{"success":true,"data":{"_id":232788164,"filings":[{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","JANET PASTOR","MARIA HENDERSON","JOSEPH J PINNELLI","M STEVEN WEINSTEIN"],"Title":["TREASURER","SECRETARY","VP","VP","PRESIDENT"],"Hours":[2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2018,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"M STEVEN WEINSTEIN","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":211,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":198504,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":198447,"Total revenue":198447,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":57,"Investment income total":57,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":191045,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":191045,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":250,"Office expenses":5284,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":12000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":162414,"MEAL & ROOM CHARGES":82365,"SPEAKER FEES":60059,"CONVENTION EXPENSE":12779,"MAILER EXPENSES":7211},"All other expenses":11097},"Functional Expenses":{"value":null,"Program Service Expenses":174754,"Management And General Expenses":16291,"Fundraising Expenses":0}},"Assets":{"value":115864,"Non-interest bearing cash":10563,"Savings and temp cash investments":104439,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":862,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":20411,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":20411},"Fund balance":{"value":95453,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":95453,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9147268968044178,"percentile":0.7942744878477117},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.037576068996090756,"percentile":0.49633224427357076},"Liabilities to Assets Ratio":{"score":0.17616343299040255,"percentile":0.2657120313060749},"Operating Reserve Ratio":{"score":0.6064749142872098,"percentile":0.29372108452690127},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.03021296767203979,"percentile":0.23546338006565548},"Revenue Growth":{"score":-0.015598809510955235,"percentile":0.31060842123593624},"Asset Growth":{"score":0.09480799080245322,"percentile":0.6698732514921526},"Independent Voting Board Pct":{"score":11.722222222222221,"percentile":0.998063814131216},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5914626537221713,"percentile":0.5803811428044612}},"source_xml":"202021319349300702_public.xml"},{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","MARIA HENDERSON","JANET PASTOR","PATRICE PINNELLI","MARGARET ROVINSKI"],"Title":["TREASURER","PRESIDENT","VP","SECRETARY","VP"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2023,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARIA HENDERSON","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":215,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":110691,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":110118,"Total revenue":110118,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":573,"Investment income total":573,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":143008,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":143008,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":4510,"Office expenses":4242,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":112116,"SPEAKER FEES":44014,"MEALS & ROOM CHARGES":43728,"BOARD - CONVENTION EXPENS":18423,"BOARD - COMMITTE EXPENSES":5951},"All other expenses":12140},"Functional Expenses":{"value":null,"Program Service Expenses":130154,"Management And General Expenses":12854,"Fundraising Expenses":0}},"Assets":{"value":123866,"Non-interest bearing cash":5166,"Savings and temp cash investments":112223,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":22,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":6455},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":123866,"Net assets without donor restriction":123866,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9101169165361378,"percentile":0.7872811822802961},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.29195688899729877,"percentile":0.11548544341294795},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.8661473484000896,"percentile":0.3839786882618715},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.06871930829813987,"percentile":0.1721575217159197},"Revenue Growth":{"score":-0.07534351223886891,"percentile":0.17546560592813082},"Asset Growth":{"score":0.06672835989528283,"percentile":0.5869182890002795},"Independent Voting Board Pct":{"score":11.944444444444445,"percentile":0.9980745654491221},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5455245587589543,"percentile":0.4442697689356995}},"source_xml":"202541279349303479_public.xml"},{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","MARIA HENDERSON","JANET PASTOR","PATRICE PINNELLI","MARGARET ROVINSKI"],"Title":["TREASURER","PRESIDENT","VP","SECRETARY","VP"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2024,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARIA HENDERSON","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":222,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":92586,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":91542,"Total revenue":91542,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1044,"Investment income total":1044,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":95304,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":95304,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":5090,"Office expenses":832,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":74839,"MEALS & ROOM CHARGES":39061,"SPEAKER FEES":27075,"BOARD - COMMITTE EXPENSES":5463,"BOARD - CONVENTION EXPENS":3240},"All other expenses":4543},"Functional Expenses":{"value":null,"Program Service Expenses":84202,"Management And General Expenses":11102,"Fundraising Expenses":0}},"Assets":{"value":121148,"Non-interest bearing cash":15859,"Savings and temp cash investments":105267,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":22,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":121148,"Net assets without donor restriction":121148,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8835096113489466,"percentile":0.7447880499142049},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.029356490182100965,"percentile":0.3202076190433489},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.2711743473516326,"percentile":0.49176730644050765},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.07233014807468777,"percentile":0.16784304383629492},"Revenue Growth":{"score":-0.07737937986508693,"percentile":0.17248339866360607},"Asset Growth":{"score":0.0513262149760609,"percentile":0.5318514186418349},"Independent Voting Board Pct":{"score":12.333333333333334,"percentile":0.9981106139856305},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5714700054324581,"percentile":0.5212782700845116}},"source_xml":"202542699349301629_public.xml"},{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","JANET PASTOR","MARIA HENDERSON","LINDA CHICANO","JOSEPH PINNELLI","M STEVEN WEINSTEIN"],"Title":["TREASURER","SECRETARY","VP","PRESIDENT","VP","VP"],"Hours":[0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2015,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":17,"Number of independent voting members":203,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":200351,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":200294,"Total revenue":200294,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":57,"Investment income total":57,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":186459,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":186459,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":199,"Office expenses":5592,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":154616,"MEAL & ROOM CHARGES":77375,"SPEAKER FEES":55855,"MERCHANDISE":11335,"CONVENTION EXPENSE":10051},"All other expenses":16052},"Functional Expenses":{"value":null,"Program Service Expenses":174333,"Management And General Expenses":12126,"Fundraising Expenses":0}},"Assets":{"value":100232,"Non-interest bearing cash":2687,"Savings and temp cash investments":97295,"Pledges and grants receivable":0,"Accounts receivable":250,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":16529,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":16529},"Fund balance":{"value":83703,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":83703,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9349669364310653,"percentile":0.82380269549596},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06933831126373215,"percentile":0.5659828164834096},"Liabilities to Assets Ratio":{"score":0.1649074147976694,"percentile":0.2730323909064243},"Operating Reserve Ratio":{"score":0.537555172987091,"percentile":0.2665365737727148},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.072458367238138,"percentile":0.16769865664211084},"Revenue Growth":{"score":-0.03501240098175111,"percentile":0.254105784367825},"Asset Growth":{"score":0.16996907017204715,"percentile":0.8111607319334523},"Independent Voting Board Pct":{"score":11.941176470588236,"percentile":0.9980742492338895},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6062918906319299,"percentile":0.6237704191858904}},"source_xml":"201613189349300826_public.xml"},{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","MARIA HENDERSON","JANET PASTOR","PATRICE PINNELLI","MARGARET ROVINSKI"],"Title":["TREASURER","PRESIDENT","VP","SECRETARY","VP"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2022,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARIA HENDERSON","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":209,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":101118,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":101072,"Total revenue":101072,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":46,"Investment income total":46,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":115703,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":115703,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":5133,"Office expenses":5308,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":94019,"MEALS & ROOM CHARGES":47814,"SPEAKER FEES":26633,"BOARD - CONVENTION EXPENE":14625,"BOARD - COMMITTE EXPENSES":4947},"All other expenses":1243},"Functional Expenses":{"value":null,"Program Service Expenses":110570,"Management And General Expenses":5133,"Fundraising Expenses":0}},"Assets":{"value":160996,"Non-interest bearing cash":2924,"Savings and temp cash investments":156658,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":14,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1400},"Liabilities":{"value":4813,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4813},"Fund balance":{"value":156183,"Net assets without donor restriction":156183,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9556364139218516,"percentile":0.8535510299436895},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.14423742558199332,"percentile":0.18512969770388485},"Liabilities to Assets Ratio":{"score":0.029895152674600613,"percentile":0.4292985220399421},"Operating Reserve Ratio":{"score":1.391459167005177,"percentile":0.5172871913131467},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.08581460926466693,"percentile":0.15384091358961988},"Revenue