2025-01-29T10:07:59-05:00 2024-06-30 571021392 SCOTT AND COMPANY LLC PO BOX 8388 COLUMBIA SC 29202 990 2023-07-01 576022499 SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS INC SOUT 8037914181 1300 12TH STREET SUITE D CAYCE SC 29033 CHRISTOPHER D JENKINS CAE CEO 8037914181 2025-01-28 true JOHN M PRICE JR P00100665 8032566021 2025-01-28 2023 2025-03-06 01:10:19Z CHRISTOPHER D JENKINS CAE 1300 12TH STREET SUITE D CAYCE SC 29033 2496363 false X WWW.SCACPA.ORG X 1915 SC EMPOWERING A PROFESSIONAL COMMUNITY THAT FOSTERS EACH MEMBERS' SUCCESS AND AMPLIFIES THE VOICE OF THE CPA PROFESSION IN SOUTH CAROLINA. 15 15 11 154 0 1845885 1985557 154317 177508 40402 56375 143234 142727 2183838 2362167 0 0 986252 992365 0 0 1171145 1283251 2157397 2275616 26441 86551 2989177 3147138 1511905 1531764 1477272 1615374 EMPOWERING A PROFESSIONAL COMMUNITY THAT FOSTERS EACH MEMBERS' SUCCESS AND AMPLIFIES THE VOICE OF THE CPA PROFESSION IN SOUTH CAROLINA. false false 2160550 177508 TO PROMOTE THE ACCOUNTING PROFESSION IN SOUTH CAROLINA, PROVIDE SUPPORT FOR CPAS, PROMOTE HIGH ETHICAL STANDARDS WITHIN THE PROFESSION, AND OFFER QUALITY CONTINUING EDUCATION PROGRAMS NECESSARY FOR LIFELONG LEARNING. 2160550 false false true true false false false false true true false false false true true 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 true false false true 34 0 true 11 true false false false false false false false false X 15 15 false false false false true true false true true false true true true true true true true true true false false SC X X JACQUELYN M CURTIN CPA 8037914181 1300 12TH STREET SUITE D CAYCE SC 29033 CHRISTOPHER D JENKINS CAE CEO 40.00 X 221757 0 32549 JACQUELYN M CURTIN CPA COO/CFO 40.00 X 154289 0 21433 DAVID M KNOBLE CPA CHAIR 1.00 X X 0 0 0 MICHELLE S GNEISIG CPA CHAIR ELECT 1.00 X X 0 0 0 ALLEN A HODGES CPA TREASURER 1.00 X X 0 0 0 BRAD LEDFORD CPA IMMEDIATE PA 1.00 X X 0 0 0 TIMOTHY L BAKER CPA AICPA COUNCI 1.00 X 0 0 0 TRENT J COLEMAN CPA BOARD MEMBER 1.00 X 0 0 0 DWAYNE L EANES CPA BOARD MEMBER 1.00 X 0 0 0 TYLER K GIBBONS CPA BOARD MEMBER 1.00 X 0 0 0 LESLEY H KELLY CPA AICPA COUNCI 1.00 X 0 0 0 CHRISTOPHER E MAUNEY CPA BOARD MEMBER 1.00 X 0 0 0 SABRINA E PRESTON CPA BOARD MEMBER 1.00 X 0 0 0 VALERIE E RUMBOUGH CPA BOARD MEMBER 1.00 X 0 0 0 DOUGLAS A SYNDER CPA BOARD MEMBER 1.00 X 0 0 0 ROBERT M TILTON CPA AICPA COUNCI 1.00 X 0 0 0 MARCUS TOMLINSON CPA BOARD MEMBER 1.00 X 0 0 0 376046 53982 2 false true false 1985557 1985557 REGISTRATION & CONFERENCES 611430 177508 177508 177508 62696 62696 127875 134196 -6321 -6321 -6321 AFFINITY PROGRAM REVENUE 900099 76414 76414 CHAPTER SOCIALS 900099 30353 30353 ADVERTISING 900099 22862 22862 13098 13098 142727 2362167 119865 256745 221757 205450 16307 573459 531290 42169 26325 24395 1930 103706 96081 7625 67118 62182 4936 71520 71520 144520 131432 13088 77681 72573 5108 63190 58460 4730 67883 62917 4966 37565 36560 1005 341154 341154 11270 10441 829 MEMBER SERVICES 159460 159460 BANK FEES 59692 55305 4387 BOARD ACTIVITIES 43390 43390 SELF STUDY 40475 40475 165451 157465 7986 2275616 2160550 115066 0 308302 257600 1363398 1474957 906 15927 81939 124304 22167 22167 1053696 1142114 180936 132236 2989177 3147138 50671 46971 1277875 1349349 183359 135444 1511905 1531764 X 1477272 1615374 1477272 1615374 2989177 3147138 86551 62683 -11132 X false true X true false false SCACPA POLITICAL ACTION COMMITTEE 1300 12TH STREET SUITE D CAYCE SC 29033 522451218 false false true 1985557 93389 53043 146432 99278 47154 SCHEDULE C, PART IV THE SOUTH CAROLINA ASSOCIATION OF CPAS POLITICAL ACTION COMMITTEE (CPA-PAC) IS NON-PARTISAN AND DEDICATED TO PROTECTING AND PROMOTING THE CPA PROFESSION IN SOUTH CAROLINA. ACTIVITIES INCLUDE ASSISTING SC STATE LEGISLATORS TO BETTER UNDERSTAND THE CPA PROFESSION, TAX POLICY DECISIONS, AND CLIENT NEEDS. ALL EFFORTS OF, AND CONTRIBUTIONS FROM, THE CPA-PAC ARE GOVERNED BY AN INDEPENDENT GROUP OF TRUSTEES COMPRISED OF THREE OR MORE SCACPA MEMBERS. 