PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 23-0959052)
- Tax period
- 2020-05-01 to 2021-04-30
- Filed
- 2021-08-17
- IRS object ID
- 202112299349301101
- Schema version
- 2020v4.1
- 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 | 2021-08-17T10:09:35-05:00 | ReturnTs |
| Tax Period End | 2021-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 W GERMANTOWN PIKE SUITE 400 | AddressLine1Txt |
| City | PLYMOUTH MEETING | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19462 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 230959052 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PENNSYLVANIA INSTITUTE OF CERTIFIED | BusinessNameLine1Txt |
| Business Name Line2 | PUBLIC ACCOUNTANTS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PENN | BusinessNameControlTxt |
| Phone | 2154969272 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1801 MARKET STREET NO 2400 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL D COLGAN CAE | PersonNm |
| Person Title | CEO, EXECUTIVE DIRECTOR, SECRETARY | PersonTitleTxt |
| Phone | 2154969272 | PhoneNum |
| Signature | 2021-08-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | COLGAN CAE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CONNIE M LIRA | PreparerPersonNm |
| PTIN | P00481097 | PTIN |
| Phone | 2156433900 | PhoneNum |
| Preparation | 2021-07-29 | 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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL D COLGAN CAE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1801 MARKET STREET NO 2400 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,315,913 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.PICPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1904 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | SERVE AS AN ADVOCATE FOR PICPA MEMBERS AND THE CPA PROFESSION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 71 | TotalEmployeeCnt |
| Total Volunteers | 2000 | TotalVolunteersCnt |
| Total Gross UBI | $52,966 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,259,844 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,903,174 | CYProgramServiceRevenueAmt |
| PY Investment Income | $253,258 | PYInvestmentIncomeAmt |
| CY Investment Income | $228,050 | CYInvestmentIncomeAmt |
| PY Other Revenue | $88,866 | PYOtherRevenueAmt |
| CY Other Revenue | $95,283 | CYOtherRevenueAmt |
| PY Total Revenue | $6,601,968 | PYTotalRevenueAmt |
| CY Total Revenue | $6,226,507 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $553,480 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,217,018 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,790,392 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,427,178 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,953,060 | PYOtherExpensesAmt |
| CY Other Expenses | $1,385,256 | CYOtherExpensesAmt |
| PY Total Expenses | $6,296,932 | PYTotalExpensesAmt |
| CY Total Expenses | $7,029,452 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $305,036 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$802,945 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,374,104 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,048,805 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,689,693 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,038,267 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,684,411 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,010,538 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (PICPA) PRESERVES THE LEGACY AND PROPELS THE INTEGRITY OF THE CPA PROFESSION. WITH OVER 20,000 MEMBERS, PICPA'S MISSION IS TO FURTHER THE WELL-BEING OF ITS MEMBERS WHILE UPHOLDING THE PUBLIC INTEREST. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | VOICE OF THE PROFESSION - PICPA MEMBERS ARE HIGHLY RESPECTED AND POSITIONED TO RESPOND TO LEGISLATORS, REGULATORS, THE BUSINESS COMMUNITY, MEDIA, AND CONSUMERS AT LARGE WITH MESSAGING DEVELOPED COLLABORATIVELY, PRESENTED CONSISTENTLY, AND DELIVERED PROFESSIONALLY TO PROTECT THE PUBLIC INTEREST AND ADVOCATE ON BEHALF OF THE PROFESSION. PICPA PROVIDES THE TOOLS, RESOURCES, AND GUIDANCE TO ASSIST MEMBERS WITH THESE EFFORTS. THE COVID-19 PANDEMIC HAD BOTH INTERNAL AND EXTERNAL EFFECTS ON THE ORGANIZATION. DUE TO GOVERNMENT SHUTDOWN ORDERS, THE PICPA WAS REQUIRED TO CANCEL ALL LIVE PROGRAMMING, WHICH CONSISTED OF CPE AND MEMBER ENGAGEMENT PROGRAMS. DUE TO PICPA'S ABILITY TO SHIFT TO VIRTUAL PROGRAMMING WITHOUT DELAY, THE PICPA WAS ABLE TO RETAIN ALL EMPLOYEES DURING FISCAL YEAR 2021.PICPA HAS NOW RESUMED SCHEDULING OF LIVE EVENTS FOR FISCAL YEAR 2022 AND ANTICIPATES A RETURN TO NORMAL OPERATIONS FOR FISCAL YEAR 2022. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ENGAGEMENT - PICPA MEMBERS BUILD THEIR PROFESSIONAL NETWORK, COLLABORATE WITH COLLEAGUES TO DEVELOP TECHNICAL RESOURCES, HEIGHTEN THE CPA PRESENCE IN THE BUSINESS COMMUNITY AND THE GENERAL PUBLIC, AFFECT LEGISLATION IN PA, AND RECOGNIZE AND RESPECT THEIR PEERS. PICPA HOSTS A WIDE VARIETY OF NETWORKING PROGRAMS AND SUPPORTS NUMEROUS SOCIAL MEDIA TOOLS TO PROVIDE MEMBERS THE OPPORTUNITIES TO SHARE IDEAS AND COLLABORATE.PICPA PROVIDED OUR MEMBERS WITH A MYRIAD OF RESOURCES AND PROGRAMS RELATED TO THE COVID-19 PANDEMIC AND ITS IMPACT ON BUSINESS AND THE CPA PROFESSION, AND SERVED AS AN ADVOCATE FOR PENNSYLVANIA CPAS THROUGHOUT VARIOUS STAGES OF THE PANDEMIC. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROFESSIONAL DEVELOPMENT - PICPA MEMBERS EXPERIENCE PROFESSIONAL AND PERSONAL GROWTH BY COMMENTING ON EMERGING TECHNICAL ISSUES, SHARING KNOWLEDGE IN A COLLABORATIVE ENVIRONMENT, BUILDING BUSINESS RELATIONSHIPS AMONG PEERS, AND DEVELOPING LEADERSHIP SKILLS TO ENHANCE JOB PERFORMANCE AND CAREER PROSPECTS. PICPA HAS NUMEROUS STATE AND LOCAL COMMITTEES THAT SERVE AS THE PRIMARY METHOD FOR THE DELIVERY OF THESE SERVICES. THE ONSET OF COVID-19 DID NOT DETER THE PICPA FROM OUR STRATEGY OF SEEKING BOLD, FORWARD-LOOKING OPPORTUNITIES TO STRENGTHEN OUR VALUE PROPOSITION TO MEMBERS. AS PICPA WAS ABLE TO PIVOT QUICKLY TO PROVIDING VIRTUAL EVENTS AND NETWORKING OPPORTUNITIES DURING THE PANDEMIC, WE WERE ABLE TO ENGAGE MORE MEMBERS IN FISCAL YEAR 2021 THAN IN PAST YEARS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | Yes (1) | 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 | 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 | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 71 | 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 | 0 | NondeductibleContributionsInd |
| 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER CRYDER CPA MBA - COO E | PersonNm |
| Phone | 2154969272 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1801 MARKET STREET NO 2400 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 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 |
|---|---|---|---|---|---|---|---|---|---|
| MICHAEL D COLGAN CAE | |||||||||
| CEO, EXECUTIVE DIRECTOR, SECRETARY | 25.50 | 14.50 | Yes (X) | $410,714 | $0 | $116,330 | |||
| JENNIFER CRYDER CPA MBA | |||||||||
| COO & EXECUTIVE VP | 24.00 | 16.00 | Yes (X) | $230,734 | $0 | $46,122 | |||
| ALLISON HENRY CPA | |||||||||
| VP PEER REVIEW | 40.00 | 0.00 | $208,261 | $0 | $18,227 | Yes (X) | |||
| PETER CALCARA CAE | |||||||||
| VP GOVERNMENT RELATIONS | 30.00 | 10.00 | $174,553 | $0 | $48,108 | Yes (X) | |||
| LORI BRADEN | |||||||||
| VP STRATEGIC MARKETING | 40.00 | 0.00 | $174,792 | $0 | $24,737 | Yes (X) | |||
| ADAM BATCHELOR | |||||||||
| VP LEARNING & DEVELOPMENT | 10.00 | 30.00 | $165,519 | $0 | $26,526 | Yes (X) | |||
| MEGAN KILLIAN CAE | |||||||||
| VP MEMBER RELATIONS - LEFT JAN 2021 | 20.00 | 20.00 | $157,343 | $0 | $31,677 | Yes (X) | |||
| HENRY BERNET | |||||||||
| MANAGER - TECHNOLOGY | 40.00 | 0.00 | $139,397 | $0 | $38,826 | Yes (X) | |||
| MARIA MARINI CPA | |||||||||
| MANAGER - FINANCE | 32.00 | 8.00 | $150,886 | $0 | $13,464 | Yes (X) | |||
| HEATHER TROWER CPA | |||||||||
| MANAGER - PROF & TECH STAN | 40.00 | 0.00 | $137,698 | $0 | $21,475 | Yes (X) | |||
| JONATHAN BOEHMKE | |||||||||
| SENIOR DEVELOPER & SYSTEM ARCHITECHT | 40.00 | 0.00 | $130,169 | $0 | $10,192 | Yes (X) | |||
| JILL GILBERT CPA | |||||||||
| PRESIDENT | 2.00 | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| CYNTHIA BERGVALL CPA | |||||||||
| VICE-PRESIDENT | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| HEATHER DEMSHOCK CPA | |||||||||
| VICE-PRESIDENT | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| AARON RISDEN CPA | |||||||||
| TREASURER | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| FRANCES AITKEN CPA | |||||||||
| PRESIDENT-ELECT | 2.00 | 4.00 | $0 | $0 | $0 | Yes (X) | |||
| MARTIN LEVIN CPA | |||||||||
| IMMEDIATE PAST PRESIDENT | 2.00 | 6.00 | $0 | $0 | $0 | Yes (X) | |||
| TARA BENDER CPA | |||||||||
| DIRECTOR | 2.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| THOMAS FLOWERS CPA | |||||||||
| DIRECTOR | 2.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| ELIZABETH KRISHER CPA | |||||||||
| DIRECTOR | 2.00 | 4.00 | $0 | $0 | $0 | Yes (X) | |||
| MATTHEW MELINSON CPA | |||||||||
| DIRECTOR | 2.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| CORY NG CPA | |||||||||
| DIRECTOR | 2.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| SHEA SAMAN CPA | |||||||||
| DIRECTOR | 2.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| CHRISTOPHER TURTELL CPA | |||||||||
| DIRECTOR | 2.00 | 4.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,080,066 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $395,684 | 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 | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LAURA SOLOMON & ASSOCIATES | |||||
| 121 SIBLEY AVE | ARDMORE | PA | 19003 | LEGAL FEES | $143,243 |
| CDW DIRECT | |||||
| PO BOX 75723 | CHICAGO | IL | 60675 | SOFTWARE/ HARDWARE | $107,288 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 541900 | $4,491,681 | $4,491,681 | |
| PEER REVIEW INCOME | 541900 | $1,325,597 | $1,325,597 | |
| ADVERTISING REVENUE | 541800 | $66,606 | $13,640 | $52,966 |
| CHAPTER PROGRAM INCOME | 541900 | $18,613 | $18,613 | |
| SUBSCRIPTIONS | 511120 | $677 | $677 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,903,174 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $205,051 | TotalRevenueColumnAmt |
| Exclusion | $205,051 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $95,283 | TotalRevenueColumnAmt |
| Exclusion | $95,283 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $112,405 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $89,406 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $22,999 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,999 | TotalRevenueColumnAmt |
| Exclusion | $22,999 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,226,507 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,850,208 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $52,966 | UnrelatedBusinessRevenueAmt |
| Exclusion | $323,333 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,217,018 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,524,585 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,087,799 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,401 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,244 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,149 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,691 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,687 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,228 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,468 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,802 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,053 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,809 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,950 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,613 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,200 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,341 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,465 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,388 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PUBLICATIONS/ARTWORK | $122,585 |
| MEMBERSHIPS | $49,331 |
| CHAPTER PROGRAM EXPENSE | $40,620 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,029,452 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $987,842 | BOYAmt |
| EOY | $1,036,786 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,472 | BOYAmt |
| EOY | $414,359 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,308 | BOYAmt |
| EOY | $174,107 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,829,105 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,663,500 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $274,098 | BOYAmt |
| EOY | $165,605 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,213,508 | BOYAmt |
| EOY | $1,145,353 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,919,302 | BOYAmt |
| EOY | $10,320,442 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $786,574 | BOYAmt |
| EOY | $1,792,153 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,374,104 | BOYAmt |
| EOY | $15,048,805 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $573,973 | BOYAmt |
| EOY | $675,919 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $968,330 | BOYAmt |
| EOY | $908,670 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,384,076 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,390 | BOYAmt |
| EOY | $69,602 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,689,693 | BOYAmt |
| EOY | $3,038,267 | 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 | $9,684,411 | BOYAmt |
| EOY | $12,010,538 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,684,411 | BOYAmt |
| EOY | $12,010,538 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,374,104 | BOYAmt |
| EOY | $15,048,805 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$802,945 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,129,072 | NetUnrlzdGainsLossesInvstAmt |
| 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $125,046 | PoliticalExpendituresAmt |
| Volunteer Hours | 0 | VolunteerHoursCnt |
| Expended527 Activities | $0 | Expended527ActivitiesAmt |
| Internal Funds Contributed | $48,724 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $48,724 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POLITICAL INFORMATION COMMITTEE OF CPA'S | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1801 MARKET STREET SUITE 2400 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232178228 | EIN |
| Paid Internal Funds | $48,724 | PaidInternalFundsAmt |
| Contributions Rcvd Dlvr | $76,322 | ContributionsRcvdDlvrAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $4,491,681 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $165,428 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | -$5,527 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $159,901 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $269,501 | AggregateReportedDuesNtcAmt |
| Taxable | -$109,600 | TaxableAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE PICPA ESTABLISHED A SEPARATELY SEGREGATED FUND TO CONDUCT ALL POLITICAL ACTIVITY. NO POLITICAL ACTIVITY IS CONDUCTED DIRECTLY BY THE PICPA. | ExplanationTxt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,500 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,500 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,816,605 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,651,000 | DepreciationAmt |
| Book Value | $165,605 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $165,605 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INTERNATIONAL STOCK INDEX FUND | $3,758,580 | F |
| BOND MARKET INDEX FUND | $762,371 | F |
| STOCK MARKET INDEX INSTITUTIONAL SHARES | $5,799,491 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $10,320,442 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $7,411 |
| DUE FROM AFFILIATES | $1,784,742 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,792,153 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO PEC-CPA | $4,169 |
| DEFERRED RENT LIABILITY | $65,433 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $69,602 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,457,480 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,129,072 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$1,878,631 | OtherRevenueAmt |
| Revenue Not Reported | $1,250,441 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,207,039 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $19,468 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $19,468 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,226,507 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,131,353 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,131,353 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $19,468 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,878,631 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,898,099 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,029,452 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE INSTITUTE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE SERVICE CODE. THE ORGANIZATION IS SUBJECT TO TAX ON NET INCOME NOT RELATED TO THE EXEMPT PURPOSE OF THE ORGANIZATION. TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE PICPA FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE PICPA BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS THAT NEED TO BE DISCLOSED IN THE COMBINED FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | GRANT EXPENSE REPORTED NET WITH REVENUE ON FINANCIAL STATEMENTS -1,878,631. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | GRANT EXPENSE REPORTED NET WITH REVENUE ON FINANCIAL STATEMENTS 1,878,631. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| PENNSYLVANIA CPA FOUNDATION | |||||||
| 1801 MARKET STREET SUITE 2400 | PHILADELPHIA | PA | 19103 | 815449140 | 501(C)(3) | $338,387 | SUPPORT ORGANIZATION'S MISSION |
| PICPA FOUNDATION FOR EDUCATION AND RESEARCH | |||||||
| 1801 MARKET STREET SUITE 2400 | PHILADELPHIA | PA | 19103 | 222470981 | 501(C)(3) | $1,878,631 | SUPPORT ORGANIZATION'S MISSION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE PENNSYLVANIA CPA FOUNDATION, A RELATED ORGANIZATION, IS THE SOLE RECIPIENT OF THE GRANT FUNDS. THE PICPA SHARES COMMON MANAGEMENT AND BOARD OVERSITE WITH THIS ENTITY AND AS SUCH MAINTAINS CLEAR MONITORING OF THE FUNDS RELEASED TO ENSURE THEY ARE USED FOR THEIR INTENDED PURPOSE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| 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 | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHAEL D COLGAN CAE | ||||||||||||||
| CEO, EXECUTIVE DIRECTOR, SECRETARY | $340,003 | $0 | $67,000 | $0 | $3,711 | $0 | $99,675 | $0 | $16,655 | $0 | $527,044 | $0 | $0 | $0 |
| JENNIFER CRYDER CPA MBA | ||||||||||||||
| COO & EXECUTIVE VP | $202,244 | $0 | $28,300 | $0 | $190 | $0 | $19,323 | $0 | $26,799 | $0 | $276,856 | $0 | $0 | $0 |
| ALLISON HENRY CPA | ||||||||||||||
| VP PEER REVIEW | $194,128 | $0 | $13,700 | $0 | $433 | $0 | $16,639 | $0 | $1,588 | $0 | $226,488 | $0 | $0 | $0 |
| PETER CALCARA CAE | ||||||||||||||
| VP GOVERNMENT RELATIONS | $162,336 | $0 | $11,500 | $0 | $717 | $0 | $15,013 | $0 | $33,095 | $0 | $222,661 | $0 | $0 | $0 |
| LORI BRADEN | ||||||||||||||
| VP STRATEGIC MARKETING | $159,371 | $0 | $15,200 | $0 | $221 | $0 | $14,083 | $0 | $10,654 | $0 | $199,529 | $0 | $0 | $0 |
| ADAM BATCHELOR | ||||||||||||||
| VP LEARNING & DEVELOPMENT | $145,402 | $0 | $20,000 | $0 | $117 | $0 | $3,519 | $0 | $23,007 | $0 | $192,045 | $0 | $0 | $0 |
| MEGAN KILLIAN CAE | ||||||||||||||
| VP MEMBER RELATIONS - LEFT JAN 2021 | $152,427 | $0 | $4,700 | $0 | $216 | $0 | $13,036 | $0 | $18,641 | $0 | $189,020 | $0 | $0 | $0 |
| HENRY BERNET | ||||||||||||||
| MANAGER - TECHNOLOGY | $137,777 | $0 | $1,500 | $0 | $120 | $0 | $12,045 | $0 | $26,781 | $0 | $178,223 | $0 | $0 | $0 |
| MARIA MARINI CPA | ||||||||||||||
| MANAGER - FINANCE | $148,813 | $0 | $1,500 | $0 | $573 | $0 | $12,042 | $0 | $1,422 | $0 | $164,350 | $0 | $0 | $0 |
| HEATHER TROWER CPA | ||||||||||||||
| MANAGER - PROF & TECH STAN | $137,515 | $0 | $0 | $0 | $183 | $0 | $11,147 | $0 | $10,328 | $0 | $159,173 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE CEO, MICHAEL D. COLGAN, WAS REIMBURSED FOR SPOUSE TRAVEL DURING CALENDAR YEAR 2020. THOSE AMOUNTS HAVE BEEN REPORTED ON SCHEDULE J, PART II, COLUMN B(III). |
| PART I, LINE 4B | THE PICPA HAS A 457(F) DEFERRED COMPENSATION PLAN FOR THE BENEFIT OF THE CEO, MICHAEL D. COLGAN. THE PICPA COMPENSATION COMMITTEE ACCRUED TWO CREDITS UNDER THIS PLAN DURING THE 2020 CALENDAR YEAR [4/30/2020 AND 10/31/2020], THOSE AMOUNTS HAVE BEEN REPORTED ON SCHEDULE J, PART II, COLUMN C. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | CPA MEMBERS ARE ABLE TO SUBMIT NOMINATIONS AND ELECT MEMBERS OF THE GOVERNING BODY. THE CPA MEMBERS OF THE PICPA WITH VOTING RIGHTS SHALL CONSIST OF FIVE CLASSES: ACTIVE MEMBERS, NON-RESIDENT MEMBERS, RETIRED MEMBERS, LIFE MEMBERS AND HONORARY MEMBERS. ACTIVE MEMBERS: ANY PERSON WHO IS A CERTIFIED PUBLIC ACCOUNTANT OF PENNSYLVANIA OR ANOTHER STATE OR POLITICAL SUBDIVISION OF THE UNITED STATES, OR WHO IS A CERTIFIED PUBLIC ACCOUNTANT OR THE SUBSTANTIAL EQUIVALENT THEREOF OF A FOREIGN COUNTRY OR POLITICAL SUBDIVISION OF SUCH FOREIGN COUNTRY SHALL BE ELIGIBLE TO APPLY TO BECOME AN ACTIVE MEMBER. NON-RESIDENT MEMBERS: ANY PERSON WHO IS A CERTIFIED PUBLIC ACCOUNTANT OF PENNSYLVANIA AND WHO DOES NOT RESIDE IN PENNSYLVANIA AND IS NEITHER ENGAGED IN PUBLIC PRACTICE NOR OTHERWISE EMPLOYED IN PENNSYLVANIA SHALL BE ELIGIBLE TO APPLY TO BECOME A NON-RESIDENT MEMBER. RETIRED MEMBERS: ANY ACTIVE OR NON-RESIDENT MEMBER WHO IS NOT ENGAGED IN THE PRACTICE OF PUBLIC ACCOUNTING OR OTHER EMPLOYMENT AND IS NOT CURRENTLY SEEKING EMPLOYMENT MAY REQUEST TRANSFER TO RETIRED MEMBERSHIP PROVIDED HE/SHE HAS BEEN A MEMBER IN GOOD STANDING FOR AT LEAST ONE YEAR IMMEDIATELY PRECEDING HIS/HER REQUEST TO TRANSFER TO RETIRED MEMBERSHIP. LIFE MEMBER: ANY ACTIVE, NON-RESIDENT, OR RETIRED MEMBER WHO HAS BEEN A MEMBER OF THE PICPA FOR FORTY CONSECUTIVE YEARS SHALL BE ELIGIBLE FOR ELECTION TO LIFE MEMBERSHIP. LIFE MEMBERS SHALL NOT BE REQUIRED TO PAY MEMBERSHIP DUES AND SHALL RECEIVE A CERTIFICATE ACKNOWLEDGING THEIR LONG SERVICE TO THE PICPA. HONORARY MEMBER: HONORARY MEMBERS SHALL CONSIST OF SUCH PERSONS WHO, ON ACCOUNT OF THEIR ACTIVE INTEREST IN OR PAST CONTRIBUTIONS TO THE PROMOTION OF THE OBJECTS OF THE PROFESSION, ARE ELECTED BY THE BOARD OF THE PICPA IN ACCORDANCE WITH THE BYLAWS; PROVIDED ALSO THAT SUCH PERSONS ARE CERTIFIED PUBLIC ACCOUNTANTS OF PENNSYLVANIA OR ANOTHER STATE OR POLITICAL SUBDIVISION OF THE UNITED STATES OR CERTIFIED PUBLIC ACCOUNTANTS, OR THE SUBSTANTIAL EQUIVALENT THEREOF, OF A FOREIGN COUNTRY OR POLITICAL SUBDIVISION OF SUCH FOREIGN COUNTRY. THE NON-CPA MEMBERS OF THE PICPA WITHOUT VOTING RIGHTS SHALL CONSIST OF FOUR CLASSES: ACCOUNTING AFFILIATE, CANDIDATE FOR ADMISSION, ASSOCIATE AND STUDENT AFFILIATE. ACCOUNTING AFFILIATE: ANY PERSON WHO HAS GRADUATED FROM AN ACCREDITED COLLEGE OR UNIVERSITY WITH A BACCALAUREATE DEGREE IN ACCOUNTING (OR A RELATED FIELD) OR BEEN GRANTED A GRADUATE DEGREE IN ACCOUNTING (OR A RELATED FIELD) FROM A COLLEGE OR UNIVERSITY, MAY SEEK TO BECOME AN ACCOUNTING AFFILIATE OF THE PICPA. CANDIDATE FOR ADMISSION: ANY INDIVIDUAL WHO HAS PASSED THE CPA EXAM IN PENNSYLVANIA OR ANY OTHER STATE OR POLITICAL SUBDIVISION OF THE UNITED STATES, OR THE EQUIVALENT THEREOF OF A FOREIGN COUNTRY OR ITS POLITICAL SUBDIVISION, BUT WHO IS IN THE PROCESS OF FULFILLING THE WORK EXPERIENCE REQUIREMENT TO OBTAIN THE CPA LICENSE. ASSOCIATE: ANY INDIVIDUAL WHO IS NOT A CPA AND IS AN OWNER OR PROFESSIONAL EMPLOYEE OF A LICENSED CPA FIRM OR SOLE PRACTITIONER. OR, ANY INDIVIDUAL WHO WORKS UNDER THE DIRECT SUPERVISION OF A PICPA ACTIVE MEMBER IN INDUSTRY/GOVERNMENT OR IS AN ACTIVE EDUCATOR. STUDENT AFFILIATE: ANY INDIVIDUAL ENROLLED FULL-TIME AT AN ACCREDITED COLLEGE OR UNIVERSITY AND WHO IS MAJORING IN ACCOUNTING OR A RELATED FIELD, OR ANY ACCOUNTING MAJOR ENROLLED FULL-TIME IN A GRADUATE PROGRAM. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL CPA MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE CPA MEMBERS OF THE PICPA HAVE THE POWER TO SELECT THE AT-LARGE MEMBERS OF THE BOARD AND COUNCIL, AS WELL AS MEMBERS OF SELECTED COMMITTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY MANAGEMENT AND THE AUDIT COMMITTEE. AFTER MANAGEMENT AND THE AUDIT COMMITTEE HAVE REVIEWED, THE BOARD WILL BE PROVIDED WITH A COPY ONE WEEK BEFORE FILING, DURING WHICH TIME THEY CAN REVIEW AND COMMENT. |
| FORM 990, PART VI, SECTION B, LINE 12C | PICPA HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH IS REVIEWED AND ACKNOWLEDGED ANNUALLY BY PICPA BOARD MEMBERS. THIS WRITTEN CONFLICT OF INTEREST DOCUMENT IS PROVIDED TO EACH OF THE ABOVE INDIVIDUALS AT THE FIRST ORGANIZATIONAL MEETING FOLLOWING THE INSTALLATION OF THE NEW LEADERSHIP AT THE PICPA ANNUAL MEETING. A SIGNED ACKNOWLEDGMENT OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MAINTAINED IN THE PICPA HEADQUARTERS AND IS MONITORED AND ENFORCED BY MICHAEL D. COLGAN, EXECUTIVE DIRECTOR. IF THERE IS A DISAGREEMENT OR UNCERTAINTY AS TO WHETHER OR NOT A CONFLICT OF INTEREST EXISTS, A FORMAL DETERMINATION WILL BE MADE BY THE BOARD. ALL INDIVIDUALS REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY HAVE AN ONGOING DUTY TO DISCLOSE CONFLICTS OF INTEREST AS THEY ARISE. IN ADDITION, ALL PICPA EMPLOYEES ARE REQUIRED TO REVIEW AND ACKNOWLEDGE THE PICPA CODE OF CONDUCT FOR EMPLOYEES POLICY, WHICH INCLUDES A COPY OF THE PICPA CONFLICT OF INTEREST POLICY. THE SIGNED ACKNOWLEDGEMENT THE PICPA CODE OF CONDUCT FOR EMPLOYEES POLICY IS PROVIDED BY ALL PICPA EMPLOYEES AT THE BEGINNING OF THE FISCAL YEAR (MAY 1), OR UPON EMPLOYMENT. AS PART OF THE CONFLICT OF INTEREST POLICY, ALL EMPLOYEES SHALL HAVE A CONTINUING DUTY TO DISCLOSE CONFLICTS OF INTEREST AS THEY ARISE. ALL OFFICERS, KEY EMPLOYEES, AND OTHER VICE-PRESIDENTS ARE REQUIRED TO ALSO ANNUALLY COMPLETE CONFLICT OF INTEREST DISCLOSURE STATEMENTS. IN THE EVENT THAT AN INDIVIDUAL ABOVE HAS A PERSONAL INTEREST OR A CONFLICT OF INTEREST THAT ARISES, IT MUST BE DISCLOSED IN WRITING TO THE CEO/EXECUTIVE DIRECTOR IMMEDIATELY. THEREAFTER, THAT INDIVIDUAL SHALL REFRAIN FROM ANY PORTION OF ANY MEETING WHEN THESE MATTERS ARE DISCUSSED OR CONSIDERED AS THEIR PRESENCE COULD INHIBIT FREE DISCUSSION OF THE MATTER. MINUTES OF APPROPRIATE MEETINGS