Civic Intelligence

CPA Firm Management Association Inc

EIN 52-1330327 • 501(c)6 • Lexington, KY

Profile

Cpa fma will be a strategic enabler of relationships and provider of valuable connections, resources and education to support holistic cpa firm practice management in areas such as strategy/partner issues, human resources, technology, finance, marketing and business development, in-firm communications, client service, operations and facilities.

201 East Main Street 810Lexington, KY 40507

www.cpaadmin.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.42x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.25x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

15th percentile

-12%

Higher net margin than 15% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

21st percentile

-8.5%

Faster asset growth than 21% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

74%

Faster revenue growth than 95% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$299,555

Down $27,725 (-8.5%) from 2023

Liabilities

Up

$126,532

Up $33,405 (+36%) from 2023

Net Assets

Down

$173,023

Down $61,130 (-26%) from 2023

Revenue

Up

$513,490

Up $218,907 (+74%) from 2023

Expenses

Up

$574,620

Up $233,779 (+69%) from 2023

Net Income

Down

-$61,130

Down $14,872 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2015: $429,028Liabilities 2015: $40,518Net Assets 2015: $388,5102015Assets 2016: $469,730Liabilities 2016: $53,101Net Assets 2016: $416,6292016Assets 2017: $419,805Liabilities 2017: $69,700Net Assets 2017: $350,1052017Assets 2018: $424,603Liabilities 2018: $44,515Net Assets 2018: $380,0882018Assets 2019: $485,702Liabilities 2019: $60,422Net Assets 2019: $425,2802019Assets 2020: $452,916Liabilities 2020: $35,682Net Assets 2020: $417,2342020Assets 2021: $609,707Liabilities 2021: $128,141Net Assets 2021: $481,5662021Assets 2022: $420,960Liabilities 2022: $53,412Net Assets 2022: $367,5482022Assets 2023: $327,280Liabilities 2023: $93,127Net Assets 2023: $234,1532023Assets 2024: $299,555Liabilities 2024: $126,532Net Assets 2024: $173,0232024

Highlighted filing

2024

Assets$299,555
Liabilities$126,532
Net Assets$173,023

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2015: $400,535Expenses 2015: $284,967Net Income 2015: $115,5682015Revenue 2016: $570,262Expenses 2016: $542,143Net Income 2016: $28,1192016Revenue 2017: $535,397Expenses 2017: $601,921Net Income 2017: -$66,5242017Revenue 2018: $339,039Expenses 2018: $309,056Net Income 2018: $29,9832018Revenue 2019: $364,885Expenses 2019: $319,693Net Income 2019: $45,1922019Revenue 2020: $312,458Expenses 2020: $320,505Net Income 2020: -$8,0472020Revenue 2021: $302,889Expenses 2021: $238,557Net Income 2021: $64,3322021Revenue 2022: $444,816Expenses 2022: $558,834Net Income 2022: -$114,0182022Revenue 2023: $294,583Expenses 2023: $340,841Net Income 2023: -$46,2582023Revenue 2024: $513,490Expenses 2024: $574,620Net Income 2024: -$61,1302024

Highlighted filing

2024

Revenue$513,490
Expenses$574,620
Net Income-$61,130

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 15, 2025
Return Version
2024v5.2
Gross Receipts
$513,490
Mission and Program Overview

Mission

Cpa fma wil be a strategic enabler of relationships and provider of valuable connections, resources and education to support holistic cpa firm practice management in areas such as strategy/partner issues, human resources, technology, finance, marketing and business development, in-firm communications, client service, operations and facilities.

Our mission is to be a recognized leader in cpa firm practice management delivering valuable education & collaboration opportunities for those interested in elevating their practice and strategically growing their firms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$308,352$282,473▼ $25,879
Prepaid Expenses and Deferred Charges$18,928$17,082▼ $1,846
Total Assets$327,280$299,555▼ $27,725
Liabilities
Deferred Revenue$90,606$113,622▲ $23,016
Accounts Payable and Accrued Expenses$2,521$12,910▲ $10,389
Total Liabilities$93,127$126,532▲ $33,405
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$234,153$173,023▼ $61,130
Total Net Assets Fund Balance$234,153$173,023▼ $61,130
Total Liabilities and Net Assets / Fund Balance$327,280$299,555▼ $27,725
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jana CinnamonChair
Larry Sheftel Phr Shrm-cp PafmImmediate Past Chair
Kristine Latchaw CPA PafmVice Chair
Jeremy RainesDirector at Large
Jon TonkowichDirector at Large
Kimberly Fitzgerald PafmDirector of Education
Margot Sunter Cga CPADirector of Information and Communication
Sarah Snell PafmDirector of Membership & G
Kimberly Russo PafmDirector of Professional a
Roman Kepczyk CPA Citp CgmaAdvisor
William Reeb CPA Citp CgmaAdvisor
Daniel Gregory PafmSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Amr Management ServicesAssociation Management Services201 E MAIN STREET SUITE 810, Lexington, KY 40507$250,164
Marriott Savannah RiverfrontAnnual Conference100 GENERAL MCINTOSH BLVD, Savannah, GA 31401$149,363
Revenue and Support

