CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION (EIN 94-6130841)
- Tax period
- 2023-05-01 to 2024-04-30
- Filed
- 2025-03-11
- IRS object ID
- 202500709349300105
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-03-11T01:11:14-07:00 | ReturnTs |
| Tax Period End | 2024-04-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946130841 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDU FDN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 6505223021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 CAPITOL MALL SUITE 1760 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Natalie Quan | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 6505223021 | PhoneNum |
| Signature | 2025-03-10 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | Natalie Quan | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Capitol Mall | AddressLine1Txt |
| Address Line2 | Suite 1760 | AddressLine2Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,018,246 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | https://www.calcpa.org/education | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | DELIVER QUALITY EDUCATION AND ADVANCE THE ACCOUNTING PROFESSION | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 29 | TotalEmployeeCnt |
| Total Volunteers | 215 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $445,520 | PYContributionsGrantsAmt |
| CY Contributions Grants | $497,768 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,566,558 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,809,231 | CYProgramServiceRevenueAmt |
| PY Investment Income | $230,731 | PYInvestmentIncomeAmt |
| CY Investment Income | $138,796 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,405 | PYOtherRevenueAmt |
| CY Other Revenue | $6,899 | CYOtherRevenueAmt |
| PY Total Revenue | $8,245,214 | PYTotalRevenueAmt |
| CY Total Revenue | $8,452,694 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,975 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $692 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,130,823 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,647,407 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,055,093 | PYOtherExpensesAmt |
| CY Other Expenses | $4,616,281 | CYOtherExpensesAmt |
| PY Total Expenses | $10,189,891 | PYTotalExpensesAmt |
| CY Total Expenses | $9,264,380 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,944,677 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$811,686 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,863,258 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,485,060 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,476,050 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,874,590 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,387,208 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,610,470 | NetAssetsOrFundBalancesEOYAmt |
| Mission | DELIVER QUALITY EDUCATION AND BUILD KNOWLEDGE TO FOSTER EXCELLENCE AND ADVANCE INDIVIDUALS AND THE ACCOUNTING PROFESSION THROUGH INNOVATION AND IN PARTNERSHIP WITH THE CPA PROFESSION | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,500,838 | ExpenseAmt |
| Grant | $692 | GrantAmt |
| Revenue | $7,809,231 | RevenueAmt |
| Desc | THE FOUNDATION PROVIDES CONTINUING PROFESSIONAL EDUCATION FOR CPAS AND OTHER INTERESTED PARTIES. IT OFFERS (1) COURSES AND CONFERENCES DEVELOPED TO COMPLY WITH THE STATEMENT ON STANDARDS FOR CONTINUING PROFESSIONAL EDUCATION (CPE) PROGRAMS JOINTLY ISSUED BY THE CALIFORNIA BOARD OF ACCOUNTANCY, NASBA AND THE AICPA; (2) CPE CREDIT IN REQUIRED CATEGORIES: ACCOUNTING & AUDITING, ETHICS, FRAUD AND GOVERNMENT/YELLOW BOOK; (3) COURSES APPROVED FOR CREDIT FOR ENROLLED AGENTS AND CERTIFIED TAX PREPARERS, CERTIFIED FINANCIAL PLANNERS, MCLE FOR ATTORNEYS AND MORE. FOR THE FISCAL YEAR 2023-2024, THE FOUNDATION HELD MORE THAN 1,400 COURSES AND 22 CONFERENCES WITH OVER 41,700 ATTENDEES AND OFFERED MORE THAN 360 SELF-STUDY PRODUCTS. | Desc |
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $7,500,838 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 79 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 29 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NATALIE QUAN | PersonNm |
| Phone | 6505223021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Capitol Mall | AddressLine1Txt |
| Address Line2 | Suite 1760 | AddressLine2Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| Denise Froemming | |||||||||
| President & Chief Executive Officer | 20 | 20 | Yes (X) | $256,076 | $256,076 | $16,587 | |||
| Natalie Quan | |||||||||
| Vice President & Chief Financial Officer | 20 | 20 | Yes (X) | $135,268 | $135,268 | $14,586 | |||
