{"success":true,"data":{"_id":610473653,"filings":[{"Organization":{"value":null,"Person":["KEVIN W SCHWARTZ","ROBERT W PATTERSON JR","HARRY L FREIBERT","WILLIAM J JESSEE","STEPHEN R ALLEN","JACLYN T BADEAU","LORI F DEARFIELD","MYRON D FISHER","REBECCA L PHILLIPS","JENNIFER R HUGHES","JENNIFER M SANDERS","MELISSA M BUDDEKE","WILLIAM D STOUT","KEVIN JOYNT","DAVID E TATE","PENELOPE GOLD"],"Title":["PRESIDENT","PRESIDENT ELECT","PAST PRESIDENT","SECRETARY/TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","CEO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,191703],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,176047],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,15656]},"Basic":{"value":null,"mission":"To be the resource of choice for the cpa's, policy makers and the public regarding the cpa profession.","year":2014,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PENELOPE GOLD","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":315,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":18,"Total Gross UBI":49564,"Net unrelated business taxable income":0,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2931711,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2872264,"Total revenue":{"value":2872089,"CONTINUING EDUCATION":1460098,"MEMBERSHIP DUES":1170410,"PEER REVIEWS":145778,"SPECIAL PROJECTS":85372,"AWARDS BANQUET":10431},"Total other revenue":175,"Unrelated business revenue":0},"Investment income":{"value":3793,"Investment income total":3793,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":55654,"Other total":49564,"Royalties revenue":6090,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2905373,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1156404,"Current officers":193877,"Disqualified persons":0,"Other salaries and wages":761239,"Pension plan contributions":0,"Other employee benefits":126656,"Payroll taxes":74632},"Other expenses":{"value":1748969,"Management services":0,"Legal":1500,"Accounting":11000,"Lobbying services":0,"Investment management fees":0,"Other services":9748,"Advertising":12942,"Office expenses":126975,"Information technology":63525,"Royalties":0,"Occupancy":88257,"Travel":10818,"Conferences and meetings":109,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":101745,"Insurance":10320,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1079860,"CPE EXPENSES":800205,"PEER REVIEW EXPENSES":137603,"SPECIAL PROJECTS":80062,"NEWSLETTER":61990},"All other expenses":232170},"Functional Expenses":{"value":null,"Program Service Expenses":2480074,"Management And General Expenses":425299,"Fundraising Expenses":0}},"Assets":{"value":2146045,"Non-interest bearing cash":0,"Savings and temp cash investments":340607,"Pledges and grants receivable":0,"Accounts receivable":38416,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8367,"Land, building, equipment":1251527,"Investments publicly traded":0,"Investments other":507128,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":402762,"Sum of Total Liabilities":0,"Accounts payable, accrued":266924,"Grants payable":0,"Deferred, revenue":135838,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1743283,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1743283,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8536163859167136,"percentile":0.6990175859763318},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.008983832308164071,"percentile":0.4221301210044513},"Liabilities to Assets Ratio":{"score":0.1876764000754877,"percentile":0.25843735097905224},"Operating Reserve Ratio":{"score":0.7386469826765789,"percentile":0.342119521229588},"Officer Compensation Ratio":{"score":0.0659822336064939,"percentile":0.6823858011562127},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6294847690700475,"percentile":0.6887024453926829}},"source_xml":"201503239349300005_public.xml"},{"Organization":{"value":null,"Person":["JACLYN T BADEAU","ELIZABETH Z WOODWARD","LORI F DEARFIELD","JOHN R CHAMBERLIN","STEPHEN W DANIELS","KRISTOPHER A KEMP","JACK W OMOHUNDRO","CLIFTON L LOONEY JR","ELIZABETH RANKIN","WILLIAM STOUT","MARISA H SMITH","WILLIAM J JESSEE","KEVIN JOYNT","ROBERT W PATTERSON","REBECCA L PHILLIPS","PENELOPE GOLD","DARLENE ZIBART"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT","PRESIDENT ELECT","PAST PRESIDENT","SECRETARY/TREASURER","CEO","CFO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,220885,107329],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,205978,97835],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,14907,9494]},"Basic":{"value":null,"mission":"To be the main resource for cpa's, policy makers and the public regarding the cpa profession.","year":2016,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PENELOPE GOLD","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":395,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":22,"Total Gross UBI":55639,"Net unrelated business taxable income":0,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2921513,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2848552,"Total revenue":{"value":2848352,"CONTINUING EDUCATION":1341498,"MEMBERSHIP DUES":1263910,"PEER REVIEWS":122984,"SPECIAL PROJECTS":93735,"AWARDS BANQUET":26225},"Total other revenue":200,"Unrelated business revenue":0},"Investment income":{"value":7317,"Investment income total":7317,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":65644,"Other total":55639,"Royalties revenue":10005,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2941159,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1224746,"Current officers":303813,"Disqualified persons":0,"Other salaries and wages":714141,"Pension plan contributions":0,"Other employee benefits":130714,"Payroll taxes":76078},"Other expenses":{"value":1716413,"Management services":0,"Legal":0,"Accounting":12500,"Lobbying services":0,"Investment management fees":0,"Other services":69745,"Advertising":18897,"Office