2024-12-19T07:13:40-08:00 2024-06-30 232412224 TICE ASSOCIATES PC PA 1709 WEST MARKET STREET YORK PA 17404 990 2023-07-01 236296959 PENNSYLVANIA SOCIETY OF PUBLIC ACCOUNTANTS PENN 8002703352 150 CORPORATE CENTER DRIVE CAMP HILL PA 17011 JEANETTE S TRAMA PRESIDENT 8002703352 2024-12-19 true true JAMES F TICE EA P00449111 7178439572 2024-12-19 2023 2024-10-15 13:58:12Z PENNSYLVANIA SOCIETY OF TAX & ACCOUNTING PROFESSIONALS JEANETTE S TRAMA 150 CORPORATE CENTER DR STE 205 CAMP HILL PA 17011 513501 false 3253 X www.pstap.org X 1946 PA THE PSTAP PROMOTES AND MAINTAINS HIGH PROFESSIONAL AND ETHICAL STANDARDS OF ACCOUNTANTS IN PUBLIC PRACTICE IN PENNSYLVANIA; DEVELOPS AND IMPROVES ACCOUNTANCY EDUCATION; AND PROTECTS THE INTERESTS OF THE PUBLIC AND MEMBERS OF THE PSTAP. 40 40 3 38 0 0 0 499761 500502 5023 12999 0 504784 513501 7000 7000 0 244833 241694 0 0 261532 244030 513365 492724 -8581 20777 684079 751570 278085 324799 405994 426771 THE PSTAP PROMOTES AND MAINTAINS HIGH PROFESSIONAL AND ETHICAL STANDARDS OF ACCOUNTANTS IN PUBLIC PRACTICE IN PENNSYLVANIA; DEVELOPS AND IMPROVES ACCOUNTANCY EDUCATION; AND PROTECTS THE INTERESTS OF THE PUBLIC AND MEMBERS OF THE PSTAP. false false 4000 4000 8934 STATE SCHOLARSHIP PROGRAM: ANNUALLY, THE SOCIETY AWARDS TWO SCHOLARSHIPS TO PENNSYLVANIA RESIDENTS WHO DEMONSTRATE ACADEMIC EXCELLENCE. THE MEMBERSHIP MAKES VOLUNTARY CONTRIBUTIONS WITH THE PAYMENT OF THEIR DUES TO SUPPORT THIS PROGRAM. THE GOAL OF THIS PROGRAM IS TO ATTRACT THE BEST AND THE BRIGHTEST PENNSYLVANIA STUDENTS INTO THE ACCOUNTING PROFESSION, TO ENCOURAGE STUDENTS FROM DIVERSE FIELDS TO PURSUE AN ADVANCED EDUCATION IN ACCOUNTANCY, AND TO INCREASE AWARENESS ABOUT THE OPPORTUNITIES PROVIDED BY AN ACCOUNTING CAREER PATH. 3000 3000 3000 PAST PRESIDENT SCHOLARSHIP AWARD: ANNUALLY, THE SOCIETY AWARDS A SCHOLARSHIP TO A PENNSYLVANIA RESIDENT WHO DEMONSTRATES ACADEMIC EXCELLENCE. THE SCHOLARSHIP WAS ESTABLISHED BY THE BUXMONT CHAPTER TO RECOGNIZE THE PAST ACHIEVEMENTS OF ONE OF ITS MEMBERS WHO IS DECEASED, ROBERT T. ZALESKI. THERE IS NO DEDICATED FUNDING STREAM; THEREFORE, THIS PROGRAM IS REVIEWED ANNUALLY TO DETERMINE IF THE SCHOLARSHIP PROGRAM SHOULD BE AWARDED IN ANY GIVEN YEAR. 288549 0 501567 EDUCATION PROGRAMS: THE SOCIETY PROVIDES CONTINUING EDUCATION SEMINARS FOR ITS MEMBERSHIP THROUGH WEBINARS AND SEMINARS AT VARIOUS LOCATIONS THROUGHOUT THE COMMONWEALTH OF PENNSYLVANIA. MEMBERS INCREASE THEIR PROFESSIONAL KNOWLEDGE AND COMPETENCY IN THE MIDST OF RAPID REGULATORY CHANGES, EXPERIENCE REWARDING INTERACTION WITH FELLOW PROFESSIONALS IN A COLLABORATIVE ENVIRONMENT, AND DEVELOP LEADERSHIP SKILLS TO ENHANCE JOB PERFORMANCE AND CAREER PROSPECTS. 