Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
EIN 88-1430942 • 501(c)3 • Toms River, NJ
Profile
To provide educational programs and events to certified and licensed professionals such as attorneys, lsrps, engineers and surveyors. The programming and events provide required continuing education credits to these professionals.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 28.7% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Assets
Down$2,705
Down $35,699 (-93%) from 2023
Liabilities
Down$1,382
Down $329 (-19%) from 2023
Net Assets
Down$1,323
Down $35,370 (-96%) from 2023
Revenue
Down$161,583
Down $44,830 (-22%) from 2023
Expenses
Up$196,953
Up $24,233 (+14%) from 2023
Net Income
Down-$35,370
Down $69,063 (-205%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.03 | $0.01 | $0.01 | $1.62 | $1.97 | $0.35 |
| 2023Detailed filing. Detailed filing data is available for this year. | $0.38 | $0.02 | $0.37 | $2.06 | $1.73 | $0.34 |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.03 | $0.03 | ||||
To provide educational programs and events to certified and licensed professionals such as attorneys, lsrps, engineers and surveyors. The programming and events provide required continuing education credits to these professionals.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $38,404 | $2,596 | ▼ $35,808 |
| Accounts Receivable | - | $109 | - |
| Total Assets | $38,404 | $2,705 | ▼ $35,699 |
| Liabilities | |||
| Other Liabilities | $1,711 | $1,382 | ▼ $329 |
| Total Liabilities | $1,711 | $1,382 | ▼ $329 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $36,693 | $1,323 | ▼ $35,370 |
| Total Net Assets Fund Balance | $36,693 | $1,323 | ▼ $35,370 |
| Total Liabilities and Net Assets / Fund Balance | $38,404 | $2,705 | ▼ $35,699 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Julianne Mosolgo | Secretary | PT | $46,412 | $46,412 |
| Dr Jorge Berkowitz | President | PT | $11,750 | $11,750 |
| Philip I Brilliant | VP & Treasur | PT | $11,750 | $11,750 |
| Name | Title |
|---|---|
| Anthony Russo | Director |
| Dennis Toft Esq | Director |
| Dr Robert Lippencott | Director |
| Dr Stephen Souza | Director |
| Jeff Casaletto Esq | Director |
| Joanne Vos | Director |
| Rayna Laiosa | Director |
| Tracy Straka | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $114,546 |
| Salaries, Compensation, and Employee Benefits | $82,407 |
| Total Fundraising Expense | $2,614 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $60,571 | $6,991 | $2,350 | $69,912 |
| Information Technology | $34,976 | - | - | $34,976 |
| Fees for Services Other | $21,600 | - | - | $21,600 |
| Advertising | $17,234 | - | - | $17,234 |
| Insurance | $14,232 | - | - | $14,232 |
| Payroll Taxes | $7,072 | $980 | $264 | $8,316 |
| Other Salaries and Wages | $2,440 | $1,739 | - | $4,179 |
| Office Expenses | $3,192 | - | - | $3,192 |
| Fees for Services Legal | - | $2,640 | - | $2,640 |
| Occupancy | $2,132 | - | - | $2,132 |
| Other Expenses | $1,620 | - | - | $1,620 |
| All Other Expenses | $830 | $367 | - | $1,197 |
| Fees for Services Accounting | - | $890 | - | $890 |
| Travel | $325 | - | - | $325 |
| Total Functional Expenses | $180,732 | $13,607 | $2,614 | $196,953 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Tax Payable | $1,382 |
“No review was or will be conducted.”
“No documents available to the public”
“To provide educational programs and events to certified and licensed professionals such as attorneys, lsrps, engineers and surveyors. The programming and events provide required continuing education credits to these professionals.”
