TY 2014 Form 990

- TIN:

Form990

Department of the Treasury
Internal Revenue Service

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)

Do not enter social security numbers on this form as it may be made public.

Information about Form 990 and its instructions is at www.IRS.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

A For the 2014 calendar year, or tax year beginning 07-01-2014 , and ending 06-30-2015

BCheck if applicable: Address change Name change Initial return Final return/terminated Amended return Application pending

CName of organization
FLORIDA INSTITUTE OF CERTIFIED PUBLIC
ACCOUNTANTS INC

Doing business as

Number and street (or P.O. box if mail is not delivered to street address)
PO BOX 5437

Room/suite

City or town, state or province, country, and ZIP or foreign postal code
TALLAHASSEE, FL32314

D Employer identification number

59-0578470

E Telephone number

G Gross receipts $ 9,045,651

F Name and address of principal officer:
DEBORAH CURRY
PO BOX 5437
TALLAHASSEE,FL32314

Tax-exempt status: 501(c)(3) 501(c) ( 6 ) LeftBullet

(insert no.) 4947(a)(1) or 527

Website:

WWW.FICPA.ORG

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. (see instructions)

H(c)

Group exemption number MediumBullet

K Form of organization: Corporation Trust Association Other MediumBullet

L Year of formation: 1905

M State of legal domicile: FL

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: SERVING THE DIVERSE NEEDS OF OUR MEMBERS; ENHANCE THEIR COMPETENCY AND PROFESSIONALISM; SUPPORT PROFESSIONAL STANDARDS; PROMOTE THE VALUE OF OUR MEMBERS AND ADVOCATE ON BEHALF OF THE PROFESSION.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	28
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	28
5	Total number of individuals employed in calendar year 2014 (Part V, line 2a) ......	5	61
6	Total number of volunteers (estimate if necessary) .............	6	654
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	125,736
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	8,093,326	8,252,448
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	113,692	133,460
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	148,168	225,880
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	8,355,186	8,611,788
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	70,807	48,625
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	4,135,259	4,086,837
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	4,168,389	4,041,338
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	8,374,455	8,176,800
19	Revenue less expenses. Subtract line 18 from line 12.......	-19,269	434,988
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	10,913,725	10,771,015
21	Total liabilities (Part X, line 26).............	3,822,934	3,198,128
22	Net assets or fund balances. Subtract line 21 from line 20.....	7,090,791	7,572,887

Part II

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name MediumBullet

Firm's EIN MediumBullet

Firm's address MediumBullet

Phone no.

May the IRS discuss this return with the preparer shown above? (see instructions) ..........YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y Form 990 (2014)

Form 990 (2014)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III ..............

Briefly describe the organization’s mission: SERVING THE DIVERSE NEEDS OF OUR MEMBERS; ENHANCE THEIR COMPETENCY AND PROFESSIONALISM; SUPPORT PROFESSIONAL STANDARDS; PROMOTE THE VALUE OF OUR MEMBERS AND ADVOCATE ON BEHALF OF THE PROFESSION.

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ...................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................ Yes No

If "Yes," describe these changes on Schedule O.

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	CPE CLASSES HELD THROUGHOUT THE STATE FOR BOTH MEMBERS AND NON-MEMBERS

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	MONTHLY CHAPTER MEETINGS HELD BY THE LOCAL CHAPTERS AND A VARIETY OF COMMITTEES WHICH USUALLY MEET TWICE A YEAR. SUBSTANTIALLY ALL OF THE MEMBERSHIP PARTICIPATE IN THE LOCAL CHAPTERS.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	THE INSTITUTE PROVIDES A QUALITY REVIEW SERVICE IN CONJUNCTION WITH REQUIREMENTS SET FORTH BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC. FOR ONGOING QUALITY REVIEWS OF CPA FIRMS

	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	THE INSTITUTE HOLDS AN ANNUAL MEMBERSHIP CONVENTION

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

Form 990 (2014)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A........................

Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? ...

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Click to see attachment

..........

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III Click to see attachment

............................

Yes

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Click to see attachment

........................

Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Click to see attachment

...

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment

....................

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Click to see attachment

..............

Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V Click to see attachment

......

Yes

If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI. Click to see attachment

...................

11a

Yes

Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Click to see attachment

.......

11b

Yes

Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Click to see attachment

.......

11c

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX Click to see attachment

............

11d

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Click to see attachment

11e

Yes

Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X Click to see attachment

.........................

11f

Yes

12a

Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment

.................

12a

Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment

12b

Yes

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....

14a

Did the organization maintain an office, employees, or agents outside of the United States?.....

14a

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........

14b

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) ....

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

Form 990 (2014)

Page 4

Part IV

Checklist of Required Schedules (continued)

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment

Yes

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment

Yes

24a

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................

24a

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................

24c

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...

24d

25a

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I....

25a

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................

25b

Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II................ Click to see attachment

Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III......... Click to see attachment

Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV .......................... Click to see attachment

28a

Yes

A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV..................... Click to see attachment

28b

An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment

28c

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment

Yes

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

Yes

If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2... Click to see attachment

35b

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Click to see attachment

Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

Form 990 (2014)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance

Check if Schedule O contains a response or note to any line in this Part V ..............

