Civic Intelligence

Ohio CPA Foundation

990 • Fiscal year 2023 • EIN 31-6052485

May 01, 2022 to Apr 30, 2023 • Filed on Mar 08, 2024

Organization ProfileWWW.OHIOCPA.COM
4249 Easton Way Ste 150Columbus, OH 43219

(614) 764-2727

Siviq Scores

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

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.16x

Higher debt load relative to revenue than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

98th percentile

$602,002

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 107.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

42nd percentile

1.7%

Faster asset growth than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-8.8%

Faster revenue growth than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets37th percentile

Assets

Up

$4,264,327

Up $71,778 (+1.7%) from 2022

Net Assets

Up

$4,172,499

Up $70,698 (+1.7%) from 2022

Liabilities

Up

$91,828

Up $1,080 (+1.2%) from 2022

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin68th percentile

Revenue

Down

$558,575

Down $53,869 (-8.8%) from 2022

Expenses

Up

$478,494

Up $103,034 (+27%) from 2022

Net Income

Down

$80,081

Down $156,903 (-66%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,305,723Liabilities 2010: $86,500Net Assets 2010: $2,219,2232010Assets 2011: $2,435,372Liabilities 2011: $68,110Net Assets 2011: $2,367,2622011Assets 2012: $2,445,363Liabilities 2012: $21,424Net Assets 2012: $2,423,9392012Assets 2013: $2,853,961Liabilities 2013: $18,357Net Assets 2013: $2,835,6042013Assets 2014: $3,094,441Liabilities 2014: $44,984Net Assets 2014: $3,049,4572014Assets 2015: $3,327,104Liabilities 2015: $80,795Net Assets 2015: $3,246,3092015Assets 2016: $3,492,777Liabilities 2016: $280,875Net Assets 2016: $3,211,9022016Assets 2020: $3,238,750Liabilities 2020: $91,904Net Assets 2020: $3,146,8462020Assets 2021: $4,414,606Liabilities 2021: $81,115Net Assets 2021: $4,333,4912021Assets 2022: $4,192,549Liabilities 2022: $90,748Net Assets 2022: $4,101,8012022Assets 2023: $4,264,327Liabilities 2023: $91,828Net Assets 2023: $4,172,4992023

Highlighted filing

2023

Assets$4,264,327
Liabilities$91,828
Net Assets$4,172,499
Open 2023 Filing

Operations Trend

Revenue Growth26th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $191,6482010Expenses 2011: $180,0022011Expenses 2012: $137,9182012Expenses 2013: $159,2532013Revenue 2014: $316,211Expenses 2014: $195,389Net Income 2014: $120,8222014Revenue 2015: $388,859Expenses 2015: $263,869Net Income 2015: $124,9902015Revenue 2016: $647,674Expenses 2016: $278,013Net Income 2016: $369,6612016Revenue 2020: $355,696Expenses 2020: $467,252Net Income 2020: -$111,5562020Revenue 2021: $415,258Expenses 2021: $337,451Net Income 2021: $77,8072021Revenue 2022: $612,444Expenses 2022: $375,460Net Income 2022: $236,9842022Revenue 2023: $558,575Expenses 2023: $478,494Net Income 2023: $80,0812023

Highlighted filing

2023

Revenue$558,575
Expenses$478,494
Net Income$80,081
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Mar 8, 2024
Return Version
2022v5.0
Gross Receipts
$558,575
Mission and Program Overview

Mission

To inspire and encourage individuals to become cpas who embrace the core values of the accounting profession and serve the public interest.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,939,224$4,030,517▲ $91,293
Accounts Receivable$172,059$164,087▼ $7,972
Cash and Non-Interest-Bearing Accounts$81,266$69,723▼ $11,543
Total Assets$4,192,549$4,264,327▲ $71,778
Liabilities
Grants Payable$58,000$58,000→ $0
Accounts Payable and Accrued Expenses$12,211$20,237▲ $8,026
Deferred Revenue$20,537$13,591▼ $6,946
Other Liabilities-$0-
Total Liabilities$90,748$91,828▲ $1,080
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,644,425$3,762,349▲ $117,924
Net Assets Without Donor Restrictions$457,376$410,150▼ $47,226
Total Net Assets Fund Balance$4,101,801$4,172,499▲ $70,698
Total Liabilities and Net Assets / Fund Balance$4,192,549$4,264,327▲ $71,778

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,721,452$1,125▲ $60,797$103,375$2,679,999
2021$3,011,241$2,700▼ $181,057$111,432$2,721,452
2020$2,267,534$27,000▲ $826,257$109,550$3,011,241
2019$2,888,326$1,000▼ $517,049$104,743$2,267,534
2018$2,965,326$168,000▲ $63,000$308,000$2,888,326
Compensation and Service Providers
Top Officer Pay98th percentile

Board Members and Trustees

NameTitle
Jay MoellerChair
Scott WileyPresident, Secretary and CEO
Alison StrohmTrustee
Carin AgriestiTrustee
Christopher IgodanTrustee
David BrockmanTrustee
Ebonie JacksonTrustee
Robert FayTrustee
William MillerTrustee
Chris BarrettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$444,345
Program Service Revenue
$0
Investment Income
$114,230
Other Revenue
$0
All Other Contributions
$444,345
Change in Net Assets
$80,081

Audited Revenue Reconciliation

Revenue per Audited Statements
$546,046
Revenue Not Reported on Financial Statements
$12,529
Revenue Not Reported on Form 990
$424,730
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$970,776
Total Revenue per Form 990
$558,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$290,313
Other Expenses$123,181
Grants and Similar Amounts Paid$65,000
Total Fundraising Expense$63,846
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$222,963-$24,558$247,521
Grants to Domestic Individuals$65,000--$65,000
Other Expenses$0$0$33,357$33,357
Other Employee Benefits$26,837-$4,318$31,155
Fees for Service Investment Mgmnt Fees-$12,529-$12,529
Payroll Taxes$10,024-$1,613$11,637
Advertising$6,749--$6,749
Office Expenses$2,977--$2,977
Total Functional Expenses$402,119$12,529$63,846$478,494

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$898,078
Total Expenses per Form 990$478,494
Expenses per Audited Statements$465,965
Expenses Not Reported on Form 990$432,113
Expenses Not Reported on Financial Statements$12,529
Other Expense Adjustments$0
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 35% controlled entity
No
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
No
Management duties delegated
No

Governance Explanations

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

“The related 501(c)(6) organization appoints the board members of the foundation.”

Form 990, Part VI, Section B, Line 11B

“All filings for oscpa, the ohio cpa foundation and the ohio cpa political action committee must occur prior to the irs filing due dates (including any approved extensions). Prior to the annual filing, the forms are routed through the treasurer and the oscpa audit/finance committee, as applicable, prior to filing with the irs. Then the forms are posted to the board website, with notification to the board that they are posted.”

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

“The foundation monitors conflicts of interest through an annual disclosure statement made by officers and directors. When a conflict arises, the individual is not permitted to participate in the disucssion of the transaction or vote on the matter.”

Form 990, Part VI, Section C, Line 19

“The foundation's financial statements, governing documents and conflict of interest policy are available upon request.”

Filing and Contact Details

Filer

Filer Name
Ohio CPA Foundation
EIN
31-6052485
Phone
6147642727
Address
4249 EASTON WAY STE 150, COLUMBUS, OH 43219

Signing Officer

Name
Laura Hay
Title
Evp
Phone
6143230682
Signed
2024-03-08

Organization Details

Principal Officer
Scott Wiley
Formed
1963
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
17
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

“Income from endowment funds is appropriated based on an approval process through the board of trustees. Task forces of the board recommend amounts to be disbursed from the accumulated earnings of the endowment funds, which are then approved for appropriation by the board of trustees. The income is spent on various projects that further the foundation's goals of encouraging students to pursue a career in the accounting profession.”

Schedule D, Part X, Line 2

“The foundation is a nonprofit corporation exempt from income taxes under section 501(c)(3) of the irc. The foundation has not identified any material uncertain tax positions requiring an accrual or disclosure in the financial statements. There were no interest or penalties recognized in the statements of activities and change in net assets for the years ended april 30, 2023 and 2022 related to uncertain tax positions. The foundation is no longer subject to u.s. Federal or state tax examinations for fiscal years prior to 2020.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0222963
IRS990/OtherSalariesAndWagesGrp/TotalAmt0247521
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01613
IRS990/PayrollTaxesGrp/ProgramServicesAmt010024
IRS990/PayrollTaxesGrp/TotalAmt011637
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SCOTT WILEY
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0DIVERSITY AND INCLUSION - ACCOUNTING CAREERS AWARENESS PROGRAM, CPA CAMP, AND ACCOUNTING CAREERS LEADERSHIP ACADEMY ENCOURAGE STUDENTS TO PURSUE A CAREER IN ACCOUNTING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt099844
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0SCHOLARSHIPS AWARDED TO OHIO HIGH SCHOOL STUDENTS AND COLLEGE ACCOUNTING MAJORS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt065000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0WORKFORCE DEVELOPMENT PROGRAMS FOCUS ON HELPING BUSINESSES FIND HIGH QUALITY JOB CANDIDATES, JOB TRAINING TO IMPROVE THE QUALITY OF OHIO'S WORKFORCE, AND DEVELOPMENT OPPORTUNITIES TO UPSKILL AND RESKILL EXISTING WORKERS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt049860
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0406654
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt066500
IRS990/PYInvestmentIncomeAmt0205790
IRS990/PYOtherExpensesAmt075733
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0236984
IRS990/PYSalariesCompEmpBnftPaidAmt0233227
IRS990/PYTotalExpensesAmt0375460
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0612444
IRS990/ReconcilationRevenueExpnssAmt080081
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0442982
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0406654
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0367799
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0283696
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0344177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01845308
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0114230
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0205790
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt047459
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt072000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt076647
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0516126
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.78144
IRS990ScheduleA/PublicSupportPY170Pct00.7423
IRS990ScheduleA/PublicSupportTotal170Amt01845308
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0442982
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0406654
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0367799
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0283696
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0344177
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01845308
IRS990ScheduleA/TotalSupportAmt02361434
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02721452
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01125
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02679999
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt060797
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0103375
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03011241
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt02700
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02721452
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-181057
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0111432
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02267534
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt027000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03011241
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0826257
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0109550
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02888326
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02267534
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-517049
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0104743
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02965326
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0168000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02888326
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt063000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0308000
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0434113
IRS990ScheduleD/DonatedServicesUseFcltsAmt0432113
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/ExpensesNotReportedAmt0432113
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt012529
IRS990ScheduleD/ExpensesSubtotalAmt0465965
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt012529
IRS990ScheduleD/InvestmentExpensesNotIncldAmt012529
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-9383
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt0424730
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt012529
IRS990ScheduleD/RevenueSubtotalAmt0546046
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME FROM ENDOWMENT FUNDS IS APPROPRIATED BASED ON AN APPROVAL PROCESS THROUGH THE BOARD OF TRUSTEES. TASK FORCES OF THE BOARD RECOMMEND AMOUNTS TO BE DISBURSED FROM THE ACCUMULATED EARNINGS OF THE ENDOWMENT FUNDS, WHICH ARE THEN APPROVED FOR APPROPRIATION BY THE BOARD OF TRUSTEES. THE INCOME IS SPENT ON VARIOUS PROJECTS THAT FURTHER THE FOUNDATION'S GOALS OF ENCOURAGING STUDENTS TO PURSUE A CAREER IN THE ACCOUNTING PROFESSION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC. THE FOUNDATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED APRIL 30, 2023 AND 2022 RELATED TO UNCERTAIN TAX POSITIONS. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part V, Line 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part X, Line 2
IRS990ScheduleD/TermEndowmentBalanceEOYPct00
IRS990ScheduleD/TotalExpensesPerForm990Amt0478494
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0558575
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0970776
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0898078
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt065000

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,264,327
Liabilities
$91,828
Net assets
$4,172,499
Revenue
$558,575
Expenses
$478,494
Net income
$80,081
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$4.26$0.09$4.17$0.56$0.48$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.19$0.09$4.10$0.61$0.38$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$0.08$4.33$0.42$0.34$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.09$3.15$0.36$0.47$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.49$0.28$3.21$0.65$0.28$0.37
2015Detailed filing. Detailed filing data is available for this year.$3.33$0.08$3.25$0.39$0.26$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.09$0.04$3.05$0.32$0.20$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.02$2.84$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.02$2.42$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.07$2.37$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.09$2.22$0.19