| Emil Redzic | |||||||||
| Vice President of Information Technology | 20 | 20 | $126,574 | $126,574 | $21,172 | Yes (X) | |||
| Jennifer Weed | |||||||||
| Vice President Learning, Competency and Knowledge Products | 36 | 4 | $177,260 | $75,969 | $15,930 | Yes (X) | |||
| Cheryl Callahan | |||||||||
| Senior Director, Marketing and Communications | 20 | 20 | $95,491 | $95,491 | $13,057 | Yes (X) | |||
| Heather Collins | |||||||||
| Senior Director, Partnerships | 40 | 0 | $191,159 | $0 | $12,572 | Yes (X) | |||
| Todd Boyd | |||||||||
| Senior Salesforce Developer | 20 | 20 | $96,011 | $96,011 | $9,450 | Yes (X) | |||
| Jill Pitchenik | |||||||||
| Vice President, Strategic Business Operations and DE&I | 20 | 20 | $66,715 | $123,899 | $10,539 | Yes (X) | |||
| Denise Bethel | |||||||||
| Senior Director, Business Development & Partnerships | 20 | 20 | $93,119 | $93,119 | $5,587 | Yes (X) | |||
| Andrea Cope | |||||||||
| Chair | 1 | 0 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Ruben A Davila | |||||||||
| First Vice Chair | 1 | 0 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Scott Donnelly | |||||||||
| Treasurer | 1 | 0 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Taryn Hoffman-Torres | |||||||||
| Vice Chair | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Adam Blitz | |||||||||
| Immediate Past Chair | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Meridith Johnson - eff 7-2023 | |||||||||
| CalCPA Chair | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Heather Esposito | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Jason Shreve | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| John Ryan - eff 7-2023 | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Kathy Johnson | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Carisa Wisniewski - eff 7-2023 | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Erin Daiber | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Megan Thompson | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Jennifer Benjamin - eff 7-2023 | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Keith Hamasaki - eff 7-2023 | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Scott Hoppe - through 06-2023 | |||||||||
| Past Chair | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Charlotte Wall - through 06-2023 | |||||||||
| Secretary | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Tayiika Dennis - through 06-2023 | |||||||||
| CalCPA Chair | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| David Cochrane - through 06-2023 | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Jennifer Ziegler - through 06-2023 | |||||||||
| Trustee | 1 | 0 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,237,673 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,002,407 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $119,480 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| KAPLAN FINANCIAL EDUCATION | ||||||
| 332 FRONT STREET SOUTH | SUITE 501 | LA CROSSE | WI | 54601 | CONTENT DISTRIBUTION | $153,451 |
| SALESFORCE INC | ||||||
| 415 MISSION STREET 3RD FLOOR | SAN FRANCISCO | CA | 94105 | CUSTOMER MANAGEMENT SERVICES | $136,278 | |
| ANNETTE NELLEN ESQ | ||||||
| 2377 LINCOLN VILLAGE DR | SAN JOSE | CA | 95125 | INSTRUCTOR | $132,609 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $203,178 | GovernmentGrantsAmt |
| All Other Contributions | $294,590 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $497,768 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Registration Fees | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $7,809,231 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,809,231 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,809,231 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $178,170 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $178,170 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,526,178 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,565,552 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$39,374 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$39,374 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$39,374 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Cancellation Fees | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $6,899 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,899 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,899 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,452,694 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,809,231 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $145,695 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $692 | TotalAmt |
