{"success":true,"data":{"_id":876127438,"filings":[{"Organization":{"value":null,"Person":["JONYCE BULLOCK","GAVIN HUTCHINSON","MATTHEW KLEIN","JAY NIEDERHAUSER","DAN GRIFFITHS","OWEN ASHTON","SUSAN A SPEIRS CPA","HOLLIE S ANDRUS","SHERRIE CHARLESWORTH","BRETT HUGIE","JOSHUA TURNBOW"],"Title":["Past President","President Elect","Vice President","Treasurer","AICPA COUNCIL","MEMBER AT LARGE","CEO","President","Secretary","MEMBER AT LARGE","MEMBER AT LARGE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,42.0,4.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,154899,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,154899,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledge professionals serving business who subscribe to our core values of compentency, integrity, and trust. we support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness.","year":2016,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1983,"state_legal_domicile":"UT","total_volunteers":225,"tax_period_begin":"2016-04-01T00:00:00","tax_period_end":"2017-03-31T00:00:00","address":"136 SOUTH MAIN STREET, SALT LAKE CITY, UT, 84101, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":5,"Total Gross UBI":20864,"Net unrelated business taxable income":null,"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":1402173,"Contributions":{"value":685302,"Other contributions":4535,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":680767,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":651361,"Total revenue":{"value":651361,"ANNUAL/OTHER MEETING":3472,"COMMITTEE ACTIVITIES":4242,"CONTINUING EDUCATION":622783,"PUBLICATION SALES":20864},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":65510,"Investment income total":65510,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1204298,"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":434057,"Current officers":154899,"Disqualified persons":0,"Other salaries and wages":203613,"Pension plan contributions":20287,"Other employee benefits":28075,"Payroll taxes":27183},"Other expenses":{"value":770241,"Management services":0,"Legal":0,"Accounting":12550,"Lobbying services":27500,"Investment management fees":6490,"Other services":0,"Advertising":49226,"Office expenses":7760,"Information technology":20121,"Royalties":0,"Occupancy":115428,"Travel":22182,"Conferences and meetings":285044,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":29381,"Insurance":7444,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":108669,"CREDIT CARD FEES":37527,"DATABASE SUBSCRIPTION FEE":28999,"TELEPHONE AND INTERNET":23734,"Printing and Publications":18409},"All other expenses":78446},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2227397,"Non-interest bearing cash":455792,"Savings and temp cash investments":53106,"Pledges and grants receivable":0,"Accounts receivable":19819,"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":26627,"Land, building, equipment":92249,"Investments publicly traded":0,"Investments other":1568506,"Investments program related":0,"Intangible assets":0,"Other assets":11298},"Liabilities":{"value":394630,"Sum of Total Liabilities":0,"Accounts payable, accrued":108665,"Grants payable":0,"Deferred, revenue":285965,"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":1832767,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1779770,"Temporarily restricted net assets":52997,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1411202469310135,"percentile":0.686710705958144},"Liabilities to Assets Ratio":{"score":0.1771709309117324,"percentile":0.2650674004847329},"Operating Reserve Ratio":{"score":1.8495397318603868,"percentile":0.5954154784541391},"Officer Compensation Ratio":{"score":0.12862181951643198,"percentile":0.4657133633562502},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.04838491742594657,"percentile":0.5994908522219992},"Asset Growth":{"score":0.14174591459255684,"percentile":0.7686714270134212},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.541646898532038,"percentile":0.4330524281840011}},"source_xml":"201733469349300443_public.xml"},{"Organization":{"value":null,"Person":["SUSAN SPEIRS CPA","ANNETTE ANDERSON","MARK ANDERSON","MARCI BUTTERFIELD","DAN FREI","ARIANE GIBSON","SHALAUN HOWELL","RAY LANGHAIM","JASON TOMLINSON","STACY WEIGHT","DUSTIN WOOD"],"Title":["CEO","MEMBER-AT-LA","TREASURER","MEMBER-AT-LA","VICE PRESIDE","EMERG. PROFE","SECRETARY","IMM. PAST PR","PRESIDENT-EL","AICPA COUNCI","PRESIDENT"],"Hours":[50.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[220662,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[196738,0,0,0,0,0,0,0,0,0,0],"Other compensation":[23924,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledgeable professionals serving business who subscribe to our core values of competency, integrity, and trust. we support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness, to help them flourish in a competitive and changing world.","year":2023,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN SPEIRS CPA","year_formation":1983,"state_legal_domicile":"UT","total_volunteers":225,"tax_period_begin":"2023-04-01T00:00:00","tax_period_end":"2024-03-31T00:00:00","address":"15 WEST SOUTH TEMPLE SUITE 1625, SALT LAKE CITY, UT, 84101, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1268677,"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":1147125,"Total revenue":{"value":1145625,"MEMBERSHIP DUES":733549,"CONTINUING EDUCATION":335922,"PUBLICATION SALES":39319,"ANNUAL EVENTS":26034,"COMMITTEE ACTIVITIES":10801},"Total other revenue":1500,"Unrelated business revenue":0},"Investment income":{"value":121552,"Investment income total":178271,"Net investment gain":-56719,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1353428,"Grant expense":{"value":25635,"Grants to domestic orgs":25635,"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":528760,"Current officers":204537,"Disqualified persons":0,"Other salaries and wages":261271,"Pension plan contributions":17194,"Other employee benefits":13354,"Payroll taxes":32404},"Other expenses":{"value":799033,"Management services":0,"Legal":0,"Accounting":22565,"Lobbying services":40060,"Investment management fees":11743,"Other services":0,"Advertising":53878,"Office expenses":71814,"Information technology":70401,"Royalties":0,"Occupancy":98439,"Travel":30445,"Conferences and