Civic Intelligence

Ohio CPA Foundation

990 • Fiscal year 2016 • EIN 31-6052485

May 01, 2015 to Apr 30, 2016 • Filed on Mar 07, 2017

Organization ProfileWWW.OHIOSCPA.COM
4249 EASTON WAY No 150Columbus, OH 43219

(614) 764-2727

Siviq Scores

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

Liabilities / Assets

47th percentile

0.08x

Higher debt load relative to assets than 47% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.43x

Higher debt load relative to revenue than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

94th percentile

57%

Higher net margin than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

96th percentile

$393,222

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 60.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

62nd percentile

5.0%

Faster asset growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

91st percentile

67%

Faster revenue growth than 91% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$3,492,777

Up $165,673 (+5.0%) from 2015

Net Assets

Down

$3,211,902

Down $34,407 (-1.1%) from 2015

Liabilities

Up

$280,875

Up $200,080 (+248%) from 2015

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin94th percentile

Revenue

Up

$647,674

Up $258,815 (+67%) from 2015

Expenses

Up

$278,013

Up $14,144 (+5.4%) from 2015

Net Income

Up

$369,661

Up $244,671 (+196%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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: $4,101,8012022

Highlighted filing

2016

Assets$3,492,777
Liabilities$280,875
Net Assets$3,211,902
Open 2016 Filing

Operations Trend

Revenue Growth91st 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: $236,9842022

Highlighted filing

2016

Revenue$647,674
Expenses$278,013
Net Income$369,661
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Mar 7, 2017
Return Version
2015v3.0
Gross Receipts
$3,628,803
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$3,088,781$2,971,200▼ $117,581
Accounts Receivable$63,307$370,037▲ $306,730
Cash and Non-Interest-Bearing Accounts$175,016$151,540▼ $23,476
Total Assets$3,327,104$3,492,777▲ $165,673
Liabilities
Accounts Payable and Accrued Expenses$24,795$222,875▲ $198,080
Grants Payable$56,000$58,000▲ $2,000
Total Liabilities$80,795$280,875▲ $200,080
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,565,018$2,404,130▼ $160,888
Temporarily Rstr Net Assets$417,126$556,047▲ $138,921
Unrestricted Net Assets$264,165$251,725▼ $12,440
Total Net Assets Fund Balance$3,246,309$3,211,902▼ $34,407
Total Liabilities and Net Assets / Fund Balance$3,327,104$3,492,777▲ $165,673

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$2,651,079$71,532▼ $67,908$101,414$2,553,289
2014$2,503,284$90,209▲ $156,932$99,346$2,651,079
2013$2,293,814$90,300▲ $203,867$84,698$2,503,283
2012$1,930,095$268,065▲ $179,631$83,977$2,293,814
2011$1,747,765$233,444▼ $1,114$50,000$1,930,095
Compensation and Service Providers
Top Officer Pay96th percentile

Board Members and Trustees

NameTitle
Valerie Krueckeberg CPAChair
Scott Wiley CAEPresident & CEO
Donald Anthony CPADirector
James LeonardDirector
Press Southworth CPADirector
david brockman CPADirector
ebonie jackson CPADirector
paul davison CPADirector
teresa haught CPADirector
christopher igodantrustee
Russell Meyer CPATreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$310,889
Program Service Revenue
$0
Investment Income
$336,785
Other Revenue
$0
All Other Contributions
$260,889
Change in Net Assets
$369,661

Audited Revenue Reconciliation

Revenue per Audited Statements
$630,530
Revenue Not Reported on Financial Statements
$17,144
Revenue Not Reported on Form 990
$-55,530
Total Revenue per Audited Statements
$575,000
Total Revenue per Form 990
$647,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,298
Grants and Similar Amounts Paid$60,500
Salaries, Compensation, and Employee Benefits$45,215
Total Fundraising Expense$18,981
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$60,500--$60,500
Other Salaries and Wages$45,215--$45,215
All Other Expenses-$40,810-$40,810
Fees for Service Investment Mgmnt Fees-$17,144-$17,144
Other Expenses$8,511-$18,981$8,511
Travel-$3,834-$3,834
Fees for Services Legal-$1,820-$1,820
Total Functional Expenses$195,424$63,608$18,981$278,013

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$609,000
Expenses Not Reported on Form 990$351,000
Total Expenses per Form 990$278,013
Expenses per Audited Statements$258,000
Expenses Not Reported on Financial Statements$20,013
Other Expense Adjustments$2,869
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
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

“Power to elect board members - the board of the ohio society of certified public accountants, a section 501 (c)(6) related organization, appoints the board members of the foundation.”

