ILLINOIS CPA SOCIETY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ILLINOIS CPA SOCIETY (EIN 36-2171350)
- Tax period
- 2012-04-01 to 2013-03-31
- Filed
- 2013-11-08
- IRS object ID
- 201313129349300211
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-11-08T08:56:52-06:00 | Timestamp |
| Tax Period End Date | 2013-03-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 371335003 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ECK SCHAFER & PUNKE LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 E ADAMS ST | AddressLine1 |
| City | SPRINGFIELD | City |
| State | IL | State |
| ZIP Code | 627011624 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-04-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362171350 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ILLINOIS CPA SOCIETY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ILLI | NameControl |
| Phone | 3129930407 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 550 W JACKSON NO 900 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 606615742 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TODD SHAPIRO | Name |
| Title | PRESIDENT/CEO | Title |
| Phone | 3129930407 | Phone |
| Date Signed | 2013-11-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRENT LEACH | Name |
| PTIN | P00331592 | PTIN |
| Phone | 2175251111 | Phone |
| Date Prepared | 2013-11-01 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | TODD SHAPIRO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 550 W JACKSON NO 900 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 606615742 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 7392281 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.ICPAS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1903 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | WE SERVE THE CPA PROFESSION BY PROMOTING HIGH STANDARDS OF INTEGRITY AND TECHNICAL COMPETENCE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 71 | TotalNbrEmployees |
| Total Nbr Volunteers | 300 | TotalNbrVolunteers |
| Total Gross UBI | 135011 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -67218 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 7066792 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 7166273 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 53790 | InvestmentIncomePriorYear |
| Investment Income Current Year | 45510 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 106111 | OtherRevenuePriorYear |
| Other Revenue Current Year | 86581 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7226693 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7298364 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3806246 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3477212 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3064157 | OtherExpensePriorYear |
| Other Expenses Current Year | 2990730 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6870403 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6467942 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 356290 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 830422 | RevenuesLessExpensesCY |
| Total Assets BOY | 9690203 | TotalAssetsBOY |
| Total Assets EOY | 10740958 | TotalAssetsEOY |
| Total Liabilities BOY | 4005598 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 4348629 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5684605 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6392329 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO PROMOTE AND MAINTAIN HIGH STANDARDS OF INTEGRITY AND TECHNICAL COMPETENCE WITHIN THE ACCOUNTING PROFESSION. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | PROVIDE MEMBER AND CHAPTER SERVICES FOR APPROXIMATELY 24,000 MEMBERS AND 9 CHAPTERS WHICH INCLUDES TECHNICAL MEETINGS, PUBLICATIONS, LIBRARY AND PUBLIC SERVICE INFORMATION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LEGISLATIVE ACTIVITIES FOR THE MEMBERSHIP. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PEER REVIEW PROGRAM ADMINISTRATION FOR MEMBERS. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RECRUITMENT AND EDUCATION AT UNIVERSITIES AND CONFERENCES FOR STUDENTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 22 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 71 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENNIFER SCHULTZ | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3129930407 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 550 W JACKSON STE 900 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 606615742 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per Week RelatedAverageHoursPerWeekRelated | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| JAMES JONES | ||||||||
| DIRECTOR-CHAIRPERSON | 1.00 | X | 0 | 0 | 0 | |||
| WILLIAM GRAF | ||||||||
| DIRECTOR-VICE CHAIRPERSON | 1.00 | X | 0 | 0 | 0 | |||
| DANIEL RAHILL | ||||||||
| DIRECTOR-TREASURER | 1.00 | X | 0 | 0 | 0 | |||
| EDWARD HANNON | ||||||||
| DIRECTOR-SECRETARY | 1.00 | X | 0 | 0 | 0 | |||
| ROBERT CAMERON | ||||||||
| DIRECTOR-IMMEDIATE PAST CH | 1.00 | X | 0 | 0 | 2400 | |||
| PAUL INSERRA | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| KATHLEEN KEDROWSKI | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| LINDA ABERNETHY | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| JOHN HEPP | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| MICHAEL MAFFEI | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| GERALYN HURD | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| LEIF JENSEN | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| ROSE DOHERTY | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| THOMAS ZELLER | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 3000 | |||
| MARGARET HUNN | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| BRADLEY SARGENT | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| MARCUS ODOM | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| FLOYD PERKINS | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| MARK SCHULTZ | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| ELAINE WEISS | ||||||||
| PRESIDENT/CEO | 26.00 | 502896 | 0 | 55336 | 14.00 | X | ||
| TODD SHAPIRO | ||||||||
| CFO & VP, FINANCE & ADMIN | 23.00 | 202386 | 0 | 31921 | 17.00 | X | ||
| MELANIE MINNIX | ||||||||
| VP, PLANNING & COMMUNICATI | 28.00 | 138908 | 0 | 29017 | 12.00 | X | ||
| JENNIFER SCHULTZ | ||||||||
| VP, MEMBER SERVICES & EDUC | 22.00 | 152742 | 0 | 23554 | 18.00 | X | ||
| MARTY GREEN | ||||||||
| VP, GOVERNMENT RELATIONS | 13.00 | 126461 | 0 | 8946 | 27.00 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1123393 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 154174 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APTIFY | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 K STREET NW SUITE 350 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 200061605 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | COMPUTER SOFTWARE/CONSULTING | DescriptionOfServices |
| Compensation | 156780 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|---|
| MEMBERSHIP DUES & ASSE | 900099 | 6212936 | 6212936 | ||
| PEER REVIEW | 900099 | 392995 | 392995 | ||
| TRADE SHOW | 900099 | 240710 | $240,710 | ||
| ICPAS INSIGHT MAGAZINE | 541800 | 135011 | 135011 | ||
| CHAPTER PROGRAMS | 900099 | 119278 | 119278 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 65343 | TotalRevenueColumn |
| Related Or Exempt Function Income | 65343 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 7166273 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 139427 | TotalRevenueColumn |
| Exclusion | $139,427 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 86581 | TotalRevenueColumn |
| Exclusion | $86,581 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 93917 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -93917 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -93917 | TotalRevenueColumn |
| Exclusion | -$93,917 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7298364 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6790552 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 135011 | UnrelatedBusinessRevenue |
| Exclusion | $372,801 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2804968 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -244083 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 629936 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 286391 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33512 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47446 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 290032 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 359975 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21044 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 478521 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61523 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 423270 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 197041 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42404 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PUBLIC SERVICE EXPENSE | 365889 |
| FOUNDATION SUPPORT | 255786 |
| OTHER MEMBER PROGRAM EX | 184773 |
| LEGISLATIVE COUNCIL & R | 181861 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47653 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6467942 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1786703 | BOY |
| EOY | 2164222 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 349305 | BOY |
| EOY | 2659852 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91012 | BOY |
| EOY | 77624 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 187192 | BOY |
| EOY | 130199 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3306735 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2527068 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 931980 | BOY |
| EOY | 779667 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5806737 | BOY |
| EOY | 3613127 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 537274 | BOY |
| EOY | 1316267 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9690203 | BOY |
| EOY | 10740958 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 293620 | BOY |
| EOY | 293626 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1083998 | BOY |
| EOY | 1140555 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2627980 | BOY |
| EOY | 2914448 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4005598 | BOY |
| EOY | 4348629 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5684605 | BOY |
| EOY | 6392329 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5684605 | BOY |
| EOY | 6392329 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9690203 | BOY |
| EOY | 10740958 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 830422 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 74857 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -197555 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
Sec527 Pol Orgs Sec527PolOrgs
Name Of527 Organization NameOf527Organization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ILLINOIS CPAS FOR POLITICAL ACTION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 550 W JACKSON SUITE 900 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 606615742 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362944510 | EIN |
| Amt Of Contribs Recd Delivered | 87815 | AmtOfContribsRecdDelivered |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 1 | AgreeToCarryoverPriorYear |
| Dues Assessments | 6212936 | DuesAssessments |
| Non Ded Lobby Political Current | 310741 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Carryover | 51227 | NonDedLobbyPoliticalCarryover |
| Non Ded Lobby Political Total | 361968 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 310647 | AggrAmtReportedInDuesNotices |
| Amount To Be Carried Over | 51321 | AmountToBeCarriedOver |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1568971 | OtherCostOrOtherBasis |
| Depreciation | 1466446 | Depreciation |
| Book Value | 102525 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1681140 | OtherCostOrOtherBasis |
| Depreciation | 1060622 | Depreciation |
| Book Value | 620518 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 56624 | OtherCostOrOtherBasis |
| Book Value | 56624 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 779667 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| ACCRUED INTEREST | 27718 |
| DUE FROM AFFILIATED ORGANIZATIONS | 790669 |
| DEFERRED RENTAL ALLOWANCE | 497880 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1316267 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO AFFILIATED ORGANIZATIONS | $315 |
| DEFERRED RENTAL OBLIGATION | $940,751 |
| DEFERRED PENSION OBLIGATION | $1,686,948 |
| DEFERRED COMPENSATION OBLIGATION | $286,434 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2914448 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 7373221 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 74857 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 74857 | RevenueNotRptdF990 |
| Revenue Subtotal | 7298364 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 7298364 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6665497 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 197555 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 197555 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6467942 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 6467942 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE CONSOLIDATED GROUP FOLLOWS GAAPUSA WHICH SETS A MINIMUM THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION OF THE BENEFIT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX POSITIONS FOR THE OPEN TAX YEARS AS OF MARCH 31, 2013 WERE REVIEWED, AND IT WAS DETERMINED THAT NO PROVISION FOR UNCERTAIN TAX POSITIONS IS REQUIRED. THE CONSOLIDATED GROUP'S INFORMATION INCOME TAX RETURNS FOR YEARS SUBSEQUENT TO FISCAL YEAR 2009 ARE OPEN, BY STATUTE, FOR REVIEW BY AUTHORITIES. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CHARGE FOR UNDERFUNDING OF PENSION OBLIGATION 197,555. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ELAINE WEISS | ||||||||||||||
| PRESIDENT/CEO | 502896 | 0 | 0 | 0 | 0 | 0 | 41607 | 0 | 13729 | 0 | 558232 | 0 | 0 | 0 |
