Nonprofit · EIN 52-1330327
CPA FIRM MANAGEMENT ASSOCIATION INC
Tax-exempt · LEXINGTON, KY 40507
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $368,063 | $354,159 | $13,904 | $328,964 | $142,037 | $186,927 |
| December 31, 2024 | 990 | $513,490 | $574,620 | -$61,130 | $299,555 | $126,532 | $173,023 |
| December 31, 2023 | 990 | $294,583 | $340,841 | -$46,258 | $327,280 | $93,127 | $234,153 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $366,503
- Investment income
- $1,560
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $184
- Accounting fees
- $2,977
- Travel
- $37,967
- Program services (functional)
- $168,949
- Management and general (functional)
- $185,210
Balance sheet and other
- Total assets, start of year
- $299,555
- Total assets, end of year
- $328,964
- Total liabilities, end of year
- $142,037
- Net assets, end of year
- $186,927
- Net assets without donor restrictions
- $186,927
- Gross receipts
- $368,063
- Employees
- 0
- Volunteers
- 12
- Year formed
- 1984
- State of legal domicile
- MD
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KRISTINE LATCHAW | CHAIR Trustee or director, Officer | 0.75 | $0 |
| DANIEL GREGORY | VICE CHAIR Trustee or director, Officer | 0.5 | $0 |
| KIM FITZGERALD | SECRETARY-TREASURER Trustee or director, Officer | 0.5 | $0 |
| JANA CINNAMON | PAST CHAIR Trustee or director, Officer | 0.5 | $0 |
| KIM RUSSO | AT-LARGE BOARD MEMBER Trustee or director | 0.25 | $0 |
| SARAH SNELL | AT-LARGE BOARD MEMBER Trustee or director | 0.25 | $0 |
| MARGOT SUNTER | AT-LARGE BOARD MEMBER Trustee or director | 0.25 | $0 |
| TAMMY GOODWIN | AT-LARGE BOARD MEMBER Trustee or director | 0.25 | $0 |
| KAREN DEBORA | AT-LARGE BOARD MEMBER Trustee or director | 0.25 | $0 |
| JON TONKOWICH | AT-LARGE BOARD MEMBER Trustee or director | 0.25 | $0 |
| BILL REEB | BOARD ADVISOR Trustee or director | 0.25 | $0 |
| ROMAN KEPCZYK | BOARD ADVISOR Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANA CINNAMON | CHAIR Trustee or director, Officer | 1 | $0 |
| KRISTINE LATCHAW CPA PAFM | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| LARRY SHEFTEL PHR SHRM-CP PAFM | IMMEDIATE PAST CHAIR Trustee or director, Officer | 0.5 | $0 |
| DANIEL GREGORY PAFM | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 |
| KIMBERLY RUSSO PAFM | DIRECTOR OF PROFESSIONAL A Trustee or director | 0.5 | $0 |
| SARAH SNELL PAFM | DIRECTOR OF MEMBERSHIP & G Trustee or director | 0.5 | $0 |
| KIMBERLY FITZGERALD PAFM | DIRECTOR OF EDUCATION Trustee or director | 1 | $0 |
| MARGOT SUNTER CGA CPA | DIRECTOR OF INFORMATION AND COMMUNICATION Trustee or director | 0.3 | $0 |
| JON TONKOWICH | DIRECTOR AT LARGE Trustee or director | 0.5 | $0 |
| JEREMY RAINES | DIRECTOR AT LARGE Trustee or director | 0.5 | $0 |
| ROMAN KEPCZYK CPA CITP CGMA | ADVISOR Trustee or director | 0.5 | $0 |
| WILLIAM REEB CPA CITP CGMA | ADVISOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY SHEFTEL PHR SHRM-CP PAFM | CHAIR Trustee or director, Officer | 0.75 | $0 |
| JANA CINNAMON | VICE CHAIR Trustee or director, Officer | 0.5 | $0 |
| KRISTINE LATCHAW CPA PAFM | SECRETARY/TREASURER Trustee or director, Officer | 0.5 | $0 |
| MICHAEL ALAN ALEXANDER CPA PAFM | IMMEDIATE PAST CHAIR Trustee or director, Officer | 0.75 | $0 |
| LAUREN FITCH JD PAFM | DIRECTOR OF INFORMATION & COMMUNICATION Trustee or director | 0.25 | $0 |
| DANIEL GREGORY PAFM | DIRECTOR OF CHAPTER DEVELOPMENT Trustee or director | 0.75 | $0 |
| KIM FITZGERALD PAFM | DIRECTOR OF EDUCATION Trustee or director | 0.8 | $0 |
| KIM RUSSO PAFM | DIRECTOR OF PROFESSIONAL AWARENESS Trustee or director | 0.5 | $0 |
| SARAH SNELL PAFM | DIRECTOR OF MEMBERSHIP & GROWTH Trustee or director | 0.75 | $0 |
| MARGOT SUNTER CGA CPA | DIRECTOR AT LARGE Trustee or director | 0.5 | $0 |
| WILLIAM REEB CPA CITP CGMA | ADVISOR Trustee or director | 0.25 | $0 |
| ROMAN KEPCZYK CPA CITP CGMA | ADVISOR Trustee or director | 0.75 | $0 |
Address and contacts
- Address (IRS master file)
- 201 E MAIN ST STE 810, LEXINGTON, KY 40507-2010
- In care of
- % KIM FITZGERALD
- Mailing address (990-N for 2014)
- 111 Rockville Pike Suite 475, Rockville MD 20850
- Principal officer (990 for 2025)
- DANIEL GREGORY, 201 EAST MAIN STREET 810, LEXINGTON, KY 40507
- Principal officer (990-N for 2014)
- Kim Fitzgerald, 111 Rockville Pike Suite 475, Rockville MD 20850
- Signed the 990
- DANIEL GREGORY, CHAIR
- Phone
- (937) 222-0030
- Website
- WWW.CPAFMA.ORG
- Return prepared by
- BESTEN & DIERUF PLLC
Mission
CPAFMA WILL BE A STRATEGIC ENABLER OF RELATIONSHIPS AND PROVIDER OF VALUABLE CONNECTIONS, RESOURCES AND EDUCATION TO SUPPORT HOLISTIC CPA FIRM PRACTICE MANAGEMENT IN AREAS SUCH AS STRATEGY/PARTNER ISSUES, HUMAN RESOURCES, TECHNOLOGY, FINANCE, MARKETING AND BUSINESS DEVELOPMENT, IN-FIRM COMMUNICATIONS, CLIENT SERVICE, OPERATIONS AND FACILITIES.
