2025-02-03T09:13:53-06:00 2024-05-31 582487348 Aprio Advisory Group LLC 2002 Summit Boulevard Suite 120 Atlanta GA 30319 990 2023-06-01 586043271 Educational Foundation of Georgia Society of Certified Public Accountants EDUC 4045042946 6 Concourse Parkway Suite 800 Atlanta GA 30328 Boyd Search CEO 4045042946 2025-02-03 1 1 Stacy Cullen P00974308 4048929651 2025-02-03 2023 2025-03-06 01:10:19Z X Boyd Search 6 Concourse Parkway Suite 800 Atlanta GA 30328 274023 0 X http://www.gscpa.org/content/Foundation.aspx X 1957 GA To encourage the best and the brightest individuals in Georgia to become Certified Public Accountants. 21 21 0 21 0 0 107672 109551 0 0 -29681 124012 53687 20686 131678 254249 153579 160386 0 0 0 0 0 0 0 19661 17683 173240 178069 -41562 76180 2878271 3151837 10978 0 2867293 3151837 To encourage the best and the brightest individuals in Georgia to become Certified Public Accountants. 0 0 131886 131886 Direct scholarships to students: Awarded to deserving students ranging in amounts from $1,000 to $5,000. Students are rising college juniors, seniors, or graduate students who demonstrate a commitment to pursuing a career in accounting. Each recipient must be a Georgia resident, accounting major, and maintain an overall stated grade point average (GPA). 22000 22000 Chapter matching scholarship awards program:Awarded to deserving students through GSCPA chapters ranging in amounts from $500 to $2,000 to rising junior and senior undergraduate accounting students and graduate students enrolled in a master's level accounting or business administration program. Each recipient must be a Georgia resident and maintain a stated overall GPA. 6500 6500 Academic excellence award scholarships:Awarded to deserving students who achieve the highest GPA at their college or university ranging in amounts from $250 to $500. 2660 2660 163046 1 0 0 0 0 0 0 0 0 1 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 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 GA X Jessica Mytrohovich 4042318676 6 Concourse Parkway Suite 800 Atlanta GA 30328 X Maliece S Whatley President 1.00 X X 0 0 0 Will T Lazenby President-Elect 1.00 X X 0 0 0 Phillip B Buelterman Treasurer 1.00 X X 0 0 0 Timothy R Veal Secretary 1.00 X X 0 0 0 Chelsea Ashcroft Director 1.00 X 0 0 0 Jason Blair Director 1.00 X 0 0 0 Colin E Blalock Director 1.00 X 0 0 0 Lawrence M Cohen Director 1.00 X 0 0 0 Christopher L Lewis Director 1.00 X 0 0 0 Debra L McGlaun Director 1.00 X 0 0 0 Charlie J Merritt Director 1.00 X 0 0 0 William J Merritt Director 1.00 X 0 0 0 Jack Milner Director 1.00 X 0 0 0 Douglas A Moses Director 1.00 X 0 0 0 Tabitha L Regan Director 1.00 X 0 0 0 Susan M Robinson Director 1.00 X 0 0 0 Robert E Schwarzmann Director 1.00 X 0 0 0 Randall L Shrum Director 1.00 X 0 0 0 Geoffrey P Smith Director 1.00 X 0 0 0 L D Jr Sneathen Director 1.00 X 0 0 0 Darrell J Thaw Director 1.00 X 0 0 0 0 0 0 0 0 0 0 0 109551 109551 124012 124012 40460 19774 20686 20686 254249 0 0 144698 160386 160386 13425 13425 1598 1598 Student Outreach 2000 2000 Education Outreach 660 660 178069 163046 15023 0 76835 70756 29035 38972 46713 13983 2725688 3028126 2878271 3151837 10978 0 10978 0 X 673188 751368 2194105 2400469 2867293 3151837 2878271 3151837 76180 208364 0 X X 0 1 X 1 0 X 46203 100095 70346 107672 109551 433867 46203 100095 70346 107672 109551 433867 433867 66125 233871 -69883 -29681 124012 324444 59 35596 650 2297 38602 796913 0.54440 0.57180 X 2754723 332376 90000 3067099 2902558 -77834 70000 2754723 3164660 -182102 80000 2902558 2601319 50000 603341 90000 3164660 2504498 100000 76821 80000 2601319 0 0 0 X 548877 208364 66490 19774 294628 254249 0 254249 264333 66490 19774 86264 178069 0 178069 Part V, Line 4: The Foundation's endowment consists of cash and funds established to provide scholarship awards and includes both donor-restricted funds and funds designated by the Board to function as endowments. Net assets associated with endowment funds, including funds designated by the Board to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions. Part X, Line 2: The Foundation is a not-for-profit corporation and has been recognized as exempt from Federal income taxes on related income under Section 501(C)(3) of the IRC. Accordingly, no provision for income taxes is included in the accompanying financial statements. The Foundation follows the asset and liability approach which prescribes a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. There are no such uncertain tax positions for the Foundation for the years ended May 31, 2024 and 2023. The Foundation is no longer subject to income tax examinations for fiscal years prior to 2021. Part XI, Line 2d - Other Adjustments: Fundraising Expenses Netted Against Revenues 19,774. Part XII, Line 2d - Other Adjustments: Fundraising Expenses Netted Against Revenues 19,774. Golf Tournament 40460 40460 19774 40460 40460 19774 19774 20686 1 Scholarships & Academic Awards 89 160386 Part I, Line 2: The organization only grants scholarships to individuals attending higher learning institutions in the United States. The scholarship committees review each recipient to ensure the individual meets the specified program requirements of the organization. The individual must supply a copy of their current transcript as a part of the application process. The organization issues the scholarship checks to the institution directly. Form 990, Part VI, Section B, line 11b The form 990 is prepared by an outside CPA firm, Aprio, LLP. The president of the foundation, the treasurer of the foundation, and senior management of the Georgia society of CPA's perform a detailed review of the form 990 and attachments on behalf of the board. Form 990 is then made available electronically to the remainder of the board of directors for their review prior to filing. Form 990, Part VI, Section B, line 12c THE OFFICERS AND DIRECTORS OF THE ORGANIZATION ANNUALLY RECEIVE A CONFLICT OF INTEREST POLICY TO REVIEW AND SIGN. THE COPIES ARE MAINTAINED AND INTERNALLY REVIEWED BY THE GEORGIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS. Form 990, Part VI, Section C, line 19 THE ORGANIZATION'S FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE MAINTAINED AT THE GEORGIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS' OFFICE AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: The organization has not changed the oversight process for the review during the year. Georgia Society of CPA's Political Action Committee Six Concourse Parkway Suite 800 Atlanta GA 30328 580697399 Membership Organization for Certified Public Accountants in Georgia GA 501(c)(6) No 0 Georgia Society of Certified Public Accountants Inc (Chapters) Six Concourse Parkway Suite 800 Atlanta GA 30328 912020467 Local Chapters for Certified Public Accountants in Georgia GA 501(c)(6) No 0 Georgia Society of Certified Public Accountants' Group Insurance Trust Fund Six Concourse Parkway Suite 800 Atlanta GA 30328 586152277 Insurance Trust Fund for The Members Of The GSCPA GA T 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 Georgia Society of Certified Public Accountants Inc M 66490 Cash value Georgia Society of Certified Public Accountants Inc Q 66490 Cash value