Civic Intelligence

North Carolina CPA Foundation Inc

EIN 56-1273347 • 501(c)3 • Raleigh, NC

Profile

To further the development of accounting education and the accounting profession in the state of north carolina.

2700 Wycliff Road 230Raleigh, NC 27607

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.24x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

71st percentile

19%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$330,333

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 164.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-8.7%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$1,270,180

Up $129,607 (+11%) from 2024

Liabilities

Up

$48,258

Up $30,930 (+178%) from 2024

Net Assets

Up

$1,221,922

Up $98,677 (+8.8%) from 2024

Operations
Liabilities / Revenue70th percentileNet Margin71st percentile

Revenue

Down

$200,551

Down $19,187 (-8.7%) from 2024

Expenses

Up

$163,395

Up $22,085 (+16%) from 2024

Net Income

Down

$37,156

Down $41,272 (-53%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $405,462Liabilities 2010: $1,379Net Assets 2010: $404,0832010Assets 2011: $441,415Liabilities 2011: $2,527Net Assets 2011: $438,8882011Assets 2012: $447,427Liabilities 2012: $5,005Net Assets 2012: $442,4222012Assets 2013: $476,673Liabilities 2013: $3,151Net Assets 2013: $473,5222013Assets 2014: $512,904Liabilities 2014: $11,074Net Assets 2014: $501,8302014Assets 2015: $528,230Liabilities 2015: $2,429Net Assets 2015: $525,8012015Assets 2016: $538,956Liabilities 2016: $6,863Net Assets 2016: $532,0932016Assets 2017: $580,823Liabilities 2017: $4,153Net Assets 2017: $576,6702017Assets 2018: $720,320Liabilities 2018: $5,530Net Assets 2018: $714,7902018Assets 2019: $791,259Liabilities 2019: $4,992Net Assets 2019: $786,2672019Assets 2020: $781,506Liabilities 2020: $246Net Assets 2020: $781,2602020Assets 2021: $914,586Liabilities 2021: $579Net Assets 2021: $914,0072021Assets 2022: $960,710Liabilities 2022: $16,921Net Assets 2022: $943,7892022Assets 2023: $1,034,638Liabilities 2023: $43,333Net Assets 2023: $991,3052023Assets 2024: $1,140,573Liabilities 2024: $17,328Net Assets 2024: $1,123,2452024Assets 2025: $1,270,180Liabilities 2025: $48,258Net Assets 2025: $1,221,9222025

Highlighted filing

2025

Assets$1,270,180
Liabilities$48,258
Net Assets$1,221,922
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0Revenue 2010: $155,798Expenses 2010: $138,360Net Income 2010: $17,4382010Revenue 2011: $148,215Expenses 2011: $142,714Net Income 2011: $5,5012011Expenses 2012: $151,4842012Expenses 2013: $128,4902013Revenue 2014: $169,265Expenses 2014: $137,035Net Income 2014: $32,2302014Revenue 2015: $165,543Expenses 2015: $136,414Net Income 2015: $29,1292015Revenue 2016: $140,425Expenses 2016: $118,847Net Income 2016: $21,5782016Revenue 2017: $166,193Expenses 2017: $140,669Net Income 2017: $25,5242017Revenue 2018: $147,356Expenses 2018: $16,746Net Income 2018: $130,6102018Revenue 2019: $208,732Expenses 2019: $155,059Net Income 2019: $53,6732019Revenue 2020: $225,121Expenses 2020: $179,066Net Income 2020: $46,0552020Revenue 2021: $130,570Expenses 2021: $126,166Net Income 2021: $4,4042021Revenue 2022: $249,238Expenses 2022: $142,956Net Income 2022: $106,2822022Revenue 2023: $164,690Expenses 2023: $119,928Net Income 2023: $44,7622023Revenue 2024: $219,738Expenses 2024: $141,310Net Income 2024: $78,4282024Revenue 2025: $200,551Expenses 2025: $163,395Net Income 2025: $37,1562025

Highlighted filing

2025

Revenue$200,551
Expenses$163,395
Net Income$37,156
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,270,180
Liabilities
$48,258
Net assets
$1,221,922
Revenue
$200,551
Expenses
$163,395
Net income
$37,156
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.27$0.05$1.22$0.20$0.16$0.04
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.02$1.12$0.22$0.14$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.04$0.99$0.16$0.12$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.96$0.02$0.94$0.25$0.14$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.13$0.13$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.23$0.18$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.21$0.16$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.71$0.15$0.02$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.17$0.14$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$0.14$0.12$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.17$0.14$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.01$0.50$0.17$0.14$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.47$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.01$0.44$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$0.15$0.14$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.00$0.40$0.16$0.14$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Mar 14, 2026
Return Version
2024v5.5
Gross Receipts
$200,551
Mission and Program Overview

Mission

To further the development of accounting education and the accounting profession in the state of north carolina.

To further development of accounting education and profession in north carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$830,953$968,557▲ $137,604
Cash and Non-Interest-Bearing Accounts$249,792$196,321▼ $53,471
Accounts Receivable$59,828$105,302▲ $45,474
Total Assets$1,140,573$1,270,180▲ $129,607
Liabilities
Accounts Payable and Accrued Expenses$17,328$48,258▲ $30,930
Total Liabilities$17,328$48,258▲ $30,930
Net Assets / Fund Balance
Net Assets With Donor Restrictions$612,021$634,850▲ $22,829
Net Assets Without Donor Restrictions$511,224$587,072▲ $75,848
Total Net Assets Fund Balance$1,123,245$1,221,922▲ $98,677
Total Liabilities and Net Assets / Fund Balance$1,140,573$1,270,180▲ $129,607

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$162,634$0▲ $10,939-$166,073
2023$100,961$56,520▲ $10,153-$162,634
2022$105,383-▲ $578-$100,961
2021$119,806-▼ $9,423-$105,383
2020$100,940-▲ $23,866-$119,806
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Michelle Tracz CPA CfeImmediate Past President
Rachel Annaelise ChaneyPresident
Antonette LockettVice President
Lara VannDirector of Finance & Admi
Mark SoticheckChief Executive Officer
Amethia ClayMember
Christina HowardMember
Dan LavelleMember
Dr Mallissa DaviMember
Dr Roby SawyersMember
Jeanette FranzelMember
Karen GaskillMember
Katie PattersonMember
Kelli RobertsMember
Kingsley IfediMember
Madison WilliamsMember
Jennifer ShoffnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$173,120
Program Service Revenue
$0
Investment Income
$27,431
Other Revenue
$0
All Other Contributions
$171,922
Change in Net Assets
$37,156

Audited Revenue Reconciliation

Revenue per Audited Statements
$197,944
Revenue Not Reported on Financial Statements
$2,607
Revenue Not Reported on Form 990
$10,277,515
Total Revenue per Audited Statements
$10,475,459
Total Revenue per Form 990
$200,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$152,500
Other Expenses$10,895
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$152,500--$152,500
Office Expenses-$8,192-$8,192
Fees for Service Investment Mgmnt Fees-$2,607-$2,607
Fees for Services Other-$96-$96
Total Functional Expenses$152,500$10,895$0$163,395

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,865,104
Expenses Not Reported on Form 990$6,704,316
Total Expenses per Form 990$163,395
Expenses per Audited Statements$160,788
Expenses Not Reported on Financial Statements$2,607
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Foundation members consist of officers and members of the board of directors of the north carolina association of certified public accountants, inc.”

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

“The members of the corporation shall be the members of the board of directors of the north carolina association of certified public accountants, inc. (ncacpa), as from time to time constituted. In addition to the right to provide for the election of directors, the members shall have such other powers and rights as the ncacpa board of directors may designate.”

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

“The board of directors authorizes the audit committee to review the irs form 990 and file it with the internal revenue service. A copy of the return will be made available to the board of directors upon request. The irs form 990 shall be available to anyone upon request. Requests should be directed to the chief executive officer who shall respond by providing a photocopy of the most recently filed document within three (3) business days of the request.”

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

“All board members have an obligation to avoid conflicts of interest, or the appearance of conflicts, between their personal interests and those of the nc cpa foundation in dealings with outside entities or individuals. All board members must disclose real and apparent conflicts of interest and refrain from participating in any decisions on matters that involve a real conflict of interest or an appearance of conflict.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
North Carolina CPA Foundation Inc
EIN
56-1273347
Phone
9194691040
Address
2700 WYCLIFF ROAD 230, RALEIGH, NC 27607

Signing Officer

Name
Lara Nicole Vann
Title
Director of Finance/administration
Phone
9194691040
Signed
2026-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lara Nicole Vann
Formed
1980
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
15

Preparer

Firm
Cohnreznick Advisory LLC
Address
600 SOUTH TRYON STREET, CHARLOTTE, NC 28202
Preparer
Lori Rothe Yokobosky
Phone
7043329100
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The organization's endowment consists of two funds established for a purpose that are invested at vanguard. Together these funds make up the legacy scholarship program.”

PART X, LINE 2:

“Management has analyzed the tax positions taken by the organization and has concluded that, as of april 30, 2025, there are no uncertain tax positions that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Related organization revenue 10,217,192. Intercompany eliminations -33,756.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Related organization expenses 6,705,514. Intercompany eliminations -33,756.”

Raw XML AppendixShowing 400 of 562 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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt15152790
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt16274337
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR OF FINANCE & ADMI
IRS990/Form990PartVIISectionAGrp/TitleTxt16CHIEF EXECUTIVE OFFICER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01980
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt02444
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantAmt0135000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0152500
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0152500
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024987
IRS990/InvestmentInJointVentureInd00
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IRS990/IRPDocumentCnt00
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO FURTHER THE DEVELOPMENT OF ACCOUNTING EDUCATION AND THE ACCOUNTING PROFESSION IN THE STATE OF NORTH CAROLINA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt01221922
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0511224
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IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08192
IRS990/OfficeExpensesGrp/TotalAmt08192
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LARA NICOLE VANN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0JAMES MCCOY ACCOUNTING SCHOLARSHIP PROGRAM AWARDS ACADEMIC AND NEEDS-BASED SCHOLARSHIPS TO ACCOUNTING STUDENTS ATTENDING NORTH CAROLINA COLLEGES, UNIVERSITIES, AND COMMUNITY COLLEGES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt017500
IRS990/ProgSrvcAccomActy2Grp/GrantAmt017500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0195748
IRS990/PYExcessBenefitTransInd00
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IRS990/PYOtherRevenueAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt037156
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt01198
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0195748
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0146142
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0227006
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0118034
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0860050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt024987
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt021803
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt016432
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt017779
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012536
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.61120
IRS990ScheduleA/PublicSupportTotal170Amt0554071
IRS990ScheduleA/SubstantialContributorsTotAmt0305979
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0173120
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0195748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0146142
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0227006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0118034
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0860050
IRS990ScheduleA/TotalSupportAmt0953587
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
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0166073
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt07500
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt010939
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0100961
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt056520
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0162634
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt010153
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0105383
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0100961
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0578
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0119806
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0105383
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-9423
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0100940
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0119806
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
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IRS990ScheduleD/DonatedServicesAndUseFcltsAmt032558
IRS990ScheduleD/DonatedServicesUseFcltsAmt032558
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt06704316
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02607
IRS990ScheduleD/ExpensesSubtotalAmt0160788
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt02607
IRS990ScheduleD/NetUnrealizedGainsInvstAmt061521
IRS990ScheduleD/OtherExpensesIncludedAmt06671758
IRS990ScheduleD/OtherRevenueAmt010183436
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.33650
IRS990ScheduleD/RevenueNotReportedAmt010277515
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02607
IRS990ScheduleD/RevenueSubtotalAmt0197944
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENT CONSISTS OF TWO FUNDS ESTABLISHED FOR A PURPOSE THAT ARE INVESTED AT VANGUARD. TOGETHER THESE FUNDS MAKE UP THE LEGACY SCHOLARSHIP PROGRAM.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF APRIL 30, 2025, THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RELATED ORGANIZATION REVENUE 10,217,192. INTERCOMPANY ELIMINATIONS -33,756.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3RELATED ORGANIZATION EXPENSES 6,705,514. INTERCOMPANY ELIMINATIONS -33,756.
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 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0163395
IRS990ScheduleD/TotalRevenuePerForm990Amt0200551
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010475459
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06865104
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0152500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt077
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE NORTH CAROLINA CPA FOUNDATION WAS ESTABLISHED IN 1980 BY THE NCACPA TO FURTHER THE DEVELOPMENT OF ACCOUNTING EDUCATION AND THE ACCOUNTING PROFESSION IN NORTH CAROLINA. EACH SCHOLARSHIP IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OF THE FOUNDATION. THE TREASURER OVERSEES THE FOUNDATION'S FINANCIAL AFFAIRS, FUNDS, AND SECURITIES AND REVIEWS THE RECORDS ON A REGULAR BASIS, IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPALS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt023000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt14554
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0251037
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1146901

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