2024-01-31T07:31:17-06:00 2023-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-07-01 521243590 MARYLAND SOCIETY OF ACCOUNTING AND TAX PROFESSIONALS INC MARY 4108765998 10451 MILL RUN CIRCLE 625 OWINGS MILLS MD 21117 ANN ELLIOTT TREASURER 4108765998 2024-01-31 1 ANN ELLIOTT 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X GIAVANTE' HAWKINS 10451 MILL RUN CIRCLE 625 OWINGS MILLS MD 21117 1312308 0 X WWW.MSATP.ORG X 1959 MD SEE PART III, LINE 1. 11 11 9 65 0 0 0 0 1062740 1053859 65163 33367 1665 7368 1129568 1094594 25695 840 0 0 464396 491925 0 0 0 937721 731108 1427812 1223873 -298244 -129279 1538804 1557944 226932 345617 1311872 1212327 COMMUNITY. ADVOCACY. RESOURCES. EDUCATION. - TO CREATE A TIGHTKNIT ENVIRONMENT IN WHICH OUR SOLO, SMALL, AND MIDSIZED ACCOUNTING, TAX, AND FINANCIAL BUSINESSES CAN THRIVE. 0 0 EDUCATION: PREMIER RESOURCE FOR TIMELY, RELEVANT EDUCATION. - ACCOUNTING, TAX, AND FINANCIAL REGULATIONS ARE CONSTANTLY CHANGING, MAKING IT ESSENTIAL FOR ACCURATE, COMPREHENSIVE, AND TIMELY INFORMATION TO BE AVAILABLE TO PRACTITIONERS IN THESE PROFESSIONS. THROUGH THE STRENGTH OF THEIR PROFESSIONAL CONNECTIONS, PARTNERSHIPS, AND RESIDENT SUBJECT MATTER EXPERTS (SMES), MSATP STRIVES TO CONTINUALLY BE A PREMIER RESOURCE FOR ITS CONSTITUENCY. COMMUNITY: MSATP HAS MANY RELATIONSHIPS AND CONSTITUENTS - FROM LAWMAKERS TO MEMBERS TO CLIENTS. INCREASING THE INFLUENCE AMONG THESE STAKEHOLDERS INVOLVES INCREASING AWARENESS OF THE ROLE AND BENEFITS THE ORGANIZATION PROVIDES, CONTINUOUS COMMUNICATION AND INVOLVEMENT IN A VARIETY OF EXTERNAL ACTIVITIES, AND INCREASED MEMBERSHIP WITHIN THE ORGANIZATION. ADVOCACY: STAY INFORMED OF RELEVANT LEGISLATION. - MSATP IS UNIQUELY POSITIONED TO UNDERSTAND THE DIFFERENT PERSPECTIVES AND POTENTIAL IMPACTS OF ACCOUNTING, TAX, AND FINANCIAL REGULATIONS. THEY HAVE INSIGHTS INTO THE LEGISLATIVE AGENDA, COUPLED WITH EXTENSIVE EXPERIENCE OF HOW THE CHANGES WILL IMPACT THEIR PROFESSION AND CLIENTS - TO INCLUDE POTENTIAL UNINTENDED CONSEQUENCES. AS SUCH, THEY CONTINUOUSLY MONITOR LEGISLATIVE ACTIVITIES, PROVIDE EXPERT FEEDBACK, AND INFORM THEIR MEMBERSHIP OF PENDING CHANGES. 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 18 0 1 9 1 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X GIAVANTE' HAWKINS 4108765998 10451 MILL RUN CIRCLE 625 OWINGS MILLS MD 21117 ANA BARNABE PRESIDENT (UNTIL 2/15/23) 6.00 X X 0 0 0 DONYA ONETO 1ST VP; THEN PRES. (TRANS. 2/16/23) 6.00 X X 0 0 0 ELLEN SILVERSTEIN 2ND VP; THEN 1ST VP (TRANS. 2/16/23) 6.00 X X 0 0 0 ANN ELLIOTT TREASURER 6.00 X X 0 0 0 JONATHAN RIVILIN SECRETARY 6.00 X X 0 0 0 MIKE KOHLER DELEGATE 2.00 X 0 0 0 MIKE MCILHARGEY DELEGATE 2.00 X 0 0 0 SEAN COGGINS DELEGATE 2.00 X 0 0 0 MATTHEW EDDLEMAN DELEGATE 2.00 X 0 0 0 HANNAH COYLE DELEGATE 2.00 X 0 0 0 CHRISTINE GIOVETTI BOT DELEGATE 2.00 X 0 0 0 BARBARA SMITH PAST CHAIR 2.00 X 0 0 0 GIAVANTE HAWKINS EXECUTIVE DIRECTOR 40.00 X 127846 0 6099 127846 0 6099 1 0 0 0 0 EDUCATIONAL PROGRAMS 900099 860935 860935 MEMBERSHIP DUES 900099 188790 188790 