Civic Intelligence

The Attorney - CPA Foundation

990 • Fiscal year 2024 • EIN 34-1287607

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 20, 2025

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

18th percentile

0.00x

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

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

Liabilities / Revenue

18th percentile

0.00x

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

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

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

2024 filings • 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.

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

Asset Growth

44th percentile

2.3%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

93rd percentile

128%

Faster revenue growth than 93% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$1,735,910

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

Net Assets

Up

$1,735,910

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

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue18th 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

Historical Trend

Balance Sheet Trend

Asset Growth44th 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

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 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

2024

Revenue$121,513
Expenses$101,756
Net Income$19,757
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 20, 2025
Return Version
2023v6.0
Gross Receipts
$483,767
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$1,668,900$1,714,647▲ $45,747
Cash and Non-Interest-Bearing Accounts$28,153$21,263▼ $6,890
Total Assets$1,697,053$1,735,910▲ $38,857
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,530,556$1,540,686▲ $10,130
Net Assets Without Donor Restrictions$166,497$195,224▲ $28,727
Total Net Assets Fund Balance$1,697,053$1,735,910▲ $38,857
Total Liabilities and Net Assets / Fund Balance$1,697,053$1,735,910▲ $38,857
Compensation and Service Providers
Top Officer Pay40th 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
$78,009
Program Service Revenue
$0
Investment Income
$43,504
Other Revenue
$0
All Other Contributions
$77,724
Change in Net Assets
$19,757
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$53,500
Other Expenses$48,256
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$53,500--$53,500
Fees for Services Accounting$16,000$0$0$16,000
Information Technology$8,265$0$0$8,265
Fees for Services Management$4,086$0$0$4,086
Other Expenses$326$0$0$326
Total Functional Expenses$101,756$0$0$101,756
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of Baltimore FoundationBaltimore, MD-Grant$45,000
University of New Orleans - Dept of AccountingNew Orleans, LA-Grant$8,500
American Academy of Attorney - CPAsAlexandria, VA-Grant$6,285
American Academy of Attorney - CPAsAlexandria, VA-Grant$5,300
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
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
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

“Marty Davidoff PO Box 835 Dayton NJ 08810”

Form 990, Part VI, Line 9

“Thomas McCulloch 1900 Saint James Place, Suite 425 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 1060 Tunnel Lane Cazenovia NY 13035”

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. 1470 Maria Lane, STE 220 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
2025-01-20
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
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 450 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/TitleTxt1Trustee
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt021549
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0American Academy of Attorney - CPAs
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1American Academy of Attorney - CPAs
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2University of Baltimore Foundation
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3University of New Orleans - Dept of Accounting
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02800 Eisenhower Ave
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12800 Eisenhower Ave
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21130 N Charles St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3478 Kirshman Hall
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Alexandria
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Alexandria
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Baltimore
IRS990ScheduleI/RecipientTable/USAddress/CityNm3New Orleans
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/ExplanationTxt5Marty Davidoff PO Box 835 Dayton NJ 08810
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Thomas McCulloch 1900 Saint James Place, Suite 425 Houston TX 77056
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Robert Scharar 791 Town & CountryBlvd., #250 Houston TX 77024
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Howard Port 1060 Tunnel Lane Cazenovia NY 13035
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9David Berger 4338 1/2 Laurel Canyon Blvd Studio City CA 91604
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Phillip Kass 4438 Haskell Ave Encino CA 91436
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Richard Alphonso 5599 San Felipe, Suite 900 Houston TX 77056
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12John Pramberg 102 State Street, PO Box 455 Newburyport MA 01950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13R. Stephen Scott 611 East Monroe St., #200 Springfield IL 62701
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Joseph Brotherton 2900 NE Blakeley St.,Suite B Seattle WA 98105
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Leonard R Weiner 5599 San Felipe, #900 Houston TX 77056
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Walter C Youngman Jr. 1470 Maria Lane, STE 220 Walnut Creek CA 94596
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Murray 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
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IRS990/TotalLiabilitiesGrp/EOYAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

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
2024Detailed filing. Detailed filing data is available for this year.$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