CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 94-1056137)
- Tax period
- 2013-05-01 to 2014-04-30
- Filed
- 2015-02-23
- IRS object ID
- 201520549349300212
- Schema version
- 2013v4.0
- 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
- Form 990
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-23T10:42:25-06:00 | ReturnTs |
| Tax Period End | 2014-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 941254756 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOOD & STRONG LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 SO MARKET STREET STE 200 | AddressLine1 |
| City | SAN JOSE | City |
| State | CA | State |
| ZIP Code | 95113 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941056137 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 6505223051 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1800 GATEWAY DRIVE NO 200 | AddressLine1 |
| City | SAN MATEO | City |
| State | CA | State |
| ZIP Code | 94404 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANNA DILIG | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6505223051 | PhoneNum |
| Signature | 2015-02-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MAGA E KISRIEV | PreparerPersonNm |
| PTIN | P01008919 | PTIN |
| Phone | 4089988400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LORETTA DOON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1800 GATEWAY DRIVE NO 200 | AddressLine1 |
| City | SAN MATEO | City |
| State | CA | State |
| ZIP Code | 94404 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $24,074,757 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.CALCPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1909 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | SUPPORT ITS MEMBERS AND PROMOTE THE INTEGRITY OF THE CPA PROFESSION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 97 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 97 | VotingMembersIndependentCnt |
| Total Employee | 69 | TotalEmployeeCnt |
| Total Volunteers | 772 | TotalVolunteersCnt |
| Total Gross UBI | $716,345 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $57,550 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $292,665 | PYContributionsGrantsAmt |
| CY Contributions Grants | $386,357 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,645,486 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,995,651 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,344,420 | PYInvestmentIncomeAmt |
| CY Investment Income | $654,252 | CYInvestmentIncomeAmt |
| PY Other Revenue | $901,261 | PYOtherRevenueAmt |
| CY Other Revenue | $863,790 | CYOtherRevenueAmt |
| PY Total Revenue | $15,183,832 | PYTotalRevenueAmt |
| CY Total Revenue | $13,900,050 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $408,752 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $385,075 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,408,848 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,277,884 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,279,826 | PYOtherExpensesAmt |
| CY Other Expenses | $5,938,039 | CYOtherExpensesAmt |
| PY Total Expenses | $13,097,426 | PYTotalExpensesAmt |
| CY Total Expenses | $12,600,998 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,086,406 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,299,052 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,171,545 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,778,547 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,048,498 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,036,267 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,123,047 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,742,280 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO INCREASE THE VALUE AND PROMOTE THE INTEGRITY OF THE CPA PROFESSION,CONTRIBUTE TO THE SUCCESS OF OUR MEMBERS, AND STRENGTHEN CLIENT, EMPLOYER, PUBLIC AND GOVERNMENT TRUST IN CALCPA MEMBER ADVICE, WORK, PRODUCTS, AND OPINIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEMBERSHIP SERVICES AND CHAPTER PROGRAMS - CALCPA REPRESENTS AND PROVIDES SERVICES TO CPA PROFESSIONALS IN CALIFORNIA. STATEWIDE COMMITTEES AND LEADERSHIP GROUPS COLLABORATE ON PROJECTS THAT INCREASE MEMBERS' TECHNICAL KNOWLEDGE, ENHANCE THE PROFESSION'S IMAGE, INFLUENCE REGULATION AND LEGISLATION, ATTRACT THE BEST AND THE BRIGHTEST TO THE PROFESSION, AND STUDY THE CPA'S ROLE IN LOCAL, NATIONAL, AND GLOBAL ECONOMIES. CALCPA HAS 14 CHAPTERS THROUGHOUT THE STATE, EACH OF WHICH HOSTS LOCAL AND CHAPTER-WIDE MEMBER GROUPS THAT MEET REGULARLY TO EXCHANGE PROFESSIONAL KNOWLEDGE, EARN LOW-COST CPE AND CONNECT WITH THEIR PEERS. THE CHAPTERS HOLD ANNUAL FUNDRAISING EVENTS AND TRANSFER NET PROCEEDS FROM SUCH EVENTS TO THE CALCPA INSTITUTE TO BENEFIT THE CHAPTERS SCHOLARSHIP FUNDS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNICATIONS - CALCPA COMMUNICATIONS INCLUDE PRINT AND ELECTRONIC PUBLICATIONS DESIGNED TO KEEP MEMBERS INFORMED. CALCPA'S WEBSITE IS A MEMBER-FOCUSED CLEARINGHOUSE FILLED WITH NEWS, INFORMATION, RESOURCES AND EVENT LISTINGS FOR CALIFORNIA CPAS. OUR MEDIA AND PUBLIC RELATIONSEFFORTS PROMOTE THE INTEGRITY OF THE CPA PROFESSION AND POSITION OUR MEMBERS AS EXPERTS IN A DIVERSITY OF SUBJECT AREAS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GOVERNMENT RELATIONS - CALCPA'S GOVERNMENT RELATIONS TEAM INCLUDES MEMBERS AND STAFF WHO WORK WITH LEGISLATORS AND REGULATORS IN SACRAMENTO TO MAKE SURE THE INTERESTS OF THE PUBLIC, BUSINESS AND THE CPA PROFESSION ARE BEING SERVED. OUR GOVERNMENT RELATIONS TEAM ALSO KEEPS MEMBERS INFORMED OF BILLS AND REGULATIONS THAT COULD IMPACT THE WAY THEY PRACTICE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 53 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 69 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 97 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 97 | 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 |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANNA DILIG | PersonNm |
| Phone | 6505223051 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1800 GATEWAY DRIVE NO 200 | AddressLine1 |
| City | SAN MATEO | City |
| State | CA | State |
| ZIP Code | 94404 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| RICHARD SIMITIAN | |||||||||
| CHAIR | 1.00 | 1.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY GOOD | |||||||||
| FIRST VICE CHAIR | 1.00 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER ZIEGLER | |||||||||
| TREASURER | 1.00 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHANNA SWEANEY SALT | |||||||||
| PAST CHAIR | 1.00 | 1.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ARIEL CRETU | |||||||||
| VICE CHAIR | 1.00 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANDREW MINTZER | |||||||||
| VICE CHAIR | 1.00 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JAMSHED GANDI | |||||||||
| VICE CHAIR | 1.00 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KATHRYN JOHNSON | |||||||||
| VICE CHAIR | 1.00 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BARBARA ROSENBAUM | |||||||||
| EDUCATION FOUNDATION PRESIDENT | 1.00 | 1.10 | Yes (X) | $0 | $0 | $0 | |||
| CAROL SURUKI | |||||||||
| APPOINTED MEMBER | 1.00 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| LEWIS SHARPSTONE | |||||||||
| APPOINTED MEMBER | 1.00 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| PERRY FORSCHINO | |||||||||
| COUNCIL REPRESENTATIVE | 1.00 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| DANIEL O'HARE | |||||||||
| COUNCIL REPRESENTATIVE | 1.00 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| CHRISLYNN FREED | |||||||||
| COUNCIL REPRESENTATIVE | 1.00 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| AMINTAS MAJOR | |||||||||
| COUNCIL REPRESENTATIVE | 1.00 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| EDUARDO JORDAN | |||||||||
| PAST CHAIR (TERM ENDED 6/20/2013) | 1.00 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ELAINE REULE | |||||||||
| VICE CHAIR (TERM ENDED 6/20/2013) | 1.00 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| THOMAS FIL | |||||||||
| ED FDN PRESIDENT (TERM ENDED 6/20/2013) | 1.00 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| VIOLETA CRISTOBAL | |||||||||
| COUNCIL REP (TERM ENDED 6/20/2013) | 1.00 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| ANNA DILIG | |||||||||
| CFO | 18.50 | 18.50 | Yes (X) | $78,201 | $78,201 | $11,112 | |||
| LORETTA DOON | |||||||||
| CEO | 18.50 | 18.50 | Yes (X) | $306,224 | $305,700 | $35,694 | |||
| MARIA YARMOLINKSY | |||||||||
| CFO (THRU 5/7/2013) | 18.50 | 18.50 | Yes (X) | $40,650 | $40,651 | $4,705 | |||
| BRUCE ALLEN | |||||||||
| DIV DIR OF GOV RELATIONS | 37.50 | 0.00 | $331,563 | $0 | $34,857 | Yes (X) | |||
| MOHAMMAD ASGHARNIA | |||||||||
| DIR OF INFORMATION SYSTEMS | 37.50 | 0.00 | $158,992 | $0 | $8,468 | Yes (X) | |||
| MATTHEW KOONTZ | |||||||||
| DIV DIR MEMBERSHIP MARKETING & COMM | 37.50 | 0.00 | $167,624 | $0 | $11,749 | Yes (X) | |||
| JOHN ANGELO | |||||||||
| DIV DIR OF STRATEGIC RELATIONS | 31.50 | 6.00 | $184,100 | $32,488 | $23,842 | Yes (X) | |||
| ARTHUR CHIN | |||||||||
| DIV DIR OF EDU FDN OPS,SUPPORT & DEV | 9.40 | 28.10 | $34,688 | $104,062 | $11,651 | Yes (X) | |||
| BARBARA PETROV | |||||||||
| DIR OF ADVERTISING | 37.50 | 0.00 | $127,398 | $0 | $9,858 | Yes (X) | |||
| LINDA MCCRONE | |||||||||
| DIR TECH SVCS AND PEER REVIEW | 37.50 | 0.00 | $164,175 | $0 | $33,658 | Yes (X) | |||
| MARIA NAZARIO | |||||||||
| DIR STRATEGIC RELATIONS | 37.50 | 0.00 | $123,684 | $0 | $12,891 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,717,299 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $561,102 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $198,485 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MCNALLY TEMPLE ASSOCIATES INC | |||||
| 1817 CAPITOL AVE STE A | SACRAMENTO | CA | 95811 | ADVERTISING | $350,000 |
| AVECTRA | |||||
| 75 REMITTANCE DRIVE STE 6012 | CHICAGO | IL | 606756012 | DATABASE MANAGEMENT | $169,882 |
| COLGREN COMMUNICATIONS GROUP | |||||
| 340 EAST 23RD ST STE 5D | NEW YORK | NY | 10010 | PUBLIC RELATIONS | $131,389 |
| MARRIOTT BUSINESS SERVICES | |||||
| PO BOX 402642 | ATLANTA | GA | 303842642 | MEETING ROOMS & SERVICES | $120,920 |
| US POSTMASTER | |||||
| 715 NW HOYT STREET | PORTLAND | OR | 97208 | POSTAL SERVICE | $112,611 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $259,901 | FundraisingAmt |
| All Other Contributions | $126,456 | AllOtherContributionsAmt |
| Noncash Contributions | $1,392 | NoncashContributionsAmt |
| Total Contributions | $386,357 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $9,402,745 | $9,402,745 | |
| PEER REVIEW FEES | 900099 | $1,324,501 | $1,324,501 | |
| PUBLICATIONS | 541800 | $700,341 | $1,880 | $698,461 |
| MEMBER MEETINGS | 900099 | $438,142 | $438,142 | |
| MISC INCOME & FEES | 900099 | $129,922 | $129,922 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,995,651 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $658,220 | TotalRevenueColumnAmt |
| Exclusion | $658,220 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,871 | TotalRevenueColumnAmt |
| Exclusion | $9,871 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $414,547 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $414,412 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $135 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $135 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $135 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,255,200 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,259,168 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$3,968 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,968 | TotalRevenueColumnAmt |
| Exclusion | -$3,968 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $499,176 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $259,901 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $499,399 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$223 | TotalRevenueColumnAmt |
| Exclusion | -$223 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $7,815 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $1,728 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,087 | TotalRevenueColumnAmt |
| Exclusion | $6,087 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| AFFILIATIONS FEES | 900099 | $716,181 | $716,181 | |
| AFFINITY PROGRAM | 900999 | $113,855 | $113,855 | |
| MAILING LISTS | 900999 | $17,884 | $17,884 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $847,920 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,900,050 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,297,325 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $716,345 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,500,023 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $385,075 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $964,573 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,006,169 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,825 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $689,859 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,458 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,894 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,300 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,477 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $927,479 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,510 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $725,520 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,557 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $621,796 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $228,959 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,494,969 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,693 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,477 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PRINTING/PUBLICATION | $449,043 |
| GIFTS TO VOL. & SPEAKER | $75,365 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,600,998 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,185,490 | BOYAmt |
| EOY | $6,448,862 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,027 | BOYAmt |
| EOY | $360,568 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $751,918 | BOYAmt |
| EOY | $843,575 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,650,151 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,594,515 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,254,746 | BOYAmt |
| EOY | $2,055,636 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,335,836 | BOYAmt |
| EOY | $21,283,531 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,434,528 | BOYAmt |
| EOY | $1,786,375 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,171,545 | BOYAmt |
| EOY | $32,778,547 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,181,130 | BOYAmt |
| EOY | $1,359,738 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,932,534 | BOYAmt |
| EOY | $6,712,723 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,934,834 | BOYAmt |
| EOY | $2,963,806 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,048,498 | BOYAmt |
| EOY | $11,036,267 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,123,047 | BOYAmt |
| EOY | $21,742,280 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,123,047 | BOYAmt |
| EOY | $21,742,280 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,171,545 | BOYAmt |
| EOY | $32,778,547 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,299,052 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $382,681 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | -$62,500 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
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 | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $9,402,745 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $701,399 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $701,399 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $752,200 | AggregateReportedDuesNtcAmt |
| Taxable | -$50,801 | TaxableAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,065,326 | OtherCostOrOtherBasisAmt |
| Depreciation | $718,626 | DepreciationAmt |
| Book Value | $1,346,700 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,584,825 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,875,889 | DepreciationAmt |
| Book Value | $708,936 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,055,636 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM AFFILIATES | $736,927 |
| TRUST ASSETS - DEFERRED COMPENSATION | $1,049,448 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,786,375 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED LEASE COSTS | $1,914,357 |
| DEFERRED COMPENSATION LIABILITY | $1,049,449 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,963,806 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,642,666 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $382,681 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $414,412 | OtherRevenueAmt |
| Revenue Not Reported | $797,093 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,845,573 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $54,477 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $54,477 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,900,050 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,023,433 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $62,500 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $414,412 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $476,912 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,546,521 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $54,477 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $54,477 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,600,998 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SOCIETY IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(6) AND RELATED CALIFORNIA CODE SECTIONS. THE CALCPA INSTITUTE AND THE FOUNDATION ARE BOTH EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(C)(3) AND RELATED CALIFORNIA CODE SECTIONS. HOWEVER, THE ORGANIZATIONS ARE SUBJECT TO INCOME TAXES FROM ACTIVITIES UNRELATED TO THEIR TAX-EXEMPT PURPOSES. THE FOUNDATION AND THE INSTITUTE ARE CONSIDERED PUBLICLY SUPPORTED ORGANIZATIONS. MANAGEMENT OF THE SOCIETY AND THE FOUNDATION HAS EVALUATED THEIR TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES. MANAGEMENT DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. WITH FEW EXCEPTIONS, THE SOCIETY AND FOUNDATION ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES FOR YEARS ENDING APRIL 30, 2010 AND BEFORE AND BY STATE AUTHORITIES FOR YEARS ENDING APRIL 30, 2009 AND BEFORE. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES NETTED WITH REVENUE 414,412. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES NETTED WITH REVENUE 414,412. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ABC NETWORKING EVENT (FALL) | NameOfEvent1Amt |
| Gross Receipts Event1 | $36,175 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $16,575 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $19,600 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $1,952 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $15,432 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $2,216 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | SAN DIEGO TAX & ACCT INSTITUTE | NameOfEvent2Amt |
| Gross Receipts Event2 | $39,020 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $10,412 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $28,608 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $2,972 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $19,474 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $5,663 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 37 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $683,882 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $232,914 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $450,968 | GrossRevenueOtherEventsAmt |
| Non Cash Prizes Other Events | $9,239 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $151,881 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $241,938 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $400 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $48,232 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $759,077 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $259,901 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $499,176 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $9,239 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $156,805 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $276,844 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $400 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $56,111 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $499,399 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$223 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALCPA INSTITUTE | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1800 GATEWAY DR SUITE 200 | AddressLine1 |
| City | SAN MATEO | City |
| State | CA | State |
| ZIP Code | 94404 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 200978565 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $381,825 | CashGrantAmt |
| Purpose Of Grant | SUPPORT FOR CALCPA INSTITUTE. INCLUDES TRANSFERS OF NET PROCEEDS FROM FUNDRAISING EVENTS HELD BY CALCPA CHAPTERS TO BENEFIT THE SCHOLARSHIP FUNDS, AS WELL AS MONETARY CONTRIBUTION TO SUPPORT THE ADMINISTRATION OF CALCPA INSTITUTE. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | 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 | VARIOUS CHAPTERS HAVE DIFFERENT ELIGIBILITY CRITERIA. HOWEVER, MOST SCHOLARSHIP APPLICATION REQUIREMENTS ARE THE SAME. APPLICANTS MUST BE ENROLLED IN AN ACCOUNTING PROGRAM OR BUSINESS PROGRAM WITH EMPHASIS IN ACCOUNTING, DISCLOSE THEIR CUMULATIVE GPA, SUBMIT OFFICIAL TRANSCRIPTS FROM ALL COLLEGES OR UNIVERSITIES ATTENDED, AND SUBMIT AT LEAST ONE LETTER OF RECOMMENDATION FROM A PROFESSOR OR INSTRUCTOR. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 (8 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ANNA DILIG | ||||||||||||||
| CFO | $78,201 | $78,201 | $0 | $0 | $0 | $0 | $5,510 | $5,510 | $46 | $46 | $83,757 | $83,757 | $0 | $0 |
| LORETTA DOON | ||||||||||||||
| CEO | $200,000 | $200,000 | $100,000 | $100,000 | $6,224 | $5,700 | $17,839 | $17,839 | $8 | $8 | $324,071 | $323,547 | $0 | $0 |
| BRUCE ALLEN | ||||||||||||||
| DIV DIR OF GOV RELATIONS | $331,563 | $0 | $0 | $0 | $0 | $0 | $23,704 | $0 | $11,153 | $0 | $366,420 | $0 | $0 | $0 |
| MOHAMMAD ASGHARNIA | ||||||||||||||
| DIR OF INFORMATION SYSTEMS | $158,992 | $0 | $0 | $0 | $0 | $0 | $8,453 | $0 | $15 | $0 | $167,460 | $0 | $0 | $0 |
| MATTHEW KOONTZ | ||||||||||||||
| DIV DIR MEMBERSHIP MARKETING & COMM | $167,624 | $0 | $0 | $0 | $0 | $0 | $11,734 | $0 | $15 | $0 | $179,373 | $0 | $0 | $0 |
| JOHN ANGELO | ||||||||||||||
| DIV DIR OF STRATEGIC RELATIONS | $184,100 | $32,488 | $0 | $0 | $0 | $0 | $13,223 | $2,333 | $7,043 | $1,243 | $204,366 | $36,064 | $0 | $0 |
| ARTHUR CHIN | ||||||||||||||
| DIV DIR OF EDU FDN OPS,SUPPORT & DEV | $34,688 | $104,062 | $0 | $0 | $0 | $0 | $0 | $0 | $2,913 | $8,738 | $37,601 | $112,800 | $0 | $0 |
| LINDA MCCRONE | ||||||||||||||
| DIR TECH SVCS AND PEER REVIEW | $164,175 | $0 | $0 | $0 | $0 | $0 | $11,798 | $0 | $21,860 | $0 | $197,833 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | HEALTH CLUB MEMBERSHIP $5,014.05 AND $2,200 FOR TAX RETURN PREPARATION FEE PAID AS PART OF CEO CONTRACT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | CALCPA HAD 42,403 MEMBERS AS OF APRIL 30, 2014. MEMBERSHIP IN CALCPA CONSISTS OF FOUR CLASSES, NAMELY, CPA MEMBERS, STUDENT MEMBERS, CANDIDATE MEMBERS, AND ASSOCIATE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE CALCPA COUNCIL (COUNCIL) IS THE GOVERNING BODY OF CALCPA. THE COUNCIL IS COMPRISED OF: (A) CHAPTER REPRESENTATIVES TO COUNCIL CONSISTING OF TWO MEMBERS PER CHAPTER PLUS ONE MEMBER FOR EVERY 1,000 ADDITIONAL MEMBERS AS OF THE MEMBERSHIP COUNT ON MAY 1 OF THE PRECEDING YEAR, ELECTED BY MEMBERS OF THE 14 CHAPTERS; (B) COUNCIL-AT-LARGE MEMBERS, OFFICERS, AND VICE CHAIRS ARE ELECTED BY THE MEMBERSHIP AS A WHOLE; (C) AND STATE COMMITTEE CHAIRS, SECTION CHAIRS, THE PRESIDENT OF THE BOARD OF TRUSTEES OF THE CALCPA EDUCATION FOUNDATION, THE IMMEDIATE PAST CHAIR, AND THE PRIOR TEN CHAIRS ARE VOTING COUNCIL MEMBERS BY VIRTUE OF THEIR POSITION; (D) ALL VOTING MEMBERS OF THE CALCPA BOARD OF DIRECTORS. FOR 2013-2014, THERE WERE 97 VOTING MEMBERS. THE COUNCIL'S RESPONSIBILITIES FOCUS ON STRATEGIC PLANNING, POLICY MAKING, AND THE ADOPTION OF A BUDGET ON BEHALF OF MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE CALCPA COUNCIL (COUNCIL) IS THE GOVERNING BODY OF CALCPA. THE CALCPA BOARD OF DIRECTORS (BOARD) IS THE EXECUTIVE COMMITTEE OF COUNCIL AND IS COMPRISED OF 15 MEMBERS ELECTED BY COUNCIL. THE BOARD REPRESENTS THE COUNCIL IN CARRYING OUT THE STRATEGIES AND POLICIES SET BY THE COUNCIL AND MEMBERSHIP. THE COUNCIL DELEGATED THE OPERATING AUTHORITY TO THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS. IT IS REVIEWED IN DETAIL BY THE CONTROLLER AND A SECONDARY HIGH LEVEL REVIEW IS CONDUCTED BY THE CFO. THE REVIEWED DRAFT IS CIRCULATED TO MEMBERS OF THE AUDIT COMMITTEE REQUESTING FOR THEIR REVIEW, COMMENTS, AND QUESTIONS. ALL THE QUESTIONS AND CONCERNS ARE ADDRESSED AND RESULTING NOTIFICATIONS ARE MADE AS APPROPRIATE. ONCE THE REVIEW PROCESS HAS BEEN COMPLETED, THE FORM 990 IS PROVIDED TO ALL COUNCIL AND BOARD MEMBERS, AND IS FILED WITH THE IRS ON OR BEFORE THE DUE DATE. |