295549 false false true true false false false true false true false false true true true false false false false false false false false false false false false true true false false false false false false false false false false false true true true false true 13 0 true 3 true false false false false true true false false false X 40 40 true false false false true true true true true false true true true true true true false false true true false PA X PA SOCIETY OF TAX AND ACCOUNTING PR 8002703352 105 CORPORATE CENTER DR STE 205 CAMP HILL PA 17011 JEANETTE S TRAMA EA ATP PRESIDENT 5.00 X X 1500 0 0 BARBARA ANN SOLTYSIAK CPA PRESIDENT ELECT 5.00 X X 0 0 0 ANDREW J PIERNOCK JR ATP 1ST VICE PRESIDENT 5.00 X X 0 0 0 MICHELLE A YOUNG EA 2ND VICE PRESIDENT 5.00 X X 0 0 0 LINDA R CHICANO CPA TREASURER 15.00 X X 7800 0 0 DAWN L DOUGLAS ATP SECRETARY 5.00 X X 0 0 0 SHERRY L DEAGOSTINO EXECUTIVE DIRECTOR 40.00 X X 157826 0 4735 GEORGE BANCROFT CPA DIRECTOR 0.50 X 0 0 0 KATHLEEN BARRY CPA DIRECTOR 0.50 X 0 0 0 ROBYN BAUDER EA DIRECTOR 0.50 X 0 0 0 W KEITH BOOHER DIRECTOR 0.50 X 0 0 0 RANDY L BRANDT CPA DIRECTOR 0.50 X 0 0 0 RICHARD T BRASCH JR CPA DIRECTOR 0.50 X 0 0 0 MAURICE R BRUBAKER EA ATP DIRECTOR 0.50 X 0 0 0 PAUL J CANNATARO CPA MST DIRECTOR 0.50 X 0 0 0 FRANCIS J CELLINI EA ABA ATA ATP DIRECTOR 0.50 X 0 0 0 SHANNON CLEAVELAND CPA DIRECTOR 0.50 X 0 0 0 BERNARD A DEVERSON CPA DIRECTOR 0.50 X 0 0 0 AMISH DHANAK DIRECTOR 0.50 X 0 0 0 PENNY ANN ERBE EA DIRECTOR 0.50 X 0 0 0 JAMES S FREDERICK PA EA DIRECTOR 0.50 X 0 0 0 JOYCE P HUTTMAN PA EA DIRECTOR 0.50 X 0 0 0 MARVIN R HUTTMAN CPA CFP MST EA DIRECTOR 0.50 X 0 0 0 TATIANA IVOYLOVA DIRECTOR 0.50 X 0 0 0 RICK C KAUFFMAN EA DIRECTOR 0.50 X 0 0 0 MARY LEW KEHM CPA DIRECTOR 1.50 X 22889 0 0 RICHARD B KELLY CPA DIRECTOR 0.50 X 0 0 0 COLLEEN S KRCELICH CPA DIRECTOR 0.50 X 0 0 0 CHERYL A LEWIS CPA DIRECTOR 0.50 X 0 0 0 W COTTON MATHER CPA DIRECTOR 0.50 X 0 0 0 BARRY L MEYER PA EA DIRECTOR 0.50 X 0 0 0 H RICHARD NEIDERMYER CPA DIRECTOR 0.50 X 0 0 0 JAMES J NEWHARD CPA DIRECTOR 0.50 X 2245 0 0 THOMAS E OSTROWSKI CPA DIRECTOR 0.50 X 0 0 0 TRACY RADIC CPA DIRECTOR 0.50 X 0 0 0 PHILIP D REID CPA DIRECTOR 0.50 X 0 0 0 CLARE M SHAW CPA DIRECTOR 0.50 X 0 0 0 MARYELLEN SHOOK CPA DIRECTOR 0.50 X 0 0 0 JAMES F TICE EA DIRECTOR 0.50 X 10493 0 0 NEIL C TRAMA PA DIRECTOR 0.50 X 0 0 0 FRANCIS J WORDEN PA DIRECTOR 0.50 X 0 0 0 202753 0 4735 1 false true false 0 MEMBERSHIP DUES AND CHAPTER REIMBURSEMENTS 541900 333032 0 0 CPE EDUCATION PROGRAMS 611430 142649 0 0 SPONSORSHIPS 611430 23750 0 23750 AFFINITY PROGRAMS 611710 1071 0 0 500502 12999 0 12999 513501 476752 0 36749 7000 7000 159214 95528 63686 0 53148 42559 10589 0 6442 3865 2577 0 1986 1192 794 0 20904 12543 8361 0 9300 0 9300 0 4425 0 4425 0 41568 41568 0 0 33522 2550 30972 0 45845 33845 12000 0 23733 9493 14240 0 6602 3961 2641 0 33577 13513 20064 0 990 259 731 0 3061 1837 1224 0 TELEPHONE 5417 3250 2167 0 BANK AND CREDIT CARD FEES 22340 8936 13404 0 PA ACCOUNTANT 0 0 0 0 MEMBERSHIP 