{"success":true,"data":{"_id":826004952,"filings":[{"Organization":{"value":null,"Person":["MAUREEN HOLMAN","NATHAN STRONG","SHANE BARTLOME","AUBRAE SLOAN","FARREL J STEINER","MICHAEL ARMSTRONG","RYAN MATHEWS","JEREMY L GOODING","TROY HYATT","TAWNYA NYMAN","DALE BUNN","MELISSA R NELSON"],"Title":["CHAIR","CHAIR ELECT","PAST CHAIR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CEO"],"Hours":[3.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,117689],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,95400],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,22289]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2016,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURA L LANTZ","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"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":872223,"Contributions":{"value":353103,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":353103,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":510125,"Total revenue":{"value":510125,"CONTINUING EDUCATION":429640,"PEER REVIEW":71840,"CHAPTER EDUCATION":8645},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4992,"Investment income total":4992,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4003,"Other total":1756,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":2247,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":830270,"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":296770,"Current officers":95400,"Disqualified persons":0,"Other salaries and wages":127411,"Pension plan contributions":17899,"Other employee benefits":38510,"Payroll taxes":17550},"Other expenses":{"value":533500,"Management services":0,"Legal":0,"Accounting":6603,"Lobbying services":47199,"Investment management fees":0,"Other services":0,"Advertising":13209,"Office expenses":63133,"Information technology":5748,"Royalties":0,"Occupancy":50603,"Travel":22790,"Conferences and meetings":32267,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":8119,"Insurance":3981,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":247930,"CPE INSTRUCTORS HONORAR":105534,"CPE FACILITIES/MEALS":57054,"CPE INSTRUCTORS/MATERIA":51527,"UNCOLLECTED FEES/DUES":33815},"All other expenses":31918},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":661419,"Non-interest bearing cash":111719,"Savings and temp cash investments":137217,"Pledges and grants receivable":0,"Accounts receivable":40566,"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":20737,"Land, building, equipment":26180,"Investments publicly traded":0,"Investments other":325000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":113376,"Sum of Total Liabilities":0,"Accounts payable, accrued":89353,"Grants payable":0,"Deferred, revenue":1090,"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":22933},"Fund balance":{"value":548043,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":548043,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04809893800094701,"percentile":0.5207055525743584},"Liabilities to Assets Ratio":{"score":0.17141327963061237,"percentile":0.26880122018966524},"Operating Reserve Ratio":{"score":0.7966312163513074,"percentile":0.3617783547708396},"Officer Compensation Ratio":{"score":0.14174786515229987,"percentile":0.43181475199348296},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.013148719074780107,"percentile":0.43024891015890643},"Asset Growth":{"score":0.026281815288933762,"percentile":0.430364578938087},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4563561499803549,"percentile":0.22395804481376727}},"source_xml":"201742409349300229_public.xml"},{"Organization":{"value":null,"Person":["LISA DONNELLEY","MICHAEL D ARMSTRONG","JAMES PILCHER","DALE BUNN","MAUREEN HOLMAN","NATHAN STRONG","SHANE BARTLOME","TROY HYATT","RYAN MATHEWS","TAWNYA NYMAN","AUBRAE SLOAN","MELISSA R NELSON"],"Title":["CHAIR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER","EXECUTIVE DIRECTOR"],"Hours":[3.0,2.0,3.0,2.0,2.0,1.0,2.0,1.0,1.0,1.0,3.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,112514],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,90732],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,21782]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2014,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MELISSA NELSON","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"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":811667,"Contributions":{"value":334886,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":334886,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":469074,"Total revenue":{"value":469074,"CONTINUING EDUCATION":387650,"PEER REVIEW":72019,"CHAPTER EDUCATION":9405},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3122,"Investment income total":3122,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4585,"Other total":2937,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1648,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":816728,"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":290476,"Current officers":90732,"Disqualified persons":0,"Other salaries and wages":124545,"Pension plan contributions":16898,"Other employee benefits":40992,"Payroll taxes":17309},"Other expenses":{"value":526252,"Management services":0,"Legal":0,"Accounting":6000,"Lobbying services":45349,"Investment management fees":0,"Other services":0,"Advertising":14773,"Office expenses":37600,"Information technology":8270,"Royalties":0,"Occupancy":51685,"Travel":18975,"Conferences and meetings":42000,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9684,"Insurance":3367,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":257403,"CPE INSTRUCTORS HONORAR":106440,"CPE INSTRUCTORS/MATERIA":70715,"CPE FACILITIES/MEALS":54962,"UNCOLLECTED FEES/DUES":25286},"All other expenses":31146},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":640753,"Non-interest bearing cash":74955,"Savings and temp cash investments":108319,"Pledges and grants receivable":0,"Accounts receivable":45765,"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":10908,"Land, building, equipment":25806,"Investments publicly traded":0,"Investments other":375000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":118217,"Sum of Total Liabilities":0,"Accounts payable, accrued":90608,"Grants payable":0,"Deferred, revenue":2175,"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":25434},"Fund balance":{"value":522536,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":522536,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.006235315714449399,"percentile":0.3694254301127096},"Liabilities to Assets Ratio":{"score":0.18449699025989735,"percentile":0.26045830035412704},"Operating Reserve Ratio":{"score":0.7845365899050847,"percentile":0.35772379740025734},"Officer Compensation Ratio":{"score":0.13776189869822023,"percentile":0.44173247305190066},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4273593612657233,"percentile":0.16821671459966167}},"source_xml":"201512299349301046_public.xml"},{"Organization":{"value":null,"Person":["NATE STRONG","MICK ARMSTRONG","AUBRAE SLOAN","CHRIS SHIPLEY","FARRELL STEINER","JEREMY GOODING","MAUREEN HOLMAN","MIKE BECK","RYAN MATHEWS","TAWNYA NYMAN","TROY HYATT","LAURA LANTZ","MELISSA NELSON"],"Title":["CHAIR","INCOMING CHAIR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR/SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[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":[0,0,0,0,0,0,0,0,0,0,0,47095,111841],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,43355,102382],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,3740,9459]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2017,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURA LANTZ","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":11,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"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":799673,"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":791868,"Total revenue":{"value":791868,"MEMBERSHIP DUES":366122,"CONTINUING EDUCATION":351927,"PEER REVIEW":68649,"CHAPTER EDUCATION":5170},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4718,"Investment income total":4718,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3087,"Other total":4184,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-1097,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":882133,"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":357629,"Current officers":168091,"Disqualified persons":0,"Other salaries and wages":152525,"Pension plan contributions":8121,"Other employee benefits":28892,"Payroll taxes":0},"Other expenses":{"value":524504,"Management services":0,"Legal":60880,"Accounting":6600,"Lobbying services":0,"Investment management fees":0,"Other services":15146,"Advertising":7781,"Office expenses":59341,"Information technology":12253,"Royalties":0,"Occupancy":40086,"Travel":17770,"Conferences and meetings":19787,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":10388,"Insurance":3948,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":244690,"CPE INSTRUCTORS HONORAR":107999,"CPE INSTRUCTORS/MATERIA":54860,"CPE FACILITIES/MEALS":45400,"UNCOLLECTED FEES/DUES":36431},"All other expenses":25834},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":555756,"Non-interest bearing cash":26846,"Savings and temp cash investments":75961,"Pledges and grants receivable":0,"Accounts receivable":58538,"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":11835,"Land, building, equipment":82576,"Investments publicly traded":0,"Investments other":300000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":90173,"Sum of Total Liabilities":0,"Accounts payable, accrued":60735,"Grants payable":0,"Deferred, revenue":9629,"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":19809},"Fund balance":{"value":465583,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":465583,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10311714913470882,"percentile":0.22010304729532948},"Liabilities to Assets Ratio":{"score":0.16225285916841203,"percentile":0.27481449708553946},"Operating Reserve Ratio":{"score":0.6300138414502121,"percentile":0.3027208155434063},"Officer Compensation Ratio":{"score":0.18017237763466507,"percentile":0.3492173806022524},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.004667225574848845,"percentile":0.3500929910010244},"Asset Growth":{"score":-0.010928851720371825,"percentile":0.27707735755056245},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3739195348803541,"percentile":0.08223670066872878}},"source_xml":"201812769349301501_public.xml"},{"Organization":{"value":null,"Person":["RYAN