2025-03-04T18:26:15-06:00 2024-05-31 911623649 JOHNSON STONE & PAGANO PS 1501 REGENTS BLVD SUITE 100 FIRCREST WA 98466 990 2023-06-01 910462093 WASHINGTON SOCIETY OF CERTIFIED PUBLIC A WASH 4256444800 170 120TH AVE NE E101 BELLEVUE WA 98005 KIMBERLY SCOTT PRESIDENT & CEO 4256444800 2025-03-03 1 1 MARIA A ICHIYAMA P00705140 2535667070 2023 2025-03-06 01:10:19Z KIMBERLY SCOTT 170 120TH AVE NE E101 BELLEVUE WA 98005 3570570 0 X WWW.WSCPA.ORG X 1905 WA WE ARE A COMMUNITY OF CPAS AND FINANCIAL PROFESSIONALS CULTIVATING AUTHENTIC RELATIONSHIPS, UNIQUE LEARNING EXPERIENCES, AND PURPOSEFUL ADVOCACY FOR OUR FUTURE. 16 15 21 390 38937 14818 1885788 1598726 1821118 1579061 216284 260082 137123 132701 4060313 3570570 0 0 0 0 2192792 2029781 0 0 0 1993046 1964917 4185838 3994698 -125525 -424128 12488548 13117603 2377746 1975681 10110802 11141922 WE ARE A COMMUNITY OF CPAS AND FINANCIAL PROFESSIONALS CULTIVATING AUTHENTIC RELATIONSHIPS, UNIQUE LEARNING EXPERIENCES, AND PURPOSEFUL ADVOCACY FOR OUR FUTURE. 0 0 THE WSCPA PROVIDES MORE THAN 3,000 CONTINUING EDUCATION SEMINARS, CONFERENCES, AND WEBCASTS/WEBINARS THROUGHOUT THE STATE, SUPPORTING REQUIREMENTS FOR CPAS TO STAY CURRENT ON PROFESSIONAL STANDARDS AND TECHNICAL ISSUES RELATED TO THEIR AREAS OF PRACTICE. ALL IN-PERSON COURSES PROVIDE OPPORTUNITIES TO BUILD PROFESSIONAL AND PERSONAL NETWORKS. THE WSCPA HOSTS NUMEROUS LIVE EVENTS, INCLUDING SIGNATURE CONFERENCES AND NETWORKING RECEPTIONS, OFFERING MEMBERS THE CHANCE TO ENGAGE WITH ACCOUNTING PROFESSION LEADERS, EARN CPE CREDITS, AND ENHANCE THEIR PROFESSIONAL DEVELOPMENT IN A DYNAMIC, IN-PERSON SETTING. THE WSCPA, ON BEHALF OF ITS MEMBERS, ACTIVELY ENGAGES IN ADVOCACY EFFORTS BY WORKING WITH STATE AND FEDERAL POLICYMAKERS TO INFLUENCE LEGISLATION AND REGULATIONS THAT IMPACT THE ACCOUNTING PROFESSION, ENCOURAGING AND SUPPORTING STUDENTS TO BECOME CPAS, AND ENGAGING NATIONALLY WITH OTHER STATE SOCIETIES ON ISSUES AFFECTING THE PROFESSION. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 25 0 1 21 1 1 1 0 0 0 0 0 0 0 X 16 15 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WA X KARIN STRONG 4256444800 170 120TH AVE NE 101 BELLEVUE WA 98005 KIMBERLY SCOTT PRESIDENT & CEO 40.00 X X 292178 0 24764 SARA BAILEY PAST CHAIR 0.50 X X 0 0 0 ANDREW BRAJCICH CHAIR 0.50 X X 0 0 0 SARAH FUNK VICE CHAIR 0.50 X X 0 0 0 ED RAMOS TREASURER 0.50 X X 0 0 0 WRITU KAKSHAPATI SECRETARY 0.50 X X 0 0 0 RICHARD BURGER MACKEY DIRECTOR 0.50 X 0 0 0 RAQUEL NELSON DIRECTOR 0.50 X 0 0 0 URSULA PERKINS DIRECTOR 0.50 X 0 0 0 ELIZABETH REDMOND DIRECTOR 0.50 X 0 0 0 BRYCE RASSILYER DIRECTOR 0.50 X 0 0 0 NORMAN HAUGEN DIRECTOR 0.50 X 0 0 0 COURTNEY HIRATA DIRECTOR 0.50 X 0 0 0 JILLIAN ROBISON DIRECTOR 0.50 X 0 0 0 JOEL WILLIAMS DIRECTOR 0.50 X 0 0 0 JAMIELYN HUENERS DIRECTOR 0.50 X 0 0 0 HAYDEN WILLIAMS CFO 40.00 X 187072 0 19847 JEANETTE KEBEDE VP COMMUNICATIONS AND TECH 40.00 X 109607 0 22153 588857 0 66764 3 0 1 0 0 1598726 1598726 CPE REVENUE 611600 1576811 1576811 NETWORKING EVENTS 900099 2250 2250 1579061 260082 260082 OTHER REVENUES 561000 93764 44074 49690 ADVERTISING 541800 38937 38937 132701 3570570 1623135 38937 309772 659922 963249 73158 209018 124434 34410 72830 40893 19834 146332 45704 270 27561 24301 INCOME TAXES 3678 CPE COSTS 894970 OTHER EXPENSES 343113 MEMBERSHIP 288641 22380 3994698 476589 720918 306262 65413 190778 179883 422642 357278 59566 65364 10591831 11314004 863522 772021 12488548 13117603 408180 280726 1073491 881241 896075 813714 2377746 1975681 X 10110802 11141922 10110802 11141922 12488548 13117603 -424128 1455248 0 X X 0 1 X 1 0 78830 0 0 0 1598726 78830 78830 119904 -41074 PART I-A LINE 1 LOBBYIST FEES AND EXPENSES. 125766 69268 56498 296876 288010 8866 65364 ROU ASSET - CAPITAL 4884 ROU ASSET - OPERATING 767137 772021 LEASE LIABILITY- CAPITAL 4986 LEASE LIABILITY - OPERATING 808728 813714 X PART X, LINE 2: THE SOCIETY EVALUATES ITS UNCERTAIN INCOME TAX POSITIONS, IF ANY, AND MAY RECORD A LIABILITY FOR ANY UNRECOGNIZED TAX OBLIGATIONS RESULTING FROM POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN AN INCOME TAX RETURN. ESTIMATED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX OBLIGATIONS, IF ANY, ARE RECORDED AS A COMPONENT OF INCOME TAX EXPENSE INCLUDED IN GENERAL AND ADMINISTRATIVE EXPENSES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. NO LIABILITY HAS BEEN RECORDED FOR UNCERTAIN TAX POSITIONS, OR RELATED INTEREST OR PENALTIES, AS OF MAY 31, 2024 OR 2023. 1 X X X X X 0 0 0 KIMBERLY SCOTT PRESIDENT & CEO 292178 0 0 0 0 0 23120 0 1644 0 316942 0 0 0 HAYDEN WILLIAMS CFO 187072 0 0 0 0 0 7423 0 12424 0 206919 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE WSCPA HAS REGULAR MEMBERS, AFFILIATE MEMBERS AND HONORARY LIFE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ALL REGULAR MEMBERS AND HONORARY LIFE MEMBERS OF THE WSCPA HAVE EQUAL VOTING PRIVILEGES. THESE MEMBERS ELECT THE OFFICERS AND DIRECTORS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE WSCPA BYLAWS MUST BE APPROVED BY A VOTE OF REGULAR AND HONORARY LIFE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE WSCPA'S AUDIT & FINANCE COMMITTEE WILL REVIEW THE 990. AFTER REVIEW, A COPY OF THE FORM 990 IS SENT OUT ELECTRONICALLY TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING THE FORM WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. ANY CONFLICTS ARE DISCLOSED TO THE BOARD CHAIR AND PRESIDENT & CEO. ONCE A DISCLOSURE HAS BEEN MADE, THE PERSON MAKING THE DISCLOSURE SHALL ABSTAIN FROM PRESENTING MOTIONS, VOTING, EXECUTING AGREEMENTS OR TAKING ANY OTHER ACTION RELATED TO THE ISSUE IN QUESTION ON BEHALF OF THE WSCPA. HE OR SHE SHALL NOT USE ANY PERSONAL INFLUENCE IN CONNECTION WITH THE ISSUE. THE MINUTES OF THE MEETINGS SHALL REFLECT THAT A DISCLOSURE WAS MADE THAT THE PERSON HAVING THE ACTUAL OR POTENTIAL CONFLICT ABSTAINED FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR HIRING THE PRESIDENT & CEO. IN DETERMINING THE COMPENSATION, THE COMMITTEE USES DATA FROM SEVERAL SOURCES AND CONSIDERS COMPARABLE SALARIES FOR LIKE SERVICES, IN LIKE ENTERPRISES, IN LIKE CIRCUMSTANCES. THE PRESIDENT & CEO HAS THE AUTHORITY TO DETERMINE ANNUAL COMPENSATION AMOUNTS FOR ALL STAFF. FORM 990, PART VI, SECTION C, LINE 19 THE WSCPA HAS ON ITS WEBSITE THE BYLAWS, CONFLICT OF INTEREST POLICY AND MOST RECENT AUDITED FINANCIAL STATEMENTS. FORM 990 PART XXI, LINE1: THE PROCESS FOR SELECTION OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS. WASHINGTON CPA FOUNDATION 170 120TH AVE NE 101 BELLEVUE WA 98005 237447914 SCHOLARSHIPS WA 501(C)(3) PUBLICLY SUPPORTED WASHINGTON SOCIETY OF CPAS 0 WASHINGTON CPAPAC 170 120TH AVE NE 101 BELLEVUE WA 98005 912061811 POLITICAL ACTION COMMITTEE WA 527 WASHINGTON SOCIETY OF CPAS 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 WASHINGTON CPA FOUNDATION O 97602 ACTUAL COST WASHINGTON CPAPAC Q 1440 CASH PAYMENT