Civic Intelligence

Montana Society of Cpas

EIN 81-0304749 • 501(c)6 • Helena, MT

Profile

The mission of the mtcpa is to inspire, empower, and impact members to achieve professional excellence.

PO Box 138Helena, MT 59624

www.montana.cpa

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.34x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.32x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

24th percentile

-5.3%

Higher net margin than 24% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$117,034

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

83rd percentile

23%

Faster asset growth than 83% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

37th percentile

0.0%

Faster revenue growth than 37% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$676,519

Up $125,943 (+23%) from 2024

Liabilities

Up

$227,967

Up $111,233 (+95%) from 2024

Net Assets

Up

$448,552

Up $14,710 (+3.4%) from 2024

Operations
Liabilities / Revenue81st percentileNet Margin24th percentile

Revenue

Up

$719,089

Up $67 (+0.0%) from 2024

Expenses

Up

$757,485

Up $718 (+0.1%) from 2024

Net Income

Down

-$38,396

Down $651 (-1.7%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $334,542Liabilities 2011: $147,293Net Assets 2011: $187,2492011Assets 2012: $387,832Liabilities 2012: $153,182Net Assets 2012: $234,6502012Assets 2013: $398,251Liabilities 2013: $147,016Net Assets 2013: $251,2352013Assets 2014: $384,997Liabilities 2014: $125,418Net Assets 2014: $259,5792014Assets 2015: $429,260Liabilities 2015: $174,764Net Assets 2015: $254,4962015Assets 2016: $438,255Liabilities 2016: $168,520Net Assets 2016: $269,7352016Assets 2017: $468,233Liabilities 2017: $169,908Net Assets 2017: $298,3252017Assets 2018: $487,650Liabilities 2018: $210,597Net Assets 2018: $277,0532018Assets 2019: $419,437Liabilities 2019: $112,874Net Assets 2019: $306,5632019Assets 2020: $431,256Liabilities 2020: $131,861Net Assets 2020: $299,3952020Assets 2021: $456,965Liabilities 2021: $76,911Net Assets 2021: $380,0542021Assets 2022: $584,672Liabilities 2022: $85,450Net Assets 2022: $499,2222022Assets 2023: $541,840Liabilities 2023: $101,488Net Assets 2023: $440,3522023Assets 2024: $550,576Liabilities 2024: $116,734Net Assets 2024: $433,8422024Assets 2025: $676,519Liabilities 2025: $227,967Net Assets 2025: $448,5522025

Highlighted filing

2025

Assets$676,519
Liabilities$227,967
Net Assets$448,552
Open 2025 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $813,4362011Expenses 2012: $853,9182012Expenses 2013: $845,1902013Revenue 2014: $1,021,456Expenses 2014: $1,013,112Net Income 2014: $8,3442014Revenue 2015: $918,647Expenses 2015: $923,730Net Income 2015: -$5,0832015Revenue 2016: $937,568Expenses 2016: $922,329Net Income 2016: $15,2392016Revenue 2017: $983,281Expenses 2017: $954,691Net Income 2017: $28,5902017Revenue 2018: $908,190Expenses 2018: $929,462Net Income 2018: -$21,2722018Revenue 2019: $835,020Expenses 2019: $805,510Net Income 2019: $29,5102019Revenue 2020: $719,877Expenses 2020: $727,045Net Income 2020: -$7,1682020Revenue 2021: $645,692Expenses 2021: $565,033Net Income 2021: $80,6592021Revenue 2022: $767,843Expenses 2022: $648,675Net Income 2022: $119,1682022Revenue 2023: $723,364Expenses 2023: $782,234Net Income 2023: -$58,8702023Revenue 2024: $719,022Expenses 2024: $756,767Net Income 2024: -$37,7452024Revenue 2025: $719,089Expenses 2025: $757,485Net Income 2025: -$38,3962025

Highlighted filing

2025

Revenue$719,089
Expenses$757,485
Net Income-$38,396
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$676,519
Liabilities
$227,967
Net assets
$448,552
Revenue
$719,089
Expenses
$757,485
Net income
-$38,396
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.68$0.23$0.45$0.72$0.76$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.55$0.12$0.43$0.72$0.76$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.10$0.44$0.72$0.78$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.58$0.09$0.50$0.77$0.65$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.46$0.08$0.38$0.65$0.57$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.13$0.30$0.72$0.73$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.11$0.31$0.84$0.81$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.21$0.28$0.91$0.93$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.17$0.30$0.98$0.95$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.17$0.27$0.94$0.92$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.17$0.25$0.92$0.92$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.13$0.26$1.02$1.01$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.15$0.25$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.15$0.23$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.15$0.19$0.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
May 21, 2025
Return Version
2024v5.1
Gross Receipts
$719,664
Mission and Program Overview

Mission

The mission of the MSCPA is to inspire, empower, and impact members to achieve professional excellence.

The mission is to inspire, empower, and impact members to achieve professional excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$488,244$473,966▼ $14,278
Cash and Non-Interest-Bearing Accounts$41,544$181,877▲ $140,333
Prepaid Expenses and Deferred Charges$10,100$9,091▼ $1,009
Accounts Receivable$6,572$8,020▲ $1,448
Loans From Officers Directors$8,000$0▼ $8,000
Land, Buildings, and Equipment, Net$4,116$3,565▼ $551
Total Assets$550,576$676,519▲ $125,943
Liabilities
Deferred Revenue$54,620$128,301▲ $73,681
Accounts Payable and Accrued Expenses$54,114$99,666▲ $45,552
Total Liabilities$116,734$227,967▲ $111,233
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$433,842$448,552▲ $14,710
Total Net Assets Fund Balance$433,842$448,552▲ $14,710
Total Liabilities and Net Assets / Fund Balance$550,576$676,519▲ $125,943

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,565$6,470-
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Allen LloydExecutive DirectorFT$109,231$7,803$117,034

Board Members and Trustees

NameTitle
Theresa GalloPresident
Sara SmithPresident-elect
Brigitte BaakeDirector
Carrie FaulhaberDirector
Chet McleanDirector
Eric RobertsDirector
Megan ConnorsDirector
Melanie BengtsonDirector
Rebecca TurnerDirector
Ann DeeganEx-officio
Timothy KoberSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$295,184
Program Service Revenue
$411,568
Investment Income
$12,337
Other Revenue
$0
Change in Net Assets
$-38,396

Audited Revenue Reconciliation

Revenue per Audited Statements
$719,089
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$53,106
Total Revenue per Audited Statements
$772,195
Total Revenue per Form 990
$719,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$473,917
Salaries, Compensation, and Employee Benefits$283,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,418$46,355-$231,773
Travel$44,185$8,819-$53,004
Other Employee Benefits$26,994$6,749-$33,743
Other Expenses$17,768$4,442-$22,210
All Other Expenses$15,144$4,644-$19,788
Fees for Services Other$18,765--$18,765
Payroll Taxes$14,442$3,610-$18,052
Occupancy$12,643$3,161-$15,804
Advertising$13,569$1,203-$14,772
Conferences and Meetings-$13,500-$13,500
Fees for Services Accounting$9,760$2,440-$12,200
Insurance$4,814$1,203-$6,017
Office Expenses$2,236$386-$2,622
Depreciation Depletion$1,487$372-$1,859
Total Functional Expenses$650,799$106,686$0$757,485

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$757,485
Total Expenses per Audited Statements$757,485
Total Expenses per Form 990$757,485
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$8,000$0▼ $8,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The mtcpa is a membership organization comprised of certified public accountants, accounting students and associated members.”

Form 990, Part VI, Section A, Line 7A

“Members of the governing body are elected by the nominating committee.”

Form 990, Part VI, Section A, Line 7B

“Decisions of the governing body are subject to approval by the membership through changes in by-laws.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed by the board of directors prior to filing.”

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

“All policies are monitored and updated on a consistent basis and enforced by the board of directors and management.”

Form 990, Part VI, Section B, Line 15

“The compensation and benefits of the executive director consist of a base salary, sep ira contribution of 8%, and health insurance premiums for the employee only. Every year the performance and review committee and compensation committee re-evaluate the executive director's wages and benefits. The committee utilizes different resources to determine a fair and reasonable salary such as comparison to other state societies and the mt department of labor's bureau of labor and statistics. Salary ranges and job descriptions are reviewed formally as necessary by the executive director and the performance review and compensation committee; minimally, the salary ranges and job descriptions must be re-evaluated every three years.”

Form 990, Part VI, Section C, Line 19

“Disclosure of governing documents, policies and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Montana Society of Cpas
EIN
81-0304749
Phone
4064427301
Address
PO BOX 138, HELENA, MT 59624

Signing Officer

Name
Allen Lloyd
Title
Executive Director
Phone
4064427301
Signed
2025-05-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allen Lloyd
Formed
1913
Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
75

Preparer

Firm
Newland and Company Pc
Address
PO BOX 3006, BUTTE, MT 59702-3006
Preparer
Debbie Ouellette
Phone
4064944754
Raw XML AppendixShowing 400 of 478 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.

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IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01203
IRS990/InsuranceGrp/ProgramServicesAmt04814
IRS990/InsuranceGrp/TotalAmt06017
IRS990/InvestmentIncomeGrp/ExclusionAmt012712
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012712
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06470
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04116
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03565
IRS990/LandBldgEquipCostOrOtherBssAmt010035
IRS990/LegalDomicileStateCd0MT
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0575
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt08000
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0290184
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE MTCPA IS TO INSPIRE, EMPOWER, AND IMPACT MEMBERS TO ACHIEVE PROFESSIONAL EXCELLENCE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0433842
IRS990/NetAssetsOrFundBalancesEOYAmt0448552
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-375
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-375
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt053106
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0433842
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0448552
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03161
IRS990/OccupancyGrp/ProgramServicesAmt012643
IRS990/OccupancyGrp/TotalAmt015804
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0386
IRS990/OfficeExpensesGrp/ProgramServicesAmt02236
IRS990/OfficeExpensesGrp/TotalAmt02622
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06749
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt026994
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033743
IRS990/OtherExpensesGrp/Desc0CPE & SPEAKERS EXPENSE
IRS990/OtherExpensesGrp/Desc1MEALS & ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2TECHNOLOGY
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29802
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34442
IRS990/OtherExpensesGrp/ProgramServicesAmt0128315
IRS990/OtherExpensesGrp/ProgramServicesAmt1114336
IRS990/OtherExpensesGrp/ProgramServicesAmt240923
IRS990/OtherExpensesGrp/ProgramServicesAmt317768
IRS990/OtherExpensesGrp/TotalAmt0128315
IRS990/OtherExpensesGrp/TotalAmt1114336
IRS990/OtherExpensesGrp/TotalAmt250725
IRS990/OtherExpensesGrp/TotalAmt322210
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt046355
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0185418
IRS990/OtherSalariesAndWagesGrp/TotalAmt0231773
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03610
IRS990/PayrollTaxesGrp/ProgramServicesAmt014442
IRS990/PayrollTaxesGrp/TotalAmt018052
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010100
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09091
IRS990/PrincipalOfficerNm0ALLEN LLOYD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/BusinessCd1812900
IRS990/ProgramServiceRevenueGrp/BusinessCd2812900
IRS990/ProgramServiceRevenueGrp/BusinessCd3812900
IRS990/ProgramServiceRevenueGrp/Desc0CONTINUING EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc1ANNUAL MEETING
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/Desc3MONTANA CONNECTION INC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0340277
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt153762
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211304
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36225
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0340277
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt153762
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211304
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36225
IRS990/ProgSrvcAccomActy2Grp/Desc0ANNUAL MEETING OF MEMBERSMTCPA OFFERS A THREE DAY ANNUAL MEETING THAT ATTRACTS APPROXIMATELY 100 ACCOUNTING PROFESSIONALS EACH YEAR. THE ANNUAL MEETING FEATURES MULTIPLE HOURS OF PROFESSIONAL EDUCATION AS WELL AS NETWORKING OPPORTUNITIES FOR CPAS ACROSS MONTANA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0113249
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt068707
IRS990/ProgSrvcAccomActy3Grp/Desc0LEGISLATIVE PROGRAM FOR MEMBERSMTCPA MONITORS STATE AND FEDERAL LEGISLATION AND ADMINISTRATIVE RULES AFFECTING THE ACCOUNTING PROFESSION, SPECIFICALLY IN AREAS OF TAXATION, ECONOMIC DEVELOPMENT AND BUSINESS ISSUES AND SERVES AS AS ADVOCATE FOR THE MEMBERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt075876
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0292
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMSMTCPA PUBLISHES ELECTRONIC NEWSLETTERS AS SERVICE TO THE MEMBERSHIP. THE ELECTRONIC NEWSLETTER IS SENT TO MORE THAN 1,400 MEMBERS WEEKLY AND IS AVAILABLE ON THE SOCIETY'S WEBSITE. IN ADDITION TO THE NEWSLETTER, MSCPA PROVIDES VARIOUS PROGRAMS TO SUPPORT MEMBERS AND THE PROFESSION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0142922
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01740
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0313563
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011021
IRS990/PYOtherExpensesAmt0480001
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0394438
IRS990/PYRevenuesLessExpensesAmt0-37745
IRS990/PYSalariesCompEmpBnftPaidAmt0276766
IRS990/PYTotalExpensesAmt0756767
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0719022
IRS990/ReconcilationRevenueExpnssAmt0-38396
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0340454
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0488244
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0473966
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03565
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06470
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt010035
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0757485
IRS990ScheduleD/NetUnrealizedGainsInvstAmt053106
IRS990ScheduleD/RevenueNotReportedAmt053106
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0719089
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03565
IRS990ScheduleD/TotalExpensesPerForm990Amt0757485
IRS990ScheduleD/TotalRevenuePerForm990Amt0719089
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0772195
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0757485
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0THE SOCIETY CHECKING ACCOUNT WAS DEPLETED AND LOAN WAS TO PREVENT OVERDRAFT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt08000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ALLEN LLOYD
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MTCPA IS A MEMBERSHIP ORGANIZATION COMPRISED OF CERTIFIED PUBLIC ACCOUNTANTS, ACCOUNTING STUDENTS AND ASSOCIATED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE NOMINATING COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP THROUGH CHANGES IN BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL POLICIES ARE MONITORED AND UPDATED ON A CONSISTENT BASIS AND ENFORCED BY THE BOARD OF DIRECTORS AND MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION AND BENEFITS OF THE EXECUTIVE DIRECTOR CONSIST OF A BASE SALARY, SEP IRA CONTRIBUTION OF 8%, AND HEALTH INSURANCE PREMIUMS FOR THE EMPLOYEE ONLY. EVERY YEAR THE PERFORMANCE AND REVIEW COMMITTEE AND COMPENSATION COMMITTEE RE-EVALUATE THE EXECUTIVE DIRECTOR'S WAGES AND BENEFITS. THE COMMITTEE UTILIZES DIFFERENT RESOURCES TO DETERMINE A FAIR AND REASONABLE SALARY SUCH AS COMPARISON TO OTHER STATE SOCIETIES AND THE MT DEPARTMENT OF LABOR'S BUREAU OF LABOR AND STATISTICS. SALARY RANGES AND JOB DESCRIPTIONS ARE REVIEWED FORMALLY AS NECESSARY BY THE EXECUTIVE DIRECTOR AND THE PERFORMANCE REVIEW AND COMPENSATION COMMITTEE; MINIMALLY, THE SALARY RANGES AND JOB DESCRIPTIONS MUST BE RE-EVALUATED EVERY THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0MONTANA SOCIETY OF CPA'S
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MT SOCIETY OF CPAS LEGACY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0272832283
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROVIDE SCHOLARSHIPS & OTHER EDUCATION PURPOSES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0PUBLIC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 138
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HELENA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059601
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00

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