2026-08-17T08:32:26-05:00 2026-03-31 430765316 RUBINBROWN LLP 1201 DEMONBREUN STREET SUITE 1200 NASHVILLE TN 37203 990 2025-04-01 237415944 TENNESSEE SOCIETY OF CPAS GROUP RETURN TENN 6153773825 201 POWELL PLACE BRENTWOOD TN 37027 KARA N FITZGERALD PRESIDENT/CEO 6153773825 2026-07-29 1 MICHAEL T MAGGART P00900539 6152535200 2025 2025-03-06 01:10:19Z KARA N FITZGERALD 201 POWELL PLACE BRENTWOOD TN 37027 1732239 1 1 2588 X WWW.TSCPA.COM X 1924 TN THE MISSION OF THE TENNESSEE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS IS TO DRIVE THE SUCCESS OF OUR MEMBERS AND THE COMMUNITIES THEY SERVE THROUGH CONNECTIONS, PROFESSIONAL DEVELOPMENT AND ADVOCACY. 124 124 0 500 0 0 0 0 550829 535790 359930 170916 209 0 910968 706706 52800 76800 0 0 0 0 0 0 0 622201 633008 675001 709808 235967 -3102 1865448 1854278 111088 96036 1754360 1758242 THE MISSION OF THE TENNESSEE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (TSCPA) IS TO DRIVE THE SUCCESS OF OUR MEMBERS AND THE COMMUNITIES THEY SERVE THROUGH CONNECTIONS, PROFESSIONAL DEVELOPMENT AND ADVOCACY. 0 0 THE TSCPA PROVIDES SERVICES TO APPROXIMATELY 10,000 MEMBERS THROUGH 7 CHAPTERS IN TENNESSEE. SERVICES INCLUDE EDUCATIONAL OPPORTUNITIES THROUGH MEMBER MEETINGS, CONTINUING EDUCATION, AND PERIODIC NEWSLETTERS TO MEMBERS. IN ADDITION TO PROVIDING SCHOLARSHIPS TO STUDENTS, SCHOLARSHIPS ARE PROVIDED TO COLLEGES AND UNIVERSITIES IN TENNESSEE TO ASSIST THESE ENTITIES IN EDUCATING FUTURE CERTIFIED PUBLIC ACCOUNTANTS. 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 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 25 0 0 0 0 0 0 0 0 0 0 X 124 124 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 0 0 0 X X KARA N FITZGERALD 6153773825 201 POWELL PLACE BRENTWOOD TN 37027 SEE ATTACHED LIST TITLES ATTACHED 0.00 X 0 0 0 KARA N FITZGERALD PRESIDENT/CEO 0.00 40.00 X 0 369917 24700 KATHRYN B CHEEK CHIEF OPERATING OFFICER 0.00 40.00 X 0 166247 17906 ALESHIA D GARRETT DIR OF COMMUNICATIONS & TE 0.00 40.00 X 0 105772 8731 JUSTIN J STEELE DIR OF PROF DEVELOPMENT 0.00 40.00 X 0 130846 1200 MICHAEL LINDNER TECHNOLOGY PROJECT MANAGER 0.00 40.00 X 0 104553 0 0 877335 52537 0 0 1 0 0 MEMBERSHIP DUES 541900 446223 446223 MEETINGS 541900 89567 89567 535790 49542 49542 1146907 1025533 121374 121374 121374 706706 535790 0 170916 76800 9381 21632 570030 HONORARIUM FEES 31824 BANK CHARGES 141 709808 580881 514476 83288 68488 12927 24130 10545 10545 0 0 1188352 1247184 1865448 1854278 27393 28106 83695 67930 111088 96036 X 1754360 1758242 1754360 1758242 1865448 1854278 -3102 6984 0 X 0 1 X 1 0 1750974 211218 0 1962192 1722074 28900 1750974 1794374 47700 120000 1722074 1754999 174375 135000 1794374 1601626 287952 134579 1754999 0.07222 0.92778 0.00000 0 1 1 10545 10545 0 0 X PART X, LINE 2: THE ORGANIZATION IS A TAX EXEMPT ENTITY UNDER IRC SECTION 501(C)(6). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTIES IN INCOME TAX LAW UNDER FASB ASC 740, WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE RECOGNIZED ONLY IF IT IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED BY THE TAXING AUTHORITY AS OF THE REPORTING DATE. IF THE TAX POSITION IS NOT CONSIDERED "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED, THEN NO BENEFITS OF THE POSITION ARE TO BE RECOGNIZED. THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS FOR ANY OF THE PERIODS PRESENTED TO THE EXTENT APPLICABLE IN THE FUTURE. INTEREST AND PENALTIES, IF ANY, RELATED TO INCOME TAX LIABILITIES WILL BE INCLUDED AS INCOME TAXES. 1 SCHOLARSHIPS 40 51800 FMV CONTRIBUTIONS 1 25000 FMV PART I, LINE 2 - PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS THE FUNDS DISTRIBUTED ARE DETERMINED BY EACH CHAPTER'S BOARD. ONCE APPROVED, THESE FUNDS ARE ALLOCATED AND MONITORED BY EACH CHAPTER'S SCHOLARSHIP COMMITTEE AND/OR BOARD. 0 0 0 KARA N FITZGERALD PRESIDENT/CEO 0 369917 0 0 0 0 0 23500 0 1200 0 394617 0 0 KATHRYN B CHEEK CHIEF OPERATING OFFICER 0 166247 0 0 0 0 0 16706 0 1200 0 184153 0 0 FORM 990, PART VI, SECTION A, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS MEMBERSHIP IN THE CHAPTERS MAY BE CLASSIFIED AS FELLOW, EMERGING PROFESSIONAL, STUDENT, PROVISIONAL, AFFILIATE, AND NON-CPA EDUCATOR. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF MEMBERS AND THEIR RIGHTS EVERY FELLOW MEMBER SHALL BE ENTITLED TO VOTE IN PERSON, WHEN IN ATTENDANCE, UPON ALL QUESTIONS BROUGHT BEFORE REGULARLY CALLED MEETINGS OF THE CHAPTERS, AND BY MAIL BALLOT ON PROPOSED AMENDMENTS TO THE BY-LAWS AND UPON PROPOSED RESOLUTIONS OF THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS SUBJECT TO APPROVAL OF MEMBERS CERTAIN DECISIONS, SUCH AS THE APPROVAL OF BY-LAW AMENDMENTS, ARE REQUIRED TO BE VOTED ON AND APPROVED BY THE MEMBERSHIP. HOWEVER, MOST DECISIONS ARE MADE BY THE GOVERNING BODY AND DO NOT REQUIRE APPROVAL FROM THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 FORM 990 IS PRESENTED TO AND REVIEWED BY MANAGEMENT, THE BOARD CHAIRPERSON, THE AUDIT COMMITTEE, AND THE TREASURER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICT OF INTEREST POLICY THE ORGANIZATION REQUIRES SIGNED CONFLICT OF INTEREST STATEMENTS ANNUALLY FROM THE TSCPA BOARD OF DIRECTORS AND THE CHAPTER OFFICERS AND BOARD MEMBERS. THE ORGANIZATION CONVEYS AN AWARENESS OF THE NEED TO AVOID ALL CONFLICTS OF INTEREST AND APPEARANCES OF A CONFLICT OF INTEREST. CONFLICTS OF INTEREST INCLUDE, BUT ARE NOT LIMITED TO, TRANSACTIONS BETWEEN VENDORS OR BUSINESSES AND THE ORGANIZATION'S DIRECTORS, OFFICERS, EMPLOYEES, VOLUNTEERS, BOARD MEMBERS OR FAMILIES OF ANY OF THESE PARTIES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE TSCPA PROVIDES ITS ORGANIZATIONAL DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. FORM 990, SCHEDULE D, PART V, LINE 1-2: THE ORGANIZATION PRESENTS THE ENDOWMENT FUNDS FOR THE CURRENT YEAR AND PAST FOUR YEARS IN ITS TAX RETURN TO COINCIDE WITH THE FINANCIAL STATEMENT DISCLOSURE ASSOCIATED WITH THE ENDOWMENT FUNDS CONTAINED WITHIN THE AUDITED FINANCIAL STATEMENTS. ENDOWMENT FUNDS AS REFLECTED ON PART V REPRESENTS THE CONSOLIDATED ENDOWMENT AS DISCLOSED WITHIN THE CONSOLIDATED ORGANIZATION'S FINANCIAL STATEMENTS. THE CURRENT END OF YEAR BALANCE INCLUDES $185,175 ATTRIBUTABLE TO SUCH ENDOWMENT FUNDS AS MAINTAINED BY INDIVIDUAL CHAPTERS WITHIN THE TENNESSEE SOCIETY OF CPAS GROUP TAX RETURN. TENNESSEE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 201 POWELL PLACE BRENTWOOD TN 37027 620636194 SERVICES TN 501C6 TSCPA 0 EDUCATIONAL & MEMORIAL FOUNDATION OF TENNESSEE SOCIETY OF CPAS 201 POWELL PLACE BRENTWOOD TN 37027 620854743 EDUCATION TN 501C3 10 TSCPA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 TN SOCIETY OF CPA'S S 65783