meetings":328779,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5520,"Insurance":9530,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":49504,"MERCHANT FEES":30073,"CHAPTER EXPENSES":7741,"SPONSORSHIP EXPENSE":6000,"EMPLOYEE EDUCATION":5690},"All other expenses":6355},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3173703,"Non-interest bearing cash":208179,"Savings and temp cash investments":169425,"Pledges and grants receivable":0,"Accounts receivable":6264,"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":16247,"Land, building, equipment":12675,"Investments publicly traded":2311160,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":449753},"Liabilities":{"value":1022219,"Sum of Total Liabilities":0,"Accounts payable, accrued":147846,"Grants payable":0,"Deferred, revenue":394662,"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":479711},"Fund balance":{"value":2151484,"Net assets without donor restriction":2149265,"Net assets with donor restriction":2219,"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":-0.06680266135509669,"percentile":0.2613882016736779},"Liabilities to Assets Ratio":{"score":0.3220903153193604,"percentile":0.19274420590168018},"Operating Reserve Ratio":{"score":2.3449367088607596,"percentile":0.6561542150481614},"Officer Compensation Ratio":{"score":0.16303933419435684,"percentile":0.3834236772098516},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0014568448593711184,"percentile":0.37632896780968744},"Asset Growth":{"score":0.06776615805352643,"percentile":0.5903529944121203},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4225707044914236,"percentile":0.15972056540469}},"source_xml":"202520459349301587_public.xml"},{"Organization":{"value":null,"Person":["KENT L THOMAS","PAUL O SKEEN","KYLE P PEXTON","SUSAN A SPEIRS CPA","HOLLY ANDRUS","ROGER BEYNON","JONYCE BULLOCK","MARK PALMER","DAN GRIFFITHS"],"Title":["President","President Elec","Treasurer","CEO","MEMBR AT LARGE","PAST PRESIDENT","Vice President","Secretary","AICPA COUNCL RP"],"Hours":[2.0,2.0,2.0,40.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,41892,0,0,0,0,0],"Direct compensation":[0,0,0,41892,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledge professionals serving business who subscribe to our core values of compentency, integrity, and trust. we support and challenge our members through: strategic education, leadership development, beneficial alliances, and public awareness.","year":2013,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1983,"state_legal_domicile":"UT","total_volunteers":210,"tax_period_begin":"2013-04-01T00:00:00","tax_period_end":"2014-03-31T00:00:00","address":"1240 EAST 2100 SOUTH, SALT LAKE CITY, UT, 84106, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84106},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":7,"Total Gross UBI":18928,"Net unrelated business taxable income":-814,"Number of employees":7,"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":1223166,"Contributions":{"value":648686,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":648686,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":590595,"Total revenue":{"value":590595,"ANNUAL/OTHER MEETING":12732,"COMMITTEE ACTIVITIES":3650,"CONTINUING EDUCATION":555285,"PUBLIC SALES":18928},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-16115,"Investment income total":5722,"Net investment gain":-21837,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1182692,"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":422890,"Current officers":114661,"Disqualified persons":0,"Other salaries and wages":240538,"Pension plan contributions":8666,"Other employee benefits":30061,"Payroll taxes":28964},"Other expenses":{"value":759802,"Management services":0,"Legal":0,"Accounting":11063,"Lobbying services":15720,"Investment management fees":0,"Other services":3543,"Advertising":98712,"Office expenses":4209,"Information technology":21372,"Royalties":0,"Occupancy":63176,"Travel":28990,"Conferences and meetings":260682,"Interest":459,"Payments to affiliates":0,"Depreciation and depletion":39386,"Insurance":7680,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":99461,"CREDIT CARD COSTS":30896,"NEWSLETTER & DIRECTORY":24768,"COMMITTEE EVENTS EXPENSE":23227,"TELEPHONE AND COMMUNICATIONS":20570},"All other expenses":105349},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1509319,"Non-interest bearing cash":279019,"Savings and temp cash investments":1042057,"Pledges and grants receivable":0,"Accounts receivable":43230,"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":2387,"Land, building, equipment":39264,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":103362},"Liabilities":{"value":139354,"Sum of Total Liabilities":0,"Accounts payable, accrued":56980,"Grants payable":0,"Deferred, revenue":82374,"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":1369965,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1369965,"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":0.03308953976810997,"percentile":0.48544993467068054},"Liabilities to Assets Ratio":{"score":0.09232905701180466,"percentile":0.3332468909416567},"Operating Reserve Ratio":{"score":1.2761724946139823,"percentile":0.49287921266853657},"Officer Compensation Ratio":{"score":0.03542088726397067,"percentile":0.8311516170324784},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49630518291102893,"percentile":0.31262825267584504}},"source_xml":"201540349349300994_public.xml"},{"Organization":{"value":null,"Person":["SUSAN SPEIRS CPA","ANNETTE ANDERSON","MARK ANDERSON","ERIC GREENE","RAY LANGHAIM","PAUL SKEEN","CHRIS SKOUSEN","JASON TOMLINSON","TAD TUTTLE","STACY WEIGHT","DUSTIN WOOD"],"Title":["CEO","MEMBER-AT-LA","TREASURER","EMERG PROFES","PRESIDENT","AICPA COUNCI","MEMBER-AT-LA","VICE PRESIDE","SECRETARY","IMM. PAST PR","PRESIDENT -"],"Hours":[50.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[204618,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[178789,0,0,0,0,0,0,0,0,0,0],"Other compensation":[25829,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledgeable professionals serving business who subscribe to our core values of competency, integrity, and trust. we support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness, to help them flourish in a competitive and changing world.","year":2022,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN SPEIRS CPA","year_formation":1983,"state_legal_domicile":"UT","total_volunteers":225,"tax_period_begin":"2022-04-01T00:00:00","tax_period_end":"2023-03-31T00:00:00","address":"15 WEST SOUTH TEMPLE SUITE 1625, SALT LAKE CITY, UT, 84101, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1449758,"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":1337057,"Total revenue":{"value":1333487,"MEMBERSHIP DUES":746664,"CONTINUING EDUCATION":546843,"PUBLICATION SALES":26855,"ANNUAL AWARDS AND EVENTS":8125,"DEI INITATIVE":5000},"Total other revenue":3570,"Unrelated business revenue":0},"Investment income":{"value":112701,"Investment income total":117434,"Net investment gain":-4733,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1365501,"Grant expense":{"value":50250,"Grants to domestic orgs":50250,"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":498939,"Current officers":221384,"Disqualified persons":0,"Other salaries and wages":219012,"Pension plan contributions":9810,"Other employee benefits":19621,"Payroll taxes":29112},"Other expenses":{"value":816312,"Management services":0,"Legal":1743,"Accounting":15600,"Lobbying services":40000,"Investment management fees":9159,"Other services":0,"Advertising":63837,"Office expenses":61128,"Information technology":65939,"Royalties":0,"Occupancy":88391,"Travel":29016,"Conferences and meetings":351715,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9046,"Insurance":8689,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":70537,"MERCHANT FEES":35920,"MOVING":23015,"CHAPTER EXPENSES":8077,"EMPLOYEE EDUCATION":3525},"All other expenses":1512},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3138210,"Non-interest bearing cash":139235,"Savings and temp cash investments":54845,"Pledges and grants receivable":0,"Accounts receivable":26155,"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":19762,"Land, building, equipment":17548,"Investments publicly traded":2354470,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":526195},"Liabilities":{"value":1005055,"Sum of Total Liabilities":0,"Accounts payable, accrued":113955,"Grants payable":0,"Deferred, revenue":338166,"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":552934},"Fund balance":{"value":2133155,"Net assets without donor restriction":2072993,"Net assets with donor restriction":60162,"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":0.05811797555178175,"percentile":0.5427257417899153},"Liabilities to Assets Ratio":{"score":0.3202637809451885,"percentile":0.19346114516914031},"Operating Reserve Ratio":{"score":2.2982114256965027,"percentile":0.6511740796106267},"Officer Compensation Ratio":{"score":0.14984829743808317,"percentile":0.41253460848517765},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.004493321010443392,"percentile":0.3897374218577427},"Asset Growth":{"score":0.0699764584401614,"percentile":0.5976695813954531},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47867260879856016,"percentile":0.27130501803561846}},"source_xml":"202400409349301950_public.xml"},{"Organization":{"value":null,"Person":["JONYCE BULLOCK","GAVIN HUTCHINSON","LARRY DEPPE","PAUL O SKEEN","DAN GRIFFITHS","KYLE P PEXTON","SUSAN A SPEIRS CPA","HOLLIE S ANDRUS","SHERRIE CHARLESWORTH","BRETT HUGIE","JOSHUA TURNBOW"],"Title":["President","Vice President","MEMBER AT LARGE","Past President","AICPA COUNCIL","Treasurer","CEO","President Elect","Secretary","MEMBER AT LARGE","MEMBER AT LARGE"],"Hours":[4.0,1.0,1.0,1.0,1.0,1.0,42.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,133291,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,133291,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledge professionals serving business who subscribe to our core values of compentency, integrity, and trust. we support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness.","year":2015,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1983,"state_legal_domicile":"UT","total_volunteers":225,"tax_period_begin":"2015-04-01T00:00:00","tax_period_end":"2016-03-31T00:00:00","address":"136 SOUTH MAIN STREET, SALT LAKE CITY, UT, 84101, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":6,"Total Gross UBI":30104,"Net unrelated business taxable income":-2153,"Number of employees":6,"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":1308343,"Contributions":{"value":675129,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":675129,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":598812,"Total revenue":{"value":598812,"ANNUAL/OTHER MEETING":17261,"COMMITTEE ACTIVITIES":22340,"CONTINUING EDUCATION":529107,"PUBLICATION SALES":30104},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":34402,"Investment income total":52003,"Net investment gain":-17601,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1168570,"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":420888,"Current officers":133291,"Disqualified persons":0,"Other salaries and wages":212863,"Pension plan contributions":20595,"Other employee benefits":26210,"Payroll taxes":27929},"Other expenses":{"value":747682,"Management services":0,"Legal":1750,"Accounting":11300,"Lobbying services":28720,"Investment management fees":6622,"Other services":0,"Advertising":64514,"Office expenses":4701,"Information technology":29278,"Royalties":0,"Occupancy":81667,"Travel":25223,"Conferences and meetings":256064,"Interest":25,"Payments to affiliates":0,"Depreciation and depletion":21480,"Insurance":8144,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":117645,"COMMITTEE EVENTS EXPENSE":38488,"CREDIT CARD COSTS":35733,"TELEPHONE AND COMMUNICATIONS":22916,"NEWSLETTER & DIRECTORY":20508},"All other expenses":90549},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1891628,"Non-interest bearing cash":503107,"Savings and temp cash investments":211321,"Pledges and grants receivable":0,"Accounts receivable":20181,"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":13163,"Land, building, equipment":109115,"Investments publicly traded":0,"Investments other":1023443,"Investments program related":0,"Intangible assets":0,"Other assets":11298},"Liabilities":{"value":382987,"Sum of Total Liabilities":0,"Accounts payable, accrued":126150,"Grants payable":0,"Deferred, revenue":256837,"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":1508641,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1508641,"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":0.10683207690949545,"percentile":0.6348053337094194},"Liabilities