Civic Intelligence

Educational Foundation of the Cocpa

EIN 84-6031758 • 501(c)3 • Glendale, CO

Profile

To promote accounting education in colorado and support individuals and institutions engaged in its study and teaching.

720 S Colorado Blvd Suite 500NGlendale, CO 80246

www.cocpa.org/STORE/DONATION.ASPX

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.17x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

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

Top Officer Pay

46th percentile

$36,010

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 20.1% of source-year revenue.

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

Asset Growth

48th percentile

2.8%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

9th percentile

-36%

Faster revenue growth than 9% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$2,450,125

Up $66,093 (+2.8%) from 2024

Liabilities

Up

$30,771

Up $1,399 (+4.8%) from 2024

Net Assets

Up

$2,419,354

Up $64,694 (+2.7%) from 2024

Operations
Liabilities / Revenue64th percentileNet Margin79th percentile

Revenue

Down

$178,874

Down $98,643 (-36%) from 2024

Expenses

Down

$129,336

Down $8,145 (-5.9%) from 2024

Net Income

Down

$49,538

Down $90,498 (-65%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,721,420Liabilities 2011: $2,160Net Assets 2011: $1,719,2602011Assets 2012: $1,664,235Liabilities 2012: $1,462Net Assets 2012: $1,662,7732012Assets 2013: $1,820,185Liabilities 2013: $1,557Net Assets 2013: $1,818,6282013Assets 2014: $1,952,126Liabilities 2014: $957Net Assets 2014: $1,951,1692014Assets 2015: $1,991,083Liabilities 2015: $4,157Net Assets 2015: $1,986,9262015Assets 2016: $1,843,398Liabilities 2016: $4,228Net Assets 2016: $1,839,1702016Assets 2017: $1,994,180Liabilities 2017: $1,766Net Assets 2017: $1,992,4142017Assets 2018: $2,140,000Liabilities 2018: $1,601Net Assets 2018: $2,138,3992018Assets 2019: $2,150,141Liabilities 2019: $4,685Net Assets 2019: $2,145,4562019Assets 2020: $1,911,143Liabilities 2020: $3,933Net Assets 2020: $1,907,2102020Assets 2021: $2,454,928Liabilities 2021: $4,878Net Assets 2021: $2,450,0502021Assets 2022: $2,249,440Liabilities 2022: $4,240Net Assets 2022: $2,245,2002022Assets 2023: $2,231,719Liabilities 2023: $5,488Net Assets 2023: $2,226,2312023Assets 2024: $2,384,032Liabilities 2024: $29,372Net Assets 2024: $2,354,6602024Assets 2025: $2,450,125Liabilities 2025: $30,771Net Assets 2025: $2,419,3542025

Highlighted filing

2025

Assets$2,450,125
Liabilities$30,771
Net Assets$2,419,354
Open 2025 Filing

Operations Trend

Revenue Growth9th percentile

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

$300K$200K$100K$0Expenses 2011: $84,4862011Expenses 2012: $85,7642012Expenses 2013: $95,0652013Revenue 2014: $133,308Expenses 2014: $104,401Net Income 2014: $28,9072014Revenue 2015: $183,654Expenses 2015: $110,465Net Income 2015: $73,1892015Revenue 2016: $134,072Expenses 2016: $119,632Net Income 2016: $14,4402016Revenue 2017: $135,754Expenses 2017: $121,220Net Income 2017: $14,5342017Revenue 2018: $200,371Expenses 2018: $135,390Net Income 2018: $64,9812018Revenue 2019: $195,336Expenses 2019: $129,925Net Income 2019: $65,4112019Revenue 2020: $161,732Expenses 2020: $142,675Net Income 2020: $19,0572020Revenue 2021: $159,821Expenses 2021: $137,325Net Income 2021: $22,4962021Revenue 2022: $201,517Expenses 2022: $130,777Net Income 2022: $70,7402022Revenue 2023: $138,154Expenses 2023: $132,184Net Income 2023: $5,9702023Revenue 2024: $277,517Expenses 2024: $137,481Net Income 2024: $140,0362024Revenue 2025: $178,874Expenses 2025: $129,336Net Income 2025: $49,5382025

