MINNESOTA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- MINNESOTA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 41-0783480)
- Tax period
- 2016-04-01 to 2017-03-31
- Filed
- 2017-08-02
- IRS object ID
- 201712149349301051
- 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 | 2017-08-02T14:07:01-05:00 | ReturnTs |
| Tax Period End | 2017-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411431613 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERGANKDV LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3800 AMERICAN BLVD W STE 1000 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55431 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410783480 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MINNESOTA SOCIETY OF CERTIFIED | BusinessNameLine1Txt |
| Business Name Line2 | PUBLIC ACCOUNTANTS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MINN | BusinessNameControlTxt |
| Phone | 9528312707 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 WEST 82ND STREET NO 600 | AddressLine1Txt |
| City | BLOOMINGTON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55431 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDA WEDUL | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9528312707 | PhoneNum |
| Signature | 2017-07-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARIE SCHMITZ CPA | PreparerPersonNm |
| PTIN | P01272184 | PTIN |
| Phone | 9525636800 | PhoneNum |
| Preparation | 2017-07-17 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 63.175.212.2 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-07-17 | IPDt |
| IP Tm | 11:43:50 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | A9409933653FC99099C3B5E5AC9D2F3268343C84 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 08B56EF40FF2D92B5D96F928F50E7C57278A3860 | 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 | LINDA WEDUL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 WEST 82ND STREET NO 600 | AddressLine1Txt |
| City | BLOOMINGTON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55431 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,749,820 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MNCPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1904 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE MINNESOTA SOCIETY OF CPAS (MNCPA) IS TO HELP MEMBERS SUCCEED PROFESSIONALLY WHILE BEING MINDFUL OF SERVING THE PUBLIC INTEREST. MNCPA HELPS ITS MEMBERS BY PROVIDING EDUCATION, RESOURCES, NETWORKING OPPORTUNITIES AND ADVOCACY, WHILE ALSO ADMINISTERING QUALITY IMPROVEMENT ACTIVITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 33 | TotalEmployeeCnt |
| Total Volunteers | 889 | TotalVolunteersCnt |
| Total Gross UBI | $188,133 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $10,527 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,611,785 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,481,352 | CYProgramServiceRevenueAmt |
| PY Investment Income | $114,184 | PYInvestmentIncomeAmt |
| CY Investment Income | $83,037 | CYInvestmentIncomeAmt |
| PY Other Revenue | $179,114 | PYOtherRevenueAmt |
| CY Other Revenue | $185,431 | CYOtherRevenueAmt |
| PY Total Revenue | $6,905,083 | PYTotalRevenueAmt |
| CY Total Revenue | $6,749,820 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $35,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $35,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,577,262 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,608,672 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,127,435 | PYOtherExpensesAmt |
| CY Other Expenses | $4,131,870 | CYOtherExpensesAmt |
| PY Total Expenses | $6,739,697 | PYTotalExpensesAmt |
| CY Total Expenses | $6,775,542 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $165,386 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$25,722 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,060,689 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,194,759 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,721,928 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,752,077 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,338,761 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,442,682 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE MINNESOTA SOCIETY OF CPAS (MNCPA) IS TO HELP MEMBERS SUCCEED PROFESSIONALLY WHILE BEING MINDFUL OF SERVING THE PUBLIC INTEREST. MNCPA HELPS ITS MEMBERS BY PROVIDING EDUCATION, RESOURCES, NETWORKING OPPORTUNITIES AND ADVOCACY, WHILE ALSO ADMINISTERING QUALITY IMPROVEMENT ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | SEMINAR ACTIVITIES PROVIDED EDUCATION THAT ENABLED MEMBERS AND NONMEMBERS TO MEET REGULATORY REQUIREMENTS, ENHANCE PERSONAL DEVELOPMENT, AND INCREASE KNOWLEDGE TO MEET THE NEEDS OF THE FINANCIAL AND BUSINESS COMMUNITY. DURING THE YEAR ENDED MARCH 31, 2017, OVER 6,000 INDIVIDUALS ATTENDED OVER 240 EVENTS IN PERSON. CONFERENCE ACTIVITIES PROVIDE EDUCATION IN THE AREAS OF BUSINESS, TAX AND ACCOUNTING; TWELVE CONFERENCES WERE ATTENDED BY OVER 3,600 PARTICIPANTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP ACTIVITIES PROVIDED APPROXIMATELY 9,000 MEMBERS WITH OPPORTUNITIES FOR EDUCATION, PROFESSIONAL NETWORKING, CAREER ADVANCEMENT, AND PROMOTION OF THE CPA PROFESSION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNICATIONS ACTIVITIES INCLUDED PUBLICATION OF NINE ISSUES OF THE FOOTNOTE, THE MNCPA'S MAGAZINE FOR MEMBERS, PUBLICATION OF ELECTRONIC NEWSLETTERS, DEVELOPMENT AND MAINTENANCE OF THE MNCPA'S WEBSITE, WHICH DELIVERS INFORMATION TO THE GENERAL PUBLIC AS WELL AS ADDITIONAL CONTENT AND RESOURCES FOR MEMBERS, TRAINING FOR MEMBERS SPEAKING ON BEHALF OF THE CPA PROFESSION, AND THE DISTRIBUTION OF PROFESSION-RELATED PRESS RELEASES TO VARIOUS MEDIA OUTLETS. GOVERNMENT RELATIONS ACTIVITIES PROMOTED CPA INVOLVEMENT IN AND INFLUENCE ON THE POLITICAL PROCESS IN THE STATE OF MINNESOTA AND WITH MINNESOTA'S CONGRESSIONAL DELEGATION IN WASHINGTON. PROFESSIONAL STANDARDS ACTIVITIES INCLUDED ADMINISTRATION OF A PEER REVIEW PROGRAM, COORDINATION OF AN ETHICS PROGRAM TO ADDRESS COMPLAINTS AGAINST MEMBERS, AND VOLUNTARY REVIEW TASK FORCES THAT PROMOTED QUALITY FINANCIAL REPORTING BY MINNESOTA CPAS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 68 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 33 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FAYE HAYHURST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9528312707 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 WEST 82ND STREET NO 600 | AddressLine1Txt |
| City | BLOOMINGTON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55431 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CHRISTINE PICHE | |||||||
| CHAIR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| THEODORE DALEY | |||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CAROLEE LINDSEY | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| REBECCA KERAN | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JEFFREY WHITE | |||||||
| CHAIR ELECT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| NATHANIEL ALBRECHT | |||||||
| PAST CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BRETT AAMOT | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RACHEL POLSON | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| KATHERINE IMHOLTE | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID WELLIVER | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER MILLER | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BRENDEN SCHAAF | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CLARK OLSEN | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL BROMELKAMP | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BENJAMIN ELLINGSON | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOEL WILSON | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BETSY ADRIAN | |||||||
| PRESIDENT (PARTIAL YEAR) | 40.00 | Yes (X) | $143,971 | $0 | $27,081 | ||
| LINDA WEDUL | |||||||
| PRESIDENT | 40.00 | Yes (X) | $167,039 | $0 | $26,341 | ||
| FAYE HAYHURST | |||||||
| DIRECTOR OF FINANCE | 40.00 | Yes (X) | $118,792 | $0 | $23,200 | ||
| GENO FRAGNITO | |||||||
| DIRECTOR OF GOVERNMENT REL | 40.00 | $109,220 | $0 | $19,082 | Yes (X) | ||
| LYNN KLETSCHER | |||||||
| DIRECTOR OF EDUCATION | 40.00 | $102,593 | $0 | $11,074 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $641,615 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $106,778 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| VISIONS | |||||
| PO BOX 9438 | MINNEAPOLIS | MN | 55440 | PRINTING SERVICES | $240,265 |
| CLIFTONLARSONALLEN LLP | |||||
| 220 S 6TH ST STE 300 | MINNEAPOLIS | MN | 55402 | EDUCATION PROGRAMS | $169,196 |
| SURGENT MCCOY CPE LLC | |||||
