2024-12-09T14:30:51-06:00 2024-04-30 990 2023-05-01 510193815 DELAWARE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS DELA 3024787442 2207 CONCORD PIKE 221 WILMINGTON DE 19803 DANA L RUBENSTEIN PRESIDENT/CEO 3024787442 2024-12-07 1 2023 2024-10-15 13:58:12Z DANA L RUBENSTEIN 2207 CONCORD PIKE 221 WILMINGTON DE 19803 367669 0 X WWW.DSCPA.ORG X 1937 DE PROVIDES EDUCATION AND INFORMATION ON ACCOUNTING AND TAX TOPICS TO ACCOUNTANTS. 9 8 2 12 0 0 7140 0 357759 345819 148 147 16267 21703 381314 367669 0 0 0 0 256842 262813 0 0 0 131019 132008 387861 394821 -6547 -27152 539563 501179 27113 15881 512450 485298 PROVIDE EDUCATION AND INFORMATION ON ACCOUNTING AND TAX TOPICS TO ACCOUNTANTS. 0 0 TO PROVIDE EDUCATION AND INFORMATION ON ACCOUNTING, TAX, MANAGEMENT, AND CONSULTING TOPICS TO ACCOUNTANTS AND TO PROVIDE A FORUM FOR ACCOUNTANTS TO EXCHANGE IDEAS. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 2 1 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X DANA L RUBENSTEIN 3024787442 2207 CONCORD PIKE 221 WILMINGTON DE 19803 EVELYN LIN CHAIR-ELECT 1.00 X X 0 0 0 BRYCE SCHELHAAS DIRECTOR 1.00 X 0 0 0 JOHN MRAZ DIRECTOR 1.00 X 0 0 0 GARY QUELL DIRECTOR 1.00 X 0 0 0 KELLY KLEPACKI DIRECTOR 1.00 X 0 0 0 ANDREW TOBIAS DIRECTOR 1.00 X 0 0 0 PAGE RUBINO CHAIR 1.00 X X 0 0 0 CAMERON MCDONALD DIRECTOR 1.00 X 0 0 0 DANA L RUBENSTEIN PRESIDENT/CEO 35.00 X X 139950 0 30515 139950 0 30515 1 0 1 0 0 MEMBERSHIP DUES 900099 180125 180125 CPE PROGRAMS 900099 165694 165694 345819 147 147 MISCELLANEOUS 900099 21703 21703 21703 367669 367522 0 147 171851 69900 4194 563 16305 3000 811 14908 374 1531 1071 1033 CPE PROGRAM 85656 SERVICE CHARGES 12031 LEGISLATIVE AFFAIRS 9000 TELEPHONE 1777 816 394821 533606 495441 1564 802 1614 76589 73267 4393 3322 539563 501179 6611 6120 20502 9761 27113 15881 X 507450 480298 5000 5000 512450 485298 539563 501179 -27152 0 X 0 0 0 0 0 0 180125 9000 9000 9006 -6 76589 73267 3322 3322 X PART X, LINE 2: THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)6 OF THE INTERNAL REVENUE CODE. THE SOCIETY IS SUBJECT TO TAX ON INCOME NOT RELATED TO THE EXEMPT PURPOSE OF THE SOCIETY. THE SOCIETY FOLLOWS ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL AND STATE INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECT OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. THE FEDERAL INFORMATION RETURNS OF THE SOCIETY ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. HOWEVER, THE SOCIETY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE SOCIETY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES ARE INCLUDED IN INCOME TAX EXPENSE. X X 0 0 0 DANA L RUBENSTEIN PRESIDENT/CEO 139950 0 0 0 0 0 8397 0 22118 0 170465 0 0 0 PART I, LINE 3 THE CHAIR, CHAIR-ELECT, AND TREASURER MEET ANNUALLY TO REVIEW THE COMPENSATION OF THE SOCIETY'S CEO. SALARY AND BENEFITS ARE COMPARED TO BENCHMARKS IN THE INDUSTRY TO ENSURE THAT COMPENSATION IS IN LINE WITH THE SOCIETY'S MISSION. THEY PRESENT A SALARY RECOMMENDATION FOR THE CEO TO THE FULL BOARD FOR BUDGET APPROVAL. FORM 990, PART VI, SECTION A, LINE 6 THE SOCIETY IS A MEMBERSHIP ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE NOMINATING COMMITTEE, WHICH CONSISTS OF THE CHAIR-ELECT AND THE TWO MOST RECENT PAST CHAIRS, MEET AND NOMINATE INDIVIDUALS FOR THE BOARD POSITIONS. THE NAMES OF THESE INDIVIDUALS ARE SENT OUT TO THE MEMBERSHIP PRIOR TO THE ANNUAL MEETING AND ANY ADDITIONAL NOMINATIONS ARE ALLOWED TO BE MADE BY THE MEMBERSHIP. THE NOMINEES ARE THEN PRESENTED TO THE MEMBERSHIP AT THE ANNUAL MEETING FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER REVIEWS THE 990 IN DETAIL AND FORWARDS THE 990 TO THE BOARD OF DIRECTORS TO FURTHER CONFIRM THE CONTENTS AND APPROVE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REQUIRES ANNUAL REPORTING AND REVIEW OF ANY POTENTIAL CONFLICTS OF INTEREST, THIS REPORTING IS REVIEWED BY THE OFFICERS TO IDENTIFY ANY ISSUES. FORM 990, PART VI, SECTION B, LINE 15A THE CHAIR, CHAIR-ELECT AND TREASURER, MEET ANNUALLY TO PREPARE THE BUDGET FOR THE UPCOMING YEAR AND REVIEW THE COMPENSATION OF THE SOCIETY'S CEO. SALARY AND BENEFITS ARE COMPARED TO BENCHMARKS IN THE INDUSTRY TO ENSURE THAT COMPENSATION IS IN LINE WITH THE SOCIETY'S MISSION. THEY PRESENT THE BUDGET ALONG WITH A SALARY RECOMMENDATION FOR THE CEO TO THE FULL BOARD FOR BUDGET APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE SOCIETY'S FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON WRITTEN OR ORAL REQUEST. IN ADDITION TO BEING AVAILABLE UPON REQUEST, THE 990 CAN BE VIEWED ON GUIDESTAR.COM. DELAWARE CPA-PAC INC 2207 CONCORD PIKE 221 WILMINGTON DE 19803 510323484 ACCEPTING CONTRIBUTIONS,DISBURSING FUNDS TO CANDIDATES FOR POLITICAL OFFICE DE 527 DELAWARE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0