MATHEWS","MICK ARMSTRONG","STACY COURTIAL","DEVLIN FLAMM","FARRELL STEINER","JEREMY GOODING","CANDACE BOESIGER","MICHAEL BECK","YUEN SAUTER","CONNIE MURPHY","JAMES YEE","LAURA LANTZ"],"Title":["CHAIR","PAST CHAIR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CHAIR-ELECT","EXECUTIVE DIRECTOR/SECRETA"],"Hours":[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":[0,0,0,0,0,0,0,0,0,0,0,98412],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,82440],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,15972]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2019,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURA LANTZ","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":75,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":899662,"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":891779,"Total revenue":{"value":891779,"CONTINUING EDUCATION":405118,"MEMBERSHIP DUES":397420,"PEER REVIEW":60912,"CONFERENCE":24170,"CHAPTER EDUCATION":4159},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3654,"Investment income total":3654,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4229,"Other total":2905,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1324,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":827938,"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":262311,"Current officers":98412,"Disqualified persons":0,"Other salaries and wages":132522,"Pension plan contributions":5052,"Other employee benefits":26325,"Payroll taxes":0},"Other expenses":{"value":565627,"Management services":0,"Legal":60067,"Accounting":7250,"Lobbying services":0,"Investment management fees":0,"Other services":33233,"Advertising":5885,"Office expenses":52952,"Information technology":23621,"Royalties":0,"Occupancy":45947,"Travel":15569,"Conferences and meetings":15275,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":20320,"Insurance":3789,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":253968,"CPE INSTRUCTORS HONORAR":102818,"CPE INSTRUCTORS/MATERIA":77387,"UNCOLLECTED FEES/DUES":37110,"CPE FACILITIES/MEALS":36653},"All other expenses":27751},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":739617,"Non-interest bearing cash":273395,"Savings and temp cash investments":389600,"Pledges and grants receivable":0,"Accounts receivable":2823,"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":20088,"Land, building, equipment":53711,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":134407,"Sum of Total Liabilities":0,"Accounts payable, accrued":85855,"Grants payable":0,"Deferred, revenue":1884,"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":46668},"Fund balance":{"value":605210,"Net assets without donor restriction":605210,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07972327385173543,"percentile":0.5864648981520902},"Liabilities to Assets Ratio":{"score":0.18172513611774743,"percentile":0.2621732190818917},"Operating Reserve Ratio":{"score":0.8933241377977578,"percentile":0.39233576900481565},"Officer Compensation Ratio":{"score":0.11886397290618379,"percentile":0.4931588871952634},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.013504041298077344,"percentile":0.4319959035245311},"Asset Growth":{"score":0.0166938528892443,"percentile":0.3898843425823568},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47166030861100794,"percentile":0.25605538615742035}},"source_xml":"202042769349301144_public.xml"},{"Organization":{"value":null,"Person":["LAURA L LANTZ","CASEY J ADAMS","CANDACE M BOESIGER","DEVLIN C FLAMM","CONNIE M MURPHY","CHRISTINE S NIMS","HEIDI M SHELTON","FARRELL J STEINER","ERIC D STORY","KRISTEN M ZUBIZARRETA","JACOB J ZWYGART"],"Title":["EXEC DIRECTO","DIRECTOR, CL","PAST CHAIR","DIRECTOR, CL","CHAIR","TREASURER","CHAIR ELECT","AICPA COUNCI","DIRECTOR, CL","DIRECTOR, CL","DIRECTOR, CL"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[116918,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[95998,0,0,0,0,0,0,0,0,0,0],"Other compensation":[20920,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2022,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURA L LANTZ","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":50,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":969529,"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":912256,"Total revenue":{"value":912256,"CONTINUING EDUCATION":494756,"MEMBERSHIP DUES":417500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2899,"Investment income total":2899,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":54374,"Other total":53708,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":666,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":871307,"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":3722,"Fundraising professional":3722,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":314704,"Current officers":95998,"Disqualified persons":0,"Other salaries and wages":136832,"Pension plan contributions":18163,"Other employee benefits":45485,"Payroll taxes":18226},"Other expenses":{"value":552881,"Management services":0,"Legal":0,"Accounting":8750,"Lobbying services":53519,"Investment management fees":0,"Other services":128258,"Advertising":0,"Office expenses":24349,"Information