2024-05-13T11:54:53-05:00 2023-06-30 WITHUMSMITHBROWNPC 200 S ORANGE AVESTE 1200 ORLANDO FL 328013400 990 2022-07-01 590578470 FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS INC % SHELLY WEIR FLOR 8502242727 250 SOUTH ORANGE AVE Suite 300P ORLANDO FL 32801 SHELLY WEIR PRESIDENT / CEO 8502242727 2024-05-15 true SHELLY WEIR 999009999 ERIK A HALLUSKA CPA P01954172 4078491569 2024-05-15 2 2022 2023-04-26 12:10:37Z SHELLY WEIR 250 SOUTH ORANGE AVE300P ORLANDO FL 32801 7973225 false X WWW.FICPA.ORG X 1905 FL TO PROTECT THE VALUE OF THE CPA LICENSE, PROMOTE THE ACCOUNTING PROFESSION, EDUCATE & ENRICH THE PROFESSIONAL EXCELLENCE OF THE MEMBER WE SERVE, AND INNOVATE THROUGH FORWARD-THINK 28 28 57 399 92316 29897 0 0 7183405 7234330 259913 485680 46401 38133 7489719 7758143 211425 230149 0 0 4072817 4196676 0 0 0 3460985 3255541 7745227 7682366 -255508 75777 18346520 22838644 2673497 6070258 15673023 16768386 TO PROTECT THE VALUE OF THE CPA LICENSE, PROMOTE THE ACCOUNTING PROFESSION, EDUCATE & ENRICH THE PROFESSIONAL EXCELLENCE OF THE MEMBERS WE SERVE, AND INNOVATE THROUGH FORWARD-THINKING LEADERSHIP. false false CPE CLASSES HELD THROUGHOUT THE STATE FOR BOTH MEMBERS AND NON-MEMBERS AND NON-MEMBERS The Institute advocates for Florida CPAs. The Institute plays a key role in protecting the interests of all CPAs throughout the state of Florida. THE INSTITUTE PROVIDES A QUALITY REVIEW SERVICE IN CONJUNCTION WITH REQUIREMENTS SET FORTH BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC. FOR ONGOING QUALITY REVIEWS OF CPA FIRMS. false false true true false false false false true true false false true true true false true false false false false false false false false false true false true false false false false false false false false false false false true true false false true 37 0 true 57 true true true false false false false false false false X 28 28 true false false false true true false true true false true true false true true true true true true true false X SHELLY WEIR 8502242727 250 SOUTH ORANGE AVE SUITE 300P ORLANDO FL 32801 X Shelly Weir President/CEO 40.0 1.0 X 352458 0 39067 Donna Son Chief Operating Officer 40.0 1.0 X 208927 0 20091 Paul Brown Director of Technical Services 40.0 0.0 X 141064 0 32600 Kristin High Chief Financial Officer 40.0 1.0 X 137296 0 24023 Ivey Rose Smith VP of Membership 40.0 0.0 X 113121 0 34726 Justin Thames Chief External Affairs Officer 40.0 1.0 X 126070 0 5580 Carrie Summerlin Chief Growth & innovat officer 40.0 1.0 X 121717 0 8805 Mia Thomas Sr Director of Learning 40.0 1.0 X 108888 0 8578 Julian Dozier Chair 4.0 0.0 X X 0 0 0 Key O'Keefe Chair-Elect 4.0 0.0 X X 0 0 0 Kristin Bivona Past Chair - Current 4.0 0.0 X X 0 0 0 WG Spoor Past Chair - Current 4.0 0.0 X X 0 0 0 Mindy Rankin Director 4.0 0.0 X 0 0 0 Hector Aguililla Director 3.0 0.0 X 0 0 0 Valrie Chambers Director 3.0 0.0 X 0 0 0 Eduardo Duarte Director 3.0 0.0 X 0 0 0 Jennifer Gunter Director 3.0 0.0 X 0 0 0 Kathryn Horton Director 3.0 0.0 X 0 0 0 Jennifer Keller Director 3.0 1.0 X 0 0 0 Brion Sharpe Director 3.0 0.0 X 0 0 0 Cheri Swain Director 3.0 0.0 X 0 0 0 Kathleen Brothers Region I Representative 2.0 0.0 X 0 0 0 Leslie Welsh Region II Representative 2.0 0.0 X 0 0 0 William Kaser Region III Representative 2.0 0.0 X 0 0 0 Randall Coleman Region IV Representative 2.0 0.0 X 0 0 0 Kristian Nenov Region V Representative 2.0 0.0 X 0 0 0 Alex Welsh BOD Liaison 2.0 0.0 X 0 0 0 Adam Daniels Member-at-Large 1.0 0.0 X 0 0 0 Michael Dupree Member-at-Large 1.0 0.0 X 0 0 0 Ashley Fagan Member-at-Large 1.0 0.0 X 0 0 0 Delia Finnerty Member-at-Large 1.0 0.0 X 0 0 0 Andrew Gay Member-at-Large 1.0 0.0 X 0 0 0 Michael Jerman Member-at-Large 1.0 