Program accomplishments
- MEMBERSHIP: MEMBERS RECEIVE ACCESS TO (1) EDUCATIONAL PROGRAMS - INCLUDES SEVERAL LOCAL AND REGIONAL EVENTS, THE NATIONAL PRACTICE MANAGEMENT CONFERENCE, AND MAPCASTS FOCUSING ON SPECIFIC TOPICS OF INTEREST, (2) CONNECT, AN ONLINE COMMUNITY THAT PROVIDES MEMBERS WITH A PLACE TO INTERACT AND ENGAGE WHILE KEEPING RESOURCES ORGANIZED AND EASILY ACCESSIBLE TO MEMBERS, (3) RESOURCES AND BEST PRACTICES - MEMBERS STAY INFORMED WITH RESOURCES PROVIDING KEY DEVELOPMENTS, INFORMATION ON THE LATEST TRENDS AND TOP ISSUES, NEW RULES AND HOT TOPICS IN THE CPA PROFESSION AND THE EVER-CHANGING ACCOUNTING WORLD, AND (4) JOB MARKET - THE CPAFMA JOB MARKET IS UPDATED FREQUENTLY AND HOSTS POSITIONS AND RESUMES FROM ALL ACCOUNTING PROFESSION POSITIONS WITHIN CPA FIRMS OF ALL SIZES.Expenses $77,787 · revenue $285,315
- ANNUAL MEETING: CPAFMA HOSTS A NATIONAL PRACTICE MANAGEMENT CONFERENCE EACH YEAR (EVERY OTHER YEAR IN PARTNERSHIP WITH AICPA ENGAGE). THE TWO-AND-A-HALF-DAY CONFERENCE COVERS A WIDE RANGE OF MANAGEMENT, HUMAN RESOURCES, MARKETING, LEADERSHIP, AND TECHNOLOGY ISSUES.Expenses $54,247 · revenue $67,423
- OTHER PROGRAMS: CPAFMA'S PUBLIC ACCOUNTING FIRM MANAGER (PAFM) PROGRAM PROVIDES THE OPPORTUNITY TO DEMONSTRATE THAT FIRMS HAVE EXPERIENCE WITH THE KNOWLEDGE, LEADERSHIP, SKILLS, AND ABILITIES TO OPERATE AT A HIGH LEVEL OF EXPERTISE IN THE FIELD OF ACCOUNTING FIRM MANAGEMENT.Expenses $36,915 · revenue $13,765
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-1330327
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $328,964
- Income (IRS master file)
- $368,063
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $368,063 | $354,159 | $328,964 | XML |
| 990 | December 2024 | $513,490 | $574,620 | $299,555 | XML |
| 990 | December 2023 | $294,583 | $340,841 | $327,280 | XML |
| 990 | December 2022 | $444,816 | $558,834 | $420,960 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2014 Officer: Kim Fitzgerald | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
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 52-1330327).
Questions about CPA FIRM MANAGEMENT ASSOCIATION INC
- What is the EIN of CPA FIRM MANAGEMENT ASSOCIATION INC?
- The employer identification number (EIN) of CPA FIRM MANAGEMENT ASSOCIATION INC is 52-1330327.
- Is CPA FIRM MANAGEMENT ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1985.
- Are donations to CPA FIRM MANAGEMENT ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CPA FIRM MANAGEMENT ASSOCIATION INC 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 CPA FIRM MANAGEMENT ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CPA FIRM MANAGEMENT ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CPA FIRM MANAGEMENT ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names DANIEL GREGORY.
- Who are the officers and directors of CPA FIRM MANAGEMENT ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does CPA FIRM MANAGEMENT ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $368,063, expenses of $354,159 and total assets of $328,964 at year end.
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