Highlighted filing

2025

Revenue$178,874
Expenses$129,336
Net Income$49,538
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$2,450,125
Liabilities
$30,771
Net assets
$2,419,354
Revenue
$178,874
Expenses
$129,336
Net income
$49,538
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.45$0.03$2.42$0.18$0.13$0.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.03$2.35$0.28$0.14$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.01$2.23$0.14$0.13$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.00$2.25$0.20$0.13$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.00$2.45$0.16$0.14$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.00$1.91$0.16$0.14$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.00$2.15$0.20$0.13$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.00$2.14$0.20$0.14$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.00$1.99$0.14$0.12$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$0.13$0.12$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$0.18$0.11$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$0.13$0.10$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.00$1.82$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.00$1.66$0.09
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.00$1.72$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Mar 11, 2026
Return Version
2024v5.5
Gross Receipts
$178,874
Mission and Program Overview

Mission

To promote accounting education in colorado and support individuals and institutions engaged in its study and teaching.

To promote accounting education in colorado, primarily through awarding scholarships to students attending colorado colleges and universities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,162,166$2,303,088▲ $140,922
Savings and Temporary Cash Investments$216,128$141,859▼ $74,269
Prepaid Expenses and Deferred Charges$5,102$5,178▲ $76
Total Assets$2,384,032$2,450,125▲ $66,093
Other Assets Total$636$0▼ $636
Liabilities
Other Liabilities$27,758$29,087▲ $1,329
Accounts Payable and Accrued Expenses$1,614$1,684▲ $70
Total Liabilities$29,372$30,771▲ $1,399
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,039,576$2,085,317▲ $45,741
Net Assets With Donor Restrictions$315,084$334,037▲ $18,953
Total Net Assets Fund Balance$2,354,660$2,419,354▲ $64,694
Total Liabilities and Net Assets / Fund Balance$2,384,032$2,450,125▲ $66,093

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,162,166$109,000▲ $140,922-$2,303,088
2023$2,060,808-▲ $209,358-$2,162,166
2022$2,119,080-▲ $51,728-$2,060,808
2021$2,255,250$101,000▼ $136,170-$2,119,080
2020$1,720,025-▲ $634,225-$2,255,250
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Abbey AguirreExec. Dir./secretary (thru 10/24)FT$36,010-$36,010
Alicia GelinasTrustee-$5,559$278$5,837

Board Members and Trustees

NameTitle
Stephanie DanielsPresident
Alexandria RomeroVice President
Blaise WaboTrustee
Judy ThomasTrustee
Karla WillschauTrustee
Laurie CorradinoTrustee
Matthew OgazTrustee
Todd MihelichTrustee
Ashley KittrellExec. Dir./secretary (from 3/25)
Jeffrey DammTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,005
Program Service Revenue
$0
Investment Income
$125,869
Other Revenue
$0
All Other Contributions
$53,005
Change in Net Assets
$49,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$98,135
Other Expenses$31,201
Total Fundraising Expense$499
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$98,135--$98,135
Fees for Services Accounting-$16,724-$16,724
Information Technology$3,417$2,562$66$6,045
Fees for Service Investment Mgmnt Fees-$2,125-$2,125
All Other Expenses$29$1,450$401$1,880
Office Expenses$92$1,650$16$1,758
Insurance$90$1,553$16$1,659
Other Expenses$1,000--$1,000
Travel$10--$10
Total Functional Expenses$102,773$26,064$499$129,336
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$29,087
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“An affiliated organization, the colorado society of cpas, performed administrative and management services. Amounts reported on form 990, part vii, section a include some of the costs related to providing these services.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have any committees with the authority to act on behalf of the governing body.”

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

“The form 990 is reviewed by the ceo of the colorado society of cpas (cocpa), an affiliated organization, who serves as the organization's trustee. The form is then forwarded to the board of trustees, most of whom are cpas, for their review before filing.”

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

“Officers and trustees are asked to self-report any potential conflicts. In addition, the staff and board president anticipate and discuss in advance whether any officer or trustee should excuse himself/herself from a vote on any matter due to a potential conflict of interest. The officer or trustee is advised of the necessity to abstain before the vote.”

Form 990, Part VI, Section B, Line 15

“The educational foundation does not pay any officers or employees directly. The cocpa, an affiliated organization, makes these payments. The educational foundation relies on the cocpa's process to determine compensation amounts.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and reviewed financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Educational Foundation of the Cocpa
EIN
84-6031758
Phone
3037732877
Address
720 S COLORADO BLVD SUITE 500N, GLENDALE, CO 80246

Signing Officer

Name
Crystal Adams
Title
Executive Director
Phone
3037732877
Signed
2026-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Crystal Adams
Formed
1958
Legal Domicile
Co
Voting Board Members
10
Independent Board Members
9
Employees
0
Volunteers
16

Preparer

Firm
Eide Bailly Llp
Address
2950 E HARMONY RD STE 290, FORT COLLINS, CO 80528-3429
Preparer
Kyle L Fritch CPA
Phone
3037705700
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The foundation's endowment funds are intended to provide a predictable stream of funding to support the foundation's awarding of scholarships, awards, and grants as well as its supporting activities.”

PART X, LINE 2:

“The foundation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code, qualifies for the charitable contribution deduction under section 170(b)(1)(a)(vi), and has been classified as an organization other than a private foundation under section 509(a)(1). However, income from activities not directly related to the foundation's tax-exempt purpose is subject to taxation as unrelated business income. The foundation had no unrelated business income during the years ended april 30, 2024 and 2025.”

Raw XML AppendixShowing 400 of 486 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROMOTE ACCOUNTING EDUCATION IN COLORADO, PRIMARILY THROUGH AWARDING SCHOLARSHIPS TO STUDENTS ATTENDING COLORADO COLLEGES AND UNIVERSITIES.
IRS990/AddressChangeInd0X
IRS990/AllOtherContributionsAmt053005
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IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01450
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IRS990/AllOtherExpensesGrp/TotalAmt01880
IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/CompensationProcessOtherInd00
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/CYInvestmentIncomeAmt0125869
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IRS990/CYTotalRevenueAmt0178874
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0THE FOUNDATION GRANTED A TOTAL OF $98,135 IN SCHOLARSHIPS TO 33 STUDENTS ATTENDING COLORADO UNIVERSITIES AND COLLEGES TO ASSIST THEM IN THE STUDY OF ACCOUNTING. THE FOUNDATION PRESENTED 17 GOLD KEY AWARDS TO STUDENTS ATTENDING COLORADO UNIVERSITIES AND COLLEGES TO RECOGNIZE ACADEMIC ACHIEVEMENT IN ACCOUNTING.
IRS990/DescribedInSection501c3Ind01
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IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXEC. DIR./SECRETARY (FROM 3/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXEC. DIR./SECRETARY (THRU 10/24)
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IRS990/FSAuditedInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt066
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02562
IRS990/InformationTechnologyGrp/ProgramServicesAmt03417
IRS990/InformationTechnologyGrp/TotalAmt06045
IRS990/InsuranceGrp/FundraisingAmt016
IRS990/InsuranceGrp/ManagementAndGeneralAmt01553
IRS990/InsuranceGrp/ProgramServicesAmt090
IRS990/InsuranceGrp/TotalAmt01659
IRS990/InvestmentIncomeGrp/ExclusionAmt070943
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt070943
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02162166
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02303088
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE ACCOUNTING EDUCATION IN COLORADO AND SUPPORT INDIVIDUALS AND INSTITUTIONS ENGAGED IN ITS STUDY AND TEACHING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02354660
IRS990/NetAssetsOrFundBalancesEOYAmt02419354
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt054926
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt054926
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt015156
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02039576
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02085317
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt016
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01650
IRS990/OfficeExpensesGrp/ProgramServicesAmt092
IRS990/OfficeExpensesGrp/TotalAmt01758
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0636
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0GOLD KEY AWARD EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt01000
IRS990/OtherExpensesGrp/TotalAmt01000
IRS990/OtherLiabilitiesGrp/BOYAmt027758
IRS990/OtherLiabilitiesGrp/EOYAmt029087
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05102
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05178
IRS990/PrincipalOfficerNm0CRYSTAL ADAMS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0THE FOUNDATION MATCHED 17 MENTORS WITH 17 STUDENTS TO CONNECT SCHOLARSHIP RECIPIENTS WITH CPA PROFESSIONALS WHO HELPED THEM WITH CAREER QUESTIONS AND WITH EXPLORING THEIR OPPORTUNITIES IN THE PROFESSION.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt056400
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0109600
IRS990/PYInvestmentIncomeAmt0221117
IRS990/PYOtherExpensesAmt027881
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0140036
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0137481
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0277517
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt049538
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0216128
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0141859
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt053005
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt056400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt061335
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt062084
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt045928
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0278752
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt070943
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt058765
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt059885
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt061964
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt049328
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0300885
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.43220
IRS990ScheduleA/PublicSupportPY170Pct00.48080
IRS990ScheduleA/PublicSupportTotal170Amt0250499
IRS990ScheduleA/SubstantialContributorsTotAmt028253
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt053005
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt056400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt061335
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt062084
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt045928
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0278752
IRS990ScheduleA/TotalSupportAmt0579637
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
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.85500
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02162166
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0109000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02303088
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0109000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0140922
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02060808
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02162166
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0108000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0209358
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02119080
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02060808
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0110000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt051728
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02255250
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0101000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02119080
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0101000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-136170
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01720025
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02255250
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt099000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0634225
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029087
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATE
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.10090
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION'S ENDOWMENT FUNDS ARE INTENDED TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO SUPPORT THE FOUNDATION'S AWARDING OF SCHOLARSHIPS, AWARDS, AND GRANTS AS WELL AS ITS SUPPORTING ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI), AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). HOWEVER, INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO THE FOUNDATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE FOUNDATION HAD NO UNRELATED BUSINESS INCOME DURING THE YEARS ENDED APRIL 30, 2024 AND 2025.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.04410
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt029087
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt098135
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATIONAL GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt033
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0EDUCATIONAL GRANTS ARE PAID DIRECTLY TO THE EDUCATION INSTITUTION TO ENSURE THE APPROPRIATE USE OF THE FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt036010
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt15559
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt1278
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ABBEY AGUIRRE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ALICIA GELINAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXEC. DIR./SECRETARY (THRU 10/24)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt036010
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt15837
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE COLORADO SOCIETY OF CPAS, AN AFFILIATED ORGANIZATION, PERFORMS PROGRAM, ADMINISTRATIVE, AND MANAGEMENT SERVICES FOR THE EDUCATIONAL FOUNDATION. COMPENSATION IN THE FORM OF WAGES IS PAID TO INDIVIDUALS WHO PERFORM THE SERVICES. TOTAL COMPENSATION AND BENEFITS OF $41,847 FOR THE CALENDAR YEAR 2024 WAS PAID TO THE FOLLOWING OFFICERS/DIRECTOR EMPLOYEES FOR THE COLORADO SOCIETY OF CPAS IN CONNECTION WITH SERVICES PERFORMED FOR THE FOUNDATION: ABBEY AGUIRRE AND ALICIA GELINAS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J PART II
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN AFFILIATED ORGANIZATION, THE COLORADO SOCIETY OF CPAS, PERFORMED ADMINISTRATIVE AND MANAGEMENT SERVICES. AMOUNTS REPORTED ON FORM 990, PART VII, SECTION A INCLUDE SOME OF THE COSTS RELATED TO PROVIDING THESE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE CEO OF THE COLORADO SOCIETY OF CPAS (COCPA), AN AFFILIATED ORGANIZATION, WHO SERVES AS THE ORGANIZATION'S TRUSTEE. THE FORM IS THEN FORWARDED TO THE BOARD OF TRUSTEES, MOST OF WHOM ARE CPAS, FOR THEIR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS AND TRUSTEES ARE ASKED TO SELF-REPORT ANY POTENTIAL CONFLICTS. IN ADDITION, THE STAFF AND BOARD PRESIDENT ANTICIPATE AND DISCUSS IN ADVANCE WHETHER ANY OFFICER OR TRUSTEE SHOULD EXCUSE HIMSELF/HERSELF FROM A VOTE ON ANY MATTER DUE TO A POTENTIAL CONFLICT OF INTEREST. THE OFFICER OR TRUSTEE IS ADVISED OF THE NECESSITY TO ABSTAIN BEFORE THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EDUCATIONAL FOUNDATION DOES NOT PAY ANY OFFICERS OR EMPLOYEES DIRECTLY. THE COCPA, AN AFFILIATED ORGANIZATION, MAKES THESE PAYMENTS. THE EDUCATIONAL FOUNDATION RELIES ON THE COCPA'S PROCESS TO DETERMINE COMPENSATION AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND REVIEWED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B

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