2024-03-04T10:46:30-06:00 2023-04-30 341884125 CBIZ MHM LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2022-05-01 866050429 ARIZONA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ARIZ 6022524144 410 N 44TH ST STE 205 PHOENIX AZ 85008 EUGENE PARK SECRETARY/TREASURER 6022524144 2024-02-28 1 EUGENE PARK 999009999 1 KRISTEN BASS P01247587 6022646835 2024-02-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X OLIVER YANDLE 410 N 44TH ST STE 205 PHOENIX AZ 85008 4028469 0 X WWW.ASCPA.COM X 1960 AZ WE ENHANCE THE SUCCESS OF OUR MEMBERS AND LEAD OUR PROFESSION. 16 16 12 16 69857 0 0 0 2859154 2891079 96100 120564 125871 63634 3081125 3075277 0 6000 0 0 1239052 1364589 0 0 0 1698733 1744328 2937785 3114917 143340 -39640 5315175 5295083 964647 992895 4350528 4302188 WE ENHANCE THE SUCCESS OF OUR MEMBERS AND LEAD OUR PROFESSION. 0 0 PROVIDE CONTINUING PROFESSIONAL EDUCATION TO MEMBERS OF THE PROFESSION THROUGH SEMINARS AND CONFERENCES. THE SOCIETY OFFERED A VARIETY OF CPE SEMINARS RANGING IN LENGTH FROM 2 HOURS TO 16 HOURS BOTH IN-PERSON CLASSROOM SETTINGS AND LIVE INTERACTIVE WEBINARS AND WEBCASTS. CONFERENCES ARE DEVELOPED BY VOLUNTEER PLANNING COMMITTEES THAT CREATE AGENDAS WITH UP-TO-DATE TOPICS AND BRING IN EXPERTS IN THE RESPECTIVE FIELD. THE CONTINUING PROFESSIONAL EDUCATION PROGRAM HAD 4,828 PARTICIPANTS IN THE FY 2022-2023. THE SOCIETY PROVIDES INFORMATION REGARDING THE PRACTICE OF ACCOUNTING AND METHODS OF ACCOUNTING USED BY MEMBERS AND THE GENERAL PUBLIC. THE SOCIETY SPONSORS AN ONLINE FORUM THAT ALLOWS MEMBERS TO POST INFORMATION ON A VARIETY OF TOPICS AND INDUSTRIES. THE SOCIETY HELPS THE PUBLIC LEARN MORE ABOUT WHO CPAS ARE AND HOW THEY HELP THE PUBLIC THROUGH MEDIA CAMPAIGNS AND PROJECTS. THE SOCIETY ALSO ENGAGES COLLEGE STUDENTS WHO ARE ACCOUNTING MAJORS OR HAVE AN INTEREST IN ACCOUNTANCY. THE SOCIETY PUBLISHES A PROFESSIONAL JOURNAL (6 ISSUES) THAT PROVIDE UPDATES TO THE ACCOUNTANTS IN ARIZONA, ARTICLES FROM VARIOUS CPA'S THAT FOCUS ON A SPECIFIC AREA OF INTEREST, AND UPCOMING CHANGES AND UPDATES WITHIN THE PROFESSION. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 18 0 1 12 1 1 1 0 0 0 1 1 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X ANNA NIEMKIEWICZ 6023242972 410 N 44TH ST STE 205 PHOENIX AZ 85008 RACHEL CRUMP CHAIR 3.00 0.15 X X 0 0 0 ANDREA LEVY CHAIR - ELECT 3.00 0.50 X X 0 0 0 LAUREN MURRO SECRETARY/TREASURER 3.00 3.50 X X 0 0 0 TOM DUENSING IMMEDIATE PAST CHAIR 3.00 3.50 X X 0 0 0 BEN CILEK DIRECTOR 1.00 0.15 X 0 0 0 DAVE COLLINS DIRECTOR 1.00 0.15 X 0 0 0 SAMANTHA CRUM DIRECTOR 1.00 0.15 X 0 0 0 TITHI DEBNATH DIRECTOR 1.00 0.15 X 0 0 0 GLEN EVANS DIRECTOR 1.00 0.15 X 0 0 0 BARBARA GONZALEZ DIRECTOR 1.00 0.15 X 0 0 0 JOE HEIDLEBURG DIRECTOR 1.00 0.15 X 0 0 0 GABBY LUOMA DIRECTOR 1.00 0.15 X 0 0 0 EUGENE PARK DIRECTOR 1.00 3.15 X 0 0 0 JESSE PORRAS DIRECTOR 1.00 0.15 X 0 0 0 MEGAN ROMO DIRECTOR 1.00 0.15 X 0 0 0 CHRISTOPHER TYHURST DIRECTOR 1.00 0.15 X 0 0 0 OLIVER YANDLE PRESIDENT/CEO 40.00 X 262671 0 11135 ANNA NIEMKIEWICZ DIRECTOR OF FINANCE & ADMIN 40.00 X 130552 0 0 HEIDI