2025-09-09T10:23:40-05:00 2025-04-30 540504608 BROWN EDWARDS & COMPANY LLP 4951 LAKE BROOK DRIVE SUITE 375 GLEN ALLEN VA 23060 990 2024-05-01 541302626 VSCPA EDUCATIONAL FOUNDATION INC VSCP 8042705344 4309 COX ROAD GLEN ALLEN VA 23060 STEPHANIE PETERS CAE PRESIDENT 8042705344 2025-09-05 1 1 MELISSA A SIKES P01261580 8042826000 2025-09-03 2024 2025-03-06 01:10:19Z STEPHANIE PETERS CAE 4309 COX ROAD GLEN ALLEN VA 23060 466153 0 X WWW.VSCPA.COM X 1984 VA THE FOUNDATION IS DEDICATED TO ATTRACTING FUTURE CPAS BY PROMOTING FINANCIAL AND ACCOUNTING EDUCATION, REWARDING ACADEMIC EXCELLENCE AND ENCOURAGING STUDENTS TO PURSUE PROMISING CAREERS IN ACCOUNTING. THE FOUNDATION SUPPORTS STUDENTS AND EDUCATORS IN VIRGINIA THROUGH UNDERGRADUATE AND GRADUATE SCHOLARSHIPS, GRANTS AND AWARD/RECOGNITION PROGRAMS. 17 16 0 56 0 0 256082 156446 85000 100000 32361 71527 0 0 373443 327973 146500 172000 0 0 0 0 0 0 3588 15029 31598 161529 203598 211914 124375 1880122 2077277 0 174 1880122 2077103 GRADUATE SCHOLARSHIPS, GRANTS AND AWARD/RECOGNITION PROGRAMS. 0 0 100000 100000 100000 THE FOUNDATION SUPPORTS THE ANNUAL VIRGINIA ACCOUNTING AND AUDITING CONFERENCE, CO-SPONSORED BY VIRGINIA TECH. 89150 72000 THE FOUNDATION OFFERS COLLEGE SCHOLARSHIPS IN THE FOLLOWING CATEGORIES: UNDERGRADUATE, GRADUATE AND DOCTORAL, AND NAMED SCHOLARSHIPS. IN ADDITION, THE FOUNDATION MAY OFFER GRANTS TO HELP SUPPORT ACCOUNTING EDUCATION. 189150 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 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 17 16 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 VA X BETH JACOBSON 8042705344 4309 COX ROAD GLEN ALLEN VA 23060 STEPHANIE R PETERS PRESIDENT & CEO 5.00 35.00 X X 0 319605 120352 CHRISTINE B WILLIAMSON CHAIR 0.50 1.00 X X 0 0 0 KRYSTAL R MCCANTS CHAIR-ELECT 0.50 1.00 X X 0 0 0 COURTNEY M ARRINGTON VICE CHAIR 0.50 1.00 X X 0 0 0 MICHAEL BRUNSON SR VICE CHAIR 0.50 1.00 X X 0 0 0 ANDREW T MARTIN VICE CHAIR 0.50 1.00 X X 0 0 0 JOHN M WATERS VICE CHAIR 0.50 1.00 X X 0 0 0 SCOTT D DAVIS DIRECTOR 0.50 1.00 X 0 0 0 LINDSAY DEAN DIRECTOR 0.50 1.00 X 0 0 0 NICHOLAS A HARRISON DIRECTOR 0.50 1.00 X 0 0 0 DAMIAN KLUTE DIRECTOR 0.50 1.00 X 0 0 0 KELLI P MEADOWS DIRECTOR 0.50 1.00 X 0 0 0 ERIC M NEGANGARD DIRECTOR 0.50 1.00 X 0 0 0 BRANDON L POPE DIRECTOR 0.50 1.00 X 0 0 0 M CALEB VULJANIC DIRECTOR 0.50 1.00 X 0 0 0 GARY G WALLACE DIRECTOR 0.50 1.00 X 0 0 0 JAMIL WHITE DIRECTOR 0.50 1.00 X 0 0 0 BETH JACOBSON VICE PRESIDENT, FINANCE 5.00 35.00 X 0 157206 31619 0 476811 151971 0 0 1 0 0 156446 156446 CONTINUING LEARNING SE 611710 100000 100000 100000 62961 62961 146746 138180 8566 8566 8566 327973 100000 0 71527 100000 100000 72000 72000 2795 2795 8065 8065 STUDENTS & EDUC RESOURC 17150 17150 MISCELLANEOUS 3588 3588 203598 189150 10860 3588 520904 416394 25000 1170 1369 1355655 1627561 2393 6953 1880122 2077277 174 0 174 X 795083 930195 1085039 1146908 1880122 2077103 1880122 2077277 124375 72606 0 X X 0 1 X 1 0 X X 1 VIRGINIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 546053666 10 1 100000 0 1 100000 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 PART IV, SECTION A, LINE 3B: THE ORGANIZATION