2024-03-07T11:40:57-05:00 2023-08-31 521373858 DELEON & STANG CPAS AND ADVISORS 150 S EAST ST STE 103 FREDERICK MD 217016175 990 2022-09-01 237359633 ACCREDITATION COUNCIL FOR ACCOUNTAN ACCR 7035496400 1330 BRADDOCK PLACE NO 540 ALEXANDRIA VA 22314 JOSHUA CAULFIELD CEO 5719827358 2024-01-25 true JOSHUA CAULFIELD XXX-XX-XXXX false RYAN CRABBS CPA P02436196 3012507400 2024-03-05 2022 2023-04-26 12:10:37Z JOSHUA CAULFIELD 1330 BRADDOCK PLACE 540 ALEXANDRIA VA 22314 220543 false X WWW.ACATCREDENTIALS.ORG X 1973 VA ACAT'S MISSION IS TO ACCREDIT PROFESSIONALS WHO HAVE DEMONSTRATED KNOWLEDGE OF THE PRINCIPLES, PRACTICES, AND ETHICAL STANDARDS OF ACCOUNTING, TAXATION, INFORMATION TECHNOLOGY AND RELATED FINANCIAL SERVICES IN ORDER TO MANTAIN THE HIGHEST LEVEL OF SERVICE TO THE PUBLIC; TO PROMOTE THE VALUE, RECOGNITION AND USE OF THE ACAT CREDENTIALS; TO PROTECT THE ABILITY TO USE THE EARNED CREDENTIAL. 6 6 0 8 0 0 230758 207113 12182 13386 44 242940 220543 0 0 0 0 0 259083 255357 259083 255357 -16143 -34814 742029 642437 236227 157193 505802 485244 X ACAT'S MISSION IS TO ACCREDIT PROFESSIONALS WHO HAVE DEMONSTRATED KNOWLEDGE OF THE PRINCIPLES, PRACTICES, AND ETHICAL STANDARDS OF ACCOUNTING, TAXATION, INFORMATION TECHNOLOGY AND RELATED FINANCIAL SERVICES IN ORDER TO MAINTAIN THE HIGHEST LEVEL OF SERVICE TO THE PUBLIC; TO PROMOTE THE VALUE, RECOGNITION AND USE OF THE ACAT CREDENTIALS; TO PROTECT THE ABILITY TO USE THE EARNED CREDENTIAL. false false EXAMINATIONS: THE COUNCIL ADMINISTERS AND GRADES EXAMS IN ACCOUNTING AND TAXATION TO HELP ASSURE THAT INDIVIDUALS APPLYING FOR ACCREDITATION HAVE THE NECESSARY SKILLS AND KNOWLEDGE IN THOSE FIELDS. CERTIFICATES: AS A PART OF ITS EXAMINATION PROCESS THE COUNCIL PROVIDES RECOGNITION TO CANDIDATES WHO SUCCESSFULLY SATISFY EXAM REQUIREMENTS. IN THE LAST YEAR, 6 INDIVIDUALS EARNED THE ACCREDITED BUSINESS ACCOUNTANT (ACCREDITED BUSINESS ADVISOR) CERTIFICATION. 19 INDIVIDUALS EARNED THE ACCREDITED TAX PREPARER DESIGNATION, 3 INDIVIDUALS EARNED THE ACCREDITED TAX ADVISOR DESIGNATION, AND 2 INDIVIDUALS EARNED THE ACCREDITED RETIREMENT ADVISOR DESIGNATION. false false false false false false false false false false false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 false 0 false false false false false false false false X 6 6 false true false false false true true true true false false true true true true true true false false false X THE ORGANIZATION 7035496400 1330 BRADDOCK PLACE 540 ALEXANDRIA VA 22314 X JOSHUA CAULFIELD CEO 40.00 X 0 155606 0 JESICA ABELLA EA ABA VICE PRESIDE 1.00 X X 0 0 0 MARY A LEMONS EA ABA PRESIDENT 1.00 X X 0 0 0 SUSAN M STRAUTMAN CPA ABA DIRECTOR 1.00 X 0 0 0 JANET C DOWNS EA ATA ABA ARA SECRETARY/TR 1.00 X X 0 0 0 CYNTHIA HUNT EA ATA PAST PRESIDE 1.00 X 0 0 0 STEPHEN T HILL CPA DIRECTOR 1.00 X 0 0 0 155606 false true false NATIONAL SOCIETY OF ACCOUNTANTS 1330 BRADDOCK PLACE SUITE 540 ALEXANDRIA VA 22314 MGMNT/ ADMIN 198000 1 REGISTRATION FEES 207113 207113 207113 13386 13386 OTHER INCOME 900099 44 44 44 220543 207113 13430 198000 300 6535 30075 8303 1663 BANK CHARGES 9483 DUES AND SUBSCRIPTIONS 998 255357 0 0 0 213492 213571 15000 513537 428866 742029 642437 80921 20005 155306 137188 236227 157193 X 505802 485244 505802 485244 742029 642437 -34814 14258 -2 X false true X true false X SCHEDULE D, PAGE 3, PART X MANAGEMENT HAS EVALUATED THE SOCIETY'S TAX POSITIONS AND CONCLUDED THAT THE CONSOLIDATED FINANCIAL STATEMENTS DO NOT INCLUDE ANY UNCERTAIN TAX POSITIONS. X X false false false JOSHUA CAULFIELD CEO 155606 155606 FORM 990 - ORGANIZATION'S MISSION ACAT'S MISSION IS TO ACCREDIT PROFESSIONALS WHO HAVE DEMONSTRATED KNOWLEDGE OF THE PRINCIPLES, PRACTICES, AND ETHICAL STANDARDS OF ACCOUNTING, TAXATION, INFORMATION TECHNOLOGY AND RELATED FINANCIAL SERVICES IN ORDER TO MAINTAIN THE HIGHEST LEVEL OF SERVICE TO THE PUBLIC; TO PROMOTE THE VALUE, RECOGNITION AND USE OF THE ACAT CREDENTIALS; TO PROTECT THE ABILITY TO USE THE EARNED CREDENTIAL. FORM 990, PAGE 6, PART VI, LINE 3 THE COUNCIL PAYS A MANAGEMENT FEE TO THE NATIONAL SOCIETY OF ACCOUNTANTS (A RELATED ORGANIZATION), WHICH ASSUMES ALL ADMINISTRATIVE FUNCTIONS ON BEHALF OF THE COUNCIL. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF DIRECTORS OF THE NATIONAL SOCIETY OF ACCOUNTANTS SHALL SOLICIT AND REVIEW APPLICATIONS AND RECOMMEND POSSIBLE MEMBERS TO THE ACAT BOARD. THE ACAT BOARD, CAN, WITHOUT RESTRICTIONS, ACCEPT OR REJECT THE PROPOSED MEMBERS. THE BOARD SHALL CONSIST OF NINE (9) MEMBERS WHOSE QUALIFICATIONS SHALL BE AS FOLLOWS: ONE (1) MEMBER WILL BE THE FIRST VICE PRESIDENT OF NSA, WHO SHALL BE THE ONLY MEMBER WHO MAY SERVE ON BOTH THE ACAT AND NSA BOARDS SIMULTANEOUSLY; FIVE (5) MEMBERS SHALL BE ACTIVE OR LIFE MEMBERS OF THE NATIONAL SOCIETY OF ACCOUNTANTS AND HOLD ACTIVE ACAT CREDENTIALS; TWO (2) MEMBERS SHALL BE ADMINISTRATORS/EDUCATORS OF ACCOUNTING AND/OR TAXATION AT ACCREDITED INSTITUTIONS OF HIGHER LEARNING; AND ONE (1) MEMBER SHALL BE A PUBLIC MEMBER. THIS MEMBER SHALL NOT HAVE WORKED IN THE FIELD OF ACCOUNTING OR TAXATION, BEEN A MEMBER OF NSA OR HELD ANY ACAT CREDENTIALS. IT IS RECOMMENDED THAT THIS BOARD MEMBER BE EXPERIENCED IN PUBLIC ADVOCACY. FORM 990, PAGE 6, PART VI, LINE 7B AS AN ACCREDITATION GROUP, THERE ARE NO SPECIFIC MEMBERS OF THE COUNCIL AND THERE IS NO ANNUAL MEETING. CHANGES TO THE COUNCIL'S BYLAWS MUST BE APPROVED BY 2/3 OF THE NATIONAL SOCIETY OF ACCOUNTANT'S BOARD. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY INDEPENDENT AUDITORS AND REVIEWED BY THE SOCIETY'S DIRECTOR OF FINANCE, CHIEF EXECUTIVE OFFICER, SECRETARY, TREASURER, AND THE BOARD AUDIT COMMITTEE. A COPY IS THEN SENT TO THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THERE ARE PROVISIONS FOR COMPLIANCE IN THE BYLAWS. ANY DEVIATIONS FROM THE POLICY MUST BE APPROVED BY A 2/3 VOTE OF THE BOARD. ALSO,THE NSA CEO SIGNS ALL CONTRACTS AND ENSURES THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 19 THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. NATIONAL SOCIETY OF ACCOUNTANTS 1330 BRADDOCK PLACE SUITE 540 ALEXANDRIA VA 22314 530219755 MEMBERSHIP DE 501 C6 N/A false NSA SCHOLARSHIP FOUNDATION 1330 BRADDOCK PLACE SUITE 540 ALEXANDRIA VA 22314 237112372 SCHOLARSHI DC 501 C3 7 N/A false NATIONAL SOCIETY OF ACCOUNTANTS PAC 1330 BRADDOCK PLACE SUITE 540 ALEXANDRIA VA 22314 270478012 POLITICAL VA 527 N/A false false false false false false false false false false false true false true true true true false false true NATIONAL SOCIETY OF ACCOUNTANTS M 198000 FMV