2024-04-18T16:06:29-05:00 2023-06-30 431061959 KIEFER BONFANTI & CO LLP 701 EMERSON ROAD ST LOUIS MO 63141 990 2022-07-01 237028488 EDUCATIONAL FOUNDATION OF THE MSCPA EDUC 3149977966 540 MARYVILLE CENTRE DR 200 ST LOUIS MO 63141 AMANDA KOEHLER CPA CFO 3149977966 2024-04-18 1 AMANDA KOEHLER CPA 999009999 1 MARY A GREENCPA P01320124 3148121100 2024-03-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z AMANDA KOEHLER CPA 540 MARYVILLE CENTRE DR 200 ST LOUIS MO 63141 1737761 0 X WWW.MOCPA.ORG X 1967 MO PROVIDE ACCOUNTING RELATED EDUCATIONAL OPPORTUNITIES. 18 18 0 100 0 0 407779 740875 954644 975938 2496 14282 27277 6666 1392196 1737761 26500 33000 0 0 478342 476490 0 21356 85694 672902 708988 1177744 1239834 214452 497927 355307 908336 62016 90874 293291 817462 TO PROVIDE EDUCATION RELATING TO THE STUDY AND PRACTICE OF ACCOUNTING THROUGH THE GRANTING OF SCHOLARSHIPS, SPONSORSHIP OF CONFERENCES AND SEMINARS AND THE DISTRIBUTION OF EDUCATIONAL MATERIALS. 0 0 953320 927973 CONTINUING PROFESSIONAL EDUCATION (CPE): THE FOUNDATION OFFERS EDUCATIONAL COURSES IN A VARIETY OF FORMATS (INCLUDING IN-PERSON AND SELF-STUDY) TO HELP MEET THE EDUCATIONAL AND LICENSING NEEDS OF THE ACCOUNTING INDUSTRY. 33000 33000 SCHOLARSHIPS: THE FOUNDATION PROVIDES SCHOLARSHIP OPPORTUNITIES FOR STUDENTS INTERESTED IN PURSUING COLLEGE EDUCATION IN THE FIELD OF ACCOUNTING AT A MISSOURI UNIVERSITY OR COLLEGE. HIGH SCHOOL SENIORS ARE ELIGIBLE FOR $500 SCHOLARSHIPS AND RECIPIENTS OF COLLEGE SCHOLARSHIPS ARE AWARDED $1,000. SCHOLARSHIP RECIPIENTS ARE SELECTED BASED ON AN EVALUATION OF THEIR PERSONAL AND ACADEMIC EXPERIENCES AND THEIR DESIRE TO BECOME A CPA. THE FOUNDATION PROVIDED 36 SCHOLARSHIPS DURING THE LAST FISCAL YEAR. 24180 47955 PROFESSIONAL ETHICS EXAM: ALL CPA EXAM CANDIDATES MUST TAKE AND PASS THE ETHICS EXAMINATION. ETHICS IS AN EXAM WRITTEN AND GRADED BY THE AMERICAN INSTITUTE OF CPAS (AICPA). CPA CANDIDATES MAY TAKE THE ETHICS EXAM AT ANY TIME DURING THE LICENSURE PROCESS. THE FOUNDATION IS AN AUTHORIZED PROVIDER OF THE AICPA ETHICS EXAM. 1010500 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 1 0 0 0 0 0 0 0 0 0 0 0 X 18 18 1 0 0 0 1 1 1 1 1 0 0 0 0 0 0 1 1 0 X AMANDA KOEHLER CPA 3149977966 540 MARYVILLE CENTRE DR SUITE 200 ST LOUIS MO 63141 MARK HIGGINS CPA PHD CHAIR 1.00 X X 0 0 0 BRETT LEWIS CPA SECRETARY 1.00 0.50 X X 0 0 0 JENNIFER VACHA CPA CGMA TREASURER 1.00 0.50 X X 0 0 0 DAWN ANDERSON CPA MEMBER 1.00 X 0 0 0 VAIRAM ARUNACHALAM PHD CMA MEMBER 1.00 X 0 0 0 MATTHEW GLENDENING MEMBER 1.00 X 0 0 0 ANNA HALLORAN CPA MEMBER 1.00 X 0 0 0 KARA HERSHBERGER CPA CIA CISA CFE MEMBER 1.00 X 0 0 0 JAMIE JABOURI CPA CITP CISA MEMBER 1.00 X 0 0 0 STACEY KADEN CPA MEMBER 1.00 X 0 0 0 AUDREY KATCHER CPA CISA CITP CGMA MEMBER 1.00 X 0 0 0 STEPHEN LENIVY CPA MEMBER 1.00 X 0 0 0 QUINN MARTIN CPA MEMBER 1.00 X 0 0 0 STEVEN MOEHRLE CPA PHD CGMA MEMBER 1.00 X 0 0 0 DEBBIE PIKE CPA MEMBER 1.00 X 0 0 0 MARK RADETIC CPA CGMA MEMBER 1.00 X 0 0 0 TAMMIE SCHAEFER CPA PHD MEMBER 1.00 X 0 0 0 BLAKE STEWART CPA MEMBER 1.00 X 0 0 0 KATHLEEN MEYER CPA CAE CHIEF FINANCIAL OFFICER 8.00 35.00 X 36456 189460 21485 JAMES O'HALLARON CAE PRESIDENT AND CEO 9.00 32.00 X 65428 337438 25542 DENA HULL VP STRATEGY & COMMUNICATIONS 1.00 37.00 X 8832 153378 21172 DAN KOONTZ SENIOR DIR. OF PROF. DEV. 40.00 1.00 X 145067 2151 9379 255783 682427 77578 1 0 1 0 LARRY GRAY SEMINARS LLC 219 W STATE ROUTE 72 ROLLA MO 654014102 TEACHES TAX COURSES 109860 1 254230 486645 740875 REGISTRATION FEES 611600 975938 975938 975938 14282 14282 6666 6666 1737761 975938 0 20948 33000 33000 266134 266134 156009 99306 56703 10142 6169 3973 17401 13652 3749 26804 22454 4350 3899 3899 5667 5667 21356 21356 12279 4840 7439 39635 5539 34096 41152 35212 5940 75636 64719 10917 4382 4382 602 515 87 4894 4894 CONTINUING PROFESSIONAL 430881 430881 MISCELLANEOUS 51788 51788 PROFESSIONAL ETHICS EXA 24180 24180 DISCOUNT ON PLEDGES 12550 12550 1443 1443 1239834 1010500 143640 85694 103980 181346 56500 202300 3994 4002 4896 7411 185851 513277 86 0 355307 908336 49297 51816 12719 15981 0 23077 62016 90874 X 293291 817462 293291 817462 355307 908336 497927 26244 0 X X 0 1 X 1 0 X 322751 235322 307630 407779 740875 2014357 1224745 1183702 978600 954644 975938 5317629 1547496 1419024 1286230 1362423 1716813 7331986 0 0 0 7331986 10445 9707 6446 10079 20948 57625 10445 9707 6446 10079 20948 57625 10413 19694 30107 1557941 1428731 1303089 1392196 1737761 7419718 0.98820 0.98620 0.00780 0.00970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 287630 476645 40526 804801 101893 220456 -34719 287630 101893 101893 1.00000 0 0 0 DUE TO MOCPA 23077 23077 X PART V, LINE 4: THE INVESTMENT EARNINGS WILL BE USED TO PROVIDE FUNDING FOR THE GRANTING OF SCHOLARSHIPS TO HIGH SCHOOL STUDENTS PLANNING TO MAJOR IN ACCOUNTING OR TO COLLEGE STUDENTS MAJORING IN ACCOUNTING AT ACCREDITED INSTITUTIONS OR HIGHER EDUCATION LOCATED IN MISSOURI. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) OF 1986, AS AMENDED, AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3). FURTHER, THE FOUNDATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER IRC SECTION 509(A) AND, AS SUCH, CONTRIBUTIONS TO THE FOUNDATION QUALIFY FOR DEDUCTION AS CHARITABLE CONTRIBUTIONS. HOWEVER, INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE FOUNDATION'S EXEMPT PURPOSE IS SUBJECT TO TAX UNDER IRC SECTION 511. THE FOUNDATION DID NOT HAVE UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THE FOUNDATION BELIEVES THAT IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. X X X X 0 PKJ CONSULTING LLC 1262 LYNCHESTER LN KIRKWOOD MO 631221513 CAMPAIGN CONSULTANT 0 0 21356 -21356 21356 -21356 1 SCHOLARSHIP FOR COLLEGE EDUCATION IN THE FIELD OF ACCOUNTING 36 33000 PART I, LINE 2: GRANTS AWARDED ARE PAID DIRECTLY TO THE EDUCATIONAL INSTUTIONS OF THE RECIPIENTS. 