Civic Intelligence

Kentucky Society Of

990 • Fiscal year 2014 • EIN 61-0473653

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 28, 2014

Organization ProfileWWW.KYCPA.ORG

View Organization Page

1735 Alliant Avenue40299-6326

(502) 266-5272

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.18x

Higher debt load relative to assets than 49% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

41st percentile

0.13x

Higher debt load relative to revenue than 41% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Net Margin

45th percentile

2.3%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

71st percentile

$191,703

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Asset Growth

19th percentile

-5.3%

Faster asset growth than 19% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$2,087,450

Down $115,995 (-5.3%) from 2013

Net Assets

Up

$1,716,945

Up $67,863 (+4.1%) from 2013

Liabilities

Down

$370,505

Down $183,858 (-33%) from 2013

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin45th percentile

Revenue

$2,916,990

No earlier filing loaded for comparison.

Expenses

Up

$2,849,127

Up $149,561 (+5.5%) from 2013

Net Income

$67,863

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,965,990Liabilities 2011: $502,061Net Assets 2011: $1,463,9292011Assets 2012: $1,851,624Liabilities 2012: $486,637Net Assets 2012: $1,364,9872012Assets 2013: $2,203,445Liabilities 2013: $554,363Net Assets 2013: $1,649,0822013Assets 2014: $2,087,450Liabilities 2014: $370,505Net Assets 2014: $1,716,9452014Assets 2015: $2,146,045Liabilities 2015: $402,762Net Assets 2015: $1,743,2832015Assets 2016: $2,161,243Liabilities 2016: $362,851Net Assets 2016: $1,798,3922016Assets 2017: $2,226,316Liabilities 2017: $447,570Net Assets 2017: $1,778,7462017Assets 2018: $2,272,891Liabilities 2018: $358,705Net Assets 2018: $1,914,1862018Assets 2019: $2,533,107Liabilities 2019: $400,726Net Assets 2019: $2,132,3812019Assets 2020: $2,600,228Liabilities 2020: $260,256Net Assets 2020: $2,339,9722020Assets 2021: $3,132,601Liabilities 2021: $590,068Net Assets 2021: $2,542,5332021Assets 2022: $3,046,565Liabilities 2022: $294,350Net Assets 2022: $2,752,2152022Assets 2023: $3,166,768Liabilities 2023: $210,210Net Assets 2023: $2,956,5582023Assets 2024: $3,477,206Liabilities 2024: $281,539Net Assets 2024: $3,195,6672024Assets 2025: $3,686,360Liabilities 2025: $254,455Net Assets 2025: $3,431,9052025

Highlighted filing

2014

Assets$2,087,450
Liabilities$370,505
Net Assets$1,716,945
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,802,1252011Expenses 2012: $2,821,3292012Expenses 2013: $2,699,5662013Revenue 2014: $2,916,990Expenses 2014: $2,849,127Net Income 2014: $67,8632014Revenue 2015: $2,931,711Expenses 2015: $2,905,373Net Income 2015: $26,3382015Revenue 2016: $2,939,968Expenses 2016: $2,884,859Net Income 2016: $55,1092016Revenue 2017: $2,921,513Expenses 2017: $2,941,159Net Income 2017: -$19,6462017Revenue 2018: $2,944,952Expenses 2018: $2,809,512Net Income 2018: $135,4402018Revenue 2019: $2,542,738Expenses 2019: $2,324,543Net Income 2019: $218,1952019Revenue 2020: $2,544,833Expenses 2020: $2,337,242Net Income 2020: $207,5912020Revenue 2021: $2,275,666Expenses 2021: $2,073,105Net Income 2021: $202,5612021Revenue 2022: $2,512,628Expenses 2022: $2,082,580Net Income 2022: $430,0482022Revenue 2023: $2,245,378Expenses 2023: $2,205,013Net Income 2023: $40,3652023Revenue 2024: $2,345,759Expenses 2024: $2,292,186Net Income 2024: $53,5732024Revenue 2025: $2,333,193Expenses 2025: $2,192,567Net Income 2025: $140,6262025

Highlighted filing

2014

Revenue$2,916,990
Expenses$2,849,127
Net Income$67,863
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 28, 2014
Return Version
2013v3.0
Gross Receipts
$2,916,990
Mission and Program Overview

Mission

To improve the lives of cpas through: education; networking; sharing information and tools; providing access; protecting the cpa reputation; legislative advocacy; health care and other member benefits.

To be the resource of choice for the cpa's, policy makers and the public regarding the cpa profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$979,995$937,268▼ $42,727
Savings and Temporary Cash Investments$932,730$830,445▼ $102,285
Investments Other Securities$253,670$253,630▼ $40
Accounts Receivable$33,698$63,502▲ $29,804
Prepaid Expenses and Deferred Charges$3,352$2,605▼ $747
Total Assets$2,203,445$2,087,450▼ $115,995
Liabilities
Accounts Payable and Accrued Expenses$164,972$208,898▲ $43,926
Deferred Revenue$378,532$158,723▼ $219,809
Other Liabilities$10,859$2,884▼ $7,975
Total Liabilities$554,363$370,505▼ $183,858
Net Assets / Fund Balance
Unrestricted Net Assets$1,649,082$1,716,945▲ $67,863
Total Net Assets Fund Balance$1,649,082$1,716,945▲ $67,863
Total Liabilities and Net Assets / Fund Balance$2,203,445$2,087,450▼ $115,995

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$603,578$489,047$1,092,625
Equipment$134,437$427,538$561,975
Land$199,253-$199,253
Other Securities$250,000--
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Penelope GoldCEOFT$168,547$23,156$191,703

Board Members and Trustees

NameTitle
William Meyer IiiPast President
Harry FreibertPresident
Kevin SchwartzPresident Elect
David E TateBoard Member
Harold LittleBoard Member
Jennifer HughesBoard Member
Jennifer M SandersBoard Member
Kevin JoyntBoard Member
Mary Colleen S LyonsBoard Member
Melissa BuddekeBoard Member
Myron FisherBoard Member
Robert a NorvellBoard Member
Stephen R AllenBoard Member
William JesseeBoard Member
Robert W Patterson JrSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,807,660
Investment Income
$4,338
Other Revenue
$104,992
Change in Net Assets
$67,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,729,770
Salaries, Compensation, and Employee Benefits$1,119,357
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$579,106$165,136-$744,242
All Other Expenses$213,482$12,687-$226,169
Current Officers, Directors, Trustees, and Key Employees$121,743$68,480-$190,223
Office Expenses$81,647$33,363-$115,010
Depreciation Depletion$74,362$24,787-$99,149
Occupancy$55,766$18,589-$74,355
Payroll Taxes$54,426$18,142-$72,568
Other Employee Benefits$50,995$16,998-$67,993
Other Expenses$61,069--$61,069
Information Technology$36,449$12,150-$48,599
Pension Plan Contributions$33,248$11,083-$44,331
Fees for Services Other$26,295$9,063-$35,358
Travel$9,134$9,701-$18,835
Advertising$17,613--$17,613
Fees for Services Accounting-$10,500-$10,500
Insurance$6,577$2,192-$8,769
Fees for Services Legal$744$496-$1,240
Total Functional Expenses$2,435,760$413,367$0$2,849,127
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$63,606
Total Nondeductible Lobbying and Political Cost$63,606
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$2,884
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“A copy of the 990 is provided to the audit committee for review and approval before filing.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is mentioned at least quarterly at board meetings to remind members that if a new situation has arisen that may appear to be a conflict of interest, then they should update their statement and submit to the society.”

Form 990, Part VI, Section B, Line 15

“Compensation of the executive director is reviewed by the board of directors annually in relation to performance and acheivement of objectives. Compensation of other employees is reviewed by the exec. Director in consultation with the board of directors.”

Form 990, Part VI, Section C, Line 18

“Available upon request or through guidestar.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are made available to the public through request at the offices of the kycpa.”

Filing and Contact Details

Filer

EIN
61-0473653
Phone
5022665272

Signing Officer

Name
Penelope Gold
Title
CEO
Phone
5022665272
Signed
2014-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Penelope Gold
Formed
1924
Legal Domicile
Ky
Voting Board Members
15
Independent Board Members
15
Employees
19
Volunteers
300

Preparer

Preparer
Barbara a Lasky
Phone
5025849793
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed since the previous filing of form 990.”

Financial Statement Notes

PART X, LINE 2:

“Management has concluded that any tax positions that would not meet the more-likely-than-not criterion of fasb asc 740-10 would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the operating statement or accrued in the balance sheet. Federal and state tax returns of the entity are generally open to examination by the relevant taxing authorities for a period of three years from the date the returns are filed.”

Raw XML AppendixShowing 400 of 541 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0164972
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0208898
IRS990/AccountsReceivableGrp/BOYAmt033698
IRS990/AccountsReceivableGrp/EOYAmt063502
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO BE THE RESOURCE OF CHOICE FOR THE CPA'S, POLICY MAKERS AND THE PUBLIC REGARDING THE CPA PROFESSION.
IRS990/AdvertisingGrp/ProgramServicesAmt017613
IRS990/AdvertisingGrp/TotalAmt017613
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt012687
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0213482
IRS990/AllOtherExpensesGrp/TotalAmt0226169
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10COMPANY
IRS990/BooksInCareOfDetail/PhoneNum05022665272
IRS990/BooksInCareOfDetail/USAddress/AddressLine101735 ALLIANT AVE
IRS990/BooksInCareOfDetail/USAddress/City0LOUISVILLE
IRS990/BooksInCareOfDetail/USAddress/State0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCode040299
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt068480
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0121743
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0190223
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04338
IRS990/CYOtherExpensesAmt01729770
IRS990/CYOtherRevenueAmt0104992
IRS990/CYProgramServiceRevenueAmt02807660
IRS990/CYRevenuesLessExpensesAmt067863
IRS990/CYSalariesCompEmpBnftPaidAmt01119357
IRS990/CYTotalExpensesAmt02849127
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02916990
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0378532
IRS990/DeferredRevenueGrp/EOYAmt0158723
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt024787
IRS990/DepreciationDepletionGrp/ProgramServicesAmt074362
IRS990/DepreciationDepletionGrp/TotalAmt099149
IRS990/Desc0CONTINUING PROFESSIONAL EDUCATION COURSES OFFERED TO CPA'S - COURSES TAKE PLACE IN LOCATIONS THROUGHOUT THE STATE. DURING THE FISCAL YEAR, WE HAVE APPROXIMATELY 3,000 REGISTRANTS, SOME WITH MULTIPLE ATTENDANCE TO MORE THAN ONE CPE COURSE. THE CLASSES PROVIDE THEM WITH THE HOURS NEEDED TO RENEW THEIR LICENSE AS A CPA. THE COURSES ARE A WAY FOR THE MEMBERS TO GAIN ACCESS TO THE VERY LATEST INFORMATION SO THEY ARE UPDATED ON THE SERVICES AND INFORMATION THEY PROVIDE TO THEIR CLIENTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010500
IRS990/FeesForServicesAccountingGrp/TotalAmt010500
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0496
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0744
IRS990/FeesForServicesLegalGrp/TotalAmt01240
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt09063
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt026295
IRS990/FeesForServicesOtherGrp/TotalAmt035358
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1515656
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN SCHWARTZ
IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIAM JESSEE
IRS990/Form990PartVIISectionAGrp/PersonNm2STEPHEN R ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm3MYRON FISHER
IRS990/Form990PartVIISectionAGrp/PersonNm4HARRY FREIBERT
IRS990/Form990PartVIISectionAGrp/PersonNm5ROBERT W PATTERSON JR
IRS990/Form990PartVIISectionAGrp/PersonNm6HAROLD LITTLE
IRS990/Form990PartVIISectionAGrp/PersonNm7MARY COLLEEN S LYONS
IRS990/Form990PartVIISectionAGrp/PersonNm8ROBERT A NORVELL
IRS990/Form990PartVIISectionAGrp/PersonNm9JENNIFER HUGHES
IRS990/Form990PartVIISectionAGrp/PersonNm10JENNIFER M SANDERS
IRS990/Form990PartVIISectionAGrp/PersonNm11MELISSA BUDDEKE
IRS990/Form990PartVIISectionAGrp/PersonNm12WILLIAM MEYER III
IRS990/Form990PartVIISectionAGrp/PersonNm13KEVIN JOYNT
IRS990/Form990PartVIISectionAGrp/PersonNm14DAVID E TATE
IRS990/Form990PartVIISectionAGrp/PersonNm15PENELOPE GOLD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15176047
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15CEO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01924
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02916990
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt012150
IRS990/InformationTechnologyGrp/ProgramServicesAmt036449
IRS990/InformationTechnologyGrp/TotalAmt048599
IRS990/InsuranceGrp/ManagementAndGeneralAmt02192
IRS990/InsuranceGrp/ProgramServicesAmt06577
IRS990/InsuranceGrp/TotalAmt08769
IRS990/InvestmentIncomeGrp/ExclusionAmt04338
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04338
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0253670
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0253630
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0916585
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0979995
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0937268
IRS990/LandBldgEquipCostOrOtherBssAmt01853853
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE AND MAINTAIN PROFESSIONAL STANDARDS OF THE ACCOUNTING PROFESSION THROUGH SPONSORSHIP OF CONTINUING EDUCATION PROGRAMS, COMMUNICATION THROUGH BULLETINS AND NEWSPAPERS, PEER REVIEW PROGRAMS, AND REFERRAL AND CONSULTATION SERVICES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01649082
IRS990/NetAssetsOrFundBalancesEOYAmt01716945
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt018589
IRS990/OccupancyGrp/ProgramServicesAmt055766
IRS990/OccupancyGrp/TotalAmt074355
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt033363
IRS990/OfficeExpensesGrp/ProgramServicesAmt081647
IRS990/OfficeExpensesGrp/TotalAmt0115010
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016998
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt050995
IRS990/OtherEmployeeBenefitsGrp/TotalAmt067993
IRS990/OtherExpensesGrp/Desc0CPE EXPENSES
IRS990/OtherExpensesGrp/Desc1PEER REVIEW EXPENSES
IRS990/OtherExpensesGrp/Desc2SPECIAL PROJECTS
IRS990/OtherExpensesGrp/Desc3AWARDS BANQUET
IRS990/OtherExpensesGrp/ProgramServicesAmt0811944
IRS990/OtherExpensesGrp/ProgramServicesAmt1139653
IRS990/OtherExpensesGrp/ProgramServicesAmt261507
IRS990/OtherExpensesGrp/ProgramServicesAmt361069
IRS990/OtherExpensesGrp/TotalAmt0811944
IRS990/OtherExpensesGrp/TotalAmt1139653
IRS990/OtherExpensesGrp/TotalAmt261507
IRS990/OtherExpensesGrp/TotalAmt361069
IRS990/OtherLiabilitiesGrp/BOYAmt010859
IRS990/OtherLiabilitiesGrp/EOYAmt02884
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING REVENUE
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt068676
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt068676
IRS990/OtherRevenueTotalAmt068676
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0165136
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0579106
IRS990/OtherSalariesAndWagesGrp/TotalAmt0744242
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018142
IRS990/PayrollTaxesGrp/ProgramServicesAmt054426
IRS990/PayrollTaxesGrp/TotalAmt072568
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011083
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt033248
IRS990/PensionPlanContributionsGrp/TotalAmt044331
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03352
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02605
IRS990/PrincipalOfficerNm0PENELOPE GOLD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTINUING EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2PEER REVIEWS
IRS990/ProgramServiceRevenueGrp/Desc3SPECIAL PROJECTS
IRS990/ProgramServiceRevenueGrp/Desc4AWARDS BANQUET
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01453651
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11139148
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2145277
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt356786
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt412443
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01453651
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11139148
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2145277
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt356786
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt412443
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC RELATIONS - THE JOURNAL IS PROVIDED EVERY OTHER MONTH TO OUR ENTIRE MEMBERSHIP BASE WHICH INCLUDES OVER 5000 CPAS STATEWIDE. THIS PUBLICATION CONTAINS CPE OPTIONS, TECHNICAL ARTICLES AND UPDATES ON LEGISLATION, ACCOUNTING STANDARDS, ETC. WE USE THIS AS ANOTHER MEANS FOR REACHING OUR MEMBERSHIP AND KEEPING THEM CURRENT ON WHAT'S GOING ON IN THE ACCOUNTING PROFESSION.
IRS990/ProgSrvcAccomActy3Grp/Desc0PEER REVIEW PROGRAM - WE ADMINISTER THIS PROGRAM WHICH MONITORS FIRMS THAT ISSUE AUDITS, REVIEWS AND COMPILATIONS. THE PURPOSE OF THIS PROGRAM IS TO PROVIDE THE FIRMS WITH A REVIEW OF THEIR PROCESSES, TO IMPROVE THE QUALITY OF THEIR AUDITS AND TO PROVIDE THEM WITH INFORMATION ON HOW TO IMPROVE THEIR AUDIT PROCESS. THIS IS A MANDATORY PROGRAM DIRECTED BY THE KY STATE BOARD OF ACCOUNTANCY FOR ANYONE PERFORMING AUDITS OR COMPILATIONS AND REVIEWS. THERE ARE APPROXIMATELY 600 FIRMS REGISTERED.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROFESSIONAL ISSUE UPDATES - NINE FOUR-HOUR PRESENTATIONS THAT TAKE PLACE ACROSS THE STATE. THE PURPOSE OF THESE IS TO PROVIDE AN UPDATE ON CURRENT PROFESSIONAL ISSUES AND ONES THAT WE SEE COMING ON THE HORIZON THAT AFFECT OUR MEMBER'S PRACTICE OR INDUSTRY. WE HAVE APPROXIMATELY 800 PEOPLE WHO ATTEND THESE COURSES.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06313
IRS990/PYOtherExpensesAmt01606700
IRS990/PYOtherRevenueAmt0113696
IRS990/PYProgramServiceRevenueAmt02863652
IRS990/PYRevenuesLessExpensesAmt0284095
IRS990/PYSalariesCompEmpBnftPaidAmt01092866
IRS990/PYTotalExpensesAmt02699566
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02983661
IRS990/ReconcilationRevenueExpnssAmt067863
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt036316
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt036316
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0932730
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0830445
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0113915
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt01139148
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt063606
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt063606
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-50309
IRS990ScheduleD/BuildingsGrp/BookValueAmt0603578
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0489047
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01092625
IRS990ScheduleD/EquipmentGrp/BookValueAmt0134437
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0427538
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0561975
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0199253
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0199253
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02884
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE OBLIGATION
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt03630
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1250000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CASH
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CERTIFICATE OF DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS CONCLUDED THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION OF FASB ASC 740-10 WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE OPERATING STATEMENT OR ACCRUED IN THE BALANCE SHEET. FEDERAL AND STATE TAX RETURNS OF THE ENTITY ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0937268
IRS990ScheduleD/TotalBookValueSecuritiesAmt0253630
IRS990ScheduleD/TotalLiabilityAmt02884
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0168547
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount07500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt09511
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt06145
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PENELOPE GOLD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0191703
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,087,450
Liabilities
$370,505
Net assets
$1,716,945
Revenue
$2,916,990
Expenses
$2,849,127
Net income
$67,863
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.69$0.25$3.43$2.33$2.19$0.14
2024Detailed filing. Detailed filing data is available for this year.$3.48$0.28$3.20$2.35$2.29$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.17$0.21$2.96$2.25$2.21$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.05$0.29$2.75$2.51$2.08$0.43
2021Detailed filing. Detailed filing data is available for this year.$3.13$0.59$2.54$2.28$2.07$0.20
2020Detailed filing. Detailed filing data is available for this year.$2.60$0.26$2.34$2.54$2.34$0.21
2019Detailed filing. Detailed filing data is available for this year.$2.53$0.40$2.13$2.54$2.32$0.22
2018Detailed filing. Detailed filing data is available for this year.$2.27$0.36$1.91$2.94$2.81$0.14
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.45$1.78$2.92$2.94$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.16$0.36$1.80$2.94$2.88$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.15$0.40$1.74$2.93$2.91$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.09$0.37$1.72$2.92$2.85$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.55$1.65$2.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.49$1.36$2.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.50$1.46$2.80