expenses":156518,"Information technology":0,"Royalties":0,"Occupancy":80535,"Travel":19242,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":130013,"Insurance":13520,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":972666,"CPE EXPENSES":698086,"PEER REVIEW EXPENSES":152015,"SPECIAL PROJECTS":76743,"NEWSLETTER":45822},"All other expenses":242777},"Functional Expenses":{"value":null,"Program Service Expenses":2541522,"Management And General Expenses":399637,"Fundraising Expenses":0}},"Assets":{"value":2226316,"Non-interest bearing cash":624573,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":44297,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8317,"Land, building, equipment":1038211,"Investments publicly traded":0,"Investments other":510918,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":447570,"Sum of Total Liabilities":0,"Accounts payable, accrued":248475,"Grants payable":0,"Deferred, revenue":199095,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1778746,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1778746,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8641226128883206,"percentile":0.7149513022322831},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.006724597836805792,"percentile":0.36819343592682546},"Liabilities to Assets Ratio":{"score":0.2010361512022552,"percentile":0.2504459362243602},"Operating Reserve Ratio":{"score":0.7569519362945016,"percentile":0.34841223953717865},"Officer Compensation Ratio":{"score":0.11159342286493182,"percentile":0.5149386070258705},"Program Expense Growth":{"score":0.013001778978446593,"percentile":0.3751787701981404},"Revenue Growth":{"score":0.0007455392238993381,"percentile":0.37317374100991335},"Asset Growth":{"score":0.020034487662413437,"percentile":0.4039862320207849},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.551957238835611,"percentile":0.4631359237882378}},"source_xml":"201743149349301584_public.xml"},{"Organization":{"value":null,"Person":["AMY L SANDLIN","AMANDA BIVEN","MARK A LOYD JR","DARLENE ZIBART","GREGORY M HIGH","SARAH E KERRICK","JAMES R HITE","JON R HARVILLE","JUSTIN ALEXANDER","KAYLA R GREMILLION","LEE ANN WATTERS","LORI H KLUMPP","OLIVIA N DAVIS","JONATHAN J HICKMAN","SHELLY G COMPTON","WILLIAM NEIL PATTON"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","CEO","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PAST CHAIR","CHAIR ELECT","BOARD MEMBER","CHAIR","BOARD MEMBER","TREASURER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,243895,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,223243,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,20652,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To be the main resource for cpa's, policy makers and the public regarding the cpa profession.","year":2024,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARLENE ZIBART","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":241,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":15,"Total Gross UBI":55328,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2333193,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2179272,"Total revenue":{"value":2131407,"MEMBERSHIP DUES":1131286,"CONTINUING EDUCATION":936306,"AWARDS BANQUET":36250,"SPECIAL PROJECTS":27565},"Total other revenue":47865,"Unrelated business revenue":0},"Investment income":{"value":98593,"Investment income total":77844,"Net investment gain":20749,"Income from invest bond proceeds":0},"Other revenues":{"value":55328,"Other total":55328,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2192567,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1054166,"Current officers":223243,"Disqualified persons":0,"Other salaries and wages":618567,"Pension plan contributions":35878,"Other employee benefits":113943,"Payroll taxes":62535},"Other expenses":{"value":1138401,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":118608,"Advertising":26630,"Office expenses":21143,"Information technology":107210,"Royalties":0,"Occupancy":0,"Travel":8162,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":71936,"Insurance":21977,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":556592,"CPE EXPENSES":378881,"UTILITIES & MAINTENANCE":87687,"LEGISLATIVE SERVICES":47959,"MEMBERSHIP BENEFITS":42065},"All other expenses":206143},"Functional Expenses":{"value":null,"Program Service Expenses":1498311,"Management And General Expenses":694256,"Fundraising Expenses":0}},"Assets":{"value":3686360,"Non-interest bearing cash":136218,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":6934,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":33867,"Land, building, equipment":634792,"Investments publicly traded":0,"Investments other":2874549,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":254455,"Sum of Total Liabilities":0,"Accounts payable, accrued":203019,"Grants payable":0,"Deferred, revenue":51436,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3431905,"Net assets without donor restriction":3431905,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6833592770483182,"percentile":0.5277047602168642},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06027191063919701,"percentile":0.5472872792371378},"Liabilities to Assets Ratio":{"score":0.06902608535248864,"percentile":0.36037812606004593},"Operating Reserve Ratio":{"score":1.6812986786720772,"percentile":0.5698359766536069},"Officer Compensation Ratio":{"score":0.11123719366386524,"percentile":0.5160452971287106},"Program Expense Growth":{"score":-0.05745250743627272,"percentile":0.1871750752570049},"Revenue Growth":{"score":-0.027929330657672224,"percentile":0.2728383686777528},"Asset Growth":{"score":0.05687094035579124,"percentile":0.5525190876933476},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5267072558893683,"percentile":0.391451814790987}},"source_xml":"202523009349300322_public.xml"},{"Organization":{"value":null,"Person":["DOUG ALLEN","KAYLA R BONSUTTO","MICHAEL D CAMPBELL","MELISSA C MATTOX","CAROL W SHELTON","JAMES B STEVISON","ANTHONY J BALBACH","HEATHER COCHRAN","KAREN P KREIL","GEOFFREY K GRIFFITH","CHARLES K OAKLEY","ERIC D SCOTT","REBECCA L PHILLIPS","ESTHER THOMPSON-LONG","ELIZABETH Z WOODWARD","DARLENE ZIBART"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","SECRETARY/TREASURER","PAST PRESIDENT","PRESIDENT ELECT","PRESIDENT","CEO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,196057],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,182281],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,13776]},"Basic":{"value":null,"mission":"To be the main resource for cpa's, policy makers and the public regarding the cpa profession.","year":2019,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARLENE ZIBART","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":251,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":18,"Total Gross UBI":52595,"Net unrelated business taxable income":-6528,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2544833,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2456320,"Total revenue":{"value":2455629,"MEMBERSHIP DUES":1277770,"CONTINUING EDUCATION":1127912,"SPECIAL PROJECTS":26177,"AWARDS BANQUET":23770},"Total other revenue":691,"Unrelated business revenue":0},"Investment income":{"value":26677,"Investment income total":26677,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":61836,"Other total":52595,"Royalties revenue":9241,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2337242,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1104136,"Current officers":182281,"Disqualified persons":0,"Other salaries and wages":718201,"Pension plan contributions":0,"Other employee benefits":135513,"Payroll taxes":68141},"Other expenses":{"value":1233106,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":102881,"Advertising":16570,"Office expenses":32303,"Information technology":94215,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":125172,"Insurance":17835,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":680884,"CPE EXPENSES":538058,"UTILITIES & MAINTENANCE":63650,"LEGISLATION":41234,"LEADERSHIP EXPENSES":37942},"All other expenses":163246},"Functional Expenses":{"value":null,"Program Service Expenses":1541057,"Management And General Expenses":796185,"Fundraising Expenses":0}},"Assets":{"value":2600228,"Non-interest bearing cash":939835,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":10451,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":19144,"Land, building, equipment":854243,"Investments publicly traded":0,"Investments other":776555,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":260256,"Sum of Total Liabilities":0,"Accounts payable, accrued":186098,"Grants payable":0,"Deferred, revenue":74158,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2339972,"Net assets without donor restriction":2339972,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6593484970747573,"percentile":0.5163779977926901},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08157352564981671,"percentile":0.5899960034067849},"Liabilities to Assets Ratio":{"score":0.10008968444305653,"percentile":0.325449664308551},"Operating Reserve Ratio":{"score":1.1125197989767426,"percentile":0.4539335956343433},"Officer Compensation Ratio":{"score":0.0838839110370257,"percentile":0.6093657434969747},"Program Expense Growth":{"score":-0.07920907618849853,"percentile":0.16033448129007602},"Revenue Growth":{"score":-0.023925710787858098,"percentile":0.2844639935988371},"Asset Growth":{"score":0.03781218647206512,"percentile":0.4783999896827068},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5214174046624135,"percentile":0.3772607018302398}},"source_xml":"202033169349300728_public.xml"},{"Organization":{"value":null,"Person":["JACLYN T BADEAU","ELIZABETH Z WOODWARD","LORI F DEARFIELD","CLIFTON L LOONEY JR","REBECCA L PHILLIPS","JENNIFER R HUGHES","JACK W OMOHUNDRO","MELISSA MARVEL","ELIZABETH RANKIN","WILLIAM STOUT","DAVID E TATE","ROBERT W PATTERSON JR","WILLIAM J JESSEE","KEVIN W SCHWARTZ","KEVIN JOYNT","PENELOPE GOLD","DARLENE ZIBART"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT","PRESIDENT ELECT","PAST PRESIDENT","SECRETARY/TREASURER","CEO","CFO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,217890,107650],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,203808,98156],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,14082,9494]},"Basic":{"value":null,"mission":"To be the resource of choice for the cpa's, policy makers and the public regarding the cpa profession.","year":2015,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PENELOPE GOLD","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":330,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":15,"Total Gross UBI":45953,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2939968,"Contributions":{"value":3000,"Other contributions":3000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2866085,"Total revenue":{"value":2865985,"CONTINUING EDUCATION":1404875,"MEMBERSHIP DUES":1225731,"PEER REVIEWS":131125,"SPECIAL PROJECTS":78425,"AWARDS BANQUET":25829},"Total other revenue":100,"Unrelated business revenue":0},"Investment income":{"value":8597,"Investment income total":8597,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":62286,"Other total":45953,"Royalties revenue":16333,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2884859,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1201330,"Current officers":301964,"Disqualified persons":0,"Other salaries and wages":697732,"Pension plan contributions":0,"Other employee benefits":126094,"Payroll taxes":75540},"Other expenses":{"value":1683529,"Management services":0,"Legal":0,"Accounting":11775,"Lobbying services":0,"Investment management fees":0,"Other services":750,"Advertising":13623,"Office expenses":199438,"Information