2026-02-12T17:37:51-05:00 2025-03-31 383133790 ANDREWS HOOPER PAVLIK PLC 4295 OKEMOS RD STE 200 OKEMOS MI 488646201 990 2024-04-01 381233348 THE MICHIGAN ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS MICH 2482673700 888 WEST BIG BEAVER STE 550 TROY MI 48084 ROBERT DOYLE PRESIDENT & CEO 2482673700 2025-09-10 true true JULIE M PFEIFLE P00751307 5177060800 2025-09-10 2024 2025-03-06 01:10:19Z ROBERT DOYLE 888 WEST BIG BEAVER STE 550 TROY MI 48084 8346401 false X WWW.MICPA.ORG X 1901 MI TO SERVE OUR MEMBERS, THE CPA PROFESSION, AND THE PUBLIC THEY SERVE. AT OUR CORE, WE'RE YOUR ACE... HERE TO ADVOCATE, COLLABORATE, AND EDUCATE SO THAT YOU CAN BE AT YOUR BEST 19 19 36 798 177257 165791 125176 7086429 7049706 94157 215040 0 7346377 7389922 2500 2500 0 3291287 3402813 0 0 3848072 3973818 7141859 7379131 204518 10791 7285225 7072455 3684718 3486883 3600507 3585572 X WE ARE A TEAM OF INCLUSIVE, PASSIONATE, AND INNOVATIVE LEADERS DEDICATED TO SERVING OUR MEMBERS. WE EMBRACE A CULTURE TO ADVOCATE, COLLABORATE, AND EDUCATE WITH AN INTENTIONAL FOCUS ON DIVERSITY, EQUITY, AND INCLUSION INITIATIVES. WE ARE COMMITTED TO FOCUSING ON EMPLOYEE EXPERIENCE, HEALTH AND WELLNESS, CONTINUED EMPLOYEE DEVELOPMENT AND SERVING OUR COMMUNITIES. THE THREE PILLARS OF MICPA'S CULTURE ARE ADVOCATE, COLLABORATE AND EDUCATE (ACE). false false MEMBERSHIP SERVICES: THE OBJECTIVE IS TO PROVIDE ADVOCACY, BENEFIT PROGRAMS, TIMELY INFORMATION AND PROFESSIONAL UPDATES THROUGH PUBLICATIONS AND NETWORKING OPPORTUNITIES FOR APPROXIMATELY 12,485 MEMBERS INCLUDING CERTIFIED PUBLIC ACCOUNTANTS, AFFILIATED PROFESSIONALS, CPA CANDIDATES, STUDENTS, EDUCATORS, AND FIRM ADMINISTRATORS. CONTINUING EDUCATION: THE OBJECTIVE IS TO PROVIDE CONTINUING EDUCATION THROUGH SEMINARS, CONFERENCES AND ON DEMAND COURSES RELATED TO ACCOUNTING, AUDITING, ETHICS, TECHNOLOGY AND MANAGEMENT SKILLS; ATTENDED BY APPROXIMATELY 15,500 PARTICIPANTS ANNUALLY. PEER REVIEW: THE OBJECTIVE IS TO ADMINISTER A PEER REVIEW PROGRAM FOR MICHIGAN FIRMS AND SOLE PRACTITIONERS TO ENSURE THAT THE STANDARDS ESTABLISHED BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) ARE BEING MAINTAINED. APPROXIMATELY 576 FIRMS AND SOLE PRACTITIONERS ARE ENROLLED IN THE PEER REVIEW PROGRAM. SPECIAL PROJECTS: THE OBJECTIVE IS TO RESEARCH AND DEVELOP INNOVATIVE WAYS OF PROVIDING CONTINUING PROFESSIONAL EDUCATION AND TO PROMOTE THE PROFESSION AND VOLUNTEERISM THROUGH COMMUNITY INVOLVEMENT (I.E. ACCOUNTING AID SOCIETY TAX PREPARATION, HIGH SCHOOL/COLLEGE EDUCATOR/STUDENT PROGRAMS AND CUSTOMIZED