2025-03-07T15:06:29-06:00 2024-04-30 390912608 HAWKINS ASH CPAS LLP 500 S SECOND STREET SUITE 200 LA CROSSE WI 54601 990 2023-05-01 237108098 WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS INC WISC 2627850445 W233 N2080 RIDGEVIEW PKWY 201 WAUKESHA WI 53188 TAMMY HOFSTEDE PRESIDENT & CEO 2627850445 2025-03-07 1 1 BRITTANY F LEONARD P01646690 6087847737 2025-03-06 2023 2025-03-06 01:10:19Z TAMMY HOFSTEDE W233 N2080 RIDGEVIEW PKWY 201 WAUKESHA WI 53188 4627775 0 X WWW.WICPA.ORG X 1970 WI THE WICPA SERVES THE DIVERSE NEEDS OF OUR MEMBERS; ENHANCES PROFESSIONAL COMPETENCY; PROMOTES THE VALUE OF MEMBERS AND THE PROFESSION; ADVOCATES ON BEHALF OF THE PROFESSION; AND BUILDS COMMUNITY AMONG MEMBERS. 11 11 13 317 64566 0 1580789 1589411 778187 835848 -103909 113508 122807 124267 2377874 2663034 0 0 0 0 1002746 1017233 0 0 0 1675807 1580377 2678553 2597610 -300679 65424 6036530 6272257 3818467 3926945 2218063 2345312 X THE WICPA SERVES THE DIVERSE NEEDS OF OUR MEMBERS; ENHANCES PROFESSIONAL COMPETENCY; PROMOTES THE VALUE OF MEMBERS AND THE PROFESSION; ADVOCATES ON BEHALF OF THE PROFESSION; AND BUILDS COMMUNITY AMONG MEMBERS. 0 0 506592 MEMBERSHIP AND MARKETING - WITH NEARLY 6,800 MEMBERS IN PUBLIC ACCOUNTING, BUSINESS AND INDUSTRY, GOVERNMENT, NONPROFIT AND EDUCATION, THE WICPA SERVES THE DIVERSE NEEDS OF MEMBERS BY ENHANCING PROFESSIONAL COMPETENCY; PROMOTING THE VALUE OF MEMBERS AND THE PROFESSION; ADVOCATING ON BEHALF OF THE PROFESSION; AND BUILDING COMMUNITY AMONG MEMBERS. 606400 CPE-PROFESSIONAL DEVELOPMENT SEMINARS & CONFERENCES PROVIDED TO THE MEMBERSHIP TO ENHANCE ACCOUNTING & PROFESSIONAL SKILLS REQUIRED AND EXPECTED TO BE MAINTAINED. 230478 COMMUNICATIONS: KEEP MEMBERS AND THE PUBLIC INFORMED OF CURRENT DEVELOPMENTS IN THE ACCOUNTING PROFESSION. 316776 COMMITEES AND FUNCTIONS 316776 1660246 0 0 1 1 0 0 0 0 0 1 0 0 1 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 1 1 0 0 1 28 0 1 13 1 1 1 0 0 0 1 1 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X TAMMY HOFSTEDE 2627850445 W233N2080 RIDGEVIEW PARKWAY 201 WAUKESHA WI 53188 LUCIEN BEAUDRY SECRETARY/TREASURER 1.00 X X 0 0 0 CHRIS CHOLKA DIRECTOR 1.00 X 0 0 0 JESSICA GATZKE DIRECTOR 1.00 X 0 0 0 RYAN HANSON CHAIR-ELECT 1.00 X X 0 0 0 RUTH KALLIO-MIELKE DIRECTOR-AICPA COUNCIL 1.00 X 0 0 0 NEIL KELLER DIRECTOR-AICPA COUNCIL 1.00 X 0 0 0 TORI MORROW DIRECTOR 1.00 X 0 0 0 STEVEN PULLARA PAST CHAIR 1.00 X 0 0 0 DONNA SCAFFIDI DIRECTOR 1.00 X 0 0 0 MATTHEW SCHAEFER CHAIR 1.00 X X 0 0 0 STACY STINSON DIRECTOR 1.00 X 0 0 0 TAMMY HOFSTEDE PRESIDENT-CEO 50.00 X 282423 0 31595 282423 0 31595 1 0 1 0 0 1589411 1589411 PROFESSIONAL DEVELOPMENT 611710 753112 753112 OTHER FUNCTIONS 541800 64566 64566 COMMITTIES, DISCUSSION GROUPS, SP 611710 18170 18170 835848 86902 86902 107275 107275 300 0 300 300 300 1991347 