NORTH CAROLINA ASSOCIATION OF CPAS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NORTH CAROLINA ASSOCIATION OF CPAS (EIN 56-0521526)
- Tax period
- 2022-05-01 to 2023-04-30
- Filed
- 2024-03-13
- IRS object ID
- 202420739349300812
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-13T10:57:21-05:00 | ReturnTs |
| Tax Period End | 2023-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221478099 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 525 NORTH TRYON STREET | AddressLine1Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 560521526 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH CAROLINA ASSOCIATION OF | BusinessNameLine1Txt |
| Business Name Line2 | CERTIFIED PUBLIC ACCOUNTANTS INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 9194691040 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 80188 | AddressLine1Txt |
| City | RALEIGH | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27623 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK SOTICHECK | PersonNm |
| Person Title | COO | PersonTitleTxt |
| Phone | 9194691040 | PhoneNum |
| Signature | 2024-03-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MARK | PersonFirstNm |
| Person Last | SOTICHECK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LORI ROTHE YOKOBOSKY CPA | PreparerPersonNm |
| PTIN | P01273422 | PTIN |
| Phone | 7043329100 | PhoneNum |
| Preparation | 2024-03-11 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| 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 | MARK SOTICHECK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 80188 | AddressLine1Txt |
| City | RALEIGH | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27623 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,597,607 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NCACPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 35 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $30,308 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,667,503 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,761,428 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,340,462 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,668,540 | CYProgramServiceRevenueAmt |
| PY Investment Income | $154,217 | PYInvestmentIncomeAmt |
| CY Investment Income | $137,331 | CYInvestmentIncomeAmt |
| PY Other Revenue | $32,517 | PYOtherRevenueAmt |
| CY Other Revenue | $30,308 | CYOtherRevenueAmt |
| PY Total Revenue | $7,194,699 | PYTotalRevenueAmt |
| CY Total Revenue | $7,597,607 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $102,030 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $61,126 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,151,675 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,344,876 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,274,377 | PYOtherExpensesAmt |
| CY Other Expenses | $4,205,329 | CYOtherExpensesAmt |
| PY Total Expenses | $7,528,082 | PYTotalExpensesAmt |
| CY Total Expenses | $7,611,331 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$333,383 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$13,724 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,162,234 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,229,355 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,723,685 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,895,077 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,438,549 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,334,278 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO FULFILL OUR MISSION (OF ENHANCING THE ACCOUNTING PROFESSION AND THE COMMUNITY IT SERVES THROUGH ADVOCACY, CONNECTIONS, EDUCATION, AND RESOURCES), OUR 30+ COMMITTEES, TASK FORCES, AND ADVISORY GROUPS REGULARLY INTERACT WITH THE NORTH CAROLINA STATE BOARD OF CPA EXAMINERS, NORTH CAROLINA GENERAL ASSEMBLY, AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, FINANCIAL ACCOUNTING STANDARDS BOARD, INTERNAL REVENUE SERVICE, AND OTHER REGULATORS WHO SHAPE STATE AND NATIONAL ACCOUNTING STANDARDS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROFESSIONAL EDUCATION - THE ASSOCIATION PROVIDES EDUCATIONAL PROGRAMS DESIGNED TO MAINTAIN AND IMPROVE THE SKILLS OF CPAS. PROFESSIONAL EDUCATION IS ALSO A REQUIREMENT FOR CPA CERTIFICATION RENEWAL. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNICATION AND MEMBER SERVICES - THE ASSOCIATION DISSEMINATES INFORMATION TO ITS MEMBERS AS IT RELATES TO CHANGES IN THE ACCOUNTING PROFESSION AND ALSO SEEKS TO EDUCATE THE GENERAL PUBLIC ABOUT THE NATURE & DIVERSITY OF BUSINESS SERVICES THAT ARE PROVIDED BY MEMBERS. THE ASSOCIATION ALSO OFFERS VARIOUS BUSINESS BENEFITS TO ITS MEMBERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | 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 | 0 | 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 | 0 | 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 | 56 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 35 | 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LARA NICOLE VANN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9194691040 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3100 GATEWAY CENTRE BOULEVARD | AddressLine1Txt |
| City | MORRISVILLE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27560 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| AMY BIBBY | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ANNA KINAST | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ARLEEN THOMAS | ||||||||
