Civic Intelligence

Arkansas Society of Certified Public Accountants Student Loan Fu

990 • Fiscal year 2015 • EIN 71-6052667

Apr 01, 2014 to Mar 31, 2015 • Filed on Nov 12, 2015

Organization ProfileN/A
11300 Executive Center DriveLittle Rock, AR 72211

(501) 664-8739

Siviq Scores

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

Liabilities / Assets

39th percentile

0.05x

Higher debt load relative to assets than 39% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

77th percentile

0.51x

Higher debt load relative to revenue than 77% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

90th percentile

43%

Higher net margin than 90% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

55th percentile

2.0%

Faster asset growth than 55% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

97th percentile

206%

Faster revenue growth than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$1,174,394

Up $23,082 (+2.0%) from 2014

Net Assets

Up

$1,117,144

Up $21,332 (+1.9%) from 2014

Liabilities

Up

$57,250

Up $1,750 (+3.2%) from 2014

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin90th percentile

Revenue

Up

$112,341

Up $75,634 (+206%) from 2014

Expenses

Up

$63,635

Up $8,135 (+15%) from 2014

Net Income

Up

$48,706

Up $67,499 (+359%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $798,899Liabilities 2011: $0Net Assets 2011: $798,8992011Assets 2012: $926,998Liabilities 2012: $58,500Net Assets 2012: $868,4982012Assets 2013: $1,070,940Liabilities 2013: $47,000Net Assets 2013: $1,023,9402013Assets 2014: $1,151,312Liabilities 2014: $55,500Net Assets 2014: $1,095,8122014Assets 2015: $1,174,394Liabilities 2015: $57,250Net Assets 2015: $1,117,1442015Assets 2016: $1,090,286Liabilities 2016: $46,301Net Assets 2016: $1,043,9852016Assets 2017: $1,184,156Liabilities 2017: $50,100Net Assets 2017: $1,134,0562017Assets 2018: $1,264,409Liabilities 2018: $49,750Net Assets 2018: $1,214,6592018Assets 2019: $1,241,745Liabilities 2019: $53,750Net Assets 2019: $1,187,9952019Assets 2020: $1,248,861Liabilities 2020: $107,250Net Assets 2020: $1,141,6112020Assets 2021: $1,609,658Liabilities 2021: $59,300Net Assets 2021: $1,550,3582021Assets 2022: $1,690,856Liabilities 2022: $58,300Net Assets 2022: $1,632,5562022Assets 2023: $1,506,530Liabilities 2023: $67,900Net Assets 2023: $1,438,6302023Assets 2024: $1,763,442Liabilities 2024: $76,100Net Assets 2024: $1,687,3422024Assets 2025: $1,828,127Liabilities 2025: $78,300Net Assets 2025: $1,749,8272025

Highlighted filing

2015

Assets$1,174,394
Liabilities$57,250
Net Assets$1,117,144
Open 2015 Filing

Operations Trend

Revenue Growth97th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KExpenses 2011: $28,8002011Expenses 2012: $57,2002012Expenses 2013: $47,0002013Revenue 2014: $36,707Expenses 2014: $55,500Net Income 2014: -$18,7932014Revenue 2015: $112,341Expenses 2015: $63,635Net Income 2015: $48,7062015Revenue 2016: $23,145Expenses 2016: $54,328Net Income 2016: -$31,1832016Revenue 2017: $23,756Expenses 2017: $59,121Net Income 2017: -$35,3652017Revenue 2018: $66,866Expenses 2018: $58,028Net Income 2018: $8,8382018Revenue 2019: $101,919Expenses 2019: $74,579Net Income 2019: $27,3402019Revenue 2020: $76,638Expenses 2020: $53,749Net Income 2020: $22,8892020Revenue 2021: $85,208Expenses 2021: $59,300Net Income 2021: $25,9082021Revenue 2022: $63,340Expenses 2022: $58,300Net Income 2022: $5,0402022Revenue 2023: $67,488Expenses 2023: $66,300Net Income 2023: $1,1882023Revenue 2024: $103,345Expenses 2024: $76,100Net Income 2024: $27,2452024Revenue 2025: $81,704Expenses 2025: $78,300Net Income 2025: $3,4042025

Highlighted filing

2015

Revenue$112,341
Expenses$63,635
Net Income$48,706
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$1,352,345
Mission and Program Overview

Mission

Award scholarships to accounting students

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$776,183$1,036,646▲ $260,463
Savings and Temporary Cash Investments$214,606--
Cash and Non-Interest-Bearing Accounts$159,133$127,140▼ $31,993
Pledges and Grants Receivable$1,390$10,608▲ $9,218
Total Assets$1,151,312$1,174,394▲ $23,082
Liabilities
Accounts Payable and Accrued Expenses$55,500$57,250▲ $1,750
Total Liabilities$55,500$57,250▲ $1,750
Net Assets / Fund Balance
Unrestricted Net Assets$1,095,812$1,117,144▲ $21,332
Total Net Assets Fund Balance$1,095,812$1,117,144▲ $21,332
Total Liabilities and Net Assets / Fund Balance$1,151,312$1,174,394▲ $23,082
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Terrye a StinsonPresident
Dwight H EstesDirector
Jimmie L ShannonDirector
Michael M WattsDirector
Randall W TurnerDirector
Wl Cook IiDirector
Marsha MoffittExec Directo
Daniel M PeregrinSecretary
Gregory E HankinsTreasurer
Jim C PettyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$31,213
Program Service Revenue
$0
Investment Income
$81,128
Other Revenue
$0
All Other Contributions
$31,213
Change in Net Assets
$48,706

Audited Revenue Reconciliation

Revenue per Audited Statements
$112,341
Revenue Not Reported on Form 990
$-27,374
Total Revenue per Audited Statements
$84,967
Total Revenue per Form 990
$112,341
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$55,750
Other Expenses$7,885
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$55,750--$55,750
Other Expenses$15--$15
Total Functional Expenses$63,635$0$0$63,635

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$63,635
Total Expenses per Audited Statements$63,635
Total Expenses per Form 990$63,635
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
No
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

“The 990 is prepared by the organization's independent auditor and is thoroughly reviewed by the board of directors before submission.”

Form 990, Page 6, Part VI, Line 12C

“The organization's conflict of interest policy is included in its written policy manual. No exceptions to this policy will be made unless approved by the board of directors.”

Form 990, Page 6, Part VI, Line 15A

“No compensation is provided for the top management official.”

Form 990, Page 6, Part VI, Line 15B

“No other officers are compensated.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
ARKANSAS SOCIETY OF CPA'S
EIN
71-6052667
Phone
5016648739
Address
11300 EXECUTIVE CENTER DRIVE, LITTLE ROCK, AR 72211

Signing Officer

Name
Marsha Moffitt
Title
Executive Director
Phone
5016648739
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marsha Moffitt
Formed
1962
Legal Domicile
Ar
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Bell Foster Johnson & Watkins Llp
Address
5420 W MARKHAM ST, LITTLE ROCK, AR 72205-3410
Preparer
Paul Osborn CPA
Phone
5016630990
Raw XML Appendix356 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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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt035
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL SCHOLARSHIP FUNDS ARE MONITORED BY THE ORGANIZATION'S BOARD OF DIRECTORS. THE NAMES OF THE STUDENTS FOR SCHOLARSHIPS ARE SENT DIRECTLY FROM THE ACCOUNTING DEPARTMENT OF SCHOOLS DEPENDING ON HOW MANY ASCPA MEMBERS THEY HAVE IN THEIR FACULTY. THE GPA AND CREDIT HOURS ARE THEN VERIFIED BY THE STUDENT EDUCATION FUND BOARD. THE BOARD ALSO DECIDES HOW MUCH IN TOTAL SCHOLARSHIPS TO DESIGNATE FOR THE PARTICULAR YEAR AND HOW MUCH TO AWARD TO INDIVIDUAL CANDIDATES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT AUDITOR AND IS THOROUGHLY REVIEWED BY THE BOARD OF DIRECTORS BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS INCLUDED IN ITS WRITTEN POLICY MANUAL. NO EXCEPTIONS TO THIS POLICY WILL BE MADE UNLESS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMPENSATION IS PROVIDED FOR THE TOP MANAGEMENT OFFICIAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OTHER OFFICERS ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt063635
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt057250
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IRS990/TotalLiabilitiesGrp/EOYAmt057250
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IRS990/TotalProgramServiceExpensesAmt063635
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0112341
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011300 EXECUTIVE CENTER DRIVE
IRS990/USAddress/CityNm0LITTLE ROCK
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072211
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARSHA MOFFITT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05016648739
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARKANSAS SOCIETY OF CPA'S
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0STUDENT EDUCATION FUND
ReturnHeader/Filer/BusinessNameControlTxt0ARKA
ReturnHeader/Filer/EIN0716052667
ReturnHeader/Filer/PhoneNum05016648739
ReturnHeader/Filer/USAddress/AddressLine1Txt011300 EXECUTIVE CENTER DRIVE
ReturnHeader/Filer/USAddress/CityNm0LITTLE ROCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072211
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263474353
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BELL FOSTER JOHNSON & WATKINS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05420 W MARKHAM ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LITTLE ROCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0722053410
ReturnHeader/PreparerPersonGrp/PhoneNum05016630990
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL OSBORN CPA
ReturnHeader/ReturnTs02015-11-12T13:06:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-04-01
ReturnHeader/TaxPeriodEndDt02015-03-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,174,394
Liabilities
$57,250
Net assets
$1,117,144
Revenue
$112,341
Expenses
$63,635
Net income
$48,706
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.83$0.08$1.75$0.08$0.08$0.00
2024Detailed filing. Detailed filing data is available for this year.$1.76$0.08$1.69$0.10$0.08$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.51$0.07$1.44$0.07$0.07$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.06$1.63$0.06$0.06$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.06$1.55$0.09$0.06$0.03
2020Summary only. Only limited summary data is available for this year.$1.25$0.11$1.14$0.08$0.05$0.02
2019Summary only. Only limited summary data is available for this year.$1.24$0.05$1.19$0.10$0.07$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.26$0.05$1.21$0.07$0.06$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.18$0.05$1.13$0.02$0.06$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.09$0.05$1.04$0.02$0.05$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.17$0.06$1.12$0.11$0.06$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.06$1.10$0.04$0.06$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.05$1.02$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.06$0.87$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.00$0.80$0.03