0.0 X 0 0 0 Karen Lake Member-at-Large 1.0 0.0 X 0 0 0 Robert Maya Member-at-Large 1.0 0.0 X 0 0 0 Chris Oatis Member-at-Large 1.0 0.0 X 0 0 0 Christoper Stemley Member-at-Large 1.0 0.0 X 0 0 0 1309541 0 173470 8 false true false UNLEASHED TECHNOLOGIES 8840 STANFORD BLVD STE 4300 COLUMBIA MD 21045 WEBSITE DEVELOPMENT 169113 1 0 MEMBERSHIP DUES 900099 4107314 4107314 CPE PROGRAMS 511120 2389359 2389359 PEER REVIEW FEES 900099 450227 450227 INSTITUTE ENDORSED PROGRAMS 900099 195114 195114 ADVERTISING 511120 92316 92316 7234330 339922 339922 0 2988 2988 0 0 0 360000 840 193542 21540 166458 -20700 145758 145758 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 35145 35145 35145 7758143 7177159 92316 488668 X 230149 0 0 0 1047409 0 2415502 63896 427460 242409 0 19962 28392 107770 0 22616 335808 94830 177775 526375 0 593491 171750 0 97741 0 0 246598 55017 HONORARIUMS 74300 DUES 51668 FOOD AND BEVERAGE 524533 EDUCATION 39098 87817 7682366 X 1816736 2295340 0 0 0 0 216575 144572 0 0 0 0 0 0 0 0 286741 250466 1837442 622652 990331 1214790 14866614 16029931 0 0 0 0 0 0 169523 2903545 18346520 22838644 695214 1089029 0 0 1978283 2118734 0 0 0 0 0 0 0 0 0 0 0 2862495 2673497 6070258 X 15615402 16710765 57621 57621 15673023 16768386 18346520 22838644 75777 1019586 X X false true X true false FLORIDA CPA POLITICAL ACTION PO BOX 5437 TALLAHASSEE FL 32311 591807799 0 3000 FLORIDA CPA POLITICAL ACTION PO BOX 5437 TALLAHASSEE FL 32311 593714764 0 24525 FLORIDA CPA POLITICAL ACTION PO BOX 5437 TALLAHASSEE FL 32311 593714760 0 25123 FLORIDA CPA POLITICAL ACTION PO BOX 5437 TALLAHASSEE FL 32311 593714762 0 25009 false false true 4107314 325430 -276740 48690 123219 -74529 SCHEDULE C, PART IV: FUNDS ARE RECEIVED FOR THE FLORIDA CPA POLITICAL ACTION COMMITTEES AND ARE IMMEDIATELY TRANSFERED TO THEIR RESPECTIVE PAC ACCOUNTS 2169741 7432 112520 96723 2192970 2428845 37917 -297021 2169741 1996860 73381 358604 2428845 1979723 23688 -6551 1996860 1872927 34817 71979 1979723 0.11360 0.88640 0.00000 false true true 85000 85000 526973 69543 457430 143924 6548 137376 1081545 546561 534984 1214790 DEPOSITS 25444 RIGHT OF USE ASSETS 2878101 2903545 0 LEASE LIABILITY 2862495 2862495 X PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF MULTIPLE INDIVIDUAL FUNDS AND BOARD DESIGNATED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENTS ARE FULLY FUNDED AT JUNE 30, 2023. PART X, LINE 2: The Institute is generally exempt from income taxes under Section 501(c)(6) of the Internal Revenue Code. However, the Institute is subject to tax on unrelated business income arising from advertising and certain commissions. The Institute implemented the accounting requirements associated with uncertainty in income taxes using the provisions of FASB ASC 740, Income Taxes. Using that guidance, tax positions initially need to be recognized in financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. As of June 30, 2023, the Institute has no uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements. The Institute is generally no longer subject to examination by the Internal Revenue Service for years prior to 2020. true FLORIDA INSTITUTE OF CPAS SCHOLARSHIP FOUNDATION PO BOX 5437 TALLAHASSEE FL 32308 596152454 501(C)(3) 230149 BOOK PERSONNEL IN-KIND CONTRIBUTION 1 0 SCHEDULE I, PART IV: The Institute provides certain personnel dedicated to the activities of the Florida Institute of CPAs Scholarship Foundation (the Foundation). The work done by those employees are closely monitored and accounted for by the Institute. The amount of payroll and related expenses are charged to a separate set of books maintained for the Foundation. X X true true X X X false false false Shelly Weir