Revenue Composition

Contributions and Grants
$226,203
Program Service Revenue
$287,071
Investment Income
$216
Other Revenue
$0
Change in Net Assets
$-61,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$574,620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$112,482$140,682-$253,164
Conferences and Meetings$182,630$6,579-$189,209
Travel$9,040$28,700-$37,740
Information Technology$1,254$21,976-$23,230
All Other Expenses$4,541$1,719-$6,260
Other Expenses$3,880$1,193-$5,073
Insurance$1,378$2,254-$3,632
Fees for Services Accounting-$3,144-$3,144
Office Expenses-$801-$801
Advertising-$85-$85
Total Functional Expenses$349,782$224,838$0$574,620
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The association outsources management and operational functions to amr management services, a full service association management company accredited by the amc institute.

Form 990, Part VI, Section A, Line 6

The association consists of one class of members: firm members & vendor members

Form 990, Part VI, Section A, Line 7A

The members nominate board members for open positions on the board and vote if there is a contested position.

Form 990, Part VI, Section B, Line 11B

An electronic copy of the form 990 is provided to each voting member of the governing body at least two weeks prior to the filing of the return. Upon tax preparers completion of the irs form 990, the form and accompanying schedules will first be reviewed by key members of the association management company's client team. Thereafter an electronic copy of form 990 and accompanying schedules will be made available electronically by the association director to each voting member of the governing body with e-mail notification and instructions for contacting association headquarters with comments or questions. A 2-week timeframe will be provided for governing body comments or questions. Following the open timeframe for governing body comments or questions, and following resolution of any questions or other matters that have arisen, the e-file authorization form is signed by the president or treasurer and the form 990 is electroncially filed.

Form 990, Part VI, Section B, Line 12C

The organization requires all board members of the governing body to annually sign a conflict of interest statement.

Form 990, Part VI, Section C, Line 19

All documents requiring public disclosure by the internal revenue service are made available upon request for the same period of disclosure set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
CPA Firm Management Association Inc
EIN
52-1330327
Phone
9372220030
Address
201 EAST MAIN STREET 810, LEXINGTON, KY 40507

Signing Officer

Name
Kristine Latchaw
Title
Chair
Phone
9372220030
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristine Latchaw
Formed
1984
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
0

Preparer

Firm
Besten & Dieruf Pllc
Address
190 MARKET STREET, LEXINGTON, KY 40507
Preparer
Andrew H Dieruf CPA
Phone
8592544427
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

Financials statements were reviewed by an independent accountant for the year ending december 31, 2024

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(6) of the internal revenue code, however, the organization is not exempt from tax imposed upon unrelated business income. For the year ended december 31, 2024, the organization had no unrelated business income and accordingly, no provision for income taxes has been recorded. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken and recognize a tax liability if the organization has taken an uncertain position that more likely than not would be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions, and has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The organization is subject to routine audits by taxing jurisdictions. The organization's federal exempt information returns (forms 990) are subject to examination by the irs, generally for three years after they were filed.

