2024-04-15T12:21:30-05:00 2023-05-31 721396621 CARR RIGGS & INGRAM LLC TWO RIVERWAY 15TH FLOOR HOUSTON TX 77056 990 2022-06-01 741988533 HOUSTON TSCPA FOUNDATION HOUS 7136227733 1233 WEST LOOP S 1425 HOUSTON TX 77027 MARK ALLEN EXECUTIVE DIRECTOR 7136227733 2024-04-12 1 MARK ALLEN 999009999 0 KRISTEN SIMPSON P01268482 7136218090 2024-04-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK ALLEN CAE 1233 WEST LOOP S 1425 HOUSTON TX 77027 1733306 0 X WWW.TX.CPA/HOUSTON X 1978 TX TO EDUCATE, INFORM, AND LEAD. 24 24 0 150 0 0 355184 323362 490636 587522 197200 84088 2552 3911 1045572 998883 83225 64146 0 0 210159 207512 0 0 11583 615955 683842 909339 955500 136233 43383 3608948 3581848 1008208 1062732 2600740 2519116 DEVELOP, PROMOTE, AND PRESENT PROGRAMS OF CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT INTEREST TO CPAS IN THE HOUSTON AREA. THE FOUNDATION ALSO HAS FUNDRAISING PROGRAMS FOR ENDOWMENTS AND CHARITABLE CAUSES. 0 0 718110 587522 THE HOUSTON TSCPA FOUNDATION WAS ORGANIZED IN 1978 TO PROVIDE CONTINUING PROFESSIONAL EDUCATION FOR CPAS IN HOUSTON AND THROUGHOUT TEXAS. LAST YEAR, 139 CONTINUING PROFESSIONAL EDUCATION PROGRAMS WERE OFFERED AND CPA PARTICIPANTS HAD THE OPPORTUNITY TO EARN UP TO 472 HOURS OF CPE. 16646 16646 THE CPAS HELPING SCHOOLS PROGRAM AND ENDOWMENT HAS BENEFITTED HUNDREDS OF SCHOOLS THROUGH CASH GRANTS AND OTHER SUPPORT. 47500 47500 THE ANNUAL SCHOLARSHIP EXTRAVAGANZA HAS PROVIDED OVER $1,800,000 IN SCHOLARSHIPS TO AREA ACCOUNTING STUDENTS FOR 13 YEARS. 782256 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KRISTIE ONDRACEK 7136227733 1233 WEST LOOP S STE 1425 HOUSTON TX 77027 CHARLOTTE JUNGEN PRESIDENT 1.00 1.00 X X 0 0 0 ADAM DIMMICK PRESIDENT-ELECT 2.00 2.00 X X 0 0 0 KATHERINE RODRIGUEZ TREASURER 1.00 1.00 X X 0 0 0 BRAD ELGIN TREASURER-ELECT 1.00 1.00 X X 0 0 0 DANIELLE SUPKIS CHEEK SECRETARY 1.00 1.00 X X 0 0 0 TIM ADLER VICE PRESIDENT 1.00 1.00 X X 0 0 0 BARIA JAROUDI DIRECTOR 1.00 1.00 X 0 0 0 BRIAN ALBERTS DIRECTOR 1.00 1.00 X 0 0 0 DAVID DYER DIRECTOR 1.00 1.00 X 0 0 0 GERI PACHECO DIRECTOR 1.00 1.00 X 0 0 0 HARVIN LAWHON DIRECTOR 1.00 1.00 X 0 0 0 KELLY HIGGINBOTHAM DIRECTOR 1.00 1.00 X 0 0 0 KENNETH OMORUYI DIRECTOR 1.00 1.00 X 0 0 0 MANU SADIEV DIRECTOR 1.00 1.00 X 0 0 0 MICHELLE MULLEN DIRECTOR 1.00 1.00 X 0 0 0 MOHAMMAD AL-KAWAFHA DIRECTOR 1.00 1.00 X 0 0 0 NINA PEREZ DIRECTOR 1.00 1.00 X 0 0 0 ROLANDO GARCIA DIRECTOR 1.00 1.00 X 0 0 0 RUBIK YERIAZARIAN DIRECTOR 1.00 1.00 X 0 0 0 SABLE WATERS DIRECTOR 1.00 1.00 X 0 0 0 SHERYL JIMERSON DIRECTOR 1.00 1.00 X 0 0 0 TAMI PREECE DIRECTOR 1.00 1.00 X 0 0 0 TRACY TYLER IMMEDIATE PAST PRESIDENT 4.00 4.00 X 0 0 0 WADE EGMON DIRECTOR 1.00 1.00 X 0 0 0 MARK ALLEN EXECUTIVE DIRECTOR/ASST SE 25.00 25.00 X 0 123464 0 KRISTIE ONDRACEK EMPLOYEE 25.00 25.00 X 0 106379 0 0 229843 0 0 0 0 0 0 61420 252000 9942 323362 PROFESSIONAL DEVELOPME 541900 584705 584705 FACILITY FEES 541900 2817 2817 587522 67137 67137 722107 705156 16951 16951 16951 29267 61420 29267 0 OTHER MISCELLANEOUS IN 541900 3911 3911 3911 998883 587522 0 87999 16646 16646 47500 47500 207512 156118 47516 3878 300 141 147 12 15966 7504 7823 639 15614 15614 11094 7617 3215 262 3403 2054 1249 100 45856 32834 12039 983 91306 65260 24097 1949 2472 1126 1275 71 97722 97614 100 8 51743 24319 25354 2070 378 172 195 11 MEALS 239051 238846 190 15 INSTRUCTOR/SPEAKER FEE 63751 63558 178 15 BANK & CREDIT CARD FEES 27695 12980 13649 1066 SUBSCRIPTIONS & MEMBERS 8952 4078 4617 257 8539 3889 4403 247 955500 782256 161661 11583 116659 224007 151545 227321 0 11540 59176 76937 44037 36335 493694 127930 413575 365764 1599875 1263461 803418 998375 420663 378108 3608948 3581848 192243 220162 88053 54693 727912 787877 1008208 1062732 X 415634 381486 2185106 2137630 2600740 2519116 3608948 3581848 43383 -125007 0 X 0 1 X 1 0 X 472809 42722 106795 103184 71362 796872 1049799 766113 450830 490636 587522 3344900 3878 5982 54613 2252 3911 70636 1526486 814817 612238 596072 662795 4212408 0 0 0 4212408 49795 53599 45778 56852 67137 273161 49795 53599 45778 56852 67137 273161 1576281 868416 658016 652924 729932 4485569 0.93910 0.94930 0.06090 0.05070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1827992 -41959 12733 1773300 1857541 -17943 11606 1827992 1323495 546341 12295 1857541 1307504 450 27681 12140 1323495 1314938 -2719 4715 1307504 0.57050 0.42950 0 0 379663 40519 339144 52129 51473 656 61902 35938 25964 365764 CORPORATE BONDS 998375 C 998375 RIGHT OF USE ASSET 378108 378108 INTER-ENTITY PAYABLES 106560 OPERATING LEASE LIABILITY 630232 CURRENT PORTION LEASE LIABILITY 51085 787877 X 606262 -125007 -125007 731269 15614 252000 267614 998883 939886 0 939886 15614 15614 955500 PART X, LINE 2: THE CHAPTER IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE 501(C)(6). THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3) AND IS CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION UNDER 509(A)(1). ACCORDINGLY, THE ORGANIZATION HAS NOT MADE ANY PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET UNRELATED BUSINESS INCOME FROM ADVERTISING AND SALES. DURING THE YEARS ENDED MAY 31, 2023 AND 2022, UNRELATED BUSINESS INCOME TAXES WERE INSIGNIFICANT. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF MAY 31, 2023 AND 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RELATED ORGANIZATION CONTRIBUTION 252,000. SCHOLARSHIP EXTRAVAGANZA 90687 61420 29267 25430 1000 2837 90687 61420 29267 25430 1000 2837 29267 0 1 CPAS HELPING SCHOOLS 1233 WEST LOOP S STE 1425 HOUSTON TX 77027 741988533 501(C)(3) 16646 0 EDUCATIONAL SUPPORT ACADEMIC SCHOLARSHIPS 12 47500 PART I, LINE 2: COMMITTEE MEETINGS WITH MEMBERS AND STAFF TO REVIEW THE REQUESTS AND EXPENDITURES. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS THROUGH THE HOUSTON CPA SOCIETY, WHICH IS RELATED TO THE HOUSTON TSCPA FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE OFFICERS AND DIRECTORS OF THE BOARD AND SOME COMMITTEE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER AND THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO THE RETURN BEING SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS MUST SIGN A CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH YEAR. IF ANY ITEMS ARE THOUGHT TO BE CONFLICTING, THEY ARE BROUGHT UP AND DISCUSSED WITH THE BOARD AND A DETERMINATION IS MADE. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER INVOLVES REVIEW BY THE PERSONNEL COMMITTEE, USING DATA AS TO COMPENSATION FOR SIMILAR SITUATED ORGANIZATIONS. THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER RECOMMENDED BY PERSONNEL COMMITTEE IS PRESENTED TO THE FULL BOARD FOR FINAL APPROVAL. COMPENSATION FOR ALL EMPLOYEES WILL BE REVIEWED AT LEAST ANNUALLY IN APRIL OR MAY BY THE PERSONNEL COMMITTEE. FINAL APPROVAL OF TOTAL RECOMMENDED INCREASES, IF ANY, SHALL BE THE RESPONSIBILITY OF THE FULL BOARD, CONSISTENT WITH THE APPROVED BUDGET. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS AVAILABLE ON THEIR WEBSITE, WWW.TXCPAHOUSTON.CPA AND MAKES THE FINANCIAL STATEMENTS AVAILABLE THROUGH WRITTEN REQUEST TO THE ORGANIZATION. TXCPA HOUSTON 1233 WEST LOOP S STE 1425 HOUSTON TX 77027 741335242 CPAS TX 501(C)(6) N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 TXCPA HOUSTON C 252000 ACTUAL TXCPA HOUSTON E 556885 ACTUAL TXCPA HOUSTON O 207512 COMPENSATION