2026-03-04T10:09:44-06:00 2025-04-30 450250958 EIDE BAILLY LLP 2950 E HARMONY RD STE 290 FORT COLLINS CO 805283429 990 2024-05-01 840397653 COLORADO SOCIETY OF CPA'S COLO 3037732877 720 S COLORADO BLVD STE 500N GLENDALE CO 80246 ALICIA GELINAS CHIEF EXECUTIVE OFFICER 3037732877 2026-02-27 1 1 KYLE FRITCH CPA P01313374 9702238825 2026-02-26 2024 2025-03-06 01:10:19Z X ALICIA GELINAS 720 S COLORADO BLVD STE 500N GLENDALE CO 80246 3534508 0 X WWW.COCPA.ORG X 1904 CO SUPPORT MEMBERS IN PROVIDING QUALITY PROFESSIONAL SERVICES TO SERVE THE PUBLIC INTEREST. 11 10 17 295 96817 19045 6126 812 3781119 3272002 265672 221541 33372 40153 4086289 3534508 4093 6988 0 0 1565397 1429444 0 0 0 2063851 1931270 3633341 3367702 452948 166806 4322868 4356489 765353 621557 3557515 3734932 THE ORGANIZATION'S MISSION IS TO PROTECT THE PUBLIC INTEREST AND TO CONNECT CPAS PERSONALLY AND MEANINGFULLY TO ALL ASPECTS OF THE PROFESSION. 0 0 MEMBER SERVICE - COLORADO SOCIETY OF CPAS (THE ORGANIZATION) DEVELOPS AND PROVIDES SERVICES AND BENEFITS TO MEMBERS. THE ORGANIZATION OFFERS ACTIVITIES TO ASSIST MEMBERS IN UNDERSTANDING AND ADJUSTING TO CHANGES IN THE ECONOMIC, POLITICAL, SOCIAL AND TECHNOLOGICAL ENVIRONMENT, AND PROVIDES OPPORTUNITIES FOR MEMBERS TO PARTICIPATE IN COMMUNITY, BUSINESS, LEGISLATIVE, EDUCATIONAL, AND OTHER ACTIVITIES WHERE THEIR EXPERTISE IS NEEDED. BENEFITS INCLUDE NETWORKING, TECHNICAL SUPPORT, AND LEGISLATIVE AND REGULATORY REPRESENTATION AND ADVOCACY, PROGRAMS AND ACTIVITIES TO RECRUIT STUDENTS INTO THE PROFESSION AND PROMOTE THE PROFESSION TO THE PUBLIC. CONTINUING PROFESSIONAL EDUCATION - COLORADO SOCIETY OF CPAS PROVIDES EDUCATIONAL INSTRUCTION AND MATERIALS ON ACCOUNTING, AUDITING, TAXATION, AND OTHER TOPICS IMPORTANT TO ACCOUNTING PROFESSIONALS TO ASSIST IN THE CONTINUING DEVELOPMENT OF THEIR PROFESSIONAL EXPERTISE. PEER REVIEW - COLORADO SOCIETY OF CPAS PROVIDES SERVICES TO MEMBERS AND NONMEMBERS WHO ARE ENGAGED IN THE PRACTICE OF PUBLIC ACCOUNTING AND ARE ENROLLED IN AN APPROVED PRACTICE MONITORING PROGRAM, WHICH MONITORS PROFESSIONAL PERFORMANCE TO ENFORCE PROFESSIONAL STANDARDS. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 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 26 0 1 17 1 1 1 0 0 0 1 1 0 0 0 X 11 10 0 0 1 0 1 1 0 1 0 0 1 1 1 1 1 1 1 1 1 0 0 X ALICIA GELINAS 3037732877 720 S COLORADO BLVD STE 500N GLENDALE CO 80246 ALICIA GELINAS CEO/SECRETARY 41.00 X X 218396 0 19253 TOBIAS CLARY CHAIR 5.00 X X 0 0 0 DIEGO BACA PAST CHAIR 1.00 X X 0 0 0 ALEXANDRA TUNE VICE CHAIR/CHAIR ELECT 1.00 X X 0 0 0 JIM GILBERT TREASURER 1.00 X X 0 0 0 LISA KUTCHER DIRECTOR 1.00 X 0 0 0 KEVIN GIBSON DIRECTOR 1.00 X 0 0 0 PATRICK LYTLE DIRECTOR 1.00 X 0 0 0 ERIN BREIT DIRECTOR 1.00 X 0 0 0 GREG PFAHL DIRECTOR 1.00 X 0 0 0 AMY KING DIRECTOR 1.00 X 0 0 0 TIFFANY DAVIS DIRECTOR- EX OFFICIO 1.00 X 0 0 0 JOSH AN CHIEF FINANCIAL OFFICER 40.00 X 136100 0 16683 DERROL MOORHEAD DIRECTOR OF BUSINESS DEVELOPMENT 40.00 X 111475 0 22167 LINDSAY MOORE DIRECTOR OF OPERATIONS 40.00 X 134844 0 18468 600815 0 76571 4 0 1 0 BLUE OCEAN IDEAS 102 CRESCENT SHORES ROAD SWANTON MD 21561 MARKETING/COMMUNICATIONS/IT/VIDEO SERVIC 514123 1 812 812 MEMBERSHIP DUES 900099 2015302 2015302 CONTINUING EDUCATION 611430 629269 629269 PEER REVIEW 900099 404319 404319 ADVERTISING & PROMOTIO 541800 167393 72056 95337 MEMBER EVENTS & ACTIVI 900099 55381 53901 1480 338 338 3272002 220871 220871 40153 40153 670 0 670 670 670 3534508 3175185 96817 261694 X 6988 387352 796554 35139 113541 96858 4166 38489 26800 2500 677774 19872 77931 279256 16081 277305 33827 109191 11846 12609 CONTENT FEES & MATERIAL 214482 CREDIT CARD FEES 81531 DONATED SERVICES 41035 6575 3367702 346136 571062 103185 96653 209664 67656 411695 403069 20502 8626 3392491 3612492 250890 0 4322868 4356489 202793 274163 286439 347394 276121 0 765353 621557 X 3557515 3734932 3557515 3734932 4322868 4356489 166806 10611 0 X 1 X 0 1 0 0 0 0 2015302 39497 39497 37888 1609 411695 403069 8626 8626 X PART X, LINE 2: THE COCPA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO THE COCPA'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE COCPA'S UNRELATED BUSINESS INCOME PRIMARILY REPRESENTS ADVERTISING REVENUE ASSOCIATED WITH THE COCPA'S NEWSACCOUNT PUBLICATION, WEBSITE, AND REAL PROPERTY RENTAL. THE COCPA DID NOT INCUR ANY MATERIAL INCOME TAX EXPENSE FROM THESE UNRELATED ACTIVITIES FOR THE YEARS ENDED APRIL 30, 2025 AND 2024. MANAGEMENT BELIEVES THAT THE COCPA HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE COCPA WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. THE COCPA'S FORM 990, 990-T'S AND OTHER INCOME TAX FILINGS REQUIRED BY STATE, LOCAL, OR NON-U.S. TAX AUTHORITIES ARE NO LONGER SUBJECT TO TAX EXAMINATION FOR YEARS BEFORE 2022. X 1 1 X X X 0 0 0 ALICIA GELINAS CEO/SECRETARY 210533 0 7563 0 300 0 10893 0 8360 0 237649 0 0 0 LINDSAY MOORE DIRECTOR OF OPERATIONS 130344 0 4500 0 0 0 8449 0 10019 0 153312 0 0 0 JOSH AN CHIEF FINANCIAL OFFICER 132600 0 3500 0 0 0 6862 0 9821 0 152783 0 0 0 PART I, LINE 1A SPOUSE TRAVEL BENEFIT APPROVED BY THE BOARD OF DIRECTORS PROVIDES THAT THE OGANIZATION WILL PAY FOR THE CEO'S SPOUSE TRAVEL TO ATTEND CERTAIN MEETINGS WHERE IT IS DEEMED NECESSARY TO THE PERFORMANCE OF THE CEO'S DUTIES. THE TRAVEL BENEFITS PROVIDED ARE INCLUDED IN TAXABLE INCOME. FORM 990, PART VI, SECTION A, LINE 1A IN ADDITION TO THOSE LISTED ON PART VII WHO ARE CHARGED WITH GOVERNANCE OF THE ORGANIZATION, THE CHAIR OF THE YOUNG PROFESSIONALS COUNCIL SHALL BE A NON-VOTING, EX-OFFICIO MEMBER OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 ARTICLE I CLARIFIES MEMBERSHIP CATEGORIES TO REFLECT LICENSURE STATUSES RECOGNIZED BY THE STATE BOARD OF ACCOUNTANCY (ACTIVE, INACTIVE, RETIRED, EXPIRED). SUNSETS NEW LIFE MEMBER DESIGNATIONS EFFECTIVE MAY 1, 2025. EXISTING LIFE MEMBERS WILL RETAIN THEIR STATUS. THIS CHANGE REFLECTS SHIFTING ENGAGEMENT TRENDS AND ALLOWS FOR GREATER LONG-TERM PLANNING FLEXIBILITY, WHILE HONORING CURRENT LIFE MEMBERS' CONTRIBUTIONS. THE COCPA REMAINS COMMITTED TO ITS RECOGNITION OF THE LOYALTY AND LONGEVITY OF MEMBERS AND WILL BE INTRODUCING NEW INITIATIVES IN THE FUTURE. CLARIFIES BOARD AUTHORITY TO ESTABLISH MEMBERSHIP CLASSIFICATIONS, PRIVILEGES, AND DUES STRUCTURES FOR ALL MEMBER TYPES, WITH DECISIONS MADE BY MAJORITY VOTE OF DIRECTORS PRESENT AT ANY REGULAR OR SPECIAL MEETING. ARTICLE III ALIGNS PROCEDURES FOR RESPONDING TO MEMBER ETHICAL VIOLATIONS WITH THE MOST CURRENT PRACTICES UNDER THE AICPA'S JOINT ETHICS ENFORCEMENT PROGRAM (JEEP). TREATS MEMBER RESIGNATIONS DURING ETHICS INVESTIGATIONS AS EXPULSIONS TO PRESERVE ACCOUNTABILITY AND TRANSPARENCY. ENABLES MORE TIMELY DISCIPLINARY ACTION FOR MEMBERS FACING SANCTIONS FROM GOVERNMENT AGENCIES, THE AICPA, OR OTHER REGULATORY BODIES. STRENGTHENS COOPERATION REQUIREMENTS IN ETHICS INVESTIGATIONS, INCLUDING TIMELY RESPONSE TO DOCUMENT OR INFORMATION REQUESTS. ENHANCES TRANSPARENCY AROUND DISCIPLINARY PROCESSES AND OUTCOMES. DEFINES REINSTATEMENT STANDARDS FOR TERMINATED OR EXPELLED MEMBERS, INCLUDING INDIVIDUAL REVIEW AND EVIDENCE OF REMEDIAL ACTIONS. FORM 990, PART VI, SECTION A, LINE 6 FELLOW MEMBERS: CONSISTS OF HOLDERS OF VALID AND UNREVOKED CERTIFICATES OF CERTIFIED PUBLIC ACCOUNTANT ISSUED BY THE STATE BOARD OF ACCOUNTANCY OF COLORADO OR ISSUED BY AUTHORITY OF OTHER STATES OR TERRITORIES OF THE UNITED STATES, OR DISTRICT OF COLUMBIA. FELLOW MEMBERS, IN ORDER TO RETAIN MEMBERSHIP, SHALL COMPLETE CONTINUING PROFESSIONAL EDUCATION (CPE) REQUIREMENTS ESTABLISHED BY THE BOARD OF DIRECTORS. NON-CPA PROFESSIONAL MEMBERS: CONSIST OF PERSONS, OTHER THAN HOLDERS OF CERTIFIED PUBLIC ACCOUNTANT CERTIFICATES, WHO HAVE A DIRECT INTEREST IN THE PROFESSION OF THE CERTIFIED PUBLIC ACCOUNTANT. THIS CLASS IS OPEN, BUT NOT LIMITED TO, PERSONS WHO ARE (1) MEMBERS OF THE PROFESSIONAL OR ADMINISTRATIVE STAFF OF A CERTIFIED PUBLIC ACCOUNTANT, OR FIRM THEREOF, OR (2) PURSUING FURTHER REQUIREMENTS TO BECOME A CPA, HAVING GRADUATED FROM A POST-SECONDARY COLLEGE OR UNIVERSITY UNIVERSITY, OR (3) ACCOUNTING PROFESSIONALS EMPLOYED IN INDUSTRY, GOVERNMENT, OR NOT-FOR-PROFIT ORGANIZATIONS, OR (4) FACULTY MEMBERS IN ACCOUNTING AT ACCREDITED COLLEGES OR UNIVERSITIES, OR (5) NON-CPA OWNERS OF CPA FIRMS. THE BOARD OF DIRECTORS MAY DESIGNATE CLASSIFICATIONS OF NON-CPA PROFESSIONAL MEMBERS, WITH SUCH MEMBER PRIVILEGES, RESPONSIBILITIES, ELIGIBILITY, AND RATES AS THE BOARD SHALL ADOPT, BY MAJORITY VOTE OF THE ENTIRE BOARD OF DIRECTORS STUDENT MEMBERS: CONSISTS OF STUDENTS IN A POST-SECONDARY BUSINESS PROGRAM AT A COLLEGE OR UNIVERSITY, WHICH PROGRAM SATISFIES THE ACADEMIC PREPARATION REQUIREMENTS FOR TAKING THE CPA EXAMINATION. STUDENT MEMBERS, IN ORDER TO RETAIN MEMBERSHIP, SHALL PAY DUES AS ESTABLISHED BY THE SOCIETY AND CONFORM WITH THESE BYLAWS. ELIGIBILITY WILL CEASE UPON GRADUATION. ANY STUDENT MEMBER IN GOOD STANDING, UPON QUALIFYING UNDER SECTION 1 (B) OF THIS ARTICLE, SHALL BE TRANSFERRED TO THE CLASS OF NON-CPA PROFESSIONAL MEMBER. STUDENT MEMBERS ARE EXEMPTED FROM THE MEMBERSHIP CPE REQUIREMENTS. HONORARY MEMBERS: CONSISTS OF PERSONS WHO ARE ENTITLED TO RECEIVE SUCH HONOR BY VIRTUE OF THEIR ABILITY AND THEIR OUTSTANDING SERVICE TO THE ACCOUNTING PROFESSION AND THE COMMUNITY. HONORARY MEMBERS SHALL BE ELECTED BY THE VOTE OF TWO THIRDS OF THE MEMBERS OF THE BOARD OF DIRECTORS PRESENT AT ANY MEETING. HONORARY MEMBERS ARE EXEMPTED FROM THE MEMBERSHIP CPE REQUIREMENTS. LIFE MEMBERS: CONSIST OF ANY PERSON WHO HAS BEEN A DUES-PAYING MEMBER OF THE SOCIETY FOR FORTY (40) YEARS AND IS FULLY RETIRED AS THAT TERM IS DEFINED IN THE COLORADO ACCOUNTING STATUTE. FORM 990, PART VI, SECTION A, LINE 7A THE RIGHT TO VOTE IN THE ELECTION OF OFFICERS AND DIRECTORS OR UPON QUESTIONS AFFECTING THE PRIVILEGES, RIGHTS, DUTIES, AND AIMS OF CERTIFIED PUBLIC ACCOUNTANTS SHALL REST SOLELY IN THE FELLOW MEMBERS CLASS OF MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CEO, WHO IS A CPA. THE FORM IS THEN FORWARDED TO THE FINANCIAL OVERSIGHT COMMITTEE AND THE BOARD OF DIRECTORS, MOST OF WHOM ARE CPAS, FOR THEIR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS ARE ASKED TO SELF-REPORT ANY POTENTIAL CONFLICTS. IN ADDITION, THE CEO, CFO, AND BOARD CHAIR ANTICIPATE AND DISCUSS IN ADVANCE WHETHER ANY OFFICER OR DIRECTOR SHOULD EXCUSE HIMSELF/HERSELF FROM A VOTE ON ANY MATTER DUE TO A POTENTIAL CONFLICT OF INTEREST. THE OFFICER OR DIRECTOR IS ADVISED OF THE NECESSITY TO ABSTAIN BEFORE THE VOTE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE CEO IS DETERMINED AND APPROVED BY AN INDEPENDENT COMPENSATION COMMITTEE USING SALARY SURVEY INFORMATION. THE COMPENSATION PROCESS AND OUTCOMES ARE SUMMARIZED ON A CEO COMPENSATION FORM AND SIGNED BY THE BOARD CHAIR TO BE MAINTAINED WITH THE PAYROLL RECORDS. THIS WAS LAST UNDERTAKEN IN MARCH 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S BYLAWS, CODE OF PROFESSIONAL CONDUCT, AND REVIEWED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEB SITE (WWW.COCPA.ORG). FORM 990, PART IX, LINE 11G MARKETING/COMMUNICATIONS SERVICES 349,584. IT CONSULTING SERVICES 62,420. PEER REVIEW TECHNICAL EVALUATION SERVICES 58,880. CONTRACT LABOR - PEER REVIEW 60,000. CONTRACT LABOR - WRITING SERVICES 19,250. INSTRUCTOR EXPENSE/HONORARIUMS 51,597. OTHER PROFESSIONAL SERVICES 40,043. FACILITATION SERVICES 36,000.