Case Study:
California Society of CPAs (CalCPA)
Preparing for a Robust Future with a Simplified and Effective Dues Structure
CHALLENGE 
The California Society of CPAs (CalCPA) had enjoyed steady membership growth over the years, but it was challenged by a complicated dues structure. Membership was divided into 15 categories, and the organization granted free lifetime membership to CPAs with more than 40 years of tenure in the society. Like many associations, CalCPA was witnessing a graying of its membership, meaning this policy had the potential to become a drain on the society’s finances as more members mature into this category.
CalCPA sought McKinley Marketing’s expertise in creating a dues model that would:
- Simplify the dues structure based on research and an understanding of the association industry;
- Ensure ongoing membership value;
- Provide justification for either retaining or eliminating the lifetime membership benefit;
- Gain the support of both the association’s leaders and rank-in-file members.
APPROACH
To assist CalCPA, McKinley embarked on a comprehensive research effort that included qualitative surveys with staff, association volunteers and members; a quantitative electronic survey of current members and a benchmarking study to observe how associations with similar characteristics handled their membership dues structures. Upon completion of the research, McKinley analyzed the data and created a series of possible dues structures that would both fit the society’s needs and meet the expectations of members. The models were based not only on information on the value of membership, but also on members’ price sensitivity and research-based predictions of members response to changes in membership categories. The models provided financial implications for each scenario, as well as projections for how each structure would affect staff from a communications and operations perspective.
RESULTS
After studying the various scenarios, McKinley recommended that CalCPA:
- Consolidate several dues categories, reducing the gap between dues for more tenured members versus CPAs who are new to the association;
- Increase revenue opportunities through moderate dues increases in some categories;
- Consider rewriting the rules of its Lifetime Membership benefit in a way that would maintain goodwill with long-time members, but would significantly scale back the projections of lost revenue that the society could suffer by continuing its current policy.
Ultimately, McKinley’s analysis allowed CalCPA to address member dues with a rational, data driven approach that yielded a more intuitive and sustainable structure.