Lawler
Legal Domicile
Ny
Voting Board Members
2
Independent Board Members
0
Employees
0

Preparer

Firm
Lawler & Witkowski CPAS PC
Address
2250 Wehrle Drive 3, Williamsville, NY 14221
Preparer
John J WitkowskiCPA
Phone
7166315111
Raw XML Appendix298 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/FSAuditedInd0false
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IRS990/GrantsToIndividualsInd0false
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IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
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IRS990/IRPDocumentCnt02
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IRS990/TotalLiabilitiesGrp/EOYAmt0215730
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt061509
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt034156
IRS990/TotalProgramServiceRevenueAmt0373735
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0409217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0409217
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0263784
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0249886
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt034561
IRS990/USAddress/AddressLine1Txt02250 Wehrle Drive 3
IRS990/USAddress/CityNm0Williamsville
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014221
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0ASTPS.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John J Witkowski
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Society of Tax Problem Solvers
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0113719486
ReturnHeader/Filer/PhoneNum07166301651
ReturnHeader/Filer/USAddress/AddressLine1Txt02250 Wehrle Drive 3
ReturnHeader/Filer/USAddress/CityNm0Williamsville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014221
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161242632
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lawler & Witkowski CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02250 Wehrle Drive 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Williamsville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014221
ReturnHeader/PreparerPersonGrp/PhoneNum07166315111
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John J WitkowskiCPA
ReturnHeader/ReturnTs02025-05-14T13:24:53-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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