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← TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS

Form 990 for tax year 2024

Filed by TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS.

Totals

Total revenue
$7,845,670
Total expenses
$7,258,317
Contributions and grants received
$150,186
Grants paid
$0
Program service revenue
$6,550,200
Investment income
$496,680
Other revenue
$648,604
Total assets, end of year
$17,275,154
Total liabilities, end of year
$5,831,816
Net assets or fund balances, end of year
$11,443,338
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $150,186

  • 2a · Program service revenue: CHAPTER SUPPORT

    total $709,920 · related or exempt $709,920

  • 2b · Program service revenue: MEMBER DUES

    total $4,391,752 · related or exempt $4,391,752

  • 2c · Program service revenue: OTHER INCOME

    total $419,200 · related or exempt $269,909 · unrelated business $149,291

  • 2d · Program service revenue: PEER REVIEW

    total $1,029,328 · related or exempt $1,029,328

  • 3 · Investment income

    total $394,426 · excluded $394,426

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $219,466 · excluded $219,466

  • 6a · Gross rents

    real property $4,138

  • 6c · Rental income or loss

    real property $4,138

  • 6d · Net rental income or loss

    total $4,138 · related or exempt $4,138

  • 7a · Gross sales of assets other than inventory

    securities $526,609

  • 7b · Less cost or other basis and sales expenses

    securities $424,355

  • 7c · Gain or loss

    securities $102,254

  • 7d · Net gain or loss

    total $102,254 · excluded $102,254

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: Management Fee

    total $425,000 · related or exempt $425,000

  • 11e · Other revenue, total

    $425,000

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $1,328,620

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $2,215,126

  • 8 · Pension plan contributions

    total $177,404

  • 9 · Other employee benefits

    total $290,869

  • 10 · Payroll taxes

    total $248,245

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $33,499

  • 11c · Fees: accounting

    total $87,599

  • 11d · Fees: lobbying

    total $65,430

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $665,289

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $101,218

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $300,548

  • 17 · Travel

    total $288,021

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $542,596

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $11,471

  • 23 · Insurance

    total $81,460

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $451,123

  • 24b · Other expenses: CREDIT CARD FEES

    total $247,706

  • 24c · Other expenses: Postage and Shipping

    total $63,395

  • 24d · Other expenses: Printing and Publications

    total $36,319

  • 24e · All other expenses

    total $22,379

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,375,233 · end of year $2,235,664

  • 2 · Savings and temporary cash investments

    beginning of year $1,632,879 · end of year $832,693

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $75,514 · end of year $44,315

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $813,597

  • 10b · Land, buildings and equipment: accumulated depreciation

    $565,877

  • 10c · Land, buildings and equipment, net

    beginning of year $63,903 · end of year $247,720

  • 11 · Investments: publicly traded securities

    beginning of year $11,665,781 · end of year $12,903,939

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $1,137,587 · end of year $1,010,823

  • 17 · Accounts payable and accrued expenses

    beginning of year $852,469 · end of year $795,319

  • 19 · Deferred revenue

    beginning of year $3,277,161 · end of year $3,736,537

  • 25 · Other liabilities

    beginning of year $1,456,137 · end of year $1,299,960

  • 27 · Net assets without donor restrictions

    beginning of year $10,365,130 · end of year $11,443,338

Mission and programs · 2024

Mission

THE TEXAS SOCIETY OF CPAS EXISTS TO SUPPORT ITS MEMBERS IN THEIR PROFESSIONAL ENDEAVORS AND TO PROMOTE THE VALUE AND HIGH STANDARDS OF TEXAS CPAS.

  • MEMBER SERVICES: WITH MORE THAN 28,000 MEMBERS, TXCPA IS THE LARGEST, MOST INFLUENTIAL ASSOCIATION OF ACCOUNTING AND FINANCE PROFESSIONALS IN TEXAS, DEDICATED TO SUPPORTING ONE ANOTHER, AND PROMOTING AND PROTECTING THE VALUE OF THE CPA DESIGNATION. SINCE 1915, OUR MEMBERS HAVE COUNTED ON TXCPA FOR A WIDE ARRAY OF PROFESSIONAL RESOURCES AND TO STAY UP-TO-DATE ON CRITICAL PROFESSIONAL ISSUES. WE ADVANCE THE ACCOUNTING PROFESSION IN TEXAS FROM INFLUENCING POLICY AND REGULATION, TO SHAPING THE PERCEPTION OF CPAS ACROSS THE STATE. WE PROTECT THE ETHICS, INTEGRITY AND HIGH STANDARDS OF OUR PROFESSION. WE PROVIDE RESOURCES, EDUCATION AND PROFESSIONAL DEVELOPMENT TO MAINTAIN EXCELLENCE IN OUR WORK. WE DEFEND AND PROMOTE THE VALUE OF CPAS. WE ARE A POWERFUL BUSINESS NETWORK ACROSS THE STATE. IN CITIES BIG AND SMALL WE FORM A LOCAL COMMUNITY OF SUPPORTIVE FRIENDS AND COLLEAGUES. AND AT COLLEGES AND UNIVERSITIES WE ARE A BEACON FOR THE PROFESSION. OUR MEMBERS ARE HIGHLY TRAINED STRATEGIC ADVISORS, CIVIC LEADERS AND RESPECTED IN THEIR COMMUNITIES. THEY REPRESENT THE BEST OF OUR FIELD, AND WE REPRESENT THEM AS THE ELITE BUSINESS PROFESSIONALS THEY ARE.

  • PEER REVIEW: OVER 1,200 FIRMS PARTICIPATED IN THE PEER REVIEW PROGRAM AND TECHNICAL REVIEW SERVICES WERE PROVIDED TO TWO NEIGHBORING STATES. MEMBERS OF AICPA AND TXCPA ARE REQUIRED BY THEIR RESPECTIVE BYLAWS TO BE PRACTICING IN FIRMS THAT ARE ENROLLED IN AN APPROVED PRACTICE MONITORING PROGRAM IF THEY HAVE AN ACCOUNTING AND AUDITING PRACTICE. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY RULES ALSO REQUIRE ALL TEXAS FIRMS IN PUBLIC PRACTICE TO BE ENROLLED IN AN APPROVED PRACTICE MONITORING PROGRAM.A FIRM IS CONSIDERED TO BE IN PUBLIC PRACTICE IF IT PERFORMS COMPILATIONS OR REVIEWS UNDER THE STATEMENTS ON STANDARDS FOR ACCOUNTING AND REVIEW SERVICES, FORECASTS, PROJECTIONS OR ANY OTHER ENGAGEMENTS UNDER THE STATEMENTS ON STANDARDS FOR ATTESTATION ENGAGEMENTS, ANY AUDITS UNDER THE STATEMENTS ON AUDITING STANDARD OR GOVERNMENTAL AUDITING STANDARDS AND CERTAIN OTHER SPECIAL REPORTS.

  • REGULATORY AND LEGISLATIVE: ACCOUNTING PROFESSION, STATE TAXATION AND BUSINESS ISSUES TXCPA IS THE VOICE OF CPAS AT THE TEXAS CAPITOL AND ALL LEVELS OF GOVERNMENT, WORKING TO ADVANCE AND PROTECT THE ACCOUNTING PROFESSION. TXCPA WORKS TO ENSURE STATE LEGISLATORS AND GOVERNMENT AGENCIES UNDERSTAND THE IMPORTANCE OF THE ACCOUNTING PROFESSION TO THE STATE ECONOMY AND TO MAKE SURE THAT THE PROFESSIONS OPINIONS ARE RESPECTED AND UNDERSTOOD.

As filed on the 2024 return.

Listed in Part VII

  • JODI ANN RAY

    President & CEO

    Total calculated
    $491,805
    From this org
    $457,005
    From related orgs
    $0
    Other
    $34,800
    Hours/week
    26.75 + 10.75 related

    Schedule J breakdown matched by us

    Base
    $405,763
    Bonus
    $50,000
    Other
    $1,242
    Deferred
    not reported
    Nontaxable benefits
    $34,800
    Filer's total
    $491,805

  • Melinda H Bentley

    Chief Operating

    Total calculated
    $231,529
    From this org
    $195,001
    From related orgs
    $0
    Other
    $36,528
    Hours/week
    29.25 + 8.25 related

    Schedule J breakdown matched by us

    Base
    $183,759
    Bonus
    $10,000
    Other
    $1,242
    Deferred
    $20,369
    Nontaxable benefits
    $16,159
    Filer's total
    $231,529

  • KENNETH BESSERMAN

    DIR-GOV AFFAIRS

    Total calculated
    $203,656
    From this org
    $168,460
    From related orgs
    $0
    Other
    $35,196
    Hours/week
    30 + 7.5 related

    Schedule J breakdown matched by us

    Base
    $160,670
    Bonus
    $6,500
    Other
    $1,290
    Deferred
    $18,776
    Nontaxable benefits
    $16,420
    Filer's total
    $203,656

  • Dipesh Patel

    Director, Peer Review

    Total calculated
    $183,850
    From this org
    $152,164
    From related orgs
    $0
    Other
    $31,686
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $146,864
    Bonus
    $5,000
    Other
    $300
    Deferred
    $16,149
    Nontaxable benefits
    $15,537
    Filer's total
    $183,850

  • BARRY KAPLAN

    DIRECTOR - LEARNING

    Total calculated
    $177,187
    From this org
    $150,847
    From related orgs
    $0
    Other
    $26,340
    Hours/week
    0 + 37.5 related

    Schedule J breakdown matched by us

    Base
    $146,367
    Bonus
    $2,500
    Other
    $1,980
    Deferred
    $10,206
    Nontaxable benefits
    $16,134
    Filer's total
    $177,187

  • Christine Wells

    Technical Reviewer

    Total calculated
    $147,087
    From this org
    $130,701
    From related orgs
    $0
    Other
    $16,386
    Hours/week
    37.5

  • Edith C COgdell - Thru 72024

    CFO

    Total calculated
    $146,816
    From this org
    $134,083
    From related orgs
    $0
    Other
    $12,733
    Hours/week
    26.5 + 11 related

  • STEPHANIE KING

    ACCOUNTING MANAGER

    Total calculated
    $138,631
    From this org
    $112,463
    From related orgs
    $0
    Other
    $26,168
    Hours/week
    29 + 8.5 related

  • Rori Shaw

    Manager Chapter Op

    Total calculated
    $125,724
    From this org
    $101,615
    From related orgs
    $0
    Other
    $24,109
    Hours/week
    36.5 + 1 related

  • Jacob Briggs From 92024

    CFO

    Total calculated
    $47,247
    From this org
    $42,758
    From related orgs
    $0
    Other
    $4,489
    Hours/week
    26.5 + 11 related

  • TIMOTHY PIKE

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • MOHAN KURUVILLA

    CHAIR

    Total calculated
    $0
    Hours/week
    3

  • WILLIAM KELLEY

    CHAIR-ELECT

    Total calculated
    $0
    Hours/week
    2

  • CHRISTINA MONDRIK

    Treasurer

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • TRAM LE

    Treasurer-ELECT

    Total calculated
    $0
    Hours/week
    1 + 0.5 related

  • DARRELL GROVES

    Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • JOSHUA LEBLANC

    Director

    Total calculated
    $0
    Hours/week
    0.5 + 0.25 related

  • ELAINE FLESCH

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • OMAR RODRIGUEZ

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • RYAN BARTHOLOMEE

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • BRYAN EDWARDS

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Kelechukwu Onwuneme

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • MISTY MATA

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • KENNETH BROOM

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • AMY TAYLOR

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • MELANIE GEIST

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • CHARLOTTE JUNGEN

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • TRACIE MILLER

    Director

    Total calculated
    $0
    Hours/week
    0.5 + 0.25 related

  • JEFFERY SMITH

    Director

    Total calculated
    $0
    Hours/week
    0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Part I, Line 1a: Relevant information in regards to selections on 1a.
On occasion we pay for companion travel for board members in conjunction with governance meetings and other Society business. Such amounts are reported as taxable income to the board members when applicable.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2024
Filed
15 April 2026
IRS schema version
2024v5.2
Source object
202601059349301435

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