2024-03-15T15:46:15-05:00 2023-04-30 FORVIS LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2022-05-01 731339781 Oklahoma Society of Certified Public Accountants Educational Foundation % BLAINE PETERSON OKLA 4058413800 5201 N Shartel Ave Oklahoma City OK 73118 BLAINE PETERSON PRESIDENT & CEO 4058413800 2024-03-15 true BLAINE PETERSON 999009999 Jeanette Verrelli P00742631 9727028262 3 2022 2023-04-26 12:10:37Z BLAINE PETERSON 5201 N Shartel Ave Oklahoma City OK 73118 125484 false X WWW.OSCPA.COM X 1989 OK TO PROVIDE SCHOLARSHIPS TO STUDENTS TO PROMOTE THE PRACTICE OF ACCOUNTANCY. 9 9 0 9 0 0 36173 17727 0 0 77443 50518 3585 1305 117201 69550 47050 49400 0 0 0 0 0 0 0 9718 10552 56768 59952 60433 9598 862455 825039 610 0 861845 825039 THE PURPOSE OF THE FOUNDATION IS TO AID, DEVELOP, AND ADVANCE EDUCATION AND RESEARCH RELATING TO THE STUDY, TEACHING, AND PRACTICE OF ACCOUNTANCY AND RELATED FIELDS BY PROMOTING HIGH STANDARDS OF EDUCATIONAL ACHIEVEMENT. false false 49400 49400 TO PROVIDE SCHOLARSHIPS TO STUDENTS TO PROMOTE THE PRACTICE OF ACCOUNTANCY. 49400 true false false false false false false false false true false false false false false false true false false false false false false false false false false false true false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true true true false false false OK X BLAINE PETERSON 4058413800 5201 N SHARTEL AVE OKLAHOMA CITY OK 73118 X Jacob Pasby chair 1.0 0.0 X X 0 0 0 Tony Scott vice chair 1.0 0.0 X X 0 0 0 Evan West SECRETARY/TREASURER 1.0 0.0 X X 0 0 0 Ashley Fogle TRUSTEE 1.0 0.0 X 0 0 0 Amber Jones TRUSTEE 1.0 0.0 X 0 0 0 Austin Foust TRUSTEE 1.0 0.0 X 0 0 0 Aubree Walton TRUSTEE 1.0 0.0 X 0 0 0 Randall Stone TRUSTEE 1.0 0.0 X 0 0 0 Sharon Haley TRUSTEE 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 17727 17727 0 46818 46818 0 0 0 0 0 59634 55934 3700 3700 3700 1000 0 1000 1000 305 0 305 305 0 0 0 0 69550 51823 0 49400 49400 0 0 0 0 0 0 0 0 0 0 10027 10027 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BANK FEES 525 525 59952 49400 10552 0 X 26291 6031 0 0 10500 9000 3176 405 0 0 0 0 0 0 0 0 0 0 0 0 822488 809603 0 0 0 0 0 0 0 0 862455 825039 0 0 0 0 610 0 0 0 0 0 0 0 0 0 0 0 0 0 610 0 X 540873 521234 320972 303805 861845 825039 862455 825039 9598 -46404 X false true X true false X 25472 39687 47316 36173 17727 166375 0 0 25472 39687 47316 36173 17727 166375 9120 157255 14766 17054 12399 16354 46818 107391 0 2815 3863 3585 1305 11568 285334 0.55113 0.61340 X 250545 11144 -23084 17815 220790 348378 10055 -69131 38757 250545 265142 38559 68677 24000 348378 396760 19116 -35117 29400 86217 265142 417454 16176 -13120 23750 396760 1.00000 false false 23146 -46404 -46404 69550 69550 59952 59952 59952 SCHEDULE D, PART V The Foundation's endowment consists of five individual funds established for scholarships. The endowment includes both donor-restricted endowment funds and funds designated by the Board of Trustees to function as endowments (board-designated endowment funds). SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true SCHOLARSHIPS 42 49400 SCHEDULE I, PART I, LINE 2 THE ORGANIZATION REVIEWS SCHOLARSHIP APPLICATIONS AND PUTS THE APPLICATIONS THROUGH A SCORING SYSTEM. THOSE APPLICATIONS THAT MEET THE QUALIFICATIONS UNDER THE SCORING SYSTEM ARE THEN REVIEWED BY THE BOARD AND THE BOARD DECIDES WHICH APPLICANTS WILL RECEIVE SCHOLARSHIPS AND HOW MUCH WILL BE AWARDED. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS: THE TWO CLASSES OF MEMBERSHIP ARE VOTING AND NON-VOTING. A VOTING MEMBER ("FELLOW MEMBER") IS ONE WHO IS A MEMBER OF THE OKLAHOMA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS. A NON-VOTING MEMBER MAY BE GRANTED MEMBERSHIP BY A MAJORITY VOTE OF THE FELLOW MEMBERS OF THE FOUNDATION PRESENT AT ANY ANNUAL OR SPECIAL MEETING CALLED FOR THAT PURPOSE. FORM 990, PART VI, SECTION A, LINE 7A POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY: THE FELLOW MEMBERS OF THE OSCPA ELECT OFFICERS OF THE EDUCATIONAL FOUNDATION BY MAJORITY VOTE AT THE FIRST MEETING OF THE INCOMING BOARD OF TRUSTEES AND MAY ALSO REMOVE OFFICERS WITH A MAJORITY VOTE. FORM 990, PART VI, SECTION A, LINE 7B GOVERNANCE DECISIONS: FELLOW MEMBERS HAVE SUCH AUTHORITY. SEE EXPLANATION OF FORM 990, PART VI, SECTION A, LINE 7A. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE RETURN IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE RETURN IS REVIEWED INTERNALLY BY MANAGEMENT. THEN, THE ELECTED OFFICERS ARE FURNISHED A COPY OF THE FORM 990 PRIOR TO FINALIZATION. THE GOVERNING BODY APPROVES THE FORM 990 PRIOR TO THE ORGANIZATION FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PROCESS TO MONITOR COMPLIANCE WITH CONFLICT OF INTEREST POLICY: THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH IS INCLUDED IN THE EMPLOYMENT POLICY MANUAL, AS WELL AS PRESENTED AT THE ANNUAL MEETING OF THE BOARD OF DIRECTORS. IT IS FOLLOWED BY MONITORING DIRECTORS' EMPLOYMENT AND OSCPA ACTIVITIES. THE POLICY ALSO REQUIRES THE BOARD MEMBER TO DISCLOSE ANY CONFLICTS WHEN THEY ARISE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE ORGANIZATION MAKES ITS BYLAWS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND ALL OTHER GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. 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