Civic Intelligence

Ficpa Scholarship Foundation Inc

EIN 59-6152454 • 501(c)3 • Orlando, FL

Profile

To facilitate access to the resources necessary to support programs that develop current and future accounting professionals, enhance life-long learning and to serve as good stewards of the funds entrusted to us.

250 S ORANGE AVE Suite 300POrlando, FL 32801

www.ficpa.org

Siviq Scores

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

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.78x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$424,121

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 142.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

65th percentile

9.4%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-62%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$3,521,690

Up $303,492 (+9.4%) from 2023

Liabilities

Up

$233,279

Up $14,257 (+6.5%) from 2023

Net Assets

Up

$3,288,411

Up $289,235 (+9.6%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin72nd percentile

Revenue

Down

$297,648

Down $480,995 (-62%) from 2023

Expenses

Up

$241,174

Up $14,826 (+6.6%) from 2023

Net Income

Down

$56,474

Down $495,821 (-90%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,803,415Liabilities 2010: $383,373Net Assets 2010: $1,420,0422010Assets 2011: $2,044,188Liabilities 2011: $217,386Net Assets 2011: $1,826,8022011Assets 2012: $1,935,886Liabilities 2012: $230,330Net Assets 2012: $1,705,5562012Assets 2013: $1,946,002Liabilities 2013: $202,469Net Assets 2013: $1,743,5332013Assets 2014: $2,113,193Liabilities 2014: $182,895Net Assets 2014: $1,930,2982014Assets 2015: $2,115,075Liabilities 2015: $177,960Net Assets 2015: $1,937,1152015Assets 2016: $2,201,605Liabilities 2016: $155,325Net Assets 2016: $2,046,2802016Assets 2018: $2,513,660Liabilities 2018: $174,234Net Assets 2018: $2,339,4262018Assets 2019: $2,665,961Liabilities 2019: $180,568Net Assets 2019: $2,485,3932019Assets 2020: $2,685,413Liabilities 2020: $191,576Net Assets 2020: $2,493,8372020Assets 2021: $3,319,754Liabilities 2021: $198,954Net Assets 2021: $3,120,8002021Assets 2022: $3,024,093Liabilities 2022: $267,695Net Assets 2022: $2,756,3982022Assets 2023: $3,218,198Liabilities 2023: $219,022Net Assets 2023: $2,999,1762023Assets 2024: $3,521,690Liabilities 2024: $233,279Net Assets 2024: $3,288,4112024

Highlighted filing

2024

Assets$3,521,690
Liabilities$233,279
Net Assets$3,288,411
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $543,2132010Expenses 2011: $318,9262011Expenses 2012: $360,6632012Expenses 2013: $245,3922013Revenue 2014: $232,137Expenses 2014: $206,741Net Income 2014: $25,3962014Revenue 2015: $193,050Expenses 2015: $209,117Net Income 2015: -$16,0672015Revenue 2016: $324,661Expenses 2016: $221,909Net Income 2016: $102,7522016Revenue 2018: $185,877Expenses 2018: $213,972Net Income 2018: -$28,0952018Revenue 2019: $231,678Expenses 2019: $229,212Net Income 2019: $2,4662019Revenue 2020: $209,718Expenses 2020: $215,536Net Income 2020: -$5,8182020Revenue 2021: $279,961Expenses 2021: $237,820Net Income 2021: $42,1412021Revenue 2022: $317,584Expenses 2022: $265,268Net Income 2022: $52,3162022Revenue 2023: $778,643Expenses 2023: $226,348Net Income 2023: $552,2952023Revenue 2024: $297,648Expenses 2024: $241,174Net Income 2024: $56,4742024

Highlighted filing

2024

Revenue$297,648
Expenses$241,174
Net Income$56,474
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,521,690
Liabilities
$233,279
Net assets
$3,288,411
Revenue
$297,648
Expenses
$241,174
Net income
$56,474
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.23$3.29$0.30$0.24$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.22$3.00$0.78$0.23$0.55
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.27$2.76$0.32$0.27$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$0.20$3.12$0.28$0.24$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$0.19$2.49$0.21$0.22$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.18$2.49$0.23$0.23$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.17$2.34$0.19$0.21$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.20$0.16$2.05$0.32$0.22$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.12$0.18$1.94$0.19$0.21$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.11$0.18$1.93$0.23$0.21$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.20$1.74$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.23$1.71$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.22$1.83$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.38$1.42$0.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$425,772
Mission and Program Overview

Mission

To facilitate access to the resources necessary to support programs that develop current and future accounting professionals, enhance life-long learning and to serve as good stewards of the funds entrusted to us.

Our mission is to provide support and foster success for current and future cpas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,952,041$3,249,714▲ $297,673
Cash and Non-Interest-Bearing Accounts$185,194$213,363▲ $28,169
Prepaid Expenses and Deferred Charges$12,540$31,250▲ $18,710
Pledges and Grants Receivable$53,388$18,525▼ $34,863
Accounts Receivable$15,035$8,838▼ $6,197
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$3,218,198$3,521,690▲ $303,492
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$197,647$185,820▼ $11,827
Deferred Revenue$21,375$47,459▲ $26,084
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$219,022$233,279▲ $14,257
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,236,623$2,375,178▲ $138,555
Net Assets Without Donor Restrictions$762,553$913,233▲ $150,680
Total Net Assets Fund Balance$2,999,176$3,288,411▲ $289,235
Total Liabilities and Net Assets / Fund Balance$3,218,198$3,521,690▲ $303,492

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,192,970$529▲ $155,428-$2,268,402
2022$2,169,741$7,432▲ $112,520-$2,192,970
2021$2,428,845$37,917▼ $297,021-$2,169,741
2020$1,996,860$73,381▲ $358,604-$2,428,845
2019$1,979,723$23,688▼ $6,551-$1,996,860
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleOtherTotal
Jason HarrellChief External Affairs Officer$75,613$75,613
Justin ThamesChief External Affairs Officer$25,374$25,374

Board Members and Trustees

NameTitle
Steve MorrisonChair
Alan WestFinance Committee Chair
Silvana CapaldiFundraising Committee Chair
Carshena AllisonNominating Committee Chair
Jennifer KellerPrograms Committee Chair
Shelly WeirPresident/CEO
Amanda PorupskiTrustee
Amy SantosTrustee
Binita MehtaTrustee
Carey VasalloTrustee
Celina JozsiTrustee
Elizabeth CarlsonTrustee
Jason ChorlinsTrustee
Jason KleinTrustee
Joseph MurrayTrustee
Kylan McNemarTrustee
Lorie GleimTrustee
Maria RustTrustee
Marie RosierTrustee
Michael HalfastTrustee
Nancy JuronTrustee
Paola SuarezTrustee
Paul HaysTrustee
Rick SmithTrustee
Stuart RohatinerTrustee
Will QuilliamTrustee
Kristin HighChief Financial Officer
Carrie SummerlinChief Growth & Innovat Officer
Ivey Rose SmithVP of Membership
Paul BrownVP of Prof & Tech Standards
Revenue and Support

Revenue Composition

Contributions and Grants
$135,640
Program Service Revenue
$0
Investment Income
$110,428
Other Revenue
$51,580
All Other Contributions
$135,640
Change in Net Assets
$56,474

Audited Revenue Reconciliation

Revenue per Audited Statements
$297,648
Revenue Not Reported on Form 990
$622,083
Total Revenue per Audited Statements
$919,731
Total Revenue per Form 990
$297,648
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$177,950
Other Expenses$38,850
Salaries, Compensation, and Employee Benefits$24,374
Total Fundraising Expense$24,374
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$177,950--$177,950
Other Salaries and Wages--$24,374$24,374
Fees for Services Accounting-$22,204-$22,204
All Other Expenses-$4,179-$4,179
Advertising-$2,727-$2,727
Office Expenses-$1,962-$1,962
Information Technology-$1,417-$1,417
Other Expenses-$391-$391
Travel-$319-$319
Total Functional Expenses$177,950$38,850$24,374$241,174

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$630,496
Expenses Not Reported on Form 990$389,322
Expenses per Audited Statements$241,174
Total Expenses per Form 990$241,174
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$163,066
Fundraising Direct Expenses$112,750
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Reef Golf Tourn$72,466$72,466$2,508$69,958
Scholarship Nig$43,825$43,825$2,683$41,142
Total Events$163,066$163,066$112,750$50,316
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 7A:

“A nominating committee elects the governing body.”

FORM 990, PART VI, SECTION B, LINE 11:

“The governing body designates a finance committee that is responsible on behalf of the governing body for reviewing the draft form 990. The finance committee approves the draft form 990 before it is filed with the internal revenue service.”

FORM 990, PART VI, SECTION B, LINE 12C:

“Annually, the organization asks all the trustees to review the policy and sign that they have done so. If there are any conflicts, that should be notated.”

FORM 990, PART VI, SECTION C, LINE 19:

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Ficpa Scholarship Foundation Inc
EIN
59-6152454
In Care Of
% SHELLY WEIR
Phone
8003423197
Address
250 S ORANGE AVE Suite 300P, ORLANDO, FL 32801

Signing Officer

Name
Shelly Wier
Title
President / CEO
Phone
8502242727
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shelly Wier
Formed
1959
Legal Domicile
Fl
Voting Board Members
25
Independent Board Members
25
Employees
0
Volunteers
45

Preparer

Firm
Withumsmithbrownpc
Address
200 S ORANGE AVESTE 1200, ORLANDO, FL 32801-3400
Preparer
erik a halluska CPA
Phone
4078491569
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“There have been no changes in the process from the prior year.”

Form 990, Part I, Line 1, Description of Organization Mission

“To facilitate access to the resources necessary to support programs that develop current and future accounting professionals, enhance life-long learning and to serve as good stewards of the funds entrusted to us.”

Financial Statement Notes

PART X, LINE 2:

“The Foundation is a nonprofit organization exempt from federal taxes on income other than unrelated business income under Section 501(c)(3) of the Internal Revenue Code. The Foundation experienced no taxes as a result of unrelated business income for the years ended June 30, 2024 and 2023. The Foundation is not classified as private foundation by the Internal Revenue Service. Accounting principles generally accepted in the United States of America prescribe requirements for the recognition of income taxes in financial statements, and the amounts recognized are affected by income tax positions taken by the Foundation in its tax returns. The Foundation's status as an exempt organization is defined as an income tax position under these requirements. While management believes it has complied with the Internal Revenue Code, the sustainability of some income tax positions taken by the Foundation in its tax returns may be uncertain. There are minimum thresholds of likelihood that uncertain tax positions are required to meet before being recognized in the financial statements. Management does not believe that the Foundation has any material uncertain tax positions at June 30, 2024. In the event interest and penalties were due relating to an unsustainable tax position, they would be treated as a component of income tax expense.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses - $112,750”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses - $112,750”

PART V, LINE 4:

“As a related organization to the institute, the florida institute of certified of public accountants' scholarship foundation's endowment consists of multiple individual funds and board designated funds established for a variety of purposes. The endowments are all fully funded at june 30, 2024.”

Raw XML AppendixShowing 400 of 907 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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