2025-02-17T08:13:38-06:00 2024-05-31 582487348 Aprio Advisory Group LLC 2002 Summit Boulevard Suite 120 Atlanta GA 30319 990 2023-06-01 580697399 Georgia Society of Certified Public Accountants Inc GEOR 4045042946 6 Concourse Parkway Suite 800 Atlanta GA 30328 Boyd Search CEO 4045042946 2025-02-17 1 1 Stacy Cullen P00974308 4048929651 2025-02-17 2023 2025-03-06 01:10:19Z X Boyd Search 6 Concourse Parkway Suite 800 Atlanta GA 30328 9373082 0 X WWW.GSCPA.ORG X 1934 GA The mission of the Georgia Society of Certified Public Accountants is to help members achieve their vision of the future by providing leadership in a changing environment, offering opportunities to learn and demonstrate skills critical to success, promoting and advancing the accounting profession, and fostering high standards of integrity and objectivity. 14 13 22 0 121098 314 0 0 5387174 5685774 -57936 521255 45850 34239 5375088 6241268 0 13045 0 0 2640270 2650526 0 0 0 3773740 3558938 6414010 6222509 -1038922 18759 7321245 8134972 3370149 3866673 3951096 4268299 X The mission of the Georgia Society of Certified Public Accountants is to help members achieve their vision of the future by providing leadership in a changing environment, offering opportunities to learn and demonstrate skills critical to success, promoting and advancing the accounting profession, and fostering high standards of integrity and objectivity. 0 0 Continued Professional Education:The purpose of this program is to assist members in complying with high professional standards through continuing professional education activities and to provide facilities for the dissemination of professional accounting knowledge. Individual courses as well as in depth conferences cover a wide variety of accounting, finance, tax and financial management subjects. Throughout the year, 333 seminars and 18 conferences serve approximately 6,500 participants in various locations throughout the state. Member Services:Programs within this category provide an extensive array of services to almost 10,900 members and the accounting community. Chapters, 14 regionally based groups, with over 4,600 members, hold monthly/quarterly meetings. Council meetings, comprised of 120 representatives of the society's members. Over 850 student members engage in numerous programs focused on promoting accounting education and professional opportunities. Additional member resources include the society website, new member certificates and informational media as well as networking opportunities. Professional Communication: Communicating the missions of the society is an on-going and intensive effort that includes a bi-monthly magazine mailed to all members, an electronic newsletter sent out twice a month with information on the profession and the society's programs and services. Information is provided to over 850 college students on an on-going basis and educators at colleges and high schools receive regular newsletters and event promotion. Marketing information on seminars and conferences is made available to members through postcards, publications, and electronic newsletters. Over 600 press releases are sent annually to inform the general public of the important issues related to the profession and tips for good money management. 0 0 1 1 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 27 0 1 22 0 1 1 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 GA X Jessica Mytrohovich 4045042946 Six Concourse Parkway Suite 800 Atlanta GA 30328 Boyd E Search Secretary 37.50 X X 380396 0 32500 Carlton H Hodges Chair 2.00 X X 0 0 0 Kathryn M Fletcher Chair-elect 2.00 X X 0 0 0 James K Underwood Treasurer 2.00 X X 0 0 0 Christopher M Conrad Director 2.00 X 0 0 0 Howard A Mosby Director 2.00 X 0 0 0 Clay L Pilgrim Director 2.00 X 0 0 0 Jodi K Prevost Director 2.00 X 0 0 0 Evelyn Roiser Director 2.00 X 0 0 0 Deborah T Thaw Director 2.00 X 0 0 0 Susan M Tillery Director 2.00 X 0 0 0 Nicholas D Sr Rider Director 2.00 X 0 0 0 Victoria M Barry Director 2.00 X 0 0 0 Ian M Waller Director 2.00 X 0 0 0 Gregory A Wilder COO 37.50 X 207060 0 0 Jessica L Mytrohovich CFO 40.00 X 178500 0 0 Donald P Cook Vice President, Legislative 40.00 X 113220 0 0 879176 0 32500 4 0 1 0 Olympic Printing 5801 Goshen Springs Rd Suite F Norcross GA 30071 244787 Virginia Society of CPAs 4309 Cox Rd Glen Allen VA 23060 237884 Surgent 201 N King of Prussia Rd Suite 37 Radnor PA 19087 155979 Cobb -Marietta Coliseum & Exhibit 100 Cherokee Street Marietta GA 30090 137960 4 Continuing Professional Education 611430 2685282 2685282 Membership Dues 611430 2534888 2534888 Peer Review Fees 611430 303510 303510 Advertising Revenue 541800 89235 89235 Other Program Revenue 611430 38212 38212 34647 34647 5685774 60627 60627 2376 2376 2097 0 2097 2097 2097 3592442 3131814 460628 460628 460628 Management Fees 561000 29766 29766 29766 6241268 5596539 121098 523631 4545 8500 879176 1243747 194100 198452 135051 304 35941 99156 174803 134230 173198 186417 534536 207547 15886 161990 33883 Excise Tax 14599 CPE Course Expense 871165 CPE Conferences 398100 Committee Expense 179775 337408 6222509 839948 934501 88930 326 68325 58496 244089 285124 2591839 2423550 324079 168289 234958 590166 4420089 5407633 1100827 690437 7321245 8134972 693350 565896 1180343 1380834 0 1054218 1496456 865725 3370149 3866673 X 3820162 4116653 130934 151646 3951096 4268299 7321245 8134972 18759 298444 0 X X 0 1 X 1 0 The Georgia Society of CPA's - PAC 6 Concourse Parkway Suite 800 Atlanta GA 30328 580697399 38212 0 0 1 2534889 99156 99156 228140 -128984 Part I-A, Line 1: The Georgia Society of CPA's provides certain expense reimbursements to candidates that further the voice of the CPA profession. FORM 990, SCH C, PART III, LINE 3: 91% of the membership dues may be deductible as a business expense but not as a charitable contribution. 