ARKANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 716057322) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1959

Legal Domicile

Principal Officer

MARSHA MOFFITT

Phone

5016648739

Tax Period

2024-04-01 to 2025-03-31

ARKANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, founded in 1959, is a community nonprofit that reported $1.5M in total revenue in fiscal year 2017. Expenses of $1.3M left a modest 14% surplus.

Mission

TO PROVIDE CONTINUING EDUCATON AND INFORMATION NECESSARY FOR CERTIFIED PUBLIC ACCOUNTANTS TO MEET PROFESSIONAL STANDARDS.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $613,862

Program Service Revenue $516,200

Investment Income $51,381

Other Revenue $87,904

TOTAL REVENUE $1,269,347

Expense Breakdown

Grants Paid $0

Salaries & Benefits $634,418

Fundraising Expenses $3,800

Program Expenses $682,094

Other Expenses $679,245

TOTAL EXPENSES $1,313,663

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,269,347	$1,343,277	-0.1%
Expenses	$1,313,663	$1,214,924	+0.1%
Net Income	$-44,316	$128,353	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

232

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$169,993

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY F BECKWITH	CHAIR	8.00	Officer Director	$0	$0	$0
DEANA INFIELD	CHAIR - ELECT	1.00	Officer Director	$0	$0	$0
JEREMY WATSON	VICE CHAIR	1.00	Officer Director	$0	$0	$0
WILLIAM PUCKETT	SECRETARY	1.00	Officer Director	$0	$0	$0
JAYE GASAWAY	TREASURER	1.00	Officer Director	$0	$0	$0
ALFRED BALDWIN	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTOPHER BROWN	DIRECTOR	1.00	Director	$0	$0	$0
JACK CHAMI	DIRECTOR	1.00	Director	$0	$0	$0
LOU ANNE EMRICH	DIRECTOR	1.00	Director	$0	$0	$0
ELIZABETH KNIPSCHEER	DIRECTOR	1.00	Director	$0	$0	$0
STEVEN MUZATKO	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT SCHICHTL	DIRECTOR	1.00	Director	$0	$0	$0
BLAIR TROTTER	DIRECTOR	1.00	Director	$0	$0	$0
DAVID VADEN	DIRECTOR	1.00	Director	$0	$0	$0
MARSHA MOFFITT	EXECUTIVE DIRECTOR	40.00	Officer	$157,535	$12,458	$169,993

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,269,347	$1,313,663	$4,461,521	$-44,316
2024	$1,343,277	$1,214,924	$4,387,728	$128,353
2023	$1,264,629	$1,129,831	$3,891,407	$134,798
2022	$1,346,521	$1,074,615	$3,889,268	$271,906
2021	$1,489,436	$1,007,264	$3,704,764	$482,172
2018	$1,489,685	$1,278,456	$2,723,321	$211,229

ARKANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS