2024-04-15T14:56:45-07:00 2023-05-31 752593210 Sutton Frost Cary LLP 200 E Front St Suite 200 Arlington TX 76011 990 2022-06-01 750886417 TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS TEXA 9726878500 14131 MIDWAY ROAD 850 ADDISON TX 75001 EDITH C COGDELL CFO 2024-04-15 true EDITH C COGDELL 999009999 true Kimberly D Crawford P00446484 8176498083 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z JODI ANN RAY 14131 MIDWAY ROAD 850 ADDISON TX 75001 9350805 false 2503 X WWW.TX.CPA X 1915 TX THE TEXAS SOCIETY OF CPAS EXISTS TO SUPPORT ITS MEMBERS IN THEIR PROFESSIONAL ENDEAVORS AND TO PROMOTE THE VALUE AND HIGH STANDARDS OF TEXAS CPAS. 15 15 43 525 112828 7431 211955 127565 6432798 6231670 302944 234844 259059 583125 7206756 7177204 0 0 4066714 4262925 0 0 2461465 2783806 6528179 7046731 678577 130473 14362977 15075546 4723866 5675175 9639111 9400371 THE TEXAS SOCIETY OF CPAS EXISTS TO SUPPORT ITS MEMBERS IN THEIR PROFESSIONAL ENDEAVORS AND TO PROMOTE THE VALUE AND HIGH STANDARDS OF TEXAS CPAS. false false MEMBER SERVICES: WITH MORE THAN 28,000 MEMBERS, TXCPA IS THE LARGEST, MOST INFLUENTIAL ASSOCIATION OF ACCOUNTING AND FINANCE PROFESSIONALS IN TEXAS, DEDICATED TO SUPPORTING ONE ANOTHER, AND PROMOTING AND PROTECTING THE VALUE OF THE CPA DESIGNATION. SINCE 1915, OUR MEMBERS HAVE COUNTED ON TXCPA FOR A WIDE ARRAY OF PROFESSIONAL RESOURCES AND TO STAY UP-TO-DATE ON CRITICAL PROFESSIONAL ISSUES. WE ADVANCE THE ACCOUNTING PROFESSION IN TEXAS FROM INFLUENCING POLICY AND REGULATION, TO SHAPING THE PERCEPTION OF CPAS ACROSS THE STATE. WE PROTECT THE ETHICS, INTEGRITY AND HIGH STANDARDS OF OUR PROFESSION. WE PROVIDE RESOURCES, EDUCATION AND PROFESSIONAL DEVELOPMENT TO MAINTAIN EXCELLENCE IN OUR WORK. WE DEFEND AND PROMOTE THE VALUE OF CPAS. WE ARE A POWERFUL BUSINESS NETWORK ACROSS THE STATE. IN CITIES BIG AND SMALL WE FORM A LOCAL COMMUNITY OF SUPPORTIVE FRIENDS AND COLLEAGUES. AND AT COLLEGES AND UNIVERSITIES WE ARE A BEACON FOR THE PROFESSION. OUR MEMBERS ARE HIGHLY TRAINED STRATEGIC ADVISORS, CIVIC LEADERS AND RESPECTED IN THEIR COMMUNITIES. THEY REPRESENT THE BEST OF OUR FIELD, AND WE REPRESENT THEM AS THE ELITE BUSINESS PROFESSIONALS THEY ARE. PEER REVIEW: 1,598 FIRMS PARTICIPATED, 116 REVIEWS WERE COMPLETED AND TECHNICAL REVIEW SERVICES WERE PROVIDED TO TWO NEIGHBORING STATES. MEMBERS OF AICPA AND TXCPA ARE REQUIRED BY THEIR RESPECTIVE BYLAWS TO BE PRACTICING IN FIRMS THAT ARE ENROLLED IN AN APPROVED PRACTICE MONITORING PROGRAM IF THEY HAVE AN ACCOUNTING AND AUDITING PRACTICE. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY RULES ALSO REQUIRE ALL TEXAS FIRMS IN PUBLIC PRACTICE TO BE ENROLLED IN AN APPROVED PRACTICE MONITORING PROGRAM AS DESCRIBED IN THE Rules Section 527.4 Enrollment and Participation.A FIRM IS CONSIDERED TO BE IN PUBLIC PRACTICE IF IT PERFORMS COMPILATIONS OR REVIEWS UNDER THE STATEMENTS ON STANDARDS FOR ACCOUNTING AND REVIEW SERVICES, FORECASTS, PROJECTIONS OR ANY OTHER ENGAGEMENTS UNDER THE STATEMENTS ON STANDARDS FOR ATTESTATION ENGAGEMENTS, ANY AUDITS UNDER THE STATEMENTS ON AUDITING STANDARD OR GOVERNMENTAL AUDITING STANDARDS AND CERTAIN OTHER SPECIAL REPORTS. REGULATORY AND LEGISLATIVE: ACCOUNTING PROFESSION, STATE TAXATION AND BUSINESS ISSUES TXCPA IS THE VOICE OF CPAS AT THE TEXAS CAPITOL AND ALL LEVELS OF GOVERNMENT, WORKING TO ADVANCE AND PROTECT THE ACCOUNTING PROFESSION. TXCPA WORKS TO ENSURE STATE LEGISLATORS AND GOVERNMENT AGENCIES UNDERSTAND THE IMPORTANCE OF THE ACCOUNTING PROFESSION TO THE STATE ECONOMY AND TO MAKE SURE THAT THE PROFESSIONS OPINIONS ARE RESPECTED AND UNDERSTOOD. false false false true false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 28 0 true 43 true true true false false false false false false false X 15 15 false false false false true true false true true false true true true true true true true true true true false X X EDITH C COGDELL 9726878500 14131 MIDWAY RD 850 ADDISON TX 75001 JODI ANN RAY PRES/CEO/EX-OFF 26.75 10.75 X X 433122 0 48511 EDITH C COGDELL CFO 26.50 11.00 X 201871 0 23940 JERREL L CROSS DIR-PEER REVIEW 37.50 0.00 182515 0 33094 MELINDA H BENTLEY COO 29.25 8.25 171078 0 31081 KENNETH BESSERMAN DIR-GOV AFFAIRS 30.00 7.50 158683 0 27755 DIANE C JOINER CHAPTER ED-AUSTIN 37.50 0.00 126972 0 27518 DIPESH PATEL TECNICAL REVIEWER 37.50 0.00 121784 0 24776 ADEBIMPE MCMILLON TECHICAL REVIEWER 37.50 0.00 115287 0 23903 STEPHANIE KING ACCOUNTING MANAGER 29.00 8.50 102347 0 25352 SHEILA ENRIQUEZ CHAIR 3.00 0.00 X X 0 0 0 TIMOTHY PIKE CHAIR-ELECT 2.00 0.00 X X 0 0 0 JASON FREEMAN PAST CHAIR 1.00 0.00 X X 0 0 0 MELANIE GEIST Treasurer 1.00 0.00 X X 0 0 0 ANGELA RAGAN Treasurer-ELECT 1.00 0.25 X X 0 0 0 JESUS DOMINGUEZ Secretary 0.50 0.25 X X 0 0 0 ROBERT HECKAMAN Director 0.50 0.00 X 0 0 0 JENNIFER JOHNSON Director 0.50 0.00 X 0 0 0 BEN SIMISKEY Director 0.50 0.00 X 0 0 0 DARRELL GROVES Director 0.50 0.00 X 0 0 0 JIMMY HUDSON Director 0.50 0.00 X 0 0 0 TRAM LE Director 0.50 0.25 X 0 0 0 MISTY MATA Director 0.50 0.00 X 0 0 0 EKATERINA RHODEN Director 0.50 0.00 X 0 0 0 AMY TAYLOR Director 0.50 0.00 X 0 0 0 1613659 265930 9 false true false ABILA INC 10800 PECAN PARK BLVD 400 AUSTIN TX 78750 SOFTWARE PROVIDER 118902 ALDRIDGE 1320 GREENWAY DR STE 760 IRVING TX 75038 IT OUTSOURCING 201159 2 127565 127565 CHAPTER SUPPORT 813920 464700 464700 MEMBER DUES 813920 4689509 4689509 OTHER INCOME 813920 127329 14501 112828 PEER REVIEW 813920 950132 950132 6231670 315345 315345 0 158125 158125 0 2093100 2173601 -80501 -80501 -80501 0 0 0 INTERCOMPANY ALLOCATIONS 813920 425000 425000 425000 7177204 6543842 112828 392969 0 0 0 0 1311650 0 2271070 189594 251328 239283 0 50535 68566 56000 0 0 501586 10907 71719 0 0 348741 177500 0 476503 0 0 6635 76705 DUES & SUBSCRIPTIONS 322712 CREDIT CARD FEES 244284 EQUIPMENT RELATED COSTS 177046 Postage and Shipping 68413 125954 7046731 0 0 0 1666355 860610 2449042 2383435 0 26330 43889 0 0 0 0 0 723595 643446 9498 80149 10044353 10409787 0 0 0 167399 1297676 14362977 15075546 809344 841027 3353501 3125070 561021 1709078 4723866 5675175 X 9639111 9400371 9639111 9400371 14362977 15075546 130473 -369213 X false true X true false false false false true 4689509 56000 56000 375161 46579 1035 45544 1056 1054 2 675960 641357 34603 80149 PREPAID EXPENSES 239171 RIGHT OF USE ASSET 1058505 1297676 INTERCOMPANY PAYABLE 631604 OPERATING LEASE LIABILITY 1077474 1709078 X 6374005 -369213 -369213 6743218 433986 433986 7177204 6612745 -433986 -433986 7046731 7046731 Part X : FIN48 Footnote GAAP requires the evaluation of tax positions taken in the course of preparing the Organizations tax returns and recognition of a tax liability (or asset) if the Organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). Management has analyzed the tax positions taken by the Organization, and has concluded that as of May 31, 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the combined financial statements. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S INTERCO OVERHEAD ALLOC & OTHER REIMB $433986 X X X X X X false false false DIANE C JOINER CHAPTER ED-AUSTIN 126076 500 396 12770 14748 154490 EDITH C COGDELL CFO 190629 10000 1242 7912 16028 225811 JERREL L CROSS DIR-PEER REVIEW 171335 5000 6180 17722 15372 215609 JODI ANN RAY PRES/CEO/EX-OFF 381880 50000 1242 29600 18911 481633 KENNETH BESSERMAN DIR-GOV AFFAIRS 152393 5000 1290 13369 14386 186438 MELINDA H BENTLEY COO 160628 10000 450 17052 14029 202159 Part I, Line 1a: Relevant information in regards to selections on 1a. On occasion we pay for companion travel for board members in conjunction with governance meetings and other Society business. Such amounts are reported as taxable income to the board members when applicable. Form 990, Part VI, Section A, Line 6 CPAs are voting members. Affiliate types of membership are non-voting classes. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED IN DETAIL BY THE PRESIDENT & CEO AND CFO. IN ADDITION, THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS OF THE TXCPA WITH THE OPPORTUNITY FOR THEM TO ASK QUESTIONS AND PROVIDE FEEDBACK. Form 990, Part VI, Section B, Line 12c EACH OFFICER, DIRECTOR, AND KEY EMPLOYEE MUST ANNUALLY SIGN A STATEMENT THAT HE/SHE IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Section B, Line 15a PRESIDENT/CEO'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE & IS PRIMARILY MERIT BASED. CFO DETERMINED BY CEO AND IS MERIT/CPI BASED. REMAINDER CPI ADJUSTED FOR MERIT, CEO APPROVES. COMPENSATION COMMITTEE APPROVES IN TOTAL. EVERY THREE YEARS, AN INDEPENDENT CONSULTANT IS ENGAGED TO GRADE EMPLOYEE POSITIONS BASED ON JOB DESCRIPTIONS AND TO SET PAY GRADES BASED ON COMPENSATION OF COMPARABLE ENTITIES IN THE SAME GEOGRAPHICAL AREA. In addition, other market data for similar positions is taken into consideration Form 990, Part VI, Section B, Line 15b SEE THE EXPLANATION FOR LINE 15A ABOVE. Form 990, Part VI, Section C, Line 19 the organizations bylaws and most recent tax return and combined audit report are available on the TXCPA website. Other governing documents are available upon request. ACCOUNTING EDUCATION FOUNDATION 14131 MIDWAY RD 850 ADDISON TX 75001 756026826 SCHOLARSHIPS FOR STUDENTS AND MEMBER CPE TX 501(C)(3) 10 NA false TXCPA PAC 14131 MIDWAY RD 850 ADDISON TX 75001 742026054 ADVOCATE FOR THE PROFESSION TX 527 N/A NA false TXCPA INSURANCE TRUST 14131 Midway RD 850 ADDISON TX 75001 756447640 PROVIDING INSURANCE TO TXCPA MEMBERS TX N/A TRUST false false true false false false false false false false false false false false true true false false false false ACCOUNTING EDUCATION FOUNDATION b 150000 Cash given