2024-10-07T20:52:09-04:00 2024-03-31 823725220 GRAFTON & ASSOCIATES PC 5935 S 56TH ST SUITE A LINCOLN NE 68516 990 2023-04-01 470444674 NEBRASKA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS NEBR 4024768482 7435 O STREET SUITE 100 LINCOLN NE 68510 JONI SUNDQUIST PRESIDENT 4024768482 2024-08-21 true false JOSEPH J MEDUNA P01378332 4024863600 2024-08-21 2023 2024-10-15 13:58:12Z EXTENDED TO 2182025 JONI SUNDQUIST 7435 O STREET SUITE 100 LINCOLN NE 68510 1147425 false X HTTP://NESCPA.ORG X 1928 NE TO ENHANCE THE PROFESSIONAL SUCCESS OF THE MEMBERS; TO ENCOURAGE THE MAINTENANCE OF HIGH PROFESSIONAL STANDARDS; TO FACILITATE RELATIONSHIPS AMONG THE MEMBERS; TO FURTHER THE PROFESSIONAL KNOWLEDGE, COMPETENCE AND PERFORMANCE OF THE MEMBERS; TO PROMOTE A BETTER UNDERSTANDING OF SERVICES RENDERED BY MEMBERS; AND TO ACT IN A REPRESENTATIVE CAPACITY FOR THE PROFESSION. 12 12 4 130 0 390310 396800 641395 657669 16689 42131 33064 50825 1081458 1147425 69074 76175 0 469305 491387 0 0 664313 603401 1202692 1170963 -121234 -23538 1270282 1264705 263611 235283 1006671 1029422 X TO ENHANCE THE PROFESSIONAL SUCCESS OF THE MEMBERS; TO ENCOURAGE THE MAINTENANCE OF HIGH PROFESSIONAL STANDARDS; TO FACILITATE RELATIONSHIPS AMONG THE MEMBERS; TO FURTHER THE PROFESSIONAL KNOWLEDGE, COMPETENCE AND PERFORMANCE OF THE MEMBERS; TO PROMOTE A BETTER UNDERSTANDING OF SERVICES RENDERED BY MEMBERS; AND TO ACT IN A REPRESENTATIVE CAPACITY FOR THE PROFESSION. false false TO ADVANCE THE ACCOUNTING PROFESSION BY OFFERING CONTINUING PROFESSIONAL EDUCATION TO ACCOUNTING PROFESSIONALS, PROVIDING NEWS AND INFORMATION OF INTEREST TO ACCOUNTANTS, ADVOCATING FOR A LEGISLATIVE AND REGULATORY ENVRONMENT THAT SUPPORTS THE ACCOUNTING PROFESSION, AND OFFERING OTHER PROFESSION-RELATED PRODUCTS AND SERVICES TO MEMBERS OF THE SOCIETY. false false false true false false false false false true false false true true true true false 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 12 12 false false false false true true false true true false false true true false true true true true false false X JONI SUNDQUIST 4024768482 7435 O ST STE 100 LINCOLN NE 68510 JONI SUNDQUIST PRESIDENT 40.00 X 161131 0 16755 HEATHER E BARR DIRECTOR 1.00 X 0 0 0 GRANT H BUCKLEY TREASURER 1.00 X X 0 0 0 LAURIE ANN J BUHLKE DIRECTOR 1.00 X 0 0 0 JODI M ECKHOUT SECRETARY 1.00 X X 0 0 0 LORRAINE A EGGER PAST CHAIRMA 1.00 X 0 0 0 MEGAN C HOLT DIRECTOR 1.00 X 0 0 0 JUSTIN M HOPE DIRECTOR 1.00 X 0 0 0 THOMAS J PURCELL III DIRECTOR 1.00 X 0 0 0 BRIAN M KLINTWORTH CHAIRMAN-ELE 1.00 X X 0 0 0 KELLY J MARTINSON CHAIRMAN 1.00 X X 0 0 0 SHARI A MUNRO AICPA REPRES 1.00 X 0 0 0 DANA J WEBER WEST NE CHAP 1.00 X 0 0 0 161131 16755 1 false true false 396800 396800 CPE FEES 511120 657669 657669 657669 42131 42131 7907 7907 MISC INCOME 511120 42918 42918 CPE CATALOG & MEMBER GUIDE 511120 5774 5774 LESS: CIRCULATION INCOME 511120 -5774 -5774 42918 1147425 708494 42131 76175 76175 177886 142309 35577 224412 189126 35286 36148 30228 5920 23566 19181 4385 29375 24574 4801 1134 1134 9475 9475 34141 34141 17123 17123 37175 30559 6616 57236 40065 17171 50904 35632 15272 16525 13220 3305 8344 8344 25979 18185 7794 6890 3445 3445 CPE DIRECT COSTS 305415 305415 BANK CHARGES 33060 29754 3306 1170963 1017476 153487 0 328801 437658 338599 351945 2687 259 16601 22814 126076 113417 38638 12659 346942 276331 198014 163039 1270282 1264705 50808 52980 9736 10840 203067 171463 263611 235283 X 1006671 1029422 1006671 1029422 1270282 1264705 -23538 46289 X false true X true false false false false 396800 53129 53129 55552 -2423 71490 71490 54586 41927 12659 12659 RIGHT-OF-USE ASSET 163039 163039 LEASE LIABILITY 171463 171463 X 1193714 46289 46289 1147425 1147425 1170963 1170963 1170963 SCHEDULE D, PAGE 3, PART X THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. AS SUCH, INCOME EARNED IN THE PERFORMANCE OF ITS EXEMPT PURPOSE IS NOT SUBJECT TO INCOME TAX. ANY INCOME EARNED THROUGH ACTIVITIES NOT RELATED TO ITS EXEMPT PURPOSE IS SUBJECT TO INCOME TAX AT NORMAL CORPORATE RATES. MANAGEMENT ALSO BELIEVES THE SOCIETY DID NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR THE YEARS ENDING MARCH 31, 2024 AND 2023. THE SOCIETY MAY BE SUBJECT TO INTERNAL REVENUE SERVICE AUDIT FOR THE YEARS ENDING MARCH 31, 2023, 2022 AND 2021. true FOUNDATION NE SOCIETY OF CPA'S 7435 O STREET SUITE 100 LINCOLN NE 68510 470574343 3 76175 SCHOLARSHIPS 1 SCHEDULE I, PAGE 4, PART IV SCHEDULE I, PART I, LINE 2: ALL GRANTS ARE CONTRIBUTIONS TO THE FOUNDATION OF THE NEBRASKA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS TO PROVIDE SCHOLARSHIPS TO STUDENTS AT COLLEGES AND UNIVERSITIES IN NEBRASKA. PART II, LINE 1, COLUMN (A): NAME OF ORGANIZATION OR GOVERNMENT: THE FOUNDATION OF THE NEBRASKA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS PART II, LINE 1, COLUMN (H): PURPOSE OF GRANT OR ASSISTANCE: CONTRIBUTIONS TO THE FOUNDATION OF THE NEBRASKA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ARE USED TO PROVIDE SCHOLARSHIPS TO STUDENTS AT COLLEGES AND UNIVERSITIES IN NEBRASKA. X X false false false JONI SUNDQUIST PRESIDENT 161131 16755 177886 FORM 990 - ORGANIZATION'S MISSION TO ENHANCE THE PROFESSIONAL SUCCESS OF THE MEMBERS; TO ENCOURAGE THE MAINTENANCE OF HIGH PROFESSIONAL STANDARDS; TO FACILITATE RELATIONSHIPS AMONG THE MEMBERS; TO FURTHER THE PROFESSIONAL KNOWLEDGE, COMPETENCE AND PERFORMANCE OF THE MEMBERS; TO PROMOTE A BETTER UNDERSTANDING OF SERVICES RENDERED BY MEMBERS; AND TO ACT IN A REPRESENTATIVE CAPACITY FOR THE PROFESSION. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP CONSISTS OF FOUR CLASSES: RESIDENT MEMBERS, NON-RESIDENT MEMBERS, HONORARY MEMBERS, AND AFFILIATE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A ONLY THOSE MEMBERS WHO ARE QUALIFIED AS RESIDENT MEMBERS SHALL BE ENTITLED TO VOTE OR HOLD OFFICE IN THE SOCIETY. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE SOCIETY'S AUDIT COMMITTEE AND SOCIETY BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S PRESIDENT REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A A COMPENSATION COMMITTEE CONSISTING OF THE CHAIRMAN, CHAIRMAN-ELECT, AND IMMEDIATE PAST CHAIRMAN OF THE SOCIETY BOARD OF DIRECTORS SET THE COMPENSATION FOR THE PRESIDENT AND APPROVE SALARY AND BONUSES OF THE SOCIETY STAFF AS RECOMMENDED BY THE PRESIDENT. THIS INFORMATION IS CONTAINED IN THE SOCIETY'S ANNUAL BUDGET. THE ANNUAL BUDGET IS DEVELOPED BY THE SOCIETY PRESIDENT, VICE PRESIDENT, STAFF ACCOUNTANT, AND TREASURER FOR REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, ORGANIZATION POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE NEBRASKA SOCIETY OF CPAS OFFICE FOR MEMBERS TO VIEW AT ANY TIME. THE BYLAWS ARE ALSO POSTED ON THE SOCIETY WEBSITE. THE FOUNDATION OF THE NE SOCIETY 7435 O STREET SUITE 100 LINCOLN NE 68510 470574353 CONTRIB. NE 3 7 N/A false POLITICAL EDUC COMMITTEE OF NSCPA 7435 O STREET SUITE 100 LINCOLN NE 68510 470660854 ESCROW NE 527 N/A false false true false false false false false false false false false true false true true false false true false