{"success":true,"data":{"_id":521278843,"filings":[{"Organization":{"value":null,"Person":["GLORIA PARSLEY","DEMETRIA CHIOS","JORI M CULP","KEVIN R HESSLER","BRUCE C LEVINE","NANCY NICKS","DAN ROBERTSON","JAMES R VALK","LAURA WINTZ"],"Title":["EXECUTIVE DI","DIRECTOR","DIRECTOR","IMMED PAST P","PRESIDENT","DIRECTOR","DIRECTOR","TREASURER","DIRECTOR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[91349,0,0,0,0,0,0,0,0],"Direct compensation":[91349,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provides seminars to members to enhance their knowledge in accounting firm management and their technical knowledge in tax and other areas.","year":2019,"name":"CPA MANAGEMENT SYSTEMS INC T/A INPACT AMERICAS","phone":3016948580,"website":"WWW.INPACTGLOBAL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GLORIA PARSLEY","year_formation":1983,"state_legal_domicile":"MD","total_volunteers":8,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 217050495, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":217050495},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":369252,"Contributions":{"value":195650,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":195650,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":172962,"Total revenue":172962,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":640,"Investment income total":640,"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":361862,"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":178540,"Current officers":91349,"Disqualified persons":0,"Other salaries and wages":71316,"Pension plan contributions":0,"Other employee benefits":2400,"Payroll taxes":13475},"Other expenses":{"value":183322,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2244,"Information technology":1100,"Royalties":0,"Occupancy":9174,"Travel":6819,"Conferences and meetings":4055,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":946,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":157257,"INPACT EXPENSES":130267,"ECONOMIC DATA SURVEY":15000,"SPEAKER FEES":10610,"DUES & SUBSCRIPTIONS":1380},"All other expenses":1727},"Functional Expenses":{"value":null,"Program Service Expenses":273377,"Management And General Expenses":88485,"Fundraising Expenses":0}},"Assets":{"value":337741,"Non-interest bearing cash":11172,"Savings and temp cash investments":234656,"Pledges and grants receivable":0,"Accounts receivable":88394,"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":1411,"Land, building, equipment":2108,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":11790,"Sum of Total Liabilities":0,"Accounts payable, accrued":4790,"Grants payable":0,"Deferred, revenue":7000,"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":325951,"Net assets without donor restriction":0,"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":0.7554730808982429,"percentile":0.5783145899962138},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.020013432560961077,"percentile":0.4523356836670995},"Liabilities to Assets Ratio":{"score":0.03490840614553756,"percentile":0.4175124501624789},"Operating Reserve Ratio":{"score":0.9333419922511896,"percentile":0.40435373330296576},"Officer Compensation Ratio":{"score":0.25244153848704753,"percentile":0.2380316544626326},"Program Expense Growth":{"score":0.029351393130012796,"percentile":0.4460754532344017},"Revenue Growth":{"score":0.019449665696246385,"percentile":0.46186137103703373},"Asset Growth":{"score":0.090219928936199,"percentile":0.6577036116413832},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5548880827754809,"percentile":0.4717688625051321}},"source_xml":"202013219349315141_public.xml"},{"Organization":{"value":null,"Person":["GLORIA PARSLEY","LAURA WINTZ","NANCY NICKS","DANIEL ROBERTSON","DEMETRIA CHICOS","BRUCE LEVINE","JAMES VALK"],"Title":["EXEC. DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[89200,0,0,0,0,0,0],"Direct compensation":[89200,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provides seminars to members to enhance their knowledge in accounting firm management and their technical knowledge in tax and other areas.","year":2017,"name":"CPA MANAGEMENT SYSTEMS INC T/A INPACT AMERICAS","phone":3016948580,"website":"WWW.INPACTGLOBAL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GLORIA PARSLEY","year_formation":1983,"state_legal_domicile":"MD","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 217050495, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":217050495},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":346883,"Contributions":{"value":221600,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":221600,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":124214,"Total revenue":124214,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1069,"Investment income total":1069,"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":318513,"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":170511,"Current officers":89200,"Disqualified persons":66086,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":2400,"Payroll taxes":12825},"Other expenses":{"value":148002,"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":6147,"Travel":17672,"Conferences and meetings":65561,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1296,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":49665,"INPACT EXPENSES":28949,"SPEAKER FEES":12500,"COPIER LEASE":5499,"WEBSITE":2717},"All other expenses":7661},"Functional Expenses":{"value":null,"Program Service Expenses":228343,"Management And General Expenses":90170,"Fundraising Expenses":0}},"Assets":{"value":281295,"Non-interest bearing cash":25927,"Savings and temp cash investments":220300,"Pledges and grants receivable":0,"Accounts receivable":35068,"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":3456,"Sum of Total Liabilities":0,"Accounts payable, accrued":3456,"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":277839,"Net assets without donor restriction":0,"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":0.7169032347188341,"percentile":0.5478092046434067},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08178550116321641,"percentile":0.5903830268904895},"Liabilities to Assets Ratio":{"score":0.012286034234522476,"percentile":0.487238890718791},"Operating Reserve Ratio":{"score":0.8831507662167635,"percentile":0.38923609293692996},"Officer Compensation Ratio":{"score":0.2800513636806033,"percentile":0.20674006506321954},"Program Expense Growth":{"score":0.039271389901319106,"percentile":0.48864311170256064},"Revenue Growth":{"score":0.041945800197546845,"percentile":0.5712063577120098},"Asset Growth":{"score":0.07955100149578069,"percentile":0.6273845072945786},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5834825552736183,"percentile":0.5567935496140995}},"source_xml":"201801989349301615_public.xml"},{"Organization":{"value":null,"Person":["REYNOLD CICALESE","KEVIN HESSLER","RALPH CETRULO","DEMETRIA CHIOS","BRUCE LEVINE","JAMES RUZON","ROGER OVERTON","MARA AMBROSE"],"Title":["President","Treasurer","Director","Director","Director","Director","Director","SECRETARY/EXEC"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,81200],"Direct compensation":[0,0,0,0,0,0,0,80000],"Other compensation":[0,0,0,0,0,0,0,1200]},"Basic":{"value":null,"mission":"Provides seminars to members to enhance their knowledge in accounting firm management and their technical knowledge in tax and other areas.","year":2014,"name":"CPA MANAGEMENT SYSTEMS INC TA INPACT AMERICAS","phone":3016948580,"website":"WWW.INPACTAM.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARA AMBROSE","year_formation":1983,"state_legal_domicile":"MD","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 21705, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":21705},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":392743,"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":392255,"Total revenue":{"value":392255,"MEMBERSHIP DUES":189770,"PROFESSIONAL EDUCATION":202485},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":488,"Investment income total":488,"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":359544,"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":150779,"Current officers":80000,"Disqualified persons":0,"Other salaries and wages":54307,"Pension plan contributions":0,"Other employee benefits":6030,"Payroll taxes":10442},"Other expenses":{"value":208765,"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":3600,"Travel":0,"Conferences and meetings":149439,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":689,"Insurance":949,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34962,"BAD DEBT EXPENSE":13340,"INPACT EXPENSES":9461,"SUPPLIES":7633,"COPIER LEASE":4528},"All other expenses":19126},"Functional Expenses":{"value":null,"Program Service Expenses":234204,"Management And General Expenses":125340,"Fundraising Expenses":0}},"Assets":{"value":239519,"Non-interest bearing cash":10712,"Savings and temp cash investments":190549,"Pledges and grants receivable":0,"Accounts receivable":27779,"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":4248,"Land, building, equipment":6226,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5},"Liabilities":{"value":38725,"Sum of Total Liabilities":0,"Accounts payable, accrued":38725,"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":200794,"Net assets without donor restriction":0,"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":0.6513917628996729,"percentile":0.5130938187266884},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0845311055830403,"percentile":0.5955362068723061},"Liabilities to Assets Ratio":{"score":0.16167819671925818,"percentile":0.27521045240096814},"Operating Reserve Ratio":{"score":0.6661743764323699,"percentile":0.31622556539582913},"Officer Compensation Ratio":{"score":0.22584162160959437,"percentile":0.27348871600993774},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5677371184579003,"percentile":0.5100161327642303}},"source_xml":"201542049349300309_public.xml"},{"Organization":{"value":null,"Person":["REYNOLD CICALESE","KEVIN HESSLER","RALPH CETRULO","DEMITRIA CHIOS","BRUCE LEVINE","JAMES RUZON","ROGER OVERTON","MARA AMBROSE"],"Title":["PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/EXEC"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,96708],"Direct compensation":[0,0,0,0,0,0,0,96708],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provides seminars to members to enhance their knowledge in accounting firm management and their technical knowledge in tax and other areas.","year":2015,"name":"CPA MANAGEMENT SYSTEMS INC T/A INPACT AMERICAS","phone":3016948580,"website":"WWW.INPACTAM.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"S MARA AMBROSE","year_formation":1983,"state_legal_domicile":"MD","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 217050495, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":217050495},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":329287,"Contributions":{"value":203890,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":203890,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":130815,"Total revenue":130815,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-5418,"Investment income total":423,"Net investment gain":-5841,"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":316453,"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":170063,"Current officers":96708,"Disqualified persons":60085,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":2400,"Payroll taxes":10870},"Other expenses":{"value":146390,"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":4573,"Travel":10181,"Conferences and meetings":57124,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":386,"Insurance":921,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50722,"INPACT EXPENSES":21577,"SPEAKER FEES":17250,"SUPPLIES":6346,"PROMOTION":5549},"All other expenses":22483},"Functional Expenses":{"value":null,"Program Service Expenses":215743,"Management And General Expenses":100710,"Fundraising Expenses":0}},"Assets":{"value":249879,"Non-interest bearing cash":17283,"Savings and temp cash investments":215550,"Pledges and grants receivable":0,"Accounts receivable":16095,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":124,"Inventories for sale or use":0,"Prepaid expenses deferred charges":789,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":38},"Liabilities":{"value":36251,"Sum of Total Liabilities":0,"Accounts payable, accrued":24322,"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":11929},"Fund balance":{"value":213628,"Net assets without donor restriction":0,"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":0.6817536885414264,"percentile":0.5268907139922503},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.038975118969166715,"percentile":0.4996652522001134},"Liabilities to Assets Ratio":{"score":0.1450742159205055,"percentile":0.2871771929738313},"Operating Reserve Ratio":{"score":0.789624367599612,"percentile":0.3594375314630863},"Officer Compensation Ratio":{"score":0.3055998837110092,"percentile":0.18189472573767537},"Program Expense Growth":{"score":0.10135577237649866,"percentile":0.6780349802613708},"Revenue Growth":{"score":0.12264483899347124,"percentile":0.8085821609020085},"Asset Growth":{"score":0.13181396786155747,"percentile":0.7510905350890301},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5974180927261078,"percentile":0.5979281986999796}},"source_xml":"201601329349301800_public.xml"},{"Organization":{"value":null,"Person":["GLORIA PARSLEY","MICHAEL DESMOND","DAN ROBERTSON","NICHOLAS EELLS","EVA WEBB","PHIL CAPPS","MIKE TODRES","PETER PHISTER"],"Title":["EXECUTIVE DI","PRESIDENT","VICE PRESIDE","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[89181,0,0,0,0,0,0,0],"Direct compensation":[89181,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To contribute to the profitability and success of north america's small and midsized accounting and consulting firms through management and marketing.","year":2023,"name":"CPA MANAGEMENT SYSTEMS INC","phone":3016948580,"website":"WWW.CPAMS.ORG","type":"990EZ","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-08-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 21705, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":21705},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":2745,"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":2683,"Total revenue":2683,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3,"Investment income total":3,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":59,"Other total":59,"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":154468,"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":107594,"Current officers":107594,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":46874,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6986,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":34,"Itemized Expenses":39854,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"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":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":0,"Net assets without donor