technology":40263,"Royalties":0,"Occupancy":47932,"Travel":6353,"Conferences and meetings":8145,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":13206,"Insurance":6256,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":173091,"WEBINARS":74713,"BAD DEBT":48005,"OTHER EXPENSES":26185,"CPE FOOD & BEVERAGE":24188},"All other expenses":42759},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":975502,"Non-interest bearing cash":574060,"Savings and temp cash investments":327,"Pledges and grants receivable":0,"Accounts receivable":2434,"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":11268,"Land, building, equipment":357,"Investments publicly traded":387056,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":90668,"Sum of Total Liabilities":0,"Accounts payable, accrued":61962,"Grants payable":0,"Deferred, revenue":5127,"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":23579},"Fund balance":{"value":884834,"Net assets without donor restriction":884834,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10130898611593878,"percentile":0.6254872185443555},"Liabilities to Assets Ratio":{"score":0.09294496577146946,"percentile":0.33261434566796616},"Operating Reserve Ratio":{"score":1.1195847158349468,"percentile":0.45572149719729704},"Officer Compensation Ratio":{"score":0.13418691689611126,"percentile":0.45085314280942024},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.010690283950024014,"percentile":0.41827248673026957},"Asset Growth":{"score":0.04931488803633581,"percentile":0.524124663181029},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49132353181447747,"percentile":0.30070916567790906}},"source_xml":"202303139349303035_public.xml"},{"Organization":{"value":null,"Person":["LAURA L LANTZ","CODY BIRCH","BEN BIRD","CANDACE BOESIGER","CHRIS NIMS","JOEY OTTOY","HEIDI SHELTON","ERIC D STORY","NATE STRONG","SCOTT TAYLOR","KRISTEN M ZUBIZARRETA","JACOB J ZWYGART"],"Title":["EXEC DIRECTO","DIRECTOR, CL","DIRECTOR, CL","DIRECTOR, CL","TREASURER","DIRECTOR, CL","PAST CHAIR","CHAIR-ELECT","AICPA COUNCI","DIRECTOR, CL","DIRECTOR, CL","CHAIR"],"Hours":[40.0,0,0,0,0,0,0,0,0,0,0,0],"Total Compensation":[129708,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[105958,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[23750,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2024,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURA L LANTZ","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":50,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":997709,"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":885949,"Total revenue":{"value":885949,"CONTINUING EDUCATION":473249,"MEMBERSHIP DUES":412700},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":36232,"Investment income total":36232,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":75528,"Other total":73574,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1954,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":940107,"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":356932,"Current officers":105958,"Disqualified persons":0,"Other salaries and wages":157993,"Pension plan contributions":20585,"Other employee benefits":51627,"Payroll taxes":20769},"Other expenses":{"value":583175,"Management services":0,"Legal":0,"Accounting":9900,"Lobbying services":56326,"Investment management fees":0,"Other services":122086,"Advertising":4376,"Office expenses":13123,"Information technology":26369,"Royalties":0,"Occupancy":51255,"Travel":12891,"Conferences and meetings":16369,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1301,"Insurance":6838,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":222812,"WEBINARS":101297,"BAD DEBT":43050,"OTHER EXPENSES":41532,"CPE FOOD & BEVERAGE":36933},"All other expenses":39529},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1091603,"Non-interest bearing cash":252566,"Savings and temp cash investments":325001,"Pledges and grants receivable":0,"Accounts receivable":17915,"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":12434,"Land, building, equipment":20000,"Investments publicly traded":463687,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":78179,"Sum of Total Liabilities":0,"Accounts payable, accrued":74357,"Grants payable":0,"Deferred, revenue":3822,"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":1013424,"Net assets without donor restriction":1013424,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05773426921076186,"percentile":0.5418966677869084},"Liabilities to Assets Ratio":{"score":0.07161852798132655,"percentile":0.3570306342003792},"Operating Reserve Ratio":{"score":1.1611476140481882,"percentile":0.466134048359231},"Officer Compensation Ratio":{"score":0.13797152877278862,"percentile":0.4412245482032891},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.014124411963731749,"percentile":0.4349935089677593},"Asset Growth":{"score":0.06126551509141396,"percentile":0.5682137092715739},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4820441960974932,"percentile":0.27922861108839064}},"source_xml":"202543159349306384_public.xml"},{"Organization":{"value":null,"Person":["JAMES YEE","CANDACE BOESIGER","RYAN MATHEWS","CHRIS NIMS","FARRELL STEINER","CASEY ADAMS","MICHAEL BECK","DEVLIN FLAMM","LESLIE LOPES","CONNIE MURPHY","YUEN SAUTER","LAURA LANTZ"],"Title":["CHAIR","CHAIR-ELECT","PAST