1964741 26606 26606 26606 MISC 541860 16692 16692 16692 2663034 771582 64566 237475 331584 242056 89528 511176 216094 295082 30136 9750 20386 100393 46307 54086 43944 18146 25798 7569 7569 31352 11121 20231 65294 31342 33952 13501 6615 6886 PROFESSIONAL AND OUTSID 946641 829033 117608 RENT AND MAINTENANCE 294682 141448 153234 OTHER DIRECT COSTS 104061 12827 91234 TELEPHONE AND MAILING S 92721 83475 9246 24556 12032 12524 2597610 1660246 937364 0 300 300 203689 875908 27830 27492 185524 168467 749951 628271 173990 121680 2375596 2164024 3069601 2914386 6036530 6272257 149430 148088 3669037 3778857 3818467 3926945 X 2218063 2345312 2218063 2345312 6036530 6272257 65424 61825 0 X X 0 1 X 1 0 CPA - PAC W233N2080 RIDGEVIEW PARKWAY SUITE WAUKESHA WI 53188 391304502 100 36140 LEGISLATIVE INVOLVEMENT FUND W233N2080 RIDGEVIEW PARKWAY SUITE WAUKESHA WI 53188 392001440 8100 0 0 0 1583141 55558 55558 47494 8064 25837 15153 10684 724114 613118 110996 121680 RIGHT OF USE - BUILDING LEASE 2914386 2914386 ADVANCE MEMBERSHIP DUES 440620 DEFERRED REVENUE - ALL OTHER 38035 ADVANCED REGISTRATION FEES 67684 BUILDING LEASE LIABILITY 3232518 3778857 X 2717290 61825 61825 2655465 7569 7569 2663034 2590041 0 2590041 7569 7569 2597610 PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF APRIL 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIOD. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. X X X X X 0 0 0 TAMMY HOFSTEDE PRESIDENT-CEO 266423 0 16000 0 0 0 19770 0 11825 0 314018 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (WICPA) HAS NINE SCALES OF MEMBERS. THEY INCLUDE CPAS, COLLEGE STUDENTS, AFFILIATES, RETIRED, PART-TIME, UNEMPLOYED/LEAVE OF ABSENCE, HONORARY, HIGH SCHOOL EDUCATORS, AND HIGH SCHOOL STUDENTS. THE TOTAL MEMBERSHIP IS ABOUT 6,800. FORM 990, PART VI, SECTION A, LINE 7A THE PRINCIPAL OFFICERS OF THE WICPA SHALL BE THE CHAIR, THE CHAIR-ELECT, FIVE DIRECTORS, TWO AICPA COUNCIL MEMBERS, AND THE SECRETARY/TREASURER, ALL OF WHOM SHALL BE ELECTED BY THE MEMBERS IN THE MANNER DESCRIBED IN THE BYLAWS. THE PAST CHAIR SERVES AS AN EX-OFFICIO BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE ORGANIZATION'S TREASURER, CHAIR, AND PRESIDENT & CEO BEFORE BEING PROVIDED TO ALL BOARD MEMBERS AT THE TIME OF FILING. FORM 990, PART VI, SECTION B, LINE 12C THE WICPA CONFLICT OF INTEREST, ETHICS AND WHISTLEBLOWER POLICIES ARE TO BE SIGNED YEARLY. IF, IN BETWEEN THE TIME THE POLICIES ARE SIGNED AND A BOARD MEMBER REALIZES A POSSIBLE CONFLICT OF INTEREST, THE BOARD MEMBER WILL NOTIFY THE BOARD CHAIR. IN ADDITION, THE CHAIR WILL CONFIRM THAT ANY LIMITATIONS ON A BOARD MEMBER AS A RESULT OF A CONFLICT OF INTEREST ARE FOLLOWED AND THE CHAIR WHO REVIEWS THE SIGNED FORMS AT THE BEGINNING OF EACH YEAR COULD NOTE TO MONITOR ANY SPECIFIC RESTRICTIONS ON A BOARD MEMBER'S