SHOULD REFLECT THAT SUCH DISCLOSURE WAS MADE, AND THAT SUCH PERSON WAS NOT PRESENT DURING DISCUSSIONS OF, AND ABSTAINED FROM VOTING ON, THE CONFLICT MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15A | PICPA'S COMPENSATION COMMITTEE CONSISTS OF PICPA'S IMMEDIATE PAST PRESIDENT, PRESIDENT, AND PRESIDENT-ELECT. EACH YEAR, THE COMPENSATION COMMITTEE CONVENES TO REVIEW THE COMPENSATION OF THE CEO AND OTHER KEY EMPLOYEES. THE ANNUAL SALARY REVIEW CONSISTS OF A MULTI-STEP PROCESS 1) THE CEO PREPARES ANNUAL OBJECTIVES AND GOALS WHICH ARE REVIEWED AND APPROVED BY THE COMMITTEE; 2) THE PRESIDENT AND PRESIDENT-ELECT COMPARE CEO COMPENSATION LEVELS WITH THEIR COUNTERPARTS IN THE 11 LARGEST STATE CPA SOCIETIES, REVIEW COMPENSATION LEVELS AS DISCLOSED ON OTHER COMPARABLE ORGANIZATIONS' 990S AND PERIODICALLY ENGAGES AN INDEPENDENT COMPENSATION CONSULTANT TO SURVEY THE MARKETPLACE; 3) THE COMMITTEE REVIEWS THE RESULTS OF AN ANNUAL COMPENSATION SURVEY CONDUCTED BY ONE OF THE STATE CPA SOCIETIES; AND 4) THE COMMITTEE REVIEWS THE SUMMARY OF CEO ACCOMPLISHMENTS BASED ON THE STATED OBJECTIVES AND GOALS. MINUTES OF THE MEETING ARE PREPARED AND MAINTAINED BY THE COMPENSATION COMMITTEE. THE FINAL SALARY FOR THE CEO IS COMMUNICATED TO THE CEO AND CFO FROM THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE WILL RECONVENE NEAR THE END OF THE FISCAL YEAR TO DETERMINE IF ANY ADDITIONAL BONUS WILL BE PAID TO THE CEO UNDER THE TERMS OF THE CEO'S CONTRACT WITH THE PICPA. ALLOWABLE FRINGE BENEFITS FOR THE CEO ARE DETAILED IN THE CEO'S WRITTEN EMPLOYMENT AGREEMENT. THE CEO PRESENTS ANNUALLY TO THE COMPENSATION COMMITTEE AN ANALYSIS OF THE PERFORMANCE OF THE ORGANIZATION'S KEY EMPLOYEES. AT THAT TIME THE COMPENSATION COMMITTEE REVIEWS AND APPROVES COMPENSATION BONUSES, IF ANY, FOR THIS GROUP, AS SUGGESTED BY THE CEO. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO POSTED ON WWW.PICPA.ORG. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| PICPA FOUNDATION FOR EDUCATION AND RESEARCH | ||||||||||
| 1801 MARKET STREET SUITE 2400 | PHILADELPHIA | PA | 19103 | 222470981 | TO PROVIDE A BROAD SPECTRUM OF HIGH QUALITY EDUCATIONAL PROGRAMS | PA | 501(C)(3) | LINE 11 | PICPA | Yes (1) |
| POLITICAL INFORMATION COMMITTEE OF CPA'S | ||||||||||
| 1801 MARKET STREET SUITE 2400 | PHILADELPHIA | PA | 19103 | 232178228 | POLITICAL ACTION COMMITTEE | PA | 527 | PICPA | Yes (1) | |
| PENNSYLVANIA CPA FOUNDATION | ||||||||||
| 1801 MARKET STREET SUITE 2400 | PHILADELPHIA | PA | 19103 | 815449140 | TO SUPPORT CAREERS IN ACCOUNTING AND PURSUIT OF CPA CREDENTIAL | PA | 501(C)(3) | LINE 12A, I | PICPA | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PENNSYLVANIA INSTITUTE OF CPAS INSURANCE TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1801 MARKET STREET SUITE 2400 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 236546724 | EIN |
| Primary Activities | PROVIDE INSURANCE PLANS TO MEMBERS, THEIR EMPLOYEES & EMPLOYEES OF THE PICPA | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PICPA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | 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 (8 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| PICPA FOUNDATION FOR EDUCATION AND RESEARCH | ||
| B | $1,878,631 | CASH |
| PENNSYLVANIA CPA FOUNDATION | ||
| B | $338,387 | CASH |
| PICPA FOUNDATION FOR EDUCATION AND RESEARCH | ||
| N | $122,424 | CASH |
| PICPA FOUNDATION FOR EDUCATION AND RESEARCH | ||
| O | $1,500,419 | CASH |
| PENNSYLVANIA CPA FOUNDATION | ||
| O | $410,761 | CASH |
| PICPA FOUNDATION FOR EDUCATION AND RESEARCH | ||
| Q | $283,782 | CASH |
| PENNSYLVANIA CPA FOUNDATION | ||
| Q | $349,244 | CASH |
| POLITICAL INFORMATION COMMITTEE OF CPA'S | ||
| R | $125,046 | CASH |
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