Civic Intelligence

The Attorney - CPA Foundation

990 • Fiscal year 2023 • EIN 34-1287607

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 28, 2024

Organization Profileattorney-cpafoundation.com
5845 Landerbrook DriveCleveland, OH 44124

(216) 360-8253

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

92nd percentile

55%

Higher net margin than 92% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

39th percentile

0.6%

Faster asset growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

4th percentile

-66%

Faster revenue growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$1,697,053

Up $9,901 (+0.6%) from 2022

Net Assets

Up

$1,697,053

Up $9,901 (+0.6%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin92nd percentile

Revenue

Down

$53,201

Down $101,182 (-66%) from 2022

Expenses

Down

$24,200

Down $17,145 (-41%) from 2022

Net Income

Down

$29,001

Down $84,037 (-74%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

2023

Assets$1,697,053
Liabilities$0
Net Assets$1,697,053
Open 2023 Filing

Operations Trend

Revenue Growth4th percentile

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

2023

Revenue$53,201
Expenses$24,200
Net Income$29,001
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 28, 2024
Return Version
2022v5.0
Gross Receipts
$53,201
Mission and Program Overview

Mission

Provide Educational, Scholarships and Grants.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,603,611$1,668,900▲ $65,289
Cash and Non-Interest-Bearing Accounts$83,541$28,153▼ $55,388
Total Assets$1,687,152$1,697,053▲ $9,901
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,521,756$1,530,556▲ $8,800
Net Assets Without Donor Restrictions$165,396$166,497▲ $1,101
Total Net Assets Fund Balance$1,687,152$1,697,053▲ $9,901
Total Liabilities and Net Assets / Fund Balance$1,687,152$1,697,053▲ $9,901
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Patti M RichardsPresident/Trustee
Murry SaylorExecutive Vice President
Marty DavidoffVice President of Education/Trustee
David BergerAssistant Treasurer / Trustee
Thomas McCullochSecretary / Trustee
Robert SchararTreasurer / Trustee
John PrambergTrustee
Joseph BrothertonTrustee
Leonard WeinerTrustee
Phillip KassTrustee
R Stephen ScottTrustee
Richard AlphonsoTrustee
Sydney TraumTrustee
Walter C Youngman JrTrustee
Howard PortAssistant Sec / Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$13,460
Program Service Revenue
$0
Investment Income
$39,741
Other Revenue
$0
All Other Contributions
$13,460
Change in Net Assets
$29,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,200
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$10,000--$10,000
All Other Expenses$300$0$0$300
Other Expenses$200$0$0$200
Total Functional Expenses$24,200$0$0$24,200
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Academy of Attorney - CPAsAlexandria, VA-Educational Support-
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 35% controlled entity
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

“Marty Davidoff PO Box 835 Dayton NJ 08810”

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

“Phillip Kass 4438 Haskell Ave Encino CA 91436”

Form 990, Part VI, Line 9

“Richard Alphonso 5599 San Felipe, Suite 900 Houston TX 77056”

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”

Form 990, Part VI, Line 9

“Murray Saylor 218 The Prado NE Atlanta GA 30309”

Filing and Contact Details

Filer

Filer Name
The Attorney - CPA Foundation
EIN
34-1287607
Phone
2163608253
Address
5845 Landerbrook Drive, Cleveland, OH 44124

Signing Officer

Name
Robert Scharar
Title
Treasurer / Trustee
Phone
2163608253
Signed
2024-02-28
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Firm
Stephen Freireich CPA
Address
5845 Landerbrook Dr, Lyndhurst, OH 44124
Preparer
Stephen Freireich CPA
Phone
2163608253
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The 990 will be available to all members 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.”

Pt VI, Line 18

“The 990 is available on our web site”

Raw XML AppendixShowing 400 of 415 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/TitleTxt0President/Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Executive Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President of Education/Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary / Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer / Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Assistant Sec / Treas
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IRS990ScheduleI/RecipientTable/RecipientEIN0136213696
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02800 Eisenhower Ave Suite 210
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Alexandria
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0VA
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 will be available to all members on the web site.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are members in this organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members appoint other members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 990 is available on our web site
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Patti M Richards 2973 Hardman Court, NE Atlanta GA 30305
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Sydney Traum 55 South Prosect Drive Coral Gables FL 33133
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Marty Davidoff PO Box 835 Dayton NJ 08810
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Thomas McCulloch 5559 San Felipe, Ste 900 Houston TX 77056
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Robert Scharar 791 Town & CountryBlvd., #250 Houston TX 77024
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Howard Port 5730 Commons Park Dr East Syracuse NY 13057
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10David Berger 4338 1/2 Laurel Canyon Blvd Studio City CA 91604
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Phillip Kass 4438 Haskell Ave Encino CA 91436
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Richard Alphonso 5599 San Felipe, Suite 900 Houston TX 77056
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13John Pramberg 102 State Street, PO Box 455 Newburyport MA 01950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14R. Stephen Scott 611 East Monroe St., #200 Springfield IL 62701
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Joseph Brotherton 2900 NE Blakeley St.,Suite B Seattle WA 98105
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Leonard R Weiner 5599 San Felipe, #900 Houston TX 77056
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Walter C Youngman Jr. 1981 N Broadway#300 Walnut Creek CA 94596
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Murray Saylor 218 The Prado NE Atlanta GA 30309
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part VI, Line 9
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
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ReturnHeader/BusinessOfficerGrp/PhoneNum02163608253
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-28
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ReturnHeader/Filer/PhoneNum02163608253
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Stephen Freireich CPA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,697,053
Liabilities
$0
Net assets
$1,697,053
Revenue
$53,201
Expenses
$24,200
Net income
$29,001
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
2023Detailed filing. Detailed filing data is available for this year.$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