2024-04-18T16:06:29-05:00 2023-06-30 431061959 KIEFER BONFANTI & CO LLP 701 EMERSON ROAD ST LOUIS MO 63141 990 2022-07-01 440561387 MISSOURI SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS MISS 3149977966 540 MARYVILLE CENTRE DRIVE STE 200 ST LOUIS MO 63141 AMANDA KOEHLER CPA CFO 3149977966 2024-04-18 1 AMANDA KOEHLER CPA 999009999 1 MARY A GREENCPA P01320124 3148121100 2024-04-18 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z AMANDA KOEHLER CPA 540 MARYVILLE CENTRE DRIVE STE 200 ST LOUIS MO 63141 2637774 0 X WWW.MOCPA.ORG X 1909 MO TO PROMOTE AND MAINTAIN HIGH PROFESSIONAL STANDARDS FOR ALL MEMBERS 19 19 20 300 187069 0 0 0 2250350 2305594 67574 97237 220325 234943 2538249 2637774 187323 254230 0 0 1469138 1552515 0 0 0 846581 903487 2503042 2710232 35207 -72458 3748410 3904936 2032504 2162271 1715906 1742665 THE MISSOURI SOCIETY OF CPAS LEADS THE CPA PROFESSION IN MISSOURI AND SUPPORTS ITS MEMBERS AND THEIR ORGANIZATIONS, AS WELL AS THE PUBLIC INTEREST, IN A COMPETITIVE AND DYNAMIC BUSINESS ENVIRONMENT. 0 0 MOCPA KEEPS MEMBERS INFORMED IN A RAPIDLY CHANGING PROFESSION THROUGH THE UPKEEP OF THE MOCPA.ORG WEBSITE, BI-WEEKLY E-NEWSLETTERS TAILORED TO THE MEMBER'S AREA OF PRACTICE, THE ASSET (A BI-MONTHLY NEWS MAGAZINE PACKED WITH LEADING EDGE INFORMATION AND PROFESSIONAL TRENDS), AND THE FLAGSHIP REPORT (A QUICK READ UPDATE OF THE ECONIMIC NEWS THAT AFFECTS PRACTITIONERS AND THEIR COMPANIES). AS A PROFESSIONAL ORGANIZATION WITH MORE THAN 9,000 MEMBERS, MOCPA PROVIDES INFORMATION AND RESOURCES CPAS NEED TO ADVANCE THEIR CAREERS AND ENHANCE THE QUALITY OF SERVICE TO THEIR COMPANIES AND CLIENTS. MEMBERS DEVELOP PROFESSIONAL NETWORKS BY PARTICIPATING IN ACTIVITIES HOSTED BY ONE OF SIX REGIONAL CHAPTERS, NICHE-BASED COMMITTEES, AND DISCUSSION-BASED ROUNTABLES AS WELL AS OTHER EVENTS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 1 1 0 0 1 24 0 1 20 1 1 1 0 0 0 0 0 0 0 X 19 19 1 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 1 1 1 1 0 X AMANDA KOEHLER CPA 3149977966 540 MARYVILLE CENTRE DR SUITE 200 ST LOUIS MO 63141 MARKUS AHRENS CPA CGMA CHAIR 0.50 X X 0 0 0 JEFFREY PARKISON CPA CGMA CHAIR-ELECT 0.50 X X 0 0 0 JENNIFER REYNOLDS-MOEHRLE CPA PHD VICE CHAIR 0.50 X X 0 0 0 BRETT LEWIS CPA SECRETARY 0.50 1.00 X X 0 0 0 JENNIFER VACHA CPA TREASURER 0.50 1.00 X X 0 0 0 RACHEL DWIGGINS CPA IMMEDIATE PAST CHAIR 0.50 X X 0 0 0 ANDREA BARRY CPA DIRECTOR 0.50 X 0 0 0 ANDREW BURCZYK CPA CGMA DIRECTOR 0.50 X 0 0 0 KIMBERLY CHURCH PHD DIRECTOR 0.50 X 0 0 0 RENITA DUNCAN CPA DIRECTOR 0.50 X 0 0 0 NICKOLAS GRAFF CPA DIRECTOR 0.50 X 0 0 0 DAVID HARTLEY CPA CISA DIRECTOR 0.50 X 0 0 0 CHARLES HUTCHINS CPA DIRECTOR 0.50 X 0 0 0 JAMIE JABOURI CPA CITP CISA DIRECTOR 0.50 X 0 0 0 JOHN MATHER CPA DIRECTOR 0.50 X 0 0 0 AMANDA SCHULTZ CPA DIRECTOR 0.50 X 0 0 0 MICHELLE SCHWERIN CPA JD DIRECTOR 0.50 X 0 0 0 FAN TIELKING CPA CGMA DIRECTOR 0.50 X 0 0 0 ADAM WARD CPA DIRECTOR 0.50 X 0 0 0 JAMES O'HALLARON CAE CHIEF EXECUTIVE OFFICER 32.00 9.00 X 337438 65428 25542 KATHLEEN MEYER CPA CAE CHIEF FINANCIAL OFFICER 35.00 8.00 X 189460 36456 21485 DENA HULL VICE PRESIDENT STRATEGY & 37.00 1.00 X 153378 8832 21172 DAN KOONTZ SENIOR DIRECTOR OF PROF. D 1.00 40.00 X 2038 135294 19265 682314 246010 87464 3 0 1 0 0 MEMBER DUES 900099 2010197 2010197 PEER REVIEW 541200 250082 250082 SOCIAL EVENTS 900099 45315 45315 2305594 97237 97237 47874 47874 INSURANCE COMMISSIONS 524298 139736 139736 ADVERTISING 541800 47333 47333 187069 2637774 2305594 187069 145111 254230 760054 605996 41865 62018 82582 489 12333 10182 170309 48856 75886 62536 190769 8705 104756 1616 13186 LEGISLATION 105517 THE ASSET 60710 MEMBERSHIP 13111 OUTREACH 10669 13857 2710232 279640 177920 1000227 610141 28563 24980 99735 105544 296971 294231 5000 2740 2335245 2670020 0 313591 3748410 3904936 279172 248890 1249148 1110117 504184 803264 2032504 2162271 X 1715906 1742665 1715906 1742665 3748410 3904936 -72458 99217 0 X X 0 1 X 1 0 0 0 1 2010197 120144 -18346 101798 80408 21390 PART I-A, LINE 1: THE ORGANIZATION CONDUCTS ACTIVITIES TO INFORM MEMBERS OF THE MISSOURI LEGISLATURE ABOUT PENDING LEGISLATION RELEVANT TO THE PROFESSION. IF THE ORGANIZATION TAKES A STANCE ON A PARTICULAR ISSUE, IT WILL, BOTH THROUGH MEMBER INITIATIVES, AND THROUGH THE USE OF A PAID LOBBYIST, LOBBY THE STATE LEGISLATURE AS TO WHY THE ORGANIZATION IS TAKING THAT STANCE. 119101 117917 1184 177870 176314 1556 2740 RIGHT OF USE ASSET 290514 DUE FROM MSCPA EDUCATIONAL FOUNDATION 23077 313591 DEFERRED COMPENSATION 475461 LEASE LIABILITY 327803 803264 X PART X, LINE 2: THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (THE"IRC") WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1)OF THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. NO TAX WAS DUE FOR THE YEARS ENDED JUNE , 2023 AND 2022. THE SOCIETY FOLLOWS THE ASSET AND LIABILITY APPROACH WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND NONRECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THERE ARE NO SUCH UNCERTAIN TAX POSITIONS FOR THE SOCIETY FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. 