CHAIR","TREASURER","AICPA COUNCIL MEMBER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR/SECRETA"],"Hours":[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":[0,0,0,0,0,0,0,0,0,0,0,104545],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,87289],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,17256]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2020,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURA LANTZ","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":50,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":779793,"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":752086,"Total revenue":{"value":752086,"MEMBERSHIP DUES":412730,"CONTINUING EDUCATION":339356},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2903,"Investment income total":2903,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":24804,"Other total":24780,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":24,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":703147,"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":264567,"Current officers":104545,"Disqualified persons":0,"Other salaries and wages":127431,"Pension plan contributions":9842,"Other employee benefits":22749,"Payroll taxes":0},"Other expenses":{"value":438580,"Management services":0,"Legal":48333,"Accounting":7575,"Lobbying services":0,"Investment management fees":0,"Other services":2576,"Advertising":5376,"Office expenses":44924,"Information technology":29394,"Royalties":0,"Occupancy":45843,"Travel":3396,"Conferences and meetings":2358,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21169,"Insurance":4108,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":209356,"CPE INSTRUCTORS HONORAR":93912,"CPE INSTRUCTORS/MATERIA":60509,"UNCOLLECTED FEES/DUES":38845,"CPE FACILITIES/MEALS":16090},"All other expenses":14172},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":755947,"Non-interest bearing cash":314288,"Savings and temp cash investments":39754,"Pledges and grants receivable":0,"Accounts receivable":2586,"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":14875,"Land, building, equipment":32542,"Investments publicly traded":351902,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":74938,"Sum of Total Liabilities":0,"Accounts payable, accrued":39881,"Grants payable":0,"Deferred, revenue":11478,"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":23579},"Fund balance":{"value":681009,"Net assets without donor restriction":681009,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09829018726764667,"percentile":0.6202749354502302},"Liabilities to Assets Ratio":{"score":0.09913128830460337,"percentile":0.3263771788808537},"Operating Reserve Ratio":{"score":1.075090983819884,"percentile":0.4441764264966729},"Officer Compensation Ratio":{"score":0.14868157014109426,"percentile":0.415215377229436},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0013209192048920944,"percentile":0.3757359979461629},"Asset Growth":{"score":0.026676949773450302,"percentile":0.4320016081520074},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4773873483524874,"percentile":0.2684650355782747}},"source_xml":"202112389349301111_public.xml"},{"Organization":{"value":null,"Person":["MICHAEL ARMSTRONG","NATHAN STRONG","STACY COURTIAL","CHRIS SHIPLEY","FARRELL STEINER","JEREMY GOODING","CANDACE BOESIGER","MIKE BECK","RYAN MATHEWS","CONNIE MURPHY","JAMES YEE","LAURA LANTZ"],"Title":["CHAIR","PAST CHAIR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR/SECRETA"],"Hours":[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":[0,0,0,0,0,0,0,0,0,0,0,100643],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,81240],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,19403]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2018,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURA LANTZ","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":120,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"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":926444,"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":913741,"Total revenue":{"value":913741,"CONTINUING EDUCATION":405857,"MEMBERSHIP DUES":396868,"PEER REVIEW":85037,"CONFERENCE":21340,"CHAPTER EDUCATION":4639},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4684,"Investment income total":4684,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":8019,"Other total":6743,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1276,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":858541,"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":270769,"Current officers":100643,"Disqualified persons":0,"Other salaries and wages":130015,"Pension plan contributions":19155,"Other employee benefits":20956,"Payroll taxes":0},"Other expenses":{"value":587772,"Management services":0,"Legal":62053,"Accounting":7132,"Lobbying services":0,"Investment management fees":0,"Other services":26497,"Advertising":7128,"Office expenses":67615,"Information technology":12622,"Royalties":0,"Occupancy":38686,"Travel":16182,"Conferences and meetings":19269,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":20285,"Insurance":3910,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":266549,"CPE INSTRUCTORS HONORAR":116068,"CPE INSTRUCTORS/MATERIA":66464,"UNCOLLECTED