2025-03-10T17:14:28-04:00 2024-06-30 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2023-07-01 350846169 INDIANA CPA SOCIETY INC INDI 3177265000 900 E 96TH ST SUITE 250 INDIANAPOLIS IN 46240 COURTNEY KINCAID PRESIDENT AND CEO 3177265021 2025-02-08 true false MELISSA J WOLF CPA P01224592 2604222551 2025-02-08 2023 2025-03-06 01:10:19Z COURTNEY KINCAID 900 E 96TH ST 250 INDIANAPOLIS IN 46240 5752829 false X WWW.INCPAS.ORG X 1915 IN OUR MISSION IS TO ENHANCE THE PROFESSIONAL SUCCESS OF OUR MEMBERS WHILE RESPECTING THE PUBLIC INTEREST; TO ENCOURAGE AND FACILITATE THE ADHERENCE TO HIGH ETHICAL AND PROFESSIONAL STANDARDS; TO FACILITATE RELATIONSHIPS THAT WILL BENEFIT OUR MEMBERS; TO PROMOTE A BETTER UNDERSTANDING OF SERVICES RENDERED BY CPAS; AND TO REPRESENT OUR PROFESSION. 14 14 19 350 57142 20518 0 3631866 3815714 8524 302546 59846 57142 3700236 4175402 0 0 1861660 1833831 0 0 2021062 2194365 3882722 4028196 -182486 147206 6172282 6220007 4209521 4036468 1962761 2183539 X PROMOTING AND ADVOCATING FOR THE ACCOUNTING PROFESSION false false PROMOTING AND ADVOCATING FOR OUR NEARLY 6700 MEMBERS AND THE ACCOUNTING PROFESSION AND EDUCATING ACCOUNTING PROFESSIONALS. WE OFFERED OVER 4600 EDUCATIONAL OFFERINGS IN THE FORM OF SEMINARS, WEBINARS AND CONFERENCES WITH A TOTAL OF JUST OVER 12,000 REGISTRATIONS TO OUR EVENTS AND PROVIDED OVER 35,000 HOURS OF CONTINUING PROFESSIONAL EDUCATION. THE LEARNING PROVIDED EDUCATED ATTENDEES ON TECHNICAL ACCOUNTING ISSUES, PROFESSIONAL ISSUES AS WELL AS EMERGING TRENDS AND TECHNOLOGIES IMPACTING THE PROFESSION. WE ALSO PROVIDED 40 NETWORKING AND COLLABORATION OPPORTUNITIES FOR OUR MEMBERS TO MEET AND SHARE INSIGHTS AND BEST PRACTICES. WE ALSO ADVOCATE ON BEHALF OF THE PROFESSION BY WORKING WITH REGULATORY BODIES ON BEHALF OF OUR MEMBERS AND PROVIDING INSIGHTS RELATED TO LEGISLATIVE ISSUE IMPACT FROM A TAX AND ACCOUNTING PERSPECTIVE. false false false true false false false false false true false false true true true true false 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 41 0 true 19 true true true false false false false false false false X 14 14 false false false false true true true 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 CARRIE BETH MINNICH CPA MACCT CHAIR 2.00 0.00 X X 0 0 0 KYLE A SIMMERMAN CPA CHAIR ELECT 2.00 0.00 X X 0 0 0 JACOB T BUEHLER CPA VICE CHAIR 2.00 0.00 X X 0 0 0 MELANIE DYAN KING CPA VICE CHAIR 2.00 0.00 X X 0 0 0 LISA D TRESSLER CPA VICE CHAIR 2.00 0.00 X X 0 0 0 E ZENAI BROOKS CPA DIRECTOR 1.00 0.00 X 0 0 0 COLBY J CHAMBERLIN CPA DIRECTOR 1.00 0.00 X 0 0 0 KIMBERLY L DOLLIN CPA CGMA MBA DIRECTOR 1.00 0.00 X 0 0 0 CORBIN L MILLER CPA CGMA DIRECTOR 1.00 0.00 X 0 0 0 JENNIFER A NEAL CPA CGMA DIRECTOR 1.00 1.00 X 0 0 0 MARY KAY PRASCO CPA CFP DIRECTOR 1.00 0.00 X 0 0 0 JENNY M QUINNETTE CPA MPA DIRECTOR 1.00 0.00 X 0 0 0 JOANNA SIMEK CPA DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL L STILL DIRECTOR 1.00 0.00 X 0 0 0 COURTNEY KINCAID PRESIDENT AN 40.00 1.00 X 195770 0 46719 JENNIFER NORRIS CFO 40.00 1.00 X 129886 0 28466 STACEY WILSON COO 40.00 0.00 X 123285 0 20279 SHERRILL RUDE VP OF ADVOCA 40.00 0.00 X 123585 0 20553 STEPHANIE PARTON VP OF COMMUN 40.00 0.00 X 115530 0 9358 ALLISON TONINI VP OF PIPELI 40.00 0.00 X 100272 0 18336 788328 143711 6 false true false MEMBERSHIP DUES 900099 2376954 2376954 PROFESSIONAL DEVELOPMENT REV 611430 1369875 1369875 OTHER INCOME 900099 68885 68885 3815714 115279 115279 1764694 1577427 187267 187267 187267 ADVERTISING 900099 57142 57142 57142 4175402 3815714 57142 302546 428314 1059045 78947 153107 114418 943 35100 73378 23249 172615 16024 314505 22692 314249 71144 612281 53486 37558 SELF STUDY EXPENSE 277875 CREDIT CARD AND BANK FEES 108575 IN KIND CONTRIBUTION EXPE 25481 DUES & SUBSCRIPTIONS 19460 15750 4028196 0 0 0 213642 359771 1507417 1283489 66970 67120 59622 120310 132709 123095 837575 754270 136384 83305 2639265 2972456 1826 1420 1414447 1209041 6172282 6220007 187568 164240 2407541 2477666 1614412 1394562 4209521 4036468 X 1962761 2183539 1962761 2183539 6172282 6220007 147206 95812 -22240 X false true X true false false false false 2376954 73378 73378 73378 SCHEDULE C, PART IV THE INCPAS MONITORS INDIANA LEGISLATION THAT MAY AFFECT THE PROFESSION AND THE PUBLIC INTEREST IN MATTERS RELATED TO THE PROFESSION. 44023 25751 18272 793552 728519 65033 83305 RIGHT OF USE ASSETS 1209041 1209041 OPERATING LEASES 1156377 OPERATING LEASES- CURRENT 238185 1394562 X 4247965 95812 95812 4152153 23249 23249 4175402 4004947 4004947 23249 23249 4028196 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A TAX-EXEMPT NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, UNRELATED BUSINESS INCOME TAX EXPENSE WAS 13,756 AND 0, RESPECTIVELY. 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 ORGANIZATION 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 ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS 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 ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND FORM NP-20 IN THE STATE OF INDIANA. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2021. X true true X X X false false false COURTNEY KINCAID PRESIDENT AND CEO 195770 14060 32659 242489 JENNIFER NORRIS CFO 129886 10861 17605 158352 FORM 990, PAGE 2, PART III, LINE 4A PROMOTING AND ADVOCATING FOR OUR NEARLY 6700 MEMBERS AND THE ACCOUNTING PROFESSION AND EDUCATING ACCOUNTING PROFESSIONALS. WE OFFERED OVER 4600 EDUCATIONAL OFFERINGS IN THE FORM OF SEMINARS, WEBINARS AND CONFERENCES WITH A TOTAL OF JUST OVER 12,000 REGISTRATIONS TO OUR EVENTS AND PROVIDED OVER 35,000 HOURS OF CONTINUING PROFESSIONAL EDUCATION. THE LEARNING PROVIDED EDUCATED ATTENDEES ON TECHNICAL ACCOUNTING ISSUES, PROFESSIONAL ISSUES AS WELL AS EMERGING TRENDS AND TECHNOLOGIES IMPACTING THE PROFESSION. WE ALSO PROVIDED 40 NETWORKING AND COLLABORATION OPPORTUNITIES FOR OUR MEMBERS TO MEET AND SHARE INSIGHTS AND BEST PRACTICES. WE ALSO ADVOCATE ON BEHALF OF THE PROFESSION BY WORKING WITH REGULATORY BODIES ON BEHALF OF OUR MEMBERS AND PROVIDING INSIGHTS RELATED TO LEGISLATIVE ISSUE IMPACT FROM A TAX AND ACCOUNTING PERSPECTIVE. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS ORGANIZED WITH MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ARE ELECTED VIA MEMBERSHIP VOTE AT THE ANNUAL BUSINESS MEETING. FORM 990, PAGE 6, PART VI, LINE 7B ANY AMENDMENT TO THE BYLAWS WHICH AFFECT THE MEMBERS' RIGHTS, PRIVILEGES, PREFERENCES, RESTRICTIONS, OR CONDITIONS OF THE MEMBERS OR A CLASS OF MEMBERS AS TO VOTING, DISSOLUTION, REDEMPTION OR TRANSFER OF MEMBERSHIPS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 AND 990T WERE PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND WERE REVIEWED IN DETAIL WITH THE FINANCE COMMITTEE BEFORE THE RETURNS WERE FILED. FORM 990, PAGE 6, PART VI, LINE 12C DISINTERESTED MEMBERS OF THE EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT 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 DETERMINED BY THE EXECUTIVE COMMITTEE BASED UPON ANNUAL PERFORMANCE REVIEW AND CURRENT MARKET PLACE TRENDS. TOOLS USED IN THE DETERMINATION OF THE SALARY INCREASE INCLUDE FORM 990S OF OTHER SIMILAR ORGANIZATIONS, AND COMPENSATION SURVEYS AND STUDIES. APPROVAL OF THE SALARY INCREASE IS GIVEN BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS DETERMINED BY PRESIDENT AND CEO BASED ON ANNUAL PERFORMANCE REVIEW AND CURRENT MARKET PLACE TRENDS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. INDIANA CPA EDUCATIONAL FOUNDATION 900 E 96TH ST SUITE 250 INDIANAPOLIS IN 46240 356050182 EDUCATION IN 501C3 7 NA false false false false false false false false false false false false false false true true false false false false INDIANA CPA EDUCATIONAL FOUNDATION O 140641