Growth":{"score":-0.07746913921449382,"percentile":0.1723487345916725},"Asset Growth":{"score":0.09057093494679105,"percentile":0.6586338501979491},"Independent Voting Board Pct":{"score":11.61111111111111,"percentile":0.9980540114590076},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5534752485264509,"percentile":0.4675725839400702}},"source_xml":"202421159349302067_public.xml"},{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","JANET PASTOR","MARIA HENDERSON","LINDA CHICANO","JOE IANNI","CHRISTINE M D'ALONZO"],"Title":["TREASURER","SECRETARY","VP","VP","PRESIDENT","VP"],"Hours":[0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2014,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"EMILE P CIANFRANI","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":17,"Number of independent voting members":205,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":204542,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":204471,"Total revenue":204471,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":71,"Investment income total":71,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":203717,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":203717,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":170098,"MEAL & ROOM CHARGES":81744,"SPEAKER FEES":59836,"MERCHANDISE":15723,"MAILER EXPENSES":12795},"All other expenses":23619},"Functional Expenses":{"value":null,"Program Service Expenses":194013,"Management And General Expenses":9704,"Fundraising Expenses":0}},"Assets":{"value":75976,"Non-interest bearing cash":-19747,"Savings and temp cash investments":91293,"Pledges and grants receivable":0,"Accounts receivable":4430,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6165,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":6165},"Fund balance":{"value":69811,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":69811,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9523652910655468,"percentile":0.8488782193292678},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.004033401453002318,"percentile":0.4076445595890826},"Liabilities to Assets Ratio":{"score":0.08114404548804886,"percentile":0.3455133121283182},"Operating Reserve Ratio":{"score":0.37294874752720686,"percentile":0.19600328115403823},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":12.058823529411764,"percentile":0.9980967005153992},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6779174797917341,"percentile":0.8066702090619858}},"source_xml":"201630209349300048_public.xml"},{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","JANET PASTOR","MARIA HENDERSON","LINDA CHICANO","JOE IANNI","CHRISTINE M D'ALONZO"],"Title":["TREASURER","SECRETARY","VP","VP","PRESIDENT","VP"],"Hours":[5.0,5.0,5.0,5.0,5.0,0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2013,"name":"PHILA TRI-COUNTY CHAPTER PSPA C/O ANDREW J PIERNOCK JR TREASURER","phone":2152180266,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANDREW J PIERNOCK JR","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":17,"Number of independent voting members":205,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":214816,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":214788,"Total revenue":214788,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":28,"Investment income total":28,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":223946,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":223946,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10050,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":180189,"MEAL & ROOM CHARGES":74562,"SPEAKER FEES":64973,"CONVENTION EXPENSE":20890,"MERCHANDISE":19764},"All other expenses":33707},"Functional Expenses":{"value":null,"Program Service Expenses":201878,"Management And General Expenses":22068,"Fundraising Expenses":0}},"Assets":{"value":72096,"Non-interest bearing cash":-11513,"Savings and temp cash investments":82109,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1500,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3110,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":3110},"Fund balance":{"value":68986,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":68986,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9014583872897931,"percentile":0.7736353346813498},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.042501489646953675,"percentile":0.29718675299525404},"Liabilities to Assets Ratio":{"score":0.04313692853972481,"percentile":0.4007032969373993},"Operating Reserve Ratio":{"score":0.3219347521277451,"percentile":0.17284523708237584},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":12.058823529411764,"percentile":0.9980967005153992},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6234371650914392,"percentile":0.6722293072350658}},"source_xml":"201403199349301200_public.xml"},{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","MARIA HENDERSON","JANET PASTOR","PATRICE PINNELLI","MARGARET ROVINSKI"],"Title":["TREASURER","PRESIDENT","VP","SECRETARY","VP"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2019,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARIA HENDERSON","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":209,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":185498,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":185259,"Total revenue":185259,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":239,"Investment income total":239,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":169888,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":169888,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1052,"Office expenses":4705,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":148969,"MEAL & ROOM CHARGES":73350,"SPEAKER FEES":65958,"BOARD