TRAINING). false false true true false false false false false true false false true true false true false 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 true 39 0 true 36 true true true false false false false false false false X 19 19 false false false false true true true true true false false true true true true true true true false false X X PEGGY JURY 2482673700 888 WEST BIG BEAVER STE 550 TROY MI 48084 ROBERT DOYLE PRESIDENT & 50.00 X 307858 0 17739 JAMES JAGGER EVP, CMO 50.00 X 199571 0 22946 DAN TODD EVP, CIO 50.00 X 157841 0 6277 PEGGY JURY ACTING CFO 50.00 X 136577 0 3074 KATIE GADULKA SVP, CHIEF M 50.00 X 118312 0 14600 CHRISTINE BAGINSKI SVP ORG. STR 50.00 X 98072 0 4477 GARY M BLANCK TREASURER 5.00 X X 0 0 0 MICHAEL BOEHM MEMBER AT LA 0.50 X 0 0 0 STACY BOYER-DAVIS MEMBER AT LA 0.50 X 0 0 0 DIANE DEFRANCIS MEMBER AT LA 0.50 X 0 0 0 UNYIME EKPENYONG MEMBER AT LA 0.50 X 0 0 0 LISA A FISHER CHAIR-ELECT 5.00 X X 0 0 0 PAUL A GLANTZ MEMBER AT LA 0.50 X 0 0 0 LAURIE L HORVATH CHAIR 5.00 X X 0 0 0 MATTHEW S KIDD MEMBER AT LA 0.50 X 0 0 0 JAMES N LOPICCOLO PAST CHAIR 5.00 X X 0 0 0 SHERYL MADDEN MEMBER AT LA 0.50 X 0 0 0 VICTORIA MUNDINGER MEMBER AT LA 0.50 X 0 0 0 KEVIN PATTERSON MEMBER AT LA 0.50 X 0 0 0 STACEY L REEVES MEMBER AT LA 0.50 X 0 0 0 TIAUNA ROSS MEMBER AT LA 0.50 X 0 0 0 DARRIN D SCHULTZ MEMBER AT LA 0.50 X 0 0 0 IMELDA SCOTT MEMBER AT LA 0.50 X 0 0 0 JAMES D TISH SECRETARY 5.00 X X 0 0 0 EMILY ZOET MEMBER AT LA 0.50 X 0 0 0 1018231 69113 5 false true false 125176 125176 DUES 900099 3432562 3432562 CONTINUING PROFESSIONAL EDUC. 900099 2372616 2372616 PEER REVIEW 900099 527327 527327 ADVERTISING 900099 411014 233757 177257 MEMBER SERVICES 900099 283668 283668 22519 22519 7049706 208176 208176 963343 951485 4994 11858 -4994 6864 6864 7389922 6872449 177257 215040 X 2500 1087344 1800702 74717 230211 209839 9267 31550 16333 1218724 89988 344962 166671 388881 5034 402039 30742 PRESENTER FEES 471317 READERSHIP COSTS 271363 MARKETING 250441 EQUIPMENT LEASES 181904 94602 7379131 0 0 0 750 750 1052873 1011447 46288 48163 197736 200997 4814753 4107666 844511 707087 3462009 3599026 1681058 1504985 7285225 7072455 492872 521458 1324862 1279901 1866984 1685524 3684718 3486883 X 3600507 3585572 3600507 3585572 7285225 7072455 X 10791 -25726 X false true X true false 32311 false MICPA'S POLITICAL ACTION COMMITTEE 888 W BIG BEAVER STE 550 TROY MI 48084 386314524 75600 false false false 3432562 32311 32311 32311 SCHEDULE C, PART I-A, LINE 1 DIRECT ACTIVITY: THE ASSOCIATION WORKS WITH LEGISLATORS TO INFORM AND EDUCATE THEM ON THE CPA PROFESSION. 150652 64617 86035 641875 417410 224465 4022226 3625639 396587 707087 RIGHT OF USE ASSET - BUILDING LEASE 1504985 1504985 RIGHT OF USE LEASE LIABILITY 1669426 COPIER LEASE 16098 1685524 7352857 -25726 -25726 7378583 16333 -4994 11339 7389922 7367792 7367792 16333 -4994 11339 7379131 SCHEDULE D, PAGE 4, PART XI, LINE 4B FIXED ASSET LOSS INCL IN EXP ON AFS -4,994 SCHEDULE D, PAGE 4, PART XII, LINE 4B FIXED ASSET LOSS INCL IN EXP ON AFS -4,994 X true true X X X X X false false false ROBERT DOYLE PRESIDENT & CEO 286750 19760 1348 7703 10036 325597 JAMES JAGGER EVP, CMO 188355 10000 1216 5656 17290 222517 DAN TODD EVP, CIO 147220 10000 621 4420 1857 164118 FORM 990 - ORGANIZATION'S MISSION WE ARE A TEAM OF INCLUSIVE, PASSIONATE, AND INNOVATIVE LEADERS DEDICATED TO SERVING OUR MEMBERS. WE EMBRACE A CULTURE TO ADVOCATE, COLLABORATE, AND EDUCATE WITH AN INTENTIONAL FOCUS ON DIVERSITY, EQUITY, AND INCLUSION INITIATIVES. WE ARE COMMITTED TO FOCUSING ON EMPLOYEE EXPERIENCE, HEALTH AND WELLNESS, CONTINUED EMPLOYEE DEVELOPMENT AND SERVING OUR COMMUNITIES. THE THREE PILLARS OF MICPA'S CULTURE ARE ADVOCATE, COLLABORATE AND EDUCATE (ACE). FORM 990 ALL LINES LEFT BLANK ARE NOT APPLICABLE TO THE ORGANIZATION. FORM 990, PAGE 2, PART III, LINE 4D SPECIAL PROJECTS: THE OBJECTIVE IS TO RESEARCH AND DEVELOP INNOVATIVE WAYS OF PROVIDING CONTINUING PROFESSIONAL EDUCATION AND TO PROMOTE THE PROFESSION AND VOLUNTEERISM THROUGH COMMUNITY INVOLVEMENT (I.E. ACCOUNTING AID SOCIETY TAX PREPARATION, HIGH SCHOOL/COLLEGE EDUCATOR/STUDENT PROGRAMS AND CUSTOMIZED TRAINING). FORM 990, PAGE 6, PART VI, LINE 6 FELLOW MEMBERS - RESIDENT HOLDERS OF CERTIFICATES AS CERTIFIED PUBLIC ACCOUNTANTS ISSUED BY THE STATE OF MICHIGAN. FELLOW MEMBERS HAVE VOTING RIGHTS. ASSOCIATE MEMBERS - HOLDERS OF CERTIFICATES AS CERTIFIED PUBLIC ACCOUNTANTS ISSUED BY ANY STATE, TERRITORY OR POSSESSION OF THE UNITED STATES, OTHER THAN MICHIGAN, OR NON-RESIDENT HOLDERS OF CERTIFICATES AS CERTIFIED PUBLIC ACCOUNTANTS ISSUED BY THE STATE OF MICHIGAN. LIFE MEMBERS - FELLOW OR ASSOCIATE MEMBERS WHO ARE IN GOOD STANDING AND MEET ELIGIBILITY REQUIREMENTS ESTABLISHED BY THE BOARD. HONORARY MEMBERS - PERSONS WHO ARE DEEMED TO HAVE MADE SUBSTANTIAL CONTRIBUTION TO THE PUBLIC ACCOUNTING PROFESSION. AFFILIATE MEMBERS - BOARD OF DIRECTORS DESIGNATE CLASSIFICATIONS OF AFFILIATE MEMBERS (I.E. STUDENTS, CPA CANDIDATE, COLLEGE EDUCATOR, HIGH SCHOOL EDUCATOR/COUNSELOR, FIRM ADMINISTRATION, ETC.) FORM 990, PAGE 6, PART VI, LINE 7A FELLOW MEMBERS ARE PROVIDED A LIST OF (BOARD) NOMINEES AT LEAST 120 DAYS PRIOR TO THE DATE OF THE ASSOCIATION'S ANNUAL MEETING. IF NO NOMINATIONS BY PETITION ARE FILED, THE NOMINATED DIRECTORS OR OFFICERS ARE DECLARED ELECTED. A NOMINATION MAY BE INITIATED BY A PETITION, SIGNED BY AT LEAST TWO PERCENT OF THE FELLOW MEMBERS OF THE ASSOCIATION, AT LEAST 120 DAYS PRIOR TO THE DATE OF THE ANNUAL MEETING. IF NOMINATIONS ARE MADE BY PETITION, MAIL BALLOTS ARE MAILED TO THE FELLOW MEMBERS WITHIN A CERTAIN TIME PERIOD AND ARE TO BE RETURNED NO LESS THAN 45 DAYS PRIOR TO THE ANNUAL MEETING. PERSONS RECEIVING PLURALITY OF THE VOTES ARE DECLARED ELECTED. FORM 990, PAGE 6, PART VI, LINE 7B MEMBER PETITIONS MAY BE INITIATED BY A PETITION SIGNED BY AT LEAST TWO PERCENT OF THE FELLOW MEMBERS OF THE ASSOCIATION AND IF PROPOSED RESOLUTIONS ARE NOT ADOPTED BY THE BOARD OF DIRECTORS, THE RESOLUTION WILL BE SUBMITTED WITHIN A CERTAIN TIME FRAME TO THE FELLOW MEMBERSHIP FOR VOTE. ADOPTION OF THE RESOLUTION REQUIRES AN AFFIRMATIVE VOTE OF THE MAJORITY OF THE VOTES CAST. ADDITIONALLY, ADOPTION OF AMENDMENTS TO THE BYLAWS REQUIRE AN AFFIRMATIVE VOTE OF AT LEAST A MAJORITY OF THE VOTES CAST WITHIN A CERTAIN TIME PERIOD AFTER THE MAILING OF THE BALLOTS. FORM 990, PAGE 6, PART VI, LINE 11B THE ASSOCIATION'S AUDIT COMMITTEE HAS BEEN GIVEN THE RESPONSIBILITY AND AUTHORITY BY THE EXECUTIVE COMMITTEE AND BOARD TO REVIEW THE RESULTS OF THE ORGANIZATION'S ANNUAL AUDIT AND COMPLETED FORM 990. THE COMMITTEE DEVOTES TWO OF ITS MEETINGS TO THESE ITEMS: (1) TO REVIEW, CONSIDER AND ACCEPT THE AUDIT FIRM'S ENGAGEMENT LETTER, (2) TO REVIEW, CONSIDER, AND ACCEPT THE ANNUAL AUDIT REPORTS, AND (3) TO REVIEW AND ACCEPT THE FORM 990 ON BEHALF OF THE ASSOCIATION'S GOVERNING BOARD. RESULTS ARE REPORTED TO THE BOARD AT REGULARLY SCHEDULED MEETINGS. ACCESS TO THE RETURN IS PROVIDED TO BOARD MEMBERS BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C TERMS FOR THOSE SERVING ON THE ASSOCIATION'S BOARD, TASK FORCES, AND COMMITTEES BEGIN ON SEPTEMBER 1. EACH YEAR, MEMBERS SERVING ARE ASKED TO READ, ACKNOWLEDGE, AND AGREE TO THE TENETS OF THE STANDARDS OF CONDUCT, WHICH INCLUDE A SECTION DEALING WITH CONFLICTS OF INTEREST. EACH PERSON IS REQUIRED TO AGREE TO THE STIPULATIONS BY SIGNING AND DATING A FORM TO THAT EFFECT. THE FORMS ARE REVIEWED AND ANY NOTICES PROVIDED ARE BROUGHT TO THE ATTENTION OF THE CEO AND/OR BOARD OR COMMITTEE CHAIR. FORM 990, PAGE 6, PART VI, LINE 15A A SUMMARY OF THE PRESIDENT AND CEO'S PRIOR FISCAL YEAR GOALS AND THE ACTIONS TAKEN/COMPLETED TO ACHIEVE EACH IS PREPARED AND SUBMITTED TO THE EXECUTIVE COMMITTEE AND COMPENSATION COMMITTEE. 1.THE COMPENSATION COMMITTEE (COMMITTEE) IS OVERSEEN BY A CHAIRPERSON AND IS ASSISTED BY A COMMITTEE LEADER WHO IS CONSISTENT FROM YEAR TO YEAR. THE COMMITTEE INCLUDES ALL MEMBERS OF THE ASSOCIATION'S EXECUTIVE COMMITTEE. 2. THE COMMITTEE RETAINS THE SERVICES OF A COMPENSATION AND BENEFITS CONSULTANT. THE CONSULTANT DEVELOPS/PROVIDES AN EVALUATION TOOL THAT IS USED TO RATE THE PRESIDENT AND CEO ON THE CURRENT YEAR'S PERFORMANCE. 3. THE CONSULTANT WORKS WITH THE COMMITTEE TO SET THE CURRENT YEAR SALARY INCREASE PARAMETERS BASED ON LEVELS OF ACHIEVEMENT, AND PROVIDES COMPARABLE PAY RATES AND FRINGE BENEFITS INFORMATION FOR NOT-FOR-PROFIT EXECUTIVES. 4. THE ASSOCIATION'S HUMAN RESOURCES DEPARTMENT PREPARES A SUMMARY OF FRINGE BENEFITS AWARDED TO THE PRESIDENT AND CEO FOR THE PRIOR FISCAL YEAR AND SUBMITS TO THE CONSULTANT AND COMMITTEE. THE CONSULTANT REVIEWS AND COMPARES THE INFORMATION TO FRINGE BENEFITS FOR OTHER STATE SOCIETY EXECUTIVES AND DISCUSSES WITH THE COMMITTEE. 5. EACH COMPENSATION COMMITTEE MEMBER, AND ALSO A KEY COMMITTEE CHAIR WHO HAS WORKED CLOSELY WITH THE PRESIDENT AND CEO, RATE THE PRESIDENT USING THE EVALUATION TOOL PROVIDED BY THE CONSULTANT. THE CONSULTANT COMPILES THE INFORMATION FOR REVIEW BY THE COMMITTEE MEMBERS. 6. THE CURRENT ASSOCIATION CHAIR OF THE BOARD REVIEWS THE COMPOSITE EVALUATION WITH THE PRESIDENT AND CEO. 7. THE ENTIRE COMMITTEE REVIEWS THE COMPENSATION CHANGE CALCULATION AND DETERMINES THE SALARY ADJUSTMENT. ONCE THE ADJUSTMENT IS FINALIZED, THE COMPENSATION COMMITTEE CHAIR SIGNS THE FORM CONTAINING THE AGREED UPON ADJUSTMENT(S), WHICH THE BOARD CHAIR REVIEWS WITH THE PRESIDENT AND CEO. 8. THE COMPENSATION COMMITTEE CHAIRPERSON INFORMS THE ASSOCIATION'S CHIEF FINANCIAL OFFICER OF THE ANNUAL SALARY AND BONUS PAYMENT VIA A SIGNED WAGE ADJUSTMENT FORM. 9. THE SIGNED FORM IS FILED IN THE PRESIDENT AND CEO'S PERSONNEL FILE. 10.THE EVALUATION INFORMATION FOR THE YEAR IS MAINTAINED BY THE COMPENSATION COMMITTEE CHAIRPERSON. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION'S BY-LAWS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE POSTED IN A SECTION OF ITS WEBSITE THAT IS ACCESSIBLE BY MEMBERS. FORM 990, PART IX, LINE 11G CONSULTING FEES 770,104 0 0 ADVERTISING DEVELOPMENT COSTS 154,592 0 0 CONTRACTED SERVICES 294,028 0 0 TOTAL 1,218,724 0 0 FORM 990, PART XI, LINE 9 FIXED ASSET LOSS INCL IN EXP ON AFS 4,994 FIXED ASSET LOSS INCL IN EXP ON AFS -4,994