2025-09-11T07:26:33-05:00 2024-12-31 593204548 JAMES MOORE & CO PL 5931 NW 1ST PLACE GAINESVILLE FL 326072063 990 2024-01-01 581325741 CPAMERICA INC CPAM 3527274070 7555 W UNIVERSITY AVE GAINESVILLE FL 32607 GRACE HORVATH PRESIDENT 3527274157 2025-09-08 1 1 CORINNE LAROCHE P01500189 3523781331 2025-09-08 2024 2025-03-06 01:10:19Z GRACE HORVATH 7555 W UNIVERSITY AVE GAINESVILLE FL 32607 6942373 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. 8 8 25 9 0 0 0 0 5816080 6483280 19436 267554 88426 57368 5923942 6808202 0 0 0 0 1912862 2209354 0 0 0 4134451 4184222 6047313 6393576 -123371 414626 6976408 7582515 1471971 1304522 5504437 6277993 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 30 0 1 25 1 0 0 0 0 0 0 0 0 X 8 8 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 - UNTIL FEB 2024 5.00 X 0 0 0 SHANE ROHRBACH DIRECTOR 5.00 X 0 0 0 JOHN COURNAN DIRECTOR 5.00 X 0 0 0 BLAKE ISOBE VICE CHAIR/CHAIR ELECT 5.00 X X 0 0 0 ANGELA KERNS DIRECTOR 5.00 X 0 0 0 GARY ANGLIN CHAIR 5.00 X X 0 0 0 JOHN LAUSENG DIRECTOR 5.00 X 0 0 0 CHERI WALKER DIRECTOR 5.00 X 0 0 0 DAVID FARNSWORTH IMMEDIATE PAST CHAIR 5.00 X X 0 0 0 GRACE HORVATH PRESIDENT AND SECRETARY 50.00 X 352422 0 28076 LAUREN BUSH VP OF FINANCE/OPERATIONS 40.00 X 139989 0 18024 HARRISON SCHOFILL DIRECTOR OF IT 40.00 X 158947 0 9384 JENNIFER WALKER DIRECTOR OF SERVICES 40.00 X 112254 0 16288 TARENA STANLEY DIRECTOR OF ENGAGEMENT AND PSHIPS 40.00 X 107035 0 15349 870647 0 87121 5 0 1 0 THE MERITAGE RESORT LLC 875 BORDEAUX WAY NAPA CA 94558 CATERING, AV EXPENSES, CONFERENCE EXPENS 245313 DMJPS & CO PLLC PO BOX 9258 GREENSBORO NC 27429 CONSULTING SERVICES 144769 BOLTON POST ENTERPRISES LLC PO BOX 140817 GAINESVILLE FL 32614 RENT 134257 3 MEMBERSHIP DUES 611430 3825013 3825013 CPE SEMINARS/REGISTRAT 611600 2045528 2045528 SPONSORSHIP FEES 541900 428500 428500 COMMISSION REVENUE 541900 104825 104825 D&B INDUSTRY PROFILES 611430 50205 50205 29209 29209 6483280 242114 242114 57368 57368 159611 133495 676 26116 -676 25440 25440 6808202 6483280 0 324922 538512 1496427 55105 119310 147933 27300 26526 105788 106193 208754 239574 160083 333709 1791374 8668 100976 33631 DUES AND SUBSCRIPTIONS 453402 SPECIAL PROGRAM EVENTS 227187 ENTERTAINMENT 45391 MEMBER PUBLICATIONS 43031 124702 6393576 244533 642138 440404 296981 227942 42914 520866 501169 394172 335757 46662 58415 4624765 5341421 844612 672853 26624 26624 6976408 7582515 440236 463999 344099 261315 12866 4492 674770 574716 1471971 1304522 X 5504437 6277993 5504437 6277993 6976408 7582515 414626 358930 0 X 0 1 X 1 0 1 1 0 45901 18492 27409 348271 317265 31006 58415 INVESTMENTS - BONDS 1762043 F INVESTMENTS - EQUITY 3579378 F 5341421 OPERATING LEASE OBLIGATION 574716 574716 X 7087720 358930 -53562 305368 6782352 26526 -676 25850 6808202 6314164 676 676 6313488 26526 53562 80088 6393576 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, 2024 AND 2023. 