2026-09-22T14:26:34-05:00 2025-12-31 453048812 BESTEN & DIERUF PLLC 190 MARKET STREET LEXINGTON KY 40507 990 2025-01-01 521330327 CPA FIRM MANAGEMENT ASSOCIATION INC CPAF 9372220030 201 EAST MAIN STREET 810 LEXINGTON KY 40507 DANIEL GREGORY CHAIR 9372220030 2026-09-22 1 ANDREW H DIERUF CPA P01239897 8592544427 2025 DANIEL GREGORY 201 EAST MAIN STREET 810 LEXINGTON KY 40507 368063 0 X WWW.CPAFMA.ORG X 1984 MD OUR MISSION IS TO BE A RECOGNIZED LEADER IN CPA FIRM PRACTICE MANAGEMENT DELIVERING VALUABLE EDUCATION & COLLABORATION OPPORTUNITIES FOR THOSE INTERESTED IN ELEVATING THEIR PRACTICE AND STRATEGICALLY GROWING THEIR FIRMS. 12 12 0 12 0 0 226203 0 287071 366503 216 1560 0 0 513490 368063 0 0 0 0 0 0 0 0 0 574620 354159 574620 354159 -61130 13904 299555 328964 126532 142037 173023 186927 X CPAFMA WILL BE A STRATEGIC ENABLER OF RELATIONSHIPS AND PROVIDER OF VALUABLE CONNECTIONS, RESOURCES AND EDUCATION TO SUPPORT HOLISTIC CPA FIRM PRACTICE MANAGEMENT IN AREAS SUCH AS STRATEGY/PARTNER ISSUES, HUMAN RESOURCES, TECHNOLOGY, FINANCE, MARKETING AND BUSINESS DEVELOPMENT, IN-FIRM COMMUNICATIONS, CLIENT SERVICE, OPERATIONS AND FACILITIES. 0 0 77787 285315 MEMBERSHIP: MEMBERS RECEIVE ACCESS TO (1) EDUCATIONAL PROGRAMS - INCLUDES SEVERAL LOCAL AND REGIONAL EVENTS, THE NATIONAL PRACTICE MANAGEMENT CONFERENCE, AND MAPCASTS FOCUSING ON SPECIFIC TOPICS OF INTEREST, (2) CONNECT, AN ONLINE COMMUNITY THAT PROVIDES MEMBERS WITH A PLACE TO INTERACT AND ENGAGE WHILE KEEPING RESOURCES ORGANIZED AND EASILY ACCESSIBLE TO MEMBERS, (3) RESOURCES AND BEST PRACTICES - MEMBERS STAY INFORMED WITH RESOURCES PROVIDING KEY DEVELOPMENTS, INFORMATION ON THE LATEST TRENDS AND TOP ISSUES, NEW RULES AND HOT TOPICS IN THE CPA PROFESSION AND THE EVER-CHANGING ACCOUNTING WORLD, AND (4) JOB MARKET - THE CPAFMA JOB MARKET IS UPDATED FREQUENTLY AND HOSTS POSITIONS AND RESUMES FROM ALL ACCOUNTING PROFESSION POSITIONS WITHIN CPA FIRMS OF ALL SIZES. 54247 67423 ANNUAL MEETING: CPAFMA HOSTS A NATIONAL PRACTICE MANAGEMENT CONFERENCE EACH YEAR (EVERY OTHER YEAR IN PARTNERSHIP WITH AICPA ENGAGE). THE TWO-AND-A-HALF-DAY CONFERENCE COVERS A WIDE RANGE OF MANAGEMENT, HUMAN RESOURCES, MARKETING, LEADERSHIP, AND TECHNOLOGY ISSUES. 36915 13765 OTHER PROGRAMS: CPAFMA'S PUBLIC ACCOUNTING FIRM MANAGER (PAFM) PROGRAM PROVIDES THE OPPORTUNITY TO DEMONSTRATE THAT FIRMS HAVE EXPERIENCE WITH THE KNOWLEDGE, LEADERSHIP, SKILLS, AND ABILITIES TO OPERATE AT A HIGH LEVEL OF EXPERTISE IN THE FIELD OF ACCOUNTING FIRM MANAGEMENT. 168949 0 0 0 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 X 12 12 0 1 0 0 1 1 0 1 1 0 1 1 1 1 1 1 0 1 0 0 0 X X AMR MANAGEMENT SERVICES 9372220030 201 EAST MAIN STREET 810 LEXINGTON KY 40507 X KRISTINE LATCHAW CHAIR 0.75 X X 0 0 0 DANIEL GREGORY VICE CHAIR 0.50 X X 0 0 0 KIM FITZGERALD SECRETARY-TREASURER 0.50 X X 0 0 0 JANA CINNAMON PAST CHAIR 0.50 X X 0 0 0 KIM RUSSO AT-LARGE BOARD MEMBER 0.25 X 0 0 0 SARAH SNELL AT-LARGE BOARD MEMBER 0.25 X 0 0 0 MARGOT SUNTER AT-LARGE BOARD MEMBER 0.25 X 0 0 0 TAMMY GOODWIN AT-LARGE BOARD MEMBER 0.25 X 0 0 0 KAREN DEBORA AT-LARGE BOARD MEMBER 0.25 X 0 0 0 JON TONKOWICH AT-LARGE BOARD MEMBER 0.25 X 0 0 0 BILL REEB BOARD ADVISOR 0.25 X 0 0 0 ROMAN KEPCZYK BOARD ADVISOR 0.25 X 0 0 0 0 0 0 0 0 0 0 AMR MANAGEMENT SERVICES 201 E MAIN STREET SUITE 810 LEXINGTON KY 40507 ASSOCIATION MANAGEMENT SERVICES 250165 1 MEMBERSHIP DUES 611430 264940 264940 ANNUAL CONFERENCE 611430 67423 67423 WEBINARS 611430 20375 20375 CERTIFICATION PROGRAM 611430 13290 13290 CHAPTER ACTIVITIES 611430 475 475 366503 1560 1560 368063 366503 0 1560 250165 123693 126472 184 184 2977 2977 316 316 1036 1036 15860 11337 4523 37967 5568 32399 11364 1105 10259 2163 2163 CREDIT CARD/BANK FEES 11549 11549 SUBSCRIPTIONS 8044 7179 865 OTHER EXPENSES 7902 5471 2431 SUPPLIES 3282 2294 988 1350 753 597 354159 168949 185210 0 282473 189024 101401 596 17082 37943 299555 328964 12910 10634 113622 131403 126532 142037 X 173023 186927 173023 186927 299555 328964 13904 0 X X 1 X 0 1 0 1 0 0 0 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, HOWEVER, THE ORGANIZATION IS NOT EXEMPT FROM TAX IMPOSED UPON UNRELATED BUSINESS INCOME. FOR THE YEAR ENDED DECEMBER 31, 2025, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. THE ORGANIZATION'S FEDERAL EXEMPT INFORMATION RETURNS (FORMS 990) ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. FORM 990, PART VI, SECTION A, LINE 3 THE ASSOCIATION OUTSOURCES MANAGEMENT AND OPERATIONAL FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION CONSISTS OF ONE CLASS OF MEMBERS: FIRM MEMBERS & VENDOR MEMBERS FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS NOMINATE BOARD MEMBERS FOR OPEN POSITIONS ON THE BOARD AND VOTE IF THERE IS A CONTESTED POSITION. FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY AT LEAST TWO WEEKS PRIOR TO THE FILING OF THE RETURN. UPON TAX PREPARERS COMPLETION OF THE IRS FORM 990, THE FORM AND ACCOMPANYING SCHEDULES WILL FIRST BE REVIEWED BY KEY MEMBERS OF THE ASSOCIATION MANAGEMENT COMPANY'S CLIENT TEAM. THEREAFTER AN ELECTRONIC COPY OF FORM 990 AND ACCOMPANYING SCHEDULES WILL BE MADE AVAILABLE ELECTRONICALLY BY THE ASSOCIATION DIRECTOR TO EACH VOTING MEMBER OF THE GOVERNING BODY WITH E-MAIL NOTIFICATION AND INSTRUCTIONS FOR CONTACTING ASSOCIATION HEADQUARTERS WITH COMMENTS OR QUESTIONS. A 2-WEEK TIMEFRAME WILL BE PROVIDED FOR GOVERNING BODY COMMENTS OR QUESTIONS. FOLLOWING THE OPEN TIMEFRAME FOR GOVERNING BODY COMMENTS OR QUESTIONS, AND FOLLOWING RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, THE E-FILE AUTHORIZATION FORM IS SIGNED BY THE PRESIDENT OR TREASURER AND THE FORM 990 IS ELECTRONCIALLY FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL BOARD MEMBERS OF THE GOVERNING BODY TO ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS REQUIRING PUBLIC DISCLOSURE BY THE INTERNAL REVENUE SERVICE ARE MADE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE SET FORTH IN SECTION 6104(D). FORM 990, PART XII, LINE 2C FINANCIALS STATEMENTS WERE REVIEWED BY AN INDEPENDENT ACCOUNTANT FOR THE YEAR ENDING DECEMBER 31, 2025