2025-03-15T16:24:08-05:00 2024-04-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2023-05-01 222470981 PICPA FOUNDATION FOR EDUCATION AND RESEARCH PICP 2154969272 2001 MARKET ST 950 PHILADELPHIA PA 19103 JENNIFER CRYDER CPA MBA CEO, SECRETARY 2154969272 2025-03-14 1 0 CONNIE M LIRA P00481097 2156433900 2025-03-14 2023 2025-03-06 01:10:19Z JENNIFER CRYDER CPA MBA 2001 MARKET ST 950 PHILADELPHIA PA 19103 5635161 0 X WWW.PICPA.ORG X 1983 PA PROVIDE EDUCATION PROGRAMS TO ENHANCE THE LEVEL OF PROFESSIONAL COMPETENCE OF CPAS 13 13 0 13 0 0 0 0 4265618 5573506 7497 18772 54550 42883 4327665 5635161 0 0 0 0 2856213 3807508 0 0 76429 3056169 3837904 5912382 7645412 -1584717 -2010251 2841172 2722035 4014264 5905378 -1173092 -3183343 X THE MISSION OF THE PICPA FOUNDATION FOR EDUCATION AND RESEARCH (THE FOUNDATION) IS TO PROVIDE A BROAD SPECTRUM OF HIGH-QUALITY EDUCATIONAL PROGRAMS TO ENHANCE THE LEVEL OF PROFESSIONAL COMPETENCE, INTEGRITY, AND OBJECTIVITY. 0 0 6726026 0 5573506 EACH YEAR, THE FOUNDATION HOLDS OVER 1,000 CONTINUING PROFESSIONAL EDUCATION PROGRAMS RELEVANT TO THE PRACTICE OF ACCOUNTING, TAXATION, AND OTHER AREAS REQUIRED FOR CPAS TO ENHANCE THEIR LEVEL OF PROFESSIONAL COMPETENCE. PICPA FACILITATES COLLABORATION WITHIN DIVERSE SECTIONS OF MEMBERSHIP TO IDENTIFY, DEVELOP, AND PRESENT EDUCATIONAL PROGRAMS THAT ADDRESS MEMBERS IN EVERY STAGE OF THEIR PROFESSIONAL LIFE, AND EVERY AREA OF PRACTICE. PICPA'S DELIVERY MODEL FOR EDUCATION INCLUDES CLASSROOM SETTINGS, CONFERENCES, WEBINARS, SIMULCASTS, AND ON DEMAND COURSES. AS NEW TOPICS EMERGE THAT WILL AFFECT MEMBER'S PRACTICE OF ACCOUNTING THE FOUNDATION DEVELOPS EDUCATIONAL PRODUCTS DIRECTED TO THOSE TOPICS.THESE PROGRAMS ARE DESIGNED TO RESPOND QUICKLY TO CHANGES IN PROFESSIONAL AND TECHNICAL ISSUES, AND PROVIDE GUIDELINES AND TOOLS TO MANAGE THE PROFESSIONAL EDUCATION EXPERIENCE. 6726026 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 57 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X JENNIFER CRYDER CPA MBA CEO SECRETARY 2154969272 2001 MARKET ST 950 PHILADELPHIA PA 19103 AARON RISDEN CPA CHAIR 2.00 4.00 X X 0 0 0 SHEA SAMAN CPA VICE-CHAIR 2.00 2.00 X X 0 0 0 R CHARLES WARING CPA TREASURER 2.00 2.00 X X 0 0 0 FRANCES AITKEN CPA IMMEDIATE PAST CHAIR 2.00 0.00 X X 0 0 0 THOMAS BARNES CPA DIRECTOR 2.00 0.00 X 0 0 0 TARA BENDER CPA DIRECTOR 2.00 0.00 X 0 0 0 CYNTHIA BERGVALL CPA DIRECTOR 2.00 2.00 X 0 0 0 JESSICA EVANKO CPA DIRECTOR 2.00 4.00 X 0 0 0 RYAN LAFFERTY CPA DIRECTOR 2.00 2.00 X 0 0 0 RAMAN MAHADEVAN CPA DIRECTOR 2.00 2.00 X 0 0 0 LISA MYERS CPA DIRECTOR 2.00 0.00 X 0 0 0 BRADLEY PALMER CPA DIRECTOR 2.00 0.00 X 0 0 0 CHRISTOPHER TURTELL CPA DIRECTOR 2.00 2.00 X 0 0 0 JENNIFER CRYDER CPA MBA CEO, SECRETARY 18.00 22.00 X 0 366307 52543 MARIA MARINI CPA CGMA FORMER OFFICER - LEFT MAR 2023 0.00 0.00 X 0 187243 4165 0 553550 56708 0 1 1 0 SURGENT MCCOY SELF STUDY LLC 237 LANCASTER AVE DEVON PA 19333 CPE INSTRUCTOR/PROGRAMS 525414 INFINITE XPRESSIONS 1958 WAGON LN SIGNAL MOUNTAIN TN 37377 CONSULTING FEES & EXPENSES DP 173388 2 CPE PROGRAM REVENUE 541900 3364927 3364927 CPA CROSSINGS WEBINAR DISTR. 541900 2208579 2208579 5573506 18772 18772 42883 42883 5635161 5573506 0 61655 3416378 3006413 375802 34163 109388 96261 12033 1094 119388 105061 13133 1194 162354 142872 17859 1623 76628 67433 8429 766 3570 3142 393 35 2203 2203 136318 119960 14995 1363 15382 13536 1692 154 211404 186036 23254 2114 1094803 963427 120428 10948 72134 63478 7935 721 106837 94017 11752 1068 920752 810262 101283 9207 344482 303144 37893 3445 STATE SOCIETY PAYMENTS 819083 720793 90099 8191 AICPA CERT. PROGRAM 31333 27573 3447 313 STAFF TRAINING 2975 2618 327 30 7645412 6726026 842957 76429 761763 896092 147085 106009 86362 79022 312249 124071 163849 188178 1682113 1452734 2841172 2722035 109365 221558 427390 407433 3477509 5276387 4014264 5905378 X -1173092 -3183343 -1173092 -3183343 2841172 2722035 -2010251 0 X 0 1 X 1 0 X 1878631 1878631 4774167 4235931 5519930 4265618 5573506 24369152 4774167 6114562 5519930 4265618 5573506 26247783 1878631 1878631 468830 613688 1082518 1878631 468830 613688 2961149 23286634 43536 38657 38346 62047 61655 244241 43536 38657 38346 62047 61655 244241 4817703 6153219 5558276 4327665 5635161 26492024 0.87900 0.89870 0.00920 0.00760 X 312249 124071 188178 188178 DUE TO AFFILIATE 5212755 EARN-OUT LIABILITY 53403 LEASE LIABILITY 10229 5276387 X 5632958 0 5632958 2203 2203 5635161 7643209 0 7643209 2203 2203 7645412 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE. THE FOUNDATION IS SUBJECT TO TAX ON NET INCOME NOT RELATED TO THE EXEMPT PURPOSES OF THE ORGANIZATION. TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE FOUNDATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE FOUNDATION BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS THAT NEED TO BE DISCLOSED IN THE COMBINED FINANCIAL STATEMENTS. 1 0 0 0 0 0 0 0 0 JENNIFER CRYDER CPA MBA CEO, SECRETARY 0 324939 0 41000 0 368 0 23200 0 29343 0 418850 0 0 MARIA MARINI CPA CGMA FORMER OFFICER - LEFT MAR 2023 0 52243 0 0 0 135000 0 3630 0 535 0 191408 0 0 PART I, LINE 3 NO COMPENSATION IS PAID BY THE FILING ORGANIZATION. ALL COMPENSATION DISCLOSED ON SCHEDULE J, PART II, IS PAID BY THE PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (PICPA), A RELATED EXEMPT ORGANIZATION. PICPA'S COMPENSATION REVIEW PROCESS INCLUDES THE FOLLOWING: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990S OF OTHER SIMILAR ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACTS, COMPENSATION SURVEY/STUDY AND APPROVAL BY THE COMPENSATION COMMITTEE. PART I, LINE 4A AS DISCLOSED ON SCHEDULE J, PART II, COLUMN B(III), MARIA MARINI, FORMER OFFICER WHO DEPARTED IN EARLY 2023 PRIOR TO THE START OF THE FISCAL YEAR, WAS PAID A $135,000 SEVERANCE BY THE RELATED EXEMPT ORGANIZATION AS PART OF HER 2023 W-2 COMPENSATION CONDITIONED ON THE SPECIFIC TERMS OF HER DEPARTURE. FORM 990, PART VI, SECTION A, LINE 6 THE PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (INSTITUTE) BOARD AND COUNCIL ARE CONSIDERED MEMBERS OF PICPA FOUNDATION FOR EDUCATION AND RESEARCH (FOUNDATION), BASED ON THE INTERNAL REVENUE SERVICE DEFINITION OF MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE INSTITUTE BOARD IS ALSO REQUIRED TO SERVE AS THE BOARD OF THE FOUNDATION. IN ADDITION, ONE SPOT ON THE FOUNDATION BOARD IS FILLED BY THE CHAIRMAN OF THE EDUCATION COMMITTEE AND TWO SPOTS ARE APPOINTED BY THE PRESIDENT OF THE EDUCATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B ANY ALTERATION, AMENDMENT, OR REPEAL OF THE BYLAWS MUST BE APPROVED BY A MAJORITY VOTE OF THE INSTITUTE COUNCIL MEMBERS, IN THEIR CAPACITY AS CPE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY MANAGEMENT. AFTER MANAGEMENT HAS REVIEWED THE RETURN WILL BE FILED AND THE BOARD WILL BE PROVIDED WITH A COPY AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH IS REVIEWED AND ACKNOWLEDGED ANNUALLY BY THE BOARD MEMBERS AND OFFICERS. THIS WRITTEN CONFLICT OF INTEREST DOCUMENT IS PROVIDED TO EACH OF THE ABOVE INDIVIDUALS AT THE FIRST ORGANIZATIONAL MEETING FOLLOWING THE INSTALLATION OF THE NEW LEADERSHIP AT THE ANNUAL MEETING. A SIGNED ACKNOWLEDGMENT OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MAINTAINED IN THE ORGANIZATION'S HEADQUARTERS AND IS MONITORED AND ENFORCED BY JENNIFER CRYDER, CPA , EXECUTIVE DIRECTOR. IF THERE IS A DISAGREEMENT OR UNCERTAINTY AS TO WHETHER OR NOT A CONFLICT OF INTEREST EXISTS, A FORMAL DETERMINATION WILL BE MADE BY THE BOARD. ALL INDIVIDUALS REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY HAVE AN ONGOING DUTY TO DISCLOSE CONFLICTS OF INTEREST AS THEY ARISE. IN THE EVENT THAT AN INDIVIDUAL ABOVE HAS A PERSONAL INTEREST OR A CONFLICT OF INTEREST THAT ARISES, IT MUST BE DISCLOSED IN WRITING TO THE CEO/EXECUTIVE DIRECTOR IMMEDIATELY. THEREAFTER, THAT INDIVIDUAL SHALL REFRAIN FROM ANY PORTION OF ANY MEETING WHEN THESE MATTERS ARE DISCUSSED OR CONSIDERED AS THEIR PRESENCE COULD INHIBIT FREE DISCUSSION OF THE MATTER. MINUTES OF APPROPRIATE MEETINGS SHOULD REFLECT THAT SUCH DISCLOSURE WAS MADE, AND THAT SUCH PERSON WAS NOT PRESENT DURING DISCUSSIONS OF, AND ABSTAINED FROM VOTING ON, THE CONFLICT MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE PICPA FOUNDATION FOR EDUCATION AND RESEARCH DOES NOT COMPENSATE ANY PERSONS. ALL COMPENSATION IS PAID THROUGH THE RELATED PARTY, PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE COMBINED FINANCIAL STATEMENTS ARE ALSO POSTED ON WWW.PICPA.ORG. CPA CROSSINGS LLC 2001 MARKET ST STE 950 PHILADELPHIA PA 19103 852072898 ADVANCING AND ENCOURAGING EDUCATION IN ACCOUNTING AT ALL LEVELS PA 4248286 2045355 PICPA FOUNDATION FOR EDUCATION AND RESEARCH PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (PICPA) 2001 MARKET ST STE 950 PHILADELPHIA PA 19103 230959052 TO PROVIDE SERVICES TO CPAS THAT WILL AID THEIR CAREERS PA 501(C)(6) N/A 0 PENNSYLVANIA CPA FOUNDATION 2001 MARKET ST STE 950 PHILADELPHIA PA 19103 815449140 TO SUPPORT CAREERS IN ACCOUNTING AND PURSUIT OF CPA CREDENTIAL PA 501(C)(3) LINE 12A, I PICPA 0 PENNSYLVANIA INSTITUTE OF CPAS INSURANCE TRUST 2001 MARKET ST STE 950 PHILADELPHIA PA 19103 236546724 PROVIDE INSURANCE PLANS TO MEMBERS, THEIR EMPLOYEES & EMPLOYEES OF PICPA PA N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS N 66044 CASH PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS O 3810483 CASH PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS P 3766682 CASH