2025-10-02T00:59:57-05:00 2025-04-30 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2024-05-01 420797094 IOWA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS IOWA 5152238161 1415 28TH STREET 450 WEST DES MOINES IA 502661419 MATTHEW KELDERMAN TREASURER 5152238161 2025-09-29 1 0 BRIAN ARONSON P01425251 3192346885 2025-09-29 2024 2025-03-06 01:10:19Z CARRIE STEFFEN 1415 28TH STREET 450 WEST DES MOINES IA 502661419 3127915 0 X WWW.IACPA.ORG X 1915 IA ADVANCING THE PROFESSIONAL SUCCESS OF OUR MEMBERS 14 14 10 257 47307 0 0 0 1908577 2088155 52438 71409 58448 53263 2019463 2212827 0 0 0 0 775454 971021 0 0 0 1069030 1153622 1844484 2124643 174979 88184 2810356 2953807 425551 349843 2384805 2603964 TO BE IOWA'S PREMIER ORGANIZATION FOR THE ACCOUNTING PROFESSION BY HARNESSING THE COLLECTIVE POWER OF THE MEMBERS TO PROMOTE, PROTECT, GROW AND ENHANCE THE INDUSTRY THROUGH ADVOCACY AND SERVICE. 0 0 CONTINUING PROFESSIONAL EDUCATION - PROVIDE LEARNING OPPORTUNITIES FOR MEMBERS TO IMPROVE PROFESSIONAL PROFICIENCY AND INCREASE THE QUALITY OF THEIR SERVICES. OFFER SEMINARS, CONFERENCES, WEBINARS, ON-DEMAND, AND IN-FIRM COURSES ANNUALLY ON VARIOUS TECHNICAL AND PROFESSIONAL TOPICS. CPE ATTENDANCE FOR THE ISCPA-SPONSORED WEBINAR EDUCATION FOR THE FISCAL YEAR ENDING APRIL 30, 2025 WAS 3,548 INDIVIDUALS. MEMBER SERVICES - PROMOTE MEMBERS WITH AN ANNUAL MEETING AND LEADERSHIP CONFERENCE, NETWORKING EVENTS, A MONTH OF SERVICE TO PROMOTE THE COMMUNITY INVOLVEMENT OF CPAS TO THE GENERAL PUBLIC, AND COMMITTEE OPPORTUNITIES AND OTHER ACTIVITIES FOR THE BETTERMENT OF CPAS. LEGISLATIVE ACTION REGARDING CPAS: EDUCATE THE KEY GENERAL MEMBERSHIP INCLUDING LEGISLATIVE LEADERS, BOARD OF DIRECTORS AND COMMITTEES, AS WELL AS THE LEGISLATORS ON ADVOCACY ISSUES RELATING TO THE CPA PROFESSION WITHIN THE STATE OF IOWA. THIS MAY INCLUDE PROFESSIONAL LICENSING ISSUES, TAX ADMINISTRATIVE ISSUES AND ANY OTHER LEGISLATIVE ISSUES THAT MAY AFFECT THE CPA PROFESSION IN THE STATE OF IOWA. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 10 1 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X NANCY GION 5152238161 1415 28TH STREET SUITE 450 WEST DES MOINES IA 50266 ERIK K BONSTROM CHAIR 1.00 X X 0 0 0 ALISON A VANOTTERLOO PAST CHAIR 1.00 X X 0 0 0 RICHARD J TIWALD VICE CHAIR 1.00 X X 0 0 0 LAURA MEIER SECRETARY 1.00 X X 0 0 0 JACLYN J DAMMEIER TREASURER 1.00 X X 0 0 0 COURTNEY L DE RONDE DIRECTOR 0.50 X 0 0 0 JENNIFER MCGARRY DIRECTOR 0.50 X 0 0 0 HANK NOREM DIRECTOR 0.50 X 0 0 0 SANDRA SMITH DIRECTOR 0.50 X 0 0 0 TIM STILES DIRECTOR 0.50 X 0 0 0 TODD E THORSON DIRECTOR 0.50 X 0 0 0 MATTHEW D KELDERMAN DIRECTOR 0.50 X 0 0 0 TWYLA R ROSENBAUM DIRECTOR 0.50 X 0 0 0 NATE BECK DIRECTOR 0.50 X 0 0 0 DAWN LATHAM CEO - END NOVEMBER 2024 40.00 X 177702 0 15292 ARDIS KELLEY INTERIM CEO - END MAY 2025 40.00 X 21292 0 0 198994 0 15292 1 0 1 0 0 CONTINUING PROFESSIONA 611710 1130742 1130742 MEMBERSHIP DUES 900099 874943 874943 SPONSORSHIPS 900099 59298 59298 ANNUAL MEETING FEES 900099 12690 12690 10482 10482 2088155 80690 80690 905807 915088 -9281 -9281 -9281 ADVERTISING 541800 47307 47307 MEMBER AFFINITY PROGRA 900099 4576 4576 MISCELLANEOUS 900099 1380 1380 53263 2212827 2089535 47307 75985 X 272954 504319 47829 88514 57405 3356 12467 67260 11054 237125 62218 85788 102356 52754 50490 28157 18320 CPE DIRECT COSTS 349616 BANK CHARGES 40880 31781 2124643 