Civic Intelligence

Association of Practicing Cpas

990EZ • Fiscal year 2023 • EIN 23-7259449

Jul 01, 2022 to Jun 30, 2023 • Filed on May 13, 2024

Organization ProfileAPCPAONLINE.ORG
932 Hungerford Drive Unit 17ARockville, MD 20850

(301) 340-3340

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

46th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

12th percentile

-32%

Higher net margin than 12% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

12th percentile

-31%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

70th percentile

20%

Faster revenue growth than 70% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$55,285

Down $45,053 (-45%) from 2021

Net Assets

Down

$55,285

Down $43,701 (-44%) from 2021

Liabilities

Down

$0

Down $1,352 (-100%) from 2021

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin12th percentile

Revenue

Up

$72,149

Up $14,490 (+25%) from 2021

Expenses

Up

$95,528

Up $52,507 (+122%) from 2021

Net Income

Down

-$23,379

Down $38,017 (-260%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2021: $100,338Liabilities 2021: $1,352Net Assets 2021: $98,9862021Assets 2023: $55,285Liabilities 2023: $0Net Assets 2023: $55,2852023Assets 2024: $52,258Liabilities 2024: $3,952Net Assets 2024: $48,3062024

Highlighted filing

2023

Assets$55,285
Liabilities$0
Net Assets$55,285
Open 2023 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2021: $57,659Expenses 2021: $43,021Net Income 2021: $14,6382021Revenue 2023: $72,149Expenses 2023: $95,528Net Income 2023: -$23,3792023Revenue 2024: $64,527Expenses 2024: $71,506Net Income 2024: -$6,9792024

Highlighted filing

2023

Revenue$72,149
Expenses$95,528
Net Income-$23,379
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 13, 2024
Return Version
2022v5.0
Gross Receipts
$72,149
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-$44,676
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JULIA BAKERDirector-$0--
CYNTHIA GARNETTETreasurer-$0--
JERRY GROSSDirector-$0--
PARDIS KIMIADirector-$0--
JIM MAGNODirector-$0--
KIMBERLY GILLIAMDirector-$0--
ALICE WELCHDirector-$0--
GALIT ROSEMANDirector-$0--
THOMAS STEELEYPresident-$0--
ROGER HEYMANNDirector-$0--
DEBORAH WILLIAMSDirector-$0--
KSENIA NICHOLSONDirector-$0--
JON COHENDirector-$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
2024-05-13
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountCONTRIBUTIONS 600INSURANCE 1,019OFFICE AND BOARD EXPENSES 210WEBSITE 3,744MEETING EXPENSES 44,676SHRED EXPENSE 1,090SOCIAL EVENTS 6,678BANK FEES 288CREDIT CARD PROCESSING 2,183”

Description of other assets Part II line 24

“Category Beginning of Year End of YearVENDOR FEE DUE 0 200”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearMEETING FEES PAID IN ADVANCE 1,225 0”

Raw XML Appendix164 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.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JULIA BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CYNTHIA GARNETTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JERRY GROSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PARDIS KIMIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JIM MAGNO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KIMBERLY GILLIAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ALICE WELCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7GALIT ROSEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8THOMAS STEELEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ROGER HEYMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10DEBORAH WILLIAMS
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0200
IRS990EZ/OtherExpensesTotalAmt060488
IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/ProgramServiceRevenueAmt059040
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IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/TotalRevenueAmt072149
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0APCPAONLINE.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountCONTRIBUTIONS 600INSURANCE 1,019OFFICE AND BOARD EXPENSES 210WEBSITE 3,744MEETING EXPENSES 44,676SHRED EXPENSE 1,090SOCIAL EVENTS 6,678BANK FEES 288CREDIT CARD PROCESSING 2,183
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearVENDOR FEE DUE 0 200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearMEETING FEES PAID IN ADVANCE 1,225 0
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0HARVEY REICH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum03013403340
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-13
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/ReturnTs02024-05-15T20:05:01-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HARVEY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0REICH
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$55,285
Liabilities
$0
Net assets
$55,285
Revenue
$72,149
Expenses
$95,528
Net income
-$23,379
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
2023Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.72$0.96$0.23
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