Utah Association of Certified Public Accountants

Nonprofit profile at a glance

EIN
876127438
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Salt Lake City, UT, USA
Phone
8014668022
Rating confidence
Limited

Official website

Reported finances

Revenue
$1,554,617
Expenses
$1,384,654
Assets
$3,204,316
Liabilities
$911,663

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Amy Anholt (President-Elect)
  • Dan Frei (President)
  • Rusty Hansen (Vice President)
  • Susan A Speirs CPA (Chief Executive Officer)
  • Jason Tomlinson (Past President)

Highest reported compensation

  • Susan A Speirs CPA (Chief Executive Officer): $232,126 total reported compensation
  • AMy Spencer (Marketing Director): $110,928 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The uacpa represents knowledgeable professionals serving businesses who subscribe to our core values of competency, integrity, and trust. We support and challenge our members through strategic education, leadership development, beneficial alliances, and public awareness, to help them flourish in a competitive and changing world.

What it reported doing in 2024

Maintain and enhance the advocacy role of the profession in offering input with regards to licensure and continuing professional education requirements for other professions outside the CPA profession. Provided insights to the Division of Professional Licensing on reporting requirement and administrative and other matters in the state of Utah.

Operating model

Revenue model
Other-operating. 85% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 76
  • Accountability: 90
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 23rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.9%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 2.31; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 24.8%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.7% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 10 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $232K · 12 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.