2026-03-15T06:17:30-05:00 2025-04-30 333709623 COHNREZNICK ADVISORY LLC 600 SOUTH TRYON STREET CHARLOTTE NC 28202 990 2024-05-01 560521526 NORTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC NORT 9194691040 2700 WYCLIFF ROAD 230 RALEIGH NC 27607 MARK SOTICHECK CEO 9194691040 2026-03-14 1 1 LORI ROTHE YOKOBOSKY P01273422 7043329100 2026-03-05 2024 2025-03-06 01:10:19Z MARK SOTICHECK 2700 WYCLIFF ROAD 230 RALEIGH NC 27607 10213863 0 X WWW.NCACPA.ORG X 1919 NC SEE SCHEDULE O 15 15 29 15 21327 0 2412630 2430277 4254621 4066632 202080 2656851 35746 543294 6905077 9697054 2157 1198 0 0 3510132 2924420 0 0 0 4252063 3690396 7764352 6616014 -859275 3081040 7987194 13426088 1094934 3021167 6892260 10404921 X TO FULFILL OUR MISSION (OF ENHANCING THE ACCOUNTING PROFESSION AND THE COMMUNITY IT SERVES THROUGH ADVOCACY, CONNECTIONS, EDUCATION, AND RESOURCES), OUR RESOURCE AND NETWORKING GROUPS, TASK FORCES, AND ADVISORY GROUPS REGULARLY INTERACT WITH THE NORTH CAROLINA STATE BOARD OF CPA EXAMINERS, NORTH CAROLINA GENERAL ASSEMBLY, AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, FINANCIAL ACCOUNTING STANDARDS BOARD, INTERNAL REVENUE SERVICE, AND OTHER REGULATORS WHO SHAPE STATE AND NATIONAL ACCOUNTING STANDARDS. 0 0 PROFESSIONAL EDUCATION - THE ASSOCIATION PROVIDES EDUCATIONAL PROGRAMS DESIGNED TO MAINTAIN AND IMPROVE THE SKILLS OF CPAS. PROFESSIONAL EDUCATION IS ALSO A REQUIREMENT FOR CPA CERTIFICATION RENEWAL. COMMUNICATION AND MEMBER SERVICES - THE ASSOCIATION DISSEMINATES INFORMATION TO ITS MEMBERS AS IT RELATES TO CHANGES IN THE ACCOUNTING PROFESSION AND ALSO SEEKS TO EDUCATE THE GENERAL PUBLIC ABOUT THE NATURE & DIVERSITY OF BUSINESS SERVICES THAT ARE PROVIDED BY MEMBERS. THE ASSOCIATION ALSO OFFERS VARIOUS BUSINESS BENEFITS TO ITS MEMBERS. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 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 1 0 1 53 0 1 29 1 1 1 0 0 0 1 1 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 X LARA NICOLE VANN 9194691040 2700 WYCLIFF ROAD SUITE 230 RALEIGH NC 27607 AMY BIBBY BOARD MEMBER 1.00 X 0 0 0 ANNA KINAST BOARD MEMBER 1.00 X 0 0 0 ARLEEN THOMAS IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 COURTNEY KNOLL CHAIR 1.00 X X 0 0 0 GENEVIA GEE FULBRIGHT BOARD MEMBER 1.00 X 0 0 0 JAMELIA LIVINGSTON BOARD MEMBER 1.00 X 0 0 0 JENNIFER LEARY BOARD MEMBER 1.00 X 0 0 0 JONATHAN KRAFTCHICK TREASURER 1.00 X X 0 0 0 KELLY PURYEAR CHAIR-ELECT 1.00 X X 0 0 0 MICHAEL SCOTT BOARD MEMBER 1.00 X 0 0 0 OSEI SENCHEREY BOARD MEMBER 1.00 X 0 0 0 STACEE RASH BOARD MEMBER 1.00 X 0 0 0 WENDY WALLER BOARD MEMBER 1.00 X 0 0 0 YATES LACKEY BOARD MEMBER 1.00 X 0 0 0 YVONNE HINSON BOARD MEMBER 1.00 X 0 0 0 LARA VANN DIRECTOR OF FINANCE & ADMINISTRATION 47.00 1.00 X 152790 0 27538 MARK SOTICHECK CHIEF EXECUTIVE OFFICER 59.00 1.00 X 274337 0 55996 AMELIA HODGES EVENT CONTENT & EXPERIENCE MGR 44.00 X 126151 0 20808 LORRIE GOLD DIR. OF MARKETING & COMMUNICATIONS 38.00 X 145695 0 27917 ROBERT BROOME VP OF ADVOCACY & OUTREACH 42.00 X 187822 0 15908 TEKA MILLER-ALSTON DIR. OF SOLUTIONS & PARTNERSHIPS 42.00 X 120736 0 20627 1007531 0 168794 6 0 1 0 GRANDOVER RESORT & CONFERENCE CENTER 1000 CLUB RD GREENSBORO NC 27407 CONFERENCE SERVICES 303276 VIRGINIA SOCIETY OF CPAS 4309 COX ROAD GLEN ALLEN VA 23060 SPEAKER FEES 270712 CHECK POINT SOFTWARE TECHNOLOGIES