2024-11-12T12:10:32-05:00 2023-12-31 820516748 GROW RASMUSSEN LLP 12550 W EXPLORER DR STE 200 BOISE ID 83713 990 2023-01-01 826004952 IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC IDAH 2083446261 1649 W SHORELINE DRIVE NO 202 BOISE ID 83702 LAURA L LANTZ EXEC DIRECTOR/SECY 2083446261 2024-11-01 true MATHEW T PARISH CPA P01445145 2083751771 2024-11-04 2023 2024-10-15 13:58:12Z LAURA L LANTZ 1649 W SHORELINE DRIVE NO 202 BOISE ID 83702 940036 false X WWW.IDCPA.ORG X 1918 ID THE SOCIETY IS A MEMBERSHIP ORGANIZATION WHOSE PURPOSE IS TO ASSOCIATE THE CERTIFIED PUBLIC ACCOUNTANTS OF THIS STATE AND TO MAINTAIN AND ELEVATE THE STANDARDS OF PROFICIENCY AND INTEGRITY OF THE ACCOUNTING PROFESSION. 12 11 3 50 0 0 912256 862632 2899 19016 54374 41076 969529 922724 0 0 314704 331003 3722 0 0 552881 563771 871307 894774 98222 27950 975502 1028444 90668 89084 884834 939360 TO ASSOCIATE THE CERTIFIED PUBLIC ACCOUNTANTS OF THIS STATE AND TO MAINTAIN AND ELEVATE THE STANDARDS OF PROFICIENCY AND INTEGRITY OF THE ACCOUNTING PROFESSION. false false A COMPREHENSIVE PROGRAM OF CONTINUING PROFESSIONAL EDUCATION TO ALLOW MEMBERS TO MAINTAIN AND IMPROVE THEIR PROFESSIONAL KNOWLEDGE AND SKILLS. THE PROGRAM INCLUDES APPROXIMATELY 100 EDUCATIONAL PROGRAMS MEETING NATIONAL CPE STANDARDS, WHICH ARE OFFERED AS LIVE SEMINARS STATEWIDE AND VIA ELECTRONIC COMMUNICATION. MEMBER MEETINGS ARE HELD STATEWIDE ANNUALLY FOR THE PURPOSE OF UPDATING THE PROFESSION ON NATIONAL AND STATEWIDE PROFESSIONAL ISSUES, AND TO PROVIDE EDUCATIONAL OPPORTUNITIES THAT MEET THE ETHICS CPE REQUIREMENT ESTABLISHED BY THE STATEWIDE PROFESSIONAL REGULATORY AUTHORITY. false false false true false false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 8 0 true 3 true false false false false false false false false X 12 11 false false false false true true false true true false true true true true true true true true true false false X THE ORGANIZATION 2083446261 1649 W SHORELINE DRIVE NO 202 BOISE ID 83702 LAURA L LANTZ EXEC DIRECTO 40.00 X 100658 0 22022 CASEY ADAMS DIRECTOR, CL X 0 0 0 BEN BIRD DIRECTOR, CL X 0 0 0 CANDACE BOESIGER DIRECTOR, CL X 0 0 0 CONNIE M MURPHY PAST CHAIR X X 0 0 0 CHRIS NIMS TREASURER X X 0 0 0 HEIDI SHELTON CHAIR X X 0 0 0 ERIC D STORY DIRECTOR, CL X 0 0 0 NATE STRONG AICPA COUNCI X 0 0 0 SCOTT TAYLOR DIRECTOR, CL X 0 0 0 KRISTEN M ZUBIZARRETA DIRECTOR, CL X 0 0 0 JACOB J ZWYGART CHAIR ELECT X X 0 0 0 100658 22022 1 false false false CONTINUING EDUCATION 541900 451857 451857 MEMBERSHIP DUES 541900 410775 410775 862632 19016 19016 17928 17312 616 616 OTHER REVENUE 900099 40460 40460 40460 922724 903708 19016 X 100658 144654 19188 47301 19202 9500 57480 128983 4103 16357 25987 50226 19737 12228 759 6778 WEBINARS 93494 BAD DEBT 38525 OTHER EXPENSES 28226 CPE FOOD & BEVERAGE 28122 43266 894774 0 0 0 574060 258302 327 325298 2434 1504 11268 8184 144447 131643 357 12804 387056 422352 975502 1028444 61962 61669 5127 3836 23579 23579 90668 89084 X 884834 939360 884834 939360 975502 1028444 X 27950 26576 X false false false false false false 410775 57480 57480 61616 -4136 22348 22348 122099 109295 12804 12804 DEFERRED RENT 23579 23579 FORM 990, PAGE 6, PART VI, LINE 6 CANDIDATES FOR MEMBERSHIP INCLUDE ANY PERSON WHO IS A CERTIFIED PUBLIC ACCOUNTANT IN GOOD STANDING UNDER THE LAWS OF IDAHO, OR WHO IS A HOLDER OF SATISFACTORY CREDENTIALS DESIGNATING THE PERSON A "CERTIFIED PUBLIC ACCOUNTANT" IN GOOD STANDING IN ANY STATE OTHER THAN IDAHO WHERE SUCH CREDENTIALS WERE ISSUED ACCORDING TO THE LAWS OF SUCH STATE. STUDENT MEMBERS ARE CURRENTLY ENROLLED IN A POST-SECONDARY BUSINESS PROGRAM AT A COLLEGE OR UNIVERSITY AND ARE ACTIVELY WORKING TO COMPLETE THE EDUCATIONAL REQUIEMENTS FOR CPA. ASSOCIATE MEMBERSHIP CAN BE OBTAINED BY ANY NON-CPA, CURRENTLY EMPLOYED BY A MEMBER FIRM/COMPANY. ANY INDIVIDUAL ELIGIBLE FOR ANOTHER CATEGORY OF MEMBERSHIP SHALL NOT BE ELIGIBLE FOR ASSOCIATE MEMBERSHIP. ANY PERSON, NOT ELIGIBLE FOR ANOTHER MEMBERSHIP CATEGORY, HAVING A DIRECT INTEREST IN THE ACCOUNTING AND FINANCE PROFESSION MAY APPLY FOR MEMBERSHIP AS A PROFESSIONAL PARTNER MEMBER. THIS MEMBERSHIP IS OPEN, BUT NOT LIMITED TO, PROFESSIONALS, VENDORS, AND AFFINITY PARTNERS WHOSE INTEREST COINCIDE WITH THOSE OF THE SOCIETY. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT THE BOARD AT ANNUAL MEMBERSHIP MEETINGS. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE TAX RETURN, THEN GIVES IT TO THE FINANCE COMMITTEE FOR APPROVAL BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES THAT ALL POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED IMMEDIATELY TO THE EXECUTIVE DIRECTOR. FAILURE TO DISCLOSE A CONFLICT OF INTEREST IS GROUNDS FOR DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION OF EMPLOYMENT. FORM 990, PAGE 6, PART VI, LINE 15A SALARY ADJUSTMENTS FOR THE EXECUTIVE DIRECTOR ARE MADE BY THE BOARD PRESIDENT AND APPROVED BY THE BOARD'S EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE STORED AT THE ORGANIZATION'S PLACE OF BUSINESS AND ARE AVAILABLE TO MEMBERS UPON REQUEST. FORM 990, PART IX, LINE 11G CPE INSTRUCTORS 128,983 0 0 FORM 990, PART XI, LINE 9 GAAP TO TAX ADUSTMENT FROM PRIOR YEAR 0