VOTING THAT RESULTS FROM A CONFLICT OF INTEREST DISCLOSED ON THE ANNUAL FORM. IF, IN BETWEEN THE TIME THE POLICIES ARE SIGNED AND A STAFF MEMBER REALIZES A POSSIBLE CONFLICT OF INTEREST, THE STAFF MEMBER WILL NOTIFY THEIR SUPERVISOR WHO WILL IN TURN NOTIFY THE CEO. THE CEO IS INSTRUCTED TO NOTIFY THE CHAIR AS WELL OF ANY NEW CONFLICTS OF INTEREST. IN ADDITION, THE CHAIR WILL CONFIRM THAT ANY LIMITATIONS ON A STAFF MEMBER AS A RESULT OF A CONFLICT OF INTEREST ARE FOLLOWED. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, THE EXECUTIVE COMMITTEE IS PROVIDED WITH INFORMATION REGARDING THE PRESIDENT & CEO'S COMPENSATION FROM AN ANNUAL SURVEY OF STATE CPA SOCIETIES, AS WELL AS OTHER SURVEY RESOURCES. THE EXECUTIVE COMMITTEE REVIEWS THIS INFORMATION IN ORDER TO DETERMINE COMPENSATION FOR THE PRESIDENT & CEO. THE COMPENSATION FOR MANAGEMENT EMPLOYEES IS DETERMINED BY THE PRESIDENT & CEO, AND IS BASED ON COMPARABILITY DATA FROM OTHER STATE CPA SOCIETIES AND OTHER SURVEY RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 ARTICLES OF INCORPORATION ARE AVAILABLE ON THE WISCONSIN DEPARTMENT OF FINANCIAL INSTITUTIONS (WDFI) WEBSITE. FORM 990 IS AVAILABLE ON SEVERAL WEBSITES (GUIDESTAR, ERI, FOUNDATION CENTER). THE ORGANIZATION'S BYLAWS, FINANCIAL STATEMENTS, AND CONFLICTS OF INTEREST POLICY ARE AVAILABLE ONLY TO MEMBERS UPON REQUEST. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE IS COMPRISED OF FOUR BOARD MEMBERS AND TWO NON-BOARD MEMBERS. THE WICPA TREASURER RECEIVE MONTHLY FINANCIAL STATEMENTS, THE FINANCE COMMITTEE RECEIVES FINANCIAL STATEMENTS AT EACH MEETING, AND THE FULL BOARD OF DIRECTORS RECEIVES STATEMENTS AT EACH BOARD MEETING. THE TREASURER WORKS CLOSELY WITH MANAGEMENT TO PROVIDE OVERSIGHT. THE FINANCE COMMITTEE REVIEWS AND APPROVES THE AUDIT. THE FULL BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE 990 AT THE TIME OF FILING. THE FINANCE COMMITTEE WORKS WITH MANAGEMENT TO REVIEW AND RECOMMEND INDEPENDENT AUDITORS TO THE BOARD OF DIRECTORS FOR APPROVAL. WISCONSIN INSTITUTES OF CERTIFIED PUBLIC ACCOUNTANTS' EDUCATIONAL FOUNDATIO W233N2080 RIDGEVIEW PARKWAY SUITE 2 WAUKESHA WI 53188 237109897 TO PROMOTE THE FIELD OF ACCOUNTANCY IN WI WI 501(C)(3) LINE 12A, I WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNANTS INC 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 WICPA EDUCATIONAL FOUNDATION L 69200 ESTIMATED ACTUAL COST WICPA EDUCATIONAL FOUNDATION N 0 INCLUDED ABOVE WICPA EDUCATIONAL FOUNDATION O 0 INCLUDED ABOVE WICPA EDUCATIONAL FOUNDATION Q 0 INCLUDED ABOVE PART V, ITEM 1L WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC. PROVIDES VARIOUS CLERICAL, ACCOUNTING, AND FUNDRAISING SERVICES TO THE WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS' EDUCATIONAL FOUNDATION, INC. THE AMOUNT FOR THE CURRENT YEAR WAS $69,200.