2026-01-16T10:25:36-06:00 2025-06-30 431061959 KIEFER BONFANTI & CO LLP 701 EMERSON ROAD ST LOUIS MO 63141 990 2024-07-01 440561387 MISSOURI SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS MISS 3149977966 530 MARYVILLE CENTRE DRIVE STE 210 ST LOUIS MO 63141 AMANDA KOEHLER CPA CFO 3149977966 2026-01-16 1 1 MARY A GREENCPA P01320124 3148121100 2026-01-16 2024 2025-03-06 01:10:19Z AMANDA KOEHLER CPA 530 MARYVILLE CENTRE DRIVE STE 210 ST LOUIS MO 63141 2734180 0 X WWW.MOCPA.ORG X 1909 MO TO PROMOTE AND MAINTAIN HIGH PROFESSIONAL STANDARDS FOR ALL MEMBERS 18 18 19 50 204718 26284 0 0 2349168 2354065 90842 136501 236474 243614 2676484 2734180 91623 77468 0 0 1804288 1749233 0 0 0 943522 936450 2839433 2763151 -162949 -28971 3764632 4609150 2001005 2743877 1763627 1865273 THE MISSOURI SOCIETY OF CPAS LEADS THE CPA PROFESSION IN MISSOURI AND SUPPORTS ITS MEMBERS AND THEIR ORGANIZATIONS, AS WELL AS THE PUBLIC INTEREST, IN A COMPETITIVE AND DYNAMIC BUSINESS ENVIRONMENT. 0 0 MOCPA KEEPS MEMBERS INFORMED IN A RAPIDLY CHANGING PROFESSION THROUGH THE UPKEEP OF THE MOCPA.ORG WEBSITE, BI-WEEKLY E-NEWSLETTERS TAILORED TO THE MEMBER'S AREA OF PRACTICE, THE ASSET (A BI-MONTHLY NEWS MAGAZINE PACKED WITH LEADING EDGE INFORMATION AND PROFESSIONAL TRENDS), AND THE FLAGSHIP REPORT (A QUICK READ UPDATE OF THE ECONOMIC NEWS THAT AFFECTS PRACTITIONERS AND THEIR COMPANIES). AS A PROFESSIONAL ORGANIZATION WITH MORE THAN 9,000 MEMBERS, MOCPA PROVIDES INFORMATION AND RESOURCES CPAS NEED TO ADVANCE THEIR CAREERS AND ENHANCE THE QUALITY OF SERVICE TO THEIR COMPANIES AND CLIENTS. MEMBERS DEVELOP PROFESSIONAL NETWORKS BY PARTICIPATING IN ACTIVITIES HOSTED BY ONE OF SIX REGIONAL CHAPTERS, INDUSTRY-BASED COMMITTEES, AND DISCUSSION-BASED ROUNTABLES AS WELL AS OTHER EVENTS. 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 16 0 1 19 1 1 1 0 0 0 0 0 0 0 X 18 18 1 0 1 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X AMANDA KOEHLER CPA 3149977966 530 MARYVILLE CENTRE DRIVE STE 210 ST LOUIS MO 63141 JENNIFER REYNOLDS-MOEHRLE CPA PHD CHAIR 0.50 X X 0 0 0 BRETT LEWIS CPA CHAIR-ELECT 0.50 X X 0 0 0 JOHN MATHER CPA VICE CHAIR 0.50 X X 0 0 0 ADAM WARD CPA SECRETARY 1.00 0.50 X X 0 0 0 JENNIFER VACHA CPA TREASURER 1.00 0.50 X X 0 0 0 JEFFREY PARKISON CPA CGMA IMMEDIATE PAST CHAIR 0.50 X X 0 0 0 ANDREA BARRY CPA DIRECTOR 0.50 X 0 0 0 ERIKA FARRIS CPA DIRECTOR 0.50 X 0 0 0 CHARLES HUTCHINS CPA DIRECTOR 0.50 X 0 0 0 JAMIE JABOURI CPA CITP CISA DIRECTOR 0.50 X 0 0 0 STEVE LENIVY CPA DIRECTOR 0.50 X 0 0 0 QUINN MARTIN CPA DIRECTOR 0.50 X 0 0 0 ZACHERY MORGAN CPA DIRECTOR 0.50 X 0 0 0 TAMMIE SCHAEFER CPA PHD DIRECTOR 0.50 X 0 0 0 BRENT STEVENS CPA DIRECTOR 0.50 X 0 0 0 AMANDA TRUSCHINGER CPA DIRECTOR 0.50 X 0 0 0 MARK WINIARSKI CPA CGMA DIRECTOR 0.50 X 0 0 0 ELLEN ZIMMER CPA DIRECTOR 0.50 X 0 0 0 JAMES O'HALLARON CAE CHIEF EXECUTIVE OFFICER 37.00 3.00 X 386462 29610 29219 AMANDA KOEHLER CPA CHIEF FINANCIAL OFFICER 37.00 3.00 X 146535 12165 16869 DENA HULL VP GOVERNMENT AFFAIRS, FOUNDATION & COMMUNICATION 