13650 13650 0 0 492724 295549 197175 0 298065 354950 320634 337068 9760 8783 11295 22162 43569 38670 5889 4899 38436 23708 684079 751570 31404 105909 208245 195182 38436 23708 0 0 278085 324799 X 332156 347999 73838 78772 405994 426771 684079 751570 20777 X X true X false true false 0 0 0 0 0 false THE PENNSYLVANIA ACCOUNTANT PAC 150 CORPORATE CENTER DR STE 205 CAMP HILL PA 17011 236296959 0 0 false false true 283532 0 0 0 25518 0 Pt I-A Line 1 FUNDS FOR POLITICAL CONTRIBUTIONS ARE RAISED AND MAINTAINED SEPARATELY FROM THE SOCIETY FUNDS. POLITICAL FUNDS ARE MAINTAINED BY THE PENNSYLVANIA ACCOUNTANT POLITICAL ACTION COMMITTEE, A SEPARATE ORGANIZATION THAT REPRESENTS THE INTERESTS OF TAX AND ACCOUNTING PROFESSIONALS IN THE STATE OF PENNSYLVANIA BEFORE PENNSYLVANIAS GENERAL ASSEMBLY AND OTHER ELECTED OFFICIALS AND WHOSE EXPENDITURES ARE MADE TO SUPPORT CANDIDATES WHO FURTHER THE INTERESTS OF THE ACCOUNTING PROFESSION. THE PA ACCOUNTANT PAC WILL NOT ENDORSE CANDIDATES BUT DOES CONTRIBUTE TO INDIVIDUAL CAMPAIGNS AND PURCHASE OF TICKETS TO POLITICAL FUNDRAISERS. Other Pt III-B Line 2A: THE PENNSYLVANIA SOCIETY OF TAX & ACCOUNTING PROFESSIONALS ONLY MAKES EXEMPT SECTION 162(e)(2) DIRECT LOBBYING EXPENDITURES TO LOCAL COUNCIL OR SIMILAR GOVERNING BODY WITH RESPECT TO LOCAL LEGISLATION OF DIRECT INTEREST TO THE ORGANIZATION AND ITS MEMBERS. true 38436 2352 17080 23708 true X 0 0 0 43569 38670 4899 4899 WORKING TOGETHER SEMINAR CUSTODIAL ACCOUNT 23708 23708 0 ACCRUED PAYROLL TAX LIABILITIES 0 0 X Pt IV, Line 1b THE SOCIETY ACTS AS THE COORDINATOR AND REGISTRAR OF CERTAIN WORKING TOGETHER SEMINAR PRESENTATIONS ON BEHALF OF SEVERAL STAKEHOLDERS. REGISTRATION FEES ARE COLLECTED FOR THESE PROGRAMS AND SUBSEQUENTLY REMITTED. AS THE COORDINATOR FOR THE VARIOUS STAKEHOLDERS, THE SOCIETY ACTS AS A CUSTODIAN OVER FUNDS ADVANCED FOR THE SEMINAR. Pt IV, Line 2b THESE CUSTODIAL FUNDS, AND CORRESPONDING FIDUCIARY LIABILITY, ARE REFLECTED ON FORM 990, PART X. THE REGISTRATION FEES COLLECTED FOR THIS PROGRAM AND SUBSQUENT REMITTANCE OF THESE FUNDS ARE NOT INCLUDED ON FORM 990, PART VIII AND PART IX. Pt X, Line 2 THE SOCIETY REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE SOCIETY RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES. MANAGMENT HAS DETERMINED THAT THE SOCIETY DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ASSOCIATED UNRECOGNIZED BENEFITS. INCOME TAX RETURNS OF THE SOCIETY ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. true 0 0 STATE SCHOLARSHIP FOR PA ACCOUNTING STUDENTS 2 4000 0 FMV N/A PAST PRESIDENT SCHOLARSHIP FOR PA ACCOUNTING STUDENTS 1 3000 0 FMV N/A Pt I Line 2 PSTAP PUBLICIZES ITS SCHOLARSHIP PROGRAM THROUGH ITS WEBSITE. SCHOLARSHIPS ARE AVAILABLE ONLY TO THOSE INDIVIDUALS WHO ARE ENROLLED FULL-TIME AT A PENNSYLVANIA COLLEGE OR UNIVERSITY HAVING COMPLETED 60 CREDIT HOURS, DECLARED