2026-09-08T15:37:47-05:00 2025-12-31 593204548 JAMES MOORE & CO PL 5931 NW 1ST PLACE GAINESVILLE FL 326072063 990 2025-01-01 581325741 CPAMERICA INC CPAM 3527274070 7555 W UNIVERSITY AVE GAINESVILLE FL 32607 GRACE HORVATH PRESIDENT 3527274157 2026-08-18 1 CORINNE LAROCHE P01500189 3523781331 2026-08-18 2025 GRACE HORVATH 7555 W UNIVERSITY AVE GAINESVILLE FL 32607 8321486 0 X WWW.CPAMERICA.ORG X 1978 FL CPAMERICA CONNECTS FIRMS, HELPING THEM IMPROVE PERFORMANCE AND SHAPE THEIR FUTURE. 9 9 27 9 0 0 0 0 6483280 7257472 267554 438123 57368 43446 6808202 7739041 0 0 0 0 2209354 2405431 0 0 0 4184222 4443807 6393576 6849238 414626 889803 7582515 8602225 1304522 1172652 6277993 7429573 CPAMERICA CONNECTS FIRMS, HELPING THEM IMPROVE PERFORMANCE AND SHAPE THEIR FUTURE. 0 0 CPAMERICA HOSTS CONFERENCES AND SEMINARS FOR ITS MEMBERS IN MULTIPLE FORMATS THROUGHOUT THE YEAR.IN ADDITION, CPAMERICA PROVIDES MEMBERS WITH ACCESS TO RESOURCES TO HELP EXPAND SERVICES AND REACT TO ECONOMIC AND REGULATORY CHANGES AS THEY HAPPEN. MEMBERS ALSO HAVE ACCESS TO A WEALTH OF RESOURCES THAT ENCOURAGE GROWTH AND CONTINUOUS IMPROVEMENT. 0 0 0 1 0 0 0 0 0 1 1 0 0 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 0 0 0 1 31 0 1 27 1 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X GRACE HORVATH 3527274157 7555 W UNIVERSITY AVENUE GAINESVILLE FL 32607 BLAKE ISOBE CHAIR 5.00 X X 0 0 0 JOHN LAUSENG VICE CHAIR/CHAIR ELECT 5.00 X X 0 0 0 GARY ANGLIN IMMEDIATE PAST CHAIR 5.00 X X 0 0 0 SCOTT BUSH DIRECTOR 5.00 X 0 0 0 JOHN COURNAN DIRECTOR 5.00 X 0 0 0 CHRIS HOLLIFIELD DIRECTOR 5.00 X 0 0 0 ANGELA KERNS DIRECTOR 5.00 X 0 0 0 KATIE THOMAS DIRECTOR 5.00 X 0 0 0 CHERI WALKER DIRECTOR 5.00 X 0 0 0 GRACE HORVATH PRESIDENT AND SECRETARY 40.00 X 442398 0 27658 LAUREN BUSH TREASURER, VP OF FINANCE/OPERATIONS 40.00 X 166999 0 18963 HARRISON SCHOFILL VP OF INFORMATION TECHNOLOGY 40.00 X 163414 0 9112 STEPHANIE BAILES VP OF SERVICES, 02/2025-12/2025 40.00 X 102289 0 0 TARENA STANLEY VP OF ENGAGEMENT AND PARTNERSHIPS 40.00 X 120864 0 16766 995964 0 72499 5 0 1 0 THE MERITAGE RESORT LLC 875 BORDEAUX WAY NAPA CA 94558 CATERING/AV FOR CONFERENCE 344410 DMJPS & CO PLLC PO BOX 9258 GREENSBORO NC 27429 CONSULTING SERVICES 123000 2 MEMBERSHIP DUES 611430 4481006 4481006 CPE SEMINARS/REGISTRAT 611600 2117806 2117806 SPONSORSHIP FEES 541900 473000 473000 COMMISSION REVENUE 541900 96065 96065 D&B INDUSTRY PROFILES 611430 51825 51825 37770 37770 7257472 304003 304003 43446 43446 716565 582445 134120 134120 134120 7739041 7257472 0 481569 656017 1571515 51498 126401 158333 32000 28884 145840 114400 157347 286084 151965 312825 1995516 5464 90785 33166 DUES AND SUBSCRIPTIONS 494094 SPECIAL PROGRAM EVENTS 259919 PROFESSIONAL DEVELOPMEN 52726 ENTERTAINMENT 46015 78444 6849238 642138 1056525 296981 428863 42914 143521 501169 571639 362505 315648 58415 46857 5341421 5855227 672853 472969 26624 26624 7582515 8602225 463999 430669 261315 302497 4492 0 574716 439486 1304522 1172652 X 6277993 7429573 6277993 7429573 7582515 8602225 889803 261777 0 X 0 1 X 1 0 1 1 0 47422 25119 22303 315083 290529 24554 46857 INVESTMENTS - BONDS 1939096 F INVESTMENTS - EQUITY 3916131 F 5855227 OPERATING LEASE OBLIGATION 439486 439486 X 7916832 261777 -55102 206675 7710157 28884 28884 7739041 6765252 0 6765252 28884 55102 83986 6849238 PART X, LINE 2: CPAMERICA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, WITH THE EXCEPTION OF TAXES ON UNRELATED