Civic Intelligence

Washington CPA Foundation

990 • Fiscal year 2018 • EIN 23-7447914

Jun 01, 2017 to May 31, 2018 • Filed on Nov 15, 2018

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

79th percentile

0.57x

Higher debt load relative to assets than 79% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

98th percentile

19.45x

Higher debt load relative to revenue than 98% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

72nd percentile

$184,225

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 110.1% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

56th percentile

3.2%

Faster asset growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

1st percentile

-80%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$5,707,737

Up $176,741 (+3.2%) from 2017

Net Assets

Up

$2,451,263

Up $137,768 (+6.0%) from 2017

Liabilities

Up

$3,256,474

Up $38,973 (+1.2%) from 2017

Revenue

Down

$167,400

Down $667,018 (-80%) from 2017

Expenses

Up

$149,718

Up $22,579 (+18%) from 2017

Net Income

Down

$17,682

Down $689,597 (-97%) from 2017

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

2018

Assets$5,707,737
Liabilities$3,256,474
Net Assets$2,451,263

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

2018

Revenue$167,400
Expenses$149,718
Net Income$17,682
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$269,437
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 mission of the washington cpa foundation is to support deserving washington-based accounting students and programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,239,593$2,392,482▲ $152,889
Cash and Non-Interest-Bearing Accounts$113,976$133,898▲ $19,922
Savings and Temporary Cash Investments$21,238$21,240▲ $2
Accounts Receivable$8,720$8,833▲ $113
Total Assets$5,530,996$5,707,737▲ $176,741
Other Assets Total$3,147,469$3,151,284▲ $3,815
Liabilities
Other Liabilities$3,147,469$3,151,284▲ $3,815
Accounts Payable and Accrued Expenses$70,032$85,190▲ $15,158
Grants Payable-$20,000-
Total Liabilities$3,217,501$3,256,474▲ $38,973
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,688,116$1,789,907▲ $101,791
Unrestricted Net Assets$525,379$561,356▲ $35,977
Permanently Rstr Net Assets$100,000$100,000→ $0
Total Net Assets Fund Balance$2,313,495$2,451,263▲ $137,768
Total Liabilities and Net Assets / Fund Balance$5,530,996$5,707,737▲ $176,741

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$3,151,284--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,744,501-▲ $141,154-$1,853,292
2016$983,094$637,436▲ $154,646-$1,744,501
2015$131,092$842,665▲ $24,547-$983,094
2014$125,987-▲ $8,613-$131,092
2013$115,905-▲ $13,557-$125,987
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mary MarinoPast President
Jacqueline DavidsonPresident
Charles Nathan IiiVice Chair
Kimberly ScottExecutive Director
Abby SaudersTrustee
Brett JordanTrustee
Ed RamosTrustee
Joel WilliamsTrustee
Peter MillerTrustee
Sarah OxanneTrustee
Stephanie ArtinoTrustee
Pat L BohanSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83,227
Program Service Revenue
$25,000
Investment Income
$59,173
Other Revenue
$0
All Other Contributions
$83,227
Change in Net Assets
$17,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$105,000
Other Expenses$44,718
Total Fundraising Expense$7,552
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$85,000--$85,000
Grants to Domestic Orgs$20,000--$20,000
Fees for Service Investment Mgmnt Fees-$9,356-$9,356
Other Expenses-$26,610$7,552$7,552
Fees for Services Accounting-$1,200-$1,200
Total Functional Expenses$105,000$37,166$7,552$149,718
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
WwllBellingham, WA-Accounting Program.$15,000
SpsccOlympia, WA-Accounting Program.$5,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligation Under Agency Contract$3,151,284
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 11B

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 whether they have provided a letter of reference for any scholarship applicant(s).

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
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly Scott
Formed
1974
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

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

Additional Explanations

FORM 990 PART XXI, LINE 1:

The process for selection of the independent auditor has not changed from prior years.

Financial Statement Notes

PART V, LINE 4:

$100,000 of the endowment funds is to be held in perpetuity; the balance of the endowment and investment income earned from the fund is to be used for scholarships.

Raw XML AppendixShowing 400 of 528 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/BOYAmt070032
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt085190
IRS990/AccountsReceivableGrp/BOYAmt08720
IRS990/AccountsReceivableGrp/EOYAmt08833
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF THE WASHINGTON CPA FOUNDATION IS TO SUPPORT DESERVING WASHINGTON-BASED ACCOUNTING STUDENTS AND PROGRAMS.
IRS990/AllOtherContributionsAmt083227
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0HAYDEN WILLIAMS
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/BOYAmt0113976
IRS990/CashNonInterestBearingGrp/EOYAmt0133898
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt083227
IRS990/CYGrantsAndSimilarPaidAmt0105000
IRS990/CYInvestmentIncomeAmt059173
IRS990/CYOtherExpensesAmt044718
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt025000
IRS990/CYRevenuesLessExpensesAmt017682
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0149718
IRS990/CYTotalFundraisingExpenseAmt07552
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0167400
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/ExpenseAmt0105000
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01200
IRS990/FeesForServicesAccountingGrp/TotalAmt01200
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt09356
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt09356
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/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
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/OtherCompensationAmt1119644
IRS990/Form990PartVIISectionAGrp/PersonNm0BRETT JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm1JOEL WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm2ABBY SAUDERS
IRS990/Form990PartVIISectionAGrp/PersonNm3ED RAMOS
IRS990/Form990PartVIISectionAGrp/PersonNm4STEPHANIE ARTINO
IRS990/Form990PartVIISectionAGrp/PersonNm5PETER MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm6SARAH OXANNE
IRS990/Form990PartVIISectionAGrp/PersonNm7JACQUELINE DAVIDSON
IRS990/Form990PartVIISectionAGrp/PersonNm8CHARLES NATHAN III
IRS990/Form990PartVIISectionAGrp/PersonNm9MARY MARINO
IRS990/Form990PartVIISectionAGrp/PersonNm10PAT L BOHAN
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/ReportableCompFromRltdOrgAmt11164581
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt014362
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantAmt0105000
IRS990/GrantsPayableGrp/EOYAmt020000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt085000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt085000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt020000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt020000
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0116399
IRS990/GrossReceiptsAmt0269437
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt044811
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt044811
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02239593
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02392482
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0102037
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/NetAssetsOrFundBalancesBOYAmt02313495
IRS990/NetAssetsOrFundBalancesEOYAmt02451263
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt014362
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt014362
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0120086
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03147469
IRS990/OtherAssetsTotalGrp/EOYAmt03151284
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE EXPENSE
IRS990/OtherExpensesGrp/Desc1FUNDRAISING
IRS990/OtherExpensesGrp/FundraisingAmt07552
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt026610
IRS990/OtherExpensesGrp/TotalAmt026610
IRS990/OtherExpensesGrp/TotalAmt17552
IRS990/OtherLiabilitiesGrp/BOYAmt03147469
IRS990/OtherLiabilitiesGrp/EOYAmt03151284
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0100000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0100000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KIMBERLY SCOTT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/Desc0SCHOLARSHIP ADMINISTRA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt025000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt025000
IRS990/ProgSrvcAccomActy2Grp/Desc0THE FOUNDATION ADMINISTERS THE WASHINGTON STATE CERTIFIED PUBLIC ACCOUNTANT SCHOLARSHIP PROGRAM UNDER AN AGREEMENT WITH THE WASHINGTON STATE BOARD OF ACCOUNTANCY.
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt025000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0744113
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt090000
IRS990/PYInvestmentIncomeAmt065305
IRS990/PYOtherExpensesAmt037139
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt025000
IRS990/PYRevenuesLessExpensesAmt0707279
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0127139
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0834418
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt017682
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021238
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt083227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0106677
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt066314
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt056640
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt060538
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0373396
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt044811
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt036442
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt019578
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011430
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt010225
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0122486
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75300
IRS990ScheduleA/PublicSupportPY170Pct00.79720
IRS990ScheduleA/PublicSupportTotal170Amt0373396
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt083227
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0106677
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt066314
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt056640
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt060538
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0373396
IRS990ScheduleA/TotalSupportAmt0495882
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt07363
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01744501
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01853292
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt025000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0141154
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt05675
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0983094
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0637436
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01744501
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt025000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0154646
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt02210
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0131092
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0842665
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0983094
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt013000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt024547
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0509
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0125987
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0131092
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08613
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0475
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0115905
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0125987
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013557
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03151284
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENTS HELD UNDER AGENCY CONTRACT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03151284
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OBLIGATION UNDER AGENCY CONTRACT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0$100,000 OF THE ENDOWMENT FUNDS IS TO BE HELD IN PERPETUITY; THE BALANCE OF THE ENDOWMENT AND INVESTMENT INCOME EARNED FROM THE FUND IS TO BE USED FOR SCHOLARSHIPS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03151284
IRS990ScheduleD/TotalLiabilityAmt03151284
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt085000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt017
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/CashGrantAmt15000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ACCOUNTING PROGRAM.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1ACCOUNTING PROGRAM.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WWLL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SPSCC
IRS990ScheduleI/RecipientTable/RecipientEIN0916073519
IRS990ScheduleI/RecipientTable/RecipientEIN1911409321
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0516 BLIGH ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12011 MOTTMAN RD SW
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BELLINGHAM
IRS990ScheduleI/RecipientTable/USAddress/CityNm1OLYMPIA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1WA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd098225
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd198512
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:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0159081
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt018429
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt01215
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt05500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KIMBERLY SCOTT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0184225
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ALL SALARIES ARE PAID BY A RELATED ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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 WHETHER THEY HAVE PROVIDED A LETTER OF REFERENCE FOR ANY SCHOLARSHIP APPLICANT(S).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR SELECTION OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS.
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 11B
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 XXI, LINE 1:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00

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
2018Detailed filing. Detailed filing data is available for this year.$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