Civic Intelligence

Association of Practicing Cpas

EIN 23-7259449 • 501(c)6 • Rockville, MD

Profile

PROVIDE CPE COURSES

932 Hungerford Drive Unit 17ARockville, MD 20850

apcpaonline.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.08x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.06x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

31st percentile

-11%

Higher net margin than 31% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

43rd percentile

-5.5%

Faster asset growth than 43% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-11%

Faster revenue growth than 35% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$52,258

Down $48,080 (-48%) from 2021

Liabilities

Up

$3,952

Up $2,600 (+192%) from 2021

Net Assets

Down

$48,306

Down $50,680 (-51%) from 2021

Operations
Liabilities / Revenue73rd percentileNet Margin31st percentile

Revenue

Up

$64,527

Up $6,868 (+12%) from 2021

Expenses

Up

$71,506

Up $28,485 (+66%) from 2021

Net Income

Down

-$6,979

Down $21,617 (-148%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$150K$100K$50K$0Assets 2021: $100,338Liabilities 2021: $1,352Net Assets 2021: $98,9862021Assets 2024: $52,258Liabilities 2024: $3,952Net Assets 2024: $48,3062024

Highlighted filing

2024

Assets$52,258
Liabilities$3,952
Net Assets$48,306
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2021: $57,659Expenses 2021: $43,021Net Income 2021: $14,6382021Revenue 2024: $64,527Expenses 2024: $71,506Net Income 2024: -$6,9792024

Highlighted filing

2024

Revenue$64,527
Expenses$71,506
Net Income-$6,979
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,258
Liabilities
$3,952
Net assets
$48,306
Revenue
$64,527
Expenses
$71,506
Net income
-$6,979
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.52$0.04$0.48$0.65$0.72$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.01$0.99$0.58$0.43$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$64,527
Mission and Program Overview

Mission

PROVIDE CPE COURSES

Program Services

DescriptionGrantsExpenses
PROVIDING CPE COURSES TO SMALL AND MEDIUM CPA FIRMS IN THE WASHINGTON, DC AREA-$25,391
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JULIA BAKERDirector-$0--
CYNTHIA GARNETTETreasurer-$0--
JERRY GROSSDirector-$0--
PARDIS KIMIADirector-$0--
JIM MAGNODirector-$0--
JON COHENDirector-$0--
KSENIA NICHOLSONDirector-$0--
ALICE WELCHDirector-$0--
GALIT ROSEMANDirector-$0--
THOMAS STEELEYPresident-$0--
ROGER HEYMANDirector-$0--
DEBORAH WILLIAMSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Association of Practicing Cpas
EIN
23-7259449
Address
932 HUNGERFORD DRIVE UNIT 17A, ROCKVILLE, MD 20850

Signing Officer

Name
Harvey Reich
Title
Executive Direc
Phone
3013403340
Signed
2025-05-13
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountCONTRIBUTIONS 650INSURANCE 1,060DUES AND LICENSING 80WEBSITE 4,463MEETING EXPENSES 25,391SHRED EXPENSE 1,050SOCIAL EVENTS 5,008CREDIT CARD PROCESSING FEES 1,989”

Description of other assets Part II line 24

“Category Beginning of Year End of YearVENDOR PAYMENT RECEIVABLE 200 0”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearMEETING FEES PAID IN ADVANCE 0 1,845ACCRUED EXPENSES 0 2,107”

Raw XML Appendix152 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0HARVEY REICH
IRS990EZ/BooksInCareOfDetail/PhoneNum03013403340
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0932 HUNGERFORD DRIVE 17A
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Rockville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd020850
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt055085
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt052258
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6979
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt055285
IRS990EZ/Form990TotalAssetsGrp/EOYAmt052258
IRS990EZ/GrossReceiptsAmt064527
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01401
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt013625
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt055285
IRS990EZ/NetAssetsOrFundBalancesEOYAmt048306
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt055285
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt048306
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt92.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt101.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt111.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JULIA BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CYNTHIA GARNETTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JERRY GROSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PARDIS KIMIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JIM MAGNO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JON COHEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6KSENIA NICHOLSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ALICE WELCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8GALIT ROSEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9THOMAS STEELEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10ROGER HEYMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11DEBORAH WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0200
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt039691
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE CPE COURSES
IRS990EZ/ProgramServiceRevenueAmt049501
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDING CPE COURSES TO SMALL AND MEDIUM CPA FIRMS IN THE WASHINGTON, DC AREA
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt025391
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt031815
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03952
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt071506
IRS990EZ/TotalProgramServiceExpensesAmt025391
IRS990EZ/TotalRevenueAmt064527
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0APCPAONLINE.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountCONTRIBUTIONS 650INSURANCE 1,060DUES AND LICENSING 80WEBSITE 4,463MEETING EXPENSES 25,391SHRED EXPENSE 1,050SOCIAL EVENTS 5,008CREDIT CARD PROCESSING FEES 1,989
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearVENDOR PAYMENT RECEIVABLE 200 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearMEETING FEES PAID IN ADVANCE 0 1,845ACCRUED EXPENSES 0 2,107
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0HARVEY REICH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum03013403340
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION OF PRACTICING CPAS
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0237259449
ReturnHeader/Filer/USAddress/AddressLine1Txt0932 HUNGERFORD DRIVE UNIT 17A
ReturnHeader/Filer/USAddress/CityNm0ROCKVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020850
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-05-12T15:36:37-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)6 • <$500k nonprofits