Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
EIN 04-6139571 • 501(c)3 • Boston, MA
Profile
The mission of the mscpa's educational foundation is to inspire and support the next generation of cpas in massachusetts.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Assets
Down$1,251,817
Down $332,671 (-21%) from 2024
Liabilities
Down$238,421
Down $179,579 (-43%) from 2024
Net Assets
Down$1,013,396
Down $153,092 (-13%) from 2024
Revenue
Down$2,477,819
Down $136,335 (-5.2%) from 2024
Expenses
Up$2,643,898
Up $41,913 (+1.6%) from 2024
Net Income
Down-$166,079
Down $178,248 (-1465%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of the mscpa's educational foundation is to inspire and support the next generation of cpas in massachusetts.
The educational foundation of the mscpa supports the continuing professional education of members of the mscpa, as well as non-members, by providing seminars, conferences, and other offerings which assist in fulfilling the certification requirements regarding education for cpa's. In addition, the foundation provides scholarships, grants, and other awards to recognize and encourage students who are actively pursuing a career in accounting.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $148,392 | $408,202 | ▲ $259,810 |
| Savings and Temporary Cash Investments | $779,800 | $399,722 | ▼ $380,078 |
| Cash and Non-Interest-Bearing Accounts | $324,148 | $205,552 | ▼ $118,596 |
| Prepaid Expenses and Deferred Charges | $61,540 | $144,449 | ▲ $82,909 |
| Pledges and Grants Receivable | $12,400 | $5,025 | ▼ $7,375 |
| Total Assets | $1,584,488 | $1,251,817 | ▼ $332,671 |
| Other Assets Total | $258,208 | $88,867 | ▼ $169,341 |
| Liabilities | |||
| Deferred Revenue | $172,401 | $211,141 | ▲ $38,740 |
| Accounts Payable and Accrued Expenses | $63,099 | $22,280 | ▼ $40,819 |
| Grants Payable | $182,500 | $5,000 | ▼ $177,500 |
| Total Liabilities | $418,000 | $238,421 | ▼ $179,579 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,119,877 | $960,503 | ▼ $159,374 |
| Net Assets With Donor Restrictions | $46,611 | $52,893 | ▲ $6,282 |
| Total Net Assets Fund Balance | $1,166,488 | $1,013,396 | ▼ $153,092 |
| Total Liabilities and Net Assets / Fund Balance | $1,584,488 | $1,251,817 | ▼ $332,671 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $88,867 | - | - |
| Other Securities | $408,202 | - | - |
| Name | Title |
|---|---|
| Robert S Miller | Chairperson |
| Amy K Phelan | Director |
| Amy a Pitter | Director |
| Gabriel Fernandez | Director |
| James Christenson | Director |
| John M Micalizzi | Director |
| Kerry a Stakem | Director |
| Marquis D Cooper | Director |
| Mary-joan P Potvin | Director |
| Melissa J Sawyer | Director |
| Santiago a Fernandez-suarez | Director |
| Shanikwa D Davis | Director |
| Sophia R Elton | Director |
| William D Mahoney | Director |
| Zachary M Donah | Treasurer/secretary |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Surgent Mccoy Cpe LLC | Provide Speakers & Cpe Material | 237 LANCASTER AVE, Devon, PA 19333 | $291,531 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,460,398 |
| Grants and Similar Amounts Paid | $183,500 |
| Total Fundraising Expense | $43,157 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $1,195,452 | - | - | $1,195,452 |
| Fees for Services Other | $765,808 | $291,035 | $43,157 | $1,100,000 |
| Grants to Domestic Individuals | $182,500 | - | - | $182,500 |
| All Other Expenses | $60,639 | - | - | $60,639 |
| Other Expenses | $27,605 | - | - | $27,605 |
| Travel | $14,516 | - | - | $14,516 |
| Office Expenses | $8,791 | - | - | $8,791 |
| Grants to Domestic Orgs | $1,000 | - | - | $1,000 |
| Total Functional Expenses | $2,309,706 | $291,035 | $43,157 | $2,643,898 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,665,043 |
| Expenses per Audited Statements | $2,643,898 |
| Total Expenses per Form 990 | $2,643,898 |
| Expenses Not Reported on Form 990 | $21,145 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $21,145 |
| Fundraising Gross Income | $18,665 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Outing | $32,677 | $18,665 | $2,333 | $16,332 |
| Total Events | $32,677 | $18,665 | $21,145 | $-2,480 |
“The foundation's members are the members of the board of directors of the massachusetts society of certified public accountants.”
“The foundation's members elect its board of directors.”
“The massachusetts society of cpa's board must approve any changes to the by-laws of the educational foundation of mscpa's.”
“Prior to filing form 990, the audit committee of the massachusetts society of cpa's ("society") reviewed the form 990. The committee reported to the society's board of directors and form 990 was provided to the foundation's board members.”
“The foundation's conflict of interest policy is reviewed annually to ensure that the policy continues to be appropriate and is updated as needed. The foundation's conflict of interest policy covers the members of the foundation's board of directors. New board members are provided a copy of the conflict of interest policy and complete a conflict of interest questionnaire. Thereafter, semi-annually the foundation's board of directors complete a conflict of interest questionnaire. Disclosure of a potential or actual conflict of interest involving directors is made to the chairman of the board (or if she or he is the one with the conflict, then to the board vice-chairman). These potential and actual conflicts of interest are discussed and resolved with the board. The person with a conflict would be recused from any related discussion.”
“Financial statements and the articles of organization are available upon request. Generally other governing documents and conflict of interest policy are not available to the public. In addition, financial statements are attached to the ma form pc filed with the attorney general's office. This form is open to public inspection.”
“Administrative services reimbursed to ma society of cpa's, inc. 04-2055313: program service expenses 765,808. Management and general expenses 291,035. Fundraising expenses 43,157. Total expenses 1,100,000.”
“There was no change to the oversight of the year-end audit or the selection process of the independent accountant during the year.”
“Direct fundraising expenses -21,145.”
“Direct fundraising expenses 21,145.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 63099 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 22280 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE EDUCATIONAL FOUNDATION OF THE MSCPA SUPPORTS THE CONTINUING PROFESSIONAL EDUCATION OF MEMBERS OF THE MSCPA, AS WELL AS NON-MEMBERS, BY PROVIDING SEMINARS, CONFERENCES, AND OTHER OFFERINGS WHICH ASSIST IN FULFILLING THE CERTIFICATION REQUIREMENTS REGARDING EDUCATION FOR CPA'S. IN ADDITION, THE FOUNDATION PROVIDES SCHOLARSHIPS, GRANTS, AND OTHER AWARDS TO RECOGNIZE AND ENCOURAGE STUDENTS WHO ARE ACTIVELY PURSUING A CAREER IN ACCOUNTING. |
| IRS990/AllOtherContributionsAmt | 0 | 233355 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 60639 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 60639 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ZACHARY DONAH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6175564000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 105 CHAUNCY STREET 10TH FLOOR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOSTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 021111726 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 324148 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 205552 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1195452 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1195452 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 291531 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 237 LANCASTER AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | DEVON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 19333 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SURGENT MCCOY CPE LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | PROVIDE SPEAKERS & CPE MATERIAL |
| IRS990/ContriRptFundraisingEventAmt | 0 | 14012 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 247367 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 183500 |
| IRS990/CYInvestmentIncomeAmt | 0 | 17674 |
| IRS990/CYOtherExpensesAmt | 0 | 2460398 |
| IRS990/CYOtherRevenueAmt | 0 | -2480 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2215258 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -166079 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2643898 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 43157 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2477819 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 172401 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 211141 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE CPE PROGRAM PROVIDES A BROAD RANGE OF HIGH-QUALITY, COST EFFECTIVE CONTINUING EDUCATION THAT ASSISTS CPAS IN MEETING STATE LICENSING REQUIREMENTS AND IMPROVING THEIR PROFESSIONAL SKILLS. THE PROGRAM ACCOMPLISHES THIS THROUGH OUR SEMINARS, CONFERENCES, IN-HOUSE CPE, SELF STUDY AND WEBINARS. THE CPE PROGRAM OFFERS OVER 175 SEMINARS, 10 CONFERENCES, 4 INFOSHARES AND OVER 5,000 WEBINARS DONE IN BOTH LIVE AND VIRTUAL FORMATS. IN ADDITION, THE SOCIETY OFFERS 20 FREE CPE PROGRAMS, SO THEIR MEMBERS CAN EARN UP TO 20 CPE CREDITS AT NO ADDITIONAL COST. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 46611 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 52893 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1891846 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 43157 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 291035 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 765808 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1100000 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 33658 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROBERT S MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ZACHARY M DONAH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAMES CHRISTENSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARQUIS D COOPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SHANIKWA D DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SOPHIA R ELTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GABRIEL FERNANDEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SANTIAGO A FERNANDEZ-SUAREZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | WILLIAM D MAHONEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JOHN M MICALIZZI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | AMY K PHELAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | AMY A PITTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | MARY-JOAN P POTVIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | MELISSA J SAWYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | KERRY A STAKEM |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 260671 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 146676 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER/SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1965 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 1 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 14012 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 21145 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 18665 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 182500 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 5000 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 182500 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 182500 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 1000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1000 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2498964 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 17674 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17674 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 148392 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 408202 |
| IRS990/IRPDocumentCnt | 0 | 28 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF THE MSCPA'S EDUCATIONAL FOUNDATION IS TO INSPIRE AND SUPPORT THE NEXT GENERATION OF CPAS IN MASSACHUSETTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1166488 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1013396 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -2480 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -2480 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 12987 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1119877 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 960503 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8791 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8791 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 258208 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 88867 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | STUDENT PROGRAMING |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 53395 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 27605 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 53395 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 27605 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 12400 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 5025 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 61540 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 144449 |
| IRS990/PrincipalOfficerNm | 0 | ZACHARY DONAH |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTINUING EDUC. FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2203418 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 11840 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2203418 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 11840 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE EDUCATIONAL FOUNDATION GRANTS PROGRAM AWARDED 48 SCHOLARSHIPS TOTALING $183,500 TO ASSIST STUDENTS IN THE PURSUIT OF AN ACCOUNTING DEGREE. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 417860 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 183500 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 11840 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 230490 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 179285 |
| IRS990/PYInvestmentIncomeAmt | 0 | 20841 |
| IRS990/PYOtherExpensesAmt | 0 | 2422700 |
| IRS990/PYOtherRevenueAmt | 0 | -4171 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2366994 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 12169 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 2601985 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2614154 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -166079 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2203418 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 779800 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 399722 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 25000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 27000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 30000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 30000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 117000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 247367 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 230490 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 229897 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 184382 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 153140 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1045276 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 17674 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 20841 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8642 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 87 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 173 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 47417 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 2215258 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 2366994 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2102921 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1827864 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1296769 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 9809806 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 18665 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 15790 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 13020 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 11705 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2898 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 62078 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 17674 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 20841 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8642 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 87 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 173 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 47417 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00430 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00290 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98500 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98790 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 10800160 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 25000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 27000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 30000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 30000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 117000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2481290 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2613274 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2345838 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2023951 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1452807 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 10917160 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2498964 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2634115 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2354480 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2024038 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1452980 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 10964577 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 21145 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2643898 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 12987 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 88867 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM AFFILIATE - MSCPA |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 21145 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -21145 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 408202 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | US TREASURY NOTES |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 12987 |
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