Georgia Society Of Certified Public Accountants Inc in Atlanta, Georgia (GA)

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Georgia Society Of Certified Public Accountants Inc
Employer Identification Number (EIN)580697399
Name of OrganizationGeorgia Society Of Certified Public Accountants Inc
Address3353 Ptree Rd Ne 400 N Tower, Atlanta, GA 30326
ActivitiesProfessional association
SubsectionBusiness League
Ruling Date07/1997
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period05/2012
Assets$5,000,000 to $9,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$5,295,265
Amount of Income$8,151,578
Form 990 Revenue Amount$6,162,848
National Taxonomy of Exempt Entities (NTEE)Community Improvement, Capacity Building: Promotion of Business


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Amount of income in 2012: $8,151,578
Georgia Society Of Certified Public Accountants Inc: 

 $8,151,578
Other organizations performing similar types of work: 

 $1,075,112

Assets in 2012: $5,295,265
Georgia Society Of Certified Public Accountants Inc: 

 $5,295,265
Other organizations performing similar types of work: 

 $1,234,647

Expenses in 2002: $4,836,617
This organization: 

 $4,836,617
Other organizations performing similar types of work: 

 $899,741

Income to expenses ratio in 2002: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2002: 21
This organization: 

 21
Other organizations performing similar types of work: 

 12

Financial snapshot ($)

Revenue for 2002

Assets at end of 2002

Income-Producing Activities for 2002

Revenue, Expenses, and Changes in Net Assets or Fund Balances
200020012002
Total revenue$4,882,205$5,113,555$4,940,117
Contributions, gifts, grants, and similar amounts received$0$0$0
Contributions to donor advised funds
Direct public support$0$0$0
Indirect public support$0$0$0
Government contributions (grants)$0$0$0
Program service revenue including government fees and contracts$3,166,382$3,694,100$3,260,654
Membership dues and assessments$1,352,095$1,310,462$1,571,503
Interest on savings and temporary cash investments$0$84,495$81,755
Dividends and interest from securities$156,140$0$0
Net rental income or (loss)$0$0$0
Gross rents$0$0$0
Less: rental expenses$0$0$0
Other investment income$0$0$0
Gain or (loss) from sales of assets other than inventory$48,558$-49,124$-44,776
Gross amount from sales of assets other than inventory$229,540$785,337$373,355
Less: cost or other basis and sales expenses$180,982$834,461$418,131
Net income or (loss) from special events and activities$0$0$0
Gross revenue$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0
Less: cost of goods sold$0$0$0
Other revenue$159,030$73,622$70,981
Total expenses$4,758,259$5,406,697$4,836,617
Program services$0$0$0
Management and general$0$0$0
Fundraising$0$0$0
Payments to affiliates$0$0$0
Net assets or fund balances at end of year$2,015,015$1,721,873$1,688,442
Excess or (deficit) for the year$123,949$-293,142$103,500
Net assets or fund balances at beginning of year$1,869,641$2,015,015$1,721,873
Other changes in net assets or fund balances$21,428$0$-136,931
Statement of Functional Expenses (for 2002)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$4,836,617$0$0$0
Grants paid from donor advised funds
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$140,800$0$0$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$899,046$0$0$0
Pension plan contributions not included above$70,328$0$0$0
Employee benefits not included above$83,869$0$0$0
Payroll taxes$77,759$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$12,850$0$0$0
Legal fees$5,385$0$0$0
Supplies$0$0$0$0
Telephone$16,634$0$0$0
Postage and shipping$27,983$0$0$0
Occupancy$348,193$0$0$0
Equipment rental and maintenance$6,889$0$0$0
Printing and publications$157,019$0$0$0
Travel$62,216$0$0$0
Conferences, conventions, and meetings$676,043$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$154,298$0$0$0
Other expenses not covered above$2,097,305$0$0$0
Balance Sheets
200020012002
Total assets$3,312,843$3,012,109$2,950,943
Cash - non-interest-bearing$0$596,686$467,509
Savings and temporary cash investments$552,467$186,143$62,840
Accounts receivable less allowance for doubtful accounts$202,799$96,312$73,057
Pledges receivable less allowance for doubtful accounts$0$0$0
Grants receivable$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$193,572$171,785$221,215
Investments - publicly-traded securities
Investments - other securities$2,090,580$1,597,236$1,735,298
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0
Investments - other$0$0$0
Land, buildings, and equipment less accumulated depreciation$192,716$281,361$389,937
Other assets, including program-related investments$80,709$82,586$1,087
Total liabilities$1,297,828$1,290,236$1,262,501
Accounts payable and accrued expenses$316,192$400,190$259,235
Grants payable$0$0$0
Deferred revenue$88,279$845,544$1,003,266
Loans from officers, directors, trustees, and key employees$0$0$0
Tax-exempt bond liabilities$0$0$0
Mortgages and other notes payable$0$0$0
Other liabilities$893,357$44,502$0
Total liabilities and net assets/fund balances$3,312,843$3,012,109$2,950,943
Total net assets or fund balances$2,015,015$1,721,873$1,688,442
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200020012002
Total revenue$4,882,205$0$4,940,117
Total revenue, gains, and other support per audited financial statements$4,903,633$0$4,972,712
Other expenses$21,428$0$54,807
Net unrealized gains on investments$21,428$0$54,807
Donated services and use of facilities$0$0$0
Recoveries of prior year grants$0$0$0
Other$0$0$0
Other revenue$0$0$22,212
Investment expenses$0$0$0
Other$0$0$22,212
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200020012002
Total expenses$4,758,259$0$4,836,617
Total expenses and losses per audited financial statements$4,758,259$0$5,014,243
Other revenue$0$0$199,838
Donated services and use of facilities$0$0$0
Prior year adjustments$0$0$0
Losses$0$0$0
Other$0$0$199,838
Other expenses$0$0$22,212
Investment expenses$0$0$0
Other$0$0$22,212
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?No
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$1,571,503
Section 162(e) lobbying and political expenditures$28,240
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$34,573
Taxable amount of lobbying and political expenditures$-6,333
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 200621
Analysis of Income-Producing Activities (for 2002)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$180,022$36,979$4,723,116
Program service revenue
Program service revenue 1Rental and leasing services$40,78400$0$2,748,788
Program service revenue 2000000$000$0$264,368
Program service revenue 3000000$000$0$75,367
Program service revenue 4Advertising and related services$64,26200$0$38,342
Program service revenue 5Advertising and related services$3,99500$0$24,748
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$1,571,503
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$81,755$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-44,776$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenueAdministrative and support services$70,98100$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
199920002001
Total$0$0$0
Gifts, grants, and contributions received$0$0$0
Membership fees received$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0
Other income$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$5,865,362
Contributions, Gifts, Grants and Other Similar Amounts$1,801,975
Program Service Revenue$3,721,940
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$216,242
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$63,934
Gross amount from sales of assets other than inventory (Securities / Other)$1,234,571 / $0
Less: cost or other basis and sales expenses (Securities / Other)$1,170,637 / $0
Gain or (loss) (Securities / Other)$63,934 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$61,271
Statement of Functional Expenses (for 2011)
Total functional expenses$5,660,591
Compensation of current officers, directors, trustees, and key employees$377,333
Other salaries and wages$1,337,136
Payroll taxes$0
Professional fundraising services$0
Other$3,946,122
Balance Sheet (for 2011)
Total assets$5,484,596
Total liabilities$2,439,666
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$2,439,666
Total net assets or fund balances$3,044,930
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:Not provided
Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Financial Industry Regulatory Authority Inc9509 Key West Ave, Rockville, MD 20850-3329MD1937-06$3,362,000,742
2American Dietetic Association, Cedda Coastal Empire District Dietetic AssociationPo Box 14182, Savannah, GA 31416GA1940-05$38,390,750
3Southern Motor Carriers Association Inc, Smc3500 Westpark Drive, Peachtree City, GA 30269-3558GA1945-04$19,704,638
4Professional Photographers Of America Inc229 Ptree St Ne Ste 2200, Atlanta, GA 30303-1608GA1933-11$14,284,097
5Georgia Electric Membership Corporation2100 East Exchanqe Place, Tucker, GA 30084-5342GA1978-11$13,326,375
6Metropolitan Atlanta Chamber Of Commerce Inc235 International Blvd, Atlanta, GA 30303-2718GA1936-02$13,195,301
7Georgia Society Of Certified Public Accountants Inc3353 Ptree Rd Ne 400 N Tower, Atlanta, GA 30326GA1997-07$8,151,578
8Associated Regional Accounting Firms Inc1745 North Brown Road, Lawrenceville, GA 30043-8156GA1970-07$7,848,641
9Asian American Hotel Owners Association7000 Peachtree Dnwdy Rd Ne, Atlanta, GA 30328-1655GA1997-03$7,125,264
10Georgia Chamber Of Commerce Inc270 Peachtree St Nw Ste 2200, Atlanta, GA 30303-1283GA1984-05$5,718,113
11Gwinnett Chamber Of Commerce Inc6500 Sugarloaf Pkwy, Duluth, GA 30097-7501GA1965-06$5,347,281
12International Premium Cigar And Pipe Of America IncPO BOX 443, Fortson, GA 31808-0443GA1935-10$3,913,438
13Metro Atlanta Automobile Dealer Association Inc440 Interstate North Pkwy Se, Atlanta, GA 30339-7218GA1943-11$2,658,510
14Southeastern Lumber Manufacturers Association Inc200 Greencastle Rd, Tyrone, GA 30290-2943GA1963-08$2,209,141
15Albany Area Chamber Of Commerce Inc225 W Broad Ave, Albany, GA 31701-2566GA1952-08$1,560,662
16Cumming-Forsyth County Chamber Of Commerce212 Kelly Mill Rd, Cumming, GA 30040-2317GA1992-06$1,285,689
17Georgia Motor Trucking Association Inc2060 Franklin Way Se Ste 200, Marietta, GA 30067-8706GA1943-12$1,232,355
18Greater Hall Chamber Of CommercePO BOX 374, Gainesville, GA 30503-0374GA1978-07$1,224,274
19Wools Of New Zealand LtdAtlanta, GA 30339GA$1,004,921
20Georgia Beer Wholesalers Association Inc3015 Piedmont Road Ne, Atlanta, GA 30305-2609GA1949-07$868,251
21Georgia Automobile Association Dealers2060 Powers Ferry Rd Se, Atlanta, GA 30339-2815GA1942-06$731,961
22Mechanical Industries Council4500 Hugh Howell Rd Ste 250, Tucker, GA 30084-4708GA1965-05$552,648
23Americus Sumter Payroll Development AuthorityPO BOX 602, Americus, GA 31709-0602GA1989-03$334,846
24Catoosa County Area Chamber Of Commerce264 Catoosa Cir, Ringgold, GA 30736-8078GA1989-05$216,900
25Surveying And Mapping Society Of Georgia IncPO BOX 778, Douglasville, GA 30133-0778GA1977-09$195,125
26Washington County Chamber Of Commerce Inc131b W Haynes St, Sandersville, GA 31082-1701GA1976-07$178,736
27Georgia Self Insurers Association Inc233 Peachtree St Ne Ste 2000, Atlanta, GA 30303-1564GA1997-02$168,163
28Pickens Co Chamber Of Commerce IncJasper, GA 30143GA$131,751
29Georgia Airports Association Inc304 Russell Field Rd, Rome, GA 30165-9301GA1993-12$82,505
30Wine & Spirits Guild Of America Inc3530 Vinings Ridge Ct Se, Atlanta, GA 30339-5706GA1979-06$66,430
Number of organizations performing similar types of work
Alaska1
Alabama14
Arkansas10
Arizona16
California106
Colorado19
Connecticut11
District of Columbia76
Delaware7
Florida53
Georgia30
Hawaii5
Iowa18
Idaho2
Illinois81
Indiana24
Kansas13
Kentucky10
Louisiana15
Massachusetts26
Maryland26
Maine3
Michigan31
Minnesota26
Missouri27
Mississippi11
Montana5
North Carolina39
North Dakota1
Nebraska5
New Hampshire6
New Jersey28
New Mexico5
Nevada8
New York89
Ohio41
Oklahoma12
Oregon18
Pennsylvania48
Rhode Island4
South Carolina11
South Dakota9
Tennessee20
Texas75
Utah4
Virginia107
Vermont5
Washington25
Wisconsin20
West Virginia8
Wyoming3
International5
Total1,262
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralGeorgia Society Of Certified Public Accountants Inc3353 Ptree Rd Ne 400 N Tower, Atlanta, GA 30326GA1997-07$8,151,578
SubordinateGeorgia Society Of Certified Public Accountants Inc, Group Return3353 Peachtree Road Ne North Tower, Atlanta, GA 30326GA1997-07$272,372
Number of affiliated organizations
Georgia2
Total2

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