2024-02-09T19:09:35-05:00 2023-03-31 870516083 LARSON & COMPANY PC 11240 S RIVER HEIGHTS DR SUITE 300 SOUTH JORDAN UT 840955123 990 2022-04-01 876127438 UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS UTAH 8014668022 15 WEST SOUTH TEMPLE SUITE 1625 SALT LAKE CITY UT 84101 SUSAN SPEIRS CPA CEO 8018346635 2024-02-06 true SUSAN SPEIRS 999009999 false RICHARD SCORESBY CPA P00573067 8013131900 2024-02-06 2022 2023-04-26 12:10:37Z SUSAN SPEIRS CPA 15 WEST SOUTH TEMPLE SUITE 1625 SALT LAKE CITY UT 84101 2635269 false X WWW.UACPA.ORG X 1983 UT THE UACPA REPRESENTS KNOWLEDGEABLE PROFESSIONALS SERVING BUSINESS WHO SUBSCRIBE TO OUR CORE VALUES OF COMPETENCY, INTEGRITY, AND TRUST. WE SUPPORT AND CHALLENGE OUR MEMBERS THROUGH STRATEGIC EDUCATION, LEADERSHIP DEVELOPMENT, BENEFICIAL ALLIANCES, AND PUBLIC AWARENESS, TO HELP THEM FLOURISH IN A COMPETITIVE AND CHANGING WORLD. 11 10 4 225 0 0 1078330 1337057 89305 112701 0 1167635 1449758 11974 50250 0 477803 498939 0 0 742591 816312 1232368 1365501 -64733 84257 2773323 3138210 586222 1005055 2187101 2133155 X THE UACPA REPRESENTS KNOWLEDGEABLE PROFESSIONALS SERVING BUSINESS WHO SUBSCRIBE TO OUR CORE VALUES OF COMPETENCY, INTEGRITY, AND TRUST. WE SUPPORT AND CHALLENGE OUR MEMBERS THROUGH STRATEGIC EDUCATION, LEADERSHIP DEVELOPMENT, BENEFICIAL ALLIANCES, AND PUBLIC AWARENESS, TO HELP THEM FLOURISH IN A COMPETITIVE AND CHANGING WORLD. false false CONTINUED EFFORTS TO INTRODUCE THE ACCOUNTING PROFESSION AT THE HIGH SCHOOL LEVEL. ACCOMPLISHMENTS INCLUDE: PARTICIPATING IN SEVERAL INVITATIONS TO JUDGE STUDENTS IN DECA COMPETITIONS, PARTNERING WITH UNIVERSITIES TO CREATE DAY CAMPS AND WEEK LONG CAMPS TO INTRODUCE THE PROFESSION TO STUDENTS. PARTNERING WITH OTHER STATES TO PROVIDE SPECIALTY CONFERENCES AND CPES FOR MEMBERS IN SPECIALTY FIELDS. MAINTAIN AND ENHANCE THE ADVOCACY ROLE OF THE PROFESSION IN OFFERING INPUT ON LEGISLATIVE, ADMINISTRATIVE AND OTHER MATTERS IN THE STATE OF UTAH. THE UACPA CONTINUES TO PLAY AN INTEGRAL ROLE WITH REGARDS TO FISCAL AND TAX POLICY ISSUES IN THE STATE OF UTAH. ALSO PARTICIPATED IN CONVERSATIONS REGARDING BARRIERS TO ENTRY IN THE CPA PROFESSION. false false false true false false false false false true false false true true true false true false false false false false false false false false true false true false false false false false false false false false false false true false false true 12 0 true 4 true false false false false false false false false X 11 10 false false false false true false false true true false true true true true true true false true true false false X SUSAN A SPEIRS CPA 8014668022 15 WEST SOUTH TEMPLE STE 1625 SALT LAKE CITY UT 84101 SUSAN SPEIRS CPA CEO 50.00 X X 178789 0 25829 ANNETTE ANDERSON MEMBER-AT-LA 1.00 X 0 0 0 MARK ANDERSON TREASURER 1.00 X X 0 0 0 ERIC GREENE EMERG PROFES 1.00 X 0 0 0 RAY LANGHAIM PRESIDENT 1.00 X X 0 0 0 PAUL SKEEN AICPA COUNCI 1.00 X 0 0 0 CHRIS SKOUSEN MEMBER-AT-LA 1.00 X 0 0 0 JASON TOMLINSON VICE PRESIDE 1.00 X X 0 0 0 TAD TUTTLE SECRETARY 1.00 X X 0 0 0 STACY WEIGHT IMM. PAST PR 1.00 X 0 0 0 DUSTIN WOOD PRESIDENT - 1.00 X X 0 0 0 178789 25829 1 false true false MEMBERSHIP DUES 900099 746664 746664 CONTINUING EDUCATION 611430 546843 546843 PUBLICATION SALES 900099 26855 26855 ANNUAL AWARDS AND EVENTS 900099 8125 8125 DEI INITATIVE 611430 5000 5000 3570 3570 1337057 117434 117434 1180778 1185511 -4733 -4733 -4733 1449758 1337057 112701 50250 221384 219012 9810 19621 29112 1743 