2026-03-11T12:44:12-04:00 2025-04-30 821455657 FESTER & CHAPMAN PLLC 9019 E BAHIA DR STE 100 SCOTTSDALE AZ 85260 990 2024-05-01 866050429 ARIZONA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ARIZ 6022524144 410 N 44TH STREET STE 205 PHOENIX AZ 85008 LISA PARKE EXEC COMM MEMBER 6023242972 2026-03-10 true false RACHEL R LOCKE CPA P00450405 6022643077 2026-03-10 2024 2025-03-06 01:10:19Z OLIVER YANDLE 410 N 44TH STREET STE 205 PHOENIX AZ 85008 2716812 false X WWW.ASCPA.COM X 1960 AZ WE ENHANCE THE SUCCESS OF OUR MEMBERS AND LEAD OUR PROFESSION. 16 16 11 40 76297 0 2545281 2369712 108484 279495 230761 67605 2884526 2716812 0 0 1551779 1565222 0 0 1382239 1142955 2934018 2708177 -49492 8635 5891172 6020995 1307069 1187718 4584103 4833277 WE ENHANCE THE SUCCESS OF OUR MEMBERS AND LEAD OUR PROFESSION. false false PROFESSIONAL DEVELOPMENT: PROVIDE CONTINUING PROFESSIONAL EDUCATION TO MEMBERS OF THE PROFESSION THROUGH SEMINARS AND CONFERENCES. THE SOCIETY OFFERED A VARIETY OF CPE SEMINARS RANGING IN LENGTH FROM 2 HOURS TO 16 HOURS THROUGH BOTH IN-PERSON CLASSROOM SETTINGS AND THROUGH LIVE INTERACTIVE WEBINARS AND WEBCASTS. CONFERENCES ARE DEVELOPED BY VOLUNTEER PLANNING COMMITTEES THAT CREATE AGENDAS WITH UP-TO-DATE TOPICS AND BRING IN EXPERTS IN THE RESPECTIVE FIELDS. THE CONTINUING PROFESSIONAL EDUCATION PROGRAM HAD 6,559 PARTICIPANTS FOR ALL CPE PROGRAMS IN FY 2024-2025 MEMBERSHIP: THE SOCIETY PROVIDES INFORMATION REGARDING THE PRACTICE OF ACCOUNTING AND METHODS OF ACCOUNTING USED BY MEMBERS AND THE GENERALPUBLIC. THE SOCIETY SPONSORS AN ONLINE FORUM THAT ALLOWS MEMBERS TO POST INFORMATION ON A VARIETY OF TOPICS AND INDUSTRIES. THE SOCIETY HELPS THE PUBLIC LEARN MORE ABOUT WHO CPAS ARE AND HOW THEY HELP THE PUBLIC THROUGH MEDIA CAMPAIGNS AND PROJECTS. THE SOCIETY ALSO ENGAGES COLLEGE STUDENTS WHO ARE ACCOUNTING MAJORS OR HAVE AN INTEREST IN ACCOUNTANCY. GOVERNMENT RELATIONS & ADVOCACY: THE SOCIETY PUBLISHES A PROFESSIONAL JOURNAL (4 ISSUES) THAT PROVIDE UPDATES TO THE ACCOUNTANTS IN ARIZONA, ARTICLES FROM VARIOUS CPA'S THAT FOCUS ON A SPECIFIC AREA OF INTEREST, AND UPCOMING CHANGES AND UPDATES WITHIN THE PROFESSION. false false 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 true true true false true 17 0 true 11 true true true false false false true true false false false X 16 16 false false false false true true true true true false false true true true true true true true true false X OLIVER YANDLE 6023242972 410 N 44TH STREET STE 205 PHOENIX AZ 85008 OLIVER YANDLE PRESIDENT & 40.00 5.00 X 259699 0 20580 HEIDI FREI DIR MARKETIN 40.00 X 161532 0 15945 ANNA NIEMKIEWICZ DIR FINANCE 40.00 X 137698 0 13515 MEREDITH BUTLER DIR LEARNING 40.00 X 108269 0 10215 TAHIR ALHASSAN DIRECTOR 1.00 0.15 X 0 0 0 AUSTIN BILLINGSLEA DIRECTOR 1.00 0.15 X 0 0 0 DALIAH BUI DIRECTOR 1.00 0.15 X 0 0 0 KELLY DAMRON COUNCIL MEMB 2.00 0.15 X 0 0 0 TOM DUENSING COUNCIL MEMB 2.00 0.15 X 0 0 0 JAY GANESAN DIRECTOR 1.00 0.15 X 0 0 0 MARISSA GRAVES DIRECTOR 1.00 0.15 X 0 0 0 JOE HEIDLEBURG TREASURER 2.00 1.15 X X 0 0 0 JESSICA IENNARELLA DIRECTOR 1.00 0.15 X 0 0 0 IGNATIUS JACKSON DIRECTOR 1.00 0.15 X 