technology":0,"Royalties":0,"Occupancy":74065,"Travel":17734,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":131978,"Insurance":11207,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1006493,"CPE EXPENSES":778099,"PEER REVIEW EXPENSES":131886,"SPECIAL PROJECTS":51602,"NEWSLETTER":44906},"All other expenses":216466},"Functional Expenses":{"value":null,"Program Service Expenses":2485991,"Management And General Expenses":398868,"Fundraising Expenses":0}},"Assets":{"value":2161243,"Non-interest bearing cash":407901,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":73131,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":12631,"Land, building, equipment":1160848,"Investments publicly traded":0,"Investments other":506732,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":362851,"Sum of Total Liabilities":0,"Accounts payable, accrued":186432,"Grants payable":0,"Deferred, revenue":176419,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1798392,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1798392,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.861737436734343,"percentile":0.7113140744201784},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.018744761847748002,"percentile":0.4489712899498826},"Liabilities to Assets Ratio":{"score":0.16788995962045916,"percentile":0.2710913290497236},"Operating Reserve Ratio":{"score":0.7491676369624998,"percentile":0.3457573663787607},"Officer Compensation Ratio":{"score":0.11284433658629417,"percentile":0.5111218448221213},"Program Expense Growth":{"score":0.01017944898724301,"percentile":0.36349197644217957},"Revenue Growth":{"score":0.0039217542497049325,"percentile":0.387165926014271},"Asset Growth":{"score":0.01730946600157817,"percentile":0.3925065611536528},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5645047620633756,"percentile":0.5004220676696165}},"source_xml":"201603199349302580_public.xml"},{"Organization":{"value":null,"Person":["DOUG ALLEN","ESTHER THOMPSON-LONG","MICHAEL D CAMPBELL","JOHN R CHAMBERLIN","STEPHEN W DANIELS","KRISTOPHER A KEMP","JACK W OMOHUNDRO","CLIFTON L LOONEY JR","ELIZABETH RANKIN","HEATHER COCHRAN","MARISA H SMITH","WILLIAM J JESSEE","KEVIN JOYNT","ELIZABETH Z WOODWARD","REBECCA L PHILLIPS","PENELOPE GOLD","DARLENE ZIBART"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PAST PRESIDENT","PRESIDENT","SECRETARY/TREASURER","PRESIDENT ELECT","CEO","CEO/CFO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,206349,118334],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,191027,108473],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,15322,9861]},"Basic":{"value":null,"mission":"To be the main resource for cpa's, policy makers and the public regarding the cpa profession.","year":2017,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARLENE ZIBART","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":20,"Total Gross UBI":43430,"Net unrelated business taxable income":0,"Number of employees":20,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2944952,"Contributions":{"value":60000,"Other contributions":60000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2821803,"Total revenue":{"value":2821703,"CONTINUING EDUCATION":1410278,"MEMBERSHIP DUES":1313666,"SPECIAL PROJECTS":66838,"AWARDS BANQUET":30921},"Total other revenue":100,"Unrelated business revenue":0},"Investment income":{"value":8029,"Investment income total":8029,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":55120,"Other total":43430,"Royalties revenue":11690,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2809512,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1167373,"Current officers":299500,"Disqualified persons":0,"Other salaries and wages":677368,"Pension plan contributions":0,"Other employee benefits":119311,"Payroll taxes":71194},"Other expenses":{"value":1642139,"Management services":0,"Legal":0,"Accounting":13000,"Lobbying services":0,"Investment management fees":0,"Other services":68161,"Advertising":0,"Office expenses":41032,"Information technology":80926,"Royalties":0,"Occupancy":0,"Travel":26826,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":123915,"Insurance":17791,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":950692,"CPE EXPENSES":764450,"UTILITIES & MAINTENANCE":69011,"GRANT":60000,"SPECIAL PROJECTS":57231},"All other expenses":319796},"Functional Expenses":{"value":null,"Program Service Expenses":2057005,"Management And General Expenses":752507,"Fundraising Expenses":0}},"Assets":{"value":2272891,"Non-interest bearing cash":636768,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":66180,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":15267,"Land, building, equipment":1042577,"Investments publicly traded":0,"Investments other":512099,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":358705,"Sum of Total Liabilities":0,"Accounts payable, accrued":204312,"Grants payable":0,"Deferred, revenue":154393,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1914186,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1914186,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.732157399576866,"percentile":0.5586222036041987},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04599056283430086,"percentile":0.5158955782516036},"Liabilities to Assets Ratio":{"score":0.1578188307314341,"percentile":0.27791146988117654},"Operating Reserve Ratio":{"score":0.8089985022309925,"percentile":0.3658385706972897},"Officer Compensation Ratio":{"score":0.11556562136057792,"percentile":0.5029935820765042},"Program Expense Growth":{"score":-0.029001732615843268,"percentile":0.23816774792823656},"Revenue Growth":{"score":0.0015600676186242994,"percentile":0.37677775472717084},"Asset Growth":{"score":0.02070659435126577,"percentile":0.4068091892317738},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5202336337422925,"percentile":0.3740945443579022}},"source_xml":"201833169349302853_public.xml"},{"Organization":{"value":null,"Person":["ERIC D SCOTT","SHELLY G COMPTON","KAYLA R BONSUTTO","JAMES B STEVISON","GREGORY M HIGH","DARLENE ZIBART","LORI H KLUMPP","WILLIAM NEIL PATTON","JAMES JACOB BROCK","ADAM M DAVEY","OLIVIA N DAVIS","J ADAM HANCOCK","JON R HARVILLE","SHELBY N HOWELL","CARRIE L OWENS","LEE ANN WATTERS"],"Title":["PAST CHAIR","BOARD MEMBER","CHAIR ELECT","CHAIR","BOARD MEMBER","CEO","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,1.0,1.