15600 40000 9159 63837 61128 65939 88391 29016 351715 9046 8689 MERCHANT FEES 35920 MOVING 23015 CHAPTER EXPENSES 8077 EMPLOYEE EDUCATION 3525 1512 1365501 0 0 0 215742 139235 107042 54845 50532 26155 19389 19762 100401 82853 23098 17548 2340394 2354470 17126 526195 2773323 3138210 138498 113955 447724 338166 552934 586222 1005055 X 2144250 2072993 42851 60162 2187101 2133155 2773323 3138210 84257 -159328 21125 X false true X true false false false true 746664 40000 23487 63487 27851 35636 33299 24772 8527 67102 58081 9021 17548 RIGHT OF USE 526195 526195 LEASE LIABILITY 552934 552934 X 1322176 -159328 31746 -127582 1449758 1449758 1325532 10281 10281 1315251 50250 50250 1365501 SCHEDULE D, PAGE 3, PART X THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") HAS PROVIDED GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ENTITY'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED IF CHALLENGED OR EXAMINED BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN INCOME TAX POSITIONS. GENERALLY, THE ASSOCIATION'S INFORMATIONAL TAX RETURNS REMAIN SUBJECT TO EXAMINATION FOR THREE YEARS FROM THE DATE FILED WITH THE APPLICABLE TAXING AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D INCOME FROM CPA FOUNDATION 31,746 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES FROM CPA FOUNDATION 10,281 SCHEDULE D, PAGE 4, PART XII, LINE 4B FOUNDATION GRANT 50,250 false UTAH CPA FOUNDATION 15 WEST SOUTH TEMPLE SUITE 1625 SALT LAKE CITY UT 84101 870626076 501C3 50250 EDUCATION 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE GRANT WAS MADE TO A RELATED ORGANIZATION THAT IS CONTROLLED BY THE UACPA SO NO ADDITIONAL MONITORING IS NEEDED. X X false false false SUSAN SPEIRS CPA CEO 151334 27455 7634 18195 204618 FORM 990 - ORGANIZATION'S MISSION THE UACPA REPRESENTS KNOWLEDGEABLE PROFESSIONALS SERVING BUSINESS WHO SUBSCRIBE TO OUR CORE VALUES OF COMPETENCY, INTEGRITY, AND TRUST. WE SUPPORT AND CHALLENGE OUR MEMBERS THROUGH STRATEGIC EDUCATION, LEADERSHIP DEVELOPMENT, BENEFICIAL ALLIANCES, AND PUBLIC AWARENESS, TO HELP THEM FLOURISH IN A COMPETITIVE AND CHANGING WORLD. FORM 990, PAGE 6, PART VI, LINE 6 CPAS WHO PRACTICE IN UTAH ARE ELIGIBLE TO BECOME MEMBERS. CPAS ARE REQUIRED TO ADHERE TO THE ORGANIZATION'S BYLAWS IN ORDER TO RETAIN THEIR MEMBERSHIP IN GOOD STANDING. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS FIRST REVIEWED BY THE FINANCE DIRECTOR AND CEO AND THEN DISTRIBUTED TO THE GOVERNING BODY FOR REVIEW. ONCE THEY ARE SATISFIED THAT THE RETURNS ARE COMPLETE AND ACCURATE, THEY AUTHORIZE THE PREPARER TO ELECTRONICALLY FILE THE RETURNS. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS, DIRECTORS, AND STAFF ARE REQUIRED TO REPORT CONFLICTS OF INTEREST IMMEDIATELY. DISCIPLINARY ACTION IS AVAILABLE UP TO AND INCLUDING TERMINATION AT THE DIRECTION OF THE CEO AND EXECUTIVE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A A COMPENSATION COMMITTEE COMPRISED OF THE PAST TWO UACPA PRESIDENTS AND THE CURRENT UACPA PRESIDENT ANNUALLY REVIEW THE CEO'S COMPENSATION USING APPLICABLE COMPARABILITY DATA AND CONSIDERING JOB PERFORMANCE. FORM 990, PAGE 6, PART VI, LINE 19 ALL DOCUMENTS THAT ARE OPEN FOR PUBLIC INSPECTION WILL BE MADE AVAILABLE ONCE A REQUEST IS RECEIVED. UTAH CPA FOUNDATION 15 WEST SOUTH TEMPLE SUITE 1625 SALT LAKE CITY UT 84101 870626076 CHARITABLE UT 501C3 7 UACPA false false true false false false false false false false false false true false true true false false true false