TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 75-0886417)
- Tax period
- 2016-06-01 to 2017-05-31
- Filed
- 2018-04-17
- IRS object ID
- 201801079349301000
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-04-17T13:18:30-07:00 | ReturnTs |
| Tax Period End | 2017-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BYRON A PARKER CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 SOUTH CENTER STREET | AddressLine1Txt |
| City | FORNEY | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75126 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 750886417 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TEXA | BusinessNameControlTxt |
| Phone | 9726878500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14651 DALLAS PARKWAY | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 752547408 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN PHILLIPS | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 9726878500 | PhoneNum |
| Signature | 2017-10-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BYRON A PARKER CPA | PreparerPersonNm |
| Phone | 9725640247 | PhoneNum |
| Preparation | 2018-04-17 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 172.3.105.6 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-04-17 | IPDt |
| IP Tm | 13:18:14 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | BF4DFFA75E6DEE6E29D5745782AD3326389B5CF4 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 9FDE91C43263574DFBED402806AA43A46BDA5075 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN PHILLIPS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14651 DALLAS PKWY STE 700 | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75254 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,599,141 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.tscpa.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1915 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT ITS MEMBERS IN THEIR PROFESSIONAL ENDEAVORS AND TO PROMOTE THE VALUES AND HIGH STANDARDS OF CERTIFIED PUBLIC ACCOUNTANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 237 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 236 | VotingMembersIndependentCnt |
| Total Employee | 50 | TotalEmployeeCnt |
| Total Volunteers | 643 | TotalVolunteersCnt |
| Total Gross UBI | $24,144 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,342,256 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,847,522 | CYProgramServiceRevenueAmt |
| PY Investment Income | $127,170 | PYInvestmentIncomeAmt |
| CY Investment Income | $622,384 | CYInvestmentIncomeAmt |
| PY Other Revenue | $185,070 | PYOtherRevenueAmt |
| CY Other Revenue | $129,235 | CYOtherRevenueAmt |
| PY Total Revenue | $6,654,496 | PYTotalRevenueAmt |
| CY Total Revenue | $7,599,141 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,592,160 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,724,725 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,378,391 | PYOtherExpensesAmt |
| CY Other Expenses | $2,352,448 | CYOtherExpensesAmt |
| PY Total Expenses | $6,970,551 | PYTotalExpensesAmt |
| CY Total Expenses | $7,077,173 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$316,055 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $521,968 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,395,207 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,353,356 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,860,786 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,296,966 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,534,421 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,056,390 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO SUPPORT ITS MEMBERS IN THEIR | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | PERIODICALS: MEMBER PUBLICATIONS COVER ORGANIZATIONAL ACTIVITIES AND TECHNICAL CHANGES, ISSUES AND TRENDS IMPACTING THE ACCOUNTING PROFESSION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | QUALITY REVIEW: TSCPA ARRANGES PEER INTERVIEWS OF CPA FIRMS BY MATCHING QUALIFIED REVIEWERS WITH FIRMS TO BE REVIEWED. ALSO, PUBLISHES DIRECTORY LISTING FIRMS AND INDIVIDUALS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROFESSIONAL STANDARDS: PRESCRIBE AND PROMOTE QUALITY PERFORMANCE STANDARDS FOR TEXAS CPAS THROUGH THE MONITORING OF TECHNICAL STANDARD-SETTING BODIES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 50 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 237 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 236 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | false | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONTROLLER---TSCPA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9726878500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14651 DALLAS PARKWAY SUITE 700 | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 752547408 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| SHANNAN D ADAMS | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| SUSAN I ADAMS | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| TIMOTHY J ADLER | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| ARTHUR M AGULNEK | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| KYM ANDERSON | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| ROBERT F ANDERSON II | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| BILLY M ATKINSON JR | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| KATY AVENSON | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| JOHN E BAINES | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| RYAN G BARTHOLOMEE | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| ALLYSON B BAUMEISTER | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| RICHARD T BAUMEISTER JR | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| BRIAN BAUMLER | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| CHERYL A BELLAMY | |||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 |
| BLAISE C BENDER | |||||
| DIRECTOR | 1 | Yes (X) | |||
| SARAH E BERRY | |||||
| DIRECTOR | 1 | Yes (X) | |||
| E LEROY BOLT | |||||
| DIRECTOR | 1 | Yes (X) | |||
| BRANDON R BOOKER | |||||
| DIRECTOR | 1 | Yes (X) | |||
| BELEN D BRIONES | |||||
| DIRECTOR | 1 | Yes (X) | |||
| KENNETH A BROOM | |||||
| DIRECTOR | 1 | Yes (X) | |||
| BRADLEY D BROWN | |||||
| DIRECTOR | 1 | Yes (X) | |||
| MICHAEL L BROWN | |||||
| DIRECTOR | 1 | Yes (X) | |||
| ROGER D BURKS | |||||
| DIRECTOR | 1 | Yes (X) | |||
| AUSTIN CARLSON | |||||
| DIRECTOR | 1 | Yes (X) | |||
| ANNE M CARPENTER | |||||
| DIRECTOR | 1 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $398,678 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $38,197 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SVANACO INC | |||||
| 2600 S RIVER ROAD | DES PLAINES | IL | 60018 | WEBSITE DESIGN; SOFT MAINT. | $135,320 |
| ABILA INC | |||||
| 1800 PECAN PARK 400 | AUSTIN | TX | 78754 | SOFTWARE MAINTENANCE | $106,782 |
| UNITED HEALTHCARE | |||||
| PO BOX 94017 | PALATINE | IL | 60094 | GROUP INSURANCE | $661,257 |
| PRINCETON PARTNERS MGT | |||||
| 14651 DALLAS PKWY 150 | DALLAS | TX | 75254 | OFFICE RENT | $339,208 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt |
|---|---|---|
| MEMBER DUES | 900099 | $5,514,209 |
| QUALITY REVIEW OF PRACTITIONERS | 900099 | $994,407 |
| BOARD/ANNUAL MEETINGS | 900099 | $6,365 |
| SERVICES FOR MEMBER CHAPTER | 900099 | $211,860 |
| CPE SELF-STUDY REVENUE | 900099 | $18,105 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $102,576 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,847,522 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $622,384 | TotalRevenueColumnAmt |
| Exclusion | $622,384 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $105,091 | TotalRevenueColumnAmt |
| Exclusion | $105,091 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| WEB ADS | 541800 | $2,035 | $2,035 |
| PERIODICAL ADVERTISING | 541800 | $22,109 | $22,109 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $24,144 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,599,141 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,847,522 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $24,144 | UnrelatedBusinessRevenueAmt |