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,229315,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,209059,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,20256,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To be the main resource for cpa's, policy makers and the public regarding the cpa profession.","year":2022,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARLENE ZIBART","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":263,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":14,"Total Gross UBI":61240,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2245378,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2224343,"Total revenue":{"value":2221067,"MEMBERSHIP DUES":1159846,"CONTINUING EDUCATION":984646,"AWARDS BANQUET":30725,"PIU SPONSORSHIP":23000,"SPECIAL PROJECTS":22850},"Total other revenue":3276,"Unrelated business revenue":0},"Investment income":{"value":-49867,"Investment income total":41788,"Net investment gain":-91655,"Income from invest bond proceeds":0},"Other revenues":{"value":70902,"Other total":61240,"Royalties revenue":9662,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2205013,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1045640,"Current officers":209059,"Disqualified persons":0,"Other salaries and wages":638377,"Pension plan contributions":33415,"Other employee benefits":107069,"Payroll taxes":57720},"Other expenses":{"value":1159373,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":131425,"Advertising":59844,"Office expenses":35330,"Information technology":90241,"Royalties":0,"Occupancy":0,"Travel":7734,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":78199,"Insurance":19145,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":568770,"CPE EXPENSES":385870,"UTILITIES & MAINTENANCE":85652,"AWARD BANQUET":50994,"LEGISLATION":46254},"All other expenses":168685},"Functional Expenses":{"value":null,"Program Service Expenses":1527733,"Management And General Expenses":677280,"Fundraising Expenses":0}},"Assets":{"value":3166768,"Non-interest bearing cash":425475,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":9530,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":25242,"Land, building, equipment":741988,"Investments publicly traded":0,"Investments other":1964533,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":210210,"Sum of Total Liabilities":0,"Accounts payable, accrued":162973,"Grants payable":0,"Deferred, revenue":47237,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2956558,"Net assets without donor restriction":2956558,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.692845348304069,"percentile":0.5327423005969404},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.017976928606230222,"percentile":0.4469407923363236},"Liabilities to Assets Ratio":{"score":0.06637998110376257,"percentile":0.3638985027030659},"Operating Reserve Ratio":{"score":1.4361674965181612,"percentile":0.5261986084398573},"Officer Compensation Ratio":{"score":0.10399711929136018,"percentile":0.5389497774654257},"Program Expense Growth":{"score":-0.07281925048057517,"percentile":0.16729248732434676},"Revenue Growth":{"score":-0.03378277444583767,"percentile":0.25722909494265017},"Asset Growth":{"score":0.05352826079375281,"percentile":0.5401473073967422},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5061419189908037,"percentile":0.33680960038461055}},"source_xml":"202313149349303171_public.xml"},{"Organization":{"value":null,"Person":["JUSTIN ALEXANDER","SHELLY G COMPTON","KAYLA R GREMILLION","JAMES B STEVISON","GREGORY M HIGH","DARLENE ZIBART","LORI H KLUMPP","WILLIAM NEIL PATTON","AMANDA BIVEN","ADAM M DAVEY","OLIVIA N DAVIS","JAMES R HITE","JON R HARVILLE","SHELBY N LEE","CARRIE L OWENS","LEE ANN WATTERS"],"Title":["BOARD MEMBER","BOARD MEMBER","CHAIR","PAST CHAIR","BOARD MEMBER","CEO","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","CHAIR ELECT","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,235408,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,216682,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,18726,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To be the main resource for cpa's, policy makers and the public regarding the cpa profession.","year":2023,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARLENE ZIBART","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":254,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":12,"Total Gross UBI":64497,"Net unrelated business taxable income":1601,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2345759,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2237187,"Total revenue":{"value":2201424,"MEMBERSHIP DUES":1153374,"CONTINUING EDUCATION":943674,"SPECIAL PROJECTS":73576,"AWARDS BANQUET":30800},"Total other revenue":35763,"Unrelated business revenue":0},"Investment income":{"value":44075,"Investment income total":83925,"Net investment gain":-39850,"Income from invest bond proceeds":0},"Other revenues":{"value":64497,"Other total":64497,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2292186,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1099928,"Current officers":216682,"Disqualified persons":0,"Other salaries and wages":661017,"Pension plan contributions":39255,"Other employee benefits":116215,"Payroll taxes":66759},"Other expenses":{"value":1192258,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":129484,"Advertising":59542,"Office expenses":27464,"Information