BUSINESS INCOME. ACCORDINGLY, INCOME EARNED IN THE FURTHERANCE OF CPAMERICA'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024. AS SUCH, THE FINANCIAL STATEMENTS CONTAIN NO PROVISION OR LIABILITY FOR INCOME TAXES. CPAMERICA FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. CPAMERICA'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION. CPAMERICA HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS OF CPAMERICA. PART XI, LINE 2D - OTHER ADJUSTMENTS: DUES EXPENSE NETTED WITH INCOME -53,579. CREDIT LOSSES NETTED WITH INCOME -1,523. PART XII, LINE 4B - OTHER ADJUSTMENTS: DUES EXPENSE NETTED WITH INCOME 53,579. CREDIT LOSSES NETTED WITH INCOME 1,523. X X X 0 1 0 GRACE HORVATH PRESIDENT AND SECRETARY 342398 0 100000 0 0 0 17500 0 10158 0 470056 0 0 0 LAUREN BUSH TREASURER, VP OF FINANCE/OPERATIONS 155359 0 11640 0 0 0 8463 0 10500 0 185962 0 0 0 HARRISON SCHOFILL VP OF INFORMATION TECHNOLOGY 158599 0 4815 0 0 0 8212 0 900 0 172526 0 0 0 PART I, LINE 3 THE PROCESS FOR DETERMINING THE PRESIDENT'S SALARY IS PERFORMED EACH JANUARY AT THE REGULARLY SCHEDULED DIRECTOR'S REVIEW. ALL DISCUSSIONS OF PERFORMANCE AND COMPENSATION ARE IN THE EXECUTIVE SESSIONS OF THE BOARD OF DIRECTORS AND DISCLOSED ANNUALLY IN THE EXECUTIVE SESSION OF THE ASSOCIATION'S ANNUAL BUSINESS MEETING TO INCLUDE THE COUNCIL OF MEMBERS. PART I, LINE 4B: CPAMERICA MAINTAINS DEFERRED COMPENSATION AGREEMENTS WITH A FORMER EXECUTIVE, INCLUDING AN AGREEMENT DATED SEPTEMBER 19, 2016 ("DEFERRED COMPENSATION AGREEMENT 1") AND AN AGREEMENT DATED JUNE 5, 2019 ("DEFERRED COMPENSATION AGREEMENT 2"). UNDER THESE AGREEMENTS, THE FORMER EXECUTIVE RECEIVES COMPENSATION SUBSEQUENT TO RETIREMENT. DEFERRED COMPENSATION AGREEMENTS 1 AND 2 ARE FULLY VESTED AND PAYMENTS BEGAN FOLLOWING RETIREMENT IN JANUARY 2022 AND EXTEND THROUGH DECEMBER 2027. AS OF DECEMBER 31, 2025 AND 2024, $115,141 AND $169,354 IN RELATED FRINGE BENEFITS, RESPECTIVELY, HAVE BEEN ACCRUED UNDER THIS PLAN. ALAN DEICHLER RECEIVES $60,000 EACH YEAR, PAYABLE AT INTERVALS THAT COINCIDE WITH CPAMERICA'S REGULAR PAYROLL CYCLE AND THE PAYMENTS ARE CAPTURED ON FORM W-2. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. THE MEMBERS ARE ACCOUNTING FIRMS LOCATED THROUGHOUT THE COUNTRY. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT A BOARD OF DIRECTORS EACH YEAR. FORM 990, PART VI, SECTION A, LINE 7B THERE ARE DECISIONS MADE BY THE GOVERNING BODY WHICH ARE SUBJECT TO APPROVAL BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT AND THE BOARD OF DIRECTORS REVIEW THE TAX RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS THEIR OFFICERS AND DIRECTORS SIGN CONFLICT OF INTEREST WAIVERS WHICH STATE THAT NOTICE OF THE SPECIAL INTEREST OR RELATIONSHIP BE REPORTED TO THE EMPLOYEE'S SUPERVISOR OR, IN THE CASE OF A DIRECTOR, TO THE CHAIRPERSON OF BOTH THE BOARD AND THE AUDIT COMMITTEE. THE INTERESTED DIRECTOR IS FURTHER REQUIRED TO RECUSE HER/HIMSELF FROM DISCUSSING OR VOTING ON THE PARTICULAR TRANSACTION IN WHICH SHE/HE HAS AN INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING THE PRESIDENT'S SALARY IS PERFORMED EACH JANUARY AT THE REGULARLY SCHEDULED DIRECTOR'S REVIEW. ALL DISCUSSIONS OF PERFORMANCE AND COMPENSATION ARE IN THE EXECUTIVE SESSIONS OF THE BOARD OF DIRECTORS AND DISCLOSED ANNUALLY IN THE EXECUTIVE SESSION OF THE ASSOCIATION'S ANNUAL BUSINESS MEETING TO INCLUDE THE COUNCIL OF MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.