| Exclusion | $727,475 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,496,504 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,170,507 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,634 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $483,336 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,744 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,267 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $424,759 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,211 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $490,182 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $431,269 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,310 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,362 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,126 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BANK & PAYROLL CHARGES | $168,359 |
| EDUCATION & REGISTRATION | $31,661 |
| DUES & SUBSCRIPTIONS | $132,897 |
| CHAPTER ASSISTANCE | $12,690 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$115,645 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,077,173 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $363,937 | BOYAmt |
| EOY | $1,583,000 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $920,216 | BOYAmt |
| EOY | $1,682 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,407 | BOYAmt |
| EOY | $43,033 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,244 | BOYAmt |
| EOY | $159,324 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,297,189 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,006,046 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $231,313 | BOYAmt |
| EOY | $291,143 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,653,700 | BOYAmt |
| EOY | $6,275,174 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,390 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,395,207 | BOYAmt |
| EOY | $8,353,356 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,192,941 | BOYAmt |
| EOY | $1,218,651 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,667,845 | BOYAmt |
| EOY | $2,951,237 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $127,078 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,860,786 | BOYAmt |
| EOY | $4,296,966 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,534,421 | BOYAmt |
| EOY | $4,056,390 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,534,421 | BOYAmt |
| EOY | $4,056,390 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,395,207 | BOYAmt |
| EOY | $8,353,356 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $521,968 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $1 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (true) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $5,514,209 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $528,930 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $528,930 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $620,512 | AggregateReportedDuesNtcAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,297,189 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,006,046 | DepreciationAmt |
| Book Value | $291,143 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $291,143 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTERCOMPANY ACCOUNTS | Desc |
| Amt | $127,078 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $127,078 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| JOHN M SHARBAUGH | ||||
| $338,678 | $60,000 | $26,500 | $13,322 | $438,500 |
| STEPHEN PHILLIPS | ||||
| $163,165 | $5,136 | $16,830 | $12,856 | $197,987 |
| STEVE JONES | ||||
| $149,363 | $5,136 | $15,450 | $12,717 | $182,666 |
| JERRY CROSS | ||||
| $146,953 | $5,148 | $15,210 | $12,692 | $180,003 |
| JANET OVERTON | ||||
| $146,587 | $7,479 | $15,407 | $12,688 | $182,161 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (35 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 2 | 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. |
| Pt VI, Line 6 | SOCIETY MEMBERS ELECT THE BOARD OF DIRECTORS. ALL MEMBERS HAVE AN EQUAL VOTE. |
| Pt VI, Line 7a | THEY ELECT THE BOARD. THERE IS ALSO AN AFFILIATE, NON-VOTING CLASS FOR NON-CPAs. |
| Pt VI, Line 11b | THE CHIEF FINANCIAL OFFICER REVIEWS A DRAFT OF THE RETURN WITH THE TREASURER, AND AS APPROPRIATE, WITH THE CPA PREPARER. THE CFO FURTHER DISCUSSES AND ISSUES THAT ARISE WITH THE APPROPRIATE BOARD MEMBER OR KEY EMPLOYEE. |