technology":102672,"Royalties":0,"Occupancy":0,"Travel":11865,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":67339,"Insurance":20268,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":554681,"CPE EXPENSES":335150,"SPECIAL PROJECTS":81537,"UTILITIES & MAINTENANCE":80883,"AWARD BANQUET":57111},"All other expenses":218943},"Functional Expenses":{"value":null,"Program Service Expenses":1583842,"Management And General Expenses":708344,"Fundraising Expenses":0}},"Assets":{"value":3477206,"Non-interest bearing cash":1194659,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":20351,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":27916,"Land, building, equipment":684009,"Investments publicly traded":0,"Investments other":1550271,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":281539,"Sum of Total Liabilities":0,"Accounts payable, accrued":218103,"Grants payable":0,"Deferred, revenue":63436,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3195667,"Net assets without donor restriction":3195667,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6909744671680221,"percentile":0.5317478027599429},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.022838237005591795,"percentile":0.4596811815078997},"Liabilities to Assets Ratio":{"score":0.0809670177723149,"percentile":0.34570893412843945},"Operating Reserve Ratio":{"score":1.5169824787342738,"percentile":0.5414843887516801},"Officer Compensation Ratio":{"score":0.10270021717260291,"percentile":0.5431176915597054},"Program Expense Growth":{"score":-0.06274957191617733,"percentile":0.17985503011565543},"Revenue Growth":{"score":-0.030523786349711434,"percentile":0.26579832137454784},"Asset Growth":{"score":0.05586216442501288,"percentile":0.5488244874225747},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5106989096608427,"percentile":0.34907746066651296}},"source_xml":"202432979349300308_public.xml"},{"Organization":{"value":null,"Person":["DOUG ALLEN","KAYLA R BONSUTTO","MICHAEL D CAMPBELL","MELISSA C MATTOX","STEPHEN W DANIELS","KRISTOPHER A KEMP","ERIC D SCOTT","HEATHER COCHRAN","MARISA H SMITH","KEVIN JOYNT","REBECCA L PHILLIPS","ESTHER THOMPSON-LONG","ELIZABETH Z WOODWARD","DARLENE ZIBART"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PAST PRESIDENT","PRESIDENT","SECRETARY/TREASURER","PRESIDENT ELECT","CEO/CFO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,180368],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,169125],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,11243]},"Basic":{"value":null,"mission":"To be the main resource for cpa's, policy makers and the public regarding the cpa profession.","year":2018,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARLENE ZIBART","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":285,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":18,"Total Gross UBI":37815,"Net unrelated business taxable income":-476,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2542738,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2466075,"Total revenue":{"value":2466075,"MEMBERSHIP DUES":1305747,"CONTINUING EDUCATION":1107152,"AWARDS BANQUET":31697,"SPECIAL PROJECTS":21479},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":28490,"Investment income total":28490,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":48173,"Other total":37815,"Royalties revenue":10358,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2324543,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1061060,"Current officers":169125,"Disqualified persons":0,"Other salaries and wages":700835,"Pension plan contributions":0,"Other employee benefits":124109,"Payroll taxes":66991},"Other expenses":{"value":1263483,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":75501,"Advertising":15142,"Office expenses":33232,"Information technology":89402,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":135613,"Insurance":17623,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":672482,"CPE EXPENSES":511419,"UTILITIES & MAINTENANCE":61388,"AWARD BANQUET":55658,"SPECIAL PROJECTS":44017},"All other expenses":224488},"Functional Expenses":{"value":null,"Program Service Expenses":1632758,"Management And General Expenses":691785,"Fundraising Expenses":0}},"Assets":{"value":2533107,"Non-interest bearing cash":722522,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":41276,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":19155,"Land, building, equipment":964208,"Investments publicly traded":0,"Investments other":785946,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":400726,"Sum of Total Liabilities":0,"Accounts payable, accrued":217633,"Grants payable":0,"Deferred, revenue":183093,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2132381,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":2132381,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7023995684313002,"percentile":0.5384867440567778},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08581104305673648,"percentile":0.5979551545964185},"Liabilities to Assets Ratio":{"score":0.15819544930395754,"percentile":0.27764538299305347},"Operating Reserve Ratio":{"score":1.0897225820301022,"percentile":0.44803899715031087},"Officer Compensation Ratio":{"score":0.07759288599952766,"percentile":0.633908281470462},"Program Expense Growth":{"score":-0.06574773998218833,"percentile":0.17592272842953863},"Revenue Growth":{"score":-0.01844073997726496,"percentile":0.3013807126893031},"Asset Growth":{"score":0.0341387053113797,"percentile":0.4632602029759223},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5296600880613125,"percentile":0.3995315958797556}},"source_xml":"201923109349302097_public.xml"},{"Organization":{"value":null,"Person":["ERIC D SCOTT","ESTHER THOMPSON-LONG","KAYLA R BONSUTTO","JAMES B STEVISON","KAREN P KREIL","DARLENE ZIBART","GEOFFREY K GRIFFITH","CHARLES K OAKLEY","JAMES JACOB BROCK","ADAM M DAVEY","OLIVIA N DAVIS","J ADAM