| CHAIR-ELECT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| BRYAN SWERBINSKY | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| COURTNEY KNOLL | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DR KEVIN JAMES | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JARED KORVER | ||||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JEANETTE FRANZEL | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JOSE RODRIGUEZ | ||||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| KELLY PURYEAR | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KIMBERLY BRANCH | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KRISTIN PAPPAS | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SHAWANA HUDSON | ||||||||
| IMMEDIATE PAST CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| WENDY WALLER | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| YVONNE HINSON | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LARA VANN | ||||||||
| DIRECTOR OF FINANCE & ADMIN. | 43.00 | $135,792 | $0 | $31,827 | Yes (X) | 1.00 | ||
| MARK SOTICHECK | ||||||||
| CHIEF OPERATING OFFICER | 53.00 | $242,990 | $0 | $55,229 | Yes (X) | 1.00 | ||
| SHARON BRYSON | ||||||||
| CHIEF EXECUTIVE OFFICER | 59.00 | $392,602 | $0 | $116,366 | Yes (X) | 1.00 | ||
| AMELIA HODGES | ||||||||
| DIR. OF CHANNEL DISTRIBUTION & EXPERIENCE | 38.00 | $113,815 | $0 | $17,726 | Yes (X) | |||
| LORRIE GOLD | ||||||||
| DIRECTOR OF COMMUNICATIONS | 38.00 | $138,529 | $0 | $29,163 | Yes (X) | |||
| ROBERT BROOME | ||||||||
| DIRECTOR OF ADVOCACY | 38.00 | $134,590 | $0 | $9,287 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,158,318 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $259,598 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ABILA | |||||
| P O BOX 122145 | DALLAS | TX | 75312 | WEB SERVICES | $453,957 |
| DON FARMER CPA PA | |||||
| PO BOX 5230 | HICKORY | NC | 28603 | SPEAKER AND SEMINAR | $350,279 |
| GRANDOVER | |||||
| 1000 CLUB RD | GREENSBORO | NC | 27407 | CONFERENCE SERVICES | $219,223 |
| SURGENT MCCOY LLC | |||||
| 201 N KING OF PRUSSIA ROAD SUITE | RADNOR | PA | 19087 | SPEAKER AND SEMINAR CONTENT | $189,273 |
| RSM US LLP | |||||
| 5155 PAYSPHERE CIRCLE | CHICAGO | IL | 60674 | CONSULTING SERVICE | $158,713 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $2,266,101 | MembershipDuesAmt |
| Government Grants | $485,327 | GovernmentGrantsAmt |
| All Other Contributions | $10,000 | AllOtherContributionsAmt |
| Total Contributions | $2,761,428 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROFESSIONAL EDUCATION | 611710 | $4,538,320 | $4,538,320 |
| SPONSORSHIPS AND OTHER | 611710 | $123,834 | $123,834 |
| MEMBER ENGAGEMENT | 611710 | $6,386 | $6,386 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,668,540 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $119,393 | TotalRevenueColumnAmt |
| Exclusion | $119,393 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $17,938 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $17,938 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,938 | TotalRevenueColumnAmt |
| Exclusion | $17,938 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVERTISING | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $30,308 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $30,308 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $30,308 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,597,607 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,668,540 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $30,308 | UnrelatedBusinessRevenueAmt |
| Exclusion | $137,331 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,126 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,034,134 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,784,461 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,279 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $203,798 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,204 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,515 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,789 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,690 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,944 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,532 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,337 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $676,587 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,402 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,133 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,225,010 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,775 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,625 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BANK AND MERCHANT FEE | $158,317 |
| BOARD AND OFFICER EXPEN | $125,006 |
| STAFF TRAINING | $39,191 |
| UBIT AND PROXY TAX | $25,300 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,176 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,611,331 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,096,703 | BOYAmt |
| EOY | $2,235,802 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,278 | BOYAmt |
| EOY | $2,140 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $611,778 | BOYAmt |
| EOY | $282,336 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $233,969 | BOYAmt |
| EOY | $215,499 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,354,099 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,404,957 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $749,346 | BOYAmt |
| EOY | $949,142 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,294,648 | BOYAmt |
| EOY | $5,331,341 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,783 | BOYAmt |
| EOY | $14,777 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,729 | BOYAmt |
| EOY | $198,318 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,162,234 | BOYAmt |
| EOY | $9,229,355 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $768,228 | BOYAmt |
| EOY | $781,791 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,274,396 | BOYAmt |
| EOY | $846,987 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $681,061 | BOYAmt |
| EOY | $266,299 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,723,685 | BOYAmt |
| EOY | $1,895,077 | 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 | $7,438,549 | BOYAmt |
| EOY | $7,334,278 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,438,549 | BOYAmt |
| EOY | $7,334,278 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,162,234 | BOYAmt |
| EOY | $9,229,355 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$13,724 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$90,547 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Political Expenditures | $120,347 | PoliticalExpendituresAmt |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NC CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 80188 | AddressLine1Txt |
| City | RALEIGH | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 276230188 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 561469799 | EIN |
| Contributions Rcvd Dlvr | $63,666 | ContributionsRcvdDlvrAmt |
| 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 | $2,266,101 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $120,347 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $120,347 | NonDeductibleLbbyngPltclTotAmt |
| Taxable | $120,347 | TaxableAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE NORTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, INC HAS A POLITICAL ACTION COMMITTEE (PAC). THE PAC CONDUCTS BOTH DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES. THE PAC IS A VOLUNTARY NONPROFIT, UNINCORPORATED ASSOCIATION OF CPAS WHO ARE MEMBERS OF THE NCACPA. THE NCA-PAC IS NOT AFFILIATED WITH ANY POLITICAL PARTY, BUT INSTEAD IS ORGANIZED AND OPERATED ON A NON-PARTISAN BASIS TO PRESERVE AND PROMOTE THE STATUS OF THE ACCOUNTING PROFESSION. THE OBJECTIVES INCLUDE 1) TO FUNCTION AS A POLITICAL ORGANIZATION AS DEFINED IN IRS CODE 527(E)(1), 2) TO OPERATE PRIMARILY FOR THE PURPOSE OF DIRECTLY OR INDIRECTLY ACCEPTING CONTRIBUTIONS OR MAKING EXPENDITURES OR BOTH, FOR THE FUNCTION OF INFLUENCING OR ATTEMPTING TO INFLUENCE THE SELECTION, NOMINATION, ELECTION, OR APPOINTMENT OF ANY INDIVIDUAL TO ANY STATE OFFICE, 3) THE PAC DOES NOT OPERATE ON A FEDERAL LEVEL, EMPLOYEES OF THE NORTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, INC. SPEND SOME OF THEIR TIME FILING QUARTERLY REPORTS (PREPARATION AND REVIEW), PREPARING THANK-YOU NOTES TO CONTRIBUTORS (PREPARATION AND PROCESSING), AND GENERAL ADMINISTRATIVE REQUIREMENTS. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $249,563 | OtherCostOrOtherBasisAmt |
| Book Value | $249,563 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,112,162 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,004,696 | DepreciationAmt |
| Book Value | $107,466 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,514,722 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,011,910 | DepreciationAmt |
| Book Value | $502,812 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $477,652 | OtherCostOrOtherBasisAmt |
| Depreciation | $388,351 | DepreciationAmt |
| Book Value | $89,301 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $949,142 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION LIABILITY | Desc |
| Amt | $266,299 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $266,299 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,684,904 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$90,547 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $177,844 | OtherRevenueAmt |
| Revenue Not Reported | $87,297 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,597,607 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,597,607 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,724,529 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $113,198 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $113,198 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,611,331 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,611,331 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF APRIL 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RELATED ORGANIZATION REVENUE 282,504. INTERCOMPANY ELIMINATIONS -104,660. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RELATED ORGANIZATION EXPENSES 217,858. INTERCOMPANY ELIMINATIONS -104,660. |
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 | NORTH CAROLINA CPA FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 80188 | AddressLine1Txt |
