Nonprofit · EIN 23-7259449
ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS
Tax-exempt · ROCKVILLE, MD 20850
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $81,376 | $75,005 | $6,371 | $58,049 | $3,372 | $54,677 |
| June 30, 2024 | 990-EZ | $64,527 | $71,506 | -$6,979 | $52,258 | $3,952 | $48,306 |
| June 30, 2023 | 990-EZ | $72,149 | $95,528 | -$23,379 | $55,285 | $0 | $55,285 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Membership dues
- $15,130
- Program service revenue
- $64,845
- Investment income
- $1,401
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $24,930
- Other expenses
- $50,075
- Program services (functional)
- $32,692
Balance sheet and other
- Total assets, start of year
- $52,258
- Total assets, end of year
- $58,049
- Total liabilities, end of year
- $3,372
- Net assets, end of year
- $54,677
- Cash, savings and investments
- $57,200
- Gross receipts
- $81,376
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JULIA BAKER | DIRECTOR | 1 | $0 |
| CYNTHIA GARNETTE | TREASURER | 2 | $0 |
| JERRY GROSS | DIRECTOR | 1 | $0 |
| PARDIS KIMIA | DIRECTOR | 1 | $0 |
| JIM MAGNO | DIRECTOR | 1 | $0 |
| JON COHEN | DIRECTOR | 1 | $0 |
| KSENIA NICHOLSON | DIRECTOR | 1 | $0 |
| ALICE WELCH | DIRECTOR | 1 | $0 |
| GALIT ROSEMAN | DIRECTOR | 1 | $0 |
| THOMAS STEELEY | PRESIDENT | 2 | $0 |
| ROGER HEYMAN | DIRECTOR | 1 | $0 |
990-EZ for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JULIA BAKER | DIRECTOR | 1 | $0 |
| CYNTHIA GARNETTE | TREASURER | 2 | $0 |
| JERRY GROSS | DIRECTOR | 1 | $0 |
| PARDIS KIMIA | DIRECTOR | 1 | $0 |
| JIM MAGNO | DIRECTOR | 1 | $0 |
| JON COHEN | DIRECTOR | 1 | $0 |
| KSENIA NICHOLSON | DIRECTOR | 1 | $0 |
| ALICE WELCH | DIRECTOR | 1 | $0 |
| GALIT ROSEMAN | DIRECTOR | 1 | $0 |
| THOMAS STEELEY | PRESIDENT | 2 | $0 |
| ROGER HEYMAN | DIRECTOR | 1 | $0 |
| DEBORAH WILLIAMS | DIRECTOR | 1 | $0 |
990-EZ for the year ended June 30, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JULIA BAKER | DIRECTOR | 1 | $0 |
| CYNTHIA GARNETTE | TREASURER | 2 | $0 |
| JERRY GROSS | DIRECTOR | 1 | $0 |
| PARDIS KIMIA | DIRECTOR | 1 | $0 |
| JIM MAGNO | DIRECTOR | 1 | $0 |
| KIMBERLY GILLIAM | DIRECTOR | 1 | $0 |
| ALICE WELCH | DIRECTOR | 1 | $0 |
| GALIT ROSEMAN | DIRECTOR | 1 | $0 |
| THOMAS STEELEY | PRESIDENT | 2 | $0 |
| ROGER HEYMANN | DIRECTOR | 1 | $0 |
| DEBORAH WILLIAMS | DIRECTOR | 1 | $0 |
| KSENIA NICHOLSON | DIRECTOR | 1 | $0 |
| JON COHEN | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 932 HUNGERFORD DR STE 17A, ROCKVILLE, MD 20850-1751
- In care of
- % HARVEY REICH
- Signed the 990-EZ
- HARVEY REICH, EXECUTIVE DIRECTOR
- Phone
- (301) 340-3340
- Website
- APCPAONLINE.ORG
Mission
PROVIDE CPE COURSES
Program accomplishments
- PROVIDING CPE COURSES TO SMALL AND MEDIUM CPA FIRMS IN THE WASHINGTON, DC AREAExpenses $32,692
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7259449
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1973
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $58,049
- Income (IRS master file)
- $81,376
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $81,376 | $75,005 | $58,049 | IRS |
| 990-EZ | June 2024 | $64,527 | $71,506 | $52,258 | IRS |
| 990-EZ | June 2023 | $72,149 | $95,528 | $55,285 | XML |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7259449).
Questions about ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS
- What is the EIN of ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS?
- The employer identification number (EIN) of ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS is 23-7259449.
- Is ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1973.
- Are donations to ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2025.
- Who are the officers and directors of ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS?
- The 990-EZ for the year ended June 30, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does ASSOCIATION OF PRACTICING CERTIFIED PUBLIC ACCOUNTENTS have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $81,376, expenses of $75,005 and total assets of $58,049 at year end.
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