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← TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS

Form 990 for tax year 2022

Filed by TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS.

Totals

Total revenue
$7,177,204
Total expenses
$7,046,731
Contributions and grants received
$127,565
Grants paid
$0
Program service revenue
$6,231,670
Investment income
$234,844
Other revenue
$583,125
Total assets, end of year
$15,075,546
Total liabilities, end of year
$5,675,175
Net assets or fund balances, end of year
$9,400,371
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)

    $127,565

  • 2a · Program service revenue: CHAPTER SUPPORT

    total $464,700 · related or exempt $464,700

  • 2b · Program service revenue: MEMBER DUES

    total $4,689,509 · related or exempt $4,689,509

  • 2c · Program service revenue: OTHER INCOME

    total $127,329 · related or exempt $14,501 · unrelated business $112,828

  • 2d · Program service revenue: PEER REVIEW

    total $950,132 · related or exempt $950,132

  • 3 · Investment income

    total $315,345 · excluded $315,345

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

    total $0

  • 5 · Royalties

    total $158,125 · excluded $158,125

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $2,093,100

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

    securities $2,173,601

  • 7c · Gain or loss

    securities -$80,501

  • 7d · Net gain or loss

    total -$80,501 · excluded -$80,501

  • 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: INTERCOMPANY ALLOCATIONS

    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 $1,311,650

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $2,271,070

  • 8 · Pension plan contributions

    total $189,594

  • 9 · Other employee benefits

    total $251,328

  • 10 · Payroll taxes

    total $239,283

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $50,535

  • 11c · Fees: accounting

    total $68,566

  • 11d · Fees: lobbying

    total $56,000

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $501,586

  • 12 · Advertising and promotion

    total $10,907

  • 13 · Office expenses

    total $71,719

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $348,741

  • 17 · Travel

    total $177,500

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $476,503

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $6,635

  • 23 · Insurance

    total $76,705

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $322,712

  • 24b · Other expenses: CREDIT CARD FEES

    total $244,284

  • 24c · Other expenses: EQUIPMENT RELATED COSTS

    total $177,046

  • 24d · Other expenses: Postage and Shipping

    total $68,413

  • 24e · All other expenses

    total $125,954

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,666,355 · end of year $860,610

  • 2 · Savings and temporary cash investments

    beginning of year $2,449,042 · end of year $2,383,435

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $26,330 · end of year $43,889

  • 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

    $723,595

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

    $643,446

  • 10c · Land, buildings and equipment, net

    beginning of year $9,498 · end of year $80,149

  • 11 · Investments: publicly traded securities

    beginning of year $10,044,353 · end of year $10,409,787

  • 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 $167,399 · end of year $1,297,676

  • 17 · Accounts payable and accrued expenses

    beginning of year $809,344 · end of year $841,027

  • 19 · Deferred revenue

    beginning of year $3,353,501 · end of year $3,125,070

  • 25 · Other liabilities

    beginning of year $561,021 · end of year $1,709,078

  • 27 · Net assets without donor restrictions

    beginning of year $9,639,111 · end of year $9,400,371

Mission and programs · 2022

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: 1,598 FIRMS PARTICIPATED, 116 REVIEWS WERE COMPLETED 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 AS DESCRIBED IN THE Rules Section 527.4 Enrollment and Participation.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 2022 return.

Listed in Part VII

  • JODI ANN RAY

    PRES/CEO/EX-OFF

    Total calculated
    $481,633
    From this org
    $433,122
    From related orgs
    $0
    Other
    $48,511
    Hours/week
    26.75 + 10.75 related

    Schedule J breakdown matched by us

    Base
    $381,880
    Bonus
    $50,000
    Other
    $1,242
    Deferred
    $29,600
    Nontaxable benefits
    $18,911
    Filer's total
    $481,633

  • EDITH C COGDELL

    CFO

    Total calculated
    $225,811
    From this org
    $201,871
    From related orgs
    $0
    Other
    $23,940
    Hours/week
    26.5 + 11 related

    Schedule J breakdown matched by us

    Base
    $190,629
    Bonus
    $10,000
    Other
    $1,242
    Deferred
    $7,912
    Nontaxable benefits
    $16,028
    Filer's total
    $225,811

  • JERREL L CROSS

    DIR-PEER REVIEW

    Total calculated
    $215,609
    From this org
    $182,515
    From related orgs
    $0
    Other
    $33,094
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $171,335
    Bonus
    $5,000
    Other
    $6,180
    Deferred
    $17,722
    Nontaxable benefits
    $15,372
    Filer's total
    $215,609

  • MELINDA H BENTLEY

    COO

    Total calculated
    $202,159
    From this org
    $171,078
    From related orgs
    $0
    Other
    $31,081
    Hours/week
    29.25 + 8.25 related

    Schedule J breakdown matched by us

    Base
    $160,628
    Bonus
    $10,000
    Other
    $450
    Deferred
    $17,052
    Nontaxable benefits
    $14,029
    Filer's total
    $202,159

  • KENNETH BESSERMAN

    DIR-GOV AFFAIRS

    Total calculated
    $186,438
    From this org
    $158,683
    From related orgs
    $0
    Other
    $27,755
    Hours/week
    30 + 7.5 related

    Schedule J breakdown matched by us

    Base
    $152,393
    Bonus
    $5,000
    Other
    $1,290
    Deferred
    $13,369
    Nontaxable benefits
    $14,386
    Filer's total
    $186,438

  • DIANE C JOINER

    CHAPTER ED-AUSTIN

    Total calculated
    $154,490
    From this org
    $126,972
    From related orgs
    $0
    Other
    $27,518
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $126,076
    Bonus
    $500
    Other
    $396
    Deferred
    $12,770
    Nontaxable benefits
    $14,748
    Filer's total
    $154,490

  • DIPESH PATEL

    TECNICAL REVIEWER

    Total calculated
    $146,560
    From this org
    $121,784
    From related orgs
    $0
    Other
    $24,776
    Hours/week
    37.5

  • ADEBIMPE MCMILLON

    TECHICAL REVIEWER

    Total calculated
    $139,190
    From this org
    $115,287
    From related orgs
    $0
    Other
    $23,903
    Hours/week
    37.5

  • STEPHANIE KING

    ACCOUNTING MANAGER

    Total calculated
    $127,699
    From this org
    $102,347
    From related orgs
    $0
    Other
    $25,352
    Hours/week
    29 + 8.5 related

  • SHEILA ENRIQUEZ

    CHAIR

    Total calculated
    $0
    Hours/week
    3

  • TIMOTHY PIKE

    CHAIR-ELECT

    Total calculated
    $0
    Hours/week
    2

  • JASON FREEMAN

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    1

  • MELANIE GEIST

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • ANGELA RAGAN

    Treasurer-ELECT

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • JESUS DOMINGUEZ

    Secretary

    Total calculated
    $0
    Hours/week
    0.5 + 0.25 related

  • ROBERT HECKAMAN

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • JENNIFER JOHNSON

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • BEN SIMISKEY

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • DARRELL GROVES

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • JIMMY HUDSON

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • TRAM LE

    Director

    Total calculated
    $0
    Hours/week
    0.5 + 0.25 related

  • MISTY MATA

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • EKATERINA RHODEN

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • AMY TAYLOR

    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
2022
Filed
15 April 2024
IRS schema version
2022v5.0
Source object
202441069349302104

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