Nonprofit · EIN 34-1287607
THE ATTORNEY - CPA FOUNDATION
Tax-exempt · CLEVELAND, OH 44124
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $56,540 | $146,693 | -$90,153 | $1,645,757 | $0 | $1,645,757 |
| June 30, 2024 | 990 | $121,513 | $101,756 | $19,757 | $1,735,910 | $0 | $1,735,910 |
| June 30, 2023 | 990 | $53,201 | $24,200 | $29,001 | $1,697,053 | $0 | $1,697,053 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,205
- Program service revenue
- $0
- Investment income
- $55,335
- Net gain from sales of assets
- $7,505
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $60,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $29,800
- Program services (functional)
- $146,693
Balance sheet and other
- Total assets, start of year
- $1,735,910
- Total assets, end of year
- $1,645,757
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,645,757
- Publicly traded securities
- $1,591,659
- Net assets without donor restrictions
- $1,496,713
- Net assets with donor restrictions
- $149,044
- Gross receipts
- $530,726
- Employees
- 0
- Volunteers
- 15
- Year formed
- 1979
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patti M Richards | President/Trustee Trustee or director, Officer | – | $0 |
| Murry Saylor | Executive Vice President Trustee or director, Officer | – | $0 |
| Marty Davidoff | Vice President of Education/Trustee Trustee or director, Officer | – | $0 |
| Thomas McCulloch | Secretary / Trustee Trustee or director, Officer | – | $0 |
| Robert Scharar | Treasurer / Trustee Trustee or director, Officer | – | $0 |
| Howard Port | Assistant Sec / Treas Trustee or director, Officer | – | $0 |
| David Berger | Assistant Treasurer / Trustee Trustee or director, Officer | – | $0 |
| Phillip Kass | Trustee Trustee or director | – | $0 |
| Richard Alphonso | Trustee Trustee or director | – | $0 |
| John Pramberg | Trustee Trustee or director | – | $0 |
| R Stephen Scott | Trustee Trustee or director | – | $0 |
| Joseph Brotherton | Trustee Trustee or director | – | $0 |
| Leonard Weiner | Trustee Trustee or director | – | $0 |
| Walter C Youngman Jr | Trustee Trustee or director | – | $0 |
| Annette Nellen | Trustee Trustee or director | – | $0 |
990 for the year ended June 30, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patti M Richards | President/Trustee Trustee or director, Officer | – | $0 |
| Sydney Traum | Trustee Trustee or director, Officer | – | $0 |
| Murry Saylor | Executive Vice President Trustee or director, Officer | – | $0 |
| Marty Davidoff | Vice President of Education/Trustee Trustee or director, Officer | – | $0 |
| Thomas McCulloch | Secretary / Trustee Trustee or director, Officer | – | $0 |
| Robert Scharar | Treasurer / Trustee Trustee or director, Officer | – | $0 |
| Howard Port | Assistant Sec / Treas Trustee or director, Officer | – | $0 |
| David Berger | Assistant Treasurer / Trustee Trustee or director, Officer | – | $0 |
| Phillip Kass | Trustee Trustee or director | – | $0 |
| Richard Alphonso | Trustee Trustee or director | – | $0 |
| John Pramberg | Trustee Trustee or director | – | $0 |
| R Stephen Scott | Trustee Trustee or director | – | $0 |
| Joseph Brotherton | Trustee Trustee or director | – | $0 |
| Leonard Weiner | Trustee Trustee or director | – | $0 |
| Walter C Youngman Jr | Trustee Trustee or director | – | $0 |
990 for the year ended June 30, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patti M Richards | President/Trustee Trustee or director, Officer | – | $0 |
| Sydney Traum | Trustee Trustee or director, Officer | – | $0 |
| Murry Saylor | Executive Vice President Trustee or director, Officer | – | $0 |
| Marty Davidoff | Vice President of Education/Trustee Trustee or director, Officer | – | $0 |
| Thomas McCulloch | Secretary / Trustee Trustee or director, Officer | – | $0 |
| Robert Scharar | Treasurer / Trustee Trustee or director, Officer | – | $0 |
| Howard Port | Assistant Sec / Treas Trustee or director, Officer | – | $0 |
| David Berger | Assistant Treasurer / Trustee Trustee or director, Officer | – | $0 |
| Phillip Kass | Trustee Trustee or director | – | $0 |
| Richard Alphonso | Trustee Trustee or director | – | $0 |
| John Pramberg | Trustee Trustee or director | – | $0 |
| R Stephen Scott | Trustee Trustee or director | – | $0 |
| Joseph Brotherton | Trustee Trustee or director | – | $0 |
| Leonard Weiner | Trustee Trustee or director | – | $0 |
| Walter C Youngman Jr | Trustee Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 5845 LANDERBROOK DR, CLEVELAND, OH 44124-4017
- Principal officer (990 for 2024)
- Robert Scharar, 791 Town Country Blvd 250, Huston, TX 77024
- Signed the 990
- Robert Scharar, Treasurer / Trustee
- Phone
- (216) 360-8253
- Website
- attorney-cpafoundation.com
- Return prepared by
- Stephen Freireich CPA
Mission
It promotes scholarly research and academic excellence in these two fields with a special emphasis on areas where Law and Accounting intersect or overlap. It promotes education of individuals studying in these joint areas.
Program accomplishments
- It promotes education of individuals studying in Law and Accounting and the education of each profession and the general public about the unique qualities of duly qaulified practitioners.Expenses $146,693 · grants $60,000 · revenue $56,540
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 34-1287607
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1980
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,645,757
- Income (IRS master file)
- $530,726
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $56,540 | $146,693 | $1,645,757 | IRS |
| 990 | June 2024 | $121,513 | $101,756 | $1,735,910 | XML |
| 990 | June 2023 | $53,201 | $24,200 | $1,697,053 | XML |
| 990 | June 2022 | $154,383 | $41,345 | $1,687,152 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-1287607).
Questions about THE ATTORNEY - CPA FOUNDATION
- What is the EIN of THE ATTORNEY - CPA FOUNDATION?
- The employer identification number (EIN) of THE ATTORNEY - CPA FOUNDATION is 34-1287607.
- Is THE ATTORNEY - CPA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
- Are donations to THE ATTORNEY - CPA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE ATTORNEY - CPA FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE ATTORNEY - CPA FOUNDATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE ATTORNEY - CPA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of THE ATTORNEY - CPA FOUNDATION?
- The 990 for the year ended June 30, 2025 names Robert Scharar.
- Who are the officers and directors of THE ATTORNEY - CPA FOUNDATION?
- The 990 for the year ended June 30, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does THE ATTORNEY - CPA FOUNDATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $56,540, expenses of $146,693 and total assets of $1,645,757 at year end.
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