0 1 0 0 0 0 0 0 0 JAMES O'HALLARON CAE PRESIDENT AND CEO 65428 337438 0 0 0 0 1742 8994 2436 12370 69606 358802 0 0 KATHLEEN MEYER CPA CAE CHIEF FINANCIAL OFFICER 36456 189460 0 0 0 0 2372 12445 1001 5667 39829 207572 0 0 DENA HULL VP STRATEGY & COMMUNICATIONS 8832 153378 0 0 0 0 656 10910 503 9103 9991 173391 0 0 DAN KOONTZ SENIOR DIR. OF PROF. DEV. 135294 2038 0 0 9773 113 0 0 9153 226 154220 2377 0 0 PART I, LINE 3 COMPENSATION OF OFFICERS IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF THE MISSOURI SOCIETY OF CPAS (EIN 44-0561387), AND IS ALLOCATED TO THE EDUCATIONAL FUND IN PROPORTION TO THE WORK DONE BY THE OFFICERS. PART I, LINE 4B JAMES O'HALLARON, KATHLEEN MEYER, DENA HULL AND DAN KOONTZ PARTICIPATE IN A SECTION 457(B) DEFERRED COMPENSATION PLAN. NONE OF THESE INDIVIDUALS RECEIVED ANY PAYMENTS FROM THE PLAN IN THE YEAR ENDED JUNE 30, 2023. FORM 990, PART VI, SECTION A, LINE 2 THE CHIEF EXECUTIVE OFFICER HAS A FAMILY RELATIONSHIP WITH THE SENIOR DIRECTOR OF PROFESSIONAL DEVELOPMENT. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION (THE "MEMBERS") SHALL BE THE CURRENT MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (THE "EXECUTIVE COMMITTEE") OF THE MISSOURI SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ("MOCPA") FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY A MAJORITY OF THE MEMBERS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B MATTERS WHICH MUST BE APPROVED BY A VOTE OF THE MEMBERS ARE AS FOLLOWS: A) THE ELECTION OF THE BOARD OF DIRECTORS AND THE OFFICERS IN THE MANNER SET FORTH HEREIN; B) A TRANSACTION WITH THE CORPORATION IN WHICH A DIRECTOR HAS A MATERIAL INTEREST; C) THE INDEMNIFICATION OF ANY PERSON PURSUANT TO THESE BYLAWS; D) AN AMENDMENT TO THE CORPORATION'S ARTICLES OF INCORPORATION OR BYLAWS; E) A MERGER INVOLVING THE CORPORATION; F) THE APPROVAL OF THE ANNUAL BUDGET OF THE CORPORATION; G) A DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S PROPERTY OTHER THEN IN THE ORDINARY COURSE OF ITS ACTIVITIES; H) ADOPTION OR CHANGE TO THE FISCAL YEAR OF THE CORPORATION; I) ADOPTION OF POLICIES OF THE CORPORATION; AND J) A DISSOLUTION OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CEO AND CFO AND PROVIDED TO THE MOCPA EXECUTIVE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF THE MISSOURI SOCIETY OF CPAS (EIN 44-0561387), AND IS ALLOCATED TO THE EDUCATIONAL FUND IN PROPORTION TO THE WORK DONE BY THE OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XII LINE 2C THE ORGANIZATION UTILIZES AN AUDIT COMMITTEE. THIS HAS NOT CHANGED FROM THE PRIOR YEAR. MISSOURI SOCIETY OF CPAS 540 MARYVILLE CENTRE DRIVE SUITE 20 ST LOUIS MO 63141 440561387 TO PROMOTE AND MAINTAIN HIGH PROFESSIONAL AND ETHICAL STANDARDS MO 501(C)(6) 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0