Civic Intelligence

Ohio CPA Foundation

990 • Fiscal year 2018 • EIN 31-6052485

May 01, 2017 to Apr 30, 2018 • Filed on Mar 14, 2019

Organization ProfileWWW.OHIOCPAFOUNDATION.ORG
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

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

63rd percentile

0.18x

Higher debt load relative to revenue than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

34th percentile

-2.0%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

97th percentile

$485,311

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 112.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

23rd percentile

-5.4%

Faster asset growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

75th percentile

20%

Faster revenue growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$3,801,300

Up $308,523 (+8.8%) from 2016

Net Assets

Up

$3,722,759

Up $510,857 (+16%) from 2016

Liabilities

Down

$78,541

Down $202,334 (-72%) from 2016

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin34th percentile

Revenue

Down

$429,865

Down $217,809 (-34%) from 2016

Expenses

Up

$438,316

Up $160,303 (+58%) from 2016

Net Income

Down

-$8,451

Down $378,112 (-102%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth23rd 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 2018: $3,801,300Liabilities 2018: $78,541Net Assets 2018: $3,722,7592018Assets 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

2018

Assets$3,801,300
Liabilities$78,541
Net Assets$3,722,759
Open 2018 Filing

Operations Trend

Revenue Growth75th 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 2018: $429,865Expenses 2018: $438,316Net Income 2018: -$8,4512018Revenue 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

2018

Revenue$429,865
Expenses$438,316
Net Income-$8,451
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Mar 14, 2019
Return Version
2017v2.3
Gross Receipts
$429,865
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$3,309,802$3,606,787▲ $296,985
Accounts Receivable$634,025$145,788▼ $488,237
Cash and Non-Interest-Bearing Accounts$75,824$48,725▼ $27,099
Total Assets$4,019,651$3,801,300▼ $218,351
Liabilities
Grants Payable$56,000$72,000▲ $16,000
Accounts Payable and Accrued Expenses$484,340$6,541▼ $477,799
Total Liabilities$540,340$78,541▼ $461,799
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,560,871$2,707,451▲ $146,580
Temporarily Rstr Net Assets$623,066$731,681▲ $108,615
Unrestricted Net Assets$295,374$283,627▼ $11,747
Total Net Assets Fund Balance$3,479,311$3,722,759▲ $243,448
Total Liabilities and Net Assets / Fund Balance$4,019,651$3,801,300▼ $218,351

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$2,801,000$284,000▲ $285,000$404,000$2,966,000
2016$2,553,289$78,327▲ $272,915$104,205$2,800,326
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
Compensation and Service Providers
Top Officer Pay97th percentile

Board Members and Trustees

NameTitle
David Brockman CPAChair
Scott Wiley CaePresident & CEO
Candice Peace CPATrustee
Christopher Barrett CPATrustee
Christopher Igodan CPATrustee
Donald Anthony CPATrustee
Ebonie Jackson CPATrustee
Jacob Nix CPATrustee
Jay Moeller CPATrustee
Paul Davison CPATrustee
Press SouthworthTrustee
Robert Fay CPATrustee
Teresa Haught CPATrustee
Russell Meyer CPATreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$372,006
Program Service Revenue
$0
Investment Income
$57,859
Other Revenue
$0
All Other Contributions
$372,006
Change in Net Assets
$-8,451

Audited Revenue Reconciliation

Revenue per Audited Statements
$415,762
Revenue Not Reported on Financial Statements
$14,103
Revenue Not Reported on Form 990
$673,238
Total Revenue per Audited Statements
$1,089,000
Total Revenue per Form 990
$429,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$235,192
Salaries, Compensation, and Employee Benefits$131,124
Grants and Similar Amounts Paid$72,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$131,124--$131,124
Grants to Domestic Individuals$72,000--$72,000
Fees for Service Investment Mgmnt Fees$14,103--$14,103
Fees for Services Legal-$3,951-$3,951
Other Expenses$3,324$1,667-$1,667
Travel-$184-$184
Total Functional Expenses$432,514$5,802$0$438,316

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$845,000
Total Expenses per Form 990$438,316
Expenses per Audited Statements$424,000
Expenses Not Reported on Form 990$421,000
Expenses Not Reported on Financial Statements$14,316
Other Expense Adjustments$213
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

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

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

“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 of finance) for the review and aproval. Then the forms are posted to the executive board website 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

“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 discussion 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
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
6147672727
Signed
2019-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Wiley
Formed
1963
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
13
Employees
0
Volunteers
120

Preparer

Firm
Schneider Downs & Co Inc
Address
65 E STATE ST STE 2000, COLUMBUS, OH 43215
Preparer
Eugene J Logan
Phone
6146214060
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“ROUNDING 109.”

Financial Statement Notes

PART V, LINE 4:

“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 X, LINE 2:

“The foundation has not identified any material uncertain tax positions requiring an accrual or disclosure in the financial statements. There were not interest or penalties recognized in the statements of activities and change in net assets for the years ended april 30, 2018 and 2017 related to uncertain tax positions. The foundation is no longer subject to u.s. Federal or state tax examinations for fiscal years prior to 2015.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“ROUNDING”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“ROUNDING”

Raw XML AppendixShowing 400 of 549 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.

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IRS990/OtherExpensesGrp/ProgramServicesAmt23324
IRS990/OtherExpensesGrp/TotalAmt0204138
IRS990/OtherExpensesGrp/TotalAmt17825
IRS990/OtherExpensesGrp/TotalAmt23324
IRS990/OtherExpensesGrp/TotalAmt31667
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0131124
IRS990/OtherSalariesAndWagesGrp/TotalAmt0131124
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt02560871
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt02707451
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SCOTT WILEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIPS AWARED TO OHIO HIGH SCHOOL STUDENTS AND COLLEGE ACCOUNTING MAJORS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt072000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt072000
IRS990/ProgSrvcAccomActy3Grp/Desc0STUDENT AMBASSADORS (INTERNS) WORK TO ENCOURAGE ACCOUNTING ENROLLMENT AT OHIO COLLEGES AND UNIVERSITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt059464
IRS990/ProgSrvcAccomActyOtherGrp/Desc0FETCH AND OTHER INITIATIVES
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0219426
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0264132
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt058000
IRS990/PYInvestmentIncomeAmt093916
IRS990/PYOtherExpensesAmt0229389
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt014157
IRS990/PYSalariesCompEmpBnftPaidAmt056502
IRS990/PYTotalExpensesAmt0343891
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0358048
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-8451
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt010655
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt08500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt010000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt014950
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt011850
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt055955
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0372006
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0264132
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0310889
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0255198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0156993
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01359218
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt059000
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt093916
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0119623
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt064062
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt046531
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0383132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt059000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt093916
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0119623
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt064062
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt046531
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0383132
IRS990ScheduleA/InvestmentIncomeCYPct00.21990
IRS990ScheduleA/InvestmentIncomePYPct00.20640
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.74800
IRS990ScheduleA/PublicSupportPY509Pct00.76120
IRS990ScheduleA/PublicSupportTotal509Amt01303263
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt010655
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt08500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt014950
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt011850
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt055955
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0372006
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0264132
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0310889
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0255198
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0156993
IRS990ScheduleA/Total509Grp/TotalAmt01359218
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0431006
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0358048
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0430512
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0319260
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0203524
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01742350
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02801000
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0284000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02966000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0285000
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0404000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02553289
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt078327
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02800326
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0272915
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0104205
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02651079
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt071532
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02553289
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-67908
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0101414
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02503284
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt090209
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02651079
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0156932
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt099346
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02293814
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt090300
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02503283
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0203867
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt084698
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0421000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0421000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/ExpensesNotReportedAmt0421000
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt014316
IRS990ScheduleD/ExpensesSubtotalAmt0424000
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt014103
IRS990ScheduleD/InvestmentExpensesNotIncldAmt014103
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0251790
IRS990ScheduleD/OtherExpensesNotIncludedAmt0213
IRS990ScheduleD/OtherRevenueAmt0448
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.91270
IRS990ScheduleD/RevenueNotReportedAmt0673238
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt014103
IRS990ScheduleD/RevenueSubtotalAmt0415762
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME 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/ExplanationTxt1THE FOUNDATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THERE WERE NOT INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED APRIL 30, 2018 AND 2017 RELATED TO UNCERTAIN TAX POSITIONS. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2015.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ROUNDING
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3ROUNDING
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.08730
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0438316
IRS990ScheduleD/TotalRevenuePerForm990Amt0429865
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01089000
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0845000
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt072000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt037
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION ENSURES THAT THE FUNDS IT PROVIDES STUDENTS ARE USED FOR HIGHER EDUCATION EXPENSES BY MAKING THE PAYMENT DIRECTLY TO EACH RECIPIENT'S COLLEGE OR UNIVERSITY.
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

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,801,300
Liabilities
$78,541
Net assets
$3,722,759
Revenue
$429,865
Expenses
$438,316
Net income
-$8,451
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
2018Detailed filing. Detailed filing data is available for this year.$3.80$0.08$3.72$0.43$0.44$0.01
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