CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 94-1056137)
- Tax period
- 2022-05-01 to 2023-04-30
- Filed
- 2024-03-13
- IRS object ID
- 202410749349300306
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-13T20:20:36-07:00 | ReturnTs |
| Tax Period End | 2023-04-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941056137 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 8009225272 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Capitol Mall Suite 2350 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Natalie Quan | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6505223021 | PhoneNum |
| Signature | 2024-03-13 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Natalie | PersonFirstNm |
| Person Last | Quan | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 1 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NATALIE QUAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 CAPITOL MALL | AddressLine1Txt |
| Address Line2 | SUITE 2350 | AddressLine2Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,877,743 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.calcpa.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1909 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | SUPPORT ITS MEMBERS AND PROMOTE THE INTEGRITY OF THE CPA PROFESSION | ActivityOrMissionDesc |
| Voting Members Governing Body | 94 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 94 | VotingMembersIndependentCnt |
| Total Employee | 70 | TotalEmployeeCnt |
| Total Volunteers | 894 | TotalVolunteersCnt |
| Total Gross UBI | $772,845 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $171,347 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $579,681 | PYContributionsGrantsAmt |
| CY Contributions Grants | $579,869 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,146,113 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,573,648 | CYProgramServiceRevenueAmt |
| PY Investment Income | $307,790 | PYInvestmentIncomeAmt |
| CY Investment Income | $183,934 | CYInvestmentIncomeAmt |
| PY Other Revenue | $494,110 | PYOtherRevenueAmt |
| CY Other Revenue | $514,926 | CYOtherRevenueAmt |
| PY Total Revenue | $12,527,694 | PYTotalRevenueAmt |
| CY Total Revenue | $11,852,377 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $346,626 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $324,409 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,820,647 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,977,938 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,237,165 | PYOtherExpensesAmt |
| CY Other Expenses | $6,792,569 | CYOtherExpensesAmt |
| PY Total Expenses | $12,404,438 | PYTotalExpensesAmt |
| CY Total Expenses | $14,094,916 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $123,256 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,242,539 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,020,623 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,429,231 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,695,463 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,503,926 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,325,160 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,925,305 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO INCREASE THE VALUE AND PROMOTE THE INTEGRITY OF THE CPA PROFESSION,CONTRIBUTE TO THE SUCCESS OF OUR MEMBERS, AND STRENGTHEN CLIENT, EMPLOYER, PUBLIC AND GOVERNMENT TRUST IN CALCPA MEMBER ADVICE, WORK, PRODUCTS, AND OPINIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEMBERSHIP SERVICES AND CHAPTER PROGRAMS - CALCPA REPRESENTS AND PROVIDES SERVICES TO CPAs and Finance PROFESSIONALS IN CALIFORNIA. STATEWIDE COMMITTEES AND LEADERSHIP GROUPS COLLABORATE ON PROJECTS THAT INCREASE MEMBERS' TECHNICAL KNOWLEDGE, ENHANCE THE PROFESSION'S IMAGE, INFLUENCE REGULATION AND LEGISLATION, ATTRACT THE BEST AND THE BRIGHTEST TO THE PROFESSION AND STUDY THE CPA'S ROLE IN LOCAL, NATIONAL, AND GLOBAL ECONOMIES. CALCPA HAS MORE THAN 39,000 MEMBERS WITH 14 CHAPTERS THROUGHOUT THE STATE, EACH OF WHICH ENGAGES WITH LOCAL ACCOUNTING FIRMS, EDUCATIONAL INSTITUTIONS, AND OTHER FINANCIAL MEMBER GROUPS. CHAPTERS HOST LOCAL AND CHAPTER-WIDE MEMBER GROUPS THAT MEET REGULARLY TO EXCHANGE PROFESSIONAL KNOWLEDGE AND CONNECT WITH THEIR PEERS. THE CHAPTERS HELD ABOUT 275 MEETINGS AND EVENTS FOR THIS FISCAL YEAR AND OVER 30 FUNDRAISING EVENTS. NET PROCEEDS FROM THESE FUNDRAISING EVENTS WERE TRANSFERRED TO THE CALCPA INSTITUTE TO BENEFIT THE CHAPTERS' SCHOLARSHIP FUNDS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNICATIONS - CALCPA COMMUNICATIONS INCLUDE ELECTRONIC PUBLICATIONS DESIGNED TO KEEP MEMBERS INFORMED. CALCPA PRODUCED 10 ISSUES OF ITS CALIFORNIA CPA MAGAZINE (DIGITAL). CALCPA ALSO PRODUCED MORE THAN 1,300 DIFFERENT EMAILS THAT INCLUDE EDUCATIONAL OFFERINGS, CHAPTER BULLETINS AND DAILY CLIPS THAT PROVIDES LINKS TO NEWS RELATED TO CALIFORNIA, BUSINESS, THE CPA PROFESSION, PERSONAL FINANCE, TECHNOLOGY, AND TAX. CALCPA'S WEBSITE IS A MEMBER-FOCUSED CLEARINGHOUSE FILLED WITH NEWS, INFORMATION, RESOURCES AND EVENT LISTINGS FOR CALIFORNIA CPAS. OUR MEDIA AND PUBLIC RELATIONS EFFORTS PROMOTE THE INTEGRITY OF THE CPA PROFESSION AND POSITION OUR MEMBERS AS EXPERTS IN VARIOUS PROFESSIONAL SUBJECT AREAS. AS OF THE END OF THIS FISCAL YEAR, LINKEDIN FOLLOWERS WAS OVER 9,800, FACEBOOK FOLLOWERS ARE MORE THAN 6,500, X (FORMERLY TWITTER) FOLLOWERS ARE MORE THAN 11,000 AND CALCPA HAS MORE THAN 2,500 FOLLOWERS ON INSTAGRAM. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GOVERNMENT RELATIONS - THE MAJORITY OF THE RESPONSIBILITY OF GOVERNMENT RELATIONS IS TO ADVOCATE FOR THE PUBLIC POLICY AND SELF-REGULATORY INTERESTS OF THE CPA PROFESSION, WHICH IS A CORNERSTONE OF CALCPA'S STRATEGIC PLAN. COMPONENTS OF THIS INCLUDE: ANTICIPATING AND RESPONDING TO LEGISLATIVE AND REGULATORY PROPOSALS THAT IMPACT THE PROFESSION AND THE BROADER BUSINESS COMMUNITY; CULTIVATING STRATEGIC RELATIONSHIPS WITH KEY GOVERNMENT AGENCIES AND OTHER PROFESSIONAL ORGANIZATIONS ENGAGED IN ADVOCACY, AND KEEPING CALCPA MEMBERSHIP APPRISED OF ONGOING AND EMERGING PUBLIC POLICY ISSUES. THIS YEAR, CALCPA'S GOVERNMENT RELATIONS PROGRAM ASSISTED IN THE DEVELOPMENT OF PUBLIC POLICY RESOURCES FOR CALCPA MEMBERS, FACILITATED MEETINGS WITH LEGISLATIVE LEADERS, AND ADVANCED POLICY PROPOSALS THAT SUPPORT CALIFORNIA CPAS, AND RELATED PROFESSIONALS, ABILITY TO EFFECTIVELY SERVE CLIENTS AND THE BROADER BUSINESS COMMUNITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 70 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 94 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 94 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Natalie Quan | PersonNm |
| Phone | 6505223021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Capitol Mall | AddressLine1Txt |
| Address Line2 | Suite 500 | AddressLine2Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| Denise DeLuc Froemming | |||||||||
| President & Chief Executive Officer | 20 | 20 | Yes (X) | $245,030 | $245,030 | $22,316 | |||
| Matthew Koontz | |||||||||
| Vice President of Marketing and Communications | 40 | 0 | $269,292 | $0 | $21,201 | Yes (X) | |||
| Natalie Quan | |||||||||
| Vice President & Chief Financial Officer | 20 | 20 | Yes (X) | $130,159 | $130,159 | $18,076 | |||
| Emil Redzic | |||||||||
| Vice President of Information Technology | 20 | 20 | $118,037 | $118,037 | $16,561 | Yes (X) | |||
| Jason Fox | |||||||||
| Vice President of Government Relations | 40 | 0 | $221,007 | $0 | $22,136 | Yes (X) | |||
| Jill Pitchenik | |||||||||
| Vice President of Strategic Business Operations and DE&I | 40 | 0 | $222,415 | $0 | $17,678 | Yes (X) | |||
| Jason Curry | |||||||||
| Salesforce Architect | 20 | 20 | $102,109 | $102,109 | $22,576 | Yes (X) | |||
| Denise Bethel | |||||||||
| Senior Director, Business Development & Partnerships | 20 | 20 | $91,705 | $91,705 | $8,191 | Yes (X) | |||
| Jolene Fraser - through 7-28-22 | |||||||||
| Past Chair | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Tayiika Dennis | |||||||||
| Chair | 0.1 | 1 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Christie Simons | |||||||||
| Past Chair (Immediate) | 0.1 | 1 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Meredith Johnson | |||||||||
| First Vice Chair | 0.1 | 1 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Matthew Martin - effective 7-28-22 | |||||||||
| Secretary/Treasurer | 0.1 | 1 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Scott Hoppe - through 7-28-22 | |||||||||
| Education Foundation President | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Adam Blitz - Effective 7-28-22 | |||||||||
| Foundation Chair | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Mike Ray - through 7-28-22 | |||||||||
| Vice Chair | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Miklos Ringbauer | |||||||||
| Vice Chair | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| David Neighbors | |||||||||
| Vice Chair | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Jillian Phan | |||||||||
| Vice Chair | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Maya Ivanova - through 7-28-22 | |||||||||
| Appointed Member | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| John Schultz | |||||||||
| Appointed Member | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Mei-Li Huang- effective 7-28-22 | |||||||||
| Appointed Member | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Panteha Dixon - effective 7-28-22 | |||||||||
| Appointed Member | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Peter Brown - through 7-28-22 | |||||||||
| Council Members at Large | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Richard Giedlin | |||||||||
| Council Representative to the Board | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| John Misuraca | |||||||||
| Council Representative to the Board | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Erin Roche | |||||||||
| Council Representative to the Board | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Dalton Sweaney - effective 7-28-22 | |||||||||
| Council Representative to the Board | 0.1 | 1 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,399,754 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $687,040 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $148,735 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 14 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| The Avenue Group LLC | ||||||
| 954 W Washington Blvd | Suite 425 | Chicago | IL | 60607 | Web Development | $230,775 |
| Armanino LLP | ||||||
| 12567 Alcosta Blvd | Suite 500 | San Ramon | CA | 94583 | Tax and Audit | $109,025 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $320,299 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $0 | GovernmentGrantsAmt |
| All Other Contributions | $259,570 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $579,869 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Membership Dues | 900099 | $8,208,935 | $8,208,935 | $0 | $0 |
| Peer Review Fees | 900099 | $1,591,868 | $1,591,868 | $0 | $0 |
| Publications | 541800 | $577,012 | $0 | $577,012 | $0 |
| Non-qualified sponsorship | 813910 | $195,833 | $0 | $195,833 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,573,648 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $198,932 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $198,932 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,715,206 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,725,094 | SecuritiesAmt |
| Other | $5,110 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$9,888 | SecuritiesAmt |
| Other | -$5,110 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$14,998 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$14,998 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $152,458 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $320,299 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $286,661 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$134,203 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$134,203 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $7,953 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $8,501 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$548 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$548 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Affiliation Fees | 900099 | $550,588 | $0 | $0 | $550,588 |
| Affinity Program | 900099 | $98,288 | $0 | $0 | $98,288 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $801 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $801 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $649,677 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,852,377 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,801,604 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $772,845 | UnrelatedBusinessRevenueAmt |
| Exclusion | $698,059 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,409 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $746,635 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,723,773 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,303 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $814,220 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $408,007 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,275 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,537 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,000 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,039 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $870,697 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,002 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $589,626 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $905,335 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $549,495 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,129 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,118,512 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $803,060 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,406 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Printing/Publications | $241,217 |
| Free Courses for Members | $335,790 |
| Impairment | $660,449 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,094,916 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,619 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,515,020 | BOYAmt |
| EOY | $2,705,524 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,774 | BOYAmt |
| EOY | $411,992 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $542,799 | BOYAmt |
| EOY | $385,338 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,125,544 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,004,077 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,483,300 | BOYAmt |
| EOY | $17,121,467 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,318,987 | BOYAmt |
| EOY | $6,276,195 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $95,742 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,004,124 | BOYAmt |
| EOY | $4,432,973 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,020,623 | BOYAmt |
| EOY | $31,429,231 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,492,271 | BOYAmt |
| EOY | $1,332,981 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,393,339 | BOYAmt |
| EOY | $3,552,783 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $5,000,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $809,853 | BOYAmt |
| EOY | $618,162 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,695,463 | BOYAmt |
| EOY | $10,503,926 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,325,160 | BOYAmt |
| EOY | $20,925,305 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,325,160 | BOYAmt |
| EOY | $20,925,305 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,020,623 | BOYAmt |
| EOY | $31,429,231 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,242,539 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$157,316 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $8,208,935 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $370,900 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $0 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $370,900 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $410,447 | AggregateReportedDuesNtcAmt |
| Taxable | -$39,547 | TaxableAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $6,275,073 | OtherCostOrOtherBasisAmt |
| Book Value | $6,275,073 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $10,400,684 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,575,757 | DepreciationAmt |
| Book Value | $8,824,927 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,573,201 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,573,201 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,876,586 | OtherCostOrOtherBasisAmt |
| Depreciation | $855,119 | DepreciationAmt |
| Book Value | $2,021,467 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $17,121,467 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Trust Assets - Deferred Compensation | $509,036 |
| Due from Affiliates | $3,923,937 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,432,973 | TotalBookValueOtherAssetsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred Compensation | $509,036 |
| Operating Lease | $109,126 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $618,162 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule D, Part X, Line 2 | FormAndLineReferenceDesc |
| Explanation | THE SOCIETY IS EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(C)(6) AND RELATED CALIFORNIA CODE SECTIONS. HOWEVER, THE ORGANIZATION IS SUBJECT TO INCOME TAXES FROM ACTIVITIES UNRELATED TO ITS TAX-EXEMPT PURPOSES. MANAGEMENT OF THE SOCIETY HAS EVALUATED ITS TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES. MANAGEMENT DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Fresno Golf Tournament | Event1Nm |
| Gross Receipts Event1 | $50,330 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $36,270 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $14,060 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $0 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $7,845 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $14,715 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $6,044 | OtherDirectExpensesEvent1Amt |
| Event2 | San Jose ABC Fall Fest | Event2Nm |
| Gross Receipts Event2 | $42,233 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $22,000 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $20,233 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $0 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $0 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $2,950 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $16,003 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $0 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $607 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 30 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $370,985 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $252,820 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $118,165 | GrossRevenueOtherEventsAmt |
