2026-03-13T12:15:26-05:00 2025-04-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2024-05-01 230959052 PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PENN 2154969272 2001 MARKET ST 950 PHILADELPHIA PA 19103 JENNIFER CRYDER CPA MBA CEO, SECRETARY 2154969272 2026-03-10 1 0 CONNIE M LIRA P00481097 2156433900 2026-03-10 2024 2025-03-06 01:10:19Z JENNIFER CRYDER CPA MBA 2001 MARKET ST 950 PHILADELPHIA PA 19103 7052045 0 X WWW.PICPA.ORG X 1904 PA SERVE AS AN ADVOCATE FOR PICPA MEMBERS AND THE CPA PROFESSION. 13 13 67 1750 39793 0 0 1095 5768474 5859278 670421 248101 99061 93571 6537956 6202045 683566 457340 0 0 2262746 4295940 0 0 0 1826868 3203669 4773180 7956949 1764776 -1754904 17237476 16696893 3015433 3567491 14222043 13129402 PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (PICPA) PRESERVES THE LEGACY AND PROPELS THE INTEGRITY OF THE CPA PROFESSION. WITH OVER 20,000 MEMBERS, PICPA'S MISSION IS TO FURTHER THE WELL-BEING OF ITS MEMBERS WHILE UPHOLDING THE PUBLIC INTEREST. 0 0 VOICE OF THE PROFESSION - PICPA MEMBERS ARE HIGHLY RESPECTED AND POSITIONED TO RESPOND TO LEGISLATORS, REGULATORS, THE BUSINESS COMMUNITY, MEDIA, AND CONSUMERS AT LARGE WITH MESSAGING DEVELOPED COLLABORATIVELY, PRESENTED CONSISTENTLY, AND DELIVERED PROFESSIONALLY TO PROTECT THE PUBLIC INTEREST AND ADVOCATE ON BEHALF OF THE PROFESSION. PICPA PROVIDES THE TOOLS, RESOURCES, AND GUIDANCE TO ASSIST MEMBERS WITH THESE EFFORTS.PICPA HOSTED A MIX OF LIVE AND VIRTUAL MEMBER EVENTS IN FISCAL YEAR 2025 AND ANTICIPATES AN ONGOING MIX OF LIVE AND VIRTUAL MEMBER EVENTS FOR FISCAL YEAR 2026. ENGAGEMENT - PICPA MEMBERS BUILD THEIR PROFESSIONAL NETWORK, COLLABORATE WITH COLLEAGUES TO DEVELOP TECHNICAL RESOURCES, HEIGHTEN THE CPA PRESENCE IN THE BUSINESS COMMUNITY AND THE GENERAL PUBLIC, AFFECT LEGISLATION IN PA, AND RECOGNIZE AND RESPECT THEIR PEERS. PICPA HOSTS A WIDE VARIETY OF NETWORKING PROGRAMS AND SUPPORTS NUMEROUS SOCIAL MEDIA TOOLS TO PROVIDE MEMBERS THE OPPORTUNITIES TO SHARE IDEAS AND COLLABORATE. PROFESSIONAL DEVELOPMENT - PICPA MEMBERS EXPERIENCE PROFESSIONAL AND PERSONAL GROWTH BY COMMENTING ON EMERGING TECHNICAL ISSUES, SHARING KNOWLEDGE IN A COLLABORATIVE ENVIRONMENT, BUILDING BUSINESS RELATIONSHIPS AMONG PEERS, AND DEVELOPING LEADERSHIP SKILLS TO ENHANCE JOB PERFORMANCE AND CAREER PROSPECTS. PICPA HAS NUMEROUS STATE AND LOCAL COMMITTEES THAT SERVE AS THE PRIMARY METHOD FOR THE DELIVERY OF THESE SERVICES. PICPA ALSO PROVIDES VIRTUAL EVENTS AND NETWORKING OPPORTUNITIES TO RETAIN HIGH LEVELS OF MEMBER ENGAGEMENT. 0 0 1 1 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 37 0 67 1 1 1 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 X JENNIFER CRYDER CPA MBA CEO SEC 2154969272 201 MARKET ST STE 950 PHILADELPHIA PA 19103 MATTHEW MELINSON CPA PRESIDENT 2.00 2.00 X X 0 0 0 SEAN MCVEY CPA VICE-PRESIDENT 2.00 2.00 X X 0 0 0 ASHLEY STAMPONE CPA VICE-PRESIDENT 2.00 2.00 X X 0 0 0 TIMOTHY MARTIN CPA TREASURER 2.00 2.00 X X 0 0 0 DAVID STONESIFER CPA PRESIDENT-ELECT 2.00 2.00 X X 0 0 0 ELIZABETH KRISHER CPA IMMEDIATE PAST PRESIDENT 2.00 2.00 X X 0 0 0 MICHAEL AIELLO CPA DIRECTOR 2.00 0.00 X 0 0 0 BRADLEY W BATURKA CPA DIRECTOR 2.00 0.00 X 0 0 0 SARA BRUTON CPA DIRECTOR 2.00 2.00 X 0 0 0 ALEXANDER MILLER CPA DIRECTOR 2.00 2.00 X 0 0 0 ENZO SANTILLI CPA DIRECTOR 2.00 0.00 X 0 0 0 KYLE SOMERS CPA DIRECTOR 2.00 0.00 X 0 0 0 JOANNE SZUPKA CPA DIRECTOR 2.00 0.00 X 0 0 0 JENNIFER CRYDER CPA MBA CEO, SECRETARY 17.00 23.00 X 408353 0 54182 ADAM BATCHELOR COO 19.00 21.00 X 245086 0 46295 KYLE BICKHART CPA CFO - AS OF JUL 2024 28.00 12.00 X 160000 0 0 CORY NG CPA CFO - LEFT JUL 2024 28.00 12.00 X 134899 0 420 ALLISON HENRY CPA CGMA VP PROF & TECH STANDARDS 40.00 0.00 X 242900 0 17008 HENRY BERNET VP TECHNOLOGY 40.00 0.00 X 218056 0 40528 PETER CALCARA VP GOVERNMENT RELATIONS 40.00 0.00 X 203594 0 45854 ERIC ELMORE VP MARKETING & MEMBER EXPE 40.00 0.00 X 172982 0 26852 ROBERT WILKER CEO CPAX & VP OF OPERATIONS 40.00 0.00 X 184093 0 28964 JONATHAN BOEHMKE DEVELOPMENT & DATA MANAGER 40.00 0.00 X 176075 0 14731 HEATHER TROWER CPA PROF & TECH STANDARDS MANA 40.00 0.00 X 155371 0 30822 JESSICA D' AMICO VP PROGRAMS & FOUNDATION 40.00 0.00 X 155922 0 23729 KELLY WAFFLE DIRECTOR, INNOVATION & GROWTH 40.00 0.00 X 144828 0 14681 2602159 0 344066 16 0 1 0 RKL VIRTUAL MANAGEMENT SOLUTIONS 1800 FRUITVILLE PIKE LANCASTER PA 17601 CONSULTING SERVICES, ACCOUNTING 172739 CLIFTONLARSONALLEN LLP PO BOX 829709 PHILADELPHIA PA 19812 CONSULTING SERVICES, AUDIT 103004 2 1095 1095 MEMBERSHIP DUES 541900 4302988 4302988 PEER REVIEW INCOME 541900 1467805 1467805 MEMBER PROGRAM INCOME 541900 48237 48237 PERIODICALS 513190 26490 455 26035 ADVERTISING REVENUE 541800 13758 13758 5859278 248101 248101 93571 93571 850000 850000 0 0 6202045 5819485 39793 341672 457340 1570543 1901523 204427 294624 324823 49052 116204 383185 22506 632148 101830 221612 311570 281062 170738 384134 5343 113820 33150 PUBLICATIONS, ARTWORK 182069 STAFF TRAINING 102414 MEMBER PROGRAM EXPENSE 42138 MEMBERSHIPS 33863 16831 7956949 934523 229341 129599 76088 275576 328360 3771726 1651694 2187285 2120032 1681047 2480186 6772608 6003854 5256838 5459032 17237476 16696893 594104 420114 1067270 1002905 100000 1000000 1254059 1144472 3015433 3567491 X 14222043 13129402 14222043 13129402 17237476 16696893 -1754904 662263 0 X 0 1 X 1 0 251408 0 0 45992 45992 0 POLITICAL INFORMATION COMMITTEE OF CPA'S 2001 MARKET ST STE 950 PHILADELPHIA PA 19013 232178228 45992 205416 0 0 1 4302988 383185 91157 474342 258179 216163 PART I-A, LINE 1: THE PICPA ESTABLISHED A SEPARATELY SEGREGATED FUND TO CONDUCT ALL POLITICAL ACTIVITY. NO POLITICAL ACTIVITY IS CONDUCTED DIRECTLY BY THE PICPA. 3771726 1651694 2120032 2120032 STOCK MARKET INDEX INSTITUTIONAL SHARES 3484060 F INTERNATIONAL STOCK INDEX FUND 2519794 F 6003854 DUE FROM AFFILIATES 5428526 DEPOSITS 30506 5459032 LEASE LIABILITY 1142214 DUE TO PEC-CPA 2258 1144472 X 6841802 662263 662263 6179539 22506 22506 6202045 7934443 0 7934443 22506 22506 7956949 PART X, LINE 2: THE INSTITUTE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE SERVICE CODE. THE ORGANIZATION IS SUBJECT TO TAX ON NET INCOME NOT RELATED TO THE EXEMPT PURPOSE OF THE ORGANIZATION. TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE PICPA FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE PICPA BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS THAT NEED TO BE DISCLOSED IN THE COMBINED FINANCIAL STATEMENTS. 1 PENNSYLVANIA CPA FOUNDATION 2001 MARKET ST STE 950 PHILADELPHIA PA 19103 815449140 501(C)(3) 457340 0 N/A N/A SUPPORT ORGANIZATION'S MISSION 1 0 PART I, LINE 2: THE PENNSYLVANIA CPA FOUNDATION, A RELATED ORGANIZATION, IS THE SOLE RECIPIENT OF THE GRANT FUNDS. THE PICPA SHARES COMMON MANAGEMENT AND BOARD OVERSITE WITH THIS ENTITY AND AS SUCH MAINTAINS CLEAR MONITORING OF THE FUNDS RELEASED TO ENSURE THEY ARE USED FOR THEIR INTENDED PURPOSE. X X X X X X 1 0 0 JENNIFER CRYDER CPA MBA CEO, SECRETARY 354985 0 53000 0 368 0 29105 0 25077 0 462535 0 0 0 ADAM BATCHELOR COO 220884 0 24000 0 202 0 20643 0 25652 0 291381 0 0 0 ALLISON HENRY CPA CGMA VP PROF & TECH STANDARDS 225514 0 16500 0 886 0 15675 0 1333 0 259908 0 0 0 HENRY BERNET VP TECHNOLOGY 181897 0 6500 0 29659 0 17476 0 23052 0 258584 0 0 0 PETER CALCARA VP GOVERNMENT RELATIONS 187393 0 15000 0 1201 0 17476 0 28378 0 249448 0 0 0 ROBERT WILKER CEO CPAX & VP OF OPERATIONS 166692 0 17250 0 151 0 9108 0 19856 0 213057 0 0 0 ERIC ELMORE VP MARKETING & MEMBER EXPE 160395 0 12000 0 587 0 14069 0 12783 0 199834 0 0 0 JONATHAN BOEHMKE DEVELOPMENT & DATA MANAGER 175929 0 0 0 146 0 14075 0 656 0 190806 0 0 0 HEATHER TROWER CPA PROF & TECH STANDARDS MANA 155057 0 0 0 314 0 10487 0 20335 0 186193 0 0 0 JESSICA D' AMICO VP PROGRAMS & FOUNDATION 148799 0 7000 0 123 0 2605 0 21124 0 179651 0 0 0 KYLE BICKHART CPA CFO - AS OF JUL 2024 160000 0 0 0 0 0 0 0 0 0 160000 0 0 0 KELLY WAFFLE DIRECTOR, INNOVATION & GROWTH 144088 0 0 0 740 0 2605 0 12076 0 159509 0 0 0 PART I, LINE 4A AS DISCLOSED ON SCHEDULE J, PART II, COLUMN B(III), HENRY BERNET'S COMPENSATION REPORTED ON FORM 990, PART VII INCLUDED $29,524 FOR SEVERANCE; TERMS AND CONDITIONS WERE AS FOLLOWS: AS PART OF A STANDARD EMPLOYMENT CONTRACT AGREEMENT, SEVERANCE WAS RECEIVED AT TERMINATION BASED ON THE CONDITION THAT THEY RELEASE THEIR RIGHTS TO REPORT ANY LITIGATION AGAINST PICPA. FORM 990, PART VI, SECTION A, LINE 6 THE CPA MEMBERS OF THE PICPA WITH VOTING RIGHTS SHALL CONSIST OF FOUR CLASSES: CPA MEMBERS, NON-RESIDENT CPA MEMBERS, RETIRED CPA MEMBERS, AND LIFE MEMBERS. CPA MEMBERS: ANY PERSON WHO IS A CERTIFIED PUBLIC ACCOUNTANT OF PENNSYLVANIA OR ANOTHER STATE OR POLITICAL SUBDIVISION OF THE UNITED STATES, OR WHO IS A CERTIFIED PUBLIC ACCOUNTANT OR THE SUBSTANTIAL EQUIVALENT THEREOF OF A FOREIGN COUNTRY OR POLITICAL SUBDIVISION OF SUCH FOREIGN COUNTRY SHALL BE ELIGIBLE TO APPLY TO BECOME A CPA MEMBER. NON-RESIDENT CPA MEMBERS: ANY PERSON WHO IS A CERTIFIED PUBLIC ACCOUNTANT AND WHO DOES NOT RESIDE IN PENNSYLVANIA AND IS NOT EMPLOYED IN PENNSYLVANIA SHALL BE ELIGIBLE TO APPLY TO BECOME A NON-RESIDENT CPA MEMBER. RETIRED CPA MEMBERS: ANY CPA MEMBER OR NON-RESIDENT CPA MEMBER WHO IS NOT ENGAGED IN THE PRACTICE OF PUBLIC ACCOUNTING OR OTHER EMPLOYMENT AND IS NOT CURRENTLY SEEKING EMPLOYMENT MAY REQUEST TRANSFER TO RETIRED MEMBERSHIP PROVIDED THEY HAVE BEEN A MEMBER IN GOOD STANDING FOR AT LEAST ONE YEAR IMMEDIATELY PRECEDING THEIR REQUEST TO TRANSFER TO RETIRED MEMBERSHIP. LIFE MEMBER: ANY CPA MEMBER, NON-RESIDENT CPA MEMBER, OR RETIRED CPA MEMBER WHO HAS BEEN A MEMBER OF THE PICPA FOR FORTY CONSECUTIVE YEARS SHALL BE ELIGIBLE FOR ELECTION TO LIFE MEMBERSHIP. LIFE MEMBERS SHALL NOT BE REQUIRED TO PAY MEMBERSHIP DUES. THE NON-CPA MEMBERS OF THE PICPA WITHOUT VOTING RIGHTS SHALL CONSIST OF FIVE CLASSES: CANDIDATE FOR ADMISSION, STUDENT AFFILIATE, ACCOUNTING AFFILIATE, ASSOCIATE MEMBER, AND CGMA ASSOCIATE MEMBER CANDIDATE FOR ADMISSION: ANY INDIVIDUAL WHO HAS PASSED THE UNIFORM CPA EXAM, BUT WHO HAS NOT MET THE OTHER REQUIREMENTS IN ORDER TO BE GRANTED A CERTIFICATE AS A CERTIFIED PUBLIC ACCOUNTANT WILL BE ADMITTED AS A CANDIDATE FOR ADMISSION OF THE INSTITUTE. STUDENT AFFILIATE: ANY STUDENT ENROLLED FULL-TIME IN AN ACCREDITED COLLEGE OR UNIVERSITY IN AN UNDERGRADUATE OR GRADUATE PROGRAM AND IS MAJORING IN ACCOUNTING OR A RELATED FIELD MAY SEEK TO BECOME A STUDENT AFFILIATE. ACCOUNTING AFFILIATE: ANY PERSON WHO HAS GRADUATED FROM AN ACCREDITED COLLEGE OR UNIVERSITY WITH A BACCALAUREATE OR A GRADUATE DEGREE IN ACCOUNTING OR A RELATED FIELD, MAY SEEK TO BECOME AN ACCOUNTING AFFILIATE. ASSOCIATE MEMBER: ANY PERSON WITH A BACCALAUREATE DEGREE WHO DOES NOT QUALIFY FOR ANOTHER CLASS OF MEMBERSHIP MAY APPLY TO BECOME AN ASSOCIATE MEMBER. APPLICANTS FOR ASSOCIATE MEMBERSHIP MUST HAVE A BACCALAUREATE DEGREE; BE EMPLOYED IN PUBLIC ACCOUNTING, ACCOUNTING EDUCATION, OR A FINANCE OR ACCOUNTING POSITION IN GOVERNMENT OR INDUSTRY; AND MEET ANY ADDITIONAL REQUIREMENTS SET BY THE BOARD OF DIRECTORS. CGMA ASSOCIATE MEMBER: ANY PERSON WHO IS NOT ELIGIBLE FOR CPA MEMBERSHIP BUT IS PURSUING OR CURRENTLY HOLDS THE CHARTERED GLOBAL MANAGEMENT ACCOUNTANT (CGMA) CREDENTIAL MAY SEEK TO BECOME A CGMA ASSOCIATE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A ALL CPA MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE CPA MEMBERS OF THE PICPA HAVE THE POWER TO SELECT THE AT-LARGE MEMBERS OF THE BOARD AND COUNCIL, AS WELL AS MEMBERS OF SELECTED COMMITTEES. IN ADDITION, AMENDMENTS TO THE BYLAWS MUST BE APPROVED BY TWO-THIRDS OF CPA MEMBERS OF THE PICPA SO VOTING. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO SUBCOMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY, THEREFORE THE IRS INSTRUCTIONS REQUIRE FORM 990, PART VI, SECTION A, LINE 8B TO BE ANSWERED NO. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY MANAGEMENT AND THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C PICPA HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH IS REVIEWED AND ACKNOWLEDGED ANNUALLY BY PICPA BOARD MEMBERS. THIS WRITTEN CONFLICT OF INTEREST DOCUMENT IS PROVIDED TO EACH OF THE ABOVE INDIVIDUALS AT THE FIRST ORGANIZATIONAL MEETING FOLLOWING THE INSTALLATION OF THE NEW LEADERSHIP AT THE PICPA ANNUAL MEETING. A SIGNED ACKNOWLEDGMENT OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MAINTAINED IN THE PICPA HEADQUARTERS AND IS MONITORED AND ENFORCED BY THE CEO. IF THERE IS A DISAGREEMENT OR UNCERTAINTY AS TO WHETHER OR NOT A CONFLICT OF INTEREST EXISTS, A FORMAL DETERMINATION WILL BE MADE BY THE BOARD. ALL INDIVIDUALS REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY HAVE AN ONGOING DUTY TO DISCLOSE CONFLICTS OF INTEREST AS THEY ARISE. IN ADDITION, ALL PICPA EMPLOYEES ARE REQUIRED TO REVIEW AND ACKNOWLEDGE THE PICPA CODE OF CONDUCT FOR EMPLOYEES POLICY, WHICH INCLUDES A COPY OF THE PICPA CONFLICT OF INTEREST POLICY. THE SIGNED ACKNOWLEDGEMENT THE PICPA CODE OF CONDUCT FOR EMPLOYEES POLICY IS PROVIDED BY ALL PICPA EMPLOYEES AT THE BEGINNING OF THE FISCAL YEAR (MAY 1), OR UPON EMPLOYMENT. AS PART OF THE CONFLICT OF INTEREST POLICY, ALL EMPLOYEES SHALL HAVE A CONTINUING DUTY TO DISCLOSE CONFLICTS OF INTEREST AS THEY ARISE. ALL OFFICERS, KEY EMPLOYEES, AND OTHER VICE-PRESIDENTS ARE REQUIRED TO ALSO ANNUALLY COMPLETE CONFLICT OF INTEREST DISCLOSURE STATEMENTS. IN THE EVENT THAT AN INDIVIDUAL ABOVE HAS A PERSONAL INTEREST OR A CONFLICT OF INTEREST THAT ARISES, IT MUST BE DISCLOSED IN WRITING TO THE CEO IMMEDIATELY. THEREAFTER, THAT INDIVIDUAL SHALL REFRAIN FROM ANY PORTION OF ANY MEETING WHEN THESE MATTERS ARE DISCUSSED OR CONSIDERED AS THEIR PRESENCE COULD INHIBIT FREE DISCUSSION OF THE MATTER. MINUTES OF APPROPRIATE MEETINGS SHOULD REFLECT