Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
EIN 87-6127438 • 501(c)6 • Salt Lake City, UT
Profile
The uacpa represents knowledgeable professionals serving business who subscribe to our core values of competency, integrity, and trust. We support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness, to help them flourish in a competitive and changing world.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 14.9% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Assets
Up$3,204,316
Up $30,613 (+1.0%) from 2024
Liabilities
Down$911,663
Down $110,556 (-11%) from 2024
Net Assets
Up$2,292,653
Up $141,169 (+6.6%) from 2024
Revenue
Up$1,554,617
Up $285,940 (+23%) from 2024
Expenses
Up$1,384,654
Up $31,226 (+2.3%) from 2024
Net Income
Up$169,963
Up $254,714 (+301%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The uacpa represents knowledgeable professionals serving businesses who subscribe to our core values of competency, integrity, and trust. We support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness, to help them flourish in a competitive and changing world.
Represents and supports CPA professionals through education, leadership development, alliances, and public awareness.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,311,160 | $2,549,409 | ▲ $238,249 |
| Cash and Non-Interest-Bearing Accounts | $208,179 | $173,486 | ▼ $34,693 |
| Savings and Temporary Cash Investments | $169,425 | $54,154 | ▼ $115,271 |
| Accounts Receivable | $6,264 | $26,453 | ▲ $20,189 |
| Prepaid Expenses and Deferred Charges | $16,247 | $19,251 | ▲ $3,004 |
| Land, Buildings, and Equipment, Net | $12,675 | $10,516 | ▼ $2,159 |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | - | $0 | - |
| Total Assets | $3,173,703 | $3,204,316 | ▲ $30,613 |
| Other Assets Total | $449,753 | $371,047 | ▼ $78,706 |
| Liabilities | |||
| Other Liabilities | $479,711 | $401,567 | ▼ $78,144 |
| Deferred Revenue | $393,361 | $365,481 | ▼ $27,880 |
| Accounts Payable and Accrued Expenses | $149,147 | $144,615 | ▼ $4,532 |
| Total Liabilities | $1,022,219 | $911,663 | ▼ $110,556 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,149,265 | $2,253,173 | ▲ $103,908 |
| Net Assets With Donor Restrictions | $2,219 | $39,480 | ▲ $37,261 |
| Total Net Assets Fund Balance | $2,151,484 | $2,292,653 | ▲ $141,169 |
| Total Liabilities and Net Assets / Fund Balance | $3,173,703 | $3,204,316 | ▲ $30,613 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $10,516 | $75,223 | $85,739 |
| Other Assets Org | $371,047 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Susan A Speirs CPA | Chief Executive Officer | FT | $179,367 | $52,759 | $232,126 |
| AMy Spencer | Marketing Director | FT | $102,725 | $8,203 | $110,928 |
| Name | Title |
|---|---|
| Jason Tomlinson | Past President |
| Dan Frei | President |
| Amy Anholt | President-Elect |
| Rusty Hansen | Vice President |
| Stacy Weight | AICPA Council Rep |
| Clinton Armstrong | Member at Large |
| Melanie Spencer | Member at Large |
| Noah Meyers | Member at Large |
| Dan Greer | Secretary |
| David Peaden | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $824,923 |
| Salaries, Compensation, and Employee Benefits | $558,831 |
| Grants and Similar Amounts Paid | $900 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $386,680 |
| Other Salaries and Wages | - | - | - | $256,865 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $221,869 |
| Occupancy | - | - | - | $99,142 |
| Office Expenses | - | - | - | $78,652 |
| Information Technology | - | - | - | $67,465 |
| Advertising | - | - | - | $62,039 |
| Fees for Services Lobbying | - | - | - | $43,333 |
| Other Employee Benefits | - | - | - | $37,571 |
| Payroll Taxes | - | - | - | $35,223 |
| Travel | - | - | - | $31,145 |
| Fees for Services Accounting | - | - | - | $16,250 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $12,724 |
| Insurance | - | - | - | $9,249 |
| Fees for Services Other | - | - | - | $7,538 |
| Pension Plan Contributions | - | - | - | $7,303 |
| Other Expenses | - | - | - | $5,840 |
| Depreciation Depletion | - | - | - | $4,866 |
| Grants to Domestic Orgs | - | - | - | $900 |
| Total Functional Expenses | $0 | $0 | $0 | $1,384,654 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,388,731 |
| Expenses per Audited Statements | $1,384,654 |
| Total Expenses per Form 990 | $1,384,654 |
| Expenses Not Reported on Form 990 | $4,077 |
| Expenses Not Reported on Financial Statements | $0 |
| Other Expense Adjustments | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Total Nondeductible Lobbying and Political Cost | $71,589 |
| Current Year Nondeductible Lobbying and Political Cost | $52,208 |
| Total Exempt Function Spending | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Federal Income Taxes | $401,567 |
| Lease Liability | - |
“Cpas who practice in utah are eligible to become members. Cpas are required to adhere to the organization's bylaws in order to retain their membership in good standing.”
“The form 990 is first reviewed by the ceo and then distributed to the governing body for review. Once they are satisfied that the returns are complete and accurate, they authorize the preparer to electronically file the returns.”
“Officers, directors, and staff are required to report conflicts of interest immediately. Disciplinary action is available up to and including termination at the direction of the ceo and executive board.”
“A compensation committee comprised of the past two uacpa presidents and the current uacpa president annually review the ceo's compensation using applicable comparability data and considering job performance.”
“All documents that are open for public inspection will be made available once a request is received.”
“(Expenses $ including grants of $) We continue to provide educational opportunities with universities and high school students to educate high school students about the accounting profession and the opportunities for future careers.”
“The Financial Accounting Standards Board ("FASB") has provided guidance for how uncertain tax positions should be recognized, measured, disclosed and presented in the consolidated financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the entity's tax returns to determine whether the tax positions are "more-likely-than-not" of being sustained if challenged or examined by the applicable taxing authorities. Management has determined that there are no material uncertain income tax positions. Generally, the Association's informational tax returns remain subject to examination for three years from the date filed with the applicable taxing authorities.”
“Utah CPA Foundation Net Revenue - 46055”
“Utah CPA Foundation Net Expenses - 4077”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 144615 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 6264 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 26453 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Represents and supports CPA professionals through education, leadership development, alliances, and public awareness. |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
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| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8014668022 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 15 West South Temple Suite 1625 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Salt Lake City |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | UT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 84101 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 208179 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 173486 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 221869 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
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| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
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| IRS990/CYInvestmentIncomeAmt | 0 | 266849 |
| IRS990/CYOtherExpensesAmt | 0 | 824923 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1287768 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 169963 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 558831 |
| IRS990/CYTotalExpensesAmt | 0 | 1384654 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1554617 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
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| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 393361 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 365481 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4866 |
| IRS990/Desc | 0 | Continuing education classes and conferences in an evolving environment that commands high level training at low level costs. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 39480 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16250 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 43333 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 7538 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 12724 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 50.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.5 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 22135 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 8203 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Amy Anholt |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Dan Frei |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Dan Greer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | David Peaden |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Rusty Hansen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Susan A Speirs CPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Clinton Armstrong |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Jason Tomlinson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Melanie Spencer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Noah Meyers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Stacy Weight |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 102725 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President-Elect |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Chief Executive Officer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Member at Large |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Past President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Member at Large |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Member at Large |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | AICPA Council Rep |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Marketing Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1983 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 36563 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 900 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 3000073 |
| IRS990/GrossReceiptsAmt | 0 | 4518127 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 67465 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9249 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 230286 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 230286 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2311160 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2549409 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 75223 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 12675 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 10516 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 85739 |
| IRS990/LegalDomicileStateCd | 0 | UT |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2963510 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | THE UACPA REPRESENTS KNOWLEDGEABLE PROFESSIONALS SERVING BUSINESSES WHO SUBSCRIBE TO OUR CORE VALUES OF COMPETENCY, INTEGRITY, AND TRUST. WE SUPPORT AND CHALLENGE OUR MEMBERS THROUGH STRATEGIC EDUCATION, LEADERSHIP DEVELOPMENT, BENEFICIAL ALLIANCES, AND PUBLIC AWARENESS, TO HELP THEM FLOURISH IN A COMPETITIVE AND CHANGING WORLD. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2151484 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2292653 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 36563 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 36563 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -29287 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2149265 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2253173 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 99142 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 78652 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 449753 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 371047 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 37571 |
| IRS990/OtherExpensesGrp/Desc | 0 | Employee Education |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5840 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 479711 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 401567 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 256865 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 35223 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 7303 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | true |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 16247 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 19251 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | Susan A Speirs CPA |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 493 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership Dues |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Continuing Education |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Publication Sales |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Committee Activities |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | Sponsorships |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 481529 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 42318 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 2105 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 500 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 481529 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 42318 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 2105 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 500 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Partnering with other states to provide specialty conferences and CPE for members in specialty fields. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Maintain and enhance the advocacy role of the profession in offering input with regards to licensure and continuing professional education requirements for other professions outside the CPA profession. Provided insights to the Division of Professional Licensing on reporting requirement and administrative and other matters in the state of Utah. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | We continue to provide educational opportunities with universities and high school students to educate high school students about the accounting profession and the opportunities for future careers. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 25635 |
| IRS990/PYInvestmentIncomeAmt | 0 | 121552 |
| IRS990/PYOtherExpensesAmt | 0 | 799033 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1147125 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -84751 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 528760 |
| IRS990/PYTotalExpensesAmt | 0 | 1353428 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1268677 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 169963 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 169425 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 54154 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 76131 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | true |
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| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 52208 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 71589 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleC/TaxableAmt | 0 | -4542 |
| IRS990ScheduleC/TotalExemptFunctionExpendAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10516 |
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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 85739 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 4077 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1384654 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Right-of-Use Asset |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 4077 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 401567 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal Income Taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Lease Liability |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 46055 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 16768 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1554617 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Financial Accounting Standards Board ("FASB") has provided guidance for how uncertain tax positions should be recognized, measured, disclosed and presented in the consolidated financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the entity's tax returns to determine whether the tax positions are "more-likely-than-not" of being sustained if challenged or examined by the applicable taxing authorities. Management has determined that there are no material uncertain income tax positions. Generally, the Association's informational tax returns remain subject to examination for three years from the date filed with the applicable taxing authorities. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Utah CPA Foundation Net Revenue - 46055 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Utah CPA Foundation Net Expenses - 4077 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 10516 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 371047 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1384654 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 401567 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1554617 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1571385 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1388731 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 30624 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Susan A Speirs CPA |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Chief Executive Officer |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 232126 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | (Expenses $ including grants of $) We continue to provide educational opportunities with universities and high school students to educate high school students about the accounting profession and the opportunities for future careers. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CPAS WHO PRACTICE IN UTAH ARE ELIGIBLE TO BECOME MEMBERS. CPAS ARE REQUIRED TO ADHERE TO THE ORGANIZATION'S BYLAWS IN ORDER TO RETAIN THEIR MEMBERSHIP IN GOOD STANDING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS FIRST REVIEWED BY THE CEO AND THEN DISTRIBUTED TO THE GOVERNING BODY FOR REVIEW. ONCE THEY ARE SATISFIED THAT THE RETURNS ARE COMPLETE AND ACCURATE, THEY AUTHORIZE THE PREPARER TO ELECTRONICALLY FILE THE RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OFFICERS, DIRECTORS, AND STAFF ARE REQUIRED TO REPORT CONFLICTS OF INTEREST IMMEDIATELY. DISCIPLINARY ACTION IS AVAILABLE UP TO AND INCLUDING TERMINATION AT THE DIRECTION OF THE CEO AND EXECUTIVE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A COMPENSATION COMMITTEE COMPRISED OF THE PAST TWO UACPA PRESIDENTS AND THE CURRENT UACPA PRESIDENT ANNUALLY REVIEW THE CEO'S COMPENSATION USING APPLICABLE COMPARABILITY DATA AND CONSIDERING JOB PERFORMANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL DOCUMENTS THAT ARE OPEN FOR PUBLIC INSPECTION WILL BE MADE AVAILABLE ONCE A REQUEST IS RECEIVED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part III, Line 4d Description of other program services |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 6 Classes of members or stockholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 11b Review of form 990 by governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 12c Conflict of interest policy |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 15a Process to establish compensation of top management official |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 19 Required documents available to the public |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | UACPA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Utah CPA Foundation |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 870626076 |
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