2018-04-17T13:18:30-07:00 2017-05-31 BYRON A PARKER CPA 500 SOUTH CENTER STREET FORNEY TX 75126 990 2016-06-01 750886417 TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS TEXA 9726878500 14651 DALLAS PARKWAY DALLAS TX 752547408 STEPHEN PHILLIPS CHIEF FINANCIAL OFFICER 9726878500 2017-10-04 true BYRON A PARKER CPA 9725640247 2018-04-17 X 172.3.105.6 2018-04-17 13:18:14 PD P BF4DFFA75E6DEE6E29D5745782AD3326389B5CF4 9FDE91C43263574DFBED402806AA43A46BDA5075 2016 2021-01-29 14:40:06Z STEPHEN PHILLIPS 14651 DALLAS PKWY STE 700 DALLAS TX 75254 7599141 false X www.tscpa.org X 1915 TX TO SUPPORT ITS MEMBERS IN THEIR PROFESSIONAL ENDEAVORS AND TO PROMOTE THE VALUES AND HIGH STANDARDS OF CERTIFIED PUBLIC ACCOUNTANTS. 237 236 50 643 24144 0 6342256 6847522 127170 622384 185070 129235 6654496 7599141 0 0 4592160 4724725 0 0 2378391 2352448 6970551 7077173 -316055 521968 7395207 8353356 3860786 4296966 3534421 4056390 TO SUPPORT ITS MEMBERS IN THEIR false false PERIODICALS: MEMBER PUBLICATIONS COVER ORGANIZATIONAL ACTIVITIES AND TECHNICAL CHANGES, ISSUES AND TRENDS IMPACTING THE ACCOUNTING PROFESSION. 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. PROFESSIONAL STANDARDS: PRESCRIBE AND PROMOTE QUALITY PERFORMANCE STANDARDS FOR TEXAS CPAS THROUGH THE MONITORING OF TECHNICAL STANDARD-SETTING BODIES. false false false false true false false false false false true false false false true false 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 false false true false false false true 0 0 true 50 true true true false false false false false false false false false X 237 236 true false false false true true false true true false true false false true true true true true true true false X CONTROLLER---TSCPA 9726878500 14651 DALLAS PARKWAY SUITE 700 DALLAS TX 752547408 SHANNAN D ADAMS DIRECTOR 0.50 X 0 0 0 SUSAN I ADAMS DIRECTOR 0.50 X 0 0 0 TIMOTHY J ADLER DIRECTOR 0.50 X 0 0 0 ARTHUR M AGULNEK DIRECTOR 0.50 X 0 0 0 KYM ANDERSON DIRECTOR 0.50 X 0 0 0 ROBERT F ANDERSON II DIRECTOR 0.50 X 0 0 0 BILLY M ATKINSON JR DIRECTOR 0.50 X 0 0 0 KATY AVENSON DIRECTOR 0.50 X 0 0 0 JOHN E BAINES DIRECTOR 0.50 X 0 0 0 RYAN G BARTHOLOMEE DIRECTOR 0.50 X 0 0 0 ALLYSON B BAUMEISTER DIRECTOR 0.50 X 0 0 0 RICHARD T BAUMEISTER JR DIRECTOR 0.50 X 0 0 0 BRIAN BAUMLER DIRECTOR 0.50 X 0 0 0 CHERYL A BELLAMY DIRECTOR 0.50 X 0 0 0 BLAISE C BENDER DIRECTOR 1 X SARAH E BERRY DIRECTOR 1 X E LEROY BOLT DIRECTOR 1 X BRANDON R BOOKER DIRECTOR 1 X BELEN D BRIONES DIRECTOR 1 X KENNETH A BROOM DIRECTOR 1 X BRADLEY D BROWN DIRECTOR 1 X MICHAEL L BROWN DIRECTOR 1 X ROGER D BURKS DIRECTOR 1 X AUSTIN CARLSON DIRECTOR 1 X ANNE M CARPENTER DIRECTOR 1 X 398678 38197 1 false true false SVANACO INC 2600 S RIVER ROAD DES PLAINES IL 60018 WEBSITE DESIGN; SOFT MAINT. 135320 ABILA INC 1800 PECAN PARK 400 AUSTIN TX 78754 SOFTWARE MAINTENANCE 106782 UNITED HEALTHCARE PO BOX 94017 PALATINE IL 60094 GROUP INSURANCE 661257 PRINCETON PARTNERS MGT 14651 DALLAS PKWY 150 DALLAS TX 75254 OFFICE RENT 339208 4 MEMBER DUES 900099 5514209 QUALITY REVIEW OF PRACTITIONERS 900099 994407 BOARD/ANNUAL MEETINGS 900099 6365 SERVICES FOR MEMBER CHAPTER 900099 211860 CPE SELF-STUDY REVENUE 900099 18105 102576 6847522 622384 622384 105091 105091 WEB ADS 541800 2035 2035 PERIODICAL ADVERTISING 541800 22109 22109 24144 7599141 6847522 24144 727475 1496504 2170507 320634 483336 253744 5267 80000 424759 9211 490182 431269 229310 351362 101126 BANK & PAYROLL CHARGES 168359 EDUCATION & REGISTRATION 31661 DUES & SUBSCRIPTIONS 132897 CHAPTER ASSISTANCE 12690 -115645 7077173 363937 1583000 920216 1682 46407 43033 97244 159324 1297189 1006046 231313 291143 5653700 6275174 82390 7395207 8353356 1192941 1218651 2667845 2951237 127078 3860786 4296966 X 3534421 4056390 3534421 4056390 7395207 8353356 521968 1 X false true true false true false true 5514209 528930 528930 620512 1297189 1006046 291143 291143 INTERCOMPANY ACCOUNTS 127078 127078 X X true true false false false JOHN M SHARBAUGH 338678 60000 26500 13322 438500 STEPHEN PHILLIPS 163165 5136 16830 12856 197987 STEVE JONES 149363 5136 15450 12717 182666 JERRY CROSS 146953 5148 15210 12692 180003 JANET OVERTON 146587 7479 15407 12688 182161 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. 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 TEXAS SOCIETY CPAs INSURANCE TRUST 14651 DALLAS PKWY STE 700 DALLAS TX 75254 756447640 INSURANCE TX NO T false false false false false false false false false false false false true false true true false true false false