2024-09-10T12:25:21-04:00 2024-04-30 630781330 ALDRIDGE BORDEN & COMPANY PC 74 COMMERCE STREET MONTGOMERY AL 36104 990 2023-05-01 630393137 ALABAMA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ALAB 3348347650 1041 LONGFIELD COURT MONTGOMERY AL 36117 JEANNINE BIRMINGHAM PRESIDENT/CEO 3348347650 2024-08-16 true true SCOTT E GRIER CPA P00605532 3348346640 2024-08-15 2023 2024-08-08 14:25:15Z JEANNINE BIRMINGHAM 1041 LONGFIELD CT MONTGOMERY AL 36117 3538123 false X WWW.ALABAMA.CPA X 1975 AL SEE SCHEDULE O 15 15 12 75 60960 17750 2375461 2637987 69257 149897 116361 83434 2561079 2889068 0 0 1018396 1326174 0 0 1671457 1545805 2689853 2871979 -128774 17089 5799169 6398727 642107 816681 5157062 5582046 X THE SOCIETY WAS ORGANIZED TO PROMOTE THE COMMON PROFESSIONAL INTERESTS OF ALABAMA CERTIFIED PUBLIC ACCOUNTANTS. THE SOCIETY OFFERS CONTINUING PROFESSIONAL EDUCATION TO MEMBERS AND NONMEMBERS AND PROMOTES THE PROFESSION OF ACCOUNTING THROUGH VARIOUS ACTIVITIES. false false THE SOCIETY PROVIDES A VARIETY OF CONTINUING PROFESSIONAL EDUCATION CLASSES TO HELP MEMBERS ACHIEVE THEIR MINIMUM REQUIRED HOURS. MEMBERSHIP SERVICES OFFER NUMEROUS OPPORTUNITIES FOR PROFESSIONAL GROWTH AND NETWORKING. THE SOCIETY PROVIDES PUBLIC RELATIONS SERVICES TO PROMOTE THE PROFESSIONAL INTEREST OF ALABAMA CERTIFIED PUBLIC ACCOUNTANTS. THE SOCIETY PROMOTES THE PROFESSION OF ACCOUNTING THROUGH VARIOUS ACTIVITIES AND INVOLVEMENT. THE SOCIETY PROVIDES PEER REVIEW SERVICES TO HELP MEMBER FIRMS TO MEET PEER REVIEW REQUIREMENTS. false false true true false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 23 0 12 true true true false false false false false false false X 15 15 false false false false false true false true true false true true true true true true true true true false false X JEANNINE BIRMINGHAM 3348347650 1041 LONGFIELD COURT MONTGOMERY AL 36117 JEANNINE BIRMINGHAM PRESIDENT/CE 40.00 2.00 X 253994 0 133495 ANNAMARIE JONES CFO 2.00 0.00 X 17319 0 0 MANDY BARKSDALE BOARD MEMBER 2.00 X 0 0 0 JAMEY CARROLL BOARD MEMBER 2.00 X 0 0 0 CATHY DOVER BOARD MEMBER 2.00 X 0 0 0 BRUCE FRYER BOARD MEMBER 2.00 X 0 0 0 JON HEATH PAST CHAIR 2.00 X X 0 0 0 MATTHEW HILBURN BOARD MEMBER 2.00 X 0 0 0 KENDRA JAMES BOARD MEMBER 2.00 X 0 0 0 JAMES WHITE JR CHAIR 2.00 2.00 X X 0 0 0 MICHAEL KASOUF BOARD MEMBER 2.00 X 0 0 0 JEREMY MOSTELLER BOARD MEMBER 2.00 X 0 0 0 AMANDA PAUL BOARD MEMBER 2.00 X 0 0 0 PAUL PERRY BOARD MEMBER 2.00 X 0 0 0 SARAH PROPPER CHAIR ELECT 2.00 X X 0 0 0 DENNIS SHERRIN BOARD MEMBER 2.00 X 0 0 0 JOSEPH WYNN BOARD MEMBER 2.00 X 0 0 0 271313 133495 1 false true false 17750 17750 MEMBERSHIP 900099 1197378 1197378 PROF DEVELOPMENT COURSES 900099 711097 711097 PEER REVIEW PROGRAM 900099 481722 481722 CONFERENCES 900099 247790 247790 2637987 123860 123860 675092 648968 87 26124 -87 26037 26037 ASCPA NEWSLETTER 541800 60960 60960 MISCELLANEOUS 900099 22474 22474 83434 2889068 2810358 60960 422656 643706 107569 80903 71340 7030 71625 36000 31061 85713 415201 141049 151227 60816 180258 70746 6640 TECHNICAL REVIEWS 125817 CREDIT CARD FEES 69364 NEWSLETTER 55176 MISCELLANEOUS EXPENSE 34517 3565 2871979 0 0 0 68843 347810 58519 27887 176120 184551 2267959 855579 1437738 1412380 4037445 4410850 20504 15249 5799169 6398727 257376 270362 122671 171649 241556 359421 20504 15249 642107 816681 X 5157062 5582046 5157062 5582046 5799169 6398727 17089 407895 X false true X true false false false false false 1197378 65302 65302 119738 -54436 369379 369379 1463212 557316 905896 376721 268939 107782 58647 29324 29323 1412380 RIGHT OF USE LIABILITIES 15249 15249 X SCHEDULE D, PAGE 3, PART X THE SOCIETY HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF APRIL 30, 2024, THE SOCIETY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X false false false JEANNINE BIRMINGHAM PRESIDENT/CEO 240000 13994 133495 387489 FORM 990 - ORGANIZATION'S MISSION THE SOCIETY WAS ORGANIZED TO PROMOTE THE COMMON PROFESSIONAL INTERESTS OF ALABAMA CERTIFIED PUBLIC ACCOUNTANTS. THE SOCIETY OFFERS CONTINUING PROFESSIONAL EDUCATION TO MEMBERS AND NONMEMBERS AND PROMOTES THE PROFESSION OF ACCOUNTING THROUGH VARIOUS ACTIVITIES. FORM 990, PAGE 2, PART III, LINE 4D THE SOCIETY PROMOTES THE PROFESSION OF ACCOUNTING THROUGH VARIOUS ACTIVITIES AND INVOLVEMENT. THE SOCIETY PROVIDES PEER REVIEW SERVICES TO HELP MEMBER FIRMS TO MEET PEER REVIEW REQUIREMENTS. FORM 990, PAGE 6, PART VI, LINE 7A THE OFFICERS OF THE SOCIETY SHALL BE ELECTED ANNUALLY BY THE MEMBERS. THE ELECTION OF OFFICERS IS HELD AT THE ANNUAL MEETING OF THE SOCIETY. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE FORM 990 IS MADE AVAILABLE TO THE AUDIT COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW; THE PRESIDENT/CEO REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE POLICY AND WHEN ANY CONFLICT ARISES, DETERMINES THE COURSE OF ACTION PER THE POLICY DIRECTIVES. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS MEETS ANNUALLY TO PERFORM A REVIEW OF THE PRESIDENT/CEO. THEY APPROVE AN ANNUAL RAISE (IF APPLICABLE). THE CURRENT CHAIR OF THE BOARD OF DIRECTORS MEETS WITH THE PRESIDENT/CEO TO DISCUSS THE REVIEW, STRENGTHS, WEAKNESSES, COMPENSATION, ETC. THE COMPENSATION COMMITTEE CONSISTS OF THE IMMEDIATE PAST CHAIR, CHAIR, AND CHAIR-ELECT. FORM 990, PAGE 6, PART VI, LINE 19 FEDERAL LAW DOES NOT REQUIRE THAT SUCH DOCUMENTS BE MADE PUBLICLY AVAILABLE UNLESS THEY WERE INCLUDED ON A FORM THAT IS PUBLICLY AVAILABLE. THEREFORE, THE SOCIETY DOES NOT MAKE SUCH DOCUMENTS PUBLICLY AVAILABLE. ASCPA POLITICAL ACTION COMMITTEE 1041 LONGFIELD CT MONTGOMERY AL 36117 631018892 POLITICAL AL 527 N/A false EDUCATIONAL FOUNDATION OF THE ASCPA 1041 LONGFIELD CT MONTGOMERY AL 36117 636063630 EDUCATION AL 501C3 10 N/A false false false false false false false false false false false false true false true false false false false false