Yes

Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..

Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Yes

Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?...

Yes

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

Yes

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................

If "Yes," enter the name of the foreign country: MediumBullet

See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................

Organizations that may receive deductible contributions under section 170(c).

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................

If "Yes," did the organization notify the donor of the value of the goods or services provided?.....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................

Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?.........................

Did the sponsoring organization make any taxable distributions under section 4966?...

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........

11b

12a

Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?

12a

If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.

13a

Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....

13b

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

Form 990 (2014)

Page 6

Part VI

Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI ..............

Section A. Governing Body and Management

Yes

Enter the number of voting members of the governing body at the end of the tax year .....................

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

Enter the number of voting members included in line 1a, above, who are independent ...................

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................

Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

Yes

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................

Yes

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .........................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

Yes

If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

10b

Yes

11a

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................

11a

Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....

12a

Did the organization have a written conflict of interest policy? If "No," go to line 13.......

12a

Yes

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Yes

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................

12c

Yes

Did the organization have a written whistleblower policy? ...............

Yes

Did the organization have a written document retention and destruction policy? .........

Yes

Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

Other officers or key employees of the organization ................

15b

Yes

If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).

16a

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................

16a

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............

16b

Section C. Disclosure

List the States with which a copy of this Form 990 is required to be filed MediumBullet

Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other (explain in Schedule O)

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBullet

DEBORAH CURRY
325 W COLLEGE AVENUE
TALLAHASSEE,FL32301 (850) 224-2727

Form 990 (2014)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII ..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet

List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

List all of the organization’s current key employees, if any. See instructions for definition of "key employee."

List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) JEFFREY BARBACCI........................................................................ CHAIR	4.00 .......................	X	X	0	0	0
(2) MARIA THOMAS........................................................................ CHAIR-ELECT	4.00 .......................	X	X	0	0	0
(3) ABIGAIL DUPREE........................................................................ DIRECTOR	3.00 .......................	X	X	0	0	0
(4) PAULETTE HOLDER........................................................................ DIRECTOR	3.00 .......................	X	X	0	0	0
(5) W G SPOOR II........................................................................ DIRECTOR	3.00 .......................	X	X	0	0	0
(6) JOSEPH EPSTEIN........................................................................ DIRECTOR	3.00 .......................	X	X	0	0	0
(7) EDUARDO DUARTE........................................................................ DIRECTOR	3.00 .......................	X	X	0	0	0
(8) CECIL PATTERSON JR........................................................................ DIRECTOR	3.00 .......................	X	X	0	0	0
(9) ALAN WEST........................................................................ DIRECTOR	3.00 .......................	X	X	0	0	0
(10) JENNIFER BARINEAU........................................................................ MEMBER AT LARGE	1.00 .......................	X	X	0	0	0
(11) SHAUN BLOGG........................................................................ MEMBER AT LARGE	1.00 .......................	X	X	0	0	0
(12) MAMIE DAVIS........................................................................ MEMBER AT LARGE	1.00 .......................	X	X	0	0	0
(13) CASEY FLETCHER........................................................................ MEMBER AT LARGE	1.00 .......................	X	X	0	0	0
(14) KEITH JOWERS II........................................................................ MEMBER AT LARGE	1.00 .......................	X	X	0	0	0
(15) BRADLEY GOULD........................................................................ MEMBER AT LARGE	1.00 .......................	X	X	0	0	0
(16) RICK MOYER........................................................................ MEMBER AT LARGE	1.00 .......................	X	X	0	0	0
(17) RONALD JACKSON........................................................................ MEMBER AT LARGE	1.00 .......................	X	X	0	0	0

Form 990 (2014)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)			(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(18) MINDY RANKIN........................................................................ MEMBER AT LARGE	1.00 .......................	X	X		0	0	0
(19) G M STONE........................................................................ MEMBER AT LARGE	1.00 .......................	X	X		0	0	0
(20) BETHANY CARR........................................................................ MEMBER AT LARGE	1.00 .......................	X	X		0	0	0
(21) SCOTT PRICE........................................................................ PAST CHAIR	4.00 .......................	X	X		0	0	0
(22) KENNETH STRAUSS........................................................................ PAST CHAIR	4.00 .......................	X	X		0	0	0
(23) DEBORAH CURRY........................................................................ PRESIDENT/CEO	40.00 .......................	X	X		218,460	0	23,345
(24) JESSICA BEAL........................................................................ REGION 1 REPRESENTATIVE	2.00 .......................	X	X		0	0	0
(25) KATHLYN JORDAN........................................................................ REGION 2 REPRESENTATIVE	2.00 .......................	X	X		0	0	0
(26) MICHAEL HALFAST........................................................................ REGION 3 REPRESENTATIVE	2.00 .......................	X	X		0	0	0
(27) TARSHA JACOBS........................................................................ REGION 4 REPRESENTATIVE	2.00 .......................	X	X		0	0	0
(28) JOHN TAYLOR JR........................................................................ REGION 5 REPRESENTATIVE	2.00 .......................	X	X		0	0	0
(29) RAYMOND KULZICK........................................................................ REGION 6 REPRESENTATIVE	2.00 .......................	X	X		0	0	0
(30) TYLER QUINN........................................................................ ATLANTIC CHAPTER CHAIR	1.00 .......................		X		0	0	0
(31) MARK GULKO........................................................................ ATLANTIC CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(32) HOWARD ISAACS........................................................................ ATLANTIC CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(33) ALEXANDRA DEMOSTHENES........................................................................ ATLANTIC CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(34) ELIZABETH POWELL........................................................................ ATLANTIC CHAPTER TREASURER	1.00 .......................		X		0	0	0
(35) LESLIE MCELHINNEY........................................................................ BREVARD CHAPTER CHAIR	1.00 .......................		X		0	0	0
(36) PATRICIA NELSON........................................................................ BREVARD CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(37) SANDTA MATTOS........................................................................ BREVARD CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(38) LORAINE TAYLOR........................................................................ BREVARD CHAPTER TREASURER	1.00 .......................		X		0	0	0
(39) CESAR CIFUENTES........................................................................ BROWARD CHAPTER CHAIR	1.00 .......................		X		0	0	0
(40) T JAY VITARELLI........................................................................ BROWARD CHAPTER CHAIR-ELEC	1.00 .......................		X		0	0	0
(41) KRISTIAN NENOV........................................................................ BROWARD CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(42) SARAH FUNK........................................................................ BROWARD CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(43) RICHARD JUNG........................................................................ BROWARD CHAPTER TREASURER	1.00 .......................		X		0	0	0
(44) ANDREA RISEN........................................................................ CENTRAL FLORIDA CHAPTER CHAIR	1.00 .......................		X		0	0	0
(45) STEPHANIE ADAMS........................................................................ CENTRAL FLORIDA CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(46) GEORGE FENDER........................................................................ CENTRAL FLORIDA CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(47) KAREN VERGARA........................................................................ CENTRAL FLORIDA CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(48) ALICIA RUTTINGER........................................................................ CENTRAL FLORIDA CHAPTER TREASURER	1.00 .......................		X		0	0	0
(49) BRIAN MACHEK........................................................................ CHIEF FINANCIAL OFFICER	40.00 .......................		X		0	0	0
(50) DONNA SON........................................................................ CHIEF OPERATING OFFICER	40.00 .......................		X		159,441	0	23,336
(51) CHAD BRANSON........................................................................ EMERALD COAST CHAPTER CHAIR	1.00 .......................		X		0	0	0
(52) NICOLE FIFE........................................................................ EMERALD COAST CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(53) STEPHANIE OVERSTREET........................................................................ EMERALD COAST CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(54) ALICEA GORMAN........................................................................ EMERALD COAST CHAPTER TREASURER	1.00 .......................		X		0	0	0
(55) KEVIN MADOK........................................................................ FLORIDA KEYS CHAPTER CHAIR	1.00 .......................		X		0	0	0
(56) DENNIS BISHOP........................................................................ FLORIDA KEYS CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(57) ARNE LEBRATO........................................................................ FLORIDA KEYS CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(58) LINDA JOHNSON........................................................................ FLORIDA KEYS CHAPTER TREASURER	1.00 .......................		X		0	0	0
(59) ROBIN KNUTH........................................................................ GULF COAST CHAPTER CHAIR	1.00 .......................		X		0	0	0
(60) SHELLY PARMET-EVANS........................................................................ GULF COAST CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(61) LEONARD BELLI........................................................................ GULF COAST CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(62) JESSE KOHLER........................................................................ GULF COAST CHAPTER TREASURER	1.00 .......................		X		0	0	0
(63) ANDREW SCHELLENBERG........................................................................ JACKSONVILLE CHAPTER CHAIR	1.00 .......................		X		0	0	0
(64) MATTHEW LENTS........................................................................ JACKSONVILLE CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(65) DARRYL OTT........................................................................ JACKSONVILLE CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(66) LAUREN OTRADOVEC........................................................................ JACKSONVILLE CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(67) ANTHONY COBB........................................................................ JACKSONVILLE CHAPTER TREASURER	1.00 .......................		X		0	0	0
(68) JEFFREY ARDIZON........................................................................ MIAMI-DADE CHAPTER CHAIR	1.00 .......................		X		0	0	0
(69) NESTOR CABALLERO........................................................................ MIAMI-DADE CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(70) ROBERT MATT........................................................................ MIAMI-DADE CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(71) JASON GUDAITIS........................................................................ MIAMI-DADE CHAPTER TREASURER	1.00 .......................		X		0	0	0
(72) AMANDA BONIFAY........................................................................ MIAMI-DOWNTOWN CHAPTER CHAIR	1.00 .......................		X		0	0	0
(73) STEVEN MORRISON........................................................................ MIAMI-DOWNTOWN CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(74) JUAN HIDALGO........................................................................ MIAMI-DOWNTOWN CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(75) ZARAY CABRERA........................................................................ MIAMI-DOWNTOWN CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(76) TODD CHESLA........................................................................ MIAMI-DOWNTOWN CHAPTER TREASURER	1.00 .......................		X		0	0	0
(77) HEMWATIE RUPNARAIN........................................................................ MID-FLORIDA CHAPTER CHAIR	1.00 .......................		X		0	0	0
(78) ASHLEY HOGLUND........................................................................ MID-FLORIDA CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(79) DONNA BLAES........................................................................ MID-FLORIDA CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(80) LISA SEIFFER........................................................................ MID-FLORIDA CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(81) LISA YANES........................................................................ MID-FLORIDA CHAPTER TREASURER	1.00 .......................		X		0	0	0
(82) KIMBERLY TILLER........................................................................ MIRACLE STRIP CHAPTER CHAIR	1.00 .......................		X		0	0	0
(83) GINA SPEASE........................................................................ MIRACLE STRIP CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(84) RUTH MCCLAIN........................................................................ MIRACLE STRIP CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(85) OLENA NEKRASOVA........................................................................ MIRACLE STRIP CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(86) KIMBERLY FOX........................................................................ MIRACLE STRIP CHAPTER TREASURER	1.00 .......................		X		0	0	0
(87) DAVID CHRISTIE........................................................................ NORTH CENTRAL FLORIDA CHAPTER CHAIR	1.00 .......................		X		0	0	0
(88) LORETTA KEEGAN........................................................................ NORTH CENTRAL FLORIDA CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(89) RUTH POPP........................................................................ NORTH CENTRAL FLORIDA CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(90) JAMES HUMPHRIES........................................................................ NORTH CENTRAL FLORIDA CHAPTER TREASURER	1.00 .......................		X		0	0	0
(91) DAVE ROBERTS........................................................................ NORTH DADE/SOUTH BROWARD CHAIR	1.00 .......................		X		0	0	0
(92) CARSHENA ALLISON........................................................................ NORTH DADE/SOUTH BROWARD CHAIR-ELECT	1.00 .......................		X		0	0	0
(93) WASHTI BEJNATH........................................................................ NORTH DADE/SOUTH BROWARD CPE LIASION	1.00 .......................		X		0	0	0
(94) CHERYL BALABAN........................................................................ NORTH DADE/SOUTH BROWARD SECRETARY	1.00 .......................		X		0	0	0
(95) MARCIA GILBERT........................................................................ NORTH SUNCOAST CHAPTER CHAIR	1.00 .......................		X		0	0	0
(96) LAURA VIOLANTE........................................................................ NORTH SUNCOAST CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(97) RONALD COHEN........................................................................ NORTH SUNCOAST CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(98) DAVID DORSEY........................................................................ NORTH SUNCOAST CHAPTER TREASURER	1.00 .......................		X		0	0	0
(99) HEATHER CARESTIA........................................................................ PALM BEACH CHAPTER CHAIR	1.00 .......................		X		0	0	0
(100) WILLIAM WASHINGTON JR........................................................................ PALM BEACH CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(101) MICHELE GURTO........................................................................ PALM BEACH CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(102) GARY BLOCK........................................................................ PALM BEACH CHAPTER TREASURER	1.00 .......................		X		0	0	0
(103) THOMAS BAZLEY........................................................................ POLK COUNTY CHAPTER CHAIR	1.00 .......................		X		0	0	0
(104) BRENT PARRISH........................................................................ POLK COUNTY CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(105) LISA RUSSO SOLARY........................................................................ POLK COUNTY CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(106) JULIE DAVIS........................................................................ POLK COUNTY CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(107) CHARLES BRINTON JR........................................................................ POLK COUNTY CHAPTER TREASURER	1.00 .......................		X		0	0	0
(108) CHRIS BOURDEAU........................................................................ SAILFISH CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(109) WAYNE BEYER........................................................................ SAILFISH CHAPTER TREASURER	1.00 .......................		X		0	0	0
(110) AMY CHAPPEL........................................................................ SALFISH CHAPTER CHAIR	1.00 .......................		X		0	0	0
(111) DEAN SCHUMM........................................................................ SALFISH CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(112) MARI HUFF........................................................................ SALFISH CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(113) MYRA BLASQUEZ........................................................................ SANDSPUR CHAPTER CHAIR	1.00 .......................		X		0	0	0
(114) DAVID LEMAR JR........................................................................ SANDSPUR CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(115) JOHN MORRIS........................................................................ SANDSPUR CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(116) GEORGE THORTON........................................................................ SANDSPUR CHAPTER TREASURER	1.00 .......................		X		0	0	0
(117) NANCY SODERHOLM........................................................................ SOUTH DADE CHAPTER	1.00 .......................		X		0	0	0
(118) MARTHA FELIX........................................................................ SOUTH DADE CHAPTER CHAIR	1.00 .......................		X		0	0	0
(119) JESSICA DIAZ........................................................................ SOUTH DADE CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(120) EILEEN MOULY........................................................................ SOUTH DADE CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(121) MARTIN FORMAN........................................................................ SOUTH DADE CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(122) LYDIA DESNOYERS........................................................................ SOUTH DADE CHAPTER TREASURER	1.00 .......................		X		0	0	0
(123) BRENNA ABBOTT-MARZUCCO........................................................................ SOUTHWEST FLORIDA CHAPTER CHAIR	1.00 .......................		X		0	0	0
(124) MATTHEW MULLER........................................................................ SOUTHWEST FLORIDA CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(125) JORDAN BOYLAN........................................................................ SOUTHWEST FLORIDA CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(126) STACY CARLSON........................................................................ SOUTHWEST FLORIDA CHAPTER TREASURER	1.00 .......................		X		0	0	0
(127) KYLE GAMMON........................................................................ ST. JOHNS RIVER CHAPTER CHAIR	1.00 .......................		X		0	0	0
(128) ANNA NIELSEN........................................................................ ST. JOHNS RIVER CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(129) NATHANAEL WOODRUM........................................................................ ST. JOHNS RIVER CHAPTER TREASURER	1.00 .......................		X		0	0	0
(130) JEREMY HILL........................................................................ SUNCOAST CHAPTER CHAIR	1.00 .......................		X		0	0	0
(131) CHRISTOPHER WARDRUM........................................................................ SUNCOAST CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(132) KARA DANFORTH........................................................................ SUNCOAST CHAPTER TREASURER	1.00 .......................		X		0	0	0
(133) HILDA MORGAN........................................................................ TALLAHASSEE CHAPTER CHAIR	1.00 .......................		X		0	0	0
(134) RICH HEITMEYER........................................................................ TALLAHASSEE CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(135) ARTHUR HART........................................................................ TALLAHASSEE CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(136) JIAJING LIU........................................................................ TALLAHASSEE CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(137) JILL CARLTON........................................................................ VOLUSIA COUNTY CHAPTER CHAIR	1.00 .......................		X		0	0	0
(138) JOHNNY SVAJKO........................................................................ VOLUSIA COUNTY CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(139) LILLIAN CONRAD........................................................................ VOLUSIA COUNTY CHAPTER CPE LIASION	1.00 .......................		X		0	0	0
(140) JEROME CRUITT........................................................................ VOLUSIA COUNTY CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(141) ALFREDO RUIZ........................................................................ VOLUSIA COUNTY CHAPTER TREASURER	1.00 .......................		X		0	0	0
(142) MAGDA FARREN........................................................................ WEST COAST CHAPTER CHAIR	1.00 .......................		X		0	0	0
(143) MARTHA FORD........................................................................ WEST COAST CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(144) STEVEN JANSSEN........................................................................ WEST COAST CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(145) MARSHALL PHILLIPS........................................................................ WEST COAST CHAPTER TREASURER	1.00 .......................		X		0	0	0
(146) SHELDON BERNAU........................................................................ WEST FLORIDA CHAPTER CHAIR	1.00 .......................		X		0	0	0
(147) ROBERT PARE........................................................................ WEST FLORIDA CHAPTER CHAIR-ELECT	1.00 .......................		X		0	0	0
(148) JASON LOEFFLER........................................................................ WEST FLORIDA CHAPTER SECRETARY	1.00 .......................		X		0	0	0
(149) JENNIFER MOSTERT........................................................................ WEST FLORIDA CHAPTER TREASURER	1.00 .......................		X		0	0	0
(150) PAUL BROWN........................................................................ DIRECTOR OF TECHNICAL SERVICES	40.00 .......................			X	106,096	0	17,023

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	483,997	0	63,704

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet

Yes

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................

Yes

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........

Section B. Independent Contractors

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

Form 990 (2014)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII .............

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......
			Business Code
2a	MEMBERSHIP DUES		900099	4,172,775	4,172,775
b	CPE PROGRAMS		511120	3,432,587	3,430,687	1,900
c	PEER REVIEW FEES		900099	357,260	357,260
d	INSTITUTE ENDORSED PRO		900099	155,104	155,104
e	ADVERTISING		511120	134,710	20,874	113,836
f	All other program service revenue .			12	12
g	Total. Add lines 2a–2f........			8,252,448
3	Investment income (including dividends, interest, and other similar amounts).......			104,810			104,810
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents	176,805
b	Less: rental expenses	69,070
c	Rental income or (loss)	107,735
d	Net rental income or (loss).......			107,735	107,735
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	393,443
b	Less: cost or other basis and sales expenses	364,793
c	Gain or (loss)	28,650
d	Net gain or (loss)..........			28,650			28,650
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	MISCELLANEOUS INCOME		900099	118,145	108,145	10,000
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			118,145
12	Total revenue. See Instructions......			8,611,788	8,352,592	125,736	133,460

Form 990 (2014)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses
1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	48,625
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ....
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............
4	Benefits paid to or for members ....
5	Compensation of current officers, directors, trustees, and key employees ....	1,011,759
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages ....	2,278,226
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	140,957
9	Other employee benefits .......	419,471
10	Payroll taxes ...........	236,424
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	18,560
c	Accounting ...........	22,072
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	15,623
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....	194,874
12	Advertising and promotion ....	201,721
13	Office expenses .......	202,654
14	Information technology ......	177,639
15	Royalties ..	236,124
16	Occupancy ...........	290,765
17	Travel ............	200,556
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....	1,173,777
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....	208,268
23	Insurance ..............	101,354
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	CHAPTER OPERATIONS	553,163
b	MISCELLANEOUS	169,451
c	REPAIRS AND MAINTENANCE	101,169
d	UTILITIES	74,293
e	All other expenses	99,275
25	Total functional expenses. Add lines 1 through 24e	8,176,800
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Form 990 (2014)

Page 11


				(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............				1
2	Savings and temporary cash investments .........			2,432,281	2	2,241,437
3	Pledges and grants receivable, net ...........				3
4	Accounts receivable, net .............			151,966	4	161,473
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net .............				7
8	Inventories for sale or use ..............				8
9	Prepaid expenses and deferred charges ..........			219,426	9	207,577
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	5,693,443
b	Less: accumulated depreciation .....	10b	3,205,969	2,596,079	10c	2,487,474
11	Investments—publicly traded securities ..........				11
12	Investments—other securities. See Part IV, line 11 .....			5,486,763	12	5,667,413
13	Investments—program-related. See Part IV, line 11 .....				13
14	Intangible assets ...............			22,027	14
15	Other assets. See Part IV, line 11 ...........			5,183	15	5,641
16	Total assets. Add lines 1 through 15 (must equal line 34)......			10,913,725	16	10,771,015
17	Accounts payable and accrued expenses .........			936,427	17	828,663
18	Grants payable .................				18
19	Deferred revenue ................			2,774,105	19	2,306,909
20	Tax-exempt bond liabilities .............				20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..				21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........				22
23	Secured mortgages and notes payable to unrelated third parties ..				23
24	Unsecured notes and loans payable to unrelated third parties ....				24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			112,402	25	62,556
26	Total liabilities. Add lines 17 through 25.........			3,822,934	26	3,198,128
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			7,033,170	27	7,515,266
28	Temporarily restricted net assets ...........			57,621	28	57,621
29	Permanently restricted net assets ...........				29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........				30
31	Paid-in or capital surplus, or land, building or equipment fund .....				31
32	Retained earnings, endowment, accumulated income, or other funds				32
33	Total net assets or fund balances ...........			7,090,791	33	7,572,887
34	Total liabilities and net assets/fund balances ........			10,913,725	34	10,771,015

Form 990 (2014)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI ..............

Total revenue (must equal Part VIII, column (A), line 12) ............

8,611,788

Total expenses (must equal Part IX, column (A), line 25) ............

8,176,800

Revenue less expenses. Subtract line 2 from line 1 ..............

434,988

Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..

7,090,791

Net unrealized gains (losses) on investments ...............

47,108

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

Other changes in net assets or fund balances (explain in Schedule O) ........

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))

7,572,887

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII .............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

Yes

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? .................

If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

Form 990 (2014)

Page 13

Form 990, Special Condition Description:

Special Condition Description

Form 990 (2014)

Page 14

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet

Complete if the organization is described below. SchCMd Bullet

Attach to Form 990 or Form 990-EZ.
SchCMd Bullet

Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

If the organization answered "Yes" to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" to Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

FLORIDA INSTITUTE OF CERTIFIED PUBLIC
ACCOUNTANTS INC

Employer identification number

59-0578470

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV.

Political expenditures .................................... SchCMd Bullet

Volunteer hours ........................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ......... SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ...... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............

Yes No

Was a correction made? .........................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ................................... SchCMd Bullet

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b.. SchCMd Bullet

Did the filing organization file Form 1120-POL for this year? ..........................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.

For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.

Cat. No. 50084S

Schedule C (Form 990 or 990-EZ) 2014

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check SchCMd Bullet

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......
b	Total lobbying expenditures to influence a legislative body (direct lobbying) .......
c	Total lobbying expenditures (add lines 1a and 1b) ...................
d	Other exempt purpose expenditures ........................
e	Total exempt purpose expenditures (add lines 1c and 1d) ...............
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ......................................	Yes No

4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990 or 990-EZ) 2014

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? .........................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....

Media advertisements? ....................................

Mailings to members, legislators, or the public? .........................

Publications, or published or broadcast statements? .......................

Grants to other organizations for lobbying purposes? .......................

Direct contact with legislators, their staffs, government officials, or a legislative body? ........

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......

Other activities? ..........................

Total. Add lines 1c through 1i ...............................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 .................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ................

Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members .....................

4,172,775

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).

Current year .........................................

360,522

Carryover from last year ....................................

-277,350

Total ............................................

83,172

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

292,094

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................

Taxable amount of lobbying and political expenditures (see instructions) ..............

-208,922

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
PART III-B, LINE 2A	THE ORGANIZATION PARTICIPATES INDIRECTLY IN POLITICAL ACTIVITIES BY EDUCATING THE MEMBERS ABOUT THE FICPA PACS AND HAVING THE OPPORTUNITY TO DONATE MONEY TO THE PACS ON THE MEMBERSHIP DUES STATEMENT.

Schedule C (Form 990 or 990EZ) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

FLORIDA INSTITUTE OF CERTIFIED PUBLIC
ACCOUNTANTS INC

Employer identification number

59-0578470

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenue included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2014

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIII and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....	1,215,619	1,012,451	810,175	779,084	463,471
b	Contributions ........	59,231	80,728	195,732	27,304	308,250
c	Net investment earnings, gains, and losses	-7,293	122,440	6,544	3,787	7,363
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......	1,267,557	1,215,619	1,012,451	810,175	779,084

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

Yes

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Yes

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	1,015,409		1,015,409
b	Buildings ................	3,076,795	1,730,169	1,346,626
c	Leasehold improvements ............
d	Equipment ................	1,601,239	1,475,800	125,439
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				2,487,474

Schedule D (Form 990) 2014

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other (A) FIXED INCOME INVESTMENTS	2,271,874	F
(B) EQUITY INVESTMENTS	3,395,539	F







Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	5,667,413

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes
DUE FROM RELATED PARTY		62,556








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		62,556
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2014

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	8,727,965
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	47,107
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d	69,070
e	Add lines 2a through 2d .....................			2e	116,177
3	Subtract line 2e from line 1.....................			3	8,611,788
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	8,611,788

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	8,245,870
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d	69,070
e	Add lines 2a through 2d......................			2e	69,070
3	Subtract line 2e from line 1.....................			3	8,176,800
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................			4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	8,176,800

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART X, LINE 2:	THE WHOLLY-OWNED FOR-PROFIT SUBSIDIARY (CPA SERVICE CORPORATION) USES THE ASSET AND LIABILITY METHOD OF ACCOUNTING FOR INCOME TAXES AS REQUIRED BY FASB ASC 740, INCOME TAXES. UNDER THIS STATEMENT, CPA SERVICE CORPORATION HAS AN ESTIMATED GROSS DEFERRED TAX ASSET OF APPROXIMATELY $228,000 AT JUNE 30, 2015 AND 2014, RESULTING FROM APPROXIMATELY $671,000 OF INCOME TAX NET OPERATING LOSS CARRYOVERS UNUSED AT JUNE 30, 2015 AND 2014. HOWEVER, DUE TO UNCERTAINTY REGARDING REALIZABILITY, A VALUATION ALLOWANCE HAS BEEN RECORDED IN THE FULL AMOUNT OF THE ESTIMATED DEFERRED TAX ASSETS AS OF JUNE 30, 2015 AND 2014. THEREFORE, THERE WAS NO NET DEFERRED INCOME TAX BENEFIT RECOGNIZED BY CPA SERVICE CORPORATION FOR THE YEARS ENDED JUNE 30, 2015 AND 2014. THE UNUSED NET OPERATING LOSS IS AVAILABLE TO OFFSET FUTURE TAXABLE INCOME OF CPA SERVICE CORPORATION. THESE CARRYFORWARDS WILL BEGIN TO EXPIRE DURING THE YEAR ENDING JUNE 30, 2019. THE INSTITUTE IMPLEMENTED THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. AS OF JUNE 30, 2015, THE INSTITUTE HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FEDERAL AND STATE INCOME TAX RETURNS OF THE INSTITUTE ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THE OPEN YEARS ARE THE FISCAL YEARS ENDED JUNE 30, 2012 THROUGH 2015.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 69,070.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 69,070.

Schedule D (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization
FLORIDA INSTITUTE OF CERTIFIED PUBLIC
ACCOUNTANTS INC

Employer identification number
59-0578470

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section if applicable	(e) Amount of non-cash assistance	(h) Purpose of grant or assistance
(1) FLORIDA INSTITUTE OF CPAS EDUCATIONAL FOUNDATION INC PO BOX 5437 TALLAHASSEE,FL32308	59-6152454	501(C)(3)	48,625	IN-KIND CONTRIBUTION

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2014

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a)Type of grant or assistance	(b)Number of recipients	(c)Amount of cash grant	(d)Amount of non-cash assistance	(e)Method of valuation (book, FMV, appraisal, other)	(f)Description of non-cash assistance

Part IV

Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.

Return Reference	Explanation

Schedule I (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

FLORIDA INSTITUTE OF CERTIFIED PUBLIC
ACCOUNTANTS INC

Employer identification number

59-0578470

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2014

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column(B) reported as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1DEBORAH CURRYPRESIDENT/CEO	(i) (ii)	191,250 ............................... 0	20,000 ............................... 0	7,210 ............................... 0	4,002 ............................... 0	19,343 ............................... 0	241,805 ............................... 0	0 ............................... 0
2DONNA SONCHIEF OPERATING OFFICER	(i) (ii)	141,888 ............................... 0	15,000 ............................... 0	2,553 ............................... 0	5,075 ............................... 0	18,261 ............................... 0	182,777 ............................... 0	0 ............................... 0

Schedule J (Form 990) 2014

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

Schedule L
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet

Attach to Form 990 or Form 990-EZ.
MediumBullet

Information about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

FLORIDA INSTITUTE OF CERTIFIED PUBLIC
ACCOUNTANTS INC

Employer identification number

59-0578470

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e)Original principal amount	(f)Balance due	(g) In default?		(h) Approved by board or committee?		(i)Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e)Original principal amount	(f)Balance due	Yes	No	Yes	No	Yes	No






Total ...... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990 or 990-EZ) 2014

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) PAT PATTERSON	BOARD MEMBER	92,183	SEE SCH. O		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation
SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:	(A) NAME OF PERSON: PAT PATTERSON(D) DESCRIPTION OF TRANSACTION: PAT IS A SPEAKER FOR THE ASSOCIATION AND GETS COMPENSATED FOR HIS SPEAKING. PERSONALLY, PAT WAS PAID $92,183 FOR SPEAKING ENGAGEMENTS.

Schedule L (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(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.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

FLORIDA INSTITUTE OF CERTIFIED PUBLIC
ACCOUNTANTS INC

Employer identification number

59-0578470

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	MEMBERSHIP CONSISTS OF ACCOUNTANTS OR ACCOUNTING STUDENTS THROUGHOUT THE STATE OF FLORIDA.
FORM 990, PART VI, SECTION A, LINE 7A	THE GOVERNING BODY IS SELECTED BY A NOMINATING COMMITTEE, WHICH IS MADE UP OF MEMBERS, WHO RECOMMEND THE SLATE OF OFFICERS TO THE BOARD OF GOVERNORS.
FORM 990, PART VI, SECTION B, LINE 11	THE FINANCE AND OFFICE ADVISORY COMMITTEE HAD APPOINTED A SUB COMMITTEE THAT IS RESPONSIBLE ON BEHALF OF THE GOVERNING BODY FOR REVIEWING THE DRAFT FORM 990. THE FINANCE AND OFFICE ADVISORY COMMITTEE APPROVES THE DRAFT FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	EACH YEAR MEMBERS OF THE BOARD OF GOVERNORS ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY STATEMENT AND DISCLOSE ANY CONFLICTS.
FORM 990, PART VI, SECTION B, LINE 15	THERE IS A COMPENSATION COMMITTEE WHO REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND COMPENSATION. THEIR FINDINGS ARE PRESENTED TO THE FINANCE AND EXECUTIVE COMMITTEES. AT THE CURRENT TIME, THE EXECUTIVE DIRECTOR'S SALARY IS INCLUDED IN HER CONTRACT. SALARY SURVEYS ARE USED TO BENCHMARK ALL SALARIES, INCLUDING KEY EMPLOYEES. ANNUAL EVALUATIONS ARE DONE AND THE EXECUTIVE DIRECTOR, WITH THE HELP OF THE HR DIRECTOR, RECOMMENDS KEY EMPLOYEE'S COMPENSATION. IN ADDITION, THE FINANCE AND EXECUTIVE COMMITTEE ALSO APPROVE KEY EMPLOYEE SALARY RECOMMENDATIONS.
FORM 990, PART VI, SECTION C, LINE 19	THE ANNUAL AUDIT REPORT IS POSTED TO THE WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C	THERE HAVE BEEN NO CHANGES FROM THE PREVIOUS YEAR.

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:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

FLORIDA INSTITUTE OF CERTIFIED PUBLIC
ACCOUNTANTS INC

Employer identification number

59-0578470

Part I

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) FICPA EDUCATIONAL FOUNDATION INC PO BOX 5437 TALLAHASSEE,FL32314 59-6152454	EDUCATION	FL	501(C)(3)	509(A)(2)			No
(2) FLORIDA CPA POLITICAL ACTION COMMITTEE INC 325 W COLLEGE AVENUE TALLAHASSEE,FL32301 59-1807799	POLITICAL ORGANIZATION	FL	527				No
(3) FLORIDA CPA POLITICAL ACTION COMMITTEE - NORTH INC 325 W COLLEGE AVENUE TALLAHASSEE,FL32301 59-3714760	POLITICAL ORGANIZATION	FL	527				No
(4) FLORIDA CPA POLITICAL ACTION COMMITTEE - SOUTH INC 325 W COLLEGE AVENUE TALLAHASSEE,FL32301 59-3714764	POLITICAL ORGANIZATION	FL	527				No
(5) FLORIDA CPA POLITICAL ACTION COMMITTEE - CENTRAL INC 325 W COLLEGE AVENUE TALLAHASSEE,FL32301 59-3714762	POLITICAL ORGANIZATION	FL	527				No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2014

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets		Yes	No
(1) CPA SERVICE ORGANIZATION PO BOX 5437 TALLAHASSEE,FL32314 59-3453428	SALE OF SECURITIES	FL	FICPA	C		86	100.000 %	Yes

Schedule R (Form 990) 2014

Page 3

Part V

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .

Yes

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) FICPA EDUCATIONAL FOUNDATION	O	48,625	IN-KIND CONTRIBUTIONS

Schedule R (Form 990) 2014

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2014

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2014

Additional Data

Software ID:
Software Version: