Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Association of Practicing Cpas
990EZ • Fiscal year 2021 • EIN 23-7259449
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$100,338
No earlier filing loaded for comparison.
Net Assets
$98,986
No earlier filing loaded for comparison.
Liabilities
$1,352
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$57,659
No earlier filing loaded for comparison.
Expenses
$43,021
No earlier filing loaded for comparison.
Net Income
$14,638
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Jun 30, 2021
- Signed
- May 12, 2022
- Return Version
- 2020v4.1
- Gross Receipts
- $57,659
Mission and Program Overview
Mission
PROVIDE CPE COURSES
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDING CPE COURSES TO SMALL AND MEDIUM CPA FIRMS IN THE WASHINGTON, DC AREA | - | $2,318 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JULIA BAKER | Director | - | $0 | - | - |
| CYNTHIA GARNETTE | Treasurer | - | $0 | - | - |
| JERRY GROSS | Director | - | $0 | - | - |
| PARDIS KIMIA | Director | - | $0 | - | - |
| JIM MAGNO | Director | - | $0 | - | - |
| SHIVA EMRANI | Director | - | $0 | - | - |
| KIMBERLY GILLIAM | Director | - | $0 | - | - |
| ALICE WELCH | Director | - | $0 | - | - |
| GALIT ROSEMAN | Director | - | $0 | - | - |
| THOMAS STEELEY | President | - | $0 | - | - |
| KEN WATTER | Director | - | $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
- 2022-05-12
Supplemental Narrative
Additional Explanations
Description of other expenses Part I line 16
“Description AmountACCOUNTING 6,600INSURANCE 979OFFICE AND BOARD EXPENSES 15WEBSITE 3,396MEETING EXPENSES 2,318SHRED EXPENSE 990CONTRIBUTIONS 550BANK FEES 297CREDIT CARD PROCESSING FEES 1,288”
Other changes in net assets or fund balances Part I line 20
“Description AmountROUNDING 1”
Description of other assets Part II line 24
“Category Beginning of Year End of YearMEETING FEE DUE 0 460”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearMEETING FEES PAID IN ADVANCE 5,130 1,247SCHOLARSHIP COLLECTIONS 1,300 105ACCOUNTS PAYABLE 6,695 0”
Raw XML Appendix156 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | HARVEY REICH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3013403340 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 932 HUNGERFORD DRIVE 17A |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Rockville |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20850 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 97472 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 99878 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14638 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 26546 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 97472 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 100338 |
| IRS990EZ/GrossReceiptsAmt | 0 | 57659 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 628 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 13680 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 84347 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 98986 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 84347 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 98986 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JULIA BAKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CYNTHIA GARNETTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JERRY GROSS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | PARDIS KIMIA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JIM MAGNO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | SHIVA EMRANI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KIMBERLY GILLIAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | ALICE WELCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | GALIT ROSEMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | THOMAS STEELEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | KEN WATTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 460 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 1 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 16433 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE CPE COURSES |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 42 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 43351 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDING CPE COURSES TO SMALL AND MEDIUM CPA FIRMS IN THE WASHINGTON, DC AREA |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 2318 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 13125 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1352 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 43021 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 2318 |
| IRS990EZ/TotalRevenueAmt | 0 | 57659 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | APCPAONLINE.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountACCOUNTING 6,600INSURANCE 979OFFICE AND BOARD EXPENSES 15WEBSITE 3,396MEETING EXPENSES 2,318SHRED EXPENSE 990CONTRIBUTIONS 550BANK FEES 297CREDIT CARD PROCESSING FEES 1,288 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountROUNDING 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearMEETING FEE DUE 0 460 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearMEETING FEES PAID IN ADVANCE 5,130 1,247SCHOLARSHIP COLLECTIONS 1,300 105ACCOUNTS PAYABLE 6,695 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other changes in net assets or fund balances Part I line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 00 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | HARVEY REICH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIREC |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3013403340 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ASSOCIATION OF PRACTICING CPAS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ASSO |
| ReturnHeader/Filer/EIN | 0 | 237259449 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 932 HUNGERFORD DRIVE UNIT 17A |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCKVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 20850 |
| ReturnHeader/ReturnTs | 0 | 2022-05-13T00:02:34-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | HARVEY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | REICH |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-06-30 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $100,338
- Liabilities
- $1,352
- Net assets
- $98,986
- Revenue
- $57,659
- Expenses
- $43,021
- Net income
- $14,638