FEES/DUES":44840,"CPE FACILITIES/MEALS":39177},"All other expenses":39844},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":611747,"Non-interest bearing cash":34362,"Savings and temp cash investments":275211,"Pledges and grants receivable":0,"Accounts receivable":73686,"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":13241,"Land, building, equipment":65247,"Investments publicly traded":0,"Investments other":150000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":78261,"Sum of Total Liabilities":0,"Accounts payable, accrued":61751,"Grants payable":0,"Deferred, revenue":625,"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":15885},"Fund balance":{"value":533486,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":533486,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07329423041219976,"percentile":0.5739529730801628},"Liabilities to Assets Ratio":{"score":0.12793033721456745,"percentile":0.3005616297381492},"Operating Reserve Ratio":{"score":0.7125425576646893,"percentile":0.33294194988580833},"Officer Compensation Ratio":{"score":0.11722561881144873,"percentile":0.49804961742025944},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.01227160541484825,"percentile":0.42596205720787345},"Asset Growth":{"score":-0.007201982679422548,"percentile":0.29060787080506006},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4614989911524151,"percentile":0.23450583685289708}},"source_xml":"201912639349301401_public.xml"},{"Organization":{"value":null,"Person":["SHANE BARTLOME","MAUREEN HOLMAN","AUBRAE SLOAN","JIM PILCHER","MICHAEL ARMSTRONG","RYAN MATHEWS","NATHAN STRONG","LISA DONNELLEY","TROY HYATT","TAWNYA NYMAN","DALE BUNN","MELISSA R NELSON"],"Title":["CHAIRPERSON","VICE CHAIR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CEO"],"Hours":[3.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,115130],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,93030],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,22100]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2015,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MELISSA NELSON","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"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":854867,"Contributions":{"value":335320,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":335320,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":509420,"Total revenue":{"value":509420,"CONTINUING EDUCATION":434790,"PEER REVIEW":69150,"CHAPTER EDUCATION":5480},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3298,"Investment income total":3298,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6829,"Other total":2983,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":3846,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":871313,"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":300224,"Current officers":93030,"Disqualified persons":0,"Other salaries and wages":128918,"Pension plan contributions":17357,"Other employee benefits":43086,"Payroll taxes":17833},"Other expenses":{"value":571089,"Management services":0,"Legal":0,"Accounting":6200,"Lobbying services":50372,"Investment management fees":0,"Other services":0,"Advertising":13259,"Office expenses":61705,"Information technology":21623,"Royalties":0,"Occupancy":48829,"Travel":28052,"Conferences and meetings":37189,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":8295,"Insurance":3733,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":262679,"CPE INSTRUCTORS HONORAR":111219,"CPE INSTRUCTORS/MATERIA":66308,"CPE FACILITIES/MEALS":57142,"UNCOLLECTED FEES/DUES":28010},"All other expenses":29153},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":621520,"Non-interest bearing cash":119487,"Savings and temp cash investments":48949,"Pledges and grants receivable":0,"Accounts receivable":41508,"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":10339,"Land, building, equipment":26237,"Investments publicly traded":0,"Investments other":375000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":115430,"Sum of Total Liabilities":0,"Accounts payable, accrued":89462,"Grants payable":0,"Deferred, revenue":1219,"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":24749},"Fund balance":{"value":506090,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":506090,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.019238080309568622,"percentile":0.340049552864575},"Liabilities to Assets Ratio":{"score":0.18572210065645514,"percentile":0.2596831865861073},"Operating Reserve Ratio":{"score":0.7133142739750239,"percentile":0.3332074978290344},"Officer Compensation Ratio":{"score":0.13213391743265623,"percentile":0.4562278668084298},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0032014708880772932,"percentile":0.38404009573747616},"Asset Growth":{"score":0.017544712338360507,"percentile":0.3934712841413391},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.41472670168467973,"percentile":0.145974818328916}},"source_xml":"201642219349300834_public.xml"},{"Organization":{"value":null,"Person":["FARRELL STEINER","LISA DONNELLEY","LEANN SANNES","CHERYL E MCNEIL","MICHAEL D ARMSTRONG","JAMES PILCHER","DALE BUNN","MAUREEN HOLMAN","NATHAN STRONG","PAUL BAHNSON","SHANE BARTLOME","MELISSA R NELSON"],"Title":["CHAIR","CHAIR ELECT","PAST CHAIR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[3.0,3.0,2.0,3.0,2.0,3.0,2.0,2.0,1.