President/CEO 279058 0 65000 0 8400 0 8365 0 30702 0 391525 0 0 0 Donna Son Chief Operating Officer 192594 0 16333 0 0 0 5055 0 15036 0 229018 0 0 0 Kristin High Chief Financial Officer 133499 0 3797 0 0 0 4263 0 19760 0 161319 0 0 0 Paul Brown Director of Technical Services 135625 0 5439 0 0 0 5115 0 27485 0 173664 0 0 0 SCHEDULE J, PART I, LINE 1A: As part of the PRESIDENT/CEO's negotiated and approved employment agreement, the Institute permits the President/CEO to travel first-class for flights in excess of 2 two hours. As an additional part of the arrangement, the Institute also pays for the President/CEO's membership in a social club. FORM 990, PART VI, SECTION A, LINE 6: MEMBERSHIP CONSISTS OF ACCOUNTANTS OR ACCOUNTING STUDENTS THROUGHOUT THE STATE OF FLORIDA. FORM 990; PART VI, SECTION A, LINE 7A: THE GOVERNING BODY IS SELECTED BY A NOMINATING COMMITTEE, WHICH IS MADE UP OF MEMBERS, WHO RECOMMEND THE SLATE OF DIRECTORS TO THE BOARD OF DIRECTORS AND COUNCIL. FORM 990, PART VI, SECTION B, LINE 11: The Finance and Office Advisory Sub-Committee is an appointed sub-committee THAT IS RESPONSIBLE ON BEHALF OF THE GOVERNING BODY FOR REVIEWING THE DRAFT FORM 990. THE FINANCE AND OFFICE ADVISORY COMMITTEE APPROVES THE DRAFT FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: EACH YEAR MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY STATEMENT AND DISCLOSE ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15: THERE IS A COMPENSATION COMMITTEE WHO REVIEWS THE PRESIDENT/CEO'S PERFORMANCE AND COMPENSATION. THEIR FINDINGS ARE PRESENTED TO THE FINANCE AND OFFICE ADVISORY COMMITTEE. AT THE CURRENT TIME, THE PRESIDENT/CEO'S SALARY IS INCLUDED IN HER CONTRACT. SALARY SURVEYS ARE USED TO BENCHMARK ALL SALARIES, INCLUDING KEY EMPLOYEES. ANNUAL EVALUATIONS ARE DONE AND THE PRESIDENT/CEO, WITH THE HELP OF THE HR DIRECTOR, RECOMMENDS KEY EMPLOYEE'S COMPENSATION. IN ADDITION, THE FINANCE AND OFFICE ADVISORY COMMITTEE ALSO APPROVE KEY EMPLOYEE SALARY RECOMMENDATIONS. FORM 990, PART VI, SECTION C, LINE 19: THE ANNUAL AUDIT REPORT IS POSTED TO THE WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES FROM THE PREVIOUS YEAR. FORM 990, PART VI, LINE 1A: THE FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC.'S GOVERNING BODY CONSISTS OF BOTH BOARD OF DIRECTORS AND COUNCIL MEMBERS. THE BOARD OF DIRECTORS SERVE AS FIDUCIARY TO OVERSEE THE AFFAIRS AND MANAGEMENT OF THE INSTITUTE. THEY DIRECT AND CONTROL EXPENDITURES AND OVERSEE MEMBERSHIP ACCEPTANCE AND TERMINATIONS. THE COUNCIL IS THE GOVERNING BODY OF THE INSTITUTE. THE COUNCIL REPORTS TO AND REPRESENTS THE INSTITUTE'S MEMBERS. THEY APPROVE ALL SIGNIFICANT EXPENDITURES AND DETERMINE THE RIGHTS AND PRIVILEGES OF MEMBERSHIP. FICPA SCHOLARSHIP FOUNDATION INC 250 S Orange Ave Suite 300P ORLANDO FL 32801 596152454 EDUCATION FL 501(C)(3) LINE 10 NA false FLORIDA CPA POLITICAL ACTION COMMITTEE 250 S Orange Ave Suite 300P ORLANDO FL 32801 593714762 POLITICAL FL 527 NONE NA false FLORIDA CPA POLITICAL ACTION COMMITTEE 250 S Orange Ave Suite 300P ORLANDO FL 32801 591807799 POLITICAL FL 527 NONE NA false FLORIDA CPA POLITICAL ACTION COMMITTEE 250 S Orange Ave Suite 300P ORLANDO FL 32801 593714760 POLITICAL FL 527 NONE NA false FLORIDA CPA POLITICAL ACTION COMMITTEE 250 S Orange Ave Suite 300P ORLANDO FL 32801 593714764 POLITICAL FL 527 NONE NA false CPA SERVICE ORGANIZATION 250 S Orange Ave Suite 300P ORLANDO FL 32801 593453428 MANAGEMENT FL FICPA C Corp -823 41856 1.00000 true false false false false false false false false false false false false false true true false false true true FICPA SCHOLARSHIP FOUNDATION INC N,O 230149 IN-KIND CONTRIB FLORIDA CPA POLITICAL ACTION COMMITTEE R 77657 TRANSFERS