to Assets Ratio":{"score":0.20246422658154775,"percentile":0.249632517415479},"Operating Reserve Ratio":{"score":1.618754546154702,"percentile":0.5594420178895244},"Officer Compensation Ratio":{"score":0.11406334237572417,"percentile":0.5074892053759938},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03404120684418346,"percentile":0.534246529320512},"Asset Growth":{"score":0.11666226230966922,"percentile":0.7211120696350005},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5218157177582191,"percentile":0.378306821697458}},"source_xml":"201603549349300530_public.xml"},{"Organization":{"value":null,"Person":["Amy Anholt","Dan Frei","Dan Greer","David Peaden","Rusty Hansen","Susan A Speirs CPA","Clinton Armstrong","Jason Tomlinson","Melanie Spencer","Noah Meyers","Stacy Weight","AMy Spencer"],"Title":["President-Elect","President","Secretary","Treasurer","Vice President","Chief Executive Officer","Member at Large","Past President","Member at Large","Member at Large","AICPA Council Rep","Marketing Director"],"Hours":[0.5,1.0,0.5,1.0,0.5,50.0,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,232126,0,0,0,0,0,110928],"Direct compensation":[0,0,0,0,0,209991,0,0,0,0,0,102725],"Other compensation":[0,0,0,0,0,22135,0,0,0,0,0,8203]},"Basic":{"value":null,"mission":"Represents and supports cpa professionals through education, leadership development, alliances, and public awareness.","year":2024,"name":"Utah Association of Certified Public Accountants","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1983,"state_legal_domicile":"UT","total_volunteers":225,"tax_period_begin":"2024-04-01T00:00:00","tax_period_end":"2025-03-31T00:00:00","address":"15 West South Temple Suite 1625, Salt Lake City, UT, 84101, USA","city":"Salt Lake City","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1554617,"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":1287768,"Total revenue":{"value":1287768,"Membership Dues":761316,"Continuing Education":481529,"Publication Sales":42318,"Committee Activities":2105,"Sponsorships":500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":266849,"Investment income total":230286,"Net investment gain":36563,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1384654,"Grant expense":{"value":900,"Grants to domestic orgs":900,"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":558831,"Current officers":221869,"Disqualified persons":0,"Other salaries and wages":256865,"Pension plan contributions":7303,"Other employee benefits":37571,"Payroll taxes":35223},"Other expenses":{"value":824923,"Management services":0,"Legal":0,"Accounting":16250,"Lobbying services":43333,"Investment management fees":12724,"Other services":7538,"Advertising":62039,"Office expenses":78652,"Information technology":67465,"Royalties":0,"Occupancy":99142,"Travel":31145,"Conferences and meetings":386680,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4866,"Insurance":9249,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":5840,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3204316,"Non-interest bearing cash":173486,"Savings and temp cash investments":54154,"Pledges and grants receivable":0,"Accounts receivable":26453,"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":19251,"Land, building, equipment":10516,"Investments publicly traded":2549409,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":371047},"Liabilities":{"value":911663,"Sum of Total Liabilities":0,"Accounts payable, accrued":144615,"Grants payable":0,"Deferred, revenue":365481,"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":401567},"Fund balance":{"value":2292653,"Net assets without donor restriction":2253173,"Net assets with donor restriction":39480,"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":0.10932789233618312,"percentile":0.6388675517595506},"Liabilities to Assets Ratio":{"score":0.28451095335166693,"percentile":0.2084799986234766},"Operating Reserve Ratio":{"score":2.314163682768403,"percentile":0.6528807404786209},"Officer Compensation Ratio":{"score":0.24775431262972555,"percentile":0.24389134901421067},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0078570421690737,"percentile":0.4049687402973976},"Asset Growth":{"score":0.06387429598884564,"percentile":0.5772923665767922},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48745389501387615,"percentile":0.29164166024882493}},"source_xml":"202600419349301905_public.xml"},{"Organization":{"value":null,"Person":["JONYCE BULLOCK","MARK PALMER","LARRY DEPPE","PAUL O SKEEN","DAN GRIFFITHS","KYLE P PEXTON","SUSAN A SPEIRS CPA","HOLLIE S ANDRUS","KENT L THOMAS"],"Title":["PRESIDENT ELECT","Secretary","MEMBER AT LARGE","President","COUNCIL REP","Treasurer","CEO","Vice President","PAST PRESIDENT"],"Hours":[1.0,1.0,1.0,4.0,1.0,1.0,42.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,154238,0,0],"Direct compensation":[0,0,0,0,0,0,154238,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledge professionals serving business who subscribe to our core values of compentency, integrity, and trust. we support and challenge our members through: strategic education, leadership development, beneficial alliances, and public awareness.","year":2014,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1983,"state_legal_domicile":"UT","total_volunteers":210,"tax_period_begin":"2014-04-01T00:00:00","tax_period_end":"2015-03-31T00:00:00","address":"136 SOUTH MAIN STREET, SALT LAKE CITY, UT, 84101, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":25240,"Net unrelated business taxable income":-746,"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":1221751,"Contributions":{"value":652949,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":652949,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":544606,"Total revenue":{"value":544606,"ANNUAL/OTHER MEETING":16477,"COMMITTEE ACTIVITIES":32951,"CONTINUING EDUCATION":469938,"PUBLICATION SALES":25240},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":24196,"Investment income total":24196,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1150452,"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":433047,"Current officers":154238,"Disqualified persons":0,"Other salaries and wages":210659,"Pension plan contributions":9479,"Other employee benefits":30033,"Payroll taxes":28638},"Other expenses":{"value":717405,"Management