| TODD SHAPIRO | ||||||||||||||
| CFO & VP, FINANCE & ADMIN | 202386 | 0 | 0 | 0 | 0 | 0 | 28646 | 0 | 3275 | 0 | 234307 | 0 | 0 | 0 |
| MELANIE MINNIX | ||||||||||||||
| VP, PLANNING & COMMUNICATI | 138908 | 0 | 0 | 0 | 0 | 0 | 21822 | 0 | 7195 | 0 | 167925 | 0 | 0 | 0 |
| JENNIFER SCHULTZ | ||||||||||||||
| VP, MEMBER SERVICES & EDUC | 152742 | 0 | 0 | 0 | 0 | 0 | 20753 | 0 | 2801 | 0 | 176296 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 4B | ReturnReference |
| Explanation | PART I, LINE 4B: ELAINE WEISS BEGINNING OF YEAR VALUE: $ 617,704 CURRENT YEAR CHANGE: $(333,270) END OF YEAR VALUE: $ 284,434 TODD SHAPIRO BEGINNING OF YEAR VALUE: $0 CURRENT YEAR CHANGE: $2,000 END OF YEAR VALUE: $2,000 | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | ILLINOIS CPA SOCIETY IS A TRADE ASSOCIATION. MEMBERS OF OUR BOARD MAY CONDUCT BUSINESS WITH OTHER MEMBERS OF OUR BOARD. | |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS ELECT THE GOVERNING BODY. | |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS PREPARED BY OUR INDEPENDENT ACCOUNTANTS AND PROVIDED TO THE GOVERNING BODY PRIOR TO FILING. FORM 990 IS REVIEWED IN DETAIL BY THE CONTROLLER. A SECONDARY, HIGH-LEVEL REVIEW IS CONDUCTED BY THE CFO AND THE PRESIDENT/CEO. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ON AN ANNUAL BASIS, EACH BOARD MEMBER IS ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST BY COMPLETING AN ACKNOWLEDGEMENT OF CODE OF CONDUCT. ANY CONFLICTS IDENTIFIED ARE REVIEWED WITH THE AUDIT COMMITTEE DURING THE SPRING AUDIT COMMITTEE MEETING. | |
| FORM 990, PART VI, SECTION B, LINE 15A | THE CEO HAS A WRITTEN EMPLOYMENT CONTRACT. COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. | |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 9: | CHARGE FOR UNDERFUNDING OF PENSION OBLIGATION -197,555. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| (1) NAME OF EACH SERVICE PROVIDER AFFECTED BY THE DOCUMENT FAILURE. ELAINE C. WEISS (2) IDENTIFICATION OF THE NONQUALIFIED DEFERRED COMPENSATION PLANS WITH RESPECT TO WHICH THE FAILURE OCCURRED. THE EMPLOYMENT AGREEMENT BETWEEN THE ILLINOIS CPA SOCIETY, THE ILLINOIS CPA FOUNDATION, CPAS FOR THE PUBLIC INTEREST AND AN AFFILIATED ORGANIZATION, THE CPA ENDOWMENT FUND OF ILLINOIS (COLLECTIVELY, THE "ILLINOIS CPA SOCIETY") AND THE ABOVE NAMED SERVICE PROVIDER AS IN EFFECT ON THE DATE OF CORRECTION. (3) STATEMENT OF ELIGIBILITY FOR CORRECTION. PROVISIONS ELIGIBLE FOR CORRECTION PURSUANT TO SECTION VI.B.3 OF NOTICE 2010-6 HAVE BEEN CORRECTED. THE ABOVE-NAMED SERVICE PROVIDER HAD NOT INCURRED A SEPARATION FROM SERVICE AS OF THE DATE OF THE CORRECTION. THE CORRECTION WAS MADE ON DECEMBER 19, 2012. THE ILLINOIS CPA SOCIETY HAS TAKEN ALL ACTIONS REQUIRED AND OTHERWISE MET ALL REQUIREMENTS FOR CORRECTION AS OF DECEMBER 31, 2012. (4) AMOUNT INVOLVED IN THE DOCUMENT FAILURE. THE AMOUNT INVOLVED WITH THE DOCUMENT FAILURE IS UNKNOWN AS OF THE DATE OF THE FILING OF THIS STATEMENT BECAUSE THE EVENT AT WHICH TIME SUCH AMOUNT WOULD BECOME DETERMINABLE HAS NOT OCCURRED. NO INCOME INCLUSION IS REQUIRED AS A RESULT OF THE CORRECTION. | SECTION 409A DOCUMENT CORRECTION UNDER SECTION VI.B.3 OF NOTICE 2010-6 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ILLINOIS CPA FOUNDATION | |||||||||||
| 550 W JACKSON SUITE 900 | CHICAGO | IL | 606615742 | 366083944 | PROVIDE CPE COURSES AND CONFERENCES TO ICPAS MEMBERS | IL | 501(C)(3) | 509(A)(2) | ILLINOIS CPA SOCIETY | 1 | |
| CPAS FOR THE PUBLIC INTEREST | |||||||||||
| 550 W JACKSON SUITE 900 | CHICAGO | IL | 606615742 | 362870913 | ASSIST COMMUNITY ORGS, ANALYZING FINANCIAL/ACCNTING ASPECTS OF PUBLIC ISSUES | IL | 501(C)(3) | 170(B)(1)(A)(VI) | ILLINOIS CPA SOCIETY | 1 | |
| ILLINOIS CPAS FOR POLITICAL ACTION | |||||||||||
| 550 W JACKSON SUITE 900 | CHICAGO | IL | 606615742 | 362944510 | PROMOTE CITIZENSHIP THRU PERS./FINANCIAL PARTICIPATION IN ELECTIVE PROCESS | IL | 527 | ILLINOIS CPA SOCIETY | 1 | ||
| CPA ENDOWMENT FUND OF ILLINOIS | |||||||||||
| 550 W JACKSON SUITE 900 | CHICAGO | IL | 606615742 | 364261924 | EXPOSE YOUTH TO THE IMPORTANCE OF FINANCE IN THEIR LIVES,COLLEGE SCHOLARSHIP | IL | 501(C)(3) | 170(B)(1)(A)(VI) | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (8 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| ILLINOIS CPA FOUNDATION | |
| N | 199098 |
| ILLINOIS CPA FOUNDATION | |
| O | 582672 |
| ILLINOIS CPA FOUNDATION | |
| P | 255786 |
| CPAS FOR THE PUBLIC INTEREST | |
| O | 198014 |
| CPAS FOR THE PUBLIC INTEREST | |
| P | 216077 |
| CPA ENDOWMENT FUND OF ILLINOIS | |
| O | 182561 |
| ILLINOIS CPAS FOR POLITICAL ACTION | |
| O | 180358 |
| CPA ENDOWMENT FUND OF ILLINOIS | |
| N | 65367 |
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