1 EDUCATIONAL FOUNDATION OF THE MSCPA 540 MARYVILLE DR SUITE 200 ST LOUIS MO 63141 237028488 501(C)(3) 254230 0 TO PROVIDE EDUCATIONAL OPPORTUNITIES TO ACCOUNTING STUDENTS AND CPAS IN MISSOURI X X X X X 0 1 0 JAMES O'HALLARON CAE CHIEF EXECUTIVE OFFICER 337438 65428 0 0 0 0 8994 1742 12371 2435 358803 69605 0 0 KATHLEEN MEYER CPA CAE CHIEF FINANCIAL OFFICER 189460 36456 0 0 0 0 12445 2372 5667 1001 207572 39829 0 0 DENA HULL VICE PRESIDENT STRATEGY & 153378 8832 0 0 0 0 10910 656 9103 503 173391 9991 0 0 DAN KOONTZ SENIOR DIRECTOR OF PROF. D 2038 135294 0 0 0 0 113 9773 226 9153 2377 154220 0 0 PART I, LINE 4B JAMES O'HALLARON, KATHLEEN MEYER, DENA HULL AND DAN KOONTZ PARTICIPATE IN A SECTION 457(B) DEFERRED COMPENSATION PLAN. NONE OF THESE INDIVIDUALS HAVE RECEIVED ANY PAYMENTS FROM THE PLAN IN THE YEAR ENDED JUNE 30, 2023. DON DANNER PAST PRESIDENT 10000 DON DANNER PROVIDES SERVICES TO HELP ASPIRING CPAS NAVIGATE THE CPA EXAM PROCESS 0 FORM 990, PART VI, SECTION A, LINE 2 THE CHIEF EXECUTIVE OFFICER HAS A FAMILY RELATIONSHIP WITH THE SENIOR DIRECTOR OF PROFESSIONAL DEVELOPMENT. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS DUES PAYING MEMBERS, PRIMARILY COMPOSED OF CPAS IN BOTH PUBLIC PRACTICE, INDUSTRY, AND EDUCATION. FORM 990, PART VI, SECTION A, LINE 7A THE SECRETARY SHALL PRESENT THE SLATE OF CANDIDATES FOR APPROVAL TO THE BOARD AT ITS MEETING PRIOR TO THE ANNUAL MEMBERSHIP MEETING. THE SLATE OF CANDIDATES SHALL BE SUBMITTED TO THE MEMBERS FOR A VOTE BY ELECTRONIC MEANS OR IN PERSON AT THE ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS OF MOCPA MAY BE AMENDED, ALTERED OR REPEALED BY THE MEMBERS OF THE SOCIETY. FORM 990, PART VI, SECTION A, LINE 8B NOTES ARE GENERALLY TAKEN AT THE COMMITTEE MEETINGS, BUT NOT FORMALIZED MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CEO AND CFO AND PROVIDED TO THE MOCPA EXECUTIVE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS MUST SIGN A CONFLICT OF INTEREST FORM ANNUALLY AND SUBMIT TO MOCPA FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 COMPARABLE DATA OF COMPENSATION OF THE CEO AND OTHER KEY EMPLOYEES IS PROVIDED TO THE COMPENSATION COMMITTEE PERIODICALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. FORM 990 PART XII LINE 2C THE ORGANIZATION UTILIZES AN AUDIT COMMITTEE. THIS HAS NOT CHANGED FROM THE PRIOR YEAR. MSCPA AFFINITY LLC 540 MARYVILLE CENTRE DRIVE SUITE 20 ST LOUIS MO 63141 TO FACILITATE BENEFITS TO MEMBERS THROUGH AFFINITY PROGRAMS MO 139736 MOCPA EDUCATIONAL FOUNDATION OF THE MSCPA 540 MARYVILLE CENTRE DRIVE SUITE 20 ST LOUIS MO 63141 237028488 TO PROVIDE EDUCATION RELATING TO THE STUDY AND PRACTICE OF ACCOUNTING. MO 501(C)(3) 170(B)(1) (A)(VI) MOCPA 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 EDUCATIONAL FOUNDATION OF THE MSCPA B 254230 EDUCATIONAL FOUNDATION OF THE MSCPA L EDUCATIONAL FOUNDATION OF THE MSCPA N 602 EDUCATIONAL FOUNDATION OF THE MSCPA O 476490 EDUCATIONAL FOUNDATION OF THE MSCPA M