Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
San Antonio CPA Continuing Education Foundation
990 • Fiscal year 2023 • EIN 74-1969656
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.05x
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Balance Sheet
Assets
Up$607,943
Up $88,300 (+17%) from 2021
Net Assets
Up$578,564
Up $138,807 (+32%) from 2021
Liabilities
Down$29,379
Down $50,507 (-63%) from 2021
Revenue And Expenses
Revenue
Up$305,378
Up $45,025 (+17%) from 2021
Expenses
Down$290,260
Down $880 (-0.3%) from 2021
Net Income
Up$15,118
Up $45,905 (+149%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2022 to May 31, 2023
- Signed
- Apr 15, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $305,378
Mission and Program Overview
Mission
The foundation sponsors high quality, affordable continuing education, awards scholarships and provides a platform for volunteer to give back to the community.
The foundation sponsors high quality, affordable continuing education.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $573,011 | $588,676 | ▲ $15,665 |
| Cash and Non-Interest-Bearing Accounts | $19,415 | $7,493 | ▼ $11,922 |
| Pledges and Grants Receivable | $4,973 | - | - |
| Land, Buildings, and Equipment, Net | $5,643 | $2,312 | ▼ $3,331 |
| Total Assets | $608,055 | $607,943 | ▼ $112 |
| Other Assets Total | $5,013 | $9,462 | ▲ $4,449 |
| Liabilities | |||
| Deferred Revenue | $37,333 | $24,789 | ▼ $12,544 |
| Other Liabilities | $2,381 | $3,090 | ▲ $709 |
| Accounts Payable and Accrued Expenses | $4,895 | $1,500 | ▼ $3,395 |
| Total Liabilities | $44,609 | $29,379 | ▼ $15,230 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $563,446 | $578,564 | ▲ $15,118 |
| Total Net Assets Fund Balance | $563,446 | $578,564 | ▲ $15,118 |
| Total Liabilities and Net Assets / Fund Balance | $608,055 | $607,943 | ▼ $112 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,312 | $44,582 | $46,894 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2021 | $280,041 | $70,794 | ▲ $2,681 | $29,517 | - |
| 2020 | $292,084 | $22,510 | ▲ $3,709 | $25,762 | - |
| 2019 | $263,173 | $81,092 | ▲ $2,909 | $30,590 | - |
| 2018 | $232,105 | $82,138 | ▲ $974 | $30,044 | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jacqui Belcher | Executive Di |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $262,329
- Program Service Revenue
- $43,049
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $15,118
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $206,301 |
| Salaries, Compensation, and Employee Benefits | $62,459 |
| Grants and Similar Amounts Paid | $21,500 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $202,970 | - | - | $202,970 |
| Other Salaries and Wages | - | $62,459 | - | $62,459 |
| Grants to Domestic Individuals | $21,500 | - | - | $21,500 |
| Depreciation Depletion | $3,331 | - | - | $3,331 |
| Total Functional Expenses | $227,801 | $62,459 | $0 | $290,260 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Accrued Liabilities | $3,090 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“The texas society of certified public accountants and the san antonio cpa society (txcpa) are separate legal entities. All chapter members are also required to be members of the txcpa. Annual dues are paid directly to the txcpa. Membership dues include both the state and chapter portions and are renewable june 1 of each year.”
Form 990, Page 6, Part VI, Line 7A
“Members have the right to elect the board of directors.”
Form 990, Page 6, Part VI, Line 7B
“Members have the right to approve decisions of the board.”
Form 990, Page 6, Part VI, Line 11B
“The form 990 is distributed to the board for approval.”
Form 990, Page 6, Part VI, Line 12C
“During the first meeting of each fiscal year, the chairman reviews the conflict of interest policy with the entire board of directors. Each officer and director is required to sign and annual statement that he/she understands the conflict of interest policy and agrees to disclose to the chairman any conflict or potentional conflict of interest which may arise during his/her service. The disclosure of any conflict should be in writing, confidentially addressed to the chairmain and should describe the facts and circumstances relative to the potential conflict of interest. It will be the decision of the chairman as to a resolution of the conflict, if a resoultion is deemed necessary.”
Form 990, Page 6, Part VI, Line 15A
“The board researched the compensation of other executive directors and staff employees in determining the salaries comparable to industry standards. The executive director's last compensation review was performed in may 2023.”
Form 990, Page 6, Part VI, Line 15B
“The board researched the compensation of other executive directors and staff employees in determining the salaries comparable to industry standards. The executive director's last compensation review was performed in may 2023.”
Form 990, Page 6, Part VI, Line 19
“The governing documents, conflict of interest policy, financial statements, and form 990 are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- San Antonio CPA Continuing
- EIN
- 74-1969656
- Phone
- 2108282722
- Address
- 8200 I-10 WEST SUITE 875, SAN ANTONIO, TX 78230
Signing Officer
- Name
- Jacqui Belcher
- Title
- Executive Director
- Phone
- 2108282722
- Signed
- 2024-04-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jacqui Belcher
- Formed
- 1978
- Legal Domicile
- TX
- Voting Board Members
- 19
- Independent Board Members
- 19
- Employees
- 2
- Volunteers
- 100
Preparer
- Firm
- Marina Polanco CPA
- Address
- 25606 PRESIDIO BND, BOERNE, TX 78015-6538
- Preparer
- Marina Polanco CPA
- Phone
- 2108183424
Supplemental Narrative
Additional Explanations
Form 990, Page 2, Part III, Line 4D
“.”
Form 990, Part IX, Line 11G
“OTHER FEES 202,970 0 0”
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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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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED LIABILITIES |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | . |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS AND THE SAN ANTONIO CPA SOCIETY (TXCPA) ARE SEPARATE LEGAL ENTITIES. ALL CHAPTER MEMBERS ARE ALSO REQUIRED TO BE MEMBERS OF THE TXCPA. ANNUAL DUES ARE PAID DIRECTLY TO THE TXCPA. MEMBERSHIP DUES INCLUDE BOTH THE STATE AND CHAPTER PORTIONS AND ARE RENEWABLE JUNE 1 OF EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS HAVE THE RIGHT TO APPROVE DECISIONS OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 IS DISTRIBUTED TO THE BOARD FOR APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DURING THE FIRST MEETING OF EACH FISCAL YEAR, THE CHAIRMAN REVIEWS THE CONFLICT OF INTEREST POLICY WITH THE ENTIRE BOARD OF DIRECTORS. EACH OFFICER AND DIRECTOR IS REQUIRED TO SIGN AND ANNUAL STATEMENT THAT HE/SHE UNDERSTANDS THE CONFLICT OF INTEREST POLICY AND AGREES TO DISCLOSE TO THE CHAIRMAN ANY CONFLICT OR POTENTIONAL CONFLICT OF INTEREST WHICH MAY ARISE DURING HIS/HER SERVICE. THE DISCLOSURE OF ANY CONFLICT SHOULD BE IN WRITING, CONFIDENTIALLY ADDRESSED TO THE CHAIRMAIN AND SHOULD DESCRIBE THE FACTS AND CIRCUMSTANCES RELATIVE TO THE POTENTIAL CONFLICT OF INTEREST. IT WILL BE THE DECISION OF THE CHAIRMAN AS TO A RESOLUTION OF THE CONFLICT, IF A RESOULTION IS DEEMED NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD RESEARCHED THE COMPENSATION OF OTHER EXECUTIVE DIRECTORS AND STAFF EMPLOYEES IN DETERMINING THE SALARIES COMPARABLE TO INDUSTRY STANDARDS. THE EXECUTIVE DIRECTOR'S LAST COMPENSATION REVIEW WAS PERFORMED IN MAY 2023. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE BOARD RESEARCHED THE COMPENSATION OF OTHER EXECUTIVE DIRECTORS AND STAFF EMPLOYEES IN DETERMINING THE SALARIES COMPARABLE TO INDUSTRY STANDARDS. THE EXECUTIVE DIRECTOR'S LAST COMPENSATION REVIEW WAS PERFORMED IN MAY 2023. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | OTHER FEES 202,970 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART IX, LINE 11G |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 227801 |
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| IRS990/USAddress/ZIPCd | 0 | 78230 |
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| IRS990/VotingMembersIndependentCnt | 0 | 19 |
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| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JACQUI BELCHER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2108282722 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-04-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SAN ANTONIO CPA CONTINUING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | EDUCATION FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SANA |
| ReturnHeader/Filer/EIN | 0 | 741969656 |
| ReturnHeader/Filer/PhoneNum | 0 | 2108282722 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 8200 I-10 WEST SUITE 875 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN ANTONIO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 78230 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 854176868 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MARINA POLANCO CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 25606 PRESIDIO BND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BOERNE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 780156538 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2108183424 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-04-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARINA POLANCO CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2024-04-16T00:40:57-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JACQUI |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | BELCHER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-05-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $607,943
- Liabilities
- $29,379
- Net assets
- $578,564
- Revenue
- $305,378
- Expenses
- $290,260
- Net income
- $15,118