Form 990, Part VI, Section B, line 11

“Form 990 review - all filings for the ohio society of certified public accountants, 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 audit committee first (including the vice-chair finance) for their review and approval. Then the forms are posted to the executive board web site for two weeks, with notification to the board that they are posted and when the expected filing date is. Following this two-week period, the forms are removed from the site and filed with the irs.”

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

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

Form 990, Part VI, Section B, line 15

“Review of compensation - the foundation does not have any employees and therefore does not make compensation decisions.”

Form 990, Part VI, Section C, line 19

“Availability of documents - the foundation's financial statements, governing documents, and conflict policy are available upon request.”

Filing and Contact Details

Filer

Filer Name
The Ohio CPA Foundation
EIN
31-6052485
Phone
6147642727
Address
4249 EASTON WAY No 150, COLUMBUS, OH 43219

Signing Officer

Name
Scott Wiley
Title
President & CEO
Phone
6147642727
Signed
2017-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Wiley
Formed
1963
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
1,500

Preparer

Firm
Maloney Novotny LLC
Address
1111 Superior Ave Suite 700, Cleveland, OH 44114-2540
Preparer
Christopher B Anderson
Phone
2163630100
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

“Intended uses of endowment funds - income from endowment funds is appropriated based on an approval process through the board of directors. 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 directors. The income is spent on various projects that further the foundation's goals of encouraging students to pursue a career in the accounting field.”

Part XI, Line 2D - Other Adjustments:

“Adjustment to financial statement amounts, which were rounded to the nearest thousand dollars -2,462.”

Part XII, Line 4B - Other Adjustments:

“Adjustment to financial statement amounts, which were rounded to the neares thousand dollars. 2,869.”

Raw XML AppendixShowing 400 of 533 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/BOYAmt024795
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0222875
IRS990/AccountsReceivableGrp/BOYAmt063307
IRS990/AccountsReceivableGrp/EOYAmt0370037
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO INSPIRE AND ENCOURAGE INDIVIDUALS TO BECOME CPAS WHO EMBRACE THE CORE VALUES OF THE ACCOUNTING PROFESSION AND SERVE THE PUBLIC INTEREST.
IRS990/AddressChangeInd0X
IRS990/AllOtherContributionsAmt0260889
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt040810
IRS990/AllOtherExpensesGrp/TotalAmt040810
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SCOTT WILEY
IRS990/BooksInCareOfDetail/PhoneNum06147642727
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04249 EASTON WAY 150
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043219
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0175016
IRS990/CashNonInterestBearingGrp/EOYAmt0151540
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0310889
IRS990/CYGrantsAndSimilarPaidAmt060500
IRS990/CYInvestmentIncomeAmt0336785
IRS990/CYOtherExpensesAmt0172298
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0369661
IRS990/CYSalariesCompEmpBnftPaidAmt045215
IRS990/CYTotalExpensesAmt0278013
IRS990/CYTotalFundraisingExpenseAmt018981
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0647674
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0STUDENT AMBASSADORS (INTERNS) WORK TO ENCOURAGE ACCOUNTINGENROLLMENT AT OHIO COLLEGES AND UNIVERSITIES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt053726
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01820
IRS990/FeesForServicesLegalGrp/TotalAmt01820
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt017144
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt017144
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt060.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
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/OtherCompensationAmt542217
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0Donald Anthony CPA
IRS990/Form990PartVIISectionAGrp/PersonNm1Valerie Krueckeberg CPA
IRS990/Form990PartVIISectionAGrp/PersonNm2Russell Meyer CPA
IRS990/Form990PartVIISectionAGrp/PersonNm3ebonie jackson CPA
IRS990/Form990PartVIISectionAGrp/PersonNm4teresa haught CPA
IRS990/Form990PartVIISectionAGrp/PersonNm5Scott Wiley CAE
IRS990/Form990PartVIISectionAGrp/PersonNm6Press Southworth CPA
IRS990/Form990PartVIISectionAGrp/PersonNm7david brockman CPA
IRS990/Form990PartVIISectionAGrp/PersonNm8paul davison CPA
IRS990/Form990PartVIISectionAGrp/PersonNm9James Leonard
IRS990/Form990PartVIISectionAGrp/PersonNm10christopher igodan
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/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5351005
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10trustee
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01963
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0217162
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GovernmentGrantsAmt050000
IRS990/GrantsPayableGrp/BOYAmt056000
IRS990/GrantsPayableGrp/EOYAmt058000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt060500
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt060500
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03198291
IRS990/GrossReceiptsAmt03628803
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0119623
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0119623
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03088781
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02971200
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02981129
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO INSPIRE AND ENCOURAGE INDIVIDUALS TO BECOME CPAS WHO EMBRACE THE CORE VALUES OF THE ACCOUNTING PROFESSION AND SERVE THE PUBLIC INTEREST.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03246309
IRS990/NetAssetsOrFundBalancesEOYAmt03211902
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0217162
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0217162
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-404068
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ACCT.CAREERS AWARE.PROG
IRS990/OtherExpensesGrp/Desc1POSTAGE AND DELIVERY
IRS990/OtherExpensesGrp/Desc2FETCH PROGRAM
IRS990/OtherExpensesGrp/Desc3AMBASSADORS EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt018981
IRS990/OtherExpensesGrp/ProgramServicesAmt063471
IRS990/OtherExpensesGrp/ProgramServicesAmt117727
IRS990/OtherExpensesGrp/ProgramServicesAmt28511
IRS990/OtherExpensesGrp/TotalAmt063471
IRS990/OtherExpensesGrp/TotalAmt118981
IRS990/OtherExpensesGrp/TotalAmt217727
IRS990/OtherExpensesGrp/TotalAmt38511
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt045215
IRS990/OtherSalariesAndWagesGrp/TotalAmt045215
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt02565018
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt02404130
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SCOTT WILEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIPS AWARDED TO OHIO HIGH SCHOOL STUDENTS AND COLLEGEACCOUNTING MAJORS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt060500
IRS990/ProgSrvcAccomActy2Grp/GrantAmt060500
IRS990/ProgSrvcAccomActy3Grp/Desc0ACCOUNTING CAREERS AWARENESS PROGRAM (ACAP) ENCOURAGES STUDENTS TOPURSUE A CAREER IN THE ACCOUNTING FIELD.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt081198
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0255198
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt060500
IRS990/PYInvestmentIncomeAmt0133661
IRS990/PYOtherExpensesAmt0166230
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0124990
IRS990/PYSalariesCompEmpBnftPaidAmt037139
IRS990/PYTotalExpensesAmt0263869
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0388859
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0369661
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt010000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt014950
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt011850
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt010055
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt06305
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt053160
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0310889
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0255198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0156993
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0370862
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0195709
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01289651
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0119623
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt064062
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt046531
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt029114
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt034959
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0294289
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0119623
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt064062
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt046531
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt029114
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt034959
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0294289
IRS990ScheduleA/InvestmentIncomeCYPct00.18580
IRS990ScheduleA/InvestmentIncomePYPct00.15810
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.78060
IRS990ScheduleA/PublicSupportPY509Pct00.80890
IRS990ScheduleA/PublicSupportTotal509Amt01236491
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt014950
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt011850
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt010055
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt06305
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt053160
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0310889
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0255198
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0156993
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0370862
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0195709
IRS990ScheduleA/Total509Grp/TotalAmt01289651
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0430512
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0319260
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0203524
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0399976
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0230668
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01583940
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/CYEndwmtFundGrp/BeginningYearBalanceAmt02651079
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt071532
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02553289
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-67908
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0101414
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02503284
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt090209
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02651079
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0156932
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt099346
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02293814
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt090300
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02503283
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0203867
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt084698
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01930095
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0268065
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02293814
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0179631
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt083977
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01747765
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0233444
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01930095
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1114
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt050000
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0351000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0351000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt0351000
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt020013
IRS990ScheduleD/ExpensesSubtotalAmt0258000
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt017144
IRS990ScheduleD/InvestmentExpensesNotIncldAmt017144
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-404068
IRS990ScheduleD/OtherExpensesNotIncludedAmt02869
IRS990ScheduleD/OtherRevenueAmt0-2462
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.93250
IRS990ScheduleD/RevenueNotReportedAmt0-55530
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt017144
IRS990ScheduleD/RevenueSubtotalAmt0630530
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INTENDED USES OF ENDOWMENT FUNDS - INCOME FROM ENDOWMENT FUNDS IS APPROPRIATED BASED ON AN APPROVAL PROCESS THROUGH THE BOARD OF DIRECTORS. 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 DIRECTORS. THE INCOME IS SPENT ON VARIOUS PROJECTS THAT FURTHER THE FOUNDATION'S GOALS OF ENCOURAGING STUDENTS TO PURSUE A CAREER IN THE ACCOUNTING FIELD.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEAREST THOUSAND DOLLARS -2,462.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ADJUSTMENT TO FINANCIAL STATEMENT AMOUNTS, WHICH WERE ROUNDED TO THE NEARES THOUSAND DOLLARS. 2,869.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.06750
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0278013
IRS990ScheduleD/TotalRevenuePerForm990Amt0647674
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0575000
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0609000
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt060500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt029
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0the foundation ensures that the funds it proviDes to students are used for higher education expenses by making the payment directly to each recipient's college or university.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0monitoring use of grant funds - part 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/BonusRelatedOrganizationsAmt054919
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0296086
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt021200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt021017
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Scott Wiley CAE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President & CEO

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,492,777
Liabilities
$280,875
Net assets
$3,211,902
Revenue
$647,674
Expenses
$278,013
Net income
$369,661
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
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