0 0 0 SARA LAUZON-JONES DIRECTOR 1.00 0.15 X 0 0 0 ANDREA LEVY IMMEDIATE PA 3.00 3.15 X X 0 0 0 LAUREN MURRO CHAIR 4.00 0.15 X X 0 0 0 DONNIE NEVES DIRECTOR 1.00 0.15 X 0 0 0 DENNIS OSUCH DIRECTOR 1.00 0.15 X 0 0 0 EUGENE PARK VICE CHAIR 2.00 0.15 X X 0 0 0 LISA PARKE EXEC COMM ME 2.00 3.15 X X 0 0 0 STELLA SHANOVICH DIRECTOR 1.00 0.15 X 0 0 0 667198 60255 4 false true false MEMBERSHIP DUES 611430 1311203 1311203 CONTINUING EDUCATION 611430 677351 677351 ASCPA CONFERENCE 611430 192805 192805 ADVERTISING 541800 143547 67250 76297 ETHICS EXAMS 611430 44806 44806 2369712 117495 117495 55705 55705 162000 162000 162000 162000 OTHER REVENUE 11900 11900 11900 2716812 2640515 76297 727453 727453 530113 530113 180083 180083 127573 127573 743 743 45360 45360 74425 74425 67860 67860 8824 8824 110328 110328 22989 22989 CONT. EDU/CONFERENCE COS 383087 383087 SUPPLIES 187874 187874 CREDIT CARD & BANKING FEE 66774 66774 ASCPA NEWSLETTER ADS 65184 65184 109507 109507 2708177 2708177 0 0 551724 401015 457902 356272 16143 11527 126072 129934 190346 162087 28951 28259 4294955 4766616 24752 10608 390673 316764 5891172 6020995 322258 307901 567021 537752 24584 19316 393206 322749 1307069 1187718 X 4584103 4833277 4584103 4833277 5891172 6020995 8635 240539 X false true X true false false false true 1311203 109085 9387 118472 104896 13576 190346 162087 28259 28259 RIGHT OF USE ASSET - OPERATING LEASE 316764 316764 OPERATING LEASE LIABILITY 322749 322749 X 2957351 240539 240539 2716812 2716812 2708177 2708177 2708177 SCHEDULE D, PAGE 3, PART X THE SOCIETY IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C) (6) OF THE INTERNAL REVENUE CODE (IRC) . UNDER THE CURRENT INTERNAL REVENUE CODE, NET ADVERTISING INCOME EARNED FROM THE PUBLICATION OF THE SOCIETYS MONTHLY NEWSLETTER IS SUBJECT TO INCOME TAX. THE SOCIETY HAD NO NET INCOME SUBJECT TO INCOME TAX FOR THE YEARS ENDED APRIL 30, 2025 AND 2024. THE SOCIETY ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC 740, INCOME TAXES, BY APPLYING A MORE-LIKELY-THAN- NOT THRESHOLD TO THE RECOGNITION AND DERECOGNITION OF UNCERTAIN TAX POSITIONS IN EARNINGS IN THE YEAR OF SUCH CHANGE. THE SOCIETY EVALUATES THEIR UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF THEIR POLICIES AND PROCEDURES, REVIEW OF THEIR REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. THE SOCIETYS FEDERAL TAX FILINGS FOR FISCAL YEARS 2022, 2023 AND 2024 ARE GENERALLY SUBJECT TO IRS EXAMINATION FOR THREE YEARS AFTER FILING. THE SOCIETYS STATE TAX FILINGS FOR FISCAL YEARS 2021, 2022, 2023 AND 2024 ARE GENERALLY SUBJECT TO STATE TAXING AUTHORITY EXAMINATION FOR FOUR YEARS AFTER FILING. AS OF THE DATE OF THIS REPORT, THE FISCAL 2025 TAX RETURNS HAVE NOT YET BEEN FILED. X X X X X X false false false true OLIVER YANDLE PRESIDENT & CEO 259699 11138 9442 280279 HEIDI FREI DIR MARKETING 161532 6861 9084 177477 ANNA NIEMKIEWICZ DIR FINANCE & ADMIN 137698 4431 9084 151213 SCHEDULE J, PAGE 1, PART I, LINE 7 THE ORGANIZATION PROVIDES NON-FIXED PAYMENTS BASED ON MEETING ORGANIZATIONAL GOALS AND APPROVAL OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS EIGHT CLASSES OF MEMBERS. (1)FULL