HANCOCK","JON R HARVILLE","SHELBY N HOWELL","CARRIE L OWENS","LEE ANN WATTERS","ELIZABETH WOODWARD"],"Title":["SECRETARY/TREASURER","CHAIR","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","CEO","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PAST PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,196218,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,181751,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,14467,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To be the main resource for cpa's, policy makers and the public regarding the cpa profession.","year":2020,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARLENE ZIBART","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":278,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":13,"Total Gross UBI":76924,"Net unrelated business taxable income":0,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2275666,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2180767,"Total revenue":{"value":2180615,"MEMBERSHIP DUES":1211910,"CONTINUING EDUCATION":938288,"AWARDS BANQUET":15350,"SPECIAL PROJECTS":15067},"Total other revenue":152,"Unrelated business revenue":0},"Investment income":{"value":10422,"Investment income total":10422,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":84477,"Other total":76924,"Royalties revenue":7553,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2073105,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1071374,"Current officers":181751,"Disqualified persons":0,"Other salaries and wages":700975,"Pension plan contributions":0,"Other employee benefits":121804,"Payroll taxes":66844},"Other expenses":{"value":1001731,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":139338,"Advertising":43334,"Office expenses":24279,"Information technology":85899,"Royalties":0,"Occupancy":0,"Travel":159,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":94735,"Insurance":18795,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":477506,"CPE EXPENSES":325159,"UTILITIES & MAINTENANCE":80081,"LEGISLATION":37037,"JOURNAL":35229},"All other expenses":117686},"Functional Expenses":{"value":null,"Program Service Expenses":1418826,"Management And General Expenses":654279,"Fundraising Expenses":0}},"Assets":{"value":3132601,"Non-interest bearing cash":1987142,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":38103,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":16263,"Land, building, equipment":832464,"Investments publicly traded":0,"Investments other":258629,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":590068,"Sum of Total Liabilities":0,"Accounts payable, accrued":284578,"Grants payable":0,"Deferred, revenue":124790,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":180700},"Fund balance":{"value":2542533,"Net assets without donor restriction":2542533,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6843965935155238,"percentile":0.5282527611513458},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08901174425420953,"percentile":0.6037670285747244},"Liabilities to Assets Ratio":{"score":0.18836359944978628,"percentile":0.2580207068447626},"Operating Reserve Ratio":{"score":1.5110672156017182,"percentile":0.5403981481163375},"Officer Compensation Ratio":{"score":0.09464933035229764,"percentile":0.5702237848508483},"Program Expense Growth":{"score":-0.08527890572329451,"percentile":0.1543670485286645},"Revenue Growth":{"score":-0.032837985715698605,"percentile":0.25967096611812757},"Asset Growth":{"score":0.053430787164571836,"percentile":0.5397741466014472},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5264369033344112,"percentile":0.3907144712715006}},"source_xml":"202133159349301003_public.xml"},{"Organization":{"value":null,"Person":["KEVIN SCHWARTZ","WILLIAM JESSEE","STEPHEN R ALLEN","MYRON FISHER","HARRY FREIBERT","ROBERT W PATTERSON JR","HAROLD LITTLE","MARY COLLEEN S LYONS","ROBERT A NORVELL","JENNIFER HUGHES","JENNIFER M SANDERS","MELISSA BUDDEKE","WILLIAM MEYER III","KEVIN JOYNT","DAVID E TATE","PENELOPE GOLD"],"Title":["PRESIDENT ELECT","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT","SECRETARY/TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PAST PRESIDENT","BOARD MEMBER","BOARD MEMBER","CEO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,191703],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,176047],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,15656]},"Basic":{"value":null,"mission":"To be the resource of choice for the cpa's, policy makers and the public regarding the cpa profession.","year":2013,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PENELOPE GOLD","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":300,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":19,"Total Gross UBI":68676,"Net unrelated business taxable income":0,"Number of employees":19,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2916990,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2807660,"Total revenue":{"value":2807305,"CONTINUING EDUCATION":1453651,"MEMBERSHIP DUES":1139148,"PEER REVIEWS":145277,"SPECIAL PROJECTS":56786,"AWARDS BANQUET":12443},"Total other revenue":355,"Unrelated business revenue":0},"Investment income":{"value":4338,"Investment income total":4338,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":104992,"Other total":68676,"Royalties revenue":36316,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2849127,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1119357,"Current officers":190223,"Disqualified persons":0,"Other salaries and wages":744242,"Pension plan contributions":44331,"Other employee benefits":67993,"Payroll taxes":72568},"Other expenses":{"value":1729770,"Management services":0,"Legal":1240,"Accounting":10500,"Lobbying services":0,"Investment management fees":0,"Other services":35358,"Advertising":17613,"Office expenses":115010,"Information technology":48599,"Royalties":0,"Occupancy":74355,"Travel":18835,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":99149,"Insurance":8769,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1074173,"CPE EXPENSES":811944,"PEER REVIEW EXPENSES":139653,"SPECIAL PROJECTS":61507,"AWARDS BANQUET":61069},"All other expenses":226169},"Functional Expenses":{"value":null,"Program Service Expenses":2435760,"Management And General Expenses":413367,"Fundraising Expenses":0}},"Assets":{"value":2087450,"Non-interest bearing cash":0,"Savings and temp cash investments":830445,"Pledges and grants receivable":0,"Accounts receivable":63502,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2605,"Land, building, equipment":937268,"Investments publicly traded":0,"Investments other":253630,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":370505,"Sum of Total Liabilities":0,"Accounts payable, accrued":208898,"Grants payable":0,"Deferred, revenue":158723,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2884},"Fund balance":{"value":1716945,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1716945,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8549145053905985,"percentile":0.7009924838681092},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.023264735223638065,"percentile":0.46077866516232263},"Liabilities to Assets Ratio":{"score":0.17749167644734007,"percentile":0.2648728026835651},"Operating Reserve Ratio":{"score":0.732663022743458,"percentile":0.34003333293588717},"Officer Compensation Ratio":{"score":0.06728482092935836,"percentile":0.6767307417119118},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6387768829431081,"percentile":0.7132749631378237}},"source_xml":"201433099349301313_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["AMY L SANDLIN","AMANDA BIVEN","MARK A LOYD JR","DARLENE ZIBART","GREGORY M HIGH","SARAH E KERRICK","JAMES R HITE","JON R HARVILLE","JUSTIN ALEXANDER","KAYLA R GREMILLION","LEE ANN WATTERS","LORI H KLUMPP","OLIVIA N DAVIS","JONATHAN J HICKMAN","SHELLY G COMPTON","WILLIAM NEIL PATTON"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","CEO","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PAST CHAIR","CHAIR ELECT","BOARD MEMBER","CHAIR","BOARD MEMBER","TREASURER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,243895,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,223243,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,20652,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To be the main resource for cpa's, policy makers and the public regarding the cpa profession.","year":2024,"name":"KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS","phone":5022665272,"website":"WWW.KYCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DARLENE ZIBART","year_formation":1924,"state_legal_domicile":"KY","total_volunteers":241,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"1735 ALLIANT AVENUE, LOUISVILLE, KY, 402996326, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402996326},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":15,"Total Gross UBI":55328,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2333193,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2179272,"Total revenue":{"value":2131407,"MEMBERSHIP DUES":1131286,"CONTINUING EDUCATION":936306,"AWARDS BANQUET":36250,"SPECIAL PROJECTS":27565},"Total other revenue":47865,"Unrelated business revenue":0},"Investment income":{"value":98593,"Investment income total":77844,"Net investment gain":20749,"Income from invest bond proceeds":0},"Other revenues":{"value":55328,"Other total":55328,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2192567,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1054166,"Current officers":223243,"Disqualified persons":0,"Other salaries and wages":618567,"Pension plan contributions":35878,"Other employee benefits":113943,"Payroll taxes":62535},"Other expenses":{"value":1138401,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":118608,"Advertising":26630,"Office expenses":21143,"Information technology":107210,"Royalties":0,"Occupancy":0,"Travel":8162,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":71936,"Insurance":21977,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":556592,"CPE EXPENSES":378881,"UTILITIES & MAINTENANCE":87687,"LEGISLATIVE SERVICES":47959,"MEMBERSHIP BENEFITS":42065},"All other expenses":206143},"Functional Expenses":{"value":null,"Program Service Expenses":1498311,"Management And General Expenses":694256,"Fundraising Expenses":0}},"Assets":{"value":3686360,"Non-interest bearing cash":136218,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":6934,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":33867,"Land, building, equipment":634792,"Investments publicly traded":0,"Investments other":2874549,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":254455,"Sum of Total Liabilities":0,"Accounts payable, accrued":203019,"Grants payable":0,"Deferred, revenue":51436,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3431905,"Net assets without donor restriction":3431905,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6833592770483182,"percentile":0.5277047602168642},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06027191063919701,"percentile":0.5472872792371378},"Liabilities to Assets Ratio":{"score":0.06902608535248864,"percentile":0.36037812606004593},"Operating Reserve Ratio":{"score":1.6812986786720772,"percentile":0.5698359766536069},"Officer Compensation Ratio":{"score":0.11123719366386524,"percentile":0.5160452971287106},"Program Expense Growth":{"score":-0.05745250743627272,"percentile":0.1871750752570049},"Revenue Growth":{"score":-0.027929330657672224,"percentile":0.2728383686777528},"Asset Growth":{"score":0.05687094035579124,"percentile":0.5525190876933476},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5267072558893683,"percentile":0.391451814790987}},"source_xml":"202523009349300322_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}