37.00 3.00 X 167079 13062 23211 DAN KOONTZ VP MEMBER SERVICES 19.00 21.00 X 77675 84977 20158 ANDREW GROW CAE DIR. OF OUTREACH & DEVELOPMENT 40.00 X 111756 0 15396 CHRISTY STARKEY CAE IOM SENIOR DIRECTOR OF MEMBERSHIP 38.00 2.00 X 118497 5009 17352 1008004 144823 122205 5 0 1 0 PIERCE COMPANY LLC PO BOX 1073 JEFFERSON CITY MO 65102 PROVIDES GOVERNMENT RELATIONS CONSULTING 106100 1 MEMBER DUES 900099 2051571 2051571 PEER REVIEW 541200 250234 250234 SOCIAL EVENTS 900099 52260 52260 2354065 136501 136501 38896 38896 INSURANCE COMMISSIONS 524298 141704 141704 ADVERTISING 541800 63014 63014 204718 2734180 2354065 204718 175397 77468 545583 984771 39740 69093 110046 2805 14800 102974 12667 176022 29264 113717 59430 179808 13856 120717 17033 15567 THE ASSET 60642 TAXES 6691 DUES & SUBSCRIPTIONS 5264 OUTREACH 5193 2763151 117040 260782 637287 513495 28500 46619 84672 89755 404236 85888 480 318348 2855813 2770880 40840 609271 3764632 4609150 210921 164409 1260551 1284765 529533 1294703 2001005 2743877 X 1763627 1865273 1763627 1865273 3764632 4609150 -28971 130617 0 X X 0 1 X 1 0 0 0 1 2051571 94248 21338 115586 102550 13036 PART I-A, LINE 1: THE ORGANIZATION CONDUCTS ACTIVITIES TO INFORM MEMBERS OF THE MISSOURI LEGISLATURE ABOUT PENDING LEGISLATION RELEVANT TO THE PROFESSION. IF THE ORGANIZATION TAKES A STANCE ON A PARTICULAR ISSUE, IT WILL, BOTH THROUGH MEMBER INITIATIVES, AND THROUGH THE USE OF A PAID LOBBYIST, LOBBY THE STATE LEGISLATURE AS TO WHY THE ORGANIZATION IS TAKING THAT STANCE. 1018761 102762 94799 30000 1186322 804801 161205 82755 30000 1018761 287630 476645 40526 804801 101893 220456 -34719 287630 101893 101893 1.00000 0 1 1 278897 17993 260904 125339 67895 57444 318348 RIGHT OF USE ASSET 609271 609271 DEFERRED COMPENSATION 425246 LEASE LIABILITY 814238 DUE TO MSCPA EDUCATIONAL FOUNDATION 55219 1294703 X PART V, LINE 4: THE INVESTMENT EARNINGS WILL BE USED TO PROVIDE FUNDING FOR THE GRANTING OF SCHOLARSHIPS TO HIGH SCHOOL STUDENTS PLANNING TO MAJOR IN ACCOUNTING OR TO COLLEGE STUDENTS MAJORING IN ACCOUNTING AT ACCREDITED INSTITUTIONS OF HIGHER EDUCATION LOCATED IN MISSOURI. PART X, LINE 2: THE SOCIETY AND ITS AFFILIATES ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OR 501(C)(3) OF THE INTERNAL REVENUE CODE; HOWEVER, THEY ARE SUBJECT TO INCOME TAXES ON ADVERTISING REVENUE DERIVED FROM PUBLICATIONS AND OTHER UNRELATED BUSINESS INCOME, IF ANY. FINANCIAL ACCOUNTING STANDARDS FOR UNCERTAIN TAX POSITIONS PROHIBIT FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION IF THE POSITION IS NOT "MORE LIKELY THAN NOT" TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE SOCIETY'S FEDERAL FORM 990S REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY HAVE BEEN FILED. AS OF OCTOBER 2, 2025, NO RETURNS HAVE BEEN SELECTED FOR EXAMINATION. 