2026-07-15T11:32:44-04:00 2025-08-31 521373858 DELEON & STANG CPAS AND ADVISORS 150 S EAST ST STE 103 FREDERICK MD 217016175 990 2024-09-01 530219755 NATIONAL SOCIETY OF ACCOUNTANTS NATI 7035496400 1330 BRADDOCK PLACE SUITE 540 ALEXANDRIA VA 22314 JOHN OVERINGTON EXECUTIVE DIRECTOR 5719827358 2026-06-23 true false RYAN CRABBS CPA P02436196 3012507400 2026-06-23 2024 2025-03-06 01:10:19Z NSA JOHN OVERINGTON 1330 BRADDOCK PL STE 540 ALEXANDRIA VA 22314 1477257 false X WWW.NSACCT.ORG X 1945 DE HELPING MEMBERS ACHIEVE SUCCESS IN THE PROFESSION OF ACCOUNTANCY AND TAXATION. 10 10 9 0 2135 1510 966188 856972 110816 156968 550274 276544 1629413 1291994 0 0 957933 866360 0 0 1111348 707701 2069281 1574061 -439868 -282067 1638655 1032122 835065 560286 803590 471836 HELPING MEMBERS ACHIEVE SUCCESS IN THE PROFESSION OF ACCOUNTANCY AND TAXATION. false false THE SOCIETY PROVIDES EDUCATIONAL FUNCTIONS AND PUBLICATIONS DESIGNED TO ENHANCE THE MEMBERS' SKILLS IN THE AREA OF PUBLIC ACCOUNTING AND TAXATION. false false false true false false false false true true false false false 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 10 0 true 9 true false false false false false false false false X 10 10 false false false false true true true true true false false true true true true true true true true false VA X JOHN OVERINGTON 7035496400 1330 BRADDOCK PL STE 540 ALEXANDRIA VA 22314 JOHN OVERINGTON EXECUTIVE DI 40.00 X 101533 0 0 JOSHUA CAULFIELD SUPPORTING E 40.00 X 165000 0 0 EVAN LEMOINE DIR INDUS/ R 40.00 X 101533 0 0 LAUREN NILSSEN DEPUTY EXC. 40.00 X 106733 0 0 JENSE HAYNES CREIGHTON EA PRESIDENT 1.00 X X 0 0 0 RANDY BRANDT CPA VICE PRESIDE 1.00 X X 0 0 0 DEBORAH WATSON EA SECRETARY/TR 1.00 X X 0 0 0 STEPHEN T HILL CPA IMMEDIATE PA 1.00 X 0 0 0 WILLIAM SCHRETTER ATA CFP CLU CENTRAL REGI 1.00 X 0 0 0 JAN HELGREEN ALLISON SOUTHERN REG 1.00 X 0 0 0 MARIA KREY CPA DIRECTOR AT- 1.00 X 0 0 0 ROGER LUBIENS LPA PA RTRP DIRECTOR AT- 1.00 X 0 0 0 KELLY H MYERS EA DIRECTOR AT- 1.00 X 0 0 0 PAMELA C STAMPS CPA DIRECTOR AT 1.00 X 0 0 0 474799 4 false true false WRIT BRADDOCK OFFICE LLC 21500 BISCAYNE BLVD SUITE 700 AVENTURA FL 33180 RENT 134306 1 1510 1510 MEMBERSHIP DUES 900099 822397 822397 SEMINARS AND SCHOOLS 900099 34575 34575 856972 21303 21303 119456 119456 320928 185263 135665 135665 135665 ACAT ADMINISTRATION FEES 125956 125956 NSAF ADMINISTRATIVE FEES 21000 21000 NSA PAC ADMINISTRATIVE FEES 6732 6732 3400 3400 157088 1291994 856972 433512 691108 17296 102380 55576 40885 7014 6577 49053 12386 250780 129856 28036 20651 186 16581 15984 BANK/MERCHANT FEES 44475 CCH TAX SUBSCRIPTION 22860 OFFICERS EXPENSES 15336 DUES & SUBSCRIPTIONS 13763 33278 1574061 0 0 0 302972 114994 17306 98931 88388 529873 523180 23274 6693 1067509 767775 145969 36966 1638655 1032122 51627 57458 607619 455971 175819 46857 835065 560286 X 791904 460150 11686 11686 803590 471836 1638655 1032122 -282067 -49687 X true X true X true false false true false 11686 11686 11686 11686 11686 11686 11686 11686 11686 11686 0.85570 0.14430 false false 141827 136009 5818 92008 91133 875 296038 296038 6693 CAPITAL LEASE 45034 DUE TO AFFILIATES 1823 46857 X SCHEDULE D, PAGE 2, PART V, LINE 4 IN NOVEMBER 1991, THE HARRY AND CLAIRE ROMAN MERIT FUND WAS ESTABLISHED WITH A 10,000 CONTRIBUTION FROM HARRY ROMAN. THIS AMOUNT IS REFLECTED AS PERMANENTLY RESTRICTED NET ASSETS AND ITS PRINCIPAL IS TO REMAIN INTACT. EARNINGS OF THIS FUND ARE REFLECTED AS TEMPORARILY RESTRICTED NET ASSETS AND ARE AVAILBABLE TO HONOR PAST PRESIDENTS FOR THEIR MERITORIOUS SERVICE AND TO FUND TRAVEL EXPENSE FOR