| Cash Prizes Other Events | $200 | CashPrizesOtherEventsAmt |
| Non Cash Prizes Other Events | $0 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $59,620 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $102,005 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $4,608 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $72,064 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $463,548 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $311,090 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $152,458 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $200 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $0 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $62,570 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $125,853 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $19,323 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $78,715 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $286,661 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$134,203 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CalCPA Institute | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Capitol Mall | AddressLine1Txt |
| Address Line2 | Suite 500 | AddressLine2Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 200978565 | RecipientEIN |
| IRC Section | 501c3 | IRCSectionDesc |
| Cash Grant | $324,409 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | THE PURPOSE OF GRANT OR ASSISTANCE: SUPPORT FOR CALCPA INSTITUTE INCLUDES TRANSFERS OF NET PROCEEDS FROM FUNDRAISING EVENTS HELD BY CALCPA CHAPTERS TO BENEFIT THE SCHOLARSHIP FUNDS, AS WELL AS MONETARY CONTRIBUTION TO SUPPORT THE ADMINISTRATION OF CALCPA INSTITUTE. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule I, Part I, Line 2 | VARIOUS CHAPTERS HAVE DIFFERENT ELIGIBILITY CRITERIA. HOWEVER, MOST SCHOLARSHIP APPLICATION REQUIREMENTS ARE THE SAME. APPLICANTS MUST BE ENROLLED IN AN ACCOUNTING PROGRAM OR BUSINESS PROGRAM WITH EMPHASIS IN ACCOUNTING, DISCLOSE THEIR CUMULATIVE GPA, SUBMIT TRANSCRIPTS AND SUBMIT AT LEAST ONE LETTER OF RECOMMENDATION FROM A PROFESSOR OR INSTRUCTOR. THE SCHOLARSHIPS FUNDS ARE ADMINISTERED AND DISTRIBUTED BY THE CALCPA INSTITUTE IN WHICH THE SOCIETY PASSES THE FUNDS FROM CHAPTERS. THE SOCIETY DOES NOT DIRECTLY OVERSEE THE DISTRIBUTION TO INDIVIDUALS. |
| Schedule I, Part II, Line 1 | The purposes of grant or assistance support for CalCPA Institute includes transfers of net proceeds from fundraising events held by CalCPA Chapters to benefit the scholarship funds, as well as monetary contribution to support the administration of CalCPA Institute. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Denise DeLuc Froemming | ||||||||||||||
| President & Chief Executive Officer | $222,530 | $222,530 | $22,500 | $22,500 | $0 | $0 | $11,039 | $11,039 | $119 | $119 | $256,188 | $256,188 | $0 | $0 |
| Natalie Quan | ||||||||||||||
| Vice President & Chief Financial Officer | $127,159 | $127,159 | $3,000 | $3,000 | $0 | $0 | $8,919 | $8,919 | $119 | $119 | $139,197 | $139,197 | $0 | $0 |
| Matthew Koontz | ||||||||||||||
| Vice President of Marketing and Communications | $263,292 | $0 | $6,000 | $0 | $0 | $0 | $18,657 | $0 | $2,543 | $0 | $290,492 | $0 | $0 | $0 |
| Emil Redzic | ||||||||||||||
| Vice President of Information Technology | $115,037 | $115,037 | $3,000 | $3,000 | $0 | $0 | $4,116 | $4,116 | $4,164 | $4,164 | $126,317 | $126,317 | $0 | $0 |
| Jill Pitchenik | ||||||||||||||
| Vice President of Strategic Business Operations and DE&I | $216,415 | $0 | $6,000 | $0 | $0 | $0 | $15,291 | $0 | $2,387 | $0 | $240,093 | $0 | $0 | $0 |
| Jason Fox | ||||||||||||||
| Vice President of Government Relations | $215,007 | $0 | $6,000 | $0 | $0 | $0 | $13,574 | $0 | $8,563 | $0 | $243,144 | $0 | $0 | $0 |
| Jason Curry | ||||||||||||||
| Salesforce Architect | $102,109 | $102,109 | $0 | $0 | $0 | $0 | $7,131 | $7,131 | $4,157 | $4,157 | $113,397 | $113,397 | $0 | $0 |
| Denise Bethel | ||||||||||||||
| Senior Director, Business Development & Partnerships | $89,205 | $89,205 | $2,500 | $2,500 | $0 | $0 | $2,710 | $2,710 | $1,386 | $1,386 | $95,801 | $95,801 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 6 | THE CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ("CALCPA") HAD OVER 39,000 MEMBERS AS OF APRIL 2023. MEMBERSHIP IN CALCPA CONSISTS OF FOUR CLASSES, NAMELY, CPA MEMBERS, STUDENT & CANDICATE MEMBERS, ASSOCIATE MEMEBERS, AND HONORARY MEMBERS. |
| Form 990, Part VI, Section A, Line 7a | THE CALCPA COUNCIL ("COUNCIL") IS THE GOVERNING BODY OF CALCPA. THE COUNCIL IS COMPRISED OF: (A) CHAPTER REPRESENTATIVES TO COUNCIL CONSISTING OF TWO MEMBERS PER CHAPTER PLUS ONE MEMBER FOR EVERY 1,000 ADDITIONAL MEMBERS BASED ON THE MEMBERSHIP COUNT ON MAY 1 OF THE PRECEDING YEAR, ELECTED BY MEMBERS OF THE 14 CHAPTERS; (B) COUNCIL-AT-LARGE MEMBERS, OFFICERS, AND VICE CHAIRS ARE ELECTED BY THE MEMBERSHIP AS A WHOLE; (C)AND STATE COMMITTEE CHAIRS, SECTION CHAIRS, THE PRESIDENT OF THE BOARD OF TRUSTEES OF CALCPA EDUCATION FOUNDATION, THE IMMEDIATE PAST CHAIR, AND THE PRIOR TEN CHARTIES ARE VOITNG COUNCIL MEMBERS BY VIRTUE OF THEIR POSITIONS; (D) ALL VOTING MEMBERS OF THE CALCPA BOARD OF DIRECTORS. FOR 22-2023, THERE WERE 15 VOTING MEMBERS. THE COUNCI'S RESPONSIBILTITES FOCUS ON STRATEGIC PLANNING, POLICY MAKING, AND THE ADOPTION OF A BUDGET ON BEHALF OF MEMBERSHIP. |
| Form 990, Part VI, Section A, Line 7b | THE CALCPA COUNCIL ("COUNCIL") IS THE GOVERNING BODY OF CALCPA. THE CALCPA BOARD OF DIRECTORS ("BOARD") IS THE EXECUTIVE COMMITTEE OF COUNCIL AND IS COMPRISED OF 15 MEMBERS ELECTED BY COUNCIL. THE BOARD REPRESENTS THE COUNCIL IN CARRYING OUT THE STRATEGIES AND POLICIES SET BY THE COUNCIL AND MEMBERSHIP. THE COUNCIL DELEGATED THE OPERATING AUTHORITY TO THE BOARD. |
| Form 990, Part VI, Section B, Line 11b | FORM 990 IS PREPARED BY CALCPA STAFF. IT IS REVIEWED IN DETAIL BY THE CONTROLLER AND A SECONDARY, HIGH-LEVEL REVIEW IS CONDUCTED BY THE CFO AND INDEPENDENT ACCOUNTANTS. THE REVIEWED DRAFT IS CIRCULATED TO MEMBERS OF THE AUDIT COMMITTEE REQUESTING THE REVIEW, COMMENTS, AND QUESTIONS. ALL THE QUESTIONS AND CONCERNS ARE ADDRESSED AND RESULTING NOTIFICATIONS ARE MADE AS APPROPRIATE. ONCE THE REVIEW PROCESS IS COMPLETED, THE FORM 990 IS PROVIDED TO ALL COUNCIL AND BOARD MEMBERS AND IS FILED WITH THE IRS ON OR BEFORE THE DUE DATE. |
| Form 990, Part VI, Section B, Line 12c | CALCPA ANNUALLY REQUIRES THAT ALL MEMBERS OF THE COUNCIL AND BOARD OF DIRECTORS READ THE CONFLICT-OF-INTEREST POLICY AND SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENTS ARE REVIEWED UPON RECEIPT. IF CONFLICTS ARE IDENTIFIED, CALCPA'S CEO REVIEWS THE STATEMENT AND WILL REFER TO LEGAL COUNSEL, IF NECESSARY. IN ITS ANNUAL TRAINING OF INCOMING BOARD MEMBERS CALCPA DISCUSSES WITH ITS LEADERS THAT THE ORGANIZATION IS GOVERNED BY CALIFORNIA CORPORATION CODE AND THAT THEY HAVE A FIDUCIARY DUTY AS DIRECTORS OF CALCPA. |
| Form 990, Part VI, Section B, Line 15 | THE SOCIETY BOARD OF DIRECTORS IS DELEGATED RESPONSIBILITY TO REVIEW THE CEO'S GOALS, PERFORMANCE, AND COMPENSATION TO THE CEO GOALS AND OBJECTIVE COMMITTEE ("COMMITTEE"). THE COMMITTEE IS COMPRISED OF THE PRESIDENT, PAST PRESIDENT, FIRST VICE PRESIDENT, AND SECRETARY/TREASURER. ALL MEMBERS OF THE COMMITTEE DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE DETERMINATION OF THE CEO'S COMPENSATION. THE COMMITTEE MEETS AND SETS OUT GOALS FOR THE CEO TO ACCOMPLISH THROUGH OUT THE YEAR. AFTER THE END OF THE FISCAL YEAR, THE COMMITTEE PERFORMS THEIR DUE DILIGENCE REVIEW OF THE CEO'S GOALS AND PERFORMANCE AS WELL AS THE COMPARABLE DATA AND MAKES THE FINAL RECOMMENDATION TO THE BOARD OF DIRECTORS, WHICH HAS FINAL APPROVAL. COMPARABLE DATA INCLUDES FORM 990 OF OTHER STATE CPA SOCIETIES SIMILAR TO SIZE AND A COMPENSATION SURVEY CONDUCTED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE). THE CEO DETERMINES THE SALARY OF THE CFO BASED ON AN ANNUAL PERFORMANCE REVIEW MEASURES AGAINST GOALS PRESET BY THE CEO. |
| Form 990, Part VI, Section C, Line 19 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| California Certified Public Accountants Education Foundation | |||||||||||
| 500 Capitol Mall | Suite 2350 | Sacramento | CA | 95814 | 946130841 | Provides continuing professional education to CPA Community | CA | 501(c)(3) | Line 10 | California Society of CPAs | Yes (1) |
| CalCPA Institute | |||||||||||
| 500 Capitol Mall | Suite 2350 | Sacramento | CA | 95814 | 200978565 | Provides scholarships to accounting students and promote financial literacy | CA | 501(c)(3) | Line 12A | California Society of CPAs | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CalCPA Institute | ||
| b | $324,409 | Cost of Transactions |
| CalCPA Institute | ||
| d | $606,282 | Year End Balance |
| California Certified Public Accountants Education Foundation | ||
| s | $254,211 | Cost of transactions |
| California Certified Public Accountants Education Foundation | ||
| r | $1,332,922 | Cost of transactions |
| California Certified Public Accountants Education Foundation | ||
| o | $2,641,674 | Cost of transactions |
| California Certified Public Accountants Education Foundation | ||
| e | $3,282,352 | Year End Balance |