| Program Services | $692 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $692,797 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $692,797 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,158,463 | TotalAmt |
| Program Services | $2,760,848 | ProgramServicesAmt |
| Management And General | $397,615 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,756 | TotalAmt |
| Program Services | $103,348 | ProgramServicesAmt |
| Management And General | $9,408 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $419,716 | TotalAmt |
| Program Services | $324,314 | ProgramServicesAmt |
| Management And General | $95,402 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $263,675 | TotalAmt |
| Program Services | $205,785 | ProgramServicesAmt |
| Management And General | $57,890 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,506 | TotalAmt |
| Program Services | $437 | ProgramServicesAmt |
| Management And General | $25,069 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,524 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $54,524 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,799 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $14,799 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,523 | TotalAmt |
| Program Services | $30,938 | ProgramServicesAmt |
| Management And General | $79,585 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,028 | TotalAmt |
| Program Services | $58,028 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,365 | TotalAmt |
| Program Services | $88,761 | ProgramServicesAmt |
| Management And General | $78,604 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $920,917 | TotalAmt |
| Program Services | $802,537 | ProgramServicesAmt |
| Management And General | $118,380 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $811,065 | TotalAmt |
| Program Services | $811,065 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $892 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $892 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,471 | TotalAmt |
| Program Services | $65,189 | ProgramServicesAmt |
| Management And General | $33,282 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,699,632 | TotalAmt |
| Program Services | $1,649,464 | ProgramServicesAmt |
| Management And General | $50,168 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,432 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $21,432 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $592,697 | TotalAmt |
| Program Services | $559,002 | ProgramServicesAmt |
| Management And General | $33,695 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,677 | TotalAmt |
| Program Services | $35,677 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Brochure | Desc |
| Total | $4,753 | TotalAmt |
| Program Services | $4,753 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,264,380 | TotalAmt |
| Program Services | $7,500,838 | ProgramServicesAmt |
| Management And General | $1,763,542 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,977 | BOYAmt |
| EOY | $736,173 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,357 | BOYAmt |
| EOY | $25,496 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $203,178 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,824 | BOYAmt |
| EOY | $25,841 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,297 | BOYAmt |
| EOY | $28,356 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $469,579 | BOYAmt |
| EOY | $511,866 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,134,077 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,498,085 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,905,502 | BOYAmt |
| EOY | $1,635,992 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,100,722 | BOYAmt |
| EOY | $4,318,158 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,863,258 | BOYAmt |
| EOY | $7,485,060 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $713,408 | BOYAmt |
| EOY | $693,009 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,669,868 | BOYAmt |
| EOY | $1,723,590 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,092,774 | BOYAmt |
| EOY | $457,991 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,476,050 | BOYAmt |
| EOY | $2,874,590 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,313,020 | BOYAmt |
| EOY | $4,536,974 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,188 | BOYAmt |
| EOY | $73,496 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,387,208 | BOYAmt |
| EOY | $4,610,470 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,863,258 | BOYAmt |
