Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Forensic Certified Public Accountants Association
EIN 46-1802678 • 501(c)3 • New York, NY
Profile
Expand public awareness of Forensic Accounting, Provide professional certificate training on forensic accounting, Provide CPE related seminars, meetings on forensic accounting, tax, anti-fraud, and compliance field, Provide career consulting psychological counseling or any other ways to better serve our members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.13x
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Balance Sheet
Assets
Down$631,927
Down $55,513 (-8.1%) from 2024
Liabilities
Down$798,568
Down $5,398 (-0.7%) from 2024
Net Assets
Down-$166,641
Down $50,115 (-43%) from 2024
Revenue
Down$27,232
Down $6,653 (-20%) from 2024
Expenses
Up$77,347
Up $6,703 (+9.5%) from 2024
Net Income
Down-$50,115
Down $13,356 (-36%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $631,927
- Liabilities
- $798,568
- Net assets
- -$166,641
- Revenue
- $27,232
- Expenses
- $77,347
- Net income
- -$50,115
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 12, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $27,232
Mission and Program Overview
Mission
Expand public awareness of Forensic Accounting Provide professional certificate training on forensic accounting Provide CPE related seminars, meetings on forensic accounting, tax, anti-fraud, and compliance field Provide career consulting, psychological counseling or any other ways to better serve our members
Provide forensic accounting, cpa or relate certification examination education, cpe, career consulting and do all other things to serve forensic a professionals, cpa or related professionals.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | - | $556,611 | - |
| Other Notes and Loans Receivable, Net | $249,711 | $40,707 | ▼ $209,004 |
| Cash and Non-Interest-Bearing Accounts | $437,625 | $34,154 | ▼ $403,471 |
| Prepaid Expenses and Deferred Charges | $104 | $455 | ▲ $351 |
| Total Assets | $687,440 | $631,927 | ▼ $55,513 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $803,966 | $798,568 | ▼ $5,398 |
| Total Liabilities | $803,966 | $798,568 | ▼ $5,398 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Net Assets Without Donor Restrictions | $-116,526 | $-166,641 | ▼ $50,115 |
| Total Net Assets Fund Balance | $-116,526 | $-166,641 | ▼ $50,115 |
| Total Liabilities and Net Assets / Fund Balance | $687,440 | $631,927 | ▼ $55,513 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Anna Zhang | Director and CEO |
| Iris Yang | Director and CFO |
| Yu Hua Hu | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $9,307
- Investment Income
- $17,925
- Other Revenue
- $0
- Change in Net Assets
- $-50,115
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $47,823 |
| Other Expenses | $29,524 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $22,965 | $20,344 | - | $43,309 |
| Occupancy | - | $13,374 | - | $13,374 |
| Fees for Services Legal | - | $9,670 | - | $9,670 |
| Payroll Taxes | $2,160 | $1,876 | - | $4,036 |
| Fees for Services Management | - | $2,804 | - | $2,804 |
| Conferences and Meetings | $2,590 | - | - | $2,590 |
| Royalties | $875 | - | - | $875 |
| Current Officers, Directors, Trustees, and Key Employees | - | $478 | - | $478 |
| Information Technology | - | $129 | - | $129 |
| Office Expenses | - | $82 | - | $82 |
| Total Functional Expenses | $28,590 | $48,757 | $0 | $77,347 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- Yes
- Backup withholding compliance
- 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, Section B, Line 11B
“A draft of Form 990 along with all related schedules, financial statements, a brief summary of key info and/or any change with prior years, and a questionnaire will be sent directly from the return preparer to all members at least in advance of 15 business days the return to be submitted. Each member is required to return the questionnaire no later than 5 business days since they receive the above return, financial statements and the questionnaire. Every member must check whether or not he/she is satisfied with the information stated within that part/schedule. If not, he/she must state his/her comment. He/she must also have signature on the questionnaire. The preparer is required to make any necessary modification and/or explanation upon the comment made by the members and seek feedback from the members again. The return has to be verified and submitted upon the acknowledgement by all members of the organization.”
Form 990, Part VI, Section B, Line 12C
“a.Each person subject to this Policy shall sign a statement on the conflict of interest disclosure form at the time he or she is employed or cooperated with the organization; b.Interested Persons shall make an annual disclosure of on-going relationships and interests that may present a conflict of interest. Disclosures should address current affiliations, as well as past affiliations for the prior two years; c.If the Board has reasonable cause to believe that an Interested Person has failed to disclose actual or possible conflicts of interest, it shall inform the Interested Person of the basis for such belief and afford the Interested Person an opportunity to explain the alleged failure to disclose; d.If, after hearing the Interested Person's response and after making further investigation as warranted by the circumstances, the Board determines the Interested Person has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action stated within the written conflict of interest policy.”