| City | RALEIGH | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27623 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 561273347 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $61,126 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | TO SUPPORT THE ORGANIZATION'S MISSION | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | CONTRIBUTION TO NORTH CAROLINA CPA FOUNDATION, INC. WAS MADE TO A RELATED PARTY, THEREFORE, THE BOARD IS ABLE TO MONITOR USE OF FUNDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SHARON BRYSON | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $385,480 | $0 | $0 | $0 | $7,122 | $0 | $82,198 | $0 | $34,168 | $0 | $508,968 | $0 | $0 | $0 |
| MARK SOTICHECK | ||||||||||||||
| CHIEF OPERATING OFFICER | $242,429 | $0 | $0 | $0 | $561 | $0 | $23,851 | $0 | $31,378 | $0 | $298,219 | $0 | $0 | $0 |
| LORRIE GOLD | ||||||||||||||
| DIRECTOR OF COMMUNICATIONS | $137,845 | $0 | $0 | $0 | $684 | $0 | $13,117 | $0 | $16,046 | $0 | $167,692 | $0 | $0 | $0 |
| LARA VANN | ||||||||||||||
| DIRECTOR OF FINANCE & ADMIN. | $134,714 | $0 | $0 | $0 | $1,078 | $0 | $13,937 | $0 | $17,890 | $0 | $167,619 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | THE CEO & COO PARTICIPATES IN A 457(F) SUPPLEMENTAL RETIREMENT PLAN, NO AMOUNT PAID TO THE CEO & COO IN 2022. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1 | ENHANCING THE ACCOUNTING PROFESSION AND THE COMMUNITY IT SERVES THROUGH ADVOCACY, CONNECTIONS, EDUCATION, AND RESOURCES. |
| FORM 990, PART VI, SECTION A, LINE 6 | NORTH CAROLINA ASSOCIATION OF CPAS OFFERS THE FOLLOWING MEMBERSHIP CATEGORIES: CPA, ASSOCIATE, SENIOR LIFE, AND STUDENT. |
| FORM 990, PART VI, SECTION A, LINE 7A | COMMITTEES AND THE GENERAL MEMBERSHIP OF THE ASSOCIATION MAY SUBMIT NOMINEES FOR THE MEMBERS OF THE BOARD OF DIRECTORS TO THE NOMINATING COMMITTEE. THE NOMINATING COMMITTEE SUBMITS TO THE MEMBERSHIP AN INDIVIDUAL TO FILL THE CHAIR ELECT OFFICE AND INDIVIDUALS TO FILL ANY OTHER VACANT DIRECTORSHIPS. THIS SLATE OF DIRECTORS AND OFFICERS IS APPROVED BY THE MEMBERSHIP AT AN ANNUAL BUSINESS MEETING EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7B | CPA MEMBERS ARE CONSIDERED FELLOWS IN WHICH ALL HAVE THE ABILITY TO VOTE. THE ONLY TWO ITEMS THE MEMBERS WILL VOTE ON ARE ELECTION OF OFFICERS AND IF NEEDED, CHANGES IN BYLAWS. SUCH VOTING WOULD OCCUR AT THE ANNUAL MEETING. AT ANY ANNUAL BUSINESS OR SOCIAL MEETING OF THE ASSOCIATION, 50 FELLOW MEMBERS PRESENT SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS OF THE NORTH CAROLINA ASSOCIATION OF CPAS AUTHORIZES THE AUDIT COMMITTEE TO REVIEW THE IRS FORM 990 AND FILE IT WITH THE INTERNAL REVENUE SERVICE. A COPY OF THE RETURN WILL BE MADE AVAILABLE TO THE BOARD OF DIRECTORS UPON REQUEST. THE IRS FORM 990 SHALL BE AVAILABLE TO ANYONE UPON REQUEST. REQUESTS SHOULD BE DIRECTED TO THE CHIEF EXECUTIVE OFFICER WHO SHALL RESPOND BY PROVIDING A PHOTOCOPY OF THE MOST RECENTLY FILED DOCUMENT WITHIN THREE (3) BUSINESS DAYS OF THE REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS HAVE AN OBLIGATION TO AVOID CONFLICTS OF INTEREST, OR THE APPEARANCE OF CONFLICTS, BETWEEN THEIR PERSONAL INTERESTS AND THOSE OF THE NCACPA IN DEALINGS WITH OUTSIDE ENTITIES OR INDIVIDUALS. ALL BOARD MEMBERS MUST DISCLOSE REAL AND APPARENT CONFLICTS OF INTEREST AND REFRAIN FROM PARTICIPATING IN ANY DECISIONS ON MATTERS THAT INVOLVE A REAL CONFLICT OF INTEREST OR AN APPEARANCE OF CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PROCESS FOR DETERMINING COMPENSATION OF THE CEO INCLUDES PERFORMANCE EVALUATIONS AND COMPARABILITY DATA OF SALARY AND BENEFIT PACKAGE WITH OTHER CPA ASSOCIATIONS THROUGHOUT THE UNITED STATES. THE COMPENSATION PACKAGE IS APPROVED BY THE EXECUTIVE COMMITTEE. |
| FORM 990, PART VI, SECTION C, LINE 19 | NORTH CAROLINA ASSOCIATION OF CPAS' GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART V, LINE 6A | THE ORGANIZATION SOLICITS CONTRIBUTIONS ON BEHALF OF THE NORTH CAROLINA CPA FOUNDATION, INC., A TAX-EXEMPT 501(C)(3) ENTITY AND THE POLITICAL ACTION COMMITTEE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| NORTH CAROLINA CPA FOUNDATION INC | ||||||||||
| PO BOX 80188 | RALEIGH | NC | 27623 | 561273347 | PROMOTING THE EDUCATION OF INDIVIDUALS IN THE FIELD OF ACCOUNTING | NC | 501(C)(3) | LINE 7 | NORTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS | Yes (1) |
| NC CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE | ||||||||||
| PO BOX 80188 | RALEIGH | NC | 27623 | 561469799 | LOBBYING FOR THE CPA PROFESSION | NC | 527 | NORTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS | Yes (1) | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CPA SERVICES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3100 GATEWAY CENTRE BLVD | AddressLine1Txt |
| City | MORRISVILLE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27560 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562196001 | EIN |
| Primary Activities | TO PROVIDE BENEFIT PROGRAMS TO MEMBERS | PrimaryActivitiesTxt |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| 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 | 0 | 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 | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | 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 | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NORTH CAROLINA CPA FOUNDATION INC | ||
| B | $61,126 | FMV |
| NC CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE | ||
| R | $63,666 | FMV |