2024-02-15T05:28:10-08:00 2023-04-30 262227576 CALIRI MANCINI & BARBIERI PC 1 Worthington Rd Cranston RI 02920 990 2022-05-01 056013364 RI SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS RISO 4013315720 40 SHARPE DRIVE CRANSTON RI 029204485 MICHELLE FORCINO TREASURER 4013315720 2024-02-15 true MICHELLE FORCINO XXX-XX-XXXX true NANCY L MANCINI P01207473 4012683926 2024-02-15 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z DANIEL R BONNETTE 40 SHARPE DRIVE 5 CRANSTON RI 02920 742565 false X www.riscpa.org X 1905 RI EMPOWERING INDIVIDUALS AND BUSINESSES, TODAY AND TOMORROW, THROUGH FINANCIAL EDUCATION, COLLABORATIVE INNOVATION, AND INCLUSIVE ADVOCACY FOR A PROSPEROUS RHODE ISLAND. 14 14 5 196 550 0 135119 34512 658639 580752 321 2765 43389 80527 837468 698556 24013 5458 0 358525 344142 0 0 392242 489705 774780 839305 62688 -140749 518028 421719 119384 163824 398644 257895 X EMPOWERING INDIVIDUALS AND BUSINESSES, TODAY AND TOMORROW, THROUGH FINANCIAL EDUCATION, COLLABORATIVE INNOVATION, AND INCLUSIVE ADVOCACY FOR A PROSPEROUS RHODE ISLAND. true false CONTINUING PROFESSIONAL AND BUSINESS EDUCATION: OFFERED 160 LIVE STREAM COURSES AND 120 WEBINARS TO 1,650 MEMBERS / NON-MEMBERS. MEMBERSHIP DEVELOPMENT: PROVIDED SERVICES TO APPROXIMATELY 1,650 MEMBERS. ADVOCACY & COMMUNICATIONS: CONDUCTED ADVOCACY AND COMMUNICATION ACTIVITIES ON BEHALF OF MEMBERS. TECHNICAL ASSISTANCE COLLABORATIVES: STARTING IN FISCAL YEAR 2021 THE SOCIETY WAS CONTRACTED BY CERTAIN STATE OF RHODE ISLAND AGENCIES TO PROVIDE SERVICES UNDER TECHNICAL ASSISTANCE COLLABORATIVES INCLUDING THOSE RELATED TO COVID-19 ASSITANCE AND BACK TO WORK WORKFORCE DEVELOPMENT. false true false true false false false false true true false false true true true false false false false false false false false true false false false true true false false false false false false false false false false false true true false false true 6 0 true 5 true true true false false false true true false X 14 14 false false false false true true false true true false false true true true true true true true true false X AMANDA IOVINI VICE PRES - COO 4013315720 40 SHARPE DRIVE UNIT 5 CRANSTON RI 02920 MELISSA D TRAVIS PRESIDENT 40.00 X 175658 0 20455 BRIAN E BARBER DIRECTOR 2.00 X 0 0 0 TIM HEBERT DIRECTOR 2.00 X 0 0 0 STUART R BENTON DIRECTOR 2.00 X 0 0 0 CHRISTINE A CANNATA DIRECTOR 2.00 X 0 0 0 MARIANNE E CASERTA DIRECTOR 2.00 X 0 0 0 JASON DAPONTE DIRECTOR 2.00 X 0 0 0 KAREN G DELPONTE ESQ DIRECTOR 2.00 X 0 0 0 DAVID A FONTAINE DIRECTOR 2.00 X 0 0 0 BOYD E FOSTER DIRECTOR 2.00 X 0 0 0 ROBERT GRYTA DIRECTOR 2.00 X 0 0 0 BRENDAN MCCORRY DIRECTOR 2.00 X 0 0 0 DANIEL R BONNETTE CHAIR 2.00 X X 0 0 0 EDWARD F YAZBAK VICE CHAIR 2.00 X X 0 0 0 MICHELLE L FORCINO TREASURER & SECRETARY 2.00 X X 0 0 0 175658 0 20455 1 false true false 19975 14537 34512 MEMBERSHIP REVENUE 900099 364243 0 0 CONTINUING PROFESSIONAL EDUCATION 611710 179674 0 0 CONTRACT SERVICES 611710 4200 0 0 MEMBERSHIP MEETINGS 900099 32635 0 0 580752 2765 0 2765 31346 19975 44009 -12663 0 -12663 SPONSORSHIPS 900099 92240 0 0 92240 ADVERTISING INCOME 541800 550 0 550 0 MISCELLANEOUS 900099 400 400 0 0 93190 698556 581152 550 82342 5458 0 171193 0 0 0 140911 0 0 0 1522 0 0 0 7752 0 0 0 22764 0 0 0 7500 0 0 0 97385 0 0 0 39656 0 0 0 42490 0 0 0 83125 0 0 0 36537 0 0 0 144001 0 0 0 4925 0 0 0 4476 0 0 0 CREDIT CARD & BANK FEES 13277 0 0 0 POSTAGE & MAIL SERVICES 5833 0 0 0 BAD DEBT EXPENSE 10300 0 0 0 MISCELLANEOUS 200 0 0 0 839305 0 0 0 285777 119738 135889 138589 27054 16301 23681 16686 178834 172766 10172 6068 29670 29737 3285 2464 2500 92136 518028 421719 86836 46409 32548 25643 0 91772 119384 163824 X 368952 213600 29692 44295 398644 257895 518028 421719 -140749 X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true 364243 14430 -105275 -90845 0 29692 38 29730 29598 94 29692 29521 77 29598 29513 8 29521 29505 8 