| FORM 990, PART VI, SECTION B, LINE 12C | CALCPA ANNUALLY REQUIRES THAT ALL MEMBERS OF THE BOARD OF DIRECTORS READ THE CALCPA CONFLICT OF INTEREST POLICY AND SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENTS ARE REVIEWED UPON RECEIPT. IF CONFLICTS ARE IDENTIFIED, THE CEO REVIEWS THE STATEMENT AND WILL REFER TO LEGAL COUNSEL IF NECESSARY. IN ITS ANNUAL TRAINING OF INCOMING COUNCIL AND BOARD MEMBERS, CALCPA DISCUSSES WITH ITS LEADERS THAT THE ORGANIZATION IS GOVERNED BY CALIFORNIA CORPORATIONS CODE, AND THAT THEY HAVE A FIDUCIARY DUTY AS DIRECTORS OF CALCPA. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS OF THE CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (CALCPA) DELEGATED RESPONSIBILITY TO REVIEW THE CEO'S GOALS, PERFORMANCE, AND COMPENSATION TO THE CEO GOALS AND OBJECTIVE COMMITTEE (COMMITTEE). THE COMMITTEE IS COMPRISED OF THE CHAIR, PAST CHAIR, FIRST VICE CHAIR, AND TREASURER. ALL MEMBERS OF THE COMMITTEE DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE DETERMINATION OF THE CEO'S COMPENSATION. IN ADDITION, AND DUE TO THE FACT THAT THE CURRENT CEO OVERSEES BOTH CALCPA AND THE EDUCATION FOUNDATION (FOUNDATION), THE PRESIDENT OF THE FOUNDATION IS INCLUDED AS A MEMBER OF THE CALCPA'S CEO GOALS AND OBJECTIVE COMMITTEE. THIS COMMITTEE MEETS AND SETS OUT GOALS FOR THE CEO TO ACCOMPLISH THROUGHOUT THE YEAR. AFTER THE END OF THE FISCAL YEAR, THE COMMITTEE PERFORMS THEIR DUE DILIGENCE REVIEW OF THE CEO'S GOALS AND PERFORMANCE, AS WELL AS THE COMPARABLE DATA, AND MAKES THE FINAL RECOMMENDATION TO THE BOARD OF DIRECTORS, WHICH HAS THE FINAL APPROVAL. COMPARABLE DATA INCLUDED FORM 990 OF OTHER STATE CPA SOCIETIES SIMILAR IN SIZE, AND COMPENSATION SURVEY CONDUCTED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE). IN ADDITION, THIS YEAR, THE COMPENSATION COMMITTEE ENGAGED AN INDEPENDENT CONSULTANT TO REVIEW AND ANALYZE THE TOTAL COMPENSATION OF THE CEO. THE OUTSIDE CONSULTING FIRM PROVIDED A REPORT WHICH CONSIDERED A NUMBER OF DIFFERENT VARIABLES IN ASSESSING COMPARABILITY, INCLUDING THE SIZE OF THE ORGANIZATIONS, THEIR GEOGRAPHIC LOCATIONS, NATURE OF SERVICES PROVIDED, AND LEVEL OF EXPERIENCE AND SPECIFIC RESPONSIBILITIES OF THE CEO. IN ASSESSING THE REASONABLENESS OF THE CEO'S COMPENSATION, THE COMMITTEE TOOK INTO ACCOUNT SALARY AND ANY BONUS OR INCENTIVE PAYMENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY POSTING ON ITS WEBSITE (WWW.CALCPA.ORG). |
| FORM 990 PART VII SECTION A: | ALLOCATION OF HOURS: LORETTA DOON: 18.5 HOURS ARE ALLOCATED TO RELATED ENTITY (CA CPA EDUCATION FOUNDATION) JOHN ANGELO: 6 HOURS ARE ALLOCATED TO RELATED ENTITY AS EXECUTIVE DIRECTOR (CALCPA INSTITUTE) ANNA DILIG: 18.5 HOURS ARE ALLOCATED TO RELATED ENTITY (CA CPA EDUCATION FOUNDATION) ARTHUR CHIN: 28.10 HOURS ARE ALLOCATED TO RELATED ENTITY (CA CPA EDUCATION FOUNDATION) THE EXECUTIVE DIRECTOR OF CALCPA INSTITUTE IS AN EMPLOYEE OF THE RELATED ENTITY, CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ("CALCPA") WHICH REPORTS HIS W-2. 31.50 HOURS ARE ALLOCATED TO CALCPA FOR HIS POSITION AS A DIVISION DIRECTOR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION | |||||||||||
| 1800 GATEWAY DRIVE SUITE 200 | SAN MATEO | CA | 94404 | 946130841 | PROVIDES CONTINUING PROFESSIONAL EDUCATION TO CPA COMMUNITY | CA | 501(C)(3) | LINE 9 | N/A | 0 | |
| CALCPA INSTITUTE | |||||||||||
| 1800 GATEWAY DRIVE SUITE 200 | SAN MATEO | CA | 94404 | 200978565 | PROVIDES SCHOLARSHIPS TO ACCOUNTING STUDENTS AND PROMOTE FINANCIAL LITERACY | CA | 501(C)(3) | LINE 11A, I | 0 | CALIFORNIA SOCIETY OF CPAS | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CALCPA INSTITUTE | ||
| B | $381,825 | COST OF TRANSACTIONS |
| CALCPA INSTITUTE | ||
| D | $241,151 | COST OF TRANSACTIONS |
| CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION | ||
| D | $459,370 | COST OF TRANSACTIONS |
| CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION | ||
| N | $260,174 | COST OF TRANSACTIONS |
| CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION | ||
| O | $1,537,128 | COST OF TRANSACTIONS |
| CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION | ||
| Q | $777,297 | COST OF TRANSACTIONS |
| CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION | ||
| S | $159,274 | COST OF TRANSACTIONS |