2026-01-23T14:39:34-06:00 2025-03-31 710519090 EGP PLLC 611 MAIN STREET NORTH LITTLE ROCK AR 721145395 990 2024-04-01 716057322 ARKANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ARKA 5016648739 11300 EXECUTIVE CENTER DRIVE LITTLE ROCK AR 72211 MARSHA MOFFITT EXECUTIVE DIRECTOR 5016648739 2026-01-22 1 1 JEFF CRONE CPA P01302049 5013742910 2024 2025-03-06 01:10:19Z MARSHA MOFFITT 11300 EXECUTIVE CENTER DRIVE LITTLE ROCK AR 72211 1540682 0 X WWW.ARCPA.ORG X 1959 AR TO PROVIDE CONTINUING EDUCATON AND INFORMATION NECESSARY FOR CERTIFIED PUBLIC ACCOUNTANTS TO MEET PROFESSIONAL STANDARDS. 14 14 6 232 14860 0 626080 613862 575633 516200 42237 51381 99327 87904 1343277 1269347 0 0 0 0 552018 634418 0 0 3800 662906 679245 1214924 1313663 128353 -44316 4387728 4461521 34253 38360 4353475 4423161 TO PROVIDE CONTINUING EDUCATION AND INFORMATION NECESSARY FOR CERTIFIED PUBLIC ACCOUNTANTS TO MEET PROFESSIONAL STANDARDS. 0 0 682094 527851 CONTINUING PROFESSIONAL EDUCATION 682094 0 0 0 1 0 0 0 0 0 1 0 0 0 0 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 0 0 1 13 0 1 6 1 1 1 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 1 1 1 1 0 1 1 1 1 1 0 X THE ORGANIZATION 5016648739 11300 EXECUTIVE CENTER DRIVE LITTLE ROCK AR 72211 GARY F BECKWITH CHAIR 8.00 X X 0 0 0 DEANA INFIELD CHAIR - ELECT 1.00 X X 0 0 0 JEREMY WATSON VICE CHAIR 1.00 X X 0 0 0 WILLIAM PUCKETT SECRETARY 1.00 X X 0 0 0 JAYE GASAWAY TREASURER 1.00 X X 0 0 0 ALFRED BALDWIN DIRECTOR 1.00 X 0 0 0 CHRISTOPHER BROWN DIRECTOR 1.00 X 0 0 0 JACK CHAMI DIRECTOR 1.00 X 0 0 0 LOU ANNE EMRICH DIRECTOR 1.00 X 0 0 0 ELIZABETH KNIPSCHEER DIRECTOR 1.00 X 0 0 0 STEVEN MUZATKO DIRECTOR 1.00 X 0 0 0 ROBERT SCHICHTL DIRECTOR 1.00 X 0 0 0 BLAIR TROTTER DIRECTOR 1.00 X 0 0 0 DAVID VADEN DIRECTOR 1.00 X 0 0 0 MARSHA MOFFITT EXECUTIVE DIRECTOR 40.00 X 157535 0 12458 157535 0 12458 1 0 1 0 0 613862 613862 CPE REVENUE 900099 476320 476320 CHAPTER REVENUE 900099 25020 25020 CPA NEWSLETTER 541800 14860 14860 516200 72716 72716 61393 0 61393 61393 61393 250000 271335 -21335 -21335 -21335 EXHIBIT FEES 900099 16850 16850 MISCELLANEOUS INCOME 900099 9661 9661 26511 1269347 527851 14860 112774 513784 179824 333960 80983 28345 52638 39651 13878 25773 29165 9624 19541 15985 9697 6288 105064 53170 51894 19704 10152 9552 39198 39198 67532 33766 33766 11428 5714 5714 COURSE MATERIALS 95910 95910 MODERATOR FEES & EXPENS 78120 78120 MISCELLANEOUS 68877 21500 43577 3800 CREDIT CARD SERVICE CHA 49972 36589 13383 98290 66607 31683 1313663 682094 627769 3800 195959 198864 187629 112511 10705 13617 17873 6454 2512422 1500673 977569 1011749 2997993 3118326 4387728 4461521 17354 24648 16899 13712 34253 38360 X 4353475 4423161 4353475 4423161 4387728 4461521 -44316 114002 0 X 0 1 X 1 0 0 1 0 333553 333553 1338259 921068 417191 840610 579605 261005 1011749 X 1383349 114002 114002 1269347 0 1269347 1313663 0 1313663 0 1313663 PART X, LINE 2: THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. ASC 740, INCOME TAXES REQUIRES CERTAIN DISCLOSURES ABOUT UNCERTAIN INCOME TAX POSITIONS. WHEN TAX RETURNS ARE FILED, IT IS PROBABLE THAT MOST TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. HOWEVER, IT IS ALSO POSSIBLE THAT SOME POSITIONS MIGHT BE SUBJECT TO UNCERTAINTY AND RESULT IN A LOSS CONTINGENCY IF THE AMOUNT CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATION AND THE AMOUNT ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITIONS OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. CURRENTLY, MANAGEMENT DOES NOT BELIEVE THAT ANY UNCERTAIN TAX POSITIONS EXIST UNDER THE PROVISIONS OF ASC 740 OR ASC 450, CONTINGENCIES. NO PENALTIES OR INTEREST BY THE INTERNAL REVENUE SERVICE OR A STATE TAXING AUTHORITY WERE INCURRED AND RECORDED IN THESE FINANCIAL STATEMENTS. X 0 0 0 MARSHA MOFFITT EXECUTIVE DIRECTOR 157535 0 0 0 0 0 5904 0 6554 0 169993 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ARKANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS IS MADE UP OF MEMBERS FROM THE ACCOUNTING COMMUNITY. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ARKANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS VOTE ON THE GOVERNING BODY ANNUALLY. FORM 990, PART VI, SECTION A, LINE 7B SOME GOVERNANCE DECISIONS ARE LEFT TO THE PROFESSIONAL MEMBERS OF THE ARKANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT AUDITOR AND IS THOROUGHLY REVIEWED BY THE BOARD BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS INCLUDED IN ITS WRITTEN POLICY MANUAL. NO EXCEPTIONS TO THIS POLICY WILL BE MADE UNLESS APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR ANNUALLY. THE EXECUTIVE DIRECTOR REVIEWS THE COMPENSATION FOR ALL OTHER EMPLOYEES ANNUALLY AND THE EXECUTIVE COMMITTEE APPROVES IT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST. ARKANSAS SOCIETY OF CPA'S STUDENT EDUCATION FUND 11300 EXECUTIVE CENTER DRIVE LITTLE ROCK AR 72211 716052667 AWARD SCHOLARSHIPS TO ACCOUNTING STUDENTS AR 501(C)(3) LINE 7 ARKANSAS SOCIETY OF CPA'S 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0