Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
49th percentile
Higher top officer pay than 49% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
95th percentile
Faster revenue growth than 95% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Jana Cinnamon | Chair |
| Larry Sheftel Phr Shrm-cp Pafm | Immediate Past Chair |
| Kristine Latchaw CPA Pafm | Vice Chair |
| Jeremy Raines | Director at Large |
| Jon Tonkowich | Director at Large |
| Kimberly Fitzgerald Pafm | Director of Education |
| Margot Sunter Cga CPA | Director of Information and Communication |
| Sarah Snell Pafm | Director of Membership & G |
| Kimberly Russo Pafm | Director of Professional a |
| Roman Kepczyk CPA Citp Cgma | Advisor |
| William Reeb CPA Citp Cgma | Advisor |
| Daniel Gregory Pafm | Secretary/treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Amr Management Services | Association Management Services | 201 E MAIN STREET SUITE 810, Lexington, KY 40507 | $250,164 |
| Marriott Savannah Riverfront | Annual Conference | 100 GENERAL MCINTOSH BLVD, Savannah, GA 31401 | $149,363 |
| Line Item | Amount |
|---|---|
| Other Expenses | $574,620 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The association outsources management and operational functions to amr management services, a full service association management company accredited by the amc institute.”
“The association consists of one class of members: firm members & vendor members”
“The members nominate board members for open positions on the board and vote if there is a contested position.”
“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.”
“The organization requires all board members of the governing body to annually sign a conflict of interest statement.”
“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).”
“Financials statements were reviewed by an independent accountant for the year ending december 31, 2024”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2521 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12910 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 85 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 85 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1719 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4541 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6260 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | AMR MANAGEMENT SERVICES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9372220030 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 201 EAST MAIN STREET 810 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LEXINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40507 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 308352 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 282473 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 6579 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 182630 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 189209 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 250164 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 149363 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 201 E MAIN STREET SUITE 810 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 100 GENERAL MCINTOSH BLVD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | LEXINGTON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | SAVANNAH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | GA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 40507 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 31401 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | AMR MANAGEMENT SERVICES |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | MARRIOTT SAVANNAH RIVERFRONT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ASSOCIATION MANAGEMENT SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | ANNUAL CONFERENCE |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 226203 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 216 |
| IRS990/CYOtherExpensesAmt | 0 | 574620 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 287071 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -61130 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 574620 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 513490 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 90606 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 113622 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | CONFERENCES, SEMINARS AND MEETINGS - TO EDUCATE MEMBERS ON BEST PRACTICES AND HOT TOPICS IN THE INDUSTRY AND ALLOW FOR COLLABORATION AND NETWORKING AMONG THE MEMBERSHIP. THIS INCLUDES NATIONAL EVENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 303639 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3144 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3144 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 140682 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 112482 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 253164 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JANA CINNAMON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KRISTINE LATCHAW CPA PAFM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LARRY SHEFTEL PHR SHRM-CP PAFM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DANIEL GREGORY PAFM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KIMBERLY RUSSO PAFM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SARAH SNELL PAFM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KIMBERLY FITZGERALD PAFM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MARGOT SUNTER CGA CPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JON TONKOWICH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JEREMY RAINES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | ROMAN KEPCZYK CPA CITP CGMA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | WILLIAM REEB CPA CITP CGMA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | IMMEDIATE PAST CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR OF PROFESSIONAL A |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR OF MEMBERSHIP & G |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR OF EDUCATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR OF INFORMATION AND COMMUNICATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | ADVISOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | ADVISOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 513490 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 21976 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1254 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 23230 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2254 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1378 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3632 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 216 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 216 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 226203 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | CPAFMA 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 234153 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 173023 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 234153 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 173023 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 801 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 801 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | SPEAKER FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | CREDIT CARD/BANK FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10593 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 7112 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1193 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 25500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9077 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3880 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 25500 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 19670 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7112 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5073 |
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| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17082 |
| IRS990/PrincipalOfficerNm | 0 | KRISTINE LATCHAW |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611430 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611430 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCE AND SEMINAR |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | WEB-BASED SEMINARS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CERTIFICATION PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CHAPTER ACTIVITIES |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 700 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 700 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | NETWORKING DEVELOPMENT/OUTREACH - TO SUPPORT CPA FIRMS BY PROVIDING NETWORKING OPPORTUNITIES. |
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| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 700 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | CERTIFICATION - 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/RevenueAmt | 0 | 30371 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION OUTSOURCES MANAGEMENT AND OPERATIONAL FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION CONSISTS OF ONE CLASS OF MEMBERS: FIRM MEMBERS & VENDOR MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERS NOMINATE BOARD MEMBERS FOR OPEN POSITIONS ON THE BOARD AND VOTE IF THERE IS A CONTESTED POSITION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION REQUIRES ALL BOARD MEMBERS OF THE GOVERNING BODY TO ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | FINANCIALS STATEMENTS WERE REVIEWED BY AN INDEPENDENT ACCOUNTANT FOR THE YEAR ENDING DECEMBER 31, 2024 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 126532 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 126532 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 173023 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 287071 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 299555 |
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| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 28700 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 9040 |
| IRS990/TravelGrp/TotalAmt | 0 | 37740 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 201 EAST MAIN STREET 810 |
| IRS990/USAddress/CityNm | 0 | LEXINGTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 40507 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | WWW.CPAFMA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KRISTINE LATCHAW |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9372220030 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CPA FIRM MANAGEMENT ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CPAF |
| ReturnHeader/Filer/EIN | 0 | 521330327 |
| ReturnHeader/Filer/PhoneNum | 0 | 9372220030 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 201 EAST MAIN STREET 810 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEXINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40507 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 453048812 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BESTEN & DIERUF PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 190 MARKET STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LEXINGTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 40507 |
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