9% of the membership due is estimated for lobbying and therefore is not deductible in accordance with IRC Sec. 6033. In addition, members are informed that all contributions to the Georgia Society of CPA's - PAC are not tax deductible. 1184822 1104039 80783 1407017 1319511 87506 168289 Mutual Fund Securities 4419335 F US Treasury and Government Agency Securities 396754 F Equity Securities 590166 F Asset Backed Securities 1378 F 5407633 Deferred Compensation Plan Assets 199451 Deposits 750 Right of Use Asset - Office, Copier, Car, Postage 489870 Due from related parties, net 366 690437 Deferred Rent 71301 Deferred Compensation 199450 Right of Use Liability - Office, Copier, Car, Postage 594974 865725 X 6539712 298444 298444 6241268 0 6241268 6222509 0 6222509 0 6222509 Part X, Line 2: The Society is exempt from Federal income tax under Section 501(c)(6) of the Internal Revenue Code (the "IRC") whereby only unrelated business income, as defined by Section 512(a)(1) of the IRC, is subject to Federal income tax. As a 501(c) exempt organization that is not a political organization, the Society is subject to income tax on the smaller of net investment income or amounts spent on activities that are related to and support the process of influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any federal, state, or local public office, whether or not the individuals or electors are selected, nominated, elected, or appointed. No tax was due for the years ended May 31, 2024 and 2023. The Society follows the asset and liability approach which prescribes a threshold of more likely than not for recognition and non recognition of tax positions taken or expected to be taken in a tax return. There are no such uncertain tax positions for the Society for the years ended May 31, 2024 and 2023. The Society is no longer subject to income tax examinations for fiscal years prior to 2021. 0 Scholarships 12 8500 X X 1 1 X X X 0 0 0 Boyd E Search Secretary 338130 0 42266 0 0 0 32500 0 0 0 412896 0 0 0 Gregory A Wilder COO 207060 0 0 0 0 0 0 0 0 0 207060 0 0 0 Jessica L Mytrohovich CFO 178500 0 0 0 0 0 0 0 0 0 178500 0 0 0 Form 990, Part VI, Section A, line 7a The members of the Georgia Society of Certified Public Accountants elect the members of the governing body. Form 990, Part VI, Section B, line 11b The form 990 is prepared by an outside CPA Firm, Aprio, LLP. The Chairman of the Board, the Treasurer, and senior management of the organization perform a detailed review of the form 990 and attachments. The form 990 is then made available electronically to the remainder of the board of directors for their review prior to filing. Form 990, Part VI, Section B, line 12c The officers and directors of the organization annually receive a conflict of interest policy to review and sign. The copies are maintained and internally reviewed by the Georgia Society of Certified Public Accountants. Form 990, Part VI, Section B, line 15 A compensation committee, comprised of the three most recent chairs of the board of directors, annually determines the CEO's salary. They report to the board of directors. The CEO determines the salary of all other paid employees with the approval of the compensation committee. Form 990, Part VI, Section C, line 19 The organization maintains its form 990, governing documents, conflict of interest policy, and audited financial statements in permanent files which are readily available to the public upon request. form 990 part xii line 2c The organization has not changed any processes from prior year. Education Foundation of The Georgia Society Of CPA's Inc 6 Concourse Parkway Suite 800 Atlanta GA 30328 586043271 Encourage Georgians to Become Certified Public Accountants GA 501(c)(3) Line 7 0 Georgia Society of Certified Public Accountants Inc (Chapters) 6 Concourse Parkway Suite 800 Atlanta GA 30328 912020467 Local Chapters for Certified Public Accountants in Georgia GA 501(c)(6) 0 Georgia Society of CPA's Political Action Committee 6 Concourse Parkway Suite 800 Atlanta GA 30328 580697399 Strengthen The Voice of The CPA Profession Before Legislative Bodies GA 527 0 Georgia Society of CPA's Group Insurance Trust 6 Concourse Parkway Suite 800 Atlanta GA 30328 586152277 Insurance Trust Fund for The Members Of GSCPA GA T 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 Georgia Society of CPA's Group Insurance Trust L 29766 Cash Value Georgia Society of CPA's Group Insurance Trust P 54012 Cash Value Georgia Society of Certified Public Accountants Inc (Chapters) R 41318 Cash Value Education Foundation of The Georgia Society of CPA's Inc L 66490 Cash Value Education Foundation of The Georgia Society of CPA's Inc P 101233 Cash Value