“Instructor fees 21,600 0 0”
“Initial funding by incorporators 0”
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 | false |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 109 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE EDUCATIONAL PROGRAMS AND EVENTS TO CERTIFIED AND LICENSED PROFESSIONALS SUCH AS ATTORNEYS, LSRPS, ENGINEERS AND SURVEYORS. THE PROGRAMMING AND EVENTS PROVIDE REQUIRED CONTINUING EDUCATION CREDITS TO THESE PROFESSIONALS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 17234 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 17234 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 367 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 830 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1197 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | PHILIP I BRILLIANT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7329077296 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 79 HOLLY TREE LN |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | TOMS RIVER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 08753 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 38404 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2596 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 2350 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 6991 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 60571 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 69912 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 114546 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 161583 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -35370 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 82407 |
| IRS990/CYTotalExpensesAmt | 0 | 196953 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2614 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 161583 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | EDUCATIONAL PROGRAMS AND EVENTS TO CERTIFIED AND LICENSED PROFESSIONALS SUCH AS ATTORNEYS, LSRP'S, ENGINEERS AND SURVEYORS |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | CPES INC |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 180732 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 890 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 890 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2640 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2640 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 21600 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 21600 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/PersonNm | 0 | JULIANNE MOSOLGO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR JORGE BERKOWITZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PHILIP I BRILLIANT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DENNIS TOFT ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JEFF CASALETTO ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RAYNA LAIOSA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DR ROBERT LIPPENCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ANTHONY RUSSO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DR STEPHEN SOUZA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | TRACY STRAKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JOANNE VOS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 46412 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 11750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 11750 |
| 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/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/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VP & TREASUR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2022 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 161583 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 34976 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 34976 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 14232 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14232 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NJ |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE EDUCATIONAL PROGRAMS AND EVENTS TO CERTIFIED AND LICENSED PROFESSIONALS SUCH AS ATTORNEYS, LSRPS, ENGINEERS AND SURVEYORS. THE PROGRAMMING AND EVENTS PROVIDE REQUIRED CONTINUING EDUCATION CREDITS TO THESE PROFESSIONALS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 36693 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1323 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 36693 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1323 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2132 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 2132 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3192 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3192 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | CATERING FOR COURSES |
| IRS990/OtherExpensesGrp/Desc | 2 | ACCREDIDATION |
| IRS990/OtherExpensesGrp/Desc | 3 | PAYROLL PROCESSING |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 6463 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5657 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2388 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1620 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6463 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5657 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2388 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1620 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1711 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1382 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1739 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2440 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4179 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 264 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 980 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 7072 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8316 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | PHILIP I BRILLIANT |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM SERVICE REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 161583 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 161583 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1500 |
| IRS990/PYOtherExpensesAmt | 0 | 85644 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 206413 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 33693 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 85576 |
| IRS990/PYTotalExpensesAmt | 0 | 172720 |
| IRS990/PYTotalRevenueAmt | 0 | 206413 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -35370 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 161583 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 161583 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 206413 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 367996 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 367996 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 161583 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 206413 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 367996 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 161583 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 206413 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 367996 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1382 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAX PAYABLE |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1382 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO PROVIDE EDUCATIONAL PROGRAMS AND EVENTS TO CERTIFIED AND LICENSED PROFESSIONALS SUCH AS ATTORNEYS, LSRPS, ENGINEERS AND SURVEYORS. THE PROGRAMMING AND EVENTS PROVIDE REQUIRED CONTINUING EDUCATION CREDITS TO THESE PROFESSIONALS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | INSTRUCTOR FEES 21,600 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | INITIAL FUNDING BY INCORPORATORS 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 38404 |
| IRS990/TotalAssetsEOYAmt | 0 | 2705 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 38404 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2705 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 2614 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 13607 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 180732 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 196953 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1711 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1382 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1711 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1382 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 36693 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1323 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 180732 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 161583 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 69912 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 161583 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 161583 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 38404 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2705 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 325 |
| IRS990/TravelGrp/TotalAmt | 0 | 325 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 79 HOLLY TREE LN |
| IRS990/USAddress/CityNm | 0 | TOMS RIVER |
| IRS990/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990/USAddress/ZIPCd | 0 | 08753 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | HTTPS://WWW.CPESNJ.COM/ |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PHILIP I BRILLIANT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VP & TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7329077296 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CONTINUING PROFESSIONAL EDUCATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | SERVICES INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CONT |
| ReturnHeader/Filer/EIN | 0 | 881430942 |
| ReturnHeader/Filer/PhoneNum | 0 | 7329077296 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 79 HOLLY TREE LN |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TOMS RIVER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 08753 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ARBOR TAX & ACCOUNTING SERVICES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2517 HWY 35 BLDG L SUITE 101 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MANASQUAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 08736 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7325464306 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NEVEN PUHARIC CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T16:07:43-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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