317171 366480 103507 44115 15419 42333 47245 281495 266545 43107 14950 2186094 2436816 118144 28782 2810356 2953807 127174 155392 171006 161228 127371 33223 425551 349843 X 2384805 2603964 2384805 2603964 2810356 2953807 88184 130975 0 X 0 1 X 1 0 0 0 0 874943 127453 -3282 124171 104993 19178 23163 22887 276 258332 243658 14674 14950 LEASE LIABILITIES 33223 33223 2332748 130975 130975 2201773 11054 11054 2212827 2113589 0 2113589 11054 11054 2124643 X X 1 1 X X X 0 0 0 DAWN LATHAM CEO - END NOVEMBER 2024 154904 0 9278 0 13520 0 14384 0 908 0 192994 0 0 0 PART I, LINE 1A TRAVEL FOR COMPANION: THE BENEFIT WAS TREATED AS TAXABLE COMPENSATION. TAX IDEMNIFICATION AND GROSS-UP PAYMENTS: TAXABLE TRAVEL FOR COMPANION THAT WAS GROSSED-UP AND REIMBURSED. FORM 990, PART I, LINE 6, NUMBER OF VOLUNTEERS ANNUALLY, A VOLUNTEER REQUEST IS SENT TO ALL MEMBERS ASKING THEM TO INDICATE WHICH COMMITTEE(S)/TASK FORCE ON WHICH THEY WOULD LIKE TO SERVE. ALL VOLUNTEER REQUESTS ARE REVIEWED AND MEMBERS ARE APPOINTED TO COMMITTEE(S)/TASK FORCE OF THEIR CHOICE. VOLUNTEERS ASSIST WITH: PROVIDING HIGH SCHOOL AND COLLEGE STUDENTS WITH INFORMATION ABOUT THE PROFESSION; PROVIDING INPUT FOR VARIOUS EDUCATIONAL EVENTS TO INCREASE THE SKILLS AND KNOWLEDGE OF MEMBERS; PROMOTING AN ANNUAL MONTH OF SERVICE; SUPPORTING EFFORTS OF THE IOWA CPA EDUCATION FOUNDATION; FORMULATION OF ISCPA LEGISLATIVE POLICY AND THE EXECUTION OF SUCH POLICIES AS AUTHORIZED BY THE BOARD OF DIRECTORS; PROMOTING THE VALUE OF THE CPA TO THE BUSINESS COMMUNITY; POTENTIAL CPA PROFESSIONALS; AND THE GENERAL PUBLIC IN ORDER TO ENHANCE THE PROFESSIONAL SUCCESS OF OUR MEMBERS; OFFERING TECHNICAL ASSISTANCE TO MEMBERS AND KEEPING THEM INFORMED OF SIGNIFICANT CHANGES IN TAX LAWS; ADDRESSING MEMBERS' INTERESTS IN RECRUITING STUDENTS OF DIVERSE BACKGROUNDS AND GETTING MINORITIES HIRED INTO THE PROFESSION. FORM 990, PART VI, SECTION A, LINE 6 EACH RESIDENT, NON-RESIDENT, LIFE AND ASSOCIATE MEMBER SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A EACH RESIDENT, NON-RESIDENT, LIFE AND ASSOCIATE MEMBER SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B ALL THE BOARD MEMBERS WILL RECEIVE A COPY OF THE FORM 990 FOR THEIR REVIEW. THE TREASURER WILL REVIEW THE 990 IN DETAIL. FORM 990, PART VI, SECTION B, LINE 12C ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST SHALL BE DISCLOSED BY BOARD MEMBERS TO THE ISCPA EXECUTIVE COMMITTEE THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE ISCPA EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). THE BOARD RETAINS THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION OR ACTION AND HAS THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS INCLUDES ALL OF THESE ELEMENTS: 1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE OF ISCPA - THE COMPENSATION OF THE STAFF IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE OF ISCPA, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2) USE OF DATA AS TO COMPARABLE COMPENSATION - THE COMPENSATION OF THE STAFF IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING - THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THIS PROCESS WAS COMPLETED ON 4/26/24. FORM 990, PART VI, SECTION C, LINE 19 THE SOCIETY DOES NOT MAKE SUCH DOCUMENTS AVAILABLE TO THE PUBLIC, BUT THEY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS 43,448. RECRUITMENT 53,585. CPE INSTRUCTORS 140,092.