HAS REVIEWED THE IRS DETERMINATION LETTER OF THE SUPPORTED 501(C)(6) ORGANIZATION AND REVIEWS THE TAX RETURN OF THE SUPPORTED 501(C)(6) ON AN ANNUAL BASIS. PART IV, SECTION A, LINE 3C: THE VSCPA EDUCATIONAL FOUNDATION REMITTED $100,000 TO THE SUPPORTED ORGANIZATION DURING THE YEAR ENDING APRIL 30, 2025. $100,000 RELATES TO MONEY RECEIVED FROM THE VIRGINIA TECH/A&A CONFERENCE. THE EDUCATIONAL FOUNDATION DOES NOT RAISE THESE FUNDS FROM DONORS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 301011 40000 21992 8500 3239 351264 146699 150000 11837 6000 1525 301011 153188 993 6000 1482 146699 168043 -7308 6000 1547 153188 137152 38588 6000 1697 168043 0.55610 0.33300 0.11090 0 0 0 X PART V, LINE 4: THE FOUNDATION'S INTENDED USE OF THE ENDOWMENT FUND IS TO PROVIDE COLLEGE SCHOLARSHIPS FOR ACCOUNTING STUDENTS. PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE ORGANIZATION INCLUDES PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES IN ADMINISTRATIVE AND GENERAL EXPENSES. THE ORGANIZATION DID NOT HAVE PENALTIES AND INTEREST RELATING TO INCOME TAXES FOR THE YEAR ENDED APRIL 30, 2025. 1 VIRGINIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 4309 COX ROAD GLEN ALLEN VA 23060 546053666 501(C)(6) 100000 0 TO SUPPORT CPE CONFERENCE SCHOLARSHIPS FOR STUDENTS SEEKING COLLEGE DEGREES IN ACCOUNTING 29 72000 PART I, LINE 2: THE FOUNDATION HAS ESTABLISHED A SCHOLARSHIP & AWARDS COMMITTEE TO REVIEW AND APPROVE SCHOLARSHIPS FOR STUDENTS SEEKING COLLEGE DEGREES IN ACCOUNTING. 0 0 0 0 0 0 0 0 0 STEPHANIE R PETERS PRESIDENT & CEO 0 319605 0 0 0 0 0 84572 0 35780 0 439957 0 0 BETH JACOBSON VICE PRESIDENT, FINANCE 0 157206 0 0 0 0 0 11004 0 20615 0 188825 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS FOR THE VSCPA EDUCATIONAL FOUNDATION, INC. ARE THE SAME DIRECTORS THAT GOVERN THE VSCPA. THE MEMBERS OF THE BOARD OF DIRECTORS OF THE VSCPA ARE ELECTED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS HAS THE AUTHORITY TO MAKE DECISIONS ABOUT THE ELECTION OR REMOVAL OF MEMBERS OR TO ALTER, AMEND OR REPEAL THE BYLAWS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE VSCPA'S AUDIT COMMITTEE REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING WITH THE IRS. PRIOR TO ITS FILING, THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE ALL INTERESTS ANNUALLY ON A WRITTEN FORM WHICH IS SIGNED AND DATED. THE EXECUTIVE COMMITTEE REVIEWS AND DETERMINES WHAT CONSTITUTES A CONFLICT OF INTEREST. IF A CONFLICT EXISTS, THE INDIVIDUAL IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS REGARDING THAT TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19 THE VSCPA EDUCATIONAL FOUNDATION MAKES ITS GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE. THE CONFLICT OF INTEREST POLICY AND FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR. VIRGINIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 4309 COX ROAD GLEN ALLEN VA 23060 546053666 PROFESSIONAL ASSOCIATION VA 501(C)(6) N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 VIRGINIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS B 100000 COST VIRGINIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS S 51439 COST