-
TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is atwww.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Inspection
Name of the organization
MONTANA SOCIETY OF CPAS
Employer identification number
81-0304749
81-0304749
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE MONTANA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS IS A MEMBERSHIP ORGANIZATION COMPRISED OF CERTIFIED PUBLIC ACCOUNTANTS, ACCOUNTING STUDENTS AND ASSOCIATE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE NOMINATING COMMITTEE. |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP THROUGH CHANGES IN BY-LAWS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL POLICIES ARE MONITORED AND UPDATED ON A CONSISTENT BASIS AND ENFORCED BY THE BOARD OF DIRECTORS AND MANAGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION AND BENEFITS OF THE EXECUTIVE DIRECTOR CONSISTS OF A BASE SALARY, SEP IRA CONTRIBUTION OF 6%, AND HEALTH INSURANCE PREMIUMS FOR THE EMPLOYEE ONLY. EVERY YEAR THE PERFORMANCE AND REVIEW COMMITTEE AND COMPENSATION COMMITTEE RE-EVALUATE THE EXECUTIVE DIRECTOR'S WAGES AND BENEFITS. THE COMMITTEE UTILIZES DIFFERENT RESOURCES TO DETERMINE A FAIR AND REASONABLE SALARY SUCH AS COMPARISON TO OTHER STATE SOCIETIES AND THE MT DEPARTMENT OF LABOR'S BUREAU OF LABOR AND STATISTICS. SALARY RANGES AND JOB DESCRIPTIONS ARE REVIEWED FORMALLY AS NECESSARY BY THE EXECUTIVE DIRECTOR AND THE PERFORMANCE REVIEW AND COMPENSATION COMMITTEE; MINIMALLY, THE SALARY RANGES AND JOB DESCRIPTIONS MUST BE RE-EVALUATED EVERY THREE YEARS. |
| FORM 990, PART VI, SECTION C, LINE 19 | DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | BANK CHARGES: PROGRAM SERVICE EXPENSES 12,924. MANAGEMENT AND GENERAL EXPENSES 6,718. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,642. COMMITTEE EXPENSE: PROGRAM SERVICE EXPENSES 16,351. MANAGEMENT AND GENERAL EXPENSES 12. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,363. TECHNICAL REVIEW EXPENSE: PROGRAM SERVICE EXPENSES 13,541. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,541. TECHNOLOGY: PROGRAM SERVICE EXPENSES 2,646. MANAGEMENT AND GENERAL EXPENSES 6,501. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,147. POSTAGE: PROGRAM SERVICE EXPENSES 5,852. MANAGEMENT AND GENERAL EXPENSES 2,288. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,140. MAINTENANCE & REPAIRS: PROGRAM SERVICE EXPENSES 3,044. MANAGEMENT AND GENERAL EXPENSES 3,586. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,630. OVERSIGHT - PEER REVIEW: PROGRAM SERVICE EXPENSES 6,363. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,363. TELEPHONE: PROGRAM SERVICE EXPENSES 2,132. MANAGEMENT AND GENERAL EXPENSES 2,826. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,958. AWARDS & SCHOLARSHIPS: PROGRAM SERVICE EXPENSES 4,344. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,344. PUBLICATIONS: PROGRAM SERVICE EXPENSES 3,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,500. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 1,390. MANAGEMENT AND GENERAL EXPENSES 1,223. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,613. DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,389. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,389. PRINTING: PROGRAM SERVICE EXPENSES 1,669. MANAGEMENT AND GENERAL EXPENSES 276. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,945. STAFF TRAINING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,795. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,795. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 1,240. MANAGEMENT AND GENERAL EXPENSES 259. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,499. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 156. MANAGEMENT AND GENERAL EXPENSES 1,226. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,382. CAREER OPPORTUNITY NIGHT EXPENSE: PROGRAM SERVICE EXPENSES 848. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 848. INDUSTRY CONFERENCE EXPENSE: PROGRAM SERVICE EXPENSES 733. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 733. EXHIBITOR'S EXPENSE: PROGRAM SERVICE EXPENSES 514. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 514. 100TH ANNIVERSARY: PROGRAM SERVICE EXPENSES 510. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 510. SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 125. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014
Additional Data
| Software ID: | |
| Software Version: |