THE PAST PRESIDENT OR DISTRICT GOVERNOR FOR FUNERALS OF PAST PRESIDENTS. THE BOARD OF DIRECTORS DETERMINES AWARDS FROM THE FUND. SCHEDULE D, PAGE 3, PART X MANAGEMENT HAS EVALUATED THE SOCIETY'S TAX POSITIONS AND CONCLUDED THAT THE CONSOLIDATED FINANCIAL STATEMENTS DO NOT INCLUDE ANY UNCERTAIN TAX POSITIONS. X X X false false false JOSHUA CAULFIELD SUPPORTING EXECUTIVE 165000 165000 FORM 990, PAGE 1, PART I, LINE 6 THE ORGANIZATION RELIES TO A SIGNIFICANT EXTENT UPON THE DONATED SERVICES OF ITS MEMBERSHIP THROUGHOUT THE YEAR. IN ADDITION TO ITS MEMBERS OF THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS, ANOTHER 100 PERSONS LOCATED THROUGHOUT THE UNITED STATES AND ITS TERRITORIES INDIVIDUALLY VOLUNTEER AN AVERAGE OF 20 HOURS A YEAR. THESE VOLUNTEERS SUPPORT THE ORGANIZATION IN ITS MULTIPLE SERVICE AREAS, SUCH AS PROFESSIONAL EDUCATION, MARKETING, ADVERTISING, MEMBERSHIP ACQUISITION AND RETENTION, TAXATION, ACCOUNTING, AND GENERAL GOVERNANCE. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP IN THE NATIONAL SOCIETY OF PUBLIC ACCOUNTANTS SHALL CONSIST OF NINE CLASSES: ACTIVE MEMBERS, ASSOCIATE MEMBERS, INTERNATIONAL ASSOCIATE MEMBERS, STUDENT ASSOCIATE MEMBERS, EDUCATOR ASSOCIATE MEMBERS, FIRM ASSOCIATE MEMBERS, COMMERCIAL ASSOCIATE MEMBERS, LIFE MEMBERS, AND RETIRED MEMBERS. ONLY ACTIVE MEMBERS AND LIFE MEMBERS SHALL BE ELIGIBLE TO VOTE OR HOLD OFFICE. FORM 990, PAGE 6, PART VI, LINE 7A ALL MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE SOCIETY MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B THE BOARD OF DIRECTORS MAY RECOMMEND CHANGES TO THESE BYLAWS. THESE BYLAWS SHALL BE AMENDED OR REPEALED BY THE ACTIVE MMEBERS BY ELECTRONIC WRITTEN BALLOT. THE BYLAW AMENDMENTS THUS PRESENTED SHALL BE DETERMINED ACCORDING TO A MAJORITY OF THE VOTES RECEIVED, WITHIN THIRTY DAYS AFTER SUBMISSION TO THE ACTIVE MEMBERS, PROVIDED THAT VOTES OF AT LEAST TWO PERCENT (2%) OF THE ACTIVE MEMBERS SHALL BE RECEIVED. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY INDEPENDENT AUDITORS AND REVIEWED BY THE SOCIETY'S DIRECTOR OF FINANCE, CHIEF EXECUTIVE OFFICER, SECRETARY TREASURER AND THE BOARD AUDIT COMMITTEE. A COPY IS THEN DISSEMINATED TO THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THERE ARE PROVISIONS FOR COMPLIANCE IN THE BYLAWS. ANY DEVIATIONS FROM THE POLICY MUST BE APPROVED BY A 2/3 VOTE OF THE BOARD. ALSO, THE SOCIETY'S CHIEF EXECUTIVE OFFICER SIGNS ALL CONTRACTS AND ENSURES THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE CEO'S SALARY IS DETERMINED BY THE BOARD. THEY CONSULT REASONABLE SALARIES AMONG SIMILAR NONPROFITS TO ENSURE THE COMPENSATION IS FAIR AND JUST. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS DETERMINED BY THE BOARD. THEY CONSULT REASONABLE SALARIES AMONG SIMILAR NONPROFITS TO ENSURE THE COMPENSATION IS FAIR AND JUST. FORM 990, PAGE 6, PART VI, LINE 19 THE SOCIETY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. NATIONAL SOCIETY OF ACCOUNTANTS SCHOLARSHIP FOUNDATION 1330 BRADDOCK PLACE N 540 ALEXANDRIA VA 22314 237112372 ACCOUNTING N/A true NATIONAL SOCIETY OF ACCOUNTANTS PAC 1330 BRADDOCK PLACE N 540 ALEXANDRIA VA 22314 270478012 POLI/ACT N/A true ACCREDITATION COUNCIL FOR ACCOUNTANCY AND TAXATION 1330 BRADDOCL PLACE N 540 ALEXANDRIA VA 22314 237359633 ACCREDIT. N/A true false false false false false false false false false true false true false true true false true false false ACCREDITATION COUNCIL FOR ACCOUNTANCY AND TAXATION L 125956 FMV NATIONAL SOCIETY OF ACCOUNTANTS PAC L 6732 FMV NATIONAL SOCIETY OF ACCOUNTANTS SCHOLARSHIP FOUNDATION L 21000 FMV