services":0,"Legal":0,"Accounting":13000,"Lobbying services":18210,"Investment management fees":0,"Other services":2640,"Advertising":57747,"Office expenses":6585,"Information technology":20080,"Royalties":0,"Occupancy":68076,"Travel":22519,"Conferences and meetings":247046,"Interest":2752,"Payments to affiliates":0,"Depreciation and depletion":14000,"Insurance":7897,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":151164,"COMMITTEE EVENTS EXPENSE":73958,"CREDIT CARD COSTS":40335,"TELEPHONE AND COMMUNICATIONS":22853,"NEWSLETTER & DIRECTORY":14018},"All other expenses":85689},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1514640,"Non-interest bearing cash":151697,"Savings and temp cash investments":294203,"Pledges and grants receivable":0,"Accounts receivable":42077,"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":19426,"Land, building, equipment":39686,"Investments publicly traded":0,"Investments other":748608,"Investments program related":0,"Intangible assets":0,"Other assets":218943},"Liabilities":{"value":73376,"Sum of Total Liabilities":0,"Accounts payable, accrued":66070,"Grants payable":0,"Deferred, revenue":7306,"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":1441264,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1441264,"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":0.058358045133582864,"percentile":0.5432376970248105},"Liabilities to Assets Ratio":{"score":0.04844451486821951,"percentile":0.39116308852520265},"Operating Reserve Ratio":{"score":1.316560795235264,"percentile":0.5016994866275188},"Officer Compensation Ratio":{"score":0.1340673057198388,"percentile":0.4511461763759269},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48586446036986214,"percentile":0.2879655418394951}},"source_xml":"201620199349300202_public.xml"},{"Organization":{"value":null,"Person":["SUSAN SPEIRS CPA","STACY WEIGHT","RAY LANGHAIM","DUSTIN WOOD","AUBREY NEELEY","TAD TUTTLE","CHRIS SKOUSEN","KATRINA BAIRD","ERIC GREENE","JAY NIEDERHAUSER","PAUL SKEEN"],"Title":["CEO","PRESIDENT","PRESIDENT- E","VICE PRESIDE","TREASURER","SECRETARY","MEMBER-AT-LA","MEMBER-AT-LA","EMERG PROFES","IMMED PAST P","AICPA COUNCI"],"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":[198697,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[175718,0,0,0,0,0,0,0,0,0,0],"Other compensation":[22979,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledge professionals serving business who subscribe to our core values of competency, integrity, and trust. we support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness, to help them flourish in a competitive and changing world.","year":2021,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN SPEIRS CPA","year_formation":1983,"state_legal_domicile":"UT","total_volunteers":225,"tax_period_begin":"2021-04-01T00:00:00","tax_period_end":"2022-03-31T00:00:00","address":"15 WEST SOUTH TEMPLE SUITE 1625, SALT LAKE CITY, UT, 84101, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"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":1167635,"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":1078330,"Total revenue":{"value":1075636,"MEMBERSHIP DUES":676740,"CONTINUING EDUCATION":331585,"ANNUAL AWARDS AND EVENTS":53975,"COMMITTEE ACTIVITIES":8336,"DEI INITATIVE":5000},"Total other revenue":2694,"Unrelated business revenue":0},"Investment income":{"value":89305,"Investment income total":90312,"Net investment gain":-1007,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1232368,"Grant expense":{"value":11974,"Grants to domestic orgs":11974,"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":477803,"Current officers":203431,"Disqualified persons":0,"Other salaries and wages":218035,"Pension plan contributions":12349,"Other employee benefits":14615,"Payroll taxes":29373},"Other expenses":{"value":742591,"Management services":0,"Legal":0,"Accounting":17311,"Lobbying services":39167,"Investment management fees":12028,"Other services":0,"Advertising":55260,"Office expenses":57595,"Information technology":53248,"Royalties":0,"Occupancy":130443,"Travel":10740,"Conferences and meetings":243998,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21449,"Insurance":8169,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":90334,"EVENT EXPENSE":41409,"MERCHANT FEES":39936,"CHAPTER EXPENSES":6607,"EMPLOYEE EDUCATION":2382},"All other expenses":2849},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2773323,"Non-interest bearing cash":215742,"Savings and temp cash investments":107042,"Pledges and grants receivable":0,"Accounts receivable":50532,"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":19389,"Land, building, equipment":23098,"Investments publicly traded":2340394,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":17126},"Liabilities":{"value":586222,"Sum of Total Liabilities":0,"Accounts payable, accrued":138498,"Grants payable":0,"Deferred, revenue":447724,"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":2187101,"Net assets without donor restriction":2144250,"Net assets with donor restriction":42851,"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":-0.055439413857926494,"percentile":0.27717994187107003},"Liabilities to Assets Ratio":{"score":0.21137891258969835,"percentile":0.2445938682437692},"Operating Reserve Ratio":{"score":2.2504016657362085,"percentile":0.6459942779874699},"Officer Compensation Ratio":{"score":0.16123187229788505,"percentile":0.38721846189611275},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0017142583203622946,"percentile":0.362048136946362},"Asset Growth":{"score":0.06791668583928455,"percentile":0.5908556820950386},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.42697777254526326,"percentile":0.16753456685217913}},"source_xml":"202330419349300523_public.xml"},{"Organization":{"value":null,"Person":["SUSAN SPEIRS CPA","MONICA GARDENER","STACY WEIGHT","JAY NIEDERHAUSER","TROY RUNNELLS","JASON TOMLINSON","TOM COLLIGAN","KATIE CHANDLER","NATE STAHELI","BRANDON ALLFREY","MATTHEW W KLEIN"],"Title":["CEO","PRESIDENT","VICE PRESIDE","PRESIDENT-EL","SECRETARY","TREASURER","MEMBER-AT-LA","PRONET COUNC","MEMBER-AT-LA","AICPA REP","PAST PRESIDE"],"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":[190564,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[169214,0,0,0,0,0,0,0,0,0,0],"Other compensation":[21350,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledge professionals serving business who subscribe to our core values of competency, integrity, and trust. we support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness, to help them flourish in a competitive and changing world.","year":2019,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN SPEIRS CPA","year_formation":1983,"state_legal_domicile":"UT","total_volunteers":200,"tax_period_begin":"2019-04-01T00:00:00","tax_period_end":"2020-03-31T00:00:00","address":"136 S MAIN STREET 510, SALT LAKE CITY, UT, 84101, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"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":1269294,"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":1178958,"Total revenue":{"value":1175358,"MEMBERSHIP DUES":669781,"CONTINUING EDUCATION":463974,"PUBLICATION SALES":20097,"ANNUAL/OTHER EVENT":17611,"COMMITTEE ACTIVITIES":3895},"Total other revenue":3600,"Unrelated business revenue":0},"Investment income":{"value":89836,"Investment income total":135499,"Net investment gain":-45663,"Income from invest bond proceeds":0},"Other revenues":{"value":500,"Other total":0,"Royalties revenue":0,"Net rental income":500,"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":1353627,"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":470107,"Current officers":189260,"Disqualified persons":0,"Other salaries and wages":222976,"Pension plan contributions":10522,"Other employee benefits":18398,"Payroll taxes":28951},"Other expenses":{"value":883520,"Management services":0,"Legal":0,"Accounting":13620,"Lobbying services":30000,"Investment management fees":11847,"Other services":226,"Advertising":75340,"Office expenses":82102,"Information technology":39649,"Royalties":0,"Occupancy":128879,"Travel":37138,"Conferences and meetings":339001,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":25538,"Insurance":7831,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":80654,"MERCHANT FEES":42987,"EVENT EXPENSE":18611,"CHAPTER EXPENSES":10752,"PROGRAM OPERATING EXP":8304},"All other expenses":11695},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2258806,"Non-interest bearing cash":174749,"Savings and temp cash investments":286671,"Pledges and grants receivable":0,"Accounts receivable":35703,"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":18248,"Land, building, equipment":49545,"Investments publicly traded":1682592,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":11298},"Liabilities":{"value":445023,"Sum of Total Liabilities":0,"Accounts payable, accrued":131213,"Grants payable":0,"Deferred, revenue":313810,"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":1813783,"Net assets without donor restriction":1774068,"Net assets with donor restriction":39715,"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":-0.0664408718547476,"percentile":0.26186856731406316},"Liabilities to Assets Ratio":{"score":0.19701691955838616,"percentile":0.25279770186142014},"Operating Reserve Ratio":{"score":1.6687063718439423,"percentile":0.5677602971065177},"Officer Compensation Ratio":{"score":0.140780288809251,"percentile":0.4341477875721534},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.023186960682760938,"percentile":0.48086216362328665},"Asset Growth":{"score":0.0857764539541638,"percentile":0.6453778105862717},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5035231630237564,"percentile":0.3302871000081394}},"source_xml":"202120299349300722_public.xml"},{"Organization":{"value":null,"Person":["MATTHEW W KLEIN","JAY NIEDERHAUSER","MONICA GARDNER","STANLEY JENNE","JASON TOMLINSON","TOM COLLIGAN","AMY ANHOLT","TYLER HALL","BRANDON ALLFREY","GAVIN HUTCHINSON","SUSAN A SPEIRS CPA"],"Title":["President","Vice President","President Elect","Secretary","Treasurer","MEMBER AT LARGE","MEMBER AT LARGE","MEMBER AT LARGE","AICPA REP","PAST PRESIDENT","CEO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,151179],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,151179],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledge professionals serving business who subscribe to our core values of compentency, integrity, and trust. we support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness.","year":2017,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1983,"state_legal_domicile":"UT","total_volunteers":225,"tax_period_begin":"2017-04-01T00:00:00","tax_period_end":"2018-03-31T00:00:00","address":"136 SOUTH MAIN STREET, SALT LAKE CITY, UT, 84101, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":5,"Total Gross UBI":16606,"Net unrelated business taxable income":null,"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":1447062,"Contributions":{"value":687109,"Other contributions":3410,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":683699,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":683144,"Total revenue":{"value":683144,"ANNUAL/OTHER MEETING":14888,"COMMITTEE ACTIVITIES":5111,"CONTINUING EDUCATION":646539,"PUBLICATION SALES":16606},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":76809,"Investment income total":78059,"Net investment gain":-1250,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1271279,"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":437912,"Current officers":151179,"Disqualified persons":0,"Other salaries and wages":209475,"Pension plan contributions":17916,"Other employee benefits":30389,"Payroll taxes":28953},"Other expenses":{"value":833367,"Management services":0,"Legal":0,"Accounting":17275,"Lobbying services":30000,"Investment management fees":12694,"Other services":245,"Advertising":77022,"Office expenses":8092,"Information technology":27612,"Royalties":0,"Occupancy":123254,"Travel":23820,"Conferences and meetings":317137,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":24799,"Insurance":7520,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":100188,"MERCHANT FEES":42409,"TELEPHONE AND INTERNET":24840,"BOARD EXPENSES":18757,"DATABASE SUBSCRIPTION FEE":14182},"All other expenses":63709},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2529611,"Non-interest bearing cash":401375,"Savings and temp cash investments":90487,"Pledges and grants receivable":0,"Accounts receivable":1774,"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":21707,"Land, building, equipment":75363,"Investments publicly traded":0,"Investments other":1927257,"Investments program related":0,"Intangible assets":0,"Other assets":11648},"Liabilities":{"value":486234,"Sum of Total Liabilities":0,"Accounts payable, accrued":150181,"Grants payable":0,"Deferred, revenue":336053,"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":2043377,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1951946,"Temporarily restricted net assets":91431,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12147579025639538,"percentile":0.6580752480445532},"Liabilities to Assets Ratio":{"score":0.19221690607765385,"percentile":0.25564804754905096},"Operating Reserve Ratio":{"score":1.9898157682145303,"percentile":0.6147600600534451},"Officer Compensation Ratio":{"score":0.11891882112423788,"percentile":0.4929894161159671},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.04757398528889458,"percentile":0.5960576183049069},"Asset Growth":{"score":0.14232690400042597,"percentile":0.7696479251727095},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5383205380054447,"percentile":0.42362915000710943}},"source_xml":"201910239349300226_public.xml"},{"Organization":{"value":null,"Person":["MATTHEW W KLEIN","JAY NIEDERHAUSER","MONICA GARDNER","STANLEY JENNE","JASON TOMLINSON","TOM COLLIGAN","AMY ANHOLT","TYLER HALL","BRANDON ALLFREY","GAVIN HUTCHINSON","SUSAN A SPEIRS CPA"],"Title":["President","Vice President","President Elect","Secretary","Treasurer","MEMBER AT LARGE","MEMBER AT LARGE","MEMBER AT LARGE","AICPA REP","PAST PRESIDENT","CEO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,153178],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,153178],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledge professionals serving business who subscribe to our core values of compentency, integrity, and trust. we support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness.","year":2018,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1983,"state_legal_domicile":"UT","total_volunteers":225,"tax_period_begin":"2018-04-01T00:00:00","tax_period_end":"2019-03-31T00:00:00","address":"136 SOUTH MAIN STREET, SALT LAKE CITY, UT, 84101, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1518672,"Contributions":{"value":711685,"Other contributions":4251,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":707434,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":699698,"Total revenue":{"value":699698,"ANNUAL/OTHER MEETING":9840,"COMMITTEE ACTIVITIES":4395,"CONTINUING EDUCATION":665280,"PUBLICATION SALES":20183},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":102226,"Investment income total":107926,"Net investment gain":-5700,"Income from invest bond proceeds":0},"Other revenues":{"value":5063,"Other total":0,"Royalties revenue":5063,"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":1289683,"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":446851,"Current officers":153178,"Disqualified persons":0,"Other salaries and wages":217564,"Pension plan contributions":19187,"Other employee benefits":29788,"Payroll taxes":27134},"Other expenses":{"value":842832,"Management services":0,"Legal":0,"Accounting":15826,"Lobbying services":30000,"Investment management fees":12857,"Other services":228,"Advertising":65671,"Office expenses":7982,"Information technology":26533,"Royalties":0,"Occupancy":124335,"Travel":19709,"Conferences and meetings":341038,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21640,"Insurance":8072,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":102430,"MERCHANT FEES":38630,"TELEPHONE AND INTERNET":25700,"Printing and Publications":19335,"BOARD EXPENSES":18765},"All other expenses":66511},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2556934,"Non-interest bearing cash":235505,"Savings and temp cash investments":92022,"Pledges and grants receivable":0,"Accounts receivable":45578,"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":13021,"Land, building, equipment":70106,"Investments publicly traded":0,"Investments other":2089404,"Investments program related":0,"Intangible assets":0,"Other assets":11298},"Liabilities":{"value":337244,"Sum of Total Liabilities":0,"Accounts payable, accrued":122153,"Grants payable":0,"Deferred, revenue":215091,"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":2219690,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":2126882,"Temporarily restricted net assets":92808,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1507823940916801,"percentile":0.6996263664282909},"Liabilities to Assets Ratio":{"score":0.13189390105493531,"percentile":0.2974030001655106},"Operating Reserve Ratio":{"score":1.9826065785158058,"percentile":0.6137952762779798},"Officer Compensation Ratio":{"score":0.11877182222298037,"percentile":0.4934099192839041},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.047437791707944016,"percentile":0.5954635285738403},"Asset Growth":{"score":0.12081423577310296,"percentile":0.7297895300220616},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5461364810329317,"percentile":0.4460494326134618}},"source_xml":"201912399349300631_public.xml"},{"Organization":{"value":null,"Person":["SUSAN SPEIRS CPA","JAY NIEDERHAUSER","STACY WEIGHT","RAY LANGHAIM","AUBREY NEELEY","TROY RUNNELLS","NATE STAHELI","KATRINA BAIRD","KATIE CHANDLER","MONICA GARDNER","PAUL SKEEN"],"Title":["CEO","PRESIDENT","PRESIDENT-EL","VICE PRESIDE","TREASURER","SECRETARY","MEMBER-AT-LA","MEMBER-AT-LA","EMERG PROFES","IMMED PAST P","AICPA COUNCI"],"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":[189020,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[168534,0,0,0,0,0,0,0,0,0,0],"Other compensation":[20486,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The uacpa represents knowledge professionals serving business who subscribe to our core values of competency, integrity, and trust. we support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness, to help them flourish in a competitive and changing world.","year":2020,"name":"UTAH ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN SPEIRS CPA","year_formation":1983,"state_legal_domicile":"UT","total_volunteers":150,"tax_period_begin":"2020-04-01T00:00:00","tax_period_end":"2021-03-31T00:00:00","address":"136 S MAIN STREET 510, SALT LAKE CITY, UT, 84101, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1238055,"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":1219485,"Total revenue":{"value":1219485,"MEMBERSHIP DUES":695761,"CONTINUING EDUCATION":493857,"PUBLICATION