CORPORATE SPONSORS 900099 4134 4134 1053859 34502 34502 216579 214660 3054 1919 -3054 -1135 -1135 MISCELLANEOUS 900099 7368 7368 7368 1094594 1053859 0 40735 840 133945 304257 9132 11051 33540 2978 17162 7272 16527 34974 110209 28965 63617 20262 322173 6994 PUBLICATIONS & MANUALS 48731 DUES, BOOKS, SUBS 36073 TECHNOLOGY EXPENSE 11629 LEGISLATIVE 3542 1223873 69648 131034 189955 95262 682 0 0 3054 0 1232301 1186447 32726 32726 11120 111793 1538804 1557944 21432 33640 205500 209743 0 102234 226932 345617 X 1311872 1212327 1311872 1212327 1538804 1557944 -129279 29734 0 X 1 X 0 1 0 MSATP POLITICAL ACTION COMMITTEE 10451 MILL RUN CIRCLE SUITE 625 OWINGS MILLS MD 21117 464357632 1325 0 1 1 188790 -109388 -109388 18879 -128267 0 DEPOSITS 10815 RIGHT-OF-USE ASSET 100978 111793 OPERATING LEASE LIABILITY 102234 102234 X 1120110 29734 29734 1090376 7272 -3054 4218 1094594 1216601 0 1216601 7272 7272 1223873 PART X, LINE 2: FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, THE SOCIETY HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS REPORTED AS AN EXPENSE -3,054. ON THE FINANCIAL STATEMENTS AND REPORTED ON FORM 990,PART VIII, PART VIII, LINE 7C. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. THE CLASSES OF MEMBERSHIP ARE: PRINCIPAL, ASSOCIATE, EDUCATOR, STUDENT, LIFE MEMBER, HONORARY, AND RETIRED. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS A NOMINATING COMMITTEE THAT IS APPOINTED EACH YEAR THAT IS RESPONSIBLE FOR THE SELECTION OF NEW BOARD MEMBERS CANDIDATES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE GOVERNING BODY AND FINANCE COMMITTEE BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER ANNUALLY SIGNS A CONFLICT OF INTEREST STATEMENT PRIOR TO THE FIRST BOARD MEETING OF ANY GIVEN TERM. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OR EXECUTIVE DIRECTOR. ANY DIRECTOR MAY RECUSE HIMSELF OR HERSELF AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN WHICH THE DIRECTOR BELIEVES HE OR SHE HAS OR MAY HAVE A CONFLICT OF INTEREST, WITHOUT GOING THROUGH THE PROCESS FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR EXECUTIVE SESSION MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR EXECUTIVE SESSION MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER MSATP CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN MSATP'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR WAS HIRED BY CONTRACT WITH AGREED TO TERMS AS DEVELOPED AND DETERMINED WITH THE EXECUTIVE BOARD OF DIRECTORS. ANNUALLY, THE EXECUTIVE BOARD REVIEWS AND CONDUCTS A PERFORMANCE EVALUATION OF THE EXECUTIVE DIRECTOR INCLUDING A REVIEW OF COMPENSATION. THE LAST COMPENSATION REVIEW TOOK PLACE MAY 2023. FORM 990, PART VI, SECTION C, LINE 19 THERE ARE SIX BOARD MEETINGS AND AN ANNUAL MEETING THAT ARE OPEN TO MEMBERS AND THE PUBLIC TO REVIEW DOCUMENTS AND STATEMENTS. APEC PLUS INC 10451 MILL RUN CIRCLE SUITE 625 OWINGS MILLS MD 21117 271813228 SALES, LICENSING OF SOFTWARE MD MARYLAND SOC OF ACCOUNTING AND TAX C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0