EXPENSES":4950,"REGISTRATION EXPENSE":4711},"All other expenses":5162},"Functional Expenses":{"value":null,"Program Service Expenses":166451,"Management And General Expenses":3437,"Fundraising Expenses":0}},"Assets":{"value":122727,"Non-interest bearing cash":2589,"Savings and temp cash investments":119678,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":460,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":11664,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":11664},"Fund balance":{"value":111063,"Net assets without donor restriction":111063,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9797690242983613,"percentile":0.8893076377756116},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08415185069380803,"percentile":0.594835529285694},"Liabilities to Assets Ratio":{"score":0.09504021120046934,"percentile":0.33049712159126104},"Operating Reserve Ratio":{"score":0.7223994631757393,"percentile":0.3364276203003925},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.028341103572720298,"percentile":0.23964032592945508},"Revenue Growth":{"score":-0.018040704758436495,"percentile":0.30265932145545826},"Asset Growth":{"score":0.08559022761794968,"percentile":0.6448392366660901},"Independent Voting Board Pct":{"score":11.61111111111111,"percentile":0.9980540114590076},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6413894080895963,"percentile":0.7199566513205089}},"source_xml":"202131529349301258_public.xml"},{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","JANET PASTOR","MARIA HENDERSON","JOSEPH J PINNELLI","M STEVEN WEINSTEIN"],"Title":["TREASURER","SECRETARY","VP","VP","PRESIDENT"],"Hours":[5.0,2.0,2.0,1.0,4.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2017,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"M STEVEN WEINSTEIN","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":17,"Number of independent voting members":211,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":200113,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":200068,"Total revenue":200068,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":45,"Investment income total":45,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":193395,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":193395,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":199,"Office expenses":6192,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":167515,"MEAL & ROOM CHARGES":83511,"SPEAKER FEES":65142,"CONVENTION EXPENSE":12932,"BOARD EXPENSES":5930},"All other expenses":9489},"Functional Expenses":{"value":null,"Program Service Expenses":176519,"Management And General Expenses":16876,"Fundraising Expenses":0}},"Assets":{"value":107926,"Non-interest bearing cash":-3335,"Savings and temp cash investments":107381,"Pledges and grants receivable":0,"Accounts receivable":500,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3380,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":19932,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":19932},"Fund balance":{"value":87994,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":87994,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9127381783396675,"percentile":0.7912666253131722},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03357103236671281,"percentile":0.48664137189329076},"Liabilities to Assets Ratio":{"score":0.18468209699238367,"percentile":0.2603427707121706},"Operating Reserve Ratio":{"score":0.5580599291605264,"percentile":0.27475845544867394},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.04072534904013962,"percentile":0.2142585996070269},"Revenue Growth":{"score":-0.024020181666827456,"percentile":0.2841848666139769},"Asset Growth":{"score":0.10858123644322275,"percentile":0.7033668860306374},"Independent Voting Board Pct":{"score":12.411764705882353,"percentile":0.9981115626313282},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5844290898774995,"percentile":0.55958013616157}},"source_xml":"201931339349307918_public.xml"},{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","JANET PASTOR","MARIA HENDERSON","LINDA CHICANO","JOSEPH PINNELLI","M STEVEN WEINSTEIN"],"Title":["TREASURER","SECRETARY","VP","PRESIDENT","VP","VP"],"Hours":[10.0,2.0,2.0,5.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2016,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"EMILE P CIANFRANI","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":17,"Number of independent voting members":205,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":185645,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":185604,"Total revenue":185604,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":41,"Investment income total":41,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":188092,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":188092,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":199,"Office expenses":5560,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":158007,"MEAL & ROOM CHARGES":83842,"SPEAKER FEES":58855,"CONVENTION EXPENSE":8484,"MAILER EXPENSES":6826},"All other expenses":14326},"Functional Expenses":{"value":null,"Program Service Expenses":170057,"Management And General Expenses":18035,"Fundraising Expenses":0}},"Assets":{"value":104333,"Non-interest bearing cash":11746,"Savings and temp cash investments":92337,"Pledges and grants receivable":0,"Accounts receivable":250,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":23077,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":23077},"Fund balance":{"value":81256,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":81256,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9041160708589414,"percentile":0.7778566134710351},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.013181071399714509,"percentile":0.35307485979824643},"Liabilities to Assets Ratio":{"score":0.22118601017894626,"percentile":0.23925062230328414},"Operating Reserve Ratio":{"score":0.5546913212683156,"percentile":0.2734001999491134},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.06221583425753193,"percentile":0.18052598069753154},"Revenue Growth":{"score":-0.04554717552778033,"percentile":0.2293362741054988},"Asset Growth":{"score":0.13721418909530197,"percentile":0.7608171071935925},"Independent Voting Board Pct":{"score":12.058823529411764,"percentile":0.9980967005153992},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5498412327577249,"percentile":0.45680320887420023}},"source_xml":"201703189349313060_public.xml"},{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","MARIA HENDERSON","JANET PASTOR","PATRICE PINNELLI","MARGARET ROVINSKI"],"Title":["TREASURER","PRESIDENT","VP","SECRETARY","VP"],"Hours":[2.0,2.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2020,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARIA HENDERSON","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":209,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":76364,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":76302,"Total revenue":76302,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":62,"Investment income total":62,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":31729,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":31729,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2323,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":18289,"SPEAKER FEES":12350,"REVENUE SHARE":2508,"MEMBERSHIP GIVEAWAYS":2161,"REGISTRATION EXPENSE":1270},"All other expenses":1117},"Functional Expenses":{"value":null,"Program Service Expenses":28451,"Management And General Expenses":3278,"Fundraising Expenses":0}},"Assets":{"value":157900,"Non-interest bearing cash":8162,"Savings and temp cash investments":149738,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2202,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2202},"Fund balance":{"value":155698,"Net assets without donor restriction":155698,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8966875728828516,"percentile":0.7652469528650722},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5845031690325284,"percentile":0.9388341890716715},"Liabilities to Assets Ratio":{"score":0.013945535148828372,"percentile":0.48006683512691056},"Operating Reserve Ratio":{"score":4.976519902927921,"percentile":0.8054232811984983},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.09950363449589229,"percentile":0.14155343482996158},"Revenue Growth":{"score":-0.06857514756845717,"percentile":0.1859523255589329},"Asset Growth":{"score":0.09832930458235283,"percentile":0.6789544320484284},"Independent Voting Board Pct":{"score":11.61111111111111,"percentile":0.9980540114590076},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.681475769794767,"percentile":0.8142152311132967}},"source_xml":"202201219349300055_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["EMILE P CIANFRANI","MARIA HENDERSON","JANET PASTOR","PATRICE PINNELLI","MARGARET ROVINSKI"],"Title":["TREASURER","PRESIDENT","VP","SECRETARY","VP"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide useful, timely and inexpensive continuing professional education for accountants.","year":2024,"name":"PHILA TRI-COUNTY CHAPTER PSTAP C/O EMILE P CIANFRANI TREASURER","phone":6103161117,"website":"PSPA-STATE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARIA HENDERSON","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"240 W HILLCREST AVENUE, HAVERTOWN, PA, 19083, USA","city":"HAVERTOWN","state":"PA","country":"USA","zip_code":19083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":222,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":92586,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":91542,"Total revenue":91542,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1044,"Investment income total":1044,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":95304,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":95304,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":5090,"Office expenses":832,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":10000,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":74839,"MEALS & ROOM CHARGES":39061,"SPEAKER FEES":27075,"BOARD - COMMITTE EXPENSES":5463,"BOARD - CONVENTION EXPENS":3240},"All other expenses":4543},"Functional Expenses":{"value":null,"Program Service Expenses":84202,"Management And General Expenses":11102,"Fundraising Expenses":0}},"Assets":{"value":121148,"Non-interest bearing cash":15859,"Savings and temp cash investments":105267,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":22,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":121148,"Net assets without donor restriction":121148,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8835096113489466,"percentile":0.7447880499142049},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.029356490182100965,"percentile":0.3202076190433489},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.2711743473516326,"percentile":0.49176730644050765},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.07233014807468777,"percentile":0.16784304383629492},"Revenue Growth":{"score":-0.07737937986508693,"percentile":0.17248339866360607},"Asset Growth":{"score":0.0513262149760609,"percentile":0.5318514186418349},"Independent Voting Board Pct":{"score":12.333333333333334,"percentile":0.9981106139856305},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5714700054324581,"percentile":0.5212782700845116}},"source_xml":"202542699349301629_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}