2026-03-13T12:03:42-05:00 2025-04-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2024-05-01 222470981 PICPA FOUNDATION FOR EDUCATION AND RESEARCH PICP 2154969272 2001 MARKET ST 950 PHILADELPHIA PA 19103 JENNIFER CRYDER CPA MBA CEO, SECRETARY 2154969272 2026-03-10 1 0 CONNIE M LIRA P00481097 2156433900 2026-03-10 2024 2025-03-06 01:10:19Z JENNIFER CRYDER CPA MBA 2001 MARKET ST 950 PHILADELPHIA PA 19103 4764913 0 X WWW.PICPA.ORG X 1983 PA PROVIDE EDUCATION PROGRAMS TO ENHANCE THE LEVEL OF PROFESSIONAL COMPETENCE OF CPAS 15 15 0 15 0 0 0 4475 5573506 4671133 18772 15788 42883 73517 5635161 4764913 0 0 0 0 3807508 1937385 0 0 49269 3837904 2989668 7645412 4927053 -2010251 -162140 2722035 2520425 5905378 5865908 -3183343 -3345483 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 4335808 0 4671133 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. 4335808 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 54 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X JENNIFER CRYDER CPA MBA CEO SECRETARY 2154969272 201 MARKET ST STE 950 PHILADELPHIA PA 19103 MATTHEW MELINSON CPA CHAIR 2.00 2.00 X X 0 0 0 SEAN MCVEY CPA VICE-CHAIR 2.00 2.00 X X 0 0 0 ASHLEY STAMPONE CPA VICE-CHAIR 2.00 2.00 X X 0 0 0 TIMOTHY MARTIN CPA TREASURER 2.00 2.00 X X 0 0 0 DAVID STONESIFER CPA PRESIDENT 2.00 2.00 X X 0 0 0 ELIZABETH KRISHER CPA IMMEDIATE PAST CHAIR 2.00 2.00 X X 0 0 0 FRANCES AITKEN CPA DIRECTOR 2.00 0.00 X 0 0 0 TARA BENDER CPA DIRECTOR 2.00 0.00 X 0 0 0 SARA BRUTON CPA DIRECTOR 2.00 2.00 X 0 0 0 JESSICA EVANKO CPA DIRECTOR 2.00 0.00 X 0 0 0 RAMAN MAHADEVAN CPA DIRECTOR 2.00 0.00 X 0 0 0 IAN MCDOWELL CPA DIRECTOR 2.00 0.00 X 0 0 0 ALEXANDER MILLER CPA DIRECTOR 2.00 2.00 X 0 0 0 LISA MYERS CPA DIRECTOR 2.00 2.00 X 0 0 0 BRADLEY PALMER CPA DIRECTOR 2.00 0.00 X 0 0 0 JENNIFER CRYDER CPA MBA CEO, SECRETARY 18.00 22.00 X 0 408353 54182 KYLE BICKHART CPA CFO - AS OF JUL 2024 4.00 36.00 X 0 160000 0 CORY NG CPA CFO - LEFT JUL 2024 4.00 36.00 X 0 134899 420 0 703252 54602 0 0 1 0 SURGENT MCCOY SELF STUDY LLC 237 LANCASTER AVE DEVON PA 19333 CPE INSTRUCTOR/PROGRAMS 394984 CPA CROSSINGS LLC 2001 MARKET ST STE 950 PHILADELPHIA PA 19103 CPE INSTRUCTOR/PROGRAMS 177602 2 4475 4475 CPA CROSSINGS WEBINAR DISTR. 541900 2951216 2951216 CPE PROGRAM REVENUE 541900 1586640 1586640 MEMBER PROGRAM INCOME 541900 133277 133277 4671133 15788 15788 73517 73517 4764913 4671133 0 89305 1712252 1506782 188348 17122 40467 35611 4451 405 104042 91557 11445 1040 80624 70949 8869 806 7148 6290 786 72 100885 88779 11097 1009 16593 14602 1825 166 62862 55319 6915 628 1056828 930009 116251 10568 58199 51215 6402 582 23311 20514 2564 233 436361 383998 48000 4363 346428 304857 38107 3464 STATE SOCIETY PAYMENTS 858640 755603 94450 8587 AICPA CERT. PROGRAM 11745 10336 1292 117 STAFF TRAINING 2497 2197 275 25 8171 7190 899 82 4927053 4335808 541976 49269 896092 613486 106009 182777 79022 229296 482543 211032 188178 271511 1452734 1223355 2722035 2520425 221558 282538 407433 367150 5276387 5216220 5905378 5865908 X -3183343 -3345483 -3183343 -3345483 2722035 2520425 -162140 0 X 0 1 X 1 0 X 1878631 4475 1883106 4235931 5519930 4265618 5573506 4671133 24266118 6114562 5519930 4265618 5573506 4675608 26149224 1878631 1878631 468830 613688 935620 2018138 1878631 468830 613688 935620 3896769 22252455 38657 38346 62047 61655 89305 290010 38657 38346 62047 61655 89305 290010 6153219 5558276 4327665 5635161 4764913 26439234 0.84160 0.87900 0.01100 0.00920 X 482543 211032 271511 271511 DUE TO AFFILIATE 5179021 LEASE LIABILITY 37199 5216220 X 4764913 0 4764913 0 4764913 4927053 0 4927053 0 4927053 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. 0 0 0 0 0 0 0 0 0 JENNIFER CRYDER CPA MBA CEO, SECRETARY 0 354985 0 53000 0 368 0 29105 0 25077 0 462535 0 0 KYLE BICKHART CPA CFO - AS OF JUL 2024 0 160000 0 0 0 0 0 0 0 0 0 160000 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. 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 ALL BUT THREE MEMBERS OF THE FOUNDATION'S BOARD ARE REQUIRED TO ALSO SERVE ON THE INSTITUTE'S BOARD. AS FOR THE THREE SPOTS, 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 A, LINE 8B THERE ARE NO SUBCOMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY, THEREFORE THE IRS INSTRUCTIONS REQUIRE FORM 990, PART VI, SECTION A, LINE 8B TO BE ANSWERED NO. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY MANAGEMENT AND THE BOARD PRIOR TO 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 3969013 2107981 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 69810 CASH PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS O 2035770 CASH PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS P 2821473 CASH