2024-02-08T10:15:06-06:00 2023-03-31 710519090 EGP PLLC 611 MAIN STREET NORTH LITTLE ROCK AR 721145395 990 2022-04-01 716052667 ARKANSAS SOCIETY OF CPA'S STUDENT EDUCATION FUND ARKA 5016648739 11300 EXECUTIVE CENTER DRIVE LITTLE ROCK AR 72211 MARSHA MOFFITT EXECUTIVE DIRECTOR 5016648739 2024-01-26 1 MARSHA MOFFITT XXX-XX-XXXX 0 JEFF CRONE CPA P01302049 5013742910 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARSHA MOFFITT 11300 EXECUTIVE CENTER DRIVE LITTLE ROCK AR 72211 77671 0 X N/A X 1962 AR AWARD SCHOLARSHIPS TO ACCOUNTING STUDENTS. 9 9 0 10 0 0 32566 22254 0 0 35011 46617 -4237 -1383 63340 67488 58300 66300 0 0 0 0 0 0 0 0 0 58300 66300 5040 1188 1690856 1506530 58300 67900 1632556 1438630 AWARD SCHOLARSHIPS TO ACCOUNTING STUDENTS 0 0 66300 66300 AWARDING SCHOLARSHIPS TO QUALIFIED ACCOUNTING STUDENTS 66300 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 1 1 1 0 X THE ORGANIZATION 5016648739 11300 EXECUTIVE CENTER DRIVE LITTLE ROCK AR 72211 X KATIE LEJONG PRESIDENT 0.50 X X 0 0 0 CONSTANCE MCKNIGHT VICE PRESIDENT 0.50 X X 0 0 0 KAREN M OXNER TREASURER 0.50 X X 0 0 0 MARTHA GRANT SECRETARY 0.50 X X 0 0 0 THOMAS HAYES JR DIRECTOR 0.50 X 0 0 0 CHARLOTT A JONES DIRECTOR 0.50 X 0 0 0 LISA MASSEY DIRECTOR 0.50 X 0 0 0 JODY NATIONS DIRECTOR 0.50 X 0 0 0 CYNTHIA L SHAVERS DIRECTOR 0.50 X 0 0 0 MICHAEL M WATTS BOARD LIAISON 0.50 X 0 0 0 MARSHA MOFFITT EXECUTIVE DIRECTOR ASCPA 1.00 X 0 0 0 0 0 0 0 0 0 0 0 12712 9542 22254 33836 33836 12781 0 12781 12781 12781 8800 12712 10183 -1383 -1383 67488 0 0 45234 66300 66300 66300 66300 0 0 141373 120503 1549483 1386027 1690856 1506530 58300 67900 58300 67900 X 1632556 1438630 1632556 1438630 1690856 1506530 1188 -195114 0 X 0 1 X 1 0 X 40277 29308 26859 27566 22254 146264 40277 29308 26859 27566 22254 146264 146264 29167 30243 26906 27991 33836 148143 294407 0.49680 0.51390 X 0 X -117443 -195114 10183 -184931 67488 0 67488 76483 10183 10183 66300 0 66300 PART X, LINE 2: THE FUND IS A FUND ESTABLISHED BY THE ARKANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, WHICH IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS OUTLINED IN SECTION 501(C)(3) IN THE INTERNAL REVENUE CODE. ASC 740, INCOME TAXES REQUIRES CERTAIN DISCLOSURES ABOUT UNCERTAIN INCOME TAX POSITIONS. WHEN TAX RETURNS ARE FILED, IT IS PROBABLE THAT MOST TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. HOWEVER, IT IS ALSO POSSIBLE THAT SOME POSITIONS MIGHT BE SUBJECT TO UNCERTAINTY AND RESULT IN A LOSS CONTINGENCY IF THE AMOUNT CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATION AND THE AMOUNT ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITIONS OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. CURRENTLY, MANAGEMENT DOES NOT BELIEVE THAT ANY UNCERTAIN TAX POSITIONS EXIST UNDER THE PROVISIONS OF ASC 740 OR ASC 450, CONTINGENCIES. NO PENALTIES OR INTEREST BY THE INTERNAL REVENUE SERVICE OR A STATE TAXING AUTHORITY WERE INCURRED AND RECORDED IN THESE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES GOLF TOURNAMENT 21512 12712 8800 2230 4189 1419 2345 21512 12712 8800 2230 4189 1419 2345 10183 -1383 1 SCHOLARSHIPS 39 66300 PART I, LINE 2: ALL SCHOLARSHIP FUNDS ARE MONITORED BY THE ORGANIZATION'S BOARD OF DIRECTORS. THE NAMES OF THE STUDENTS FOR SCHOLARSHIPS ARE SENT DIRECTLY FROM THE ACCOUNTING DEPARTMENT OF SCHOOLS DEPENDING ON HOW MANY ASCPA MEMBERS THEY HAVE IN THEIR FACULTY. THE GPA AND CREDIT HOURS ARE THEN VERIFIED BY THE STUDENT EDUCATION FUND BOARD. THE BOARD ALSO DECIDES HOW MUCH IN TOTAL SCHOLARSHIPS TO DESIGNATE FOR THE PARTICULAR YEAR AND HOW MUCH TO AWARD TO INDIVIDUAL CANDIDATES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT AUDITOR AND IS THOROUGHLY REVIEWED BY THE BOARD OF DIRECTORS BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS INCLUDED IN ITS WRITTEN POLICY MANUAL. NO EXCEPTIONS TO THIS POLICY WILL BE MADE UNLESS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 NO COMPENSATION IS PROVIDED FOR EITHER THE TOP MANAGEMENT OFFICIAL OR ANY OTHER OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ARKANSAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 11300 EXECUTIVE DRIVE LITTLE ROCK AR 72211 716057322 TO PROVIDE CONTINUING EDUCATION & INFORMATION FOR CERTIFIED PUBLIC ACCOUNTAN AR 501(C)(3) LINE 10 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0