THE HOUSTON TSCPA FOUNDATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: THE HOUSTON TSCPA FOUNDATION (EIN 74-1988533)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2014-01-07
IRS object ID: 201400139349302315
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-07T18:18:45-06:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MCCONNELL & JONES LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3040 POST OAK BLVD STE 1600	AddressLine1
City	HOUSTON	City
State	TX	State
ZIP Code	770566574	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	741988533	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	HOUSTON TSCPA FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	HOUS	NameControl
Phone	7136227733	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	777 POST OAK BLVD 500	AddressLine1
Address Line2	ROOM/SUITE 500	AddressLine2
City	HOUSTON	City
State	TX	State
ZIP Code	77056	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GERRAD HEEP	Name
Title	TREASURER	Title
Phone	7136227733	Phone
Date Signed	2013-12-02	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	TENE THOMAS	Name
Phone	7139681600	Phone
Date Prepared	2014-01-07	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	GERRAD HEEP	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	777 POST OAK BLVD	AddressLine1
City	HOUSTON	City
State	TX	State
ZIP Code	77056	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1883154	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.HOUSTONCPA.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1978	YearFormation
State Legal Domicile	TX	StateLegalDomicile
Activity Or Mission Description	DEVELOP, PROMOTE, AND PRESENT PROGRAMS OF CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT INTEREST TO CPAS IN THE HOUSTON AREA. THE FOUNDATION ALSO HAS FUNDRAISING PROGRAMS FOR ENDOWMENTS AND CHARITABLE CAUSES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	25	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	25	NbrIndependentVotingMembers
Total Nbr Employees	8	TotalNbrEmployees
Total Nbr Volunteers	100	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	372418	ContributionsGrantsPriorYear
Contributions Grants Current Year	420717	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1049837	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1167135	ProgramServiceRevenueCY
Investment Income Prior Year	26223	InvestmentIncomePriorYear
Investment Income Current Year	45647	InvestmentIncomeCurrentYear
Other Revenue Prior Year	31980	OtherRevenuePriorYear
Other Revenue Current Year	25160	OtherRevenueCurrentYear
Total Revenue Prior Year	1480458	TotalRevenuePriorYear
Total Revenue Current Year	1658659	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	265984	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	248479	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	259774	SalariesEtcPriorYear
Salaries Etc Current Year	255935	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	74658	TotalFundrsngExpCurrentYear
Other Expense Prior Year	932620	OtherExpensePriorYear
Other Expenses Current Year	1018669	OtherExpensesCurrentYear
Total Expenses Prior Year	1458378	TotalExpensesPriorYear
Total Expenses Current Year	1523083	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	22080	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	135576	RevenuesLessExpensesCY
Total Assets BOY	1542873	TotalAssetsBOY
Total Assets EOY	1689460	TotalAssetsEOY
Total Liabilities BOY	580095	TotalLiabilitiesBOY
Total Liabilities EOY	555603	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	962778	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1133857	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	DEVELOP, PROMOTE, AND PRESENT PROGRAMS OF CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT INTEREST TO CPAS IN THE HOUSTON AREA. THE FOUNDATION ALSO HAS FUNDRAISING PROGRAMS FOR ENDOWMENTS AND CHARITABLE CAUSES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1296379	Expense
Grants	248479	Grants
Description	CONDUCT CONTINUING PUBLIC EDUCATION AND PROFESSIONAL DEVELOPMENT FOR HOUSTON AREA CERTIFIED PUBLIC ACCOUNTANTS AND SPONSOR EVENTS TO RAISE FUNDS TO SUPPORT CHARITABLE PROGRAMS WHERE CPA'S VOLUNTEER THEIR TIME.	Description
Total Program Service Expense	1296379	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	true	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	7	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	8	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	25	NbrVotingGoverningBodyMembers
Number Independent Voting Members	25	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	true	LocalChapters
Policies Reference Chapters	true	PoliciesReferenceChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	NANCY TOBERMAN	NamePerson
Telephone Number	7136227733	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	777 POST OAK BLVD 500	AddressLine1
City	HOUSTON	City
State	TX	State
ZIP Code	77056	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (26 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee
TOM DEGEORGIO CPA
PRESIDENT-EL	7.00	X	X	0	0	0
BRIAN C JONES CPA
DIRECTOR	2.00	X		0	0	0
MARK D LEE CPA
PRESIDENT	10.00	X	X	0	0	0
STEPHEN KING CPA
DIRECTOR	2.00	X		0	0	0
TED FEHER CPA
DIRECTOR	2.00	X		0	0	0
GREGORY L MAYER CPA
DIRECTOR	2.00	X		0	0	0
GERRAD HEEP CPA
TREASURER-EL	5.00	X	X	0	0	0
MIKE SPARTALIS CPA
DIRECTOR	2.00	X		0	0	0
SUSAN V SAMPLE CPA
DIRECTOR	2.00	X		0	0	0
DEBRA D SEEFELD CPA
SECRETARY	5.00	X	X	0	0	0
CAROL WARLEY CPA
VICE-PRESIDE	5.00	X	X	0	0	0
PAUL OPPERMANN CPA
DIRECTOR	2.00	X		0	0	0
SUSAN SPILLIOS CPA
DIRECTOR	2.00	X		0	0	0
PAUL A VANEK CPA
TREASURER	7.00	X	X	0	0	0
ROGER BURKS CPA
DIRECTOR	2.00	X		0	0	0
JUDY CHONG CPA
DIRECTOR	2.00	X		0	0	0
DAVID DONNELLY CPA
DIRECTOR	2.00	X		0	0	0
CYNTHIA ENGLAND CPA
DIRECTOR	2.00	X		0	0	0
SHEILA ENRIQUEZ CPA
DIRECTOR	2.00	X		0	0	0
MELANIE MARTINEZ CPA
DIRECTOR	2.00	X		0	0	0
NANCY MATHEWS CPA
DIRECTOR	2.00	X		0	0	0
MICHAEL MCCONNELL CPA
DIRECTOR	2.00	X		0	0	0
BRENDA RENTERIA CPA
DIRECTOR	2.00	X		0	0	0
BEN SIMISKEY CPA
DIRECTOR	2.00	X		0	0	0
RAMSEY WOMACK CPA
DIRECTOR	2.00	X		0	0	0
NANCY A RUTLEDGE
EXECUTIVE DI	40.00			45833	106943	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	45833	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	106943	TotalReportableCompFrmRltdOrgs
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	272367	FundraisingEvents
All Other Contributions	148350	AllOtherContributions
Noncash Contributions	4815	NoncashContributions
Total Contributions	420717	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PROFESSIONAL DEVELOPMENT	541900	1094222	1094222
FACILITY FEES	541900	72913	72913