restriction":0,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-55.272495446265935,"percentile":0.0039162945038793045},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Operating Reserve Ratio":{"score":0.0,"percentile":0.01998217959084195},"Officer Compensation Ratio":{"score":0.5773428800787218,"percentile":0.0512208022575306},"Program Expense Growth":{"score":-0.05775895454830607,"percentile":0.18672648952314522},"Revenue Growth":{"score":-0.08300632145005588,"percentile":0.16456229557167978},"Asset Growth":{"score":-0.03677129219213858,"percentile":0.1940699675089372},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.22322266538820024,"percentile":0.0021408360119614836}},"source_xml":"202423519349200042_public.xml"},{"Organization":{"value":null,"Person":["BRUCE C LEVINE","LEO MISDOM","DAN ROBERTSON","JAMES R VALK","MARK CARTER","EVA WEBB","MICHAEL DESMOND","GLORIA PARSLEY"],"Title":["IMMED PAST PRESIDENT","TREASURER","DIRECTOR","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,92809],"Direct compensation":[0,0,0,0,0,0,0,92809],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provides seminars to members to enhance their knowledge in accountingfirm management and their technical knowledge in tax and other areas.","year":2022,"name":"CPA MANAGEMENT SYSTEMS INC T/A INPACT AMERICAS","phone":3016948580,"website":"WWW.INPACTGLOBAL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GLORIA PARSLEY","year_formation":1983,"state_legal_domicile":"MD","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 21705, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":21705},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":2,"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":237143,"Contributions":{"value":151750,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":151750,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":85334,"Total revenue":85334,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":59,"Investment income total":59,"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":288535,"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":174431,"Current officers":92809,"Disqualified persons":0,"Other salaries and wages":65400,"Pension plan contributions":0,"Other employee benefits":2400,"Payroll taxes":13822},"Other expenses":{"value":114104,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":4026,"Information technology":2132,"Royalties":0,"Occupancy":5680,"Travel":14301,"Conferences and meetings":1251,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":422,"Insurance":7035,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":78462,"INPACT EXPENSE":52643,"GLOBAL EXPENSES":16153,"ECONOMIC DATA SURVEY":6800,"SPEAKER FEES":2866},"All other expenses":795},"Functional Expenses":{"value":null,"Program Service Expenses":193342,"Management And General Expenses":95193,"Fundraising Expenses":0}},"Assets":{"value":233927,"Non-interest bearing cash":25682,"Savings and temp cash investments":188613,"Pledges and grants receivable":0,"Accounts receivable":14953,"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":4071,"Land, building, equipment":608,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":12521,"Sum of Total Liabilities":0,"Accounts payable, accrued":12521,"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":221406,"Net assets without donor restriction":0,"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":0.6700816192143068,"percentile":0.5212119259181685},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2167131224619744,"percentile":0.14337701732679067},"Liabilities to Assets Ratio":{"score":0.053525245055081286,"percentile":0.38272881014301097},"Operating Reserve Ratio":{"score":0.8107404647616407,"percentile":0.3663923008072132},"Officer Compensation Ratio":{"score":0.3216559516176547,"percentile":0.16798246877849446},"Program Expense Growth":{"score":0.001400745262399915,"percentile":0.32956398494945593},"Revenue Growth":{"score":-0.032416128395379,"percentile":0.2607342803493203},"Asset Growth":{"score":0.028847529964019535,"percentile":0.4411842794730442},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.43674757213942067,"percentile":0.18568777631633418}},"source_xml":"202313139349304416_public.xml"},{"Organization":{"value":null,"Person":["BRUCE C LEVINE","KEVIN R HESSLER","JAMES R VALK","DEMETRIA CHIOS","NANCY NICKS","DAN ROBERTSON","LAURA WINTZ","GLORIA PARSLEY"],"Title":["PRESIDENT","IMMED PAST P","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,90628],"Direct compensation":[0,0,0,0,0,0,0,90628],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provides seminars to members to enhance their knowledge in accounting firm management and their technical knowledge in tax and other areas.","year":2018,"name":"CPA MANAGEMENT SYSTEMS INC T/A INPACT AMERICAS","phone":3016948580,"website":"WWW.INPACTGLOBAL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GLORIA PARSLEY","year_formation":1983,"state_legal_domicile":"MD","total_volunteers":8,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 