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 -52,737. CREDIT LOSSES NETTED WITH INCOME -825. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -676. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 676. PART XII, LINE 4B - OTHER ADJUSTMENTS: DUES EXPENSE NETTED WITH INCOME 52,737. CREDIT LOSSES NETTED WITH INCOME 825. X X X 0 1 0 GRACE HORVATH PRESIDENT AND SECRETARY 292422 0 60000 0 0 0 17250 0 10826 0 380498 0 0 0 HARRISON SCHOFILL DIRECTOR OF IT 154892 0 4055 0 0 0 7963 0 1421 0 168331 0 0 0 LAUREN BUSH VP OF FINANCE/OPERATIONS 130609 0 9380 0 0 0 7213 0 10811 0 158013 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 A FORMER EXECUTIVE, 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, THE FORMER EXECUTIVE RECEIVES COMPENSATION SUBSEQUENT TO RETIREMENT. DEFERRED COMPENSATION AGREEMENTS 1 AND 2 ARE FULLY VESTED AND PAYMENTS BEGAN FOLLOWING RETIREMENT IN JANUARY 2022 AND EXTEND THROUGH DECEMBER 2027. AS OF DECEMBER 31, 2024 AND 2023, $169,354 AND $221,444 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 THE ORGANIZATION AMENDED ITS BYLAWS ON MAY 31, 2024. SIGNIFICANT CHANGES INCLUDE THE FOLLOWING: 1. UPDATED THE GEOGRAPHICAL LOCATION EVALUATION REQUIREMENT OF APPLICANT FIRMS TO FOLLOW THE "RECOMMENDED GUIDELINES FOR MEMBERSHIP DEVELOPMENT AND EXPANSION" AS APPROVED BY THE BOARD OF DIRECTORS ON JANUARY 19, 2024. 2. UPDATED THE MEMBERSHIP TERMINATION SPECIFICATIONS: A MEMBER FIRM MAY BE ISSUED A WRITTEN WARNING (EMAIL ACCEPTABLE) BY THE BOARD OF DIRECTORS OF POSSIBLE TERMINATION. THE WARNING WILL BEGIN A CURE PERIOD TO ALLOW THE FIRM ADEQUATE TIME TO RECTIFY THE SITUATION. IN THE EVENT THE FIRM IS UNABLE OR UNWILLING TO RECTIFY THE SITUATION WITHIN THE PROVIDED CURE PERIOD, THEN, UPON THE RECOMMENDATION OF THE BOARD OF DIRECTORS AND A SUBSEQUENT MAJORITY VOTE IN FAVOR OF TERMINATION BY THE COUNCIL OF MEMBERS, THE MEMBER WILL BE TERMINATED EFFECTIVE AT THE END OF THE MONTH DURING WHICH THE VOTE IS TAKEN. 3. UPDATED THE NOTICE REQUIREMENTS FOR MERGERS: A MEMBER THAT MERGES WITH OR IS ACQUIRED BY A FIRM OTHER THAN ANOTHER CPAMERICA MEMBER, SHALL GIVE NOTICE OF THE FIRM'S PRIMARY LOCATION WITHIN THIRTY DAYS OF THE MERGER OR ACQUISITION FOR THE PURPOSES OF ESTABLISHING ITS HEADQUARTERS LOCATION. IF THE LOCATION IS ALREADY THE PRIMARY LOCATION OF ANOTHER EXISTING CPAMERICA MEMBER FIRM, IT SHALL BE AT THE DISCRETION OF THE BOARD OF DIRECTORS TO ALLOW FOR MORE THAN ONE MEMBER FIRM'S PRIMARY LOCATION. THIS DOES NOT APPLY TO TOP 10 MAJOR METROS WHERE MULTIPLE PRIMARY LOCATIONS MAY EXIST. 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.