THAT SUCH DISCLOSURE WAS MADE, AND THAT SUCH PERSON WAS NOT PRESENT DURING DISCUSSIONS OF, AND ABSTAINED FROM VOTING ON, THE CONFLICT MATTER. FORM 990, PART VI, SECTION B, LINE 15A PICPA'S COMPENSATION COMMITTEE CONSISTS OF PICPA'S IMMEDIATE PAST PRESIDENT, PRESIDENT, AND PRESIDENT-ELECT. EACH YEAR, THE COMPENSATION COMMITTEE CONVENES TO REVIEW THE COMPENSATION OF THE CEO. THE ANNUAL SALARY REVIEW CONSISTS OF A MULTI-STEP PROCESS 1) THE CEO PREPARES ANNUAL OBJECTIVES AND GOALS WHICH ARE REVIEWED AND APPROVED BY THE COMMITTEE; 2) THE PRESIDENT AND PRESIDENT-ELECT COMPARE CEO COMPENSATION LEVELS WITH THEIR COUNTERPARTS IN THE 11 LARGEST STATE CPA SOCIETIES, REVIEW COMPENSATION LEVELS AS DISCLOSED ON OTHER COMPARABLE ORGANIZATIONS' 990S AND PERIODICALLY ENGAGES AN INDEPENDENT COMPENSATION CONSULTANT TO SURVEY THE MARKETPLACE; 3) THE COMMITTEE REVIEWS THE RESULTS OF AN ANNUAL COMPENSATION SURVEY CONDUCTED BY ONE OF THE STATE CPA SOCIETIES; AND 4) THE COMMITTEE REVIEWS THE SUMMARY OF CEO ACCOMPLISHMENTS BASED ON THE STATED OBJECTIVES AND GOALS. MINUTES OF THE MEETING ARE PREPARED AND MAINTAINED BY THE COMPENSATION COMMITTEE. THE FINAL SALARY FOR THE CEO IS COMMUNICATED TO THE CEO AND CFO FROM THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE WILL RECONVENE NEAR THE END OF THE FISCAL YEAR TO DETERMINE IF ANY ADDITIONAL BONUS WILL BE PAID TO THE CEO UNDER THE TERMS OF THE CEO'S CONTRACT WITH THE PICPA. THE CEO PRESENTS ANNUALLY TO THE COMPENSATION COMMITTEE AN ANALYSIS OF THE PERFORMANCE OF THE ORGANIZATION'S OTHER OFFICER(S) AND KEY EMPLOYEE(S). AT THAT TIME THE COMPENSATION COMMITTEE REVIEWS AND APPROVES COMPENSATION BONUSES, IF ANY, FOR THIS GROUP, AS SUGGESTED BY THE CEO. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE COMBINED FINANCIAL STATEMENTS ARE ALSO POSTED ON WWW.PICPA.ORG. PICPA FOUNDATION FOR EDUCATION AND RESEARCH 2001 MARKET ST STE 950 PHILADELPHIA PA 19103 222470981 TO PROVIDE A BROAD SPECTRUM OF HIGH-QUALITY EDUCATIONAL PROGRAMS PA 501(C)(3) LINE 10 PICPA 1 PENNSYLVANIA CPA FOUNDATION 2001 MARKET ST STE 950 PHILADELPHIA PA 19103 815449140 TO SUPPORT CAREERS IN ACCOUNTING AND PURSUIT OF CPA CREDENTIAL PA 501(C)(3) LINE 12A, I PICPA 1 PENNSYLVANIA INSTITUTE OF CPAS INSURANCE TRUST 2001 MARKET ST STE 950 PHILADELPHIA PA 19103 236546724 PROVIDE INSURANCE PLANS TO MEMBERS, THEIR EMPLOYEES & EMPLOYEES OF THE PICPA PA PICPA T 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 PENNSYLVANIA CPA FOUNDATION B 457340 CASH PICPA FOUNDATION FOR EDUCATION AND RESEARCH N 69810 CASH PICPA FOUNDATION FOR EDUCATION AND RESEARCH O 2035770 CASH PICPA FOUNDATION FOR EDUCATION AND RESEARCH Q 2821473 CASH PENNSYLVANIA CPA FOUNDATION O 593117 CASH PENNSYLVANIA CPA FOUNDATION Q 281065 CASH