| Pt VI, Line 12c | EACH OFFICER, DIRECTOR, AND KEY EMPLOYEE MUST ANNUALLY SIGN A STATEMENT THAT HE/SHE IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| Pt VI, Line 15a | THE ANNUAL PROCESS INCLUDES THE FOLLOWING STEPS: (1) THE HUMAN RESOURCES DIRECTOR (HRD) DETERMINES THE CPI INCREASES FOR THE YEAR TO SET COST OF LIVING INCREASES; (2) HRD THEN ADDS A SUGGESTED MERIT INCREASE TO THE AMOUNT IN (1) BASED ON THE EMPLOYEE'S ANNUAL PERFORMANCE REVIEW AND PAY GRADE; (3) THE CEO REVIEWS HRD'S RECOMMENDATIONS; (4) HRD AND THE CEO PRESENT RECOMMENDED COMPENSATION TO THE COMPENSATION COMMITTEE (COMPOSED OF 5 MEMBERS, NONE OF WHOM IS COMPENSATED) WHICH APPROVES TOTAL COMPENSATION. 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. |
| Pt VI, Line 10b | TSCPAs RELIES UPON A COOPERATIVE LEADERSHIP EFFORT TO ENSURE THAT CHAPTER ACTIVITIES ARE CONSISTENT WITH ITS ACTIVITIES. TSCPAs' BOARD HAS REPRESENTATIVES FROM EACH CHAPTER. |
| Pt VI, Line 19 | TSCPAs MAKES TAX RETURNS AND OTHER DOCUMENTS AVAILABLE UPON REQUEST, IN COMPLIANCE WITH THE TIME PERIODS SPECIFIED IN THE INTERNAL REVENUE CODE AND THE REGULATIONS. |
| Pt VI, Line 15b | SEE THE EXPLANATION FOR LINE 15a ABOVE. |
| Form 990EZ, Part I, Line 8 | PERIODICAL ADVERTISING |
| Form 990EZ, Part I, Line 8 | ROYALTY INCOME |
| Form 990EZ, Part I, Line 8 | MISCELLANEOUS |
| Form 990EZ, Part I, Line 8 | AICPA PORTAL REVENUE |
| Form 990EZ, Part I, Line 8 | REIMBURSEMENT FOR ADVERTISING |
| Form 990EZ, Part I, Line 16 | PROPERTY TAXES |
| Form 990EZ, Part I, Line 16 | EDUCATION |
| Form 990EZ, Part I, Line 16 | CLASSIFIED ADVERTISING |
| Form 990EZ, Part I, Line 16 | PROFESSIONAL SERVICES |
| Form 990EZ, Part I, Line 16 | BANK & PAYROLL CHARGES |
| Form 990EZ, Part I, Line 16 | DUES & SUBSCRIPTIONS |
| Form 990EZ, Part I, Line 16 | INSURANCE |
| Form 990EZ, Part I, Line 16 | MISCELLANEOUS |
| Form 990EZ, Part I, Line 16 | PROMOTIONS |
| Form 990EZ, Part I, Line 16 | CHAPTER ASSISTANCE |
| Form 990EZ, Part I, Line 16 | BAD DEBT EXPENSE |
| Form 990EZ, Part I, Line 16 | CHARGES TO AFFILIATES |
| Form 990EZ, Part I, Line 16 | OTHER EXPENSE |
| Form 990EZ, Part II, Line 24 | Prepaids |
| Form 990EZ, Part II, Line 24 | INVESTMENT IN PARTNERSHIP |
| Form 990EZ, Part II, Line 24 | RECEIVABLES FROM RELATED ENTITIES |
| Form 990EZ, Part II, Line 26 | Accounts Payable & Accrued Expenses |
| Form 990EZ, Part II, Line 26 | Deferred Revenue |
| Form 990, Part IX, Line 24e | CHARGES TO RELATED ENTITIES -170822. |
| Form 990, Part IX, Line 24e | MISCELLANEOUS 15207. |
| Form 990, Part IX, Line 24e | PEER REVIEW OVERSIGHT 39970. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 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 |
|---|---|---|---|---|---|---|---|---|---|
| TEXAS SOCIETY OF CPAs CPE FOUNDATION | |||||||||
| 14651 DALLAS PARKWAY 700 | DALLAS | TX | 75254 | 751558652 | CONTINUING PROFESSIONAL EDUCATION FOR CPAs | TX | 501(c)(3) | 509(a)(2) | NA |
| ACCOUNTING EDUCATION FDN OF TSCPAs | |||||||||
| 14651 DALLAS PARKWAY 700 | DALLAS | TX | 75254 | 756026826 | PROVIDE SCHOLARSHIP GRANTS/ LOANS TO ACCOUNTING STUDENTS | TX | 501(c)(3) | 509(a)(3) | NA |
| TSCPA PEER ASSISTANCE FDS | |||||||||
| 14651 DALLAS PARKWAY 700 | DALLAS | TX | 75254 | 752551456 | SUBSTANCE ABUSE HELP FOR CPAs | TX | 501(c)(3) | 509(a)(2) | NA |
| TSCPAs PAC | |||||||||
| 14651 DALLAS PARKWAY 700 | DALLAS | TX | 75254 | 742026054 | LOBBYING ON LEGISLATION OF INTEREST TO CPAs | TX | 527 | N/A | NA |
| THE ACCOUNTANCY MUSEUM OF THE TSCPAs | |||||||||
| 14651 DALLAS PARKWAY 700 | DALLAS | TX | 75254 | 752557538 | PRESERVATION OF ACCOUNTING PROFESSION ARTIFACTS | TX | 501(c)(3) | NA | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TEXAS SOCIETY CPAs INSURANCE TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14651 DALLAS PKWY STE 700 | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75254 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 756447640 | EIN |
| Primary Activities | INSURANCE | PrimaryActivitiesTxt |
| Legal Domicile State | TX | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |