Civic Intelligence

CPA Management Systems Inc Ta Inpact Americas

990 • Fiscal year 2023 • EIN 52-1278843

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 26, 2024

Organization ProfileWWW.CPAMS.ORG
PO Box 495Frederick, MD 21705

(301) 694-8580

Siviq Scores

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

Liabilities / Assets

60th percentile

0.02x

Higher debt load relative to assets than 60% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.02x

Higher debt load relative to revenue than 59% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

11th percentile

-34%

Higher net margin than 11% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

96th percentile

$99,889

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 49.4% of source-year revenue.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

11th percentile

-34%

Faster asset growth than 11% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-15%

Faster revenue growth than 20% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$155,393

Down $78,534 (-34%) from 2022

Net Assets

Down

$151,902

Down $69,504 (-31%) from 2022

Liabilities

Down

$3,491

Down $9,030 (-72%) from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin11th percentile

Revenue

Down

$202,332

Down $34,811 (-15%) from 2022

Expenses

Down

$271,836

Down $16,699 (-5.8%) from 2022

Net Income

Down

-$69,504

Down $18,112 (-35%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$400K$300K$200K$100K$0Assets 2011: $191,842Liabilities 2011: $9,309Net Assets 2011: $182,5332011Assets 2012: $211,044Liabilities 2012: $16,861Net Assets 2012: $194,1832012Assets 2013: $190,162Liabilities 2013: $22,567Net Assets 2013: $167,5952013Assets 2014: $239,519Liabilities 2014: $38,725Net Assets 2014: $200,7942014Assets 2015: $249,879Liabilities 2015: $36,251Net Assets 2015: $213,6282015Assets 2016: $249,884Liabilities 2016: $415Net Assets 2016: $249,4692016Assets 2017: $281,295Liabilities 2017: $3,456Net Assets 2017: $277,8392017Assets 2018: $343,904Liabilities 2018: $25,343Net Assets 2018: $318,5612018Assets 2019: $337,741Liabilities 2019: $11,790Net Assets 2019: $325,9512019Assets 2020: $279,448Liabilities 2020: $47,745Net Assets 2020: $231,7032020Assets 2022: $233,927Liabilities 2022: $12,521Net Assets 2022: $221,4062022Assets 2023: $155,393Liabilities 2023: $3,491Net Assets 2023: $151,9022023

Highlighted filing

2023

Assets$155,393
Liabilities$3,491
Net Assets$151,902
Open 2023 Filing

Operations Trend

Revenue Growth20th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2011: $304,626Expenses 2011: $284,047Net Income 2011: $20,5792011Revenue 2012: $256,412Expenses 2012: $244,762Net Income 2012: $11,6502012Revenue 2013: $249,825Expenses 2013: $276,413Net Income 2013: -$26,5882013Revenue 2014: $392,743Expenses 2014: $359,544Net Income 2014: $33,1992014Revenue 2015: $329,287Expenses 2015: $316,453Net Income 2015: $12,8342015Revenue 2016: $337,578Expenses 2016: $301,737Net Income 2016: $35,8412016Revenue 2017: $346,883Expenses 2017: $318,513Net Income 2017: $28,3702017Revenue 2018: $295,076Expenses 2018: $254,354Net Income 2018: $40,7222018Revenue 2019: $369,252Expenses 2019: $361,862Net Income 2019: $7,3902019Revenue 2020: $192,520Expenses 2020: $286,768Net Income 2020: -$94,2482020Revenue 2022: $237,143Expenses 2022: $288,535Net Income 2022: -$51,3922022Revenue 2023: $202,332Expenses 2023: $271,836Net Income 2023: -$69,5042023

Highlighted filing

2023

Revenue$202,332
Expenses$271,836
Net Income-$69,504
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 26, 2024
Return Version
2023v5.0
Gross Receipts
$202,332
Mission and Program Overview

Mission

To contribute to the profitability and success of north america's small and midsized accounting and consulting firms through management and marketing programs and resources.

Provides seminars to members to enhance their knowledge in accounting

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$221,406$151,902▼ $69,504
Savings and Temporary Cash Investments$188,613$131,249▼ $57,364
Cash and Non-Interest-Bearing Accounts$25,682$16,950▼ $8,732
Accounts Receivable$14,954$6,831▼ $8,123
Prepaid Expenses and Deferred Charges$4,071--
Land, Buildings, and Equipment, Net$607$363▼ $244
Total Assets$233,927$155,393▼ $78,534
Liabilities
Accounts Payable and Accrued Expenses$12,521$3,491▼ $9,030
Total Liabilities$12,521$3,491▼ $9,030
Net Assets / Fund Balance
Total Net Assets Fund Balance$221,406$151,902▼ $69,504
Total Liabilities and Net Assets / Fund Balance$233,927$155,393▼ $78,534

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$363$10,783$11,146
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Gloria ParsleyExecutive DiFT$99,889$99,889

Board Members and Trustees

NameTitle
Michael DesmondPresident
Eva WebbDirector
Mike TodresDirector
Peter PhisterDirector
Phil CappsDirector
Nicholas EellsTreasurer
Dan RobertsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$135,025
Program Service Revenue
$66,224
Investment Income
$1,083
Other Revenue
$0
Change in Net Assets
$-69,504
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$183,609
Other Expenses$88,227
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$24,975$74,925-$99,900
Other Salaries and Wages$62,842$6,983-$69,825
Payroll Taxes$7,081$6,803-$13,884
Travel$6,919--$6,919
Occupancy$4,260$1,420-$5,680
Other Expenses$3,074--$3,074
Office Expenses$1,607$536-$2,143
All Other Expenses$797$906-$1,703
Information Technology$1,108$369-$1,477
Depreciation Depletion$244--$244
Insurance-$226-$226
Total Functional Expenses$179,668$92,168$0$271,836
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
CPA Management Systems Inc
EIN
52-1278843
Phone
3016948580
Address
PO BOX 495, FREDERICK, MD 21705

Signing Officer

Name
Nicholas Eells
Title
Treasurer
Phone
5184831630
Signed
2024-08-26

Organization Details

Principal Officer
Michael Desmond
Formed
1983
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
2

Preparer

Firm
The Hoffman Eells Group Cpas Pc
Address
31 ELM ST STE 1, MALONE, NY 12953
Preparer
Nicholas P Eells CPA
Phone
5184831630
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To conduct forums and seminars to enhance the technical and management”

Raw XML Appendix319 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/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CPAMS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0NICHOLAS EELLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05184831630
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CPA MANAGEMENT SYSTEMS INC
ReturnHeader/Filer/BusinessNameControlTxt0CPAM
ReturnHeader/Filer/EIN0521278843
ReturnHeader/Filer/PhoneNum03016948580
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 495
ReturnHeader/Filer/USAddress/CityNm0FREDERICK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021705
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201767403
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE HOFFMAN EELLS GROUP CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt031 ELM ST STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MALONE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd012953
ReturnHeader/PreparerPersonGrp/PhoneNum05184831630
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS P EELLS CPA
ReturnHeader/ReturnTs02024-08-26T16:13:49-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$155,393
Liabilities
$3,491
Net assets
$151,902
Revenue
$202,332
Expenses
$271,836
Net income
-$69,504
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.55$0.03$1.52$2.02$2.72$0.70
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.13$2.21$2.37$2.89$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.48$2.32$1.93$2.87$0.94
2019Summary only. Only limited summary data is available for this year.$3.38$0.12$3.26$3.69$3.62$0.07
2018Summary only. Only limited summary data is available for this year.$3.44$0.25$3.19$2.95$2.54$0.41
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.03$2.78$3.47$3.19$0.28
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.00$2.49$3.38$3.02$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.36$2.14$3.29$3.16$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.40$0.39$2.01$3.93$3.60$0.33
2013Detailed filing. Detailed filing data is available for this year.$1.90$0.23$1.68$2.50$2.76$0.27
2012Summary only. Only limited summary data is available for this year.$2.11$0.17$1.94$2.56$2.45$0.12
2011Summary only. Only limited summary data is available for this year.$1.92$0.09$1.83$3.05$2.84$0.21