ACCOUNTING MAJOR, AND MAINTAINED A MINIMUM GPA OF 3.0. AN APPLICANT IS REQUIRED TO SUBMIT AN APPLICATION WHICH IS REVIEWED BY THE SCHOLARSHIP COMMITTEE. THE COMMITTEE CHOOSES WINNERS BASED ON THE CONTENT OF THE APPLICATIONS SUBMITED AND AWARDS TWO STATE SCHOLARSHIPS AND ONE PAST PRESIDENT SCHOLARSHIP. X X false false false SHERRY L DEAGOSTINO 139826 0 18000 0 0 0 4735 0 1987 0 164548 0 0 0 TICE ASSOCIATES PC EMPLOYER OF DIRECTOR JAMES TICE 625 VENDOR ARRANGEMENT false Pt IV, Line 1 NO PAYMENTS EXCEEDED THE REPORTING THRESHOLDS DURING THE ORGANIZATIONS TAX YEAR. THIS VENDOR TRANSACTION SOLELY INVOLVING TAX PREPARATION SERVICES IS BEING DISCLOSED VOLUNTARILY DUE TO AN EMPLOYEE AND AN EMPLOYER RELATIONSHIP. Pt VI, Line 2 OFFICER AND DIRECTOR RELATIONSHIPS INCLUDE THE FOLLOWING: MARVIN HUTTMAN AND JOYCE HUTTMAN HAVE A FAMILY RELATIONSHIP; NEIL TRAMA AND JEANETTE TRAMA HAVE A FAMILY RELATIONSHIP; FRANCIS WORDEN AND JEANETTE TRAMA HAVE A FAMILY RELATIONSIP; THOMAS OSTROWSKI AND BERNARD DEVERSON HAVE A FAMILY RELATIONSHIP. Pt VI, Line 6 THE ORGANIZATION IS COMPRISED OF NINE CHAPTERS THAT HAVE MEMBERS. EACH CHAPTER IS REPRESENTED ON THE BOARD OF DIRECTORS AND EACH MEMBER OF THE BOARD OF DIRECTORS HAS ONE VOTING RIGHT. THE MEMBERSHIP OF THE SOCIETY CONSISTS OF ACTIVE, ASSOCIATE, STUDENT, LIFE, RETIRED, AND HONORARY MEMBER CLASSIFICATIONS. Pt VI, Line 7a MEMBERS CLASSIFIED AS ACTIVE OR LIFE MEMBERS ARE ENTITLED TO ONE VOTE IN THE ELECTION OF THE ORGANIZATIONS OFFICERS (EXCLUDING THE PRESIDENT) AND MEMBERS OF THE GOVERNING BODY. THE ELECTIONS ARE HELD AT THE ANNUAL MEETING OF THE ORGANIZATION. A NOMINATIONS COMMITTEE OF MEMBERS PROPOSE CANDIDATES TO BE VOTED ON AT THE ANNUAL MEETING. IN ADDITION, AN ACTIVE OR LIFE MEMBER HAS THE RIGHT TO PROPOSE OTHER NOMINEES FOR POSITIONS ON THE ORGANIZATIONS GOVERNING BODY IMMEDIATELY AFTER THE NAMES SELECTED BY THE NOMINATING COMMITTEE HAVE BEEN SUBMITTED TO THE MEETING. Pt VI, Line 7b ACTIVE AND LIFE MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO VOTE ON ANY PROPOSED CHANGES TO THE ORGANIZATIONS BY-LAWS OR CORPORATE CHARTER. AN AMENDMENT OF THE BY-LAWS OR CORPORATE CHARTER IS APPROVED IF A MAJORITY VOTE REPRESENTING AT LEAST TWO-THIRDS (2/3) OF THE MEMBERS PRESENT OR REFERENDUM APPROVES THE AMENDMENT. NOTICE OF THE INTENTION TO OFFER AMENDMENTS SHALL BE COMMUNICATED TO MEMBERS AT LEAST 30 DAYS PRIOR TO THE ANNUAL MEETING. Pt VI, Line 11b THE FORM 990 IS REVIEWED BY THE BOARD THROUGH AN E-MAIL AND RESPONSE IN ADVANCE OF THE FILING OF THE 990 AND A PRESENTATION TO THE BOARD BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. THE PROCESS INCLUDES PROVIDING THEM WITH A COPY, PRESENTING INFORMATION REGARDING CERTAIN SECTIONS OF THE 990, AND ANSWERING ANY QUESTIONS FROM THE BOARD. Pt VI, Line 12c ON AN ANNUAL BASIS, ALL BOARD MEMBERS, OFFICERS, AND THOSE EMPLOYEES ANNUALLY DESIGNATED BY THE BOARD SHALL BE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY AND BE REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM. ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE PSTAP EXECUTIVE COMMITTEE, AS WELL AS ALL OTHER CONFLICT INFORMATION PROVIDED BY BOARD MEMBERS. Pt VI, Line 15a COMPENSATION PAID TO THE SOCIETYS EXECUTIVE DIRECTOR IS APPROVED BY THE SOCIETYS BOARD OF DIRECTORS AFTER RECEIVING THE RECOMMENDATION FROM THE SOCIETYS COMPENSATION COMMITTEE WHO ENGAGE IN A DETAILED REVIEW OF THESE INDIVIDUALS. Pt VI, Line 15b COMPENSATION PAID TO THE SOCIETYS TREASURER, SECRETARY, AND OTHER KEY EMPLOYEES IS APPROVED BY THE SOCIETYS BOARD OF DIRECTORS AFTER RECEIVING THE RECOMMENDATION FROM THE SOCIETYS COMPENSATION COMMITTEE WHO ENGAGE IN A DETAILED REVIEW OF THESE INDIVIDUALS. Pt VI, Line 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE SOCIETYS WEBSITE AND UPON REQUEST. Pt XII, Line 2c THE SOCIETY HAS AN AUDIT COMMITTEE AND HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS FOR ASSUMING RESPONSIBILITY OF OVERSEEING THE LEVEL OF FINANCIAL STATEMENT SERVICE AND DESIGNATION OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR. BUXMONT CHAPTER OF THE PSPA PO BOX 299 JAMISON PA 18929 232795064 CPE PA 501(C)(6) N/A NA false CENTRAL CHAPTER OF THE PSPA 18 SOUTH MAIN ST MANHEIM PA 17545 232797035 CPE PA 501(C)(6) N/A NA false LEHIGH VALLEY CHAPTER OF THE PSPA 4240 CAMPBELL DR BETHLEHEM PA 18020 232792998 CPE PA 501(C)(6) N/A NA false NORTHEAST CHAPTER OF THE PSPA 1015 WEST LINDEN ST SCRANTON PA 18504 232544149 CPE PA 501(C)(6) N/A NA false PHILADELPHIA TRI-COUNTY CHAPTER OF THE PSPA 2098 WEST CHESTER PIKE 101 BROOMALL PA 19008 232788164 CPE PA 501(C)(6) N/A NA false SOUTH CENTRAL CHAPTER OF THE PSPA 6040 CHAMBERS HILL RD HARRISBURG PA 17111 251416468 CPE PA 501(C)(6) N/A NA false SOUTHEAST CHAPTER OF THE PSPA 2 WEST PENNSBURY WAY CHADDS FORD PA 19317 232807572 CPE PA 501(C)(6) N/A NA false WEST CENTRAL CHAPTER OF THE PSPA 1156 SPANG STREET EXT ROARING SPRING PA 16673 251508596 CPE PA 501(C)(6) N/A NA false WESTERN PA CHAPTER OF THE PSPA 226 SYGAN ROAD MCDONALD PA 15057 251593374 CPE PA 501(C)(6) N/A NA false THE PENNSYLVANIA ACCOUNTANT PAC 150 CORPORATE CENTER DR STE 205 CAMP HILL PA 17011 236296959 POLITICAL ACTION COMMITTEE PA 527(F)(3) N/A PSTAP true false false true false false false false false false false false false false true false false false true false BUXMONT CHAPTER OF THE PSPA C 15000 FMV CENTRAL CHAPTER OF THE PSPA C 8000 FMV LEHIGH VALLEY CHAPTER OF THE PSPA C 5000 FMV NORTHEAST CHAPTER OF THE PSPA C 3000 FMV PHILADELPHIA TRI-COUNTY CHAPTER OF THE PSPA C 10000 FMV WESTERN PA CHAPTER OF THE PSPA C 2500 FMV SOUTH CENTRAL CHAPTER OF THE PSPA C 5000 FMV SOUTHEAST CHAPTER OF THE PSPA C 1000 FMV THE PENNSYLVANIA ACCOUNTANT PAC R 0 FMV