2024-09-10T08:28:52-05:00 2023-12-31 593204548 JAMES MOORE & CO PL 5931 NW 1ST PLACE GAINESVILLE FL 326072063 990 2023-01-01 581325741 CPAMERICA INC CPAM 3527274070 7555 W UNIVERSITY AVE GAINESVILLE FL 32607 GRACE HORVATH PRESIDENT 3527274157 2024-08-27 1 1 CORINNE LAROCHE P01500189 3523781331 2024-08-27 2023 2024-08-08 14:25:15Z GRACE HORVATH 7555 W UNIVERSITY AVE GAINESVILLE FL 32607 7346797 0 X WWW.CPAMERICA.ORG X 1978 FL TO PROVIDE MEMBER FIRMS WITH THE TOOLS AND RESOURCES THEY NEED TO STAY CURRENT WITH DEVELOPMENTS AND CONTINUE TO PROVIDE HIGH QUALITY PRODUCTS AND SERVICES TO THEIR CLIENTS. 9 9 20 9 0 0 0 0 5480425 5816080 75694 19436 95493 88426 5651612 5923942 0 0 0 0 1834159 1912862 0 0 0 3631737 4134451 5465896 6047313 185716 -123371 6484204 6976408 1502639 1471971 4981565 5504437 TO PROVIDE MEMBER FIRMS WITH THE TOOLS AND RESOURCES THEY NEED TO STAY CURRENT WITH DEVELOPMENTS AND CONTINUE TO PROVIDE HIGH QUALITY PRODUCTS AND SERVICES TO THEIR CLIENTS. 0 0 CPAMERICA HOSTS CONFERENCES AND SEMINARS FOR ITS MEMBERS IN MULTIPLE FORMATS THROUGHOUT THE YEAR.IN ADDITION, CPAMERICA PROVIDES MEMBERS WITH ACCESS TO RESOURCES TO HELP EXPAND SERVICES AND REACT TO ECONOMIC AND REGULATORY CHANGES AS THEY HAPPEN. MEMBERS ALSO HAVE ACCESS TO A WEALTH OF RESOURCES THAT ENCOURAGE GROWTH AND CONTINUOUS IMPROVEMENT. 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 36 0 1 20 1 0 0 0 0 0 0 0 0 X 9 9 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X GRACE HORVATH 3527274157 7555 W UNIVERSITY AVENUE GAINESVILLE FL 32607 PHILIP ERICKSON DIRECTOR 5.00 X 0 0 0 SHANE ROHRBACH DIRECTOR 5.00 X 0 0 0 JOHN LERIAS DIRECTOR 5.00 X 0 0 0 BLAKE ISOBE DIRECTOR 5.00 X 0 0 0 ANGELA KERNS DIRECTOR 5.00 X 0 0 0 GARY ANGLIN VICE CHAIR/CHAIR ELECT 5.00 X X 0 0 0 SHELLY BEDFORD DIRECTOR 5.00 X 0 0 0 JACKIE CARDELLO IMMEDIATE PAST CHAIR 5.00 X X 0 0 0 DAVID FARNSWORTH CHAIR 5.00 X X 0 0 0 GRACE HORVATH SEC. AND PRES. 50.00 X 342130 0 28443 LAUREN BUSH VP OF FIN/OPER 40.00 X 130257 0 16941 HARRISON SCHOFILL DIRECTOR OF IT 40.00 X 158411 0 7934 JENNIFER WALKER DIRECTOR OF SERVICES 40.00 X 104191 0 15529 734989 0 68847 4 0 1 0 LIVING GROUP 875 WASHINGTON ST NEW YORK NY 10014 CONSULTING SERVICES 318189 THE US GRANT HOTEL 326 BROADWAY SAN DIEGO CA 92101 EVENT VENUE/CATERING 222502 SANDIA RESORT HOTEL 30 RAINBOW ROAD NE ALBUQUERQUE NM 87113 EVENT VENUE/CATERING 151570 DMJPS & CO PLLC PO BOX 9258 GREENSBORO NC 27429 CONSULTING SERVICES 131923 BOLTON POST ENTERPRISES LLC PO BOX 140817 GAINESVILLE FL 32614 RENT 120746 5 MEMBERSHIP DUES 611430 3639585 3639585 CPE SEMINARS/REGISTRATION 611600 1723833 1723833 SPONSORSHIP FEES 541900 264500 264500 COMMISSION REVENUE 541900 75505 75505 D&B INDUSTRY PROFILES 611430 48479 48479 64178 64178 5816080 151909 151909 88426 88426 1290382 1407855 15000 -117473 -15000 -132473 -132473 5923942 5816080 0 107862 517770 1242395 47817 104880 140000 29000 24200 211328 114188 223623 304682 174188 264334 1740009 11562 88968 31361 DUES AND SUBSCRIPTIONS 405523 SPECIAL PROGRAM EVENTS 167657 PROFESSIONAL DEVELOPMEN 45330 MEMBER DEVELOPMENT 38979 119519 6047313 268358 244533 357678 440404 203973 227942 344766 520866 422831 376169 82112 46662 4401501 4624765 799192 844612 26624 26624 6484204 6976408 480919 440236 245226 344099 20486 12866 756008 674770 1502639 1471971 X 4981565 5504437 4981565 5504437 6484204 6976408 -123371 646243 0 X 0 1 X 1 0 1 1 0 28117 12161 15956 394714 364008 30706 46662 INVESTMENTS - BONDS 1308771 F INVESTMENTS - EQUITY 2339901 F EXCHANGE TRADED FUNDS 976093 F 4624765 OPERATING LEASE OBLIGATION 674770 674770 X 6511359 646243 -49626 596617 5914742 24200 -15000 9200 5923942 5988487 15000 15000 5973487 24200 49626 73826 6047313 PART X, LINE 2: CPAMERICA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, WITH THE EXCEPTION OF TAXES ON UNRELATED BUSINESS INCOME. ACCORDINGLY, INCOME EARNED IN THE FURTHERANCE OF CPAMERICA'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. AS SUCH, THE FINANCIAL STATEMENTS CONTAIN NO PROVISION OR LIABILITY FOR INCOME TAXES. CPAMERICA FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. CPAMERICA'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION. CPAMERICA HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS OF CPAMERICA. PART XI, LINE 2D - OTHER ADJUSTMENTS: DUES EXPENSE NETTED WITH INCOME -49,626. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -15,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 15,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: DUES EXPENSE NETTED WITH INCOME 49,626. X X X 0 1 0 GRACE HORVATH SEC. AND PRES. 267130 0 75000 0 0 0 16500 0 11943 0 370573 0 0 0 HARRISON SCHOFILL DIRECTOR OF IT 149966 0 7510 0 935 0 7934 0 0 0 166345 0 0 0 PART I, LINE 3 THE PROCESS FOR DETERMINING THE PRESIDENT'S SALARY IS PERFORMED EACH JANUARY AT THE REGULARLY SCHEDULED DIRECTOR'S REVIEW. ALL DISCUSSIONS OF PERFORMANCE AND COMPENSATION ARE IN THE EXECUTIVE SESSIONS OF THE BOARD OF DIRECTORS AND DISCLOSED ANNUALLY IN THE EXECUTIVE SESSION OF THE ASSOCIATION'S ANNUAL BUSINESS MEETING TO INCLUDE THE COUNCIL OF MEMBERS. PART I, LINE 4B: CPAMERICA MAINTAINS DEFERRED COMPENSATION AGREEMENTS WITH ALAN DEICHLER, INCLUDING AN AGREEMENT DATED SEPTEMBER 19, 2016 ("DEFERRED COMPENSATION AGREEMENT 1") AND AN AGREEMENT DATED JUNE 5, 2019 ("DEFERRED COMPENSATION AGREEMENT 2"). UNDER THESE AGREEMENTS, ALAN DEICHLER RECEIVES RETIREMENT COMPENSATION. FOR FISCAL YEARS ENDED 2022 AND 2023, DEFERRED COMPENSATION AGREEMENTS 1 AND 2 ARE FULLY VESTED AND PAYABLE UPON RETIREMENT. AS OF DECEMBER 31, 2023 AND 2022, $221,444 AND $271,495 IN RELATED FRINGE BENEFITS, RESPECTIVELY, HAVE BEEN ACCRUED UNDER THIS PLAN. ALAN DEICHLER RECEIVES $60,000 EACH YEAR, PAYABLE AT INTERVALS THAT COINCIDE WITH CPAMERICA'S REGULAR PAYROLL CYCLE AND THE PAYMENTS ARE CAPTURED ON FORM W-2. FORM 990, PART VI, SECTION A, LINE 4 A CHANGE WAS MADE TO MEMBER QUALIFICATIONS: TO BECOME A MEMBER OF CPAMERICA, THE APPLICANT MUST HAVE AT LEAST $5 MILLION IN ANNUAL CASH GROSS FEES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. THE MEMBERS ARE ACCOUNTING FIRMS LOCATED THROUGHOUT THE COUNTRY. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT A BOARD OF DIRECTORS EACH YEAR. FORM 990, PART VI, SECTION A, LINE 7B THERE ARE DECISIONS MADE BY THE GOVERNING BODY WHICH ARE SUBJECT TO APPROVAL BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT AND THE BOARD OF DIRECTORS REVIEW THE TAX RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS THEIR OFFICERS AND DIRECTORS SIGN CONFLICT OF INTEREST WAIVERS WHICH STATE THAT NOTICE OF THE SPECIAL INTEREST OR RELATIONSHIP BE REPORTED TO THE EMPLOYEE'S SUPERVISOR OR, IN THE CASE OF A DIRECTOR, TO THE CHAIRPERSON OF BOTH THE BOARD AND THE AUDIT COMMITTEE. THE INTERESTED DIRECTOR IS FURTHER REQUIRED TO RECUSE HER/HIMSELF FROM DISCUSSING OR VOTING ON THE PARTICULAR TRANSACTION IN WHICH SHE/HE HAS AN INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING THE PRESIDENT'S SALARY IS PERFORMED EACH JANUARY AT THE REGULARLY SCHEDULED DIRECTOR'S REVIEW. ALL DISCUSSIONS OF PERFORMANCE AND COMPENSATION ARE IN THE EXECUTIVE SESSIONS OF THE BOARD OF DIRECTORS AND DISCLOSED ANNUALLY IN THE EXECUTIVE SESSION OF THE ASSOCIATION'S ANNUAL BUSINESS MEETING TO INCLUDE THE COUNCIL OF MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.