954050 44083 79562 77500 1169 999026 922807 26579 64319 58250 1405 954050 1052929 56417 -106865 78028 1646 922807 911888 21820 174521 55000 300 1052929 886153 41212 28523 44000 911888 0.60950 0.12020 0.27030 false true true 22167 22167 LEASE LIABILITY 135444 135444 X 2413718 62683 62683 2351035 11132 11132 2362167 2275616 2275616 2275616 SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USE OF THE ENDOWMENT FUNDS ARE TO PROVIDE SCHOLARSHIPS TO ACCOUNTING STUDENTS. SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS TAX-EXEMPT UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, ("IRC"), THE EDUCATIONAL FUND AND PAC ARE TAX-EXEMPT UNDER SECTIONS 501(C)(3) AND SECTION 527, RESPECTIVELY, OF THE IRC. THE ASSOCIATION IS ALSO EXEMPT FROM SOUTH CAROLINA STATE INCOME TAXES. IN ADDITION, THE EDUCATIONAL FUND HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE ("IRS") NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. US GAAP REQUIRES MANAGEMENT TO EVALUATE INCOME TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE AN INCOME TAX LIABILITY (OR ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUBSTANTIATED UPON EXAMINATION BY THE IRS. THE ASSOCIATION HAS IDENTIFIED ITS INCOME TAX STATUS AS A TAX-EXEMPT AS ITS ONLY SIGNIFICANT INCOME TAX POSITION; HOWEVER, THE ASSOCIATION HAS DETERMINED THAT SUCH INCOME TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION IN THE COMBINED FINANCIAL STATEMENTS. THE ASSOCIATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING AUTHORITY. SCACPA, PAC AND THE EDUCATIONAL FUND FILE IRS FORM 990 ANNUALLY WITH THE IRS. THE ASSOCIATION'S FEDERAL RETURNS HAVE DETERMINED THAT SUCH INCOME TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION IN THE COMBINED FINANCIAL STATEMENTS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2021. X false false false CHRISTOPHER D JENKINS CAE CEO 216250 5507 8855 23694 254306 JACQUELYN M CURTIN CPA COO/CFO 146356 7933 5841 15592 175722 FORM 990, PAGE 6, PART VI, LINE 6 THE ENTITY IS A 501(C)(6) MEMBERSHIP ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 11B A PRELIMINARY DRAFT OF THE 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR THEIR REVIEW AND COMMENTS. A FINAL DRAFT IS THEN PROVIDED TO THE BOARD MEMBERS FOR THEIR REVIEW BEFORE FILING THE 990. FORM 990, PAGE 6, PART VI, LINE 12C THE ASSOCIATION REQUIRES ITS BOARD MEMBERS TO SIGN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS. THESE STATEMENTS ARE REVIEWED BY THE EXECUTIVE COMMITTEE FOR POTENTIAL CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE ANNUAL SALARY OF THE CHIEF EXECUTIVE OFFICER. PERFORMANCE STANDARDS ARE SET ON COMPARABLE DATA, TAKING INTO CONSIDERATION COMPENSATION LEVELS OF SIMILAR ORGANIZATIONS IN OTHER STATES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICIES, FINANCIAL STATEMENTS AND REPORTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. SC CPA POLITICAL ACTION COMMITTEE 1300 12TH STREET SUITE D CAYCE SC 29033 522451218 PART VII SC 527 N/A false SC ASSOC OF CPAS EDUCATION FUND 1300 12TH STREET SUITE D CAYCE SC 29033 237037145 PART VII SC 501C3 10 N/A false false false false false false false false false false false false true false false true false false false false SCHEDULE R THE SOUTH CAROLINA ASSOCIATION OF CPAS POLITICAL ACTION COMMITTEE (CPA-PAC) IS NON-PARTISAN AND DEDICATED TO PROTECTING AND PROMOTING THE CPA PROFESSION IN SOUTH CAROLINA. ACTIVITIES INCLUDE ASSISTING SC STATE LEGISLATORS TO BETTER UNDERSTAND THE CPA PROFESSION, TAX POLICY DECISIONS, AND CLIENT NEEDS. ALL EFFORTS OF, AND CONTRIBUTIONS FROM, THE CPA-PAC ARE GOVERNED BY AN INDEPENDENT GROUP OF TRUSTEES COMPRISED OF THREE OR MORE SCACPA MEMBERS. THE MISSION OF THE SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS EDUCATIONAL FUND, INC., IS TO INSPIRE STUDENTS TO PURSUE CAREERS IN ACCOUNTING AND TO PROVIDE OPPORTUNITIES FOR ASPIRING ACCOUNTING STUDENTS ATTENDING SOUTH CAROLINA COLLEGES AND UNIVERSITIES TO ATTAIN THE CPA CREDENTIAL.