2025-02-17T14:07:33-05:00 2024-06-30 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2023-07-01 356050182 INDIANA CPA EDUCATIONAL FOUNDATION INDI 3177265000 900 E 96TH ST SUITE 250 INDIANAPOLIS IN 46240 JENNIFER NORRIS CFO 3177265021 2025-02-12 true false MELISSA J WOLF CPA P01224592 2604222551 2025-02-12 2023 2025-03-06 01:10:19Z KEITH M KIZER CPA 900 E 96TH ST 250 INDIANAPOLIS IN 46240 299629 false X WWW.INCPAS.ORG X 1963 IN TO RAISE FUNDS AND PROVIDE FINANCIAL ASSISTANCE FOR PROGRAMS DESIGNED TO ENCOURAGE ACCOUNTING CAREERS AND TO PROMOTE EDUCATION-RELATED ACTIVITIES FOR THE BENEFIT OF INDIANA CPA SOCIETY MEMBERS. 8 8 0 15 0 95622 145869 0 -11187 12538 0 84435 158407 32500 38187 0 59521 115161 0 0 27656 41589 119677 194937 -35242 -36530 426612 511758 89231 176858 337381 334900 TO RAISE FUNDS AND PROVIDE FINANCIAL ASSISTANCE FOR PROGRAMS DESIGNED TO ENCOURAGE ACCOUNTING CAREERS AND TO PROMOTE EDUCATION-RELATED ACTIVITIES FOR THE BENEFIT OF INDIANA CPA SOCIETY MEMBERS. false false 29386 28187 SUPPORTING THE ACCOUNTING PROGRAMS AT THE UNIVERSITIES IN INDIANA AND PROVIDING SCHOLARSHIPS TO STUDENTS. 128248 10000 SUPPORTING MINORITY HIGH SCHOOL STUDENTS WITH AN INTEREST IN ACCOUNTING/BUSINESS BY OFFERING A YEAR-LONG MENTORSHIP AND CAREER AWARENESS PROGRAM. 157634 true true false false false false false false false false false false false false false true true false false false false false false false false false false true true true false false false false false false false false false false false false false true false false false true 1 0 true 0 false false false false false false false false X 8 8 false false true false false false false true true false false true true true true true true true true false IN X JENNIFER NORRIS 3177265000 900 E 96TH ST 250 INDIANAPOLIS IN 46240 KEITH M KIZER CPA CHAIR 1.00 0.00 X X 0 0 0 DENISE J GATES CPA CHAIR ELECT 1.00 0.00 X X 0 0 0 DENNIS J HICKLE CPA CGMA TREASURER 1.00 0.00 X X 0 0 0 PATRICK J MAYNOR CPA SECRETARY 1.00 0.00 X X 0 0 0 APRIL M HUEY CPA TRUSTEE 1.00 0.00 X 0 0 0 THOMAS E BAYER CPA CEXP TRUSTEE 1.00 0.00 X 0 0 0 JENNIFER A NEAL CPA CGMA TRUSTEE 1.00 1.00 X 0 0 0 ERLAND C PORTER CPA TRUSTEE 1.00 0.00 X 0 0 0 COURTNEY KINCAID CEO & PRESID 1.00 40.00 X 0 195770 46719 JENNIFER NORRIS CFO 1.00 40.00 X 0 129886 28466 325656 75185 false true false 145869 145869 10576 10576 141118 2066 141222 -104 2066 1962 1962 158407 12538 7500 7500 30687 30687 115161 103924 11237 1304 1304 2600 2600 3138 3138 15000 15000 1464 1199 265 1559 1559 MEMBER EVENTS 11683 11683 DUES & SUBSCRIPTIONS 3918 2168 1750 GIFTS/LOGO ITEMS 473 473 BANK FEES 450 450 194937 157634 37303 0 110899 140051 912 16028 314801 355679 426612 511758 74231 131858 15000 45000 89231 176858 X 328665 334900 8716 337381 334900 426612 511758 X -36530 34049 X false true X true false X 75271 10826 74326 95622 145869 401914 75271 10826 74326 95622 145869 401914 146908 255006 94 3463 4605 8917 10576 27655 429569 0.59360 0.74430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 214799 34049 25481 59530 155269 3138 3138 158407 217280 25481 25481 191799 3138 3138 194937 SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THESE FINANCIAL STATEMENTS. THE ACCOUNTING STANDARD THAT PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE FOUNDATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. THE FOUNDATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF INDIANA. THE FOUNDATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D IN-KIND CONTRIBUTION 25,481 SCHEDULE D, PAGE 4, PART XII, LINE 2D IN-KIND EXPENSE 25,481 true AICPA CENTER FOR AUDIT QUALITY 555 13TH STREET NW STE 425 E WASHINGTON DC 20004 7500 PIPELINE INITIATIVES SCHOLARS ALUMNI AMBASSADO 20 10000 COLLEGE SCHOLARSHIPS 15 20687 false false false false false false false false false COURTNEY KINCAID CEO & PRESIDENT 195770 14060 32659 242489 JENNIFER NORRIS CFO 129886 10861 17605 158352 FORM 990, PAGE 6, PART VI, LINE 4 THE BOARD OF TRUSTEES MADE SIGNIFICANT CHANGES TO THE FOUNDATION'S BYLAWS: A) CLARFIED THE NUMBER OF TRUSTEES TO BE BETWEEN 5 AND 15; B) CHANGED THE TERM OF OFFICE FROM 3 YEARS TO 1; C) THE PRESIDENT AND CEO OF THE INDIANA CPA SOCIETY SHALL SERVE AS THE SECRETARY AND HAVE NO VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES AND IS REVIEWED IN DETAIL BEFORE THE RETURN IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C DISINTERESTED MEMBERS OF THE EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE. THE EXECUTIVE COMMITTEE SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS NOT PAID TO TOP OFFICIALS. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS NOT PAID TO OFFICERS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART XI, LINE 9 IN-KIND CONTRIBUTION 25,481 IN-KIND EXPENSE -25,481 INDIANA CPA SOCIETY INC 900 E 96TH ST SUITE 250 INDIANAPOLIS IN 46240 350846169 EDUCATION IN 501C6 N/A false false false false false false false false false false false false false false true true false false false false INDIANA CPA SOCIETY INC O 140641