FREI DIRECTOR OF MARKETING 40.00 X 133276 0 10222 526499 0 21357 3 0 1 0 0 CONT. EDU/CONFERENCES 611430 1451249 1451249 MEMBERSHIP DUES 611430 1276165 1276165 ADVERTISING 541800 149107 69857 79250 SECTION INCOME 611430 14558 14558 2891079 120564 120564 51403 51403 933078 933078 0 0 32345 20114 12231 12231 3075277 2754203 69857 251217 6000 592733 621445 21426 44677 84308 5626 79980 77885 24062 69538 29090 21212 179350 99485 31505 7417 682 41576 10977 CONT. EDU/CONFERENCES 865511 CREDIT CARD CHARGES 81991 AZCPA MAGAZINE EXPENSES 54457 EVENT EXPENSES 44367 19617 3114917 681729 463203 704219 617303 74545 67792 2937 0 78869 113181 369720 344644 65473 25076 3707403 3881839 0 37719 0 88970 5315175 5295083 316026 322238 609431 570896 10091 7330 29099 92431 964647 992895 X 4350528 4302188 4350528 4302188 5315175 5295083 -39640 -8700 0 X 0 1 X 1 0 0 0 1 1267890 100342 2778 103120 100290 2830 103538 99109 4429 266182 245535 20647 25076 OPERATING LEASE LIABILITY 92431 92431 X 2235767 -8700 -806748 -815448 3051215 24062 24062 3075277 2293290 67946 67946 2225344 24062 865511 889573 3114917 PART X, LINE 2: THE SOCIETY IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. UNDER THE CURRENT INTERNAL REVENUE CODE, NET ADVERTISING INCOME EARNED FROM THE PUBLICATION OF THE SOCIETY'S MONTHLY NEWSLETTER IS SUBJECT TO INCOME TAX. THE SOCIETY HAD NO NET INCOME SUBJECT TO INCOME TAX FOR THE YEAR ENDED APRIL 30, 2023. THE SOCIETY ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC 740, INCOME TAXES BY APPLYING A MORE-LIKELY-THAN-NOT THRESHOLD TO THE RECOGNITION AND DE-RECOGNITION OF UNCERTAIN TAX POSITIONS IN EARNINGS IN THE YEAR OF SUCH CHANGE. THE SOCIETY EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. THE SOCIETY'S FEDERAL TAX FILINGS FOR FISCAL YEARS 2020, 2021 AND 2022 ARE GENERALLY SUBJECT TO INTERNAL REVENUE SERVICE ("IRS") EXAMINATION FOR THREE YEARS AFTER FILING. THE SOCIETY'S STATE TAX FILINGS FOR FISCAL YEARS 2019, 2020, 2021 AND 2022 ARE GENERALLY SUBJECT TO STATE TAXING AUTHORITY EXAMINATION FOR FOUR YEARS AFTER FILING. PART XI, LINE 2D - OTHER ADJUSTMENTS: ARIZONA CPA FOUNDATION REVENUE 29,213. ASCPA-PAC REVENUE 35,550. CONTINUING EDUCATION/CONF. COST OF SALES -865,511. ELIMINATING ENTIRES -6,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: ARIZONA CPA FOUNDATION EXPENSE 35,051. ASCPA-PAC EXPENSES 38,895. ELIMINATING ENTIRES -6,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTINUING EDUCATION/CONF. COST OF SALES 865,511. 1 AZ CPA FOUNDATION FOR INNOVATION & EDUCATION 410 N 44TH ST STE 205 PHOENIX AZ 85008 237339629 501(C)(3) 6000 0 GENERAL SUPPORT 1 PART I, LINE 2: THE ASCPA BOARD VOTES ON THE AMOUNT OF ASSISTANCE THAT WILL BE GIVEN TO THE FOUNDATION ON A YEARLY BASIS. THE FOUNDATION AND THE ASSOCIATION SHARE COMMON MANAGEMENT WHO OVERSEE THE EXPENDITURE AND REPORT TO BOTH BOARDS THROUGH THE PROVISION OF FINANCIAL STATEMENTS AT THE REGULARLY HELD BOARD MEETINGS. X X X X X X 0 0 0 OLIVER YANDLE PRESIDENT/CEO 226536 0 36135 0 0 0 2620 0 8515 0 273806 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDES NON-FIXED PAYMENTS BASED ON MEETING ORGANIZATIONAL GOALS AND APPROVAL OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS EIGHT CLASSES OF MEMBERS. (1)FULL MEMBERS - VOTING,(2) CANDIDATE MEMBERS - NON-VOTING,(3) LIFE MEMBERS - VOTING,(4) HONORARY MEMBERS - NON-VOTING,(5) INACTIVE MEMBERS - NON-VOTING,(6) RETIRED MEMBERS - VOTING,(7) AFFILIATE MEMBERS - NON-VOTING, AND (8) STUDENT MEMBERS - NON-VOTING. FULL MEMBERS MUST HOLD A VALID, UNREVOKED CERTIFICATE AS A CERTIFIED PUBLIC ACCOUNTANT ISSUED BY THE LEGALLY CONSTITUTED AUTHORITIES OF ANY STATE OR TERRITORY OF THE UNITED STATES OF AMERICA OR THE DISTRICT OF COLUMBIA AND WHO ARE AUTHORIZED TO PRACTICE UNDER THE RULES OF THE ISSUING JURISDICTION. LIFE MEMBERS ARE PERSONS WHO HAVE DISTINGUISHED THEMSELVES BY RENDERING VALUABLE SERVICE TO THE ACCOUNTING PROFESSION AND WHO ARE GRANTED SUCH STATUS UPON AFFIRMATIVE ELECTION BY THREE-FOURTHS OF THE BOARD OF DIRECTORS. MEMBERS WHO ARE AT LEAST 55 YEARS OF AGE, WHO HAVE BEEN A CERTIFIED PUBLIC ACCOUNTANT OR PUBLIC ACCOUNTANT IN ANY JURISDICTION FOR AT LEAST 20 YEARS AND ARE NOT ACTIVELY ENGAGED IN THE PRACTICE OF ACCOUNTING FOR A FEE OR OTHER COMPENSATION QUALIFY TO BE RETIRED MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY OF THE ORGANIZATION IS ELECTED BY ACCLAMATION OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS OF THE ORGANIZATION HAVE FULL POWER TO ADOPT, AMEND, OR REPEAL BY MAJORITY VOTE, BYLAWS GOVERNING THIS ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS THEN REVIEWED BY MANAGEMENT AND A MEMBER OF THE EXECUTIVE COMMITTEE WHO SIGNS THE RETURN. THIS IS TYPICALLY THE SECRETARY/TREASURER. THE FULL 990 IS AVAILABLE TO ALL BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH INDIVIDUAL SHALL DISCLOSE TO THE ORGANIZATION ANY PERSONAL INTEREST, WHICH HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE THE ORGANIZATION AND SHALL REFRAIN FROM PARTICIPATION IN ANY DECISION ON SUCH MATTER. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARDS DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSONS INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. THIS POLICY IS REVIEWED WITH THE MEMBERS EVERY YEAR AS A PART OF THE BOARD MEMBER ORIENTATION PROCESS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD MEETS TO REVIEW THE PERFORMANCE OF THE PRESIDENT/CEO IN ADDITION TO REVIEWING MARKET DATA PROVIDED BY THE COMPENSATION COMMITTEE OF THE BOARD. THE COMPENSATION COMMITTEE REVIEWS MARKET ANALYSIS OF THE PRESIDENT/CEO AND DIRECTOR OF MARKETING POSITIONS, WHICH IS PREPARED BY A THIRD PARTY, TO DETERMINE THEIR RECOMMENDATION TO THE EXECUTIVE COMMITTEE. THIS WAS LAST PERFORMED MAY 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS ARTICLES OF INCORPORATION, BYLAWS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST. AZ CPA FOUNDATION FOR EDUCATION & INNOV 410 N 44TH ST STE 205 PHOENIX AZ 85008 237339629 SCHOLARSHIPS AZ 501(C)(3) LINE 12A, I ASCPA 1 AZ SOCIETY OF CPAS PAC 410 N 44TH ST STE 205 PHOENIX AZ 85008 900449453 POLITICAL AZ 527 ASCPA 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0