2024-03-13T10:57:21-05:00 2023-04-30 221478099 COHNREZNICK LLP 525 NORTH TRYON STREET CHARLOTTE NC 28202 990 2022-05-01 560521526 NORTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC NORT 9194691040 PO BOX 80188 RALEIGH NC 27623 MARK SOTICHECK COO 9194691040 2024-03-11 1 MARK SOTICHECK 999009999 0 LORI ROTHE YOKOBOSKY CPA P01273422 7043329100 2024-03-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK SOTICHECK PO BOX 80188 RALEIGH NC 27623 7597607 0 X WWW.NCACPA.ORG X 1919 NC SEE SCHEDULE O 15 15 35 15 30308 0 2667503 2761428 4340462 4668540 154217 137331 32517 30308 7194699 7597607 102030 61126 0 0 3151675 3344876 0 0 0 4274377 4205329 7528082 7611331 -333383 -13724 10162234 9229355 2723685 1895077 7438549 7334278 X 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. 0 0 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. 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. 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 56 0 1 35 1 1 1 0 0 0 1 1 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 X LARA NICOLE VANN 9194691040 3100 GATEWAY CENTRE BOULEVARD MORRISVILLE NC 27560 AMY BIBBY BOARD MEMBER 1.00 X 0 0 0 ANNA KINAST BOARD MEMBER 1.00 X 0 0 0 ARLEEN THOMAS CHAIR-ELECT 1.00 X X 0 0 0 BRYAN SWERBINSKY BOARD MEMBER 1.00 X 0 0 0 COURTNEY KNOLL BOARD MEMBER 1.00 X 0 0 0 DR KEVIN JAMES BOARD MEMBER 1.00 X 0 0 0 JARED KORVER TREASURER 1.00 X X 0 0 0 JEANETTE FRANZEL BOARD MEMBER 1.00 X 0 0 0 JOSE RODRIGUEZ CHAIR 1.00 X X 0 0 0 KELLY PURYEAR BOARD MEMBER 1.00 X 0 0 0 KIMBERLY BRANCH BOARD MEMBER 1.00 X 0 0 0 KRISTIN PAPPAS BOARD MEMBER 1.00 X 0 0 0 SHAWANA HUDSON IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 WENDY WALLER BOARD MEMBER 1.00 X 0 0 0 YVONNE HINSON BOARD MEMBER 1.00 X 0 0 0 LARA VANN DIRECTOR OF FINANCE & ADMIN. 43.00 1.00 X 135792 0 31827 MARK SOTICHECK CHIEF OPERATING OFFICER 53.00 1.00 X 242990 0 55229 SHARON BRYSON CHIEF EXECUTIVE OFFICER 59.00 1.00 X 392602 0 116366 AMELIA HODGES DIR. OF CHANNEL DISTRIBUTION & EXPERIENCE 38.00 X 113815 0 17726 LORRIE GOLD DIRECTOR OF COMMUNICATIONS 38.00 X 138529 0 29163 ROBERT BROOME DIRECTOR OF ADVOCACY 38.00 X 134590 0 9287 1158318 0 259598 6 0 1 0 ABILA P O BOX 122145 DALLAS TX 75312 WEB SERVICES 453957 DON FARMER CPA PA PO BOX 5230 HICKORY NC 28603 SPEAKER AND SEMINAR 350279 GRANDOVER 1000 CLUB RD GREENSBORO NC 27407 CONFERENCE SERVICES 219223 SURGENT MCCOY LLC 201 N KING OF PRUSSIA ROAD SUITE RADNOR PA 19087 SPEAKER AND SEMINAR CONTENT 189273 RSM US LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 CONSULTING SERVICE 158713 5 2266101 485327 10000 2761428 PROFESSIONAL EDUCATION 611710 4538320 4538320 SPONSORSHIPS AND OTHER 611710 123834 123834 MEMBER ENGAGEMENT 611710 6386 6386 4668540 119393 119393 17938 0 17938 17938 17938 ADVERTISING 900099 30308 30308 30308 7597607 4668540 30308 137331 61126 1034134 1784461 144279 203798 178204 33515 37789 61690 15944 76532 180337 676587 135402 99133 2225010 227775 24625 BANK AND MERCHANT FEE 158317 BOARD AND OFFICER EXPEN 125006 STAFF TRAINING 39191 UBIT AND PROXY TAX 25300 63176 7611331 3096703 2235802 10278 2140 611778 282336 233969 215499 4354099 3404957 749346 949142 5294648 5331341 12783 14777 152729 198318 10162234 9229355 768228 781791 1274396 846987 681061 266299 2723685 1895077 X 7438549 7334278 7438549 7334278 10162234 9229355 -13724 -90547 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 120347 NC CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE PO BOX 80188 RALEIGH NC 276230188 561469799 63666 0 0 0 2266101 120347 120347 120347 PART I-A, LINE 1: 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. 249563 249563 2112162 2004696 107466 1514722 1011910 502812 477652 388351 89301 949142 DEFERRED COMPENSATION LIABILITY 266299 266299 X 7684904 -90547 177844 87297 7597607 0 7597607 7724529 113198 113198 7611331 0 7611331 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. 1 NORTH CAROLINA CPA FOUNDATION INC PO BOX 80188 RALEIGH NC 27623 561273347 501(C)(3) 61126 0 TO SUPPORT THE ORGANIZATION'S MISSION 1 PART I, LINE 2: CONTRIBUTION TO NORTH CAROLINA CPA FOUNDATION, INC. WAS MADE TO A RELATED PARTY, THEREFORE, THE BOARD IS ABLE TO MONITOR USE OF FUNDS. X X X 0 1 0 SHARON BRYSON CHIEF EXECUTIVE OFFICER 385480 0 0 0 7122 0 82198 0 34168 0 508968 0 0 0 MARK SOTICHECK CHIEF OPERATING OFFICER 242429 0 0 0 561 0 23851 0 31378 0 298219 0 0 0 LORRIE GOLD DIRECTOR OF COMMUNICATIONS 137845 0 0 0 684 0 13117 0 16046 0 167692 0 0 0 LARA VANN DIRECTOR OF FINANCE & ADMIN. 134714 0 0 0 1078 0 13937 0 17890 0 167619 0 0 0 PART I, LINE 4B THE CEO & COO PARTICIPATES IN A 457(F) SUPPLEMENTAL RETIREMENT PLAN, NO AMOUNT PAID TO THE CEO & COO IN 2022. 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. 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 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 1 CPA SERVICES INC 3100 GATEWAY CENTRE BLVD MORRISVILLE NC 27560 562196001 TO PROVIDE BENEFIT PROGRAMS TO MEMBERS NC N/A C 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 1 0 NORTH CAROLINA CPA FOUNDATION INC B 61126 FMV NC CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE R 63666 FMV