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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/OfficeExpensesGrp/ManagementAndGeneralAmt0801
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc1CREDIT CARD/BANK FEES
IRS990/OtherExpensesGrp/Desc2SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3SUPPLIES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17112
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21193
IRS990/OtherExpensesGrp/ProgramServicesAmt025500
IRS990/OtherExpensesGrp/ProgramServicesAmt19077
IRS990/OtherExpensesGrp/ProgramServicesAmt23880
IRS990/OtherExpensesGrp/TotalAmt025500
IRS990/OtherExpensesGrp/TotalAmt119670
IRS990/OtherExpensesGrp/TotalAmt27112
IRS990/OtherExpensesGrp/TotalAmt35073
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IRS990/PartialLiquidationInd00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018928
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IRS990/PrincipalOfficerNm0KRISTINE LATCHAW
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IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE AND SEMINAR
IRS990/ProgramServiceRevenueGrp/Desc1WEB-BASED SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc2CERTIFICATION PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc3CHAPTER ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0256000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118577
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211794
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0256000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118577
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211794
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3700
IRS990/ProgSrvcAccomActy2Grp/Desc0NETWORKING DEVELOPMENT/OUTREACH - TO SUPPORT CPA FIRMS BY PROVIDING NETWORKING OPPORTUNITIES.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0700
IRS990/ProgSrvcAccomActy3Grp/Desc0CERTIFICATION - CPAFMA'S PUBLIC ACCOUNTING FIRM MANAGER (PAFM) PROGRAM PROVIDES THE OPPORTUNITY TO DEMONSTRATE YOU HAVE EXPERIENCE WITH THE KNOWLEDGE, LEADERSHIP, SKILLS, AND ABILITIES TO OPERATE AT A HIGH LEVEL OF EXPERTISE IN THE FIELD OF ACCOUNTING FIRM MANAGEMENT.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt030371
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0207225
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0102
IRS990/PYOtherExpensesAmt0340841
IRS990/PYOtherRevenueAmt080
IRS990/PYProgramServiceRevenueAmt087176
IRS990/PYRevenuesLessExpensesAmt0-46258
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0340841
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0294583
IRS990/ReconcilationRevenueExpnssAmt0-61130
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, HOWEVER, THE ORGANIZATION IS NOT EXEMPT FROM TAX IMPOSED UPON UNRELATED BUSINESS INCOME. FOR THE YEAR ENDED DECEMBER 31, 2024, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. THE ORGANIZATION'S FEDERAL EXEMPT INFORMATION RETURNS (FORMS 990) ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION OUTSOURCES MANAGEMENT AND OPERATIONAL FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION CONSISTS OF ONE CLASS OF MEMBERS: FIRM MEMBERS & VENDOR MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS NOMINATE BOARD MEMBERS FOR OPEN POSITIONS ON THE BOARD AND VOTE IF THERE IS A CONTESTED POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY AT LEAST TWO WEEKS PRIOR TO THE FILING OF THE RETURN. UPON TAX PREPARERS COMPLETION OF THE IRS FORM 990, THE FORM AND ACCOMPANYING SCHEDULES WILL FIRST BE REVIEWED BY KEY MEMBERS OF THE ASSOCIATION MANAGEMENT COMPANY'S CLIENT TEAM. THEREAFTER AN ELECTRONIC COPY OF FORM 990 AND ACCOMPANYING SCHEDULES WILL BE MADE AVAILABLE ELECTRONICALLY BY THE ASSOCIATION DIRECTOR TO EACH VOTING MEMBER OF THE GOVERNING BODY WITH E-MAIL NOTIFICATION AND INSTRUCTIONS FOR CONTACTING ASSOCIATION HEADQUARTERS WITH COMMENTS OR QUESTIONS. A 2-WEEK TIMEFRAME WILL BE PROVIDED FOR GOVERNING BODY COMMENTS OR QUESTIONS. FOLLOWING THE OPEN TIMEFRAME FOR GOVERNING BODY COMMENTS OR QUESTIONS, AND FOLLOWING RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, THE E-FILE AUTHORIZATION FORM IS SIGNED BY THE PRESIDENT OR TREASURER AND THE FORM 990 IS ELECTRONCIALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REQUIRES ALL BOARD MEMBERS OF THE GOVERNING BODY TO ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS REQUIRING PUBLIC DISCLOSURE BY THE INTERNAL REVENUE SERVICE ARE MADE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE SET FORTH IN SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FINANCIALS STATEMENTS WERE REVIEWED BY AN INDEPENDENT ACCOUNTANT FOR THE YEAR ENDING DECEMBER 31, 2024
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
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IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0224838
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0574620
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0173023
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0216
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0287071
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0513490
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0299555
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt028700
IRS990/TravelGrp/ProgramServicesAmt09040
IRS990/TravelGrp/TotalAmt037740
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0201 EAST MAIN STREET 810
IRS990/USAddress/CityNm0LEXINGTON
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040507
IRS990/VotingMembersGoverningBodyCnt012
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IRS990/WebsiteAddressTxt0WWW.CPAFMA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTINE LATCHAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum09372220030
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CPA FIRM MANAGEMENT ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CPAF
ReturnHeader/Filer/EIN0521330327
ReturnHeader/Filer/PhoneNum09372220030
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 EAST MAIN STREET 810
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453048812
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BESTEN & DIERUF PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0190 MARKET STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040507

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