2024-07-11T06:32:12-05:00 2024-05-31 390758449 WIPFLI LLP 1 MARKET SQUARE AUGUSTA ME 043304637 990 2023-06-01 010339969 MAINE SOCIETY OF CPA'S MAIN 2077610925 PO BOX 17735 PORTLAND ME 041128735 SPENCER HATHAWAY TREASURER 2077610925 2024-06-28 1 SPENCER HATHAWAY 999009999 1 JOSHUA CALLNAN CPA P02298782 2076224766 2024-06-28 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z PATRICIA BRIGHAM PO BOX 17735 PORTLAND ME 04112 293031 0 X WWW.MECPA.ORG X 1924 ME THE MAINE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS IS THE STATEWIDE PROFESSIONAL ORGANIZATION FOR CPAS IN MAINE. THE SOCIETY SERVES APPROXIMATELY 600 MEMBERS WITH PROFESSIONAL MEETINGS, EDUCATION, AND ADVOCACY. 12 12 2 22 0 0 110856 124159 41206 43223 13185 23729 3863 4160 169110 195271 5055 100 0 0 98264 114911 0 0 0 93928 96577 197247 211588 -28137 -16317 647328 696900 62738 64941 584590 631959 THE MAINE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS IS THE STATEWIDE PROFESSIONAL ORGANIZATION FOR CPAS IN MAINE. THE SOCIETY SERVES APPROXIMATELY 600 MEMBERS WITH PROFESSIONAL MEETINGS, EDUCATION, AND ADVOCACY. 0 0 THE MAINE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS IS THE STATEWIDE PROFESSIONAL ORGANIZATION FOR CPAS IN MAINE. THE SOCIETY SERVES APPROXIMATELY 600 MEMBERS WITH PROFESSIONAL MEETINGS, EDUCATION, AND ADVOCACY. THE MAINE SOCIETY OF CPAS PROVIDES PROFESSIONAL EDUCATIONAL PROGRAMMING TO NEARLY 300 CPAS PRACTICING IN THE STATE OF MAINE. THE MAINE SOCIETY OF CPAS PROVIDED APPROXIMATELY 50 VOLUNTEER HOURS AIMED AT PROMOTING THE ACCOUNTING PROFESSION, THROUGH PARTICIPATION IN CAREER FAIRS, CLASSROOM PRESENTATIONS, JUNIOR ACHIEVEMENT. 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 1 1 1 0 0 0 1 1 1 0 1 0 1 0 X PATRICIA BRIGHAM 2077610925 PO BOX 17735 PORTLAND ME 04112 DAVID STONE PRESIDENT 1.00 X X 0 0 0 SPENCER HATHAWAY TREASURER 1.00 X X 0 0 0 HEATHER PERREAULT SECRETARY 1.00 X X 0 0 0 DAVID BARRETT GOVERNOR 1.00 X 0 0 0 BARBARA BELIK PRESIDENT-ELECT 1.00 X X 0 0 0 JAKE BLACK GOVERNOR 1.00 X 0 0 0 RYAN CURRY GOVERNOR 1.00 X 0 0 0 TAMI GOWER GOVERNOR 1.00 X 0 0 0 SAM HORNBLOWER GOVERNOR 1.00 X 0 0 0 MICAH DAVIS-JOHNSON GOVERNOR 1.00 X 0 0 0 MIKE SANTO GOVERNOR 1.00 X 0 0 0 KIRIN SCHRUM GOVERNOR 1.00 X 0 0 0 PATRICIA BRIGHAM EXECUTIVE DIRECTOR 40.00 X 99807 0 3000 99807 0 3000 0 0 0 0 0 105959 18200 124159 CPE REVENUE 541900 36623 36623 MEETING REVENUE 541900 6600 6600 43223 15657 15657 105832 97760 8072 8072 8072 OTHER REVENUE 541900 4160 4160 4160 195271 47383 0 23729 100 106763 143 8005 18771 1604 5350 21638 2822 3691 152 2833 7361 8328 2124 CPE EXPENSES 17592 VISA/MC FEES 3298 PAYROLL FESS 693 OTHER EXPENSES 320 211588 80387 38015 71364 905 700 105570 92144 18754 13426 547487 573190 647328 696900 7030 12671 55708 52270 62738 64941 X 584590 631959 584590 631959 647328 696900 -16317 63686 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 105959 1604 985 2589 9536 -6947 105570 92144 13426 13426 FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE MODIFIED TO ALLOW UP TO TWO BOARD MEMBERS TO BE NON-CPAS. PRIOR TO THIS CHANGE, ALL BOARD MEMBERS WERE REQUIRED TO BE LICENSED CPAS IN THE STATE OF MAINE. FORM 990, PART VI, SECTION A, LINE 6 CATEGORY OF MEMBERSHIP IS DETERMINED BY CPA LICENSURE STATUS AND THE NATURE OF THE MEMBER'S EMPLOYMENT, IE PRIVATE INDUSTRY OR PUBLIC ACCOUNTING. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD IS MADE UP OF MEMBERS OF THE MECPA. THE NOMINATING COMMITTEE OF THE BOARD PRESENTS A LIST OF CANDIDATES FOR OPEN POSITIONS ON THE BOARD OF THE ORGANIZATION. THE BOARD VOTES ON THE INDIVIDUALS TO ACCEPT THEM TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS IN THE "REGULAR" MEMBER CATEGORY (FULLY LICENSED CPAS), MUST APPROVE ALL SIGNIFICANT CHANGES TO THE ORGANIZATION'S BYLAWS, IE QUALIFICATIONS FOR BOARD MEMBERSHIP, # OF BOARD MEMBERS, ETC. FORM 990, PART VI, SECTION B, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY APPLIES TO ALL MEMBERS OF THE BOARD OF GOVERNORS. AT THE FIRST MEETING OF THE BOARD IN EACH NEW FISCAL YEAR, BOARD MEMBERS ARE ASKED TO SELF-IDENTIFY ANY POTENTIAL CONFLICTS. THESE ARE DEFINED PRIMARILY AS ARRANGEMENTS WHICH BENEFIT THE DIRECTOR AND/OR HIS COMPANY VIA CONTRACTS/TRANSACTIONS WITH THE MAINE SOCIETY OF CPAS. HOWEVER, NOT ALL FIINANICAL TRANSACTIONS PRESENT AS A CONFLICT OF INTEREST. THE FULL BOARD OF GOVERNORS EVALUATES EACH INSTANCE AS APPROPRIATE AND MAY RECOMMEND THAT THE INDIVIDUAL BOARD MEMBER RECUSE THEMSELVES FROM A PARTICULAR VOTE. FORM 990, PART VI, SECTION B, LINE 15B THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS CONDUCTS A PERFORMANCE EVALUATION OF THE EXEC. DIRECTOR AND DETERMINES COMPENSATION BASED ON PERFORMANCE, MARKET CONDITIONS AND BUDGET RESOURSES. RECOMMENDATION IS PRESENTED TO THE FULL BOARD OF GOVERNORS WHO APPROVES COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT REGULARLY PUBLISHED HOWEVER, THEY WOULD BE SHARED WITH MEMBERS OF THE ORGANIZATION UPON REQUEST. BYLAWS ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE.