Civic Intelligence

The Attorney - CPA Foundation

EIN 34-1287607 • 501(c)3 • Beachwood, OH

Profile

Provide Educational, Scholarships and Grants. Promotes education of individuals studying in Law and Accounting with special emphasis on areas where these two fields intersect.

26949 Chagrin BlvdBeachwood, OH 44122-4320

n/A

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

46th percentile

2.3%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

128%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,735,910

Up $38,857 (+2.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,735,910

Up $38,857 (+2.3%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin69th percentile

Revenue

Up

$121,513

Up $68,312 (+128%) from 2023

Expenses

Up

$101,756

Up $77,556 (+320%) from 2023

Net Income

Down

$19,757

Down $9,244 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2013: $327,912Liabilities 2013: $5,443Net Assets 2013: $322,4692013Assets 2014: $337,178Net Assets 2014: $337,1782014Assets 2015: $382,070Net Assets 2015: $382,0702015Assets 2016: $407,489Net Assets 2016: $407,4892016Assets 2017: $521,092Liabilities 2017: $0Net Assets 2017: $521,0922017Assets 2018: $537,171Liabilities 2018: $0Net Assets 2018: $537,1712018Assets 2019: $526,557Liabilities 2019: $0Net Assets 2019: $526,5572019Assets 2020: $538,758Liabilities 2020: $0Net Assets 2020: $538,7582020Assets 2021: $1,574,116Liabilities 2021: $0Net Assets 2021: $1,574,1162021Assets 2022: $1,687,152Liabilities 2022: $0Net Assets 2022: $1,687,1522022Assets 2023: $1,697,053Liabilities 2023: $0Net Assets 2023: $1,697,0532023Assets 2024: $1,735,910Liabilities 2024: $0Net Assets 2024: $1,735,9102024

Highlighted filing

2024

Assets$1,735,910
Liabilities$0
Net Assets$1,735,910
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $50,886Expenses 2013: $26,466Net Income 2013: $24,4202013Revenue 2014: $32,183Expenses 2014: $17,474Net Income 2014: $14,7092014Revenue 2015: $67,582Expenses 2015: $22,690Net Income 2015: $44,8922015Revenue 2016: $48,614Expenses 2016: $23,195Net Income 2016: $25,4192016Revenue 2017: $141,946Expenses 2017: $27,852Net Income 2017: $114,0942017Revenue 2018: $45,569Expenses 2018: $29,490Net Income 2018: $16,0792018Revenue 2019: $25,874Expenses 2019: $36,488Net Income 2019: -$10,6142019Revenue 2020: $47,392Expenses 2020: $35,191Net Income 2020: $12,2012020Revenue 2021: $1,084,086Expenses 2021: $48,729Net Income 2021: $1,035,3572021Revenue 2022: $154,383Expenses 2022: $41,345Net Income 2022: $113,0382022Revenue 2023: $53,201Expenses 2023: $24,200Net Income 2023: $29,0012023Revenue 2024: $121,513Expenses 2024: $101,756Net Income 2024: $19,7572024

Highlighted filing

2024

Revenue$121,513
Expenses$101,756
Net Income$19,757
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$1,735,910
Liabilities
$0
Net assets
$1,735,910
Revenue
$121,513
Expenses
$101,756
Net income
$19,757
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.00$1.74$0.12$0.10$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.00$1.70$0.05$0.02$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.00$1.69$0.15$0.04$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.00$1.57$1.08$0.05$1.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.00$0.54$0.05$0.04$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.00$0.53$0.03$0.04$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.00$0.54$0.05$0.03$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.00$0.52$0.14$0.03$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.05$0.02$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.07$0.02$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.34$0.03$0.02$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.01$0.32$0.05$0.03$0.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$52,940
Mission and Program Overview

Mission

It promotes scholarly research and academic excellence in these two fields with a special emphasis on areas where Law and Accounting intersect or overlap. It promotes education of individuals studying in these joint areas.

Provide Educational, Scholarships and Grants. Promotes education of individuals studying in Law and Accounting with special emphasis on areas where these two fields intersect.