| 237 LANCASTER AVE | DEVON | PA | 19333 | EDUCATION PROGRAMS | $159,066 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| EDUCATION PROGRAMS | 611600 | $3,862,850 | $3,862,850 | |
| MEMBERSHIP DUES | 541900 | $2,286,356 | $2,286,356 | |
| PROFESSIONAL STANDARDS | 541900 | $176,305 | $176,305 | |
| MEMBERSHIP PROGRAMS | 611600 | $125,259 | $125,259 | |
| OTHER | 900099 | $30,582 | $27,880 | $2,702 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,481,352 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $82,958 | TotalRevenueColumnAmt |
| Exclusion | $82,958 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $41,204 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $41,204 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,204 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $41,204 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $79 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $79 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $79 | TotalRevenueColumnAmt |
| Exclusion | $79 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FOOTNOTE ADVERTISING | Desc |
| Business | 511190 | BusinessCd |
| Total Revenue Column | $144,227 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $144,227 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $144,227 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,749,820 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,478,650 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $188,133 | UnrelatedBusinessRevenueAmt |
| Exclusion | $83,037 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,000 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $449,580 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,699,985 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,704 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,145 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,258 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $421 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,600 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,000 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,805 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,659 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,469 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,759 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,225 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,282 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,343 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| EDUCATION PROGRAMS | $2,327,392 |
| OTHER PROGRAM EXPENSES | $537,823 |
| FOOTNOTE PUBLICATION | $103,834 |
| TAXES PAID | $2,320 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,836 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,775,542 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $469,255 | BOYAmt |
| EOY | $386,400 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,038,896 | BOYAmt |
| EOY | $4,102,766 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,030 | BOYAmt |
| EOY | $35,012 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,942 | BOYAmt |
| EOY | $266,878 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,214,958 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $953,420 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,224 | BOYAmt |
| EOY | $261,538 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,960,342 | BOYAmt |
| EOY | $2,142,165 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,060,689 | BOYAmt |
| EOY | $7,194,759 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,150 | BOYAmt |
| EOY | $606,463 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,144,778 | BOYAmt |
| EOY | $2,145,614 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,721,928 | BOYAmt |
| EOY | $2,752,077 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,338,761 | BOYAmt |
| EOY | $4,442,682 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,338,761 | BOYAmt |
| EOY | $4,442,682 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,060,689 | BOYAmt |
| EOY | $7,194,759 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$25,722 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $129,643 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $2,286,356 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $246,923 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | -$24,610 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $222,313 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $205,772 | AggregateReportedDuesNtcAmt |
