Civic Intelligence

The Attorney - CPA Foundation

990 • Fiscal year 2018 • EIN 34-1287607

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 05, 2018

26949 Chagrin BlvdBeachwood, OH 44122-4320

(216) 360-8253

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

87th percentile

35%

Higher net margin than 87% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

54th percentile

3.1%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

3rd percentile

-68%

Faster revenue growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$537,171

Up $16,079 (+3.1%) from 2017

Net Assets

Up

$537,171

Up $16,079 (+3.1%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$45,569

Down $96,377 (-68%) from 2017

Expenses

Up

$29,490

Up $1,638 (+5.9%) from 2017

Net Income

Down

$16,079

Down $98,015 (-86%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$537,171
Liabilities$0
Net Assets$537,171

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$45,569
Expenses$29,490
Net Income$16,079
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 5, 2018
Return Version
2017v2.2
Gross Receipts
$50,830
Mission and Program Overview

Mission

Provide Educational, Scholarships and Grants.

Provide educational, scholarships and grants. Promotes education of individuals studying in law and accounting with special emphasis on areas where these two fields intersect.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$452,859$455,166▲ $2,307
Cash and Non-Interest-Bearing Accounts$68,233$82,005▲ $13,772
Total Assets$521,092$537,171▲ $16,079
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$416,104$415,804▼ $300
Unrestricted Net Assets$104,988$121,367▲ $16,379
Total Net Assets Fund Balance$521,092$537,171▲ $16,079
Total Liabilities and Net Assets / Fund Balance$521,092$537,171▲ $16,079
Compensation and Service Providers

Board Members and Trustees

NameTitle
Patti M RichardsPresident/Trustee
Sydney TraumExecutive Vice President/Trustee
Marty DavidoffVice President of Education
David BergerAssistant Treasurer / Trustee
Thomas MccullochSecretary / Trustee
Robert SchararTreasurer / Trustee
John PrambergTrustee
Joseph BrothertonTrustee
Leonard WeinerTrustee
Philip BrentTrustee
R Stephen ScottTrustee
Richard AlphonsoTrustee
Richard OrinTrustee
Walter C Youngman JrTrustee
Howard PortAssistant Sec / Treas
Ralph SwitzerVice Pres. Essay Contest
Allen D WebsterVice Pres. of Scholarships
Revenue and Support

Revenue Composition

Contributions and Grants
$36,616
Program Service Revenue
$0
Investment Income
$8,953
Other Revenue
$0
All Other Contributions
$36,616
Change in Net Assets
$16,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,990
Grants and Similar Amounts Paid$12,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$12,500--$12,500
All Other Expenses$9,412$0$0$9,412
Fees for Service Investment Mgmnt Fees$6,598$0$0$6,598
Other Expenses$200$0$0$200
Total Functional Expenses$29,490$0$0$29,490
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of New OrleansNew Orleans, LA-Scolarships-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 9

Patti M Richards 2973 Hardman Court, NE Atlanta GA 30305

Form 990, Part VI, Line 9

Sydney Traum 55 South Prosect Drive Coral Gables FL 33133

Form 990, Part VI, Line 9

Ralph Switzer 5335 Pheasant Lane Fort Collins CO 80524

Form 990, Part VI, Line 9

Marty Davidoff PO Box 835 Dayton NJ 08810

Form 990, Part VI, Line 9

Allen D Webster PO Box 728 Burlington VA 05402

Form 990, Part VI, Line 9

Thomas McCulloch 5559 San Felipe, Ste 900 Houston TX 77056

Form 990, Part VI, Line 9

Robert Scharar 791 Town & CountryBlvd., #250 Houston TX 77024

Form 990, Part VI, Line 9

Howard Port 5730 Commons Park Dr East Syracuse NY 13057

Form 990, Part VI, Line 9

David Berger 4338 1/2 Laurel Canyon Blvd Studio City CA 91604

Form 990, Part VI, Line 9

Richard Orin 1333 Broadway New York NY 10018

Form 990, Part VI, Line 9

Richard Alphonso 5599 San Felipe, Suite 900 Houston TX 77056

Form 990, Part VI, Line 9

Philip D. Brent 4949 Genesta Ave #410 Encino CA 91316

Form 990, Part VI, Line 9

John Pramberg 102 State Street, PO Box 455 Newburyport MA 01950

Form 990, Part VI, Line 9

R. Stephen Scott 611 East Monroe St., #200 Springfield IL 62701

Form 990, Part VI, Line 9

Joseph Brotherton 2900 NE Blakeley St.,Suite B Seattle WA 98105

Form 990, Part VI, Line 9

Leonard R Weiner 5599 San Felipe, #900 Houston TX 77056

Form 990, Part VI, Line 9

Walter C Youngman Jr. 1981 N Broadway#300 Walnut Creek CA 94596

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
2018-11-05
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
Oh
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
17

Preparer

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

Additional Explanations

Pt VI, Line 11B

The 990 will be available to all memebers on the web site.

Pt VI, Line 6

There are members in this organization.

Pt VI, Line 7A

Members appoint other members of the governing body.

Form 990EZ, Part I, Line 16

Account fees

Form 990EZ, Part I, Line 16

Misc expenses

Form 990EZ, Part I, Line 16

Web Site expenses

Form 990EZ, Part I, Line 16

State Filing fees

Form 990EZ, Part I, Line 16

Insurance

Form 990EZ, Part I, Line 16

Education expense

Form 990EZ, Part II, Line 24

Scholarship / Mentor Funds 88962.

Form 990EZ, Part II, Line 24

Other Funds 363897.

Form 990, Part IX, Line 24E

Education Expense 8000. 8000. 0. 0.

Form 990, Part IX, Line 24E

Printing & postage 1412. 1412. 0. 0.

Raw XML Appendix393 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1Executive Vice President/Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Pres. Essay Contest
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice Pres. of Scholarships
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary / Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer / Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Assistant Sec / Treas
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
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IRS990ScheduleI/RecipientTable/RecipientEIN0720702000
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0Dept of Acct 2000 Lakeshore Drive
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are members in this organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members appoint other members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Account fees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Misc expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Web Site expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6State Filing fees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Insurance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Education expense
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Scholarship / Mentor Funds 88962.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Other Funds 363897.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Patti M Richards 2973 Hardman Court, NE Atlanta GA 30305
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Sydney Traum 55 South Prosect Drive Coral Gables FL 33133
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Ralph Switzer 5335 Pheasant Lane Fort Collins CO 80524
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Marty Davidoff PO Box 835 Dayton NJ 08810
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Allen D Webster PO Box 728 Burlington VA 05402
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Thomas McCulloch 5559 San Felipe, Ste 900 Houston TX 77056
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Robert Scharar 791 Town & CountryBlvd., #250 Houston TX 77024
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Howard Port 5730 Commons Park Dr East Syracuse NY 13057
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19David Berger 4338 1/2 Laurel Canyon Blvd Studio City CA 91604
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Richard Orin 1333 Broadway New York NY 10018
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Richard Alphonso 5599 San Felipe, Suite 900 Houston TX 77056
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Philip D. Brent 4949 Genesta Ave #410 Encino CA 91316
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23John Pramberg 102 State Street, PO Box 455 Newburyport MA 01950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24R. Stephen Scott 611 East Monroe St., #200 Springfield IL 62701
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25Joseph Brotherton 2900 NE Blakeley St.,Suite B Seattle WA 98105
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26Leonard R Weiner 5599 San Felipe, #900 Houston TX 77056
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt27Walter C Youngman Jr. 1981 N Broadway#300 Walnut Creek CA 94596
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt29Printing & postage 1412. 1412. 0. 0.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
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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 I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc27Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc28Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc29Form 990, Part IX, Line 24e
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0521092
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT SCHARAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER / TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02163608253
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Attorney - CPA Foundation
ReturnHeader/Filer/BusinessNameControlTxt0ATTO
ReturnHeader/Filer/EIN0341287607
ReturnHeader/Filer/PhoneNum02163608253
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ReturnHeader/Filer/USAddress/CityNm0Beachwood
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0441224320
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A6214DE53C87B07E7BFA18D0AB1372597EF26A7B
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.36.191.194
ReturnHeader/FilingSecurityInformation/IPDt02019-04-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm008:57:16
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHEN FREIREICH CPA
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEACHWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044122
ReturnHeader/PreparerPersonGrp/PhoneNum02163608253
ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN FREIREICH CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-04-12T08:57:23-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2018Detailed filing. Detailed filing data is available for this year.$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