Field	Value	IRS element (for citing)
Total Program Service Revenue	1167135	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	32045	TotalRevenueColumn
Exclusion	$32,045	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	182940	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	169338	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	13602	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	13602	TotalRevenueColumn
Related Or Exempt Function Income	6244	RelatedOrExemptFunctionIncome
Exclusion	$7,358	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	80035	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	272367	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	55157	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	24878	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Business Code	541900	BusinessCode
Total Revenue Column	282	TotalRevenueColumn
Exclusion	$282	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	282	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1658659	TotalRevenueColumn
Related Or Exempt Function Income	1173379	RelatedOrExemptFunctionIncome
Exclusion	$39,685	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	156979	Total
Program Services	156979	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	91500	Total
Program Services	91500	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	47230	Total
Program Services	24560	ProgramServices
Management And General	16058	ManagementAndGeneral
Fundraising	6612	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	159650	Total
Program Services	101533	ProgramServices
Management And General	51488	ManagementAndGeneral
Fundraising	6629	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	32348	Total
Program Services	19716	ProgramServices
Management And General	10562	ManagementAndGeneral
Fundraising	2070	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	16707	Total
Program Services	10183	ProgramServices
Management And General	5455	ManagementAndGeneral
Fundraising	1069	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	9213	Total
Management And General	9213	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	374	Total
Management And General	374	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	44896	Total
Program Services	39665	ProgramServices
Fundraising	5231	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	75482	Total
Program Services	59592	ProgramServices
Management And General	13716	ManagementAndGeneral
Fundraising	2174	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	17378	Total
Program Services	13902	ProgramServices
Management And General	1738	ManagementAndGeneral
Fundraising	1738	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	122439	Total
Program Services	97951	ProgramServices
Management And General	12244	ManagementAndGeneral
Fundraising	12244	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	11963	Total
Program Services	8602	ProgramServices
Management And General	2944	ManagementAndGeneral
Fundraising	417	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	52967	Total
Program Services	42373	ProgramServices
Management And General	5297	ManagementAndGeneral
Fundraising	5297	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1051	Total
Program Services	841	ProgramServices
Management And General	105	ManagementAndGeneral
Fundraising	105	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
PROGRAM EXPENSES	478994	473030	1370	4594
EQUIPMENT RENTAL	134667	134667
BANK CHARGES	30511	10397	17342	2772
OTHER FUNDRAISING EXPENES	22918			22918