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,108520],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,87882],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,20638]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2013,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MELISSA NELSON","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":60,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"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":849497,"Contributions":{"value":306409,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":306409,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":531979,"Total revenue":{"value":531979,"CONTINUING EDUCATION":445489,"PEER REVIEW":75510,"CHAPTER EDUCATION":10980},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3016,"Investment income total":3326,"Net investment gain":-310,"Income from invest bond proceeds":0},"Other revenues":{"value":8093,"Other total":5463,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":2630,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":857198,"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":281345,"Current officers":94731,"Disqualified persons":0,"Other salaries and wages":121765,"Pension plan contributions":9440,"Other employee benefits":38232,"Payroll taxes":17177},"Other expenses":{"value":575853,"Management services":0,"Legal":0,"Accounting":5900,"Lobbying services":43615,"Investment management fees":0,"Other services":0,"Advertising":18493,"Office expenses":43651,"Information technology":11011,"Royalties":0,"Occupancy":51630,"Travel":24577,"Conferences and meetings":31769,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":11711,"Insurance":3590,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":303939,"CPE INSTRUCTORS HONORAR":138389,"CPE FACILITIES/MEALS":74074,"CPE INSTRUCTORS/MATERIA":67072,"UNCOLLECTED FEES/DUES":24404},"All other expenses":25967},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":599741,"Non-interest bearing cash":128295,"Savings and temp cash investments":23094,"Pledges and grants receivable":0,"Accounts receivable":26231,"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":11632,"Land, building, equipment":35489,"Investments publicly traded":0,"Investments other":375000,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":72144,"Sum of Total Liabilities":0,"Accounts payable, accrued":45293,"Grants payable":0,"Deferred, revenue":1830,"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":25021},"Fund balance":{"value":527597,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":527597,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.009065364562794219,"percentile":0.3625427707824376},"Liabilities to Assets Ratio":{"score":0.1202919260147297,"percentile":0.30697004259028926},"Operating Reserve Ratio":{"score":0.6996528223350964,"percentile":0.32828980859732687},"Officer Compensation Ratio":{"score":0.12659852216174092,"percentile":0.47126830299866135},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.42929709301118424,"percentile":0.171744644360242}},"source_xml":"201422049349300232_public.xml"},{"Organization":{"value":null,"Person":["LAURA L LANTZ","CASEY ADAMS","BEN BIRD","CANDACE BOESIGER","CONNIE M MURPHY","CHRIS NIMS","HEIDI SHELTON","ERIC D STORY","NATE STRONG","SCOTT TAYLOR","KRISTEN M ZUBIZARRETA","JACOB J ZWYGART"],"Title":["EXEC DIRECTO","DIRECTOR, CL","DIRECTOR, CL","DIRECTOR, CL","PAST CHAIR","TREASURER","CHAIR","DIRECTOR, CL","AICPA COUNCI","DIRECTOR, CL","DIRECTOR, CL","CHAIR ELECT"],"Hours":[40.0,0,0,0,0,0,0,0,0,0,0,0],"Total Compensation":[122680,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[100658,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[22022,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2023,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURA L LANTZ","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":50,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":922724,"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":862632,"Total revenue":{"value":862632,"CONTINUING EDUCATION":451857,"MEMBERSHIP DUES":410775},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":19016,"Investment income total":19016,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":41076,"Other total":40460,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":616,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":894774,"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":331003,"Current officers":100658,"Disqualified persons":0,"Other salaries and wages":144654,"Pension plan contributions":19188,"Other employee benefits":47301,"Payroll taxes":19202},"Other expenses":{"value":563771,"Management services":0,"Legal":0,"Accounting":9500,"Lobbying services":57480,"Investment management fees":0,"Other services":128983,"Advertising":4103,"Office expenses":16357,"Information technology":25987,"Royalties":0,"Occupancy":50226,"Travel":19737,"Conferences and meetings":12228,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":759,"Insurance":6778,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":188367,"WEBINARS":93494,"BAD DEBT":38525,"OTHER EXPENSES":28226,"CPE FOOD & BEVERAGE":28122},"All other expenses":43266},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1028444,"Non-interest bearing cash":258302,"Savings and temp cash investments":325298,"Pledges and grants receivable":0,"Accounts receivable":1504,"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":8184,"Land, building, equipment":12804,"Investments publicly traded":422352,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":89084,"Sum of Total Liabilities":0,"Accounts payable, accrued":61669,"Grants payable":0,"Deferred, revenue":3836,"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":23579},"Fund balance":{"value":939360,"Net assets without donor restriction":939360,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.030290747829253385,"percentile":0.4786110931650511},"Liabilities to Assets Ratio":{"score":0.08662017572176997,"percentile":0.3393361633998817},"Operating Reserve Ratio":{"score":1.1493896782874782,"percentile":0.46321423353142993},"Officer Compensation Ratio":{"score":0.137107247193146,"percentile":0.4434208347842565},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.010971368304176351,"percentile":0.4196429246348742},"Asset Growth":{"score":0.05763005440911373,"percentile":0.5552898977158129},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46668422925991315,"percentile":0.24536900473423737}},"source_xml":"202443179349303639_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["LAURA L LANTZ","CODY BIRCH","BEN BIRD","CANDACE BOESIGER","CHRIS NIMS","JOEY OTTOY","HEIDI SHELTON","ERIC D STORY","NATE STRONG","SCOTT TAYLOR","KRISTEN M ZUBIZARRETA","JACOB J ZWYGART"],"Title":["EXEC DIRECTO","DIRECTOR, CL","DIRECTOR, CL","DIRECTOR, CL","TREASURER","DIRECTOR, CL","PAST CHAIR","CHAIR-ELECT","AICPA COUNCI","DIRECTOR, CL","DIRECTOR, CL","CHAIR"],"Hours":[40.0,0,0,0,0,0,0,0,0,0,0,0],"Total Compensation":[129708,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[105958,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[23750,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The society is a membership organization whose purpose is to associate the certified public accountants of this state and to maintain and elevate the standards of proficiency and integrity of the accounting profession.","year":2024,"name":"IDAHO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS INC","phone":2083446261,"website":"WWW.IDCPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURA L LANTZ","year_formation":1918,"state_legal_domicile":"ID","total_volunteers":50,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1649 W SHORELINE DRIVE NO 202, BOISE, ID, 83702, USA","city":"BOISE","state":"ID","country":"USA","zip_code":83702},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":997709,"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":885949,"Total revenue":{"value":885949,"CONTINUING EDUCATION":473249,"MEMBERSHIP DUES":412700},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":36232,"Investment income total":36232,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":75528,"Other total":73574,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1954,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":940107,"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":356932,"Current officers":105958,"Disqualified persons":0,"Other salaries and wages":157993,"Pension plan contributions":20585,"Other employee benefits":51627,"Payroll taxes":20769},"Other expenses":{"value":583175,"Management services":0,"Legal":0,"Accounting":9900,"Lobbying services":56326,"Investment management fees":0,"Other services":122086,"Advertising":4376,"Office expenses":13123,"Information technology":26369,"Royalties":0,"Occupancy":51255,"Travel":12891,"Conferences and meetings":16369,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1301,"Insurance":6838,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":222812,"WEBINARS":101297,"BAD DEBT":43050,"OTHER EXPENSES":41532,"CPE FOOD & BEVERAGE":36933},"All other expenses":39529},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1091603,"Non-interest bearing cash":252566,"Savings and temp cash investments":325001,"Pledges and grants receivable":0,"Accounts receivable":17915,"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":12434,"Land, building, equipment":20000,"Investments publicly traded":463687,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":78179,"Sum of Total Liabilities":0,"Accounts payable, accrued":74357,"Grants payable":0,"Deferred, revenue":3822,"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":1013424,"Net assets without donor restriction":1013424,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05773426921076186,"percentile":0.5418966677869084},"Liabilities to Assets Ratio":{"score":0.07161852798132655,"percentile":0.3570306342003792},"Operating Reserve Ratio":{"score":1.1611476140481882,"percentile":0.466134048359231},"Officer Compensation Ratio":{"score":0.13797152877278862,"percentile":0.4412245482032891},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.014124411963731749,"percentile":0.4349935089677593},"Asset Growth":{"score":0.06126551509141396,"percentile":0.5682137092715739},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4820441960974932,"percentile":0.27922861108839064}},"source_xml":"202543159349306384_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}