2026-04-15T12:09:57-07:00 2025-05-31 752593210 Sutton Frost Cary LLP 200 E Front St Suite 200 Arlington TX 76011 990 2024-06-01 750886417 TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS TEXA 9726878500 14131 MIDWAY ROAD 850 ADDISON TX 75001 JACOB BRIGGS CFO 2026-04-15 true true Ileana Gamillo Esparza P02424259 8176498083 2024 2025-03-06 01:10:19Z JODI ANN RAY 14131 MIDWAY ROAD 850 ADDISON TX 75001 8270025 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. 19 19 44 550 149291 51730 134251 150186 6098900 6550200 402944 496680 599061 648604 7235156 7845670 0 0 4240123 4260264 0 0 2883527 2998053 7123650 7258317 111506 587353 15950897 17275154 5585767 5831816 10365130 11443338 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: OVER 1,200 FIRMS PARTICIPATED IN THE PEER REVIEW PROGRAM 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.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 42 0 true 44 true true true false false false false false false false X 19 19 true false false false true true false true true false true true true true true true true true true true false X JACOB BRIGGS 9726878500 14131 MIDWAY RD 850 ADDISON TX 75001 JODI ANN RAY President & CEO 26.75 10.75 X X 457005 0 34800 Melinda H Bentley Chief Operating 29.25 8.25 X 195001 0 36528 KENNETH BESSERMAN DIR-GOV AFFAIRS 30.00 7.50 168460 0 35196 Dipesh Patel Director, Peer Review 37.50 0.00 152164 0 31686 BARRY KAPLAN DIRECTOR - LEARNING 0.00 37.50 150847 0 26340 Christine Wells Technical Reviewer 37.50 0.00 130701 0 16386 Edith C COgdell - Thru 72024 CFO 26.50 11.00 X 134083 0 12733 STEPHANIE KING ACCOUNTING MANAGER 29.00 8.50 112463 0 26168 Rori Shaw Manager Chapter Op 36.50 1.00 101615 0 24109 Jacob Briggs From 92024 CFO 26.50 11.00 X 42758 0 4489 TIMOTHY PIKE PAST CHAIR 1.00 0.25 X X 0 0 0 MOHAN KURUVILLA CHAIR 3.00 0.00 X X 0 0 0 WILLIAM KELLEY CHAIR-ELECT 2.00 0.00 X X 0 0 0 CHRISTINA MONDRIK Treasurer 1.00 0.25 X X 0 0 0 TRAM LE Treasurer-ELECT 1.00 0.50 X X 0 0 0 DARRELL GROVES Secretary 0.50 0.00 X X 0 0 0 JOSHUA LEBLANC Director 0.50 0.25 X 0 0 0 ELAINE FLESCH Director 0.50 0.00 X 0 0 0 OMAR RODRIGUEZ Director 0.50 0.00 X 0 0 0 RYAN BARTHOLOMEE Director 0.50 0.00 X 0 0 0 BRYAN EDWARDS Director 0.50 0.00 X 0 0 0 Kelechukwu Onwuneme Director 0.50 0.00 X 0 0 0 MISTY MATA Director 0.50 0.00 X 0 0 0 KENNETH BROOM Director 0.50 0.00 X 0 0 0 AMY TAYLOR Director 0.50 0.00 X 0 0 0 MELANIE GEIST Director 0.50 0.00 X 0 0 0 CHARLOTTE JUNGEN Director 0.50 0.00 X 0 0 0 TRACIE MILLER Director 0.50 0.25 X 0 0 0 JEFFERY SMITH Director 0.50 0.00 X 0 0 0 1645097 248435 9 false true false ALDRIDGE 1320 GREENWAY DR STE 760 IRVING TX 75038 IT OUTSOURCING 184116 Downright Austin a Renaissance Hotel 701 E 11St AUSTIN TX 76701 Hotel 105709 CP GREENHILL LLC 2020 SALZEDO ST CORAL GABLES FL 33134 RENT 240518 GrowthZone 23973 Hazelwood Dr S Ste 100 Nisswa MN 56468 Management Software 112813 Matrix Group International Inc 2611 S Clark St 330 Arlington VA 22202 Website Designer 122380 5 150186 150186 CHAPTER SUPPORT 813920 709920 709920 MEMBER DUES 813920 4391752 4391752 OTHER INCOME 813920 419200 269909 149291 PEER REVIEW 813920 1029328 1029328 6550200 394426 394426 0 219466 219466 4138 4138 4138 4138 526609 424355 102254 102254 102254 0 0 0 Management Fee 813920 425000 425000 425000 7845670 6830047 149291 716146 0 0 0 0 1328620 0 2215126 177404 290869 248245 0 33499 87599 65430 0 0 665289 0 101218 0 0 300548 288021 0 542596 0 0 11471 81460 DUES & SUBSCRIPTIONS 451123 CREDIT CARD FEES 247706 Postage and Shipping 63395 Printing and Publications 36319 22379 7258317 0 0 0 1375233 2235664 1632879 832693 0 75514 44315 0 0 0 0 0 813597 565877 63903 247720 11665781 12903939 0 0 0 1137587 1010823 15950897 17275154 852469 795319 3277161 3736537 1456137 1299960 5585767 5831816 X 10365130 11443338 10365130 11443338 15950897 17275154 587353 490855 X false true X true false false false false true 4391751 65430 65430 351340 46579 13456 33123 767018 552421 214597 247720 PREPAID EXPENSES 225602 RIGHT OF USE ASSET 785221 1010823 INTERCOMPANY PAYABLE 426430 OPERATING LEASE LIABILITY 873530 1299960 X 7911525 490855 490855 7420670 425000 425000 7845670 6833317 -425000 -425000 7258317 7258317 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, 2025, 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 Management Fee $425000 X X X X X X false false false BARRY KAPLAN DIRECTOR - LEARNING 146367 2500 1980 10206 16134 177187 Dipesh Patel Director, Peer Review 146864 5000 300 16149 15537 183850 JODI ANN RAY President & CEO 405763 50000 1242 34800 491805 KENNETH BESSERMAN DIR-GOV AFFAIRS 160670 6500 1290 18776 16420 203656 Melinda H Bentley Chief Operating 183759 10000 1242 20369 16159 231529 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 2 MEMBERS OF THE BOARD OF DIRECTORS MAY BE MARRIED TO ONE ANOTHER, HAVE A PARENT-CHILD RELATIONSHIP, OR BE SIBLINGS. ALSO, SOME DIRECTORS ARE EMPLOYEES OF CPA FIRMS IN WHICH OTHER DIRECTORS OWN A MAJORITY INTEREST. 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 CHIEF FINANCIAL OFFICER REVIEWS A DRAFT OF THE RETURN WITH THE TREASURER, AND AS APPROPRIATE, WITH THE CPA PREPARER. THE CFO FURTHER DISCUSSES ANY ISSUES THAT ARISE WITH THE APPROPRIATE BOARD MEMBER OR KEY EMPLOYEE. 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 COMPENSATION REVIEW & APPROVAL PROCESS - CEO & TOP MANAGEMENT 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 POSITIONS IS TAKEN INTO CONSIDERATION ENTITIES IN THE SAME GEOGRAPHICAL AREA. IN ADDITION, OTHER MARKET DATA FOR SIMILAR FORM 990. Form 990, Part VI, Section B, Line 15b COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES PRESIDENT/CEO DETERMINED BY COMPENSATION COMMITTEE 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. Form 990, Part VI, Section C, Line 19 TXCPA MAKES TAX RETURNS AND OTHER DOCUMENTS AVAILABLE ON THE WEBSITE, IN COMPLIANCE WITH THE TIME PERIODS SPECIFIED IN THE INTERNAL REVENUE CODE AND THE REGULATIONS. 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 false false false false false false false false false false false false true true false false false false