2025-03-13T17:36:40+00:00 2024-04-30 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2023-05-01 731339781 Oklahoma Society of Certified Public Accountants Educational Foundation OKLA 4058413800 5201 N SHARTEL AVE Oklahoma City OK 73118 BLAINE PETERSON PRESIDENT & CEO 4058413800 2025-03-13 true Jeanette Verrelli P00742631 9727028262 2025-03-17 2023 2025-03-06 01:10:19Z BLAINE PETERSON 5201 N SHARTEL AVE Oklahoma City OK 73118 127075 false X WWW.OSCPA.COM X 1989 OK TO PROVIDE SCHOLARSHIPS TO STUDENTS TO PROMOTE THE PRACTICE OF ACCOUNTANCY. 9 9 0 9 0 0 17727 21136 0 0 50518 60233 1305 0 69550 81369 49400 41950 0 0 0 0 0 0 10552 11706 59952 53656 9598 27713 825039 886311 0 7863 825039 878448 THE PURPOSE OF THE FOUNDATION IS TO AID, DEVELOP, AND ADVANCE EDUCATION AND RESEARCH RELATING TO THE STUDY, TEACHING, AND PRACTICE OF ACCOUNTANCY AND RELATED FIELDS BY PROMOTING HIGH STANDARDS OF EDUCATIONAL ACHIEVEMENT. false false 41950 41950 TO PROVIDE SCHOLARSHIPS TO STUDENTS TO PROMOTE THE PRACTICE OF ACCOUNTANCY. 41950 true false false false false false false false true false false false false false 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 false false false true false false false true 0 0 0 false false false false false false false false false false false false X 9 9 false false false false true true true true true false false false true true true true true false false false OK X BLAINE PETERSON 4058413800 5201 N SHARTEL AVE Oklahoma City OK 73118 EVAN WEST SECRETARY/TREASURER 1.0 0.0 X X 0 0 0 JACOB PASBY CHAIR 1.0 1.0 X X 0 0 0 TONY SCOTT VICE CHAIR 1.0 0.0 X X 0 0 0 ANGELA SPENCER TRUSTEE 1.0 0.0 X 0 0 0 ASHLEY FOGLE TRUSTEE 1.0 0.0 X 0 0 0 AUBREE WALTON TRUSTEE 1.0 0.0 X 0 0 0 AUSTIN FOUST TRUSTEE 1.0 1.0 X 0 0 0 HENRY BICKERSTAFF TRUSTEE 1.0 0.0 X 0 0 0 JANESE SHEPARD TRUSTEE 1.0 1.0 X 0 0 0 Blaine M Peterson President & CEO 2.0 40.0 X 0 169264 25802 0 169264 25802 0 false true false 0 21136 21136 0 0 0 0 0 23001 23001 0 0 82938 45706 37232 0 37232 37232 0 0 0 0 0 81369 0 0 60233 41950 41950 11706 11706 0 0 0 0 0 0 0 0 53656 41950 11706 0 6031 5778 9000 9000 405 0 0 0 0 3000 0 0 0 809603 868533 0 0 0 0 825039 886311 7863 0 0 0 0 7863 X 521234 538516 303805 339932 825039 878448 825039 886311 27713 25696 0 X false false false X 39687 47316 36173 17727 21136 162039 0 0 39687 47316 36173 17727 21136 162039 8964 153075 17054 12399 16354 46818 23001 115626 0 2815 3863 3585 1305 0 11568 289233 0 0.5292 0.5511 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 2815.0, COLUMN B - 3863.0, COLUMN C - 3585.0, COLUMN D - 1000.0, COLUMN E - 0.0, COLUMN F - 11263.0; DESCRIPTION - GAMING INCOME, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 305.0, COLUMN E - 0.0, COLUMN F - 305.0; 220790 11068 15513 29200 218171 250545 11144 -23084 17815 220790 348378 10055 -69131 38757 250545 265142 38559 68677 24000 348378 396760 19116 -35117 29400 86217 265142 1.0 false false Schedule D, Part V, Line 4 Intended uses of endowment funds THE FOUNDATION'S ENDOWMENT CONSISTS OF FIVE INDIVIDUAL FUNDS ESTABLISHED FOR SCHOLARSHIPS. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). true SCHOLARSHIPS 38 41950 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE ORGANIZATION REVIEWS SCHOLARSHIP APPLICATIONS AND PUTS THE APPLICATIONS THROUGH A SCORING SYSTEM. THOSE APPLICATIONS THAT MEET THE QUALIFICATIONS UNDER THE SCORING SYSTEM ARE THEN REVIEWED BY THE BOARD AND THE BOARD DECIDES WHICH APPLICANTS WILL RECEIVE SCHOLARSHIPS AND HOW MUCH WILL BE AWARDED. false false false Blaine M Peterson President & CEO 0 169264 0 0 0 0 0 14737 0 11065 0 195066 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The president & CEO is paid out of Oklahoma Society of CPAs, a related entity. Compensation is established by: -Compensation Committee -Written Employment Contract -Compensation Survey or Study -Approval by the board or compensation committee Form 990, Part VI, Line 6 Classes of members or stockholders THE TWO CLASSES OF MEMBERSHIP ARE VOTING AND NON-VOTING. A VOTING MEMBER ("FELLOW MEMBER") IS ONE WHO IS A MEMBER OF THE OKLAHOMA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS. A NON-VOTING MEMBER MAY BE GRANTED MEMBERSHIP BY A MAJORITY VOTE OF THE FELLOW MEMBERS OF THE FOUNDATION PRESENT AT ANY ANNUAL OR SPECIAL MEETING CALLED FOR THAT PURPOSE. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE FELLOW MEMBERS OF THE OSCPA ELECT OFFICERS OF THE EDUCATIONAL FOUNDATION BY MAJORITY VOTE AT THE FIRST MEETING OF THE INCOMING BOARD OF TRUSTEES AND MAY ALSO REMOVE OFFICERS WITH A MAJORITY VOTE. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders FELLOW MEMBERS HAVE SUCH AUTHORITY. SEE EXPLANATION OF FORM 990, PART VI, SECTION A, LINE 7A. Form 990, Part VI, Line 11b Review of form 990 by governing body THE RETURN IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE RETURN IS REVIEWED INTERNALLY BY MANAGEMENT. THE RETURN IS THEN PROVIDED TO THE TREASURER OF THE BOARD AND THE EXECUTIVE COMMITTEE VIA EMAIL FOR REVIEW PRIOR TO THE ORGANIZATION FILING THE RETURN WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH IS INCLUDED IN THE EMPLOYMENT POLICY MANUAL, AS WELL AS PRESENTED AT THE ANNUAL MEETING OF THE BOARD OF DIRECTORS. IT IS FOLLOWED BY MONITORING DIRECTORS' EMPLOYMENT AND OSCPA ACTIVITIES. THE POLICY ALSO REQUIRES THE BOARD MEMBER TO DISCLOSE ANY CONFLICTS WHEN THEY ARISE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS BYLAWS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND ALL OTHER GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. OKLAHOMA SOCIETY OF CPAs 5201 N SHARTEL AVE OKLAHOMA CITY OK 73118 730689320 EDUCATION OK 501(c)(6) NA false false false false false false false false false false false false false false true false true true false true