| EOY | $7,485,060 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$811,686 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $34,948 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $364,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $723,562 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $216,759 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $445,520 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $497,768 | CurrentTaxYearAmt |
| Total | $2,248,561 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,153,949 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,635,083 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,785,514 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,566,558 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,809,231 | CurrentTaxYearAmt |
| Total | $40,950,335 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,518,901 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,358,645 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,002,273 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,012,078 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,306,999 | CurrentTaxYearAmt |
| Total | $43,198,896 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $43,198,896 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $281,434 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $342,233 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $415,393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $247,248 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $178,170 | CurrentTaxYearAmt |
| Total | $1,464,478 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $281,434 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $342,233 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $415,393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $247,248 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $178,170 | CurrentTaxYearAmt |
| Total | $1,464,478 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $2,405 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,899 | CurrentTaxYearAmt |
| Total | $9,304 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,800,335 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,700,878 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,417,666 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,261,731 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,492,068 | CurrentTaxYearAmt |
| Total | $44,672,678 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96701 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96577 | PublicSupportPY509Pct |
| Investment Income CY | 0.03278 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03423 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12 | FormAndLineReferenceDesc |
| Explanation | Other income of $6,899 represents Cancellation Fees received. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $74,188 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $692 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $73,496 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $74,553 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $365 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $74,188 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $74,904 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $351 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $74,553 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $75,262 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $358 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $74,904 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $76,616 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,354 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $75,262 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.6803 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.3197 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Book Value | $0 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $50,268 | OtherCostOrOtherBasisAmt |
| Depreciation | $50,268 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $3,083,809 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,447,817 | DepreciationAmt |
| Book Value | $1,635,992 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,635,992 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due to related organizations | Desc |