1 EDUCATIONAL FOUNDATION OF THE MSCPA 530 MARYVILLE DR SUITE 210 ST LOUIS MO 63141 237028488 501(C)(3) 77468 0 TO PROVIDE EDUCATIONAL OPPORTUNITIES TO ACCOUNTING STUDENTS AND CPAS IN MISSOURI 1 PART I, LINE 2: GRANTS MADE TO THE EDUCATIONAL FOUNDATION OF THE MSCPA ARE MONITORED CLOSELY BY THE SHARED STAFF WHO PERFORM SERVICES FOR BOTH ORGANIZATIONS. X X X X X X 0 1 0 JAMES O'HALLARON CAE CHIEF EXECUTIVE OFFICER 386462 29610 0 0 0 0 10274 815 16828 1302 413564 31727 0 0 DENA HULL VP GOVERNMENT AFFAIRS, FOUNDATION & 167079 13062 0 0 0 0 12423 967 9113 708 188615 14737 0 0 DAN KOONTZ VP MEMBER SERVICES 77675 84977 0 0 0 0 5794 6325 3845 4194 87314 95496 0 0 AMANDA KOEHLER CPA CHIEF FINANCIAL OFFICER 146535 12165 0 0 0 0 3093 161 12502 1113 162130 13439 0 0 PART I, LINE 4B JAMES O'HALLARON, DENA HULL, AND DAN KOONTZ PARTICIPATE IN A SECTION 457(B) DEFERRED COMPENSATION PLAN. NONE OF THESE INDIVIDUALS HAVE RECEIVED ANY PAYMENTS FROM THE PLAN IN THE YEAR ENDED JUNE 30, 2025. FORM 990, PART VI, SECTION A, LINE 2 THE CHIEF EXECUTIVE OFFICER HAS A FAMILY RELATIONSHIP WITH THE VP OF LEARNING AND MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED IN JUNE 2025. ASSOCIATE MEMBERS (INDIVIDUALS WHO DO NOT QUALIFY FOR FELLOW MEMBERSHIP) ARE NO LONGER REQUIRED TO BE SPONSORED BY A CPA FELLOW MEMBER. IN ADDITION, THE SECRETARY AND TREASURER ARE NO LONGER APPOINTED BY THE CHAIR OF THE BOARD AND SHALL NOW BE ELECTED BY MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS DUES PAYING MEMBERS, PRIMARILY COMPOSED OF CPAS IN BOTH PUBLIC PRACTICE, INDUSTRY, AND EDUCATION. FORM 990, PART VI, SECTION A, LINE 7A THE SECRETARY SHALL PRESENT THE SLATE OF CANDIDATES FOR APPROVAL TO THE BOARD AT ITS MEETING PRIOR TO THE ANNUAL MEMBERSHIP MEETING. THE SLATE OF CANDIDATES SHALL BE SUBMITTED TO THE MEMBERS FOR A VOTE BY ELECTRONIC MEANS OR IN PERSON AT THE ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS OF MOCPA MAY BE AMENDED, ALTERED OR REPEALED BY THE MEMBERS OF THE SOCIETY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CEO AND CFO AND PROVIDED TO THE MOCPA EXECUTIVE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS MUST SIGN A CONFLICT OF INTEREST FORM ANNUALLY AND SUBMIT TO MOCPA FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION STUDY WAS DONE IN THE CURRENT YEAR AND WILL BE UPDATED PERIODICALLY IN ACCORDANCE WITH THE COMPENSATION POLICY OF THE BOARD OF DIRECTORS. COMPENSATION FOR THE CEO AND EXECUTIVE TEAM WAS DETERMINED BY THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. FORM 990 PART XII LINE 2C THE ORGANIZATION UTILIZES AN AUDIT COMMITTEE. THIS HAS NOT CHANGED FROM THE PRIOR YEAR. MSCPA AFFINITY LLC 530 MARYVILLE CENTRE DRIVE SUITE 21 ST LOUIS MO 63141 TO FACILITATE BENEFITS TO MEMBERS THROUGH AFFINITY PROGRAMS MO 155566 MOCPA EDUCATIONAL FOUNDATION OF THE MSCPA 530 MARYVILLE CENTRE DRIVE SUITE 21 ST LOUIS MO 63141 237028488 TO PROVIDE EDUCATION RELATING TO THE STUDY AND PRACTICE OF ACCOUNTING. MO 501(C)(3) 170(B)(1) (A)(VI) MOCPA 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 EDUCATIONAL FOUNDATION OF THE MSCPA B 77468 CASH EDUCATIONAL FOUNDATION OF THE MSCPA N 5231 ALLOCATION BASED ON EMPLOYEE TIME EDUCATIONAL FOUNDATION OF THE MSCPA O 391256 ALLOCATION BASED ON EMPLOYEE TIME