2024-02-12T17:36:33-05:00 2023-06-30 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2022-07-01 356050182 INDIANA CPA EDUCATIONAL FOUNDATION INDI 3177265000 900 E 96TH ST SUITE 250 INDIANAPOLIS IN 46240 JENNIFER NORRIS CFO 3177265021 2024-01-08 true JENNIFER NORRIS 999009999 false MELISSA J WOLF CPA P01224592 2604222551 2024-01-08 2022 2023-04-26 12:10:37Z APRIL M HUEY CPA 900 E 96TH ST 250 INDIANAPOLIS IN 46240 344777 false X WWW.INCPAS.ORG X 1963 IN TO RAISE FUNDS AND PROVIDE FINANCIAL ASSISTANCE FOR PROGRAMS DESIGNED TO ENCOURAGE ACCOUNTING CAREERS AND TO PROMOTE EDUCATION-RELATED ACTIVITIES FOR THE BENEFIT OF INDIANA CPA SOCIETY MEMBERS. 8 8 0 8 0 74326 95622 0 11448 -11187 0 85774 84435 25500 32500 0 63592 59521 4771 0 0 22621 27656 116484 119677 -30710 -35242 388806 426612 52431 89231 336375 337381 TO RAISE FUNDS AND PROVIDE FINANCIAL ASSISTANCE FOR PROGRAMS DESIGNED TO ENCOURAGE ACCOUNTING CAREERS AND TO PROMOTE EDUCATION-RELATED ACTIVITIES FOR THE BENEFIT OF INDIANA CPA SOCIETY MEMBERS. false false 22217 21500 SUPPORTING THE ACCOUNTING PROGRAMS AT THE UNIVERSITIES IN INDIANA AND PROVIDING SCHOLARSHIPS TO STUDENTS. 78230 11000 SUPPORTING MINORITY HIGH SCHOOL STUDENTS WITH AN INTEREST IN ACCOUNTING/BUSINESS BY OFFERING A YEAR-LONG MENTORSHIP AND CAREER AWARENESS PROGRAM. 100447 true true false false false false false false false false false false false false false true true false false false false false false false false false false false true true false false false false false false false false false false false false false true false false false true 1 0 true 0 false false false false false false false false X 8 8 false false false false true true true true true false false true true true true true true true true false IN X JENNIFER NORRIS 3177265000 900 E 96TH ST 250 INDIANAPOLIS IN 46240 JENNIFER NORRIS CFO 1.00 40.00 X 0 130640 26333 DENNIS J HICKLE CPA CGMA TRUSTEE 1.00 X 0 0 0 APRIL M HUEY CPA PRESIDENT 1.00 0.00 X X 0 0 0 DENISE J GATES CPA SECRETARY 1.00 0.00 X X 0 0 0 E ZENAI BROOKS CPA TRUSTEE 1.00 1.00 X 0 0 0 KEITH M KIZER CPA PRESIDENT EL 1.00 0.00 X X 0 0 0 PATRICK J MAYNOR CPA TRUSTEE 1.00 0.00 X 0 0 0 WEIZHEN LI CPA TRUSTEE 1.00 0.00 X 0 0 0 JAKE D DUNTON CPA-RETIRED TREASURER 1.00 0.00 X X 0 0 0 130640 26333 false true false 95622 95622 8917 8917 240238 260342 -20104 -20104 -20104 84435 -11187 32500 32500 59521 48967 10554 2762 2762 3331 717 2614 MEMBER EVENTS 15860 15860 DUES & SUBSCRIPTIONS 3450 450 3000 GIFTS/LOGO ITEMS 1953 1953 BANK FEES 300 300 119677 100447 19230 0 94834 110899 712 912 293260 314801 388806 426612 42431 74231 10000 15000 52431 89231 X 327659 328665 8716 8716 336375 337381 388806 426612 X -35242 36248 X false true X true false X 60710 75271 10826 74326 95622 316755 60710 75271 10826 74326 95622 316755 68220 248535 67 94 3463 4605 8917 17146 333901 0.74430 0.95740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 133782 36248 15861 52109 81673 2762 2762 84435 132776 15861 15861 116915 2762 2762 119677 SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THESE FINANCIAL STATEMENTS. THE ACCOUNTING STANDARD THAT PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE FOUNDATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THE FOUNDATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF INDIANA. THE FOUNDATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D IN-KIND CONTRIBUTION 15,861 SCHEDULE D, PAGE 4, PART XII, LINE 2D IN-KIND EXPENSE 15,861 false SCHOLARS ALUMNI AMBASSADO 22 11000 COLLEGE SCHOLARSHIPS 14 21500 false false false false false false false false false JENNIFER NORRIS CFO 130640 9817 16516 156973 FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS ORGANIZED WITH MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ARE ELECTED VIA MEMBERSHIP VOTE AT THE ANNUAL BUSINESS MEETING. FORM 990, PAGE 6, PART VI, LINE 7B ANY AMENDMENT TO THE BYLAWS WHICH AFFECT THE MEMBERS' RIGHTS, PRIVILEGES, PREFERENCES, RESTRICTIONS, OR CONDITIONS OF THE MEMBERS OR A CLASS OF MEMBERS AS TO VOTING, DISSOLUTION, REDEMPTION OR TRANSFER OF MEMBERSHIPS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS AND IS REVIEWED IN DETAIL BEFORE THE RETURN IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C DISINTERESTED MEMBERS OF THE EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE. THE EXECUTIVE COMMITTEE SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS NOT PAID TO TOP OFFICIALS. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS NOT PAID TO OFFICERS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. 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