Program Services

DescriptionGrantsExpenses
Scholarships were awarded to university's, law and or accounting departments, selected by committee.$7,500$7,500
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SEE ATTACHED LIST.-$0--
Filing and Contact Details

Filer

Filer Name
The Attorney - CPA Foundation
EIN
34-1287607
Phone
2163608253
Address
26949 Chagrin Blvd, Beachwood, OH 44122-4320

Signing Officer

Name
Robert Scharar
Title
Treasurer / Trustee
Phone
2163608253
Signed
2016-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Stephen Freireich CPA
Address
26949 CHAGRIN BLVD STE 208, BEACHWOOD, OH 44122
Preparer
Stephen Freireich CPA
Phone
2163608253
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 10

“Scholarship; scholarship; university of new orleans: 2000 lakeshore drive, new orleans, la, 70148; s”

Form 990EZ, Part I, Line 16

“Account fees 4918.”

Form 990EZ, Part I, Line 16

“Misc expenses 1092.”

Form 990EZ, Part I, Line 16

“Web Site expenses 480.”

Form 990EZ, Part I, Line 16

“State Filing fees 100.”

Form 990EZ, Part I, Line 16

“Insurance 635.”

Form 990EZ, Part I, Line 16

“Education expense 5000.”

Form 990EZ, Part II, Line 24

“Scholarship / Mentor Funds 74049. 75229.”

Form 990EZ, Part II, Line 24

“Other Funds 257313. 261376.”

Raw XML Appendix149 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/PersonNm0ROBERT W SCHARAR
IRS990EZ/BooksInCareOfDetail/PhoneNum07132601410
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0791 Town and Country Blvd 250
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Houston
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0770243925
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt050708
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt070884
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt038450
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt04326
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt025419
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02100
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0382070
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0407489
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0590
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt07500
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt052940
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt09574
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0382070
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0407489
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0382070
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0407489
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SEE ATTACHED LIST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0331362
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0336605
IRS990EZ/OtherExpensesTotalAmt012225
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide Educational, Scholarships and Grants. Promotes education of individuals studying in Law and Accounting with special emphasis on areas where these two fields intersect.
IRS990EZ/PrintingPublicationsPostageAmt01370
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Scholarships were awarded to university's, law and or accounting departments, selected by committee.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt07500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt07500
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt04916
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt023195
IRS990EZ/TotalProgramServiceExpensesAmt07500
IRS990EZ/TotalRevenueAmt048614
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt034525
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt057111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt021148
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt019382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt021922
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0154088
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt09572
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09673
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010493
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06813
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02288
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt038839
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79870
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.82460
IRS990ScheduleA/PublicSupportTotal170Amt0154088
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt034525
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt057111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt021148
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt019382
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt021922
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0154088
IRS990ScheduleA/TotalSupportAmt0192927
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIP; SCHOLARSHIP; UNIVERSITY OF NEW ORLEANS: 2000 LAKESHORE DRIVE, NEW ORLEANS, LA, 70148; S
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Account fees 4918.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Misc expenses 1092.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Web Site expenses 480.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4State Filing fees 100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance 635.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Education expense 5000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Scholarship / Mentor Funds 74049. 75229.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Other Funds 257313. 261376.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 24
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT SCHARAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER / TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02163608253
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Attorney - CPA Foundation
ReturnHeader/Filer/BusinessNameControlTxt0ATTO
ReturnHeader/Filer/EIN0341287607
ReturnHeader/Filer/PhoneNum02163608253
ReturnHeader/Filer/USAddress/AddressLine1Txt026949 Chagrin Blvd
ReturnHeader/Filer/USAddress/CityNm0Beachwood
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0441224320
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHEN FREIREICH CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt026949 CHAGRIN BLVD STE 208
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEACHWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044122
ReturnHeader/PreparerPersonGrp/PhoneNum02163608253
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN FREIREICH CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-11T12:50:02-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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)3 • $1M-$5M nonprofits