2026-02-10T14:36:48+00:00 2025-03-31 870516083 Larson & Company PC 11240 S River Heights Dr Ste 300 South Jordan UT 840955123 990 2024-04-01 876127438 Utah Association of Certified Public Accountants UTAH 8014668022 15 West South Temple Suite 1625 Salt Lake City UT 84101 Susan Speirs Chief Executive Officer 8014668022 2026-02-10 true true Richard Scoresby P00573067 8013131900 2026-02-10 2024 2025-03-06 01:10:19Z Susan A Speirs CPA 15 West South Temple Suite 1625 Salt Lake City UT 84101 4518127 false X WWW.UACPA.ORG X 1983 UT Represents and supports CPA professionals through education, leadership development, alliances, and public awareness. 11 10 4 225 0 0 0 1147125 1287768 121552 266849 0 0 1268677 1554617 25635 900 0 0 528760 558831 0 0 0 799033 824923 1353428 1384654 -84751 169963 3173703 3204316 1022219 911663 2151484 2292653 X THE UACPA REPRESENTS KNOWLEDGEABLE PROFESSIONALS SERVING BUSINESSES WHO SUBSCRIBE TO OUR CORE VALUES OF COMPETENCY, INTEGRITY, AND TRUST. WE SUPPORT AND CHALLENGE OUR MEMBERS THROUGH STRATEGIC EDUCATION, LEADERSHIP DEVELOPMENT, BENEFICIAL ALLIANCES, AND PUBLIC AWARENESS, TO HELP THEM FLOURISH IN A COMPETITIVE AND CHANGING WORLD. false false Continuing education classes and conferences in an evolving environment that commands high level training at low level costs. Partnering with other states to provide specialty conferences and CPE for members in specialty fields. Maintain and enhance the advocacy role of the profession in offering input with regards to licensure and continuing professional education requirements for other professions outside the CPA profession. Provided insights to the Division of Professional Licensing on reporting requirement and administrative and other matters in the state of Utah. We continue to provide educational opportunities with universities and high school students to educate high school students about the accounting profession and the opportunities for future careers. 0 false false true false true false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true 8 0 true 4 true false false false false false false false false X 11 10 false false false false true false false true true false true true true true true true false true true false false false X Susan A Speirs CPA 8014668022 15 West South Temple Suite 1625 Salt Lake City UT 84101 Amy Anholt President-Elect 0.5 X X 0 0 0 Dan Frei President 1.0 X X 0 0 0 Dan Greer Secretary 0.5 X X 0 0 0 David Peaden Treasurer 1.0 X X 0 0 0 Rusty Hansen Vice President 0.5 X X 0 0 0 Susan A Speirs CPA Chief Executive Officer 50.0 X X 209991 0 22135 Clinton Armstrong Member at Large 0.5 X 0 0 0 Jason Tomlinson Past President 0.5 X 0 0 0 Melanie Spencer Member at Large 0.5 X 0 0 0 Noah Meyers Member at Large 0.5 X 0 0 0 Stacy Weight AICPA Council Rep 0.5 X 0 0 0 AMy Spencer Marketing Director 40.0 X 102725 0 8203 312716 0 30338 2 false true false 0 0 Membership Dues 900099 761316 761316 Continuing Education 611430 481529 481529 Publication Sales 900099 42318 42318 Committee Activities 900099 2105 2105 Sponsorships 900099 500 500 0 0 0 0 1287768 230286 230286 0 0 3000073 2963510 36563 0 36563 36563 0 0 0 0 0 1554617 1287768 0 266849 900 0 221869 256865 7303 37571 35223 16250 43333 12724 7538 62039 78652 67465 99142 31145 386680 4866 9249 Employee Education 5840 0 1384654 208179 173486 169425 54154 6264 26453 0 0 16247 19251 85739 75223 12675 10516 2311160 2549409 0 0 449753 371047 3173703 3204316 149147 144615 393361 365481 0 479711 401567 1022219 911663 X 2149265 2253173 2219 39480 2151484 2292653 3173703 3204316 169963 -29287 493 0 X false true true false 0 false false true 761316 52208 19381 71589 76131 -4542 85739 75223 10516 10516 Right-of-Use Asset 371047 371047 Federal Income Taxes Lease Liability 401567 401567 X 1571385 -29287 46055 16768 1554617 0 0 1554617 1388731 4077 4077 1384654 0 0 1384654 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Financial Accounting Standards Board ("FASB") has provided guidance for how uncertain tax positions should be recognized, measured, disclosed and presented in the consolidated financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the entity's tax returns to determine whether the tax positions are "more-likely-than-not" of being sustained if challenged or examined by the applicable taxing authorities. Management has determined that there are no material uncertain income tax positions. Generally, the Association's informational tax returns remain subject to examination for three years from the date filed with the applicable taxing authorities. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Utah CPA Foundation Net Revenue - 46055 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Utah CPA Foundation Net Expenses - 4077 X X false false false Susan A Speirs CPA Chief Executive Officer 179367 0 30624 0 0 0 10499 0 11636 0 232126 0 0 0 Form 990, Part III, Line 4d Description of other program services (Expenses $ including grants of $) We continue to provide educational opportunities with universities and high school students to educate high school students about the accounting profession and the opportunities for future careers. Form 990, Part VI, Line 6 Classes of members or stockholders CPAS WHO PRACTICE IN UTAH ARE ELIGIBLE TO BECOME MEMBERS. CPAS ARE REQUIRED TO ADHERE TO THE ORGANIZATION'S BYLAWS IN ORDER TO RETAIN THEIR MEMBERSHIP IN GOOD STANDING. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS FIRST REVIEWED BY THE CEO AND THEN DISTRIBUTED TO THE GOVERNING BODY FOR REVIEW. ONCE THEY ARE SATISFIED THAT THE RETURNS ARE COMPLETE AND ACCURATE, THEY AUTHORIZE THE PREPARER TO ELECTRONICALLY FILE THE RETURNS. Form 990, Part VI, Line 12c Conflict of interest policy OFFICERS, DIRECTORS, AND STAFF ARE REQUIRED TO REPORT CONFLICTS OF INTEREST IMMEDIATELY. DISCIPLINARY ACTION IS AVAILABLE UP TO AND INCLUDING TERMINATION AT THE DIRECTION OF THE CEO AND EXECUTIVE BOARD. Form 990, Part VI, Line 15a Process to establish compensation of top management official A COMPENSATION COMMITTEE COMPRISED OF THE PAST TWO UACPA PRESIDENTS AND THE CURRENT UACPA PRESIDENT ANNUALLY REVIEW THE CEO'S COMPENSATION USING APPLICABLE COMPARABILITY DATA AND CONSIDERING JOB PERFORMANCE. Form 990, Part VI, Line 19 Required documents available to the public ALL DOCUMENTS THAT ARE OPEN FOR PUBLIC INSPECTION WILL BE MADE AVAILABLE ONCE A REQUEST IS RECEIVED. Utah CPA Foundation 15 West South Temple Suite 1625 Salt Lake City UT 84101 870626076 Charitable Support UT 501(c)(3) 7 UACPA false false false false false false false false false false false false true false true true false false true false