2024-03-15T15:39:54-05:00 2023-04-30 FORVIS LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2022-05-01 730689320 Oklahoma Society of Certified Public Accountants % BLAINE PETERSON OKLA 4058413800 5201 N Shartel Ave Oklahoma City OK 73118 BLAINE PETERSON PRESIDENT & CEO 4058413800 2024-03-15 true BLAINE PETERSON 999009999 Jeanette Verrelli P00742631 9727028262 3 2022 2023-04-26 12:10:37Z BLAINE PETERSON 5201 N Shartel Ave Oklahoma City OK 73118 2702792 false X www.oscpa.com X PROFESSIONAL 1918 OK ORGANIZATION IS A BUSINESS SOCIETY WHICH SPONSORS CONTINUING PROFESSIONAL EDUCATION PROGRAMS FOR MEMBERS OF THE ACCOUNTING PROFESSION AND ADMINISTERS THE AICPA PEER REVIEW PROGRAM. 25 25 16 25 83514 4638 0 0 2226625 2219351 270959 130748 130539 137357 2628123 2487456 0 0 0 0 1053386 944562 0 0 0 1213362 1287957 2266748 2232519 361375 254937 3852398 4525811 394114 941296 3458284 3584515 ORGANIZATION IS A BUSINESS SOCIETY WHICH SPONSORS CONTINUING PROFESSIONAL EDUCATION PROGRAMS FOR MEMBERS OF THE ACCOUNTING PROFESSION AND ADMINISTERS THE AICPA PEER REVIEW PROGRAM. false false The OSCPA is a membership organization open to CPAs who are in good standing with their state board of accountancy, CPA Examination Candidates, and students who are enrolled either full or part time at an accredited college or university with an interest in accounting. The OSCPA provided the following benefits to its members during the fiscal year: quality continuing education, CPAFocus magazine, OSCPA wire e-newsletter as well as several industry publications. The OSCPA also closely monitors proposed legislation with potential impact on the profession. The OSCPA provided over 200 CPE courses and conferences during the fiscal year to its members. The Oklahoma Society of CPAs administers the AICPA Peer Review Program for firms with main offices located in Oklahoma, South Dakota and Kansas. Firms not associated with the AICPA, may also take part in the program. Firms that are required to be registered with and inspected by the Public Company Accounting Oversight Board (PCAOB) have their Peer Review administered by the AICPA National Peer Review Committee (National PRC). false false true true false false false false false true false false true true false true false false false false false false false false false false false false true false false false false false false false false false false false true true false false true 14 0 true 16 true true true false false false true true false false false X 25 25 false false false false true true true true true false true true true true false false true true true false false OK X BLAINE PETERSON 4058413800 5201 N SHARTEL AVE OKLAHOMA CITY OK 73118 Blaine M Peterson President & CEO 40.0 0.0 X 159073 0 24082 Stephanie Trougakos COO 40.0 0.0 X 110731 0 16506 Janese Shepard CHAIRMAN 1.0 0.0 X X 0 0 0 Vicky C Petete Chairman-Elect 1.0 0.0 X X 0 0 0 Ross A McKinney Vice Chairman 1.0 0.0 X X 0 0 0 JOSHUA JOSH L ELDER TREASURER 1.0 0.0 X X 0 0 0 Mark Neumeister SECRETARY 1.0 0.0 X X 0 0 0 Sharon L Haley Immediate Past Chair 1.0 0.0 X X 0 0 0 Lisa Anderson DIRECTOR 1.0 0.0 X 0 0 0 Rachel B Johnson DIRECTOR 1.0 0.0 X 0 0 0 Jacob E Pasby DIRECTOR 1.0 0.0 X 0 0 0 Angela Baker DIRECTOR 1.0 0.0 X 0 0 0 Rodney Huss Director 1.0 0.0 X 0 0 0 LaDonna Sinning Director 1.0 0.0 X 0 0 0 Larry T Smith CHAPTER PRESIDENT 1.0 1.0 X 0 0 0 Bree Montoya CHAPTER PRESIDENT 1.0 1.0 X 0 0 0 Mary E Alcorn CHAPTER PRESIDENT 1.0 1.0 X 0 0 0 Darla J Young CHAPTER PRESIDENT 1.0 1.0 X 0 0 0 Mary Vaughn CHAPTER PRESIDENT 1.0 1.0 X 0 0 0 Dillon Potter CHAPTER PRESIDENT 1.0 1.0 X 0 0 0 Andrew Habiger CHAPTER PRESIDENT 1.0 1.0 X 0 0 0 Mark Walters Chapter President 1.0 1.0 X 0 0 0 ELIZABETH BETTY SCHUMACHER Chapter President 1.0 1.0 X 0 0 0 Dean Mills Chapter President 1.0 1.0 X 0 0 0 Mike Denney Chapter President 1.0 1.0 X 0 0 0 Jonathan Gauss Chapter President 1.0 1.0 X 0 0 0 Beau Barnes Chapter President 1.0 1.0 X 0 0 0 Jane Haskin AICPA Council Representative 1.0 0.0 X 0 0 0 269804 0 40588 2 false true false 0 0 Conferences & Seminars 611600 310482 310482 Continuing Professional Education 611600 578470 578470 Quality Review 541900 200890 200890 Membership Dues 812900 1127789 1127789 Special Events 611600 1720 1720 2219351 166040 166040 0 0 0 0 0 179844 200 182536 32800 -2692 -32600 -35292 -35292 0 0 0 0 0 0 0 0 0 Advertising 541860 87826 5476 82350 Miscellaneous Revenue 900099 48367 48367 REBATES 900099 1164 1164 137357 2487456 2273194 83514 130748 0 0 0 0 183155 0 596627 41658 61750 61372 0 31898 31500 0 0 0 0 69925 19198 118898 0 83428 4200 0 484896 17691 0 88041 5734 PEER REVIEW 95428 CREDIT CARD FEES 63604 MEMBER SRVCS - LEGISLATIVE 42341 MEMBER SRVCS - MEAL & TRAVEL 40706 90469 2232519 X 648726 401636 300248 502836 0 0 11373 17830 0 0 0 0 0 0 0 0 95902 56196 553548 320901 78738 232647 2717411 2844012 0 0 0 0 0 0 0 470654 3852398 4525811 94452 91096 0 0 299662 253768 0 0 0 0 0 0 0 0 0 0 0 596432 394114 941296 X 3458284 3584515 0 0 3458284 3584515 3852398 4525811 254937 -128706 X false true X true false false OSCPA POLITICAL ACTION COMMITTEE 5201 N SHARTEL AVE OKLAHOMA CITY OK 73118 731255288 0 17273 false false true 1127789 67070 67070 124057 -56987 SCHEDULE C, PART I-A, LINE 1 POLITICAL ACTIVITY INCLUDES ONLY COLLECTION AND TRANSFER OF MEMBERS' VOLUNTARY CONTRIBUTIONS TO THE OSCPA POLITICAL ACTION COMMITTEE. SEE SCHEDULE C, PART I-C. 162066 11531 150535 391482 309370 82112 232647 ROU ASSETS 470654 470654 0 Lease Liabilities 596432 596432 2358750 -128706 -128706 2487456 2487456 2232519 2232519 2232519 SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. X X false false false Blaine M Peterson President & CEO 159073 0 0 13819 10263 183155 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS: THE THREE CLASSES OF MEMBERS ARE FELLOW MEMBER, ASSOCIATE MEMBER, AND STUDENT MEMBER. A FELLOW MEMBER IS ONE WHO HOLDS A CERTIFICATE IN GOOD STANDING AS A CERTIFIED PUBLIC ACCOUNTANT. AN ASSOCIATE MEMBER IS A CPA EXAMINATION CANDIDATE WHO SITS FOR THE CPA EXAMINATION AT LEAST ANNUALLY. A STUDENT MEMBER IS A STUDENT WITH AN INTEREST IN ACCOUNTING ENROLLED EITHER FULL TIME OR PART TIME AT AN ACCREDITED COLLEGE OR UNIVERSITY. FORM 990, PART VI, SECTION A, LINE 7 POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY: FELLOW MEMBERS - CPAS LICENSED UNDER THE OKLAHOMA ACCOUNTANCY ACT WITH LICENSES IN GOOD STANDING WITH THE OKLAHOMA ACCOUNTANCY BOARD ENROLL WITH THE OSCPA AND HAVE VOTING RIGHTS. THE OTHER CLASSES OF MEMBERS DO NOT HAVE VOTING RIGHTS. FELLOW MEMBERS ELECT THE OFFICERS AND DIRECTORS-AT-LARGE BY A MAJORITY VOTE. FELLOW MEMBERS MAY ALSO REMOVE AN OFFICER OR DIRECTOR BY A VOTE OF AT LEAST THREE-FOURTHS OF THE MEMBERS PRESENT AT ANY SPECIAL MEETING OF MEMBERS AT WHICH A QUORUM EXISTS, CALLED FOR THAT PURPOSE. FORM 990, PART VI, SECTION B, LINE 11 PROCESS TO REVIEW THE FORM 990: THE RETURN WAS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE RETURN WAS REVIEWED INTERNALLY BY MANAGEMENT. A COPY OF THE FORM 990 WAS PROVIDED TO THE GOVERNING BODY OF THE BOARD. THE GOVERNING BODY APPROVED THE FORM 990 PRIOR TO THE ORGANIZATION FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 15 TOP MANAGEMENT OFFICIAL COMPENSATION REVIEW: THE EXECUTIVE'S COMPENSATION IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE. THE PRESIDENT & CEO'S EVALUATION AND COMPENSATION RECOMMENDATION IS DOCUMENTED IN THE EXECUTIVE COMMITTEE'S MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE ORGANIZATION'S BY-LAWS ARE FOUND ON ITS WEBSITE. THE CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND ALL OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 1 DELEGATION OF AUTHORITY: THE EXECUTIVE COMMITTEE SHALL MEET AT THE CALL OF THE PRESIDENT. IT SHALL ACT AS AN ADVISOR TO THE PRESIDENT AND AID THE STAFF IN CARRYING OUR THE POLICIES OF THE BOARD OF DIRECTORS AND IN ADMINISTERING THE AFFAIRS OF THE SOCIETY. THE EXECUTIVE COMMITTEE HAS ONLY SUCH AUTHORITY AS THE BOARD OF DIRECTORS MAY GRANT. OK SOC OF CPA'S EDUCATION FOUNDATION 5201 N SHARTEL AVE OKLAHOMA CITY OK 73118 731339781 EDUCATION OK 501(C)(3) 7 OSCPA true OK SOC OF CPA'S POLITICAL ACTION COMMIT 5201 N SHARTEL AVE OKLAHOMA CITY OK 73118 731255288 POLITICAL OK 527 N/A OSCPA true false false false false false false false false false false false false false false false false false true true