SALES":24824,"SPONSORSHIP":2925,"COMMITTEE ACTIVITIES":2118},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":18570,"Investment income total":89058,"Net investment gain":-70488,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1199951,"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":488295,"Current officers":190605,"Disqualified persons":0,"Other salaries and wages":231000,"Pension plan contributions":13279,"Other employee benefits":24936,"Payroll taxes":28475},"Other expenses":{"value":711656,"Management services":0,"Legal":0,"Accounting":16351,"Lobbying services":37000,"Investment management fees":11305,"Other services":0,"Advertising":70536,"Office expenses":97145,"Information technology":73794,"Royalties":0,"Occupancy":129634,"Travel":1242,"Conferences and meetings":197986,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":23246,"Insurance":7726,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39594,"MERCHANT FEES":31842,"SPONSORSHIP EXPENSE":5000,"CHAPTER EXPENSES":1622,"EMPLOYEE EDUCATION":1130},"All other expenses":6097},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2449613,"Non-interest bearing cash":40713,"Savings and temp cash investments":154813,"Pledges and grants receivable":0,"Accounts receivable":8627,"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":41110,"Land, building, equipment":35329,"Investments publicly traded":2157723,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":11298},"Liabilities":{"value":164875,"Sum of Total Liabilities":0,"Accounts payable, accrued":154805,"Grants payable":0,"Deferred, revenue":10070,"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":2284738,"Net assets without donor restriction":2242076,"Net assets with donor restriction":42662,"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":0.030777307954816223,"percentile":0.4797919325882129},"Liabilities to Assets Ratio":{"score":0.06730655005504951,"percentile":0.3626473412614526},"Operating Reserve Ratio":{"score":2.041427524957269,"percentile":0.6214381664338912},"Officer Compensation Ratio":{"score":0.15752309885987012,"percentile":0.39534379430606476},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.009120244695182909,"percentile":0.410823127840439},"Asset Growth":{"score":0.0708525697951808,"percentile":0.6005031923331297},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5423704465098856,"percentile":0.4351342687150164}},"source_xml":"202210249349300776_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Amy Anholt","Dan Frei","Dan Greer","David Peaden","Rusty Hansen","Susan A Speirs CPA","Clinton Armstrong","Jason Tomlinson","Melanie Spencer","Noah Meyers","Stacy Weight","AMy Spencer"],"Title":["President-Elect","President","Secretary","Treasurer","Vice President","Chief Executive Officer","Member at Large","Past President","Member at Large","Member at Large","AICPA Council Rep","Marketing Director"],"Hours":[0.5,1.0,0.5,1.0,0.5,50.0,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,232126,0,0,0,0,0,110928],"Direct compensation":[0,0,0,0,0,209991,0,0,0,0,0,102725],"Other compensation":[0,0,0,0,0,22135,0,0,0,0,0,8203]},"Basic":{"value":null,"mission":"Represents and supports cpa professionals through education, leadership development, alliances, and public awareness.","year":2024,"name":"Utah Association of Certified Public Accountants","phone":8014668022,"website":"WWW.UACPA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1983,"state_legal_domicile":"UT","total_volunteers":225,"tax_period_begin":"2024-04-01T00:00:00","tax_period_end":"2025-03-31T00:00:00","address":"15 West South Temple Suite 1625, Salt Lake City, UT, 84101, USA","city":"Salt Lake City","state":"UT","country":"USA","zip_code":84101},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":1554617,"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":1287768,"Total revenue":{"value":1287768,"Membership Dues":761316,"Continuing Education":481529,"Publication Sales":42318,"Committee Activities":2105,"Sponsorships":500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":266849,"Investment income total":230286,"Net investment gain":36563,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":1384654,"Grant expense":{"value":900,"Grants to domestic orgs":900,"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":558831,"Current officers":221869,"Disqualified persons":0,"Other salaries and wages":256865,"Pension plan contributions":7303,"Other employee benefits":37571,"Payroll taxes":35223},"Other expenses":{"value":824923,"Management services":0,"Legal":0,"Accounting":16250,"Lobbying services":43333,"Investment management fees":12724,"Other services":7538,"Advertising":62039,"Office expenses":78652,"Information technology":67465,"Royalties":0,"Occupancy":99142,"Travel":31145,"Conferences and meetings":386680,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4866,"Insurance":9249,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":5840,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3204316,"Non-interest bearing cash":173486,"Savings and temp cash investments":54154,"Pledges and grants receivable":0,"Accounts receivable":26453,"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":19251,"Land, building, equipment":10516,"Investments publicly traded":2549409,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":371047},"Liabilities":{"value":911663,"Sum of Total Liabilities":0,"Accounts payable, accrued":144615,"Grants payable":0,"Deferred, revenue":365481,"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":401567},"Fund balance":{"value":2292653,"Net assets without donor restriction":2253173,"Net assets with donor restriction":39480,"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":0.10932789233618312,"percentile":0.6388675517595506},"Liabilities to Assets Ratio":{"score":0.28451095335166693,"percentile":0.2084799986234766},"Operating Reserve Ratio":{"score":2.314163682768403,"percentile":0.6528807404786209},"Officer Compensation Ratio":{"score":0.24775431262972555,"percentile":0.24389134901421067},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0078570421690737,"percentile":0.4049687402973976},"Asset Growth":{"score":0.06387429598884564,"percentile":0.5772923665767922},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48745389501387615,"percentile":0.29164166024882493}},"source_xml":"202600419349301905_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}