Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
Association of Practicing Cpas
990EZ • Fiscal year 2022 • EIN 23-7259449
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% 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
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Balance Sheet
Assets
Down$79,889
Down $20,449 (-20%) from 2021
Net Assets
Down$78,664
Down $20,322 (-21%) from 2021
Liabilities
Down$1,225
Down $127 (-9.4%) from 2021
Revenue And Expenses
Revenue
Up$59,878
Up $2,219 (+3.8%) from 2021
Expenses
Up$80,200
Up $37,179 (+86%) from 2021
Net Income
Down-$20,322
Down $34,960 (-239%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2021 to Jun 30, 2022
- Signed
- Nov 10, 2022
- Return Version
- 2021v4.2
- Gross Receipts
- $59,878
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 | - | $27,215 |
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 | - | - |
| KIMBERLY GILLIAM | Director | - | $0 | - | - |
| ALICE WELCH | Director | - | $0 | - | - |
| GALIT ROSEMAN | Director | - | $0 | - | - |
| THOMAS STEELEY | President | - | $0 | - | - |
| KEN WATTER | Director | - | $0 | - | - |
| ROGER HEYMANN | Director | - | $0 | - | - |
| DEB WILLIAMS | Director | - | $0 | - | - |
| KSENIA NICHOLSON | Director | - | $0 | - | - |
| JON COHEN | 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
- 2022-11-10
Supplemental Narrative
Additional Explanations
Description of other expenses Part I line 16
“Description AmountCONTRIBUTIONS 550INSURANCE 979OFFICE AND BOARD EXPENSES 331DUES AND LICENSING 80WEBSITE 3,566MEETING EXPENSES 27,215SHRED EXPENSE 1,050SOCIAL EVENTS 8,885MARKETING 500CREDIT CARD PROCESSING AND BANK FEE 2,004”
Description of other assets Part II line 24
“Category Beginning of Year End of YearMEETING FEE DUE 460 0”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearMEETING FEES PAID IN ADVANCE 1,247 1,225SCHOLARSHIP COLLECTIONS 105 0”
Raw XML Appendix170 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 | 99878 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 79889 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -20322 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 35040 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 100338 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 79889 |
| IRS990EZ/GrossReceiptsAmt | 0 | 59878 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 131 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 12800 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 98986 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 78664 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 98986 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 78664 |
| 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 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 13 | 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/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 13 | 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/EmployeeBenefitProgramAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 13 | 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/ExpenseAccountOtherAllwncAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 13 | 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 | KIMBERLY GILLIAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ALICE WELCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | GALIT ROSEMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | THOMAS STEELEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | KEN WATTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | ROGER HEYMANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | DEB WILLIAMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | KSENIA NICHOLSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 13 | JON COHEN |
| 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 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 13 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 460 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 45160 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE CPE COURSES |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 46947 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDING CPE COURSES TO SMALL AND MEDIUM CPA FIRMS IN THE WASHINGTON, DC AREA |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 27215 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1352 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1225 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 80200 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 27215 |
| IRS990EZ/TotalRevenueAmt | 0 | 59878 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | APCPAONLINE.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountCONTRIBUTIONS 550INSURANCE 979OFFICE AND BOARD EXPENSES 331DUES AND LICENSING 80WEBSITE 3,566MEETING EXPENSES 27,215SHRED EXPENSE 1,050SOCIAL EVENTS 8,885MARKETING 500CREDIT CARD PROCESSING AND BANK FEE 2,004 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Category Beginning of Year End of YearMEETING FEE DUE 460 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearMEETING FEES PAID IN ADVANCE 1,247 1,225SCHOLARSHIP COLLECTIONS 105 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | 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 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | HARVEY REICH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIREC |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3013403340 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-11-10 |
| 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 | 2023-05-10T00:12:45-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | HARVEY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | REICH |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-06-30 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $79,889
- Liabilities
- $1,225
- Net assets
- $78,664
- Revenue
- $59,878
- Expenses
- $80,200
- Net income
- -$20,322