Form 990, Part VI, Section C, Line 19
“We have listed a message on the first page "contact us" of our website, which states that "Should you ask for the governance documents, conflict of interest policy, and/or the financial statements of our association, please specify the type of the document(s), leave your name and your email and we will send it to you within 5 working days."”
Filing and Contact Details
Filer
- Filer Name
- Forensic Certified Public Accountants Association
- EIN
- 46-1802678
- Phone
- 6265219777
- Address
- RM 4057 1120 AVENUE OF THE AMERICA, NEW YORK, NY 10036
Signing Officer
- Name
- Yuhua Hu
- Title
- Principal Officer
- Phone
- 6265219777
- Signed
- 2026-03-12
Organization Details
- Principal Officer
- Yu Hua Hu
- Formed
- 2020
- Legal Domicile
- Ny
- Voting Board Members
- 2
- Independent Board Members
- 2
- Employees
- 6
- Volunteers
- 0
Raw XML Appendix347 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/ActivityOrMissionDesc | 0 | PROVIDE FORENSIC ACCOUNTING, CPA OR RELATE CERTIFICATION EXAMINATION EDUCATION, CPE, CAREER CONSULTING AND DO ALL OTHER THINGS TO SERVE FORENSIC A PROFESSIONALS, CPA OR RELATED PROFESSIONALS. |
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| IRS990/Desc | 0 | Membership recruitment and maintenance. FCPAA's accredited FCPAs must meet the renewal standards of 20 CPE hours every year. They are required to retain and provide such records and supporting documentary evidence upon request from FCPAA. This can be obtained by taking the on-line CPE courses or attending salons or events we organize for the FCPAA members. The seminars are held to share up-to-date policies, case study, best practices on forensic accounting, anti-fraud and/or compliance areas. |
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| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
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| IRS990/ExpenseAmt | 0 | 25043 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 9670 |
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| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 2804 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2020 |
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| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
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| IRS990/LocalChaptersInd | 0 | 1 |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
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| IRS990/MissionDesc | 0 | Expand public awareness of Forensic Accounting, Provide professional certificate training on forensic accounting, Provide CPE related seminars, meetings on forensic accounting, tax, anti-fraud, and compliance field, Provide career consulting psychological counseling or any other ways to better serve our members. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A draft of Form 990 along with all related schedules, financial statements, a brief summary of key info and/or any change with prior years, and a questionnaire will be sent directly from the return preparer to all members at least in advance of 15 business days the return to be submitted. Each member is required to return the questionnaire no later than 5 business days since they receive the above return, financial statements and the questionnaire. Every member must check whether or not he/she is satisfied with the information stated within that part/schedule. If not, he/she must state his/her comment. He/she must also have signature on the questionnaire. The preparer is required to make any necessary modification and/or explanation upon the comment made by the members and seek feedback from the members again. The return has to be verified and submitted upon the acknowledgement by all members of the organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | a.Each person subject to this Policy shall sign a statement on the conflict of interest disclosure form at the time he or she is employed or cooperated with the organization; b.Interested Persons shall make an annual disclosure of on-going relationships and interests that may present a conflict of interest. Disclosures should address current affiliations, as well as past affiliations for the prior two years; c.If the Board has reasonable cause to believe that an Interested Person has failed to disclose actual or possible conflicts of interest, it shall inform the Interested Person of the basis for such belief and afford the Interested Person an opportunity to explain the alleged failure to disclose; d.If, after hearing the Interested Person's response and after making further investigation as warranted by the circumstances, the Board determines the Interested Person has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action stated within the written conflict of interest policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | We have listed a message on the first page "contact us" of our website, which states that "Should you ask for the governance documents, conflict of interest policy, and/or the financial statements of our association, please specify the type of the document(s), leave your name and your email and we will send it to you within 5 working days." |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
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| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/USAddress/AddressLine1Txt | 0 | 1120 Avenue of the Americas |
| IRS990/USAddress/AddressLine2Txt | 0 | Room 4057 4th Floor |
| IRS990/USAddress/CityNm | 0 | New York |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
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| IRS990/WebsiteAddressTxt | 0 | www.fcpai.org |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Yuhua Hu |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Principal Officer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6265219777 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FORENSIC CERTIFIED PUBLIC ACCOUNTANTS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FORE |
| ReturnHeader/Filer/EIN | 0 | 461802678 |
| ReturnHeader/Filer/PhoneNum | 0 | 6265219777 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | RM 4057 1120 AVENUE OF THE AMERICA |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK |
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| ReturnHeader/ReturnTs | 0 | 2026-03-12T22:47:09-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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