Civic Intelligence

Washington CPA Foundation

990 • Fiscal year 2015 • EIN 23-7447914

Jun 01, 2014 to May 31, 2015 • Filed on Mar 11, 2016

902 140th Avenue NEBellevue, WA 98005

(425) 644-4800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

59th percentile

0.09x

Higher debt load relative to assets than 59% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

89th percentile

0.96x

Higher debt load relative to revenue than 89% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

21st percentile

-10%

Higher net margin than 21% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

90th percentile

$111,136

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 163.3% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

57th percentile

3.6%

Faster asset growth than 57% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

34th percentile

-3.8%

Faster revenue growth than 34% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$706,498

Up $24,561 (+3.6%) from 2014

Net Assets

Up

$640,820

Up $21,563 (+3.5%) from 2014

Liabilities

Up

$65,678

Up $2,998 (+4.8%) from 2014

Revenue

Down

$68,070

Down $2,693 (-3.8%) from 2014

Expenses

Down

$74,928

Down $6,105 (-7.5%) from 2014

Net Income

Up

-$6,858

Up $3,412 (+33%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $487,530Liabilities 2010: $70,851Net Assets 2010: $416,6792010Assets 2011: $575,669Liabilities 2011: $60,657Net Assets 2011: $515,0122011Assets 2012: $578,443Liabilities 2012: $65,374Net Assets 2012: $513,0692012Assets 2013: $639,736Liabilities 2013: $61,205Net Assets 2013: $578,5312013Assets 2014: $681,937Liabilities 2014: $62,680Net Assets 2014: $619,2572014Assets 2015: $706,498Liabilities 2015: $65,678Net Assets 2015: $640,8202015Assets 2016: $2,920,863Liabilities 2016: $1,454,084Net Assets 2016: $1,466,7792016Assets 2017: $5,530,996Liabilities 2017: $3,217,501Net Assets 2017: $2,313,4952017Assets 2018: $5,707,737Liabilities 2018: $3,256,474Net Assets 2018: $2,451,2632018Assets 2019: $5,531,995Liabilities 2019: $3,073,907Net Assets 2019: $2,458,0882019Assets 2020: $5,464,802Liabilities 2020: $2,928,833Net Assets 2020: $2,535,9692020Assets 2021: $6,333,486Liabilities 2021: $3,180,134Net Assets 2021: $3,153,3522021Assets 2022: $5,633,058Liabilities 2022: $2,698,970Net Assets 2022: $2,934,0882022Assets 2023: $5,142,410Liabilities 2023: $2,319,417Net Assets 2023: $2,822,9932023Assets 2024: $5,422,524Liabilities 2024: $2,297,630Net Assets 2024: $3,124,8942024Assets 2025: $5,680,263Liabilities 2025: $2,458,638Net Assets 2025: $3,221,6252025

Highlighted filing

2015

Assets$706,498
Liabilities$65,678
Net Assets$640,820

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $48,2322010Expenses 2011: $46,4152011Expenses 2012: $70,8162012Expenses 2013: $64,2402013Revenue 2014: $70,763Expenses 2014: $81,033Net Income 2014: -$10,2702014Revenue 2015: $68,070Expenses 2015: $74,928Net Income 2015: -$6,8582015Revenue 2016: $885,892Expenses 2016: $68,092Net Income 2016: $817,8002016Revenue 2017: $834,418Expenses 2017: $127,139Net Income 2017: $707,2792017Revenue 2018: $167,400Expenses 2018: $149,718Net Income 2018: $17,6822018Revenue 2019: $182,431Expenses 2019: $178,465Net Income 2019: $3,9662019Revenue 2020: $218,234Expenses 2020: $203,543Net Income 2020: $14,6912020Revenue 2021: $297,692Expenses 2021: $185,584Net Income 2021: $112,1082021Revenue 2022: $308,026Expenses 2022: $211,798Net Income 2022: $96,2282022Revenue 2023: $160,694Expenses 2023: $234,018Net Income 2023: -$73,3242023Revenue 2024: $172,629Expenses 2024: $270,292Net Income 2024: -$97,6632024Revenue 2025: $173,438Expenses 2025: $311,727Net Income 2025: -$138,2892025

Highlighted filing

2015

Revenue$68,070
Expenses$74,928
Net Income-$6,858
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Mar 11, 2016
Return Version
2014v6.0
Gross Receipts
$68,070
Mission and Program Overview

Mission

The purpose of the washington cpa foundation is to strengthen and expand the profession by advancing and investing in the accounting profession.

