2021-04-15T13:26:13-07:00 2020-05-31 752593210 Sutton Frost Cary LLP 600 Six Flags Dr Suite 600 Arlington TX 76011 990 2019-06-01 750886417 TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS TEXA 9726878500 14651 DALLAS PARKWAY DALLAS TX 75254 EDITH COGDELL CFO 2021-04-15 true Kimberly D Crawford P00446484 8176498083 2019 2022-09-23 18:48:47Z JODI A RAY 14651 DALLAS PARKWAY 700 DALLAS TX 752547408 7183769 false 2503 X WWW.TX.CPA X 1915 TX TO SUPPORT ITS MEMBERS IN THEIR PROFESSIONAL ENDEAVORS AND TO PROMOTE THE VALUES AND HIGH STANDARDS OF CERTIFIED PUBLIC ACCOUNTANTS. 228 227 46 438 73465 0 6874125 6774687 211307 165566 336725 243516 7422157 7183769 0 0 4270493 3837612 0 0 2562990 2294557 6833483 6132169 588674 1051600 9943429 10801816 4951070 4551564 4992359 6250252 TO SUPPORT ITS MEMBERS IN THEIR PROFESSIONAL ENDEAVORS AND TO PROMOTE THE VALUES AND HIGH STANDARDS OF CERTIFIED PUBLIC ACCOUNTANTS. false false COMMUNICATIONS: MEMBER PUBLICATIONS COVER ORGANIZATIONAL ACTIVITIES AND TECHNICAL CHANGES, ISSUES AND TRENDS IMPACTING THE ACCOUNTING PROFESSION. TXCPA Exchange is an exclusive online community for member-to-member guidance on a variety of professional issues. PEER REVIEW: TXCPA ARRANGES PEER REVIEWS OF CPA FIRMS BY MATCHING QUALIFIED REVIEWERS WITH FIRMS TO BE REVIEWED. ALSO, TXCPA PUBLISHES A DIRECTORY LISTING FIRMS AND INDIVIDUALS. PROFESSIONAL STANDARDS: PRESCRIBE AND PROMOTE QUALITY PERFORMANCE STANDARDS FOR TEXAS CPAS THROUGH THE MONITORING OF TECHNICAL STANDARD-SETTING BODIES. false false false true false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 true 46 true true true false false false false false false false X 228 227 true false false false true true false true true false true false true true true true true true true true false X EDITH C COGDELL 9726878500 14651 DALLAS PARKWAY SUITE 700 DALLAS TX 752547408 JODI A RAY President & CEO 37.50 2.50 X X 312511 0 45139 STEPHEN PHILLIPS CFO 37.50 2.50 X X 199516 0 31418 JERREL CROSS DIRECTOR 37.50 2.50 160531 0 31593 KIMBERLY NEWLIN DIRECTOR 2.50 37.50 138614 0 25455 MELINDA BENTLEY DIRECTOR 37.50 2.50 133000 0 25983 DIANE JOINER MANAGER 37.50 2.50 118036 0 24915 BRYAN GARZA DIRECTOR 37.50 2.50 114383 0 16953 SEE ATTACHED FOR REMAINING BOD SEE ATTACHED 112.00 0.00 X 0 0 0 1176591 201456 9 false true false PRINCETON MANAGEMENT PARTNERS LLC 205 ROCKINGHAM ROW PRINCETON NJ 08540 PROPERTY MANAGEMENT 363251 MARRIOTT BUSINESS SERVICES 10400 FERNWOOD ROAD BETHESDA MD 20817 RESORT/CONFERENCE 130702 ALDRIDGE 12001 N CENTRAL EXPRESSWAY DALLAS TX 75243 INFORMATION TECHNOLO 121741 ABILA 10800 PECAN PARK BLVD STE 400 AUSTIN TX 78750 SOFTWARE PROVIDER 108856 OMNI HOUSTON HOTEL 4 RIVERWAY HOUSTON TX 77056 RESORT/CONFERENCE 105002 5 0 CHAPTER SUPPORT 541900 288796 288796 MEMBER DUES 541900 5264150 5264150 OTHER INCOME 541900 155456 81991 73465 PEER REVIEW 541900 1066285 1066285 6774687 165566 165566 0 80516 80516 0 0 0 0 0 INTERCOMPANY ALLOCATIONS 541900 163000 163000 163000 7183769 6864222 73465 246082 0 0 0 0 588584 0 2759566 180480 103551 205431 0 0 62285 0 0 0 440267 26190 105042 0 0 326468 226073 0 273272 0 0 86357 51803 BANK & PAYROLL CHARGES 176472 DUES & SUBSCRIPTIONS 151012 EQUIPMENT RELATED COSTS 139305 Postage and Shipping 87632 142379 6132169 0 0 0 878918 734998 2226984 2927627 0 70198 57503 0 0 0 0 0 1339983 1229909 188945 110074 6417803 6788204 0 0 0 160581 183410 9943429 10801816 1150239 1131379 3786272 3266788 14559 153397 4951070 4551564 X 4992359 6250252 4992359 6250252 9943429 10801816 1051600 206293 X false true X true false false false false true 5264150 60000 60000 421132 34673 34673 381629 367546 14083 923681 827690 95991 110074 INTERCOMPANY PAYABLE 153397 153397 X 7227062 206293 206293 7020769 163000 163000 7183769 5969169 -163000 -163000 6132169 6132169 Part X : FIN48 Footnote The Society, Education Foundation, CPE Foundation, Museum and Peer Assistance are nonprofit organizations exempt from federal income tax under various sections of the Internal Revenue Code (Code), and as such, are subject to income taxes only on unrelated business income. None of the entities are private foundations as defined in the Code.GAAP requires the evaluation of tax positions taken in the course of preparing the Organizations tax returns and recognition of a tax liability (or asset) if the Organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). Management has analyzed the tax positions taken by the Organization, and has concluded that as of May 31, 2020, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the combined financial statements. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S INTERCOMPANY MANAGEMENT FEES $163000 X X X false false false JERREL CROSS DIRECTOR 155531 5000 15923 15670 192124 JODI A RAY President & CEO 272421 40000 90 26339 18800 357650 KIMBERLY NEWLIN DIRECTOR 133614 5000 13456 11999 164069 MELINDA BENTLEY DIRECTOR 128000 5000 12991 12992 158983 STEPHEN PHILLIPS CFO 174287 25000 229 18977 12441 230934 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et MEMBERS OF THE BOARD OF DIRECTORS MAY BE MARRIED TO ONE ANOTHER, HAVE A PARENT-CHILD RELATIONSHIP, OR BE SIBLINGS. ALSO, SOME DIRECTORS ARE EMPLOYEES OF CPA FIRMS IN WHICH OTHER DIRECTORS OWN A MAJORITY INTEREST. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder CPAs are voting members. Affiliate types of membership and International Affiliates are non-voting classes. Members elected by chapters have a seat on the board of directors. Previous TXCPA chairs have a position for life. Form 990, Part VI, Line 10b: Explanation of No Written Policies and Procedures for Chapters, Branche The TXCPA Bylaws address the chapters. Chapter Bylaws reference TXCPA. Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 IS REVIEWED IN DETAIL BY THE PRESIDENT & CEO AND CFO. IN ADDITION, THE FORM 990 IS PROVIDED TO THE EXECUTIVE BOARD OF THE TXCPA WITH THE OPPORTUNITY FOR THEM TO ASK QUESTIONS AND PROVIDE FEEDBACK. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts EACH OFFICER, DIRECTOR, AND KEY EMPLOYEE MUST ANNUALLY SIGN A STATEMENT THAT HE/SHE IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management PRESIDENT/CEO'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE & IS PRIMARILY MERIT BASED. CFO DETERMINED BY CEO AND IS MERIT/CPI BASED. REMAINDER CPI ADJUSTED FOR MERIT, CEO APPROVES. COMPENSATION COMMITTEE APPROVES IN TOTAL. EVERY THREE YEARS, AN INDEPENDENT CONSULTANT IS ENGAGED TO GRADE EMPLOYEE POSITIONS BASED ON JOB DESCRIPTIONS AND TO SET PAY GRADES BASED ON COMPENSATION OF COMPARABLE ENTITIES IN THE SAME GEOGRAPHICAL AREA. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees SEE THE EXPLANATION FOR LINE 15A ABOVE. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available TXCPA MAKES TAX RETURNS AVAILABLE ON ITS WEBSITE AND UPON REQUEST. TEXAS SOCIETY OF CPAS CPE FOUNDATION 14651 DALLAS PARKWAY 700 DALLAS TX 75254 751558652 PROFESSIONAL EDUCATION FOR CPAS TX 501(C)(3) 10 NA false ACCOUNTING EDUCATION FDN OF TSCPAS 14651 DALLAS PARKWAY 700 DALLAS TX 75254 756026826 PROVIDE SCHOLARSHIPS TO ACCTG STUDENTS TX 501(C)(3) 10 NA false TSCPA PEER ASSISTANCE FOUNDATION 14651 DALLAS PARKWAY 700 DALLAS TX 75254 752551456 SUBSTANCE ABUSE AND MENTAL HEALTH ASSIST TX 501(C)(3) 10 NA false TSCPAS PAC 14651 DALLAS PARKWAY 700 DALLAS TX 75254 742026054 LOBBYING ON LEGISLATION OF INTEREST TO C TX 527 N/A NA false TSCPA INSURANCE TRUST 14651 DALLAS PARKWAY 700 DALLAS TX 75254 756447640 PROVIDES INSURANCE TO TSCPA MEMBERS TX N/A T false false false false false false false false false false false false true false true true false true false false TEXAS SOCIETY OF CPAS CPE FOUNDATION l 138000 CASH RECEIVED TEXAS SOCIETY OF CPAS CPE FOUNDATION o 588584 CASH RECEIVED TSCPA PEER ASSISTANCE FOUNDATION q 11307 CASH RECEIVED TSCPA INSURANCE TRUST o 25000 CASH RECEIVED