INC 959 SKYWAY ROAD SUITE 300 SAN CARLOS CA 94070 TECHNOLOGY SERVICES 258865 ABILA 10800 PECAN PARK BLVD SUITE 400 AUSTIN TX 78750 LMS PLATFORM FEES 218208 YES& HOLDINGS LLC 901 N FAIRFAX STREET SUITE 300 ALEXANDRIA VA 22314 CONSULTING SERVICES 169500 10 2430277 2430277 PROFESSIONAL EDUCATION 611710 3905769 3905769 SPONSORSHIPS 611710 156989 156989 MEMBER ENGAGEMENT 611710 3874 3874 4066632 327338 327338 190853 2655469 149863 366946 40990 2288523 2329513 2329513 SETTLEMENT 900099 500000 500000 ADVERTISING 900099 21327 21327 21967 21967 543294 9697054 4088599 21327 3156851 1198 556243 1833096 54228 281853 199000 50653 43223 61612 18291 48474 140071 572359 123405 110055 1943490 169151 7905 BANK AND MERCHANT FEE 208147 BOARD AND OFFICER EXPEN 50897 DUES AND SUBSCRIPTIONS 42759 UBIT AND PROXY TAX 28900 71004 6616014 920717 4519231 2228 87686 31090 213883 349925 1686376 959990 818959 726386 5908054 6505999 12267 34965 1206449 23400 52043 7987194 13426088 651703 547093 396431 1111174 46800 1362900 1094934 3021167 X 6892260 10404921 6892260 10404921 7987194 13426088 3081040 431621 0 X X 0 1 X 1 0 0 0 NC CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE PO BOX 80188 RALEIGH NC 276230188 561469799 88517 0 0 0 2430277 137252 137252 137252 PART I-A, LINE 1: THE NORTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, INC HAS A POLITICAL ACTION COMMITTEE (PAC). THE PAC CONDUCTS BOTH DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES. THE PAC IS A VOLUNTARY NONPROFIT, UNINCORPORATED ASSOCIATION OF CPAS WHO ARE MEMBERS OF THE NCACPA. THE NCA-PAC IS NOT AFFILIATED WITH ANY POLITICAL PARTY, BUT INSTEAD IS ORGANIZED AND OPERATED ON A NON-PARTISAN BASIS TO PRESERVE AND PROMOTE THE STATUS OF THE ACCOUNTING PROFESSION. THE OBJECTIVES INCLUDE 1) TO FUNCTION AS A POLITICAL ORGANIZATION AS DEFINED IN IRS CODE 527(E)(1), 2) TO OPERATE PRIMARILY FOR THE PURPOSE OF DIRECTLY OR INDIRECTLY ACCEPTING CONTRIBUTIONS OR MAKING EXPENDITURES OR BOTH, FOR THE FUNCTION OF INFLUENCING OR ATTEMPTING TO INFLUENCE THE SELECTION, NOMINATION, ELECTION, OR APPOINTMENT OF ANY INDIVIDUAL TO ANY STATE OFFICE, 3) THE PAC DOES NOT OPERATE ON A FEDERAL LEVEL, EMPLOYEES OF THE NORTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, INC. SPEND SOME OF THEIR TIME FILING QUARTERLY REPORTS (PREPARATION AND REVIEW), PREPARING THANK-YOU NOTES TO CONTRIBUTORS (PREPARATION AND PROCESSING), AND GENERAL ADMINISTRATIVE REQUIREMENTS. 1240200 883794 356406 446176 76196 369980 726386 DEFERRED COMPENSATION LIABILITY 74507 LEASE LIABILITY 1288393 1362900 X 10475459 431621 346784 778405 9697054 0 9697054 6865104 249090 249090 6616014 0 6616014 PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF APRIL 30, 2025, THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 380,540. INTERCOMPANY ELIMINATIONS -33,756. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 282,846. INTERCOMPANY ELIMINATIONS -33,756. X X X 0 1 0 MARK SOTICHECK CHIEF EXECUTIVE OFFICER 251037 0 23000 0 300 0 26330 0 29666 0 330333 0 0 0 ROBERT BROOME VP OF ADVOCACY & OUTREACH 156806 0 29844 0 1172 0 14134 0 1774 0 203730 0 0 0 LARA VANN DIRECTOR OF FINANCE & ADMINISTRATION 146901 0 4554 0 1335 0 11669 0 15869 0 180328 0 0 0 LORRIE GOLD DIR. OF MARKETING & COMMUNICATIONS 143126 0 1804 0 765 0 14265 0 13652 0 173612 0 0 0 PART I, LINE 4B THE CEO PARTICIPATES IN A 457(F) SUPPLEMENTAL RETIREMENT PLAN. FORM 990, PART I, LINE 1 ENHANCING THE ACCOUNTING PROFESSION AND THE COMMUNITY IT SERVES THROUGH ADVOCACY, CONNECTIONS, EDUCATION, AND RESOURCES. FORM 990, PART VI, SECTION A, LINE 6 NORTH CAROLINA ASSOCIATION OF CPAS OFFERS THE FOLLOWING MEMBERSHIP CATEGORIES: CPA, ASSOCIATE, SENIOR LIFE, AND STUDENT. FORM 990, PART VI, SECTION A, LINE 7A COMMITTEES AND THE GENERAL MEMBERSHIP OF THE ASSOCIATION MAY SUBMIT NOMINEES FOR THE MEMBERS OF THE BOARD OF DIRECTORS TO THE NOMINATING COMMITTEE. THE NOMINATING COMMITTEE SUBMITS TO THE MEMBERSHIP AN INDIVIDUAL TO FILL THE CHAIR ELECT OFFICE AND INDIVIDUALS TO FILL ANY OTHER VACANT DIRECTORSHIPS. THIS SLATE OF DIRECTORS AND OFFICERS IS APPROVED BY THE MEMBERSHIP AT AN ANNUAL BUSINESS MEETING EACH YEAR. FORM 990, PART VI, SECTION A, LINE 7B CPA MEMBERS ARE CONSIDERED FELLOWS IN WHICH ALL HAVE THE ABILITY TO VOTE. THE ONLY TWO ITEMS THE MEMBERS WILL VOTE ON ARE ELECTION OF OFFICERS AND IF NEEDED, CHANGES IN BYLAWS. SUCH VOTING WOULD OCCUR AT THE ANNUAL MEETING. AT ANY ANNUAL BUSINESS OR SOCIAL MEETING OF THE ASSOCIATION, 50 FELLOW MEMBERS PRESENT SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS OF THE NORTH CAROLINA ASSOCIATION OF CPAS AUTHORIZES THE AUDIT COMMITTEE TO REVIEW THE IRS FORM 990 AND FILE IT WITH THE INTERNAL REVENUE SERVICE. A COPY OF THE RETURN WILL BE MADE AVAILABLE TO THE BOARD OF DIRECTORS UPON REQUEST. THE IRS FORM 990 SHALL BE AVAILABLE TO ANYONE UPON REQUEST. REQUESTS SHOULD BE DIRECTED TO THE CHIEF EXECUTIVE OFFICER WHO SHALL RESPOND BY PROVIDING A PHOTOCOPY OF THE MOST RECENTLY FILED DOCUMENT WITHIN THREE (3) BUSINESS DAYS OF THE REQUEST. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS HAVE AN OBLIGATION TO AVOID CONFLICTS OF INTEREST, OR THE APPEARANCE OF CONFLICTS, BETWEEN THEIR PERSONAL INTERESTS AND THOSE OF THE NCACPA IN DEALINGS WITH OUTSIDE ENTITIES OR INDIVIDUALS. ALL BOARD MEMBERS MUST DISCLOSE REAL AND APPARENT CONFLICTS OF INTEREST AND REFRAIN FROM PARTICIPATING IN ANY DECISIONS ON MATTERS THAT INVOLVE A REAL CONFLICT OF INTEREST OR AN APPEARANCE OF CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE CEO INCLUDES PERFORMANCE EVALUATIONS AND COMPARABILITY DATA OF SALARY AND BENEFIT PACKAGE WITH OTHER CPA ASSOCIATIONS THROUGHOUT THE UNITED STATES. THE COMPENSATION PACKAGE IS APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 NORTH CAROLINA ASSOCIATION OF CPAS' GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART V, LINE 6A THE ORGANIZATION SOLICITS CONTRIBUTIONS ON BEHALF OF THE NORTH CAROLINA CPA FOUNDATION, INC., A TAX-EXEMPT 501(C)(3) ENTITY AND THE POLITICAL ACTION COMMITTEE. NORTH CAROLINA CPA FOUNDATION INC PO BOX 80188 RALEIGH NC 27623 561273347 PROMOTING THE EDUCATION OF INDIVIDUALS IN THE FIELD OF ACCOUNTING NC 501(C)(3) LINE 7 NORTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS 1 NC CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE PO BOX 80188 RALEIGH NC 27623 561469799 LOBBYING FOR THE CPA PROFESSION NC 527 NORTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS 1 CPA SERVICES INC 3100 GATEWAY CENTRE BLVD MORRISVILLE NC 27560 562196001 TO PROVIDE BENEFIT PROGRAMS TO MEMBERS NC N/A C 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 1 0 NC CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE R 88517 FMV