The washington cpa foundation, cpas and others are advancing the profession. Our donors make educational opportunities a reality for talented accounting undergraduate, graduate and phd candidates.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$568,774$606,278▲ $37,504
Cash and Non-Interest-Bearing Accounts$43,204$54,194▲ $10,990
Savings and Temporary Cash Investments$60,229$31,234▼ $28,995
Accounts Receivable$9,730$14,792▲ $5,062
Total Assets$681,937$706,498▲ $24,561
Liabilities
Accounts Payable and Accrued Expenses$56,000$64,000▲ $8,000
Grants Payable$6,680$1,678▼ $5,002
Total Liabilities$62,680$65,678▲ $2,998
Net Assets / Fund Balance
Unrestricted Net Assets$445,690$463,548▲ $17,858
Permanently Rstr Net Assets$100,000$100,000→ $0
Temporarily Rstr Net Assets$73,567$77,272▲ $3,705
Total Net Assets Fund Balance$619,257$640,820▲ $21,563
Total Liabilities and Net Assets / Fund Balance$681,937$706,498▲ $24,561

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$125,987-▲ $8,613-$131,092
2013$115,905-▲ $13,557-$125,987
2012$102,398-▲ $16,950-$115,905
2011$106,966-▼ $1,162-$102,398
2010$93,857-▲ $18,510-$106,966
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Kimberly ScottExecutive DirectorFT$111,136$111,136

Board Members and Trustees

NameTitle
Susie Thomson-sinesPresident
Brett JordanVice President
Bill WellsTrustee
Bob ColeTrustee
Carmen AguiarTrustee
Kiyosha BairdTrustee
Luke ZarecorTrustee
Mary MarinoTrustee
Pat BohanTrustee
Rick GreavesTrustee
Tom BourneTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$56,640
Program Service Revenue
$0
Investment Income
$11,430
Other Revenue
$0
All Other Contributions
$56,640
Change in Net Assets
$-6,858
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$64,000
Other Expenses$10,928
Total Fundraising Expense$7,936
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$64,000--$64,000
Fees for Service Investment Mgmnt Fees-$2,339-$2,339
Other Expenses-$75$7,936$75
Total Functional Expenses$64,000$2,992$7,936$74,928
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The members of the organization are the members of the board of directors of the washington society of certified public accountants and all have equal voting rights.

Form 990, Part VI, Section A, Line 7A

The members elect all of the trustees.

Form 990, Part VI, Section A, Line 7B

The members of the organization must approve any amendments to the bylaws.

Form 990, Part VI, Section B, Line 11

The organization will send out electronically a copy of the form 990 to all members of the board of trustees prior to filing the form with the irs. The executive director of the organization will review the form 990 prior to filing the form with the irs.

Form 990, Part VI, Section B, Line 12C

Each year, trustees sign a new conflict of interest form. In the form, they must also disclose if they've provided a letter of reference for any scholarship applicants.

Form 990, Part VI, Section C, Line 19

Governing documents and the financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Washington CPA Foundation
EIN
23-7447914
Phone
4256444800
Address
902 140TH AVENUE NE, BELLEVUE, WA 98005

Signing Officer

Name
Kimberly Scott
Title
Executive Director
Phone
4256444800
Signed
2016-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly Scott
Formed
1974
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Johnson Stone & Pagano Ps
Address
1501 REGENTS BLVD SUITE 100, FIRCREST, WA 98466
Preparer
Michael Mccrabb
Phone
2535667070
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed.

Financial Statement Notes

PART V, LINE 4:

Endowment funds are to be held in perpetuity. Investment income from the fund is to be used for scholarships.

PART X, LINE 2:

No uncertain tax positions were addressed in the organization's financial statement footnotes.

Raw XML AppendixShowing 400 of 455 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt056000
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt064000
IRS990/AccountsReceivableGrp/BOYAmt09730
IRS990/AccountsReceivableGrp/EOYAmt014792
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE WASHINGTON CPA FOUNDATION, CPAS AND OTHERS ARE ADVANCING THE PROFESSION. OUR DONORS MAKE EDUCATIONAL OPPORTUNITIES A REALITY FOR TALENTED ACCOUNTING UNDERGRADUATE, GRADUATE AND PHD CANDIDATES.
IRS990/AllOtherContributionsAmt056640
IRS990/AmendedReturnInd0X
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0TRINA DOTY
IRS990/BooksInCareOfDetail/PhoneNum04256444800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0902 140 AVE NE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BELLEVUE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098005
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt043204
IRS990/CashNonInterestBearingGrp/EOYAmt054194
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt056640
IRS990/CYGrantsAndSimilarPaidAmt064000
IRS990/CYInvestmentIncomeAmt011430
IRS990/CYOtherExpensesAmt010928
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-6858
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt074928
IRS990/CYTotalFundraisingExpenseAmt07936
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt068070
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO PROVIDE SCHOLARSHIPS FOR COLLEGE-LEVEL ACCOUNTING STUDENTS AND PHD CANDIDATES AND TO ENHANCE THE KNOWLEDGE WITHIN THE ACCOUNTING PROFESSION.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt064000
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt02339
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt02339
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1111754
IRS990/Form990PartVIISectionAGrp/PersonNm0SUSIE THOMSON-SINES
IRS990/Form990PartVIISectionAGrp/PersonNm1BILL WELLS
IRS990/Form990PartVIISectionAGrp/PersonNm2RICK GREAVES
IRS990/Form990PartVIISectionAGrp/PersonNm3BOB COLE
IRS990/Form990PartVIISectionAGrp/PersonNm4LUKE ZARECOR
IRS990/Form990PartVIISectionAGrp/PersonNm5BRETT JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm6PAT BOHAN
IRS990/Form990PartVIISectionAGrp/PersonNm7TOM BOURNE
IRS990/Form990PartVIISectionAGrp/PersonNm8MARY MARINO
IRS990/Form990PartVIISectionAGrp/PersonNm9CARMEN AGUIAR
IRS990/Form990PartVIISectionAGrp/PersonNm10KIYOSHA BAIRD
IRS990/Form990PartVIISectionAGrp/PersonNm11KIMBERLY SCOTT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1199382
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantAmt064000
IRS990/GrantsPayableGrp/BOYAmt06680
IRS990/GrantsPayableGrp/EOYAmt01678
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt064000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt064000
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt068070
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt011430
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011430
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0568774
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0606278
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE WASHINGTON CPA FOUNDATION IS TO SUPPORT DESERVING WASHINGTON BASED ACCOUNTING STUDENTS AND PROGRAMS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0619257
IRS990/NetAssetsOrFundBalancesEOYAmt0640820
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt028421
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FUNDRAISING
IRS990/OtherExpensesGrp/Desc1ADMINISTRATIVE EXPENSE
IRS990/OtherExpensesGrp/Desc2MISCELLEANOUS
IRS990/OtherExpensesGrp/FundraisingAmt07936
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0578
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt175
IRS990/OtherExpensesGrp/TotalAmt07936
IRS990/OtherExpensesGrp/TotalAmt1578
IRS990/OtherExpensesGrp/TotalAmt275
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0100000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0100000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KIMBERLY SCOTT
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt060538
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt069216
IRS990/PYInvestmentIncomeAmt010225
IRS990/PYOtherExpensesAmt011817
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-10270
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt081033
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt070763
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-6858
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt068070
IRS990/SavingsAndTempCashInvstGrp/BOYAmt060229
IRS990/SavingsAndTempCashInvstGrp/EOYAmt031234
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt056640
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt060538
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt055969
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt072981
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt070787
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0316915
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011430
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010225
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010377
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09795
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09518
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt051345
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86060
IRS990ScheduleA/PublicSupportPY170Pct00.86660
IRS990ScheduleA/PublicSupportTotal170Amt0316915
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt056640
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt060538
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt055969
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt072981
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt070787
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0316915
IRS990ScheduleA/TotalSupportAmt0368260
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.23720
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0509
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0125987
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0131092
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt08613
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0475
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0115905
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0125987
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013557
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0443
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0102398
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0115905
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016950
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0406
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0106966
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0102398
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1162
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0401
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt093857
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0106966
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt018510
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.76280
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE TO BE HELD IN PERPETUITY. INVESTMENT INCOME FROM THE FUND IS TO BE USED FOR SCHOLARSHIPS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NO UNCERTAIN TAX POSITIONS WERE ADDRESSED IN THE ORGANIZATION'S FINANCIAL STATEMENT FOOTNOTES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt064000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt021
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS ARE AWARDED TO ACCOUNTING STUDENTS AT COLLEGES AND UNIVERSITIES IN WASHINGTON STATE ON A MERIT BASIS. A COMMITTEE APPROVED BY THE TRUSTEES ADMINISTERS THE APPLICATION, VERIFICATION AND APPROVAL PROCESS. THE ACTUAL PAYMENTS ARE MADE DIRECTLY TO THE SCHOOLS ATTENDED BY THE STUDENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE ORGANIZATION ARE THE MEMBERS OF THE BOARD OF DIRECTORS OF THE WASHINGTON SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS AND ALL HAVE EQUAL VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT ALL OF THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE ORGANIZATION MUST APPROVE ANY AMENDMENTS TO THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL SEND OUT ELECTRONICALLY A COPY OF THE FORM 990 TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING THE FORM WITH THE IRS. THE EXECUTIVE DIRECTOR OF THE ORGANIZATION WILL REVIEW THE FORM 990 PRIOR TO FILING THE FORM WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH YEAR, TRUSTEES SIGN A NEW CONFLICT OF INTEREST FORM. IN THE FORM, THEY MUST ALSO DISCLOSE IF THEY'VE PROVIDED A LETTER OF REFERENCE FOR ANY SCHOLARSHIP APPLICANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0WASHINGTON SOCIETY OF CPAS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1WASHINGTON SOCIETY OF CPAS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WASHINGTON SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1WASHINGTON CPAPAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0910462093
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1912061811
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ASSOCIATION FOR CPAS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1POLITICAL ACTION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0902 140TH AVENUE NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1902 140TH AVENUE NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BELLEVUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BELLEVUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd098005
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd198005
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt073567
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt077272
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0681937
IRS990/TotalAssetsEOYAmt0706498
IRS990/TotalAssetsGrp/BOYAmt0681937
IRS990/TotalAssetsGrp/EOYAmt0706498
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt056640
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07936
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02992
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt064000
IRS990/TotalFunctionalExpensesGrp/TotalAmt074928
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt062680
IRS990/TotalLiabilitiesEOYAmt065678
IRS990/TotalLiabilitiesGrp/BOYAmt062680

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.68$2.46$3.22$0.17$0.31$0.14
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.42$2.30$3.12$0.17$0.27$0.10
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.14$2.32$2.82$0.16$0.23$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.63$2.70$2.93$0.31$0.21$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.33$3.18$3.15$0.30$0.19$0.11
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.46$2.93$2.54$0.22$0.20$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.53$3.07$2.46$0.18$0.18$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.71$3.26$2.45$0.17$0.15$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.53$3.22$2.31$0.83$0.13$0.71
2016Detailed filing. Detailed filing data is available for this year.$2.92$1.45$1.47$0.89$0.07$0.82
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.07$0.64$0.07$0.07$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.06$0.62$0.07$0.08$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.06$0.58$0.06
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.07$0.51$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.06$0.52$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.07$0.42$0.05