2024-04-15T11:09:23-05:00 2023-05-31 721396621 CARR RIGGS & INGRAM LLC TWO RIVERWAY 15TH FLOOR HOUSTON TX 77056 990 2022-06-01 741335242 HOUSTON CHAPTER OF TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS HOUS 7136227733 1233 WEST LOOP S 1425 HOUSTON TX 77027 MARK ALLEN CAE EXECUTIVE DIRECTOR 7136227733 2024-04-15 1 MARK ALLEN CAE 999009999 1 KRISTEN SIMPSON P01268482 7136218090 2024-04-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK ALLEN CAE 1233 WEST LOOP S 1425 HOUSTON TX 77027 972686 0 X HTTPS://WWW.TX.CPA/HOUSTON X 1959 TX TO EDUCATE, INFORM, AND LEAD. 24 24 6 150 2061 0 709157 582998 13476 2061 110694 47689 4990 6851 838317 639599 252000 252000 0 0 294333 248119 0 0 0 221206 190270 767539 690389 70778 -50790 2285094 2107240 835034 775535 1450060 1331705 PROMOTE INTERESTS OF CPAS IN THE HOUSTON AREA THROUGH PROGRAMS OF COMMON INTEREST, CONTINUING EDUCATION, AND PROFESSIONAL DEVELOPMENT. 0 0 THE HOUSTON CPA SOCIETY WAS ORGANIZED IN 1928 AND CHARTERED IN 1959. ITS MISSION IS TO EDUCATE, INFORM, AND LEAD. HOUSTON CPA SOCIETY MEMBERS EXEMPLIFY THEIR COMMITMENT TO HELPING THE GREATER HOUSTON COMMUNITIES THROUGH VARIOUS VOLUNTEER AND OUTREACH PROGRAMS. THE HOUSTON CPA SOCIETY'S REPUTATION FOR ACTION, INTEGRITY, AND COMPETENCE IS THE RESULT OF STRONG VOLUNTEER LEADERSHIP. WITH OVER 25 SPECIFC COMMITTEES PLUS AN ACTIVE STUDENT AUXILIARY, THERE IS A COMMITTEE TO MEET THE NEEDS AND INTERESTS OF EVERY CPA. THE SOCIETY ALSO ENLISTS MEMBERS TO PROVIDE FREE TAX HELP TO DISADVANTAGED CITIZENS AND NON-RESIDENT ALIEN STUDENTS. AS A SERVICE TO THE COMMUNITY, THE SOCIETY MAINTAINS A NO-COST REFERRAL SERVICE FOR ANYONE LOOKING FOR A CPA. 0 0 0 1 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 6 1 1 1 0 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KRISTIE ONDRACEK 7136227733 1233 WEST LOOP S STE 1425 HOUSTON TX 77027 CHARLOTTE JUNGEN PRESIDENT 1.00 1.00 X X 0 0 0 ADAM DIMMICK PRESIDENT-ELECT 2.00 2.00 X X 0 0 0 KATHERINE RODRIGUEZ TREASURER 1.00 1.00 X X 0 0 0 BRAD ELGIN TREASURER-ELECT 1.00 1.00 X X 0 0 0 DANIELLE SUPKIS CHEEK SECRETARY 1.00 1.00 X X 0 0 0 TIM ADLER VICE PRESIDENT 1.00 1.00 X X 0 0 0 BARIA JAROUDI DIRECTOR 1.00 1.00 X 0 0 0 BRIAN ALBERTS DIRECTOR 1.00 1.00 X 0 0 0 DAVID DYER DIRECTOR 1.00 1.00 X 0 0 0 GERI PACHECO DIRECTOR 1.00 1.00 X 0 0 0 HARVIN LAWHON DIRECTOR 1.00 1.00 X 0 0 0 KELLY HIGGINBOTHAM DIRECTOR 1.00 1.00 X 0 0 0 KENNETH OMORUYI DIRECTOR 1.00 1.00 X 0 0 0 MANU SADIEV DIRECTOR 1.00 1.00 X 0 0 0 MICHELLE MULLEN DIRECTOR 1.00 1.00 X 0 0 0 MOHAMMAD AL-KAWAFHA DIRECTOR 1.00 1.00 X 0 0 0 NINA PEREZ DIRECTOR 1.00 1.00 X 0 0 0 ROLANDO GARCIA DIRECTOR 1.00 1.00 X 0 0 0 RUBIK YERIAZARIAN DIRECTOR 1.00 1.00 X 0 0 0 SABLE WATERS DIRECTOR 1.00 1.00 X 0 0 0 SHERYL JIMERSON DIRECTOR 1.00 1.00 X 0 0 0 TAMI PREECE DIRECTOR 1.00 1.00 X 0 0 0 TRACY TYLER IMMEDIATE PAST PRESIDENT 4.00 4.00 X 0 0 0 WADE EGMON DIRECTOR 1.00 1.00 X 0 0 0 MARK ALLEN EXECUTIVE DIRECTOR/ASST SE 25.00 25.00 X 123464 0 0 KRISTIE ONDRACEK EMPLOYEE 25.00 25.00 X 106379 0 0 229843 0 0 2 0 0 0 0 582998 582998 HOUSTON TSCPA NEWSLETT 513120 2061 2061 2061 32512 32512 348264 333087 15177 15177 15177 BOXWOOD JOB POSTINGS 513120 6545 6545 MISCELLANEOUS INCOME 900099 306 306 6851 639599 0 2061 54540 252000 127423 71917 8082 24741 15956 300 16965 8410 1276 5577 23073 40372 2623 352 36879 224 UNRELATED BUSINESS INCO 148 MEALS 42637 SUBSCRIPTIONS & MEMBERS 7340 SPEAKER & INSTRUCTOR FE 3526 568 690389 368012 230245 44363 59875 7860 5404 21955 15774 337728 96282 274985 241446 911499 576668 293795 586029 362625 391799 2285094 2107240 135289 60369 190725 201190 509020 513976 835034 775535 X 1450060 1331705 1450060 1331705 2285094 2107240 -50790 -67565 0 X 0 1 X 1 0 1 1 0 245878 26445 219433 36514 36020 494 55336 33817 21519 241446 CORPORATE BONDS 586029 C 586029 DUE FROM FOUNDATION 106560 RIGHT OF USE ASSET 285239 391799 CURRENT LEASE LIABILITY 38538 LONG TERM LEASE LIABILITY 475438 513976 X 563624 -67565 -67565 631189 8410 8410 639599 429979 0 429979 8410 252000 260410 690389 PART X, LINE 2: THE CHAPTER IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE 501(C)(6). THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3) AND IS CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION UNDER 509(A)(1). ACCORDINGLY, THE ORGANIZATION HAS NOT MADE ANY PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET UNRELATED BUSINESS INCOME FROM ADVERTISING AND SALES. DURING THE YEARS ENDED MAY 31, 2023 AND 2022, UNRELATED BUSINESS INCOME TAXES WERE INSIGNIFICANT. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS WHEN IT IS MORELIKELYTHANNOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF MAY 31, 2023 AND 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. PART XII, LINE 4B - OTHER ADJUSTMENTS: RELATED ORGANIZATION CONTRIBUTION 252,000. 0 HOUSTON TSCPA FOUNDATION 1233 WEST LOOP S STE 1425 HOUSTON TX 77027 741988533 501(C)(3) 252000 0 EDUCATIONAL SUPPORT FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE OFFICERS AND DIRECTORS OF THE BOARD AND SOME COMMITTEE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER, AND THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO THE RETURN BEING SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS POLICY BOARD MEMBERS MUST SIGN A CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH YEAR. IF ANY ITEMS ARE THOUGHT TO BE CONFLICTING, THEY ARE BROUGHT UP AND DISCUSSED WITH THE BOARD AND A DETERMINATION IS MADE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR TOP OFFICIALS - THE PROCESS FOR DETERMINING THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER INVOLVES REVIEW BY THE PERSONNEL COMMITTEE USING DATA AS TO COMPENSATION FOR SIMILAR SITUATED ORGANIZATIONS. THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER RECOMMENDED BY PERSONNEL COMMITTEE IS PRESENTED TO THE FULL BOARD FOR FINAL APPROVAL. COMPENSATION PROCESS FOR OFFICERS - COMPENSATION FOR ALL EMPLOYEES WILL BE REVIEWED AT LEAST ANNUALLY IN APRIL OR MAY BY THE PERSONNEL COMMITTEE. FINAL APPROVAL OF TOTAL RECOMMENDED INCREASES, IF ANY, SHALL BE THE RESPONSIBILITY OF THE FULL BOARD, CONSISTENT WITH THE APPROVED BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS AVAILABLE ON THEIR WEBSITE, WWW.TXCPAHOUSTON.CPA, AND MAKES THE FINANCIAL STATEMENTS AVAILABLE THROUGH WRITTEN REQUEST TO THE ORGANIZATION. TXCPA HOUSTON FOUNDATION 1233 WEST LOOP S STE 1425 HOUSTON TX 77027 741988533 PROMOTE CONTINUING EDUCATION FOR CPAS TX 501(C)(3) N/A 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 TXCPA HOUSTON FOUNDATION B 252000 ACTUAL TXCPA HOUSTON FOUNDATION D 556885 ACTUAL TXCPA HOUSTON FOUNDATION O 207512 COMPENSATION