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	15816	Total
Program Services	10888	ProgramServices
Management And General	4140	ManagementAndGeneral
Fundraising	788	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1523083	Total
Program Services	1296379	ProgramServices
Management And General	152046	ManagementAndGeneral
Fundraising	74658	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	228780	BOY
EOY	169739	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	211577	BOY
EOY	152886	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	155511	BOY
EOY	135132	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	56193	BOY
EOY	67604	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	379844	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	189183	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	212225	BOY
EOY	190661	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	255904	BOY
EOY	432330	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	422683	BOY
EOY	541108	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1542873	BOY
EOY	1689460	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	109589	BOY
EOY	105479	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	22890	BOY
EOY	28670	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	447616	BOY
EOY	421454	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	580095	BOY
EOY	555603	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	171851	BOY
EOY	137302	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	155866	BOY
EOY	206382	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	635061	BOY
EOY	790173	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	962778	BOY
EOY	1133857	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1542873	BOY
EOY	1689460	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	135576	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	35503	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Both	X	FinancialStatementBoth

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	390817	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	239691	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	755640	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	372418	CurrentTaxYearMinus1Year
Current Tax Year	420717	CurrentTaxYear
Total	2179283	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1011496	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1146283	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1036007	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1151267	CurrentTaxYearMinus1Year
Current Tax Year	1247170	CurrentTaxYear
Total	5592223	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	8189	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	-3295	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5692	CurrentTaxYearMinus1Year
Current Tax Year	282	CurrentTaxYear
Total	10868	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1402313	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1394163	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1788352	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1529377	CurrentTaxYearMinus1Year
Current Tax Year	1668169	CurrentTaxYear
Total	7782374	Total

Field	Value	IRS element (for citing)
Public Support Total509	7782374	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	17075	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	19167	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	14210	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	24822	CurrentTaxYearMinus1Year
Current Tax Year	32045	CurrentTaxYear
Total	107319	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	17075	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	19167	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	14210	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	24822	CurrentTaxYearMinus1Year
Current Tax Year	32045	CurrentTaxYear
Total	107319	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1419388	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1413330	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1802562	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1554199	CurrentTaxYearMinus1Year
Current Tax Year	1700214	CurrentTaxYear
Total	7889693	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.98640	PublicSupportPercentage509
Prior Year Support Percentage	0.98690	PriorYearSupportPercentage
Investment Income Percentage	0.01000	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.01000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	719793	BeginningOfYearBalance
Contributions	202017	Contributions
Investment Earnings Or Losses	51166	InvestmentEarningsOrLosses
Other Expenditures	71942	OtherExpenditures
End Of Year Balance	901034	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	504106	BeginningOfYearBalance
Contributions	308212	Contributions
Other Expenditures	92525	OtherExpenditures
End Of Year Balance	719793	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	227751	BeginningOfYearBalance
Contributions	309325	Contributions
Investment Earnings Or Losses	36881	InvestmentEarningsOrLosses
Other Expenditures	69851	OtherExpenditures
End Of Year Balance	504106	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	186677	BeginningOfYearBalance
Contributions	77588	Contributions
Investment Earnings Or Losses	-1479	InvestmentEarningsOrLosses
Other Expenditures	35035	OtherExpenditures
End Of Year Balance	227751	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.01000	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.88000	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.11000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	109576	OtherCostOrOtherBasis
Depreciation	20134	Depreciation
Book Value	89442	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	270268	OtherCostOrOtherBasis
Depreciation	169049	Depreciation
Book Value	101219	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	190661	TotalOfBookValueLandBuildings

Other Securities OtherSecurities

Field	Value	IRS element (for citing)
Description	CORPORATE BONDS	Description
Book Value	541108	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	541108	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	PAYABLE TO AFFILIATE	Description
Amount	$421,454	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	421454	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	1749319	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	35503	NetUnrealizedGainsInvestments
Other Revenues	55157	OtherRevenues
Revenue Not Rptd F990	90660	RevenueNotRptdF990
Revenue Subtotal	1658659	RevenueSubtotal
Total Revenue Per Form990	1658659	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1578240	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	55157	OtherExpensesIncluded
Expenses Not Rptd F990	55157	ExpensesNotRptdF990
Expenses Subtotal	1523083	ExpensesSubtotal
Total Expenses Per Form990	1523083	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 2D	DIRECT FUNDRAISING EXPENSES 55,157
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	DIRECT FUNDRAISING EXPENSES 55,157

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	ANNUAL SCHOLARS	NameOfEvent1
Gross Receipts Event1	182976	GrossReceiptsEvent1
Charitable Contributions Event1	182976	CharitableContributionsEvent1
Food And Beverage Event1	36657	FoodAndBeverageEvent1
Name Of Event2	GOLF CLASSIC	NameOfEvent2
Gross Receipts Event2	109596	GrossReceiptsEvent2
Charitable Contributions Event2	57721	CharitableContributionsEvent2
Gross Revenue Event2	51875	GrossRevenueEvent2
Other Direct Expenses Event2	18500	OtherDirectExpensesEvent2
Total Number Of Other Events	1	TotalNumberOfOtherEvents
Gross Receipts Other Events	59830	GrossReceiptsOtherEvents
Charitable Contrib Other Events	31670	CharitableContribOtherEvents
Gross Revenue Other Events	28160	GrossRevenueOtherEvents
Gross Receipts Total	352402	GrossReceiptsTotal
Charitable Contributions Total	272367	CharitableContributionsTotal
Gross Revenue Total Events	80035	GrossRevenueTotalEvents
Food And Beverage Total Events	36657	FoodAndBeverageTotalEvents
Other Direct Expenses Total Events	18500	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	55157	DirectExpenseSummaryEvents
Net Income Summary	24878	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	MAKE-A-WISH OF TX GULF COAST & LA	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1604 BISSONNET	AddressLine1
City	HOUSTON	City
State	TX	State
ZIP Code	77005	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	760116615	EINOfRecipient
Amount Of Cash Grant	87207	AmountOfCashGrant
Method Of Valuation	ACTUAL	MethodOfValuation
Purpose Of Grant	CHARITABLE DONATION	PurposeOfGrant

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	SCHOLARSHIPS & CONTRIBUT	TypeOfGrant
Number Of Recipients	32	NumberOfRecipients
Amount Of Cash Grant	91500	AmountOfCashGrant
Method Of Valuation	ACTUAL	MethodOfValuation

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES	Identifier
Return Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	ReturnReference
Explanation	COMMITTE MEETINGS WITH MEMBERS AND STAFF TO REVIEW THE REQUESTS AND EXPENDITURES.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	NANCY A RUTLEDGE	NamePerson
Title	EXECUTIVE DIRECTOR	Title
Base Compensation Filing Org	45833	BaseCompensationFilingOrg
Comp Based On Related Orgs	106943	CompBasedOnRelatedOrgs
Total Compensation Filing Org	45833	TotalCompensationFilingOrg
Total Compensation Related Orgs	106943	TotalCompensationRelatedOrgs

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	DEVELOP, PROMOTE, AND PRESENT PROGRAMS OF CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT INTEREST TO CPAS IN THE HOUSTON AREA. THE FOUNDATION ALSO HAS FUNDRAISING PROGRAMS FOR ENDOWMENTS AND CHARITABLE CAUSES.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS REVIEWD BY TREASURER, EXECUTIVE DIRECTOR, AND CONTROLLER BEFORE FILING. THEN THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF DIRECTORS IN THE NORMAL COURSE OF BUSINESS.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	BOARD MEMBERS MUST SIGN A CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH YEAR. IF ANY ITEMS ARE THOUGHT TO BE CONFLICTING, THEY ARE BROUGHT UP AND DISCUSSED WITH THE BOARD AND A DETERMINATION IS MADE.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE PROCESS FOR DETERMINING THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CONTROLLER INVOLVES REVIEW BY THE PERSONNEL, COMMITTEE USING DATA AS TO COMPENSATION FOR SIMILAR SITUATED ORGANIZATIONS. THE COMPENSATION EXECUTIVE DIRECTOR AND CONTROLLER RECOMMENDED BY PERSONNEL COMMITTEE IS PRESENTED TO THE FULL BOARD FOR FINAL APPROVAL.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION FOR ALL EMPLOYEES WILL BE REVIEWED AT LEAST ANNUALLY IN APRIL OR MAY BY THE PERSONNEL COMMITTEE. FINAL APPROVAL OF TOTAL RECOMMENDED INCREASES, IF ANY, SHALL BE THE RESPONSIBILITY OF THE FULL BOARD, CONSISTENT WITH THE APPROVED BUDGET.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS AVAILABLE ON WEBSITE WWW.HOUSTONCPA.ORG, AND MAKES THE FINANCIAL STATEMENTS AVAILABLE THROUGH WRITTEN REQUEST TO THE ORGANIZATION.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	DIRECT FUNDRAISING EXPENSES 55,157 DIRECT FUNDRAISING EXPENSES -55,157

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	HOUSTON CHAPTER OF THE TSCPA	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	777 POST OAK BLVD 500	AddressLine1
City	HOUSTON	City
State	TX	State
ZIP Code	770563212	ZIPCode

Field	Value	IRS element (for citing)
EIN	741335242	EIN
Primary Activities	CPAS	PrimaryActivities
Legal Domicile State	TX	LegalDomicileState
Exempt Code Section	501C	ExemptCodeSection
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	true	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	true	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	true	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
HOUSTON CHAPTER OF THE TSCPA
O	490444	COMPENSATION
HOUSTON CHAPTER OF THE TSCPA
C	3900	ACTUAL
HOUSTON CHAPTER OF THE TSCPA
E	421454	ACTUAL
HOUSTON CHAPTER OF THE TSCPA
R	240000	ACTUAL