29513 0.00000 0.84090 0.15910 true false 0 0 107784 101716 6068 71050 71050 0 6068 SECURITY DEPOSITS 2500 RIGHT-OF-USE ASSET - FACILITY 89636 92136 LIABILITY FOR UNCERTAIN TAX POSITIONS 0 FACILITY OPERATING LEASE PAYABLE 91772 91772 X Pt X, Line 2 THE SOCIETY EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES. AS OF YEAR-END, THE SOCIETY DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECOGNITION OF A TAX LIABILITY OR ANY UNREALIZED TAX BENEFIT THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. TAX YEARS THAT ARE OPEN FOR EXAMINIATION BY TAXING AUTHORITIES ARE GENERALLY THE LAST THREE TAX YEAR-ENDS AFTER THE FILING OF THE RETURNS. GOLF TOURN. 51321 19975 31346 2265 20162 17910 3672 51321 19975 31346 2265 20162 17910 3672 44009 -12663 true false false false MELISSA D TRAVIS 143658 0 32000 0 0 0 6952 0 13503 0 196113 0 0 0 Pt III, Line 2 STARTING IN FISCAL YEAR 2021, THE SOCIETY WAS CONTRACTED BY CERTAIN STATE OF RHODE ISLAND AGENCIES TO PROVIDE SERVICES UNDER TECHNICAL ASSISTANCE COLLABORATIVES, INCLUDING THOSE RELATED TO COVID-19 ASSISTANCE AND BACK TO WORK WORKFORCE DEVELOPMENT. Pt VI, Line 6 THE SOCIETY HAS SEVEN CLASSES OF MEMBERS: (1) FELLOWS; (2) HONORARY MEMBERS; (3) LIFE MEMBERS; (4) NON-RESIDENT MEMBERS; (5) ASSOCIATE MEMBERS; (6) STUDENT MEMBERS; AND (7) PROFESSIONAL AFFILIATE MEMBERS . MEMBERS IN CLASSES (1) AND (3) ARE ELIGIBLE TO VOTE, BUT ARE NOT ELIGIBLE FOR ELECTION AS AN OFFICER OR DIRECTOR. PROFESSIONAL AFFILIATE MEMBERS ARE NOT ELIGIBLE TO VOTE UNLESS THEY HOLD THE POSITION OF A NON-CPA MEMBER OF THE BOARD. Pt VI, Line 7a SEE PT VI, LINE 6 ABOVE; THE COMMITTEE ON NOMINATIONS PRESENTS TO THE SECRETARY NOMINATIONS FOR OFFICERS AND DIRECTORS. THE LISTING IS EMAILED TO ALL VOTING MEMBERS. Pt VI, Line 7b THE SOCIETY'S FELLOW AND LIFE MEMBERS MUST APPROVE ALL CHANGES TO THE SOCIETY'S BY-LAWS. Pt VI, Line 11b DRAFTS OF THE FORMS 990 AND 990-T ARE PROVIDED TO THE MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING IN FINAL FORM. Pt VI, Line 12c AT THE BEGINNING OF EACH FISCAL YEAR (MAY), THE PRESIDENT DISTRIBUTES THE CONFLICT OF INTEREST POLICY AND DISCLOSURES TO ALL EMPLOYEES, BOARD MEMBERS, AND COMMITTEE CHAIRS FOR THEIR COMPLETION. THE PRESIDENT COLLECTS THE COMPLETED DOCUMENTS AND SUMMARIZES THE DISCLOSED CONFLICTS, IF ANY, AND PRESENTS THE SUMMARY TO THE BOARD OF DIRECTORS FOR ACTION/OR RESOLUTION. THE BOARD'S EXECUTIVE COMMITTEE MONITORS THE PROCESS OF ISSUING, COLLECTING, AND SUMMARIZING THE STATEMENTS. THE BOARD ENSURES COMPLIANCE BY REQUIRING THAT THIS PROCESS BE A PART OF THE MONTHLY MEETING AGENDA EACH YEAR DURING THE MONTH OF MAY, AND BY OBTAINING A FULL LIST OF ALL PARTIES REQUIRED TO COMPLETE THE DISCLOSURE. ANY INDIVIDUALS THAT DO NOT COMPLETE THE DISCLOSURE ARE CONTACTED TIMELY BY THE CHAIR OF THE SOCIETY. Pt VI, Line 15a THE ANNUAL SALARY AND BENEFITS OF THE SOCIETY'S PRESIDENT WAS ORIGINALLY ESTABLISHED BASED UPON A NATIONAL EMPLOYMENT SEARCH AT THE TIME OF HIRING, AS WELL AS BUDGETARY CONSTRAINTS OF THE SOCIETY. ANNUAL INCREASES, IF ANY, TO THE COMPENSATION AND BENEFITS ARE GENERALLY BASED UPON A "COST OF LIVING" ADJUSTMENT AND THE ABILITY OF THE SOCIETY TO FUND SUCH INCREASES. Pt VI, Line 15b THERE ARE NO COMPENSATED OFFICERS OR KEY EMPLOYEES; THEREFORE, THIS IS NOT APPLICABLE. Pt VI, Line 15b THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE BY-LAWS ARE AVAILABLE FOR REVIEW ON THE SOCIETY'S WEBSITE. Form 990, Part III, Line 4d TECHNICAL ASSISTANCE COLLABORATIVES: RISCPA POLITICAL ACTION COMMITTEE 40 SHARPE DRIVE UNIT 5 CRANSTON RI 02920 271185960 ADVOCACY RI SECTION 527 NA false RISCPA FOUNDATION 40 SHARPE DRIVE UNIT 5 CRANSTON RI 02820 828447019 CONTINUING EDUC. RI 501(c)(3) RISCPA true false false false false false false false false false false false true false true false false false false false NO TRANSACTIONS EXCEEDED THE REPORTING THRESHOLD l and N/A