Liabilities / Assets
16th percentile
Higher debt load relative to assets than 16% of similar nonprofits.
990 • Fiscal year 2018 • EIN 54-1302626
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
16th percentile
Higher debt load relative to assets than 16% of similar nonprofits.
Liabilities / Revenue
18th percentile
Higher debt load relative to revenue than 18% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 54.8% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Assets
Up$1,298,592
Up $84,139 (+6.9%) from 2017
Net Assets
Up$1,297,773
Up $84,138 (+6.9%) from 2017
Liabilities
Up$819
Up $1 (+0.1%) from 2017
Revenue
Up$239,104
Up $35,274 (+17%) from 2017
Expenses
Up$189,796
Up $14,141 (+8.1%) from 2017
Net Income
Up$49,308
Up $21,133 (+75%) from 2017
The foundation is dedicated to attracting future cpas by promoting financial and accounting education, rewarding academic excellence and encouraging students to pursue promising careers. The foundation supports students and educators in virginia through undergraduate and graduate scholarships, grants and award/recognition programs.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $895,842 | $966,127 | ▲ $70,285 |
| Savings and Temporary Cash Investments | $307,937 | $326,034 | ▲ $18,097 |
| Pledges and Grants Receivable | $5,000 | - | - |
| Prepaid Expenses and Deferred Charges | $1,708 | $854 | ▼ $854 |
| Total Assets | $1,214,453 | $1,298,592 | ▲ $84,139 |
| Other Assets Total | $3,966 | $5,577 | ▲ $1,611 |
| Liabilities | |||
| Other Liabilities | $818 | $819 | ▲ $1 |
| Total Liabilities | $818 | $819 | ▲ $1 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $765,009 | $789,645 | ▲ $24,636 |
| Unrestricted Net Assets | $333,156 | $391,658 | ▲ $58,502 |
| Permanently Rstr Net Assets | $115,470 | $116,470 | ▲ $1,000 |
| Total Net Assets Fund Balance | $1,213,635 | $1,297,773 | ▲ $84,138 |
| Total Liabilities and Net Assets / Fund Balance | $1,214,453 | $1,298,592 | ▲ $84,139 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $141,514 | $1,000 | ▲ $10,604 | - | $146,142 |
| 2016 | $135,107 | - | ▲ $12,836 | - | $141,514 |
| 2015 | $144,126 | - | ▼ $2,654 | - | $135,107 |
| 2014 | $140,835 | - | ▲ $8,554 | - | $144,126 |
| 2013 | $134,593 | $1,000 | ▲ $10,643 | - | $140,835 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Tina Bates | Secretary-treasurer | PT | $131,120 | $131,120 |
| Beth Bickford | Secretary-treasurer | PT | $126,761 | $126,761 |
| Name | Title |
|---|---|
| Thomas Crutchfield | Chair |
| Randy Spurrier | Chair-elect |
| Heather Flanagan | Vice Chair |
| Nicholas Harrison | Vice Chair |
| Brian Deibler | Director |
| Carolyn Menzie | Director |
| Chris Ekimoff | Director |
| Chris Enright | Director |
| Clare Levison | Director |
| Dianne Guensberg | Director |
| Donna Yenney | Director |
| John Waters | Director |
| Kevin Matthews | Director |
| Melanie Randall | Director |
| Michael Crichton | Director |
| Scott Davis | Director |
| Whit Broome | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $131,296 |
| Grants and Similar Amounts Paid | $58,500 |
| Total Fundraising Expense | $5,769 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $53,500 | - | - | $53,500 |
| Fees for Services Accounting | - | $9,250 | - | $9,250 |
| Grants to Domestic Orgs | $5,000 | - | - | $5,000 |
| Other Expenses | $1,260 | $1,275 | $4,201 | $1,275 |
| Insurance | - | $854 | - | $854 |
| Conferences and Meetings | - | $375 | - | $375 |
| Office Expenses | - | $216 | - | $216 |
| All Other Expenses | - | $125 | - | $125 |
| Total Functional Expenses | $164,760 | $19,267 | $5,769 | $189,796 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $216,827 |
| Expenses per Audited Statements | $189,796 |
| Total Expenses per Form 990 | $189,796 |
| Expenses Not Reported on Form 990 | $27,031 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Vscpa | $819 |
“Directors, other than directors appointed to fill vacancies in the board of directors, shall be appointed each year by the vscpa at the adjournment of the regular meeting of the board of directors of the vscpa immediately preceding the annual meeting of the members of the vscpa in that year. Vacancies of the board of directors resulting from the death, resignation, disqualification or removal of directors or an increase in the number of directors may be filled by the board of directors of the vscpa.”
“The vscpa board of directors has the authority to make decisions about the election or removal of members or to alter, amend or repeal the bylaws of the organization.”
“The vscpa educational foundation's executive committee reviews and approves the form 990 prior to filing with the irs. Prior to its filing, the form 990 is made available to the entire board of directors through the organization's volunteer website.”
“Board members are required to disclose all interest annually on a written form which is signed and dated. The executive committee reviews and determines what constitutes a conflict of interest. If a conflict exists, the individual is prohibited from participating in deliberations and decisions regarding that transaction.”
“Compensation of the top management official is set by an independent person, the ceo of the vscpa.”
“The vscpa educational foundation makes its governing documents and audited financial statements available to the public on its website. The conflict of interest policy and form 990 are available upon request.”
“The organization's intended use of the endowment fund is to provide college scholarships for accounting students.”
“The financial accounting standards board issued guidance on accounting for uncertainty in income taxes. Management evaluated the foundation's tax positions and concluded that the foundation had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. With few exceptions, the foundation is no longer subject to income tax examinations by the taxing authorities for years ending before april 30, 2015. The foundation includes penalties and interest assessed by income taxing authorities in administrative and general expenses. The foundation did not have penalties and interest assessed by taxing authorities during the years ended april 30, 2018 and 2017.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE FOUNDATION IS DEDICATED TO ATTRACTING FUTURE CPAS BY PROMOTING FINANCIAL AND ACCOUNTING EDUCATION, REWARDING ACADEMIC EXCELLENCE AND ENCOURAGING STUDENTS TO PURSUE PROMISING CAREERS. THE FOUNDATION SUPPORTS STUDENTS AND EDUCATORS IN VIRGINIA THROUGH UNDERGRADUATE AND GRADUATE SCHOLARSHIPS, GRANTS AND AWARD/RECOGNITION PROGRAMS. |
| IRS990/AllOtherContributionsAmt | 0 | 97668 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 125 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 125 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BETH BICKFORD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8042705344 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4309 COX ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GLEN ALLEN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 23060 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 375 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 375 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 97668 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 58500 |
| IRS990/CYInvestmentIncomeAmt | 0 | 36436 |
| IRS990/CYOtherExpensesAmt | 0 | 131296 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 105000 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 49308 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 189796 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 5769 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 239104 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE FOUNDATION SUPPORTS THE ANNUAL VIRGINIA ACCOUNTING AND AUDITING CONFERENCE, CO-SPONSORED BY VIRGINIA TECH. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 105000 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9250 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9250 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 22078 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 16613 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | THOMAS CRUTCHFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RANDY SPURRIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | NICHOLAS HARRISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | HEATHER FLANAGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TINA BATES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BETH BICKFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | WHIT BROOME |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICHAEL CRICHTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SCOTT DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BRIAN DEIBLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | CHRIS EKIMOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | CHRIS ENRIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | DIANNE GUENSBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | CLARE LEVISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | KEVIN MATTHEWS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | CAROLYN MENZIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | MELANIE RANDALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | JOHN WATERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | DONNA YENNEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 109042 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 110148 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIR-ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY-TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY-TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 13588 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 18 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 53500 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 53500 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 5000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 5000 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 40134 |
| IRS990/GrossReceiptsAmt | 0 | 265650 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 854 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 854 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 22848 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 22848 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 895842 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 966127 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | VA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 26546 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE FOUNDATION IS DEDICATED TO ATTRACTING FUTURE CPAS BY PROMOTING FINANCIAL AND ACCOUNTING EDUCATION, REWARDING ACADEMIC EXCELLENCE AND ENCOURAGING STUDENTS TO PURSUE PROMISING CAREERS. THE FOUNDATION SUPPORTS STUDENTS AND EDUCATORS IN VIRGINIA THROUGH UNDERGRADUATE AND GRADUATE SCHOLARSHIPS, GRANTS AND AWARD/RECOGNITION PROGRAMS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1213635 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1297773 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 13588 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 13588 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 34830 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 216 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 216 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3966 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 5577 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CPE SEMINARS |
| IRS990/OtherExpensesGrp/Desc | 1 | ADMINISTRATIVE FEE |
| IRS990/OtherExpensesGrp/Desc | 2 | FUNDRAISING |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1568 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 4201 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7172 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1275 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 105000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1260 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 105000 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4201 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1275 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 818 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 819 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 115470 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 116470 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 5000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1708 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 854 |
| IRS990/PrincipalOfficerNm | 0 | BETH BICKFORD CPA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTINUING EDUCATION S |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 105000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 105000 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE FOUNDATION OFFERS COLLEGE SCHOLARSHIPS IN THE FOLLOWING CATEGORIES: UNDERGRADUATE, MINORITY, GRADUATE AND DOCTORAL, AND NAMED SCHOLARSHIPS. IN ADDITION, THE FOUNDATION OFFERS GRANTS TO HELP SUPPORT ACCOUNTING EDUCATION. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 59760 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 58500 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 66569 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 55250 |
| IRS990/PYInvestmentIncomeAmt | 0 | 42261 |
| IRS990/PYOtherExpensesAmt | 0 | 120405 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 95000 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 28175 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 175655 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 203830 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 49308 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 105000 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 307937 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 326034 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE ORGANIZATION HAS REVIEWED THE IRS DETERMINATION LETTER OF THE SUPPORTED 501(C)(6) ORGANIZATION AND REVIEWS THE TAX RETURN OF THE SUPPORTED 501(C)(6) ON AN ANNUAL BASIS. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | THE VSCPA EDUCATIONAL FOUNDATION REMITTED $110,000 TO THE SUPPORTED ORGANIZATION DURING THE YEAR ENDING APRIL 30, 2018. $105,000 RELATES TO MONEY RECEIVED FROM THE VIRGINIA TECH/A&A CONFERENCE. THE EDUCATIONAL FOUNDATION DOES NOT RAISE THESE FUNDS FROM DONORS. $5,000 IS DONOR RESTRICTED MONEY WHICH SUPPORTS THE LEADER'S INSTITUTE, A PROGRAM THAT SUPPORTS EDUCATIONAL INITIATIVES. THE EDUCATIONAL FOUNDATION'S MANAGEMENT VERIFIES THE $5,000 WAS SPENT ON THE LEADER'S INSTITUTE PROGRAM. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | THE VSCPA APPOINTS THE BOARD OF THE VSCPA EDUCATIONAL FOUNDATION; THEREFORE, THE VSCPA INDIRECTLY CONTROLS THE VOTING INTEREST OF THE VSCPA EDUCATIONAL FOUNDATION. ALSO, THE MANAGEMENT OF THE VSCPA EDUCATIONAL FOUNDATION IS THE SAME MANAGEMENT OF THE SUPPORTED ORGANIZATION. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION A, LINE 3B |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION A, LINE 3C |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | PART IV, SECTION C, LINE 1 |
| IRS990ScheduleA/MajorityDirTrstSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 546053666 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 110000 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | VIRGINIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType2Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 110000 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1476 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 141514 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 1000 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 146142 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 5500 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 10604 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1429 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 135107 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 141514 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 5000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 12836 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1365 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 144126 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 135107 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 5000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -2654 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1263 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 140835 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 144126 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 4000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 8554 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1401 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 134593 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 1000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 140835 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 4000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 10643 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 27031 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 27031 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 27031 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.