217050495, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":217050495},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":295076,"Contributions":{"value":220375,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":220375,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":74103,"Total revenue":74103,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":598,"Investment income total":598,"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":254354,"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":179779,"Current officers":90628,"Disqualified persons":0,"Other salaries and wages":73198,"Pension plan contributions":0,"Other employee benefits":2400,"Payroll taxes":13553},"Other expenses":{"value":74575,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2228,"Information technology":1542,"Royalties":0,"Occupancy":9138,"Travel":1245,"Conferences and meetings":3108,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":453,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":56665,"INPACT EXPENSES":32860,"ECONOMIC DATA SURVEY":15000,"SPEAKER FEES":7365,"BUSINESS PERMITS & FEES":1440},"All other expenses":196},"Functional Expenses":{"value":null,"Program Service Expenses":166279,"Management And General Expenses":88075,"Fundraising Expenses":0}},"Assets":{"value":343904,"Non-interest bearing cash":8807,"Savings and temp cash investments":283953,"Pledges and grants receivable":0,"Accounts receivable":51144,"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":25343,"Sum of Total Liabilities":0,"Accounts payable, accrued":4793,"Grants payable":0,"Deferred, revenue":20550,"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":318561,"Net assets without donor restriction":0,"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":0.653730627393318,"percentile":0.5140397799134799},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13800512410362076,"percentile":0.6823409479201716},"Liabilities to Assets Ratio":{"score":0.07369207685865824,"percentile":0.35441667363121954},"Operating Reserve Ratio":{"score":1.352068377143666,"percentile":0.5091875748621889},"Officer Compensation Ratio":{"score":0.3563065648662887,"percentile":0.14171298631972795},"Program Expense Growth":{"score":-0.008667337751307217,"percentile":0.29224525086096753},"Revenue Growth":{"score":0.00851840268748814,"percentile":0.4080483760380822},"Asset Growth":{"score":0.09858502195405265,"percentile":0.6796121594907742},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5516774433496369,"percentile":0.462316186580108}},"source_xml":"201913189349302501_public.xml"},{"Organization":{"value":null,"Person":["DEMETRIA CHIOS","NANCY NICKS","DAN ROBERTSON","LAURA WINTZ","JAMES R VALK","BRUCE C LEVINE","KEVIN R HESSLER","GLORIA PARSLEY"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER","PRESIDENT","IMMED PAS PRESIDENT","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,97657],"Direct compensation":[0,0,0,0,0,0,0,97657],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To contribute to the profitability and success of north america's small and midsized accounting and consulting firms through management and marketing programs and resources.","year":2020,"name":"CPA MANAGEMENT SYSTEMS INC T/A INPACT AMERICAS","phone":3016948580,"website":"WWW.INPACTGLOBAL.ORG","type":"990","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":"GLORIA PARSLEY","year_formation":1983,"state_legal_domicile":"MD","total_volunteers":7,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 21702, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":21702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"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":192520,"Contributions":{"value":168242,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":168242,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":23953,"Total revenue":23953,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":325,"Investment income total":325,"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":286768,"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":179528,"Current officers":97657,"Disqualified persons":0,"Other salaries and wages":69823,"Pension plan contributions":0,"Other employee benefits":2400,"Payroll taxes":9648},"Other expenses":{"value":107240,"Management services":0,"Legal":0,"Accounting":48,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3243,"Information technology":1811,"Royalties":0,"Occupancy":6455,"Travel":426,"Conferences and meetings":1292,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":422,"Insurance":960,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":90946,"GLOBAL EXPENSES":62259,"ECONOMIC DATA SURVEY":15000,"INPACT EXPENSE":7937,"SPEAKER FEES":5750},"All other expenses":1637},"Functional Expenses":{"value":null,"Program Service Expenses":195618,"Management And General Expenses":91150,"Fundraising Expenses":0}},"Assets":{"value":279448,"Non-interest bearing cash":30251,"Savings and temp cash investments":202184,"Pledges and grants receivable":0,"Accounts receivable":20745,"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":24582,"Land, building, equipment":1686,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":47745,"Sum of Total Liabilities":0,"Accounts payable, accrued":1045,"Grants payable":0,"Deferred, revenue":10000,"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":36700},"Fund balance":{"value":231703,"Net assets without donor restriction":0,"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":0.6821472409752831,"percentile":0.527076401923743},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.4895491377519219,"percentile":0.07582582842692583},"Liabilities to Assets Ratio":{"score":0.17085468495033065,"percentile":0.26916317209983726},"Operating Reserve Ratio":{"score":0.9744741393739887,"percentile":0.41630480538710685},"Officer Compensation Ratio":{"score":0.34054357529431456,"percentile":0.15306657185402825},"Program Expense Growth":{"score":0.012466734675618228,"percentile":0.37294655274502764},"Revenue Growth":{"score":-0.0231890576030473,"percentile":0.2866718124580225},"Asset Growth":{"score":0.06269001952093461,"percentile":0.5731542348423403},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4372106235435815,"percentile":0.1865753083313818}},"source_xml":"202131689349300948_public.xml"},{"Organization":{"value":null,"Person":["REYNOLD CICALESE","KEVIN HESSLER","RALPH CETRULO","DEMETRIA CHIOS","BRUCE LEVINE","JAMES RUZON","ROGER OVERTON","MARA AMBROSE"],"Title":["President","Treasurer","Director","Director","Director","Director","Director","SECRETARY/EXEC"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,74200],"Direct compensation":[0,0,0,0,0,0,0,73000],"Other compensation":[0,0,0,0,0,0,0,1200]},"Basic":{"value":null,"mission":"Provides seminars to members to enhance their knowledge in accounting firm management and their technical knowledge in tax and other areas.","year":2013,"name":"CPA MANAGEMENT SYSTEMS INC TA INPACT AMERICAS","phone":3016948580,"website":"WWW.INPACTAM.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1983,"state_legal_domicile":"MD","total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 21705, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":21705},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"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":249825,"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":249443,"Total revenue":{"value":249443,"MEMBERSHIP DUES":160820,"PROFESSIONAL EDUCATION":88623},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":382,"Investment income total":382,"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":276413,"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":135000,"Current officers":73000,"Disqualified persons":0,"Other salaries and wages":47615,"Pension plan contributions":0,"Other employee benefits":5813,"Payroll taxes":8572},"Other expenses":{"value":141413,"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":3600,"Travel":5325,"Conferences and meetings":87416,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1020,"Insurance":887,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":18351,"INPACT GLOBAL-GSC":6647,"COPIER LEASE":4528,"SUPPLIES-TECHNOLOGY":3636,"INPACT GLOBAL -ADMIN":3540},"All other expenses":24814},"Functional Expenses":{"value":null,"Program Service Expenses":173609,"Management And General Expenses":102804,"Fundraising Expenses":0}},"Assets":{"value":190162,"Non-interest bearing cash":2368,"Savings and temp cash investments":151019,"Pledges and grants receivable":0,"Accounts receivable":27620,"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":1189,"Land, building, equipment":6916,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1050},"Liabilities":{"value":22567,"Sum of Total Liabilities":0,"Accounts payable, accrued":22567,"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":167595,"Net assets without donor restriction":0,"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":0.6280782741766849,"percentile":0.5043958898922929},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10642649854898428,"percentile":0.21684198212273514},"Liabilities to Assets Ratio":{"score":0.11867250028922709,"percentile":0.3083711467586971},"Operating Reserve Ratio":{"score":0.6879633012919074,"percentile":0.324155223079471},"Officer Compensation Ratio":{"score":0.26843889397387244,"percentile":0.21929850694513972},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4787317322307274,"percentile":0.27144340743499046}},"source_xml":"201442259349302124_public.xml"},{"Organization":{"value":null,"Person":["GLORIA PARSLEY","LAURA WINTZ","JAMES VALK","JORI CULP","REYNOLD CICALESE","KEVIN HESSLER","BRUCE LEVINE","S MARA AMBROSE"],"Title":["EXEC. DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","IMMEDIATE PAST PRESIDENT","PRESIDENT","TREASURER","SECRETARY"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,15.0],"Total Compensation":[89200,0,0,0,0,0,0,23160],"Direct compensation":[89200,0,0,0,0,0,0,23160],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provides seminars to members to enhance their knowledge in accounting firm management and their technical knowledge in tax and other areas.","year":2016,"name":"CPA MANAGEMENT SYSTEMS INC T/A INPACT AMERICAS","phone":3016948580,"website":"WWW.INPACTGLOBAL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"S MARA AMBROSE","year_formation":1983,"state_legal_domicile":"MD","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 217050495, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":217050495},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":337578,"Contributions":{"value":239703,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":239703,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":97397,"Total revenue":97397,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":478,"Investment income total":478,"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":301737,"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":189248,"Current officers":89200,"Disqualified persons":81260,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":2400,"Payroll taxes":16388},"Other expenses":{"value":112489,"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":5731,"Travel":9327,"Conferences and meetings":21691,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":963,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":62787,"INPACT EXPENSES":36895,"SPEAKER FEES":14250,"WEBSITE":5887,"INTERNET/WEBSITE":5755},"All other expenses":11990},"Functional Expenses":{"value":null,"Program Service Expenses":207982,"Management And General Expenses":93755,"Fundraising Expenses":0}},"Assets":{"value":249884,"Non-interest bearing cash":10854,"Savings and temp cash investments":219686,"Pledges and grants receivable":0,"Accounts receivable":19344,"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":415,"Sum of Total Liabilities":0,"Accounts payable, accrued":415,"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":249469,"Net assets without donor restriction":0,"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":0.6892823883050471,"percentile":0.5308183561180347},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10617101825355918,"percentile":0.6337117223278719},"Liabilities to Assets Ratio":{"score":0.0016607705975572665,"percentile":0.5604238463013308},"Operating Reserve Ratio":{"score":0.8281516685060168,"percentile":0.37201549070087075},"Officer Compensation Ratio":{"score":0.3723772689461352,"percentile":0.1310709839627613},"Program Expense Growth":{"score":0.040723574869699276,"percentile":0.4946658143394907},"Revenue Growth":{"score":0.061034967042987304,"percentile":0.6499450844954059},"Asset Growth":{"score":0.08156532292424287,"percentile":0.6333183526983507},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5928874624659725,"percentile":0.584568022089508}},"source_xml":"201731359349302718_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["GLORIA PARSLEY","MICHAEL DESMOND","DAN ROBERTSON","NICHOLAS EELLS","EVA WEBB","PHIL CAPPS","MIKE TODRES","PETER PHISTER"],"Title":["EXECUTIVE DI","PRESIDENT","VICE PRESIDE","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[89181,0,0,0,0,0,0,0],"Direct compensation":[89181,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To contribute to the profitability and success of north america's small and midsized accounting and consulting firms through management and marketing.","year":2023,"name":"CPA MANAGEMENT SYSTEMS INC","phone":3016948580,"website":"WWW.CPAMS.ORG","type":"990EZ","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-08-31T00:00:00","address":"PO BOX 495, FREDERICK, MD, 21705, USA","city":"FREDERICK","state":"MD","country":"USA","zip_code":21705},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":2745,"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":2683,"Total revenue":2683,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3,"Investment income total":3,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":59,"Other total":59,"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":154468,"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":107594,"Current officers":107594,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":46874,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6986,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":34,"Itemized Expenses":39854,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"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":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":0,"Net assets without donor restriction":0,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-55.272495446265935,"percentile":0.0039162945038793045},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Operating Reserve Ratio":{"score":0.0,"percentile":0.01998217959084195},"Officer Compensation Ratio":{"score":0.5773428800787218,"percentile":0.0512208022575306},"Program Expense Growth":{"score":-0.05775895454830607,"percentile":0.18672648952314522},"Revenue Growth":{"score":-0.08300632145005588,"percentile":0.16456229557167978},"Asset Growth":{"score":-0.03677129219213858,"percentile":0.1940699675089372},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.22322266538820024,"percentile":0.0021408360119614836}},"source_xml":"202423519349200042_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}