| Amt | $457,991 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $457,991 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 | THE PERMANENT ENDOWMENT IS FOR THE JOHN F. FORBES MEDAL AWARD. THE EARNINGS FROM THE ENDOWMENT ARE DONOR-RESTRICTED AND SHOULD BE USED TO FUND THE FORBES MEDAL AWARD, WHICH IS AN AWARD BESTOWED ON THE INDIVIDUAL RECEIVING THE HIGHEST GRADE ON THE CALIFORNIA UNIFORM CERTIFIED PUBLIC ACCOUNTANT EXAMINATION. IN ADDITION, SUCH A PORTION OF THE ACCUMULATED EARNINGS ACCOUNT THAT IS IN EXCESS OF 25% OF THE FAIR MARKET VALUE OF THE CORPUS MAY BE USED FOR OTHER PROJECTS THAT FURTHER THE ACCOUNTING PROFESSION AND THE REMEMBRANCE OF JOHN F. FORBES. |
| Schedule D, Part X, Line 2 | THE CALCPA FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(C)(3) AND RELAED CALIFORNIA CODE SECTIONS. HOWEVER, THE ORGANIZATION IS SUBJECT TO INCOME TAXES FROM ACTIVITIES UNRELATED TO ITS TAX-EXEMPT PURPOSES. THE FOUNDATION IS CONSIDERED A PUBLICLY SUPPORTED ORGANIZATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES. MANAGEMENT DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Denise Froemming | ||||||||||||||
| President & Chief Executive Officer | $231,077 | $231,077 | $25,000 | $25,000 | $0 | $0 | $8,174 | $8,174 | $119 | $119 | $264,370 | $264,370 | $0 | $0 |
| Natalie Quan | ||||||||||||||
| Vice President & Chief Financial Officer | $131,518 | $131,518 | $3,750 | $3,750 | $0 | $0 | $7,174 | $7,174 | $119 | $119 | $142,561 | $142,561 | $0 | $0 |
| Jennifer Weed | ||||||||||||||
| Vice President Learning, Competency and Knowledge Products | $172,710 | $74,019 | $4,550 | $1,950 | $0 | $0 | $9,405 | $4,031 | $1,746 | $748 | $188,411 | $80,748 | $0 | $0 |
| Emil Redzic | ||||||||||||||
| Vice President of Information Technology | $119,574 | $119,574 | $7,000 | $7,000 | $0 | $0 | $6,224 | $6,224 | $4,362 | $4,362 | $137,160 | $137,160 | $0 | $0 |
| Todd Boyd | ||||||||||||||
| Senior Salesforce Developer | $96,011 | $96,011 | $0 | $0 | $0 | $0 | $4,630 | $4,630 | $95 | $95 | $100,736 | $100,736 | $0 | $0 |
| Heather Collins | ||||||||||||||
| Senior Director, Partnerships | $191,159 | $0 | $0 | $0 | $0 | $0 | $10,340 | $0 | $2,232 | $0 | $203,731 | $0 | $0 | $0 |
| Cheryl Callahan | ||||||||||||||
| Senior Director, Marketing and Communications | $92,991 | $92,991 | $2,500 | $2,500 | $0 | $0 | $5,089 | $5,089 | $1,440 | $1,440 | $102,020 | $102,020 | $0 | $0 |
| Jill Pitchenik | ||||||||||||||
| Vice President, Strategic Business Operations and DE&I | $66,715 | $123,899 | $0 | $0 | $0 | $0 | $3,605 | $6,695 | $83 | $155 | $70,403 | $130,749 | $0 | $0 |
| Denise Bethel | ||||||||||||||
| Senior Director, Business Development & Partnerships | $93,119 | $93,119 | $0 | $0 | $0 | $0 | $1,354 | $1,354 | $1,440 | $1,440 | $95,913 | $95,913 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 3 | THE SOCIETY BOARD OF DIRECTORS IS DELEGATED RESPONSIBILITY TO REVIEW THE CEO'S GOALS, PERFORMANCE, AND COMPENSATION TO THE CEO GOALS AND OBJECTIVE COMMITTEE ("COMMITTEE"). THE COMMITTEE IS COMPRISED OF THE PRESIDENT, PAST PRESIDENT, FIRST VICE PRESIDENT AND SECRETARY/TREASURER. ALL MEMBERS OF THE COMMITTEE DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE DETERMINATION OF THE CEO'S COMPENSATION. THE COMMITTEE MEETS AND SETS OUT GOALS FOR THE CEO TO ACCOMPLISH THROUGHOUT THE YEAR. AFTER THE END OF THE FISCAL YEAR, THE COMMITTEE PERFORMS THEIR DUE DILIGENCE REVIEWS OF THE CEO'S GOALS AND PERFORMANCE AS WELL AS THE COMPARABLE DATA AND MAKES THE FINAL RECOMMENDATION TO THE BOARD OF DIRECTORS, WHICH HAS FINAL APPROVAL. COMPARABLE DATA INCLUDES FORM 990 OF OTHER STATE CPA SOCIETIES SIMILAR TO SIZE AND A COMPENSATION SURVEY CONDUCTED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE). THE CEO DETERMINES THE SALARY OF THE CFO BASED ON AN ANNUAL PERFORMANCE REVIEW MEASURES AGAINST GOALS PRESET BY THE CEO. COMPENSATION IS ISSUED FROM SOCIETY WITH A PERCENTAGE ALLOCATED TO FOUNDATION. THE PERCENTAGE IS DETERMINED BY THE AMOUNT OF HOURS DEDICATED TO EACH ENTITY. THE STANDARD PERCENTAGE IS TYPICALLY 50/50 OR 100%. |
| Schedule J, Part I, Line 7 | BONUSES ARE DISCRETIONARY FOR STAFF. THE CEO'S BONUS IS DISCRETIONARY AND DECIDED ON BY THE COMPENSATION COMMITTEES MADE UP OF BOTH BOARDS AND THERE IS A MAXIMUM AMOUNT THAT CAN BE RECEIVED. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line 6 | THESE VOLUNTEERS ARE MEMBERS OF THE VARIOUS PLANNING COMMITTEES FOR COURSES AND CONFERENCES, PRO BONO SPEAKERS ON MOST CONFERENCES, AND MEMBERS OF THE BOARD OF TRUSTEES. |
| Form 990, Part VI, Section A, Line 6 | THERE IS ONE CLASS OF MEMBERS OF THE CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION. THE MEMBERS SHALL BE THOSE PERSONS SERVING AS MEMBERS OF THE CALCPA COUNCIL OF THE CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTS (CALCPA). |
| Form 990, Part VI, Section A, Line 7a | THE MEMBERS ANNUALLY SHALL ELECT TRUSTEES TO HOLD OFFICE FOR TERMS, OTHER THAN TRUSTEES SERVING BY DESIGNATION. |
| Form 990, Part VI, Section A, Line 7b | (1) THE FOUNDATION NOMINATING COMMITTEE SHALL BE COMPRISED OF FIVE MEMBERS; THE IMMEDIATE PAST PRESIDENT OF THE FOUNDATION; A FORMER CHAIRPERSON OF CALCPA'S COUNCIL; TWO MEMBERS OF THE FOUNDATION ELECTED BY THE MEMBERS OF THE FOUNDATION AT THE ANNUAL MEETING FOR STAGGERED TWO YEAR TERMS; AND THE PAST PRESIDENT OF THE FOUNDATION ONCE REMOVED WHO WILL SERVE AS A CHAIRPERSON. IN THE EVENT THE FOUNDATION PAST PRESIDENT ONCE REMOVED IS UNABLE TO SERVE AS CHAIRPERSON, THEN THE FOUNDATION PAST PRESIDENT TWICE REMOVED SHALL SERVE AS CHAIRPERSON. (2) THE DUTIES OF THE NOMINATING COMMITTEE SHALL BE TO NOMINATE OFFICERS AND TRUSTEES BY AN AFFIRMATIVE SIMPLE MAJORITY VOTE OF THE COMMITTEE. A REPORT OF THE COMMITTEE SHALL BE APPROVED IN WRITING BY AN AFFIRMATIVE SIMPLE MAJORITY VOTE OF THE COMMITTEE AND SHALL BE FILED WITH THE SECRETARY NO LATER THAN SIXTY DAYS BEFORE THE ANNUAL MEETING. NOMINATIONS FOR OFFICERS AND TRUSTEES AS FILED WITH THE SECRETARY SHALL BE MAILED. |
| Form 990, Part VI, Section B, Line 11b | FORM 990 IS PREPARED BY CALCPA STAFF. IT IS REVIEWED IN DETAIL BY THE CONTROLLER AND A SECONDARY, HIGH-LEVEL REVIEW IS CONDUCTED BY THE CFO AND INDEPENDENT ACCOUNTANTS. THE REVIEWED DRAFT IS CIRCULATED TO MEMBERS OF THE AUDIT COMMITTEE REQUESTING THE REVIEW, COMMENTS AND QUESTIONS. ALL THE QUESTIONS AND CONCERNS ARE ADDRESSED AND RESULTING NOTIFICATIONS ARE MADE AS APPROPRIATE. ONCE THE REVIEW PROCESS IS COMPLETED, THE FORM 990 IS PROVIDED TO ALL COUNCIL AND BOARD MEMBERS AND IS FILED WITH THE IRS ON OR BEFORE THE DUE DATE. |
| Form 990, Part VI, Section B, Line 12c | THE FOUNDATION ANNUALLY REQUIRES THAT ALL MEMBERS OF THE BOARD OF TRUSTEES READ THE CONFLICT-OF-INTEREST POLICY AND SUBMIT A CONFLICT-OF-INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENTS ARE REVIEWED UPON RECEIPT. IF CONFLICTS ARE IDENTIFIED, CALCPA'S CEO REVIEWS THE STATEMENT AND WILL REFER TO LEGAL COUNSEL, IF NECESSARY. IN ITS ANNUAL TRAINING OF INCOMING BOARD MEMBERS, CALCPA DISCUSSES WITH ITS LEADERS THAT THE ORGANIZATION IS GOVERNED BY CALIFORNIA CORPORATION CODE AND THAT THEY HAVE A FIDUCIARY DUTY AS TRUSTEES OF CALCPA. |
| Form 990, Part VI, Section B, Line 15 | CALCPA FOUNDATION IS ORGANIZED AND OPERATING TO PERFORM THE FUNCTIONS OR TO CARRY OUT THE PURPOSE OF THE CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ("CALCPA"). FOUNDATION IS UNDER THE SAME MANAGEMENT AS CALCPA. THE BOARD OF TRUSTEES IS DELEGATED RESPONSIBILITY TO REVIEW THE CEO'S GOALS, PERFORMANCE, AND COMOPENSATION TO THE CEO GOALS AND OBJECTIVE S COMMITTEE ("COMMITTEE"). THE COMMITTEE IS COMPRISED OF THE PRESIDENT, PAST PRESIDENT, FIRST VICE PRESIDENT, AND SECRETARY/TREASURER. ALL MEMBERS OF THE COMMITTEE DO NOT HAVE A CONFLICT-OF-INTEREST WITH RESPECT TO THE DETERMINATION OF THE CEO'S COMPENSATION. THE COMMITTEE MEETS AND SETS OUT GOALS FOR THE CEO TO ACCOMPLISH THROUGH OUT THE YEAR. AFTER THE END OF THE FISCAL YEAR, THE COMMITTEE PERFORMS THEIR DUE DILIGENCE REVIEW OF THE CEO'S GOALS AND PERFORMANCE AS WELL AS THE COMPARABLE DATA AND MAKES THE FINAL RECOMMENDATION TO THE BOARD OF TRUSTEES, WHICH HAS FINAL APPROVAL. COMPARABLE DATA INCLUDES FORM 990 OF OTHER STATE CPA SOCIETIES SIMILAR TO SIZE AND A COMPENSATION SURVEY CONDUCTED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE). THE CEO DETERMINES THE SALARY OF THE CFO BASED ON ANNUAL PERFORMANCE REVIEW MEASURES AGAINST GOALS PRESET BY THE CEO. |
| Form 990, Part VI, Section C, Line 19 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. THE CONFLICT-OF-INTEREST POLICY IS AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| California Society of Certified Public Accountants | ||||||||||||
| 500 Capitol Mall | Suite 1760 | Sacramento | CA | 95814 | 941056137 | Professional Association of CPAs | CA | 501(c)(6) | N/A | 0 | ||
| CalCPA Institute | ||||||||||||
| 500 Capitol Mall | Suite 1760 | Sacramento | CA | 95814 | 200978565 | Provide scholarships to accounting students and promote financial literacy | CA | 501(c)(3) | 0 | Line 12A | California Society of CPAs | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| California Society of Certified Public Accountants | ||
| o | $2,260,114 | Cost of Transactions |
| California Society of Certified Public Accountants | ||
| s | $4,857,870 | Cost of Transactions |
| California Society of Certified Public Accountants | ||
| e | $862,261 | Year End Balance |
| California Society of Certified Public Accountants | ||
| r | $200,650 | Cost of Transactions |
Comments