MEMBERS - VOTING,(2) CANDIDATE MEMBERS - NON-VOTING,(3) LIFE MEMBERS - VOTING,(4) HONORARY MEMBERS - NON-VOTING,(5) INACTIVE MEMBERS - NON-VOTING,(6) RETIRED MEMBERS - VOTING,(7) AFFILIATE MEMBERS - NON-VOTING, AND (8) STUDENT MEMBERS - NON-VOTING. FULL MEMBERS MUST HOLD A VALID, UNREVOKED CERTIFICATE AS A CERTIFIED PUBLIC ACCOUNTANT ISSUED BY THE LEGALLY CONSTITUTED AUTHORITIES OF ANY STATE OR TERRITORY OF THE UNITED STATES OF AMERICA OR THE DISTRICT OF COLUMBIA AND WHO ARE AUTHORIZED TO PRACTICE UNDER THE RULES OF THE ISSUING JURISDICTION. LIFE MEMBERS ARE PERSONS WHO HAVE DISTINGUISHED THEMSELVES BY RENDERING VALUABLE SERVICE TO THE ACCOUNTING PROFESSION AND WHO ARE GRANTED SUCH STATUS UPON AFFIRMATIVE ELECTION BY THREE-FOURTHS OF THE BOARD OF DIRECTORS. MEMBERS WHO ARE AT LEAST 55 YEARS OF AGE, WHO HAVE BEEN A CERTIFIED PUBLIC ACCOUNTANT OR PUBLIC ACCOUNTANT IN ANY JURISDICTION FOR AT LEAST 20 YEARS AND ARE NOT ACTIVELY ENGAGED IN THE PRACTICE OF ACCOUNTING FOR A FEE OR OTHER COMPENSATION QUALIFY TO BE RETIRED MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE GOVERNING BODY OF THE ORGANIZATION IS ELECTED BY ACCLAMATION OF THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERS OF THE ORGANIZATION HAVE FULL POWER TO ADOPT, AMEND, OR REPEAL BY MAJORITY VOTE, BYLAWS GOVERNING THIS ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS THEN REVIEWED BY MANAGEMENT AND A MEMBER OF THE EXECUTIVE COMMITTEE WHO SIGNS THE RETURN. THIS IS TYPICALLY THE SECRETARY/TREASURER. THE FULL 990 IS AVAILABLE TO ALL BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH INDIVIDUAL SHALL DISCLOSE TO THE ORGANIZATION ANY PERSONAL INTEREST, WHICH HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE THE ORGANIZATION AND SHALL REFRAIN FROM PARTICIPATION IN ANY DECISION ON SUCH MATTER. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARDS DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSONS INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. THIS POLICY IS REVIEWED WITH THE MEMBERS EVERY YEAR AS A PART OF THE BOARD MEMBER ORIENTATION PROCESS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD MEETS TO REVIEW THE PERFORMANCE OF THE PRESIDENT/CEO IN ADDITION TO REVIEWING MARKET DATA PROVIDED BY THE COMPENSATION COMMITTEE OF THE BOARD. THE COMPENSATION COMMITTEE REVIEWS MARKET ANALYSIS OF THE PRESIDENT/CEO AND DIRECTOR OF MARKETING POSITIONS, WHICH IS PREPARED BY A THIRD PARTY, TO DETERMINE THEIR RECOMMENDATION TO THE EXECUTIVE COMMITTEE. THIS WAS LAST PERFORMED APRIL 2024. FORM 990, PAGE 6, PART VI, LINE 15B EMPLOYEE EVALUATIONS OCCUR ANNUALLY AND A SALARY INCREASE OF 3-5% IS PROVIDED EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS ARTICLES OF INCORPORATION, BYLAWS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST. AZ CPA FOUNDATION FOR EDUC & INNOVA 410 N 44TH ST STE 205 PHOENIX AZ 85008 237339629 AZ 501C3 12A ASCPA true AZ SOCIETY OF CPAS PAC 410 N 44TH ST STE 205 PHOENIX AZ 85008 900449453 AZ 527 ASCPA true false false false false false false false false false false false false false false false false false true false AZ SOCIETY OF CPAS PAC R 31270 BOOK