| Carried Over | $16,541 | CarriedOverAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $396,642 | OtherCostOrOtherBasisAmt |
| Depreciation | $328,435 | DepreciationAmt |
| Book Value | $68,207 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $395,693 | OtherCostOrOtherBasisAmt |
| Depreciation | $235,900 | DepreciationAmt |
| Book Value | $159,793 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $422,623 | OtherCostOrOtherBasisAmt |
| Depreciation | $389,085 | DepreciationAmt |
| Book Value | $33,538 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $261,538 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,879,463 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $129,643 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $129,643 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,749,820 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,749,820 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,775,542 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,775,542 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,775,542 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE SOCIETY REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE SOCIETY RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES. THE SOCIETY HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES. | ExplanationTxt |
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 |
|---|---|---|---|---|---|---|---|
| PREPARE AND PROSPER | |||||||
| 2610 UNIVERSITY AVE W STE 450 | ST PAUL | MN | 55114 | 237131829 | 501C3 | $25,000 | GENERAL SUPPORT. |
| ACCOUNTANTS CONCERNED FOR ACCOUNTANTS | |||||||
| 4570 W 77TH ST STE 255 | EDINA | MN | 55435 | 363428709 | 501C3 | $10,000 | GENERAL SUPPORT. |
| 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 | MNCPA RECEIVES ANNUAL REPORTS FROM GRANTEE ORGANIZATIONS REGARDING THEIR ACTIVITIES AND USE OF FUNDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BETSY ADRIAN | ||||||||||||||
| PRESIDENT (PARTIAL YEAR) | $143,971 | $0 | $0 | $0 | $0 | $0 | $21,234 | $0 | $5,847 | $0 | $171,052 | $0 | $0 | $0 |
| LINDA WEDUL | ||||||||||||||
| PRESIDENT | $167,039 | $0 | $0 | $0 | $0 | $0 | $14,608 | $0 | $11,733 | $0 | $193,380 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS TWO MEMBERSHIP CATEGORIES, CPA MEMBERS AND ASSOCIATE (NON-CPA) MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | CPA MEMBERS HAVE THE RIGHT TO VOTE AT THE ORGANIZATION'S MEETINGS, TO VOTE FOR THE ORGANIZATION'S GOVERNING BOARD, AND TO VOTE ON AMENDMENTS TO THE ORGANIZATION'S BY-LAWS THAT AFFECT A) MEMBER VOTING RIGHTS, OBLIGATIONS OR PRIVILEGES, B) PROCEDURES RELATED TO A COMPLAINT AGAINST A MEMBER, AND C) FORMATION OR TERMINATION OF A CHAPTER. |
| FORM 990, PART VI, SECTION A, LINE 7B | AMENDMENTS TO THE ORGANIZATION'S BY-LAWS OTHER THAN THOSE DESCRIBED ABOVE MAY BE MADE BY THE BOARD OF DIRECTORS, HOWEVER, THE MEMBERS MAY VOTE TO REPEAL OR REVOKE SUCH AN AMENDMENT. THE MEMBERS MAY ALSO VOTE TO REMOVE AN OFFICER OR DIRECTOR OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDIT FIRM. THE RETURN IS REVIEWED IN DETAIL BY THE DIRECTOR OF FINANCE AND THE BOARD TREASURER. A DRAFT OF THE RETURN IS DISTRIBUTED TO BOARD MEMBERS, AND IS APPROVED BY THE BOARD PRIOR TO THE RETURN BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE A CONFLICT OF INTEREST TO THE BOARD PRIOR TO THE TRANSACTION OR DECISION AFFECTED BY THE CONFLICT. AFTER DISCLOSURE, THE BOARD MEMBER IS ASKED TO LEAVE THE ROOM FOR THE DURATION OF THE DISCUSSION AND VOTE. BOARD MEMBERS ARE ALSO ASKED TO DISCLOSE ANY CONCERNS ABOUT THE APPEARANCE OF A CONFLICT OF INTEREST. THE BOARD ANNUALLY REQUIRES EACH BOARD MEMBER TO SIGN A CONFLICT OF INTEREST STATEMENT. THE SIGNED STATEMENTS REMAIN ON FILE WITH THE ORGANIZATION'S PRESIDENT FOR THE FISCAL YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15 | A SUB-COMMITTEE OF THE BOARD OF DIRECTORS PERFORMS AN ANNUAL REVIEW OF THE PRESIDENT AND DETERMINES COMPENSATION FOR THE FOLLOWING YEAR. THE PRESIDENT PERFORMS AN ANNUAL REVIEW OF THE DIRECTOR OF FINANCE (THE TOP FINANCIAL OFFICIAL) AND OTHER KEY AND HIGHLY COMPENSATED EMPLOYEES; COMPENSATION IS DETERMINED BY THE PRESIDENT BASED ON PERIODIC COMPENSATION STUDIES AS WELL AS CURRENT ECONOMIC DATA SUCH AS THE CONSUMER PRICE INDEX. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |