Civic Intelligence

Utah Association of Certified

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.

15 West South Temple Suite 1625Salt Lake City, UT 84101

www.uacpa.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.28x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

86th percentile

0.59x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$232,126

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

36th percentile

1.0%

Faster asset growth than 36% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

23%

Faster revenue growth than 81% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,606,094Liabilities 2012: $330,141Net Assets 2012: $1,275,9532012Assets 2013: $1,563,068Liabilities 2013: $233,577Net Assets 2013: $1,329,4912013Assets 2014: $1,509,319Liabilities 2014: $139,354Net Assets 2014: $1,369,9652014Assets 2015: $1,514,640Liabilities 2015: $73,376Net Assets 2015: $1,441,2642015Assets 2016: $1,891,628Liabilities 2016: $382,987Net Assets 2016: $1,508,6412016Assets 2017: $2,227,397Liabilities 2017: $394,630Net Assets 2017: $1,832,7672017Assets 2018: $2,529,611Liabilities 2018: $486,234Net Assets 2018: $2,043,3772018Assets 2019: $2,556,934Liabilities 2019: $337,244Net Assets 2019: $2,219,6902019Assets 2020: $2,258,806Liabilities 2020: $445,023Net Assets 2020: $1,813,7832020Assets 2021: $2,449,613Liabilities 2021: $164,875Net Assets 2021: $2,284,7382021Assets 2022: $2,773,323Liabilities 2022: $586,222Net Assets 2022: $2,187,1012022Assets 2023: $3,138,210Liabilities 2023: $1,005,055Net Assets 2023: $2,133,1552023Assets 2024: $3,173,703Liabilities 2024: $1,022,219Net Assets 2024: $2,151,4842024Assets 2025: $3,204,316Liabilities 2025: $911,663Net Assets 2025: $2,292,6532025

Highlighted filing

2025

Assets$3,204,316
Liabilities$911,663
Net Assets$2,292,653

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $1,482,303Expenses 2012: $1,306,505Net Income 2012: $175,7982012Expenses 2013: $1,234,9612013Revenue 2014: $1,223,166Expenses 2014: $1,182,692Net Income 2014: $40,4742014Revenue 2015: $1,221,751Expenses 2015: $1,150,452Net Income 2015: $71,2992015Revenue 2016: $1,308,343Expenses 2016: $1,168,570Net Income 2016: $139,7732016Revenue 2017: $1,402,173Expenses 2017: $1,204,298Net Income 2017: $197,8752017Revenue 2018: $1,447,062Expenses 2018: $1,271,279Net Income 2018: $175,7832018Revenue 2019: $1,518,672Expenses 2019: $1,289,683Net Income 2019: $228,9892019Revenue 2020: $1,269,294Expenses 2020: $1,353,627Net Income 2020: -$84,3332020Revenue 2021: $1,238,055Expenses 2021: $1,199,951Net Income 2021: $38,1042021Revenue 2022: $1,167,635Expenses 2022: $1,232,368Net Income 2022: -$64,7332022Revenue 2023: $1,449,758Expenses 2023: $1,365,501Net Income 2023: $84,2572023Revenue 2024: $1,268,677Expenses 2024: $1,353,428Net Income 2024: -$84,7512024Revenue 2025: $1,554,617Expenses 2025: $1,384,654Net Income 2025: $169,9632025

Highlighted filing

2025

Revenue$1,554,617
Expenses$1,384,654
Net Income$169,963

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.20$0.91$2.29$1.55$1.38$0.17
2024Detailed filing. Detailed filing data is available for this year.$3.17$1.02$2.15$1.27$1.35$0.08
2023Detailed filing. Detailed filing data is available for this year.$3.14$1.01$2.13$1.45$1.37$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.77$0.59$2.19$1.17$1.23$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.45$0.16$2.28$1.24$1.20$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.26$0.45$1.81$1.27$1.35$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.56$0.34$2.22$1.52$1.29$0.23
2018Detailed filing. Detailed filing data is available for this year.$2.53$0.49$2.04$1.45$1.27$0.18
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.39$1.83$1.40$1.20$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.89$0.38$1.51$1.31$1.17$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.51$0.07$1.44$1.22$1.15$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.51$0.14$1.37$1.22$1.18$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.23$1.33$1.23
2012Summary only. Only limited summary data is available for this year.$1.61$0.33$1.28$1.48$1.31$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 10, 2026
Return Version
2024v5.1
Gross Receipts
$4,518,127
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$10,516$75,223$85,739
Other Assets Org$371,047--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan A Speirs CPAChief Executive OfficerFT$179,367$52,759$232,126
AMy SpencerMarketing DirectorFT$102,725$8,203$110,928

Board Members and Trustees

NameTitle
Jason TomlinsonPast President
Dan FreiPresident
Amy AnholtPresident-Elect
Rusty HansenVice President
Stacy WeightAICPA Council Rep
Clinton ArmstrongMember at Large
Melanie SpencerMember at Large
Noah MeyersMember at Large
Dan GreerSecretary
David PeadenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,287,768
Investment Income
$266,849
Other Revenue
$0
Change in Net Assets
$169,963

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,554,617
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,768
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,571,385
Total Revenue per Form 990
$1,554,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
Yes
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$71,589
Current Year Nondeductible Lobbying and Political Cost$52,208
Total Exempt Function Spending$0
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$401,567
Lease Liability-
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 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
No
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, Line 6 Classes of members or stockholders

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.

Form 990, Part VI, Line 11B Review of form 990 by governing body

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.

Form 990, Part VI, Line 12C Conflict of interest policy

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.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

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.

Form 990, Part VI, Line 19 Required documents available to the public

All documents that are open for public inspection will be made available once a request is received.

Filing and Contact Details

Filer

Filer Name
Utah Association of Certified Public Accountants
EIN
87-6127438
Phone
8014668022
Address
15 West South Temple Suite 1625, Salt Lake City, UT 84101

Signing Officer

Name
Susan Speirs
Title
Chief Executive Officer
Phone
8014668022
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
Ut
Voting Board Members
11
Independent Board Members
10
Employees
4
Volunteers
225

Preparer

Firm
Larson & Company PC
Address
11240 S River Heights Dr Ste 300, South Jordan, UT 84095-5123
Preparer
Richard Scoresby
Phone
8013131900
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D Description of other program services

(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.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

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.

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

Utah CPA Foundation Net Revenue - 46055

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

Utah CPA Foundation Net Expenses - 4077

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IRS990/Form990PartVIISectionAGrp/PersonNm7Jason Tomlinson
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chief Executive Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt7Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt9Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt10AICPA Council Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt11Marketing Director
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IRS990/MissionDesc0THE 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.
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Susan A Speirs CPA
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IRS990/ProgSrvcAccomActy2Grp/Desc0Partnering with other states to provide specialty conferences and CPE for members in specialty fields.
IRS990/ProgSrvcAccomActy3Grp/Desc0Maintain 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/Desc0We 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.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1Utah CPA Foundation Net Revenue - 46055
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Utah CPA Foundation Net Expenses - 4077
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Susan A Speirs CPA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Chief Executive Officer
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0(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/ExplanationTxt1CPAS 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/ExplanationTxt2THE 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/ExplanationTxt3OFFICERS, 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/ExplanationTxt4A 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/ExplanationTxt5ALL DOCUMENTS THAT ARE OPEN FOR PUBLIC INSPECTION WILL BE MADE AVAILABLE ONCE A REQUEST IS RECEIVED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d Description of other program services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6 Classes of members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a Process to establish compensation of top management official
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19 Required documents available to the public
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Utah CPA Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0870626076

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