2026-01-16T10:24:20-06:00 2025-06-30 431061959 KIEFER BONFANTI & CO LLP 701 EMERSON ROAD ST LOUIS MO 63141 990 2024-07-01 237028488 EDUCATIONAL FOUNDATION OF THE MSCPA EDUC 3149977966 530 MARYVILLE CENTRE DR 210 ST LOUIS MO 63141 AMANDA KOEHLER CPA CHIEF FINANCIAL OFFICER 3149977966 2026-01-16 1 1 MARY A GREENCPA P01320124 3148121100 2026-01-16 2024 2025-03-06 01:10:19Z AMANDA KOEHLER CPA 530 MARYVILLE CENTRE DR 210 ST LOUIS MO 63141 1276206 0 X WWW.MOCPA.ORG X 1967 MO PROVIDE ACCOUNTING RELATED EDUCATIONAL OPPORTUNITIES. 16 16 0 100 0 0 356850 291012 962908 916602 27228 52982 6112 15610 1353098 1276206 42000 102000 0 0 418741 391255 0 0 20557 641903 620574 1102644 1113829 250454 162377 1194782 1418247 71339 96116 1123443 1322131 TO PROVIDE EDUCATION RELATING TO THE STUDY AND PRACTICE OF ACCOUNTING THROUGH THE GRANTING OF SCHOLARSHIPS, SPONSORSHIP OF CONFERENCES AND SEMINARS AND THE DISTRIBUTION OF EDUCATIONAL MATERIALS. 0 0 823146 824012 CONTINUING PROFESSIONAL EDUCATION (CPE): THE FOUNDATION OFFERS EDUCATIONAL COURSES IN A VARIETY OF FORMATS (INCLUDING IN-PERSON AND SELF-STUDY) TO HELP MEET THE EDUCATIONAL AND LICENSING NEEDS OF THE ACCOUNTING INDUSTRY. 102000 102000 SCHOLARSHIPS: THE FOUNDATION PROVIDES SCHOLARSHIP OPPORTUNITIES FOR STUDENTS PURSUING COLLEGE EDUCATION IN THE FIELD OF ACCOUNTING AT A MISSOURI UNIVERSITY OR COLLEGE. HIGH SCHOOL SENIORS ARE ELIGIBLE FOR $500 SCHOLARSHIPS AND RECIPIENTS OF COLLEGE SCHOLARSHIPS ARE AWARDED $1,000 OR $10,000. SCHOLARSHIP RECIPIENTS ARE SELECTED BASED ON AN EVALUATION OF THEIR PERSONAL AND ACADEMIC EXPERIENCES AND THEIR DESIRE TO BECOME A CPA. THE FOUNDATION PROVIDED 52 SCHOLARSHIPS DURING THE LAST FISCAL YEAR. 60800 92590 PROFESSIONAL ETHICS EXAM: ALL CPA EXAM CANDIDATES MUST TAKE AND PASS THE ETHICS EXAMINATION. ETHICS IS AN EXAM WRITTEN AND GRADED BY THE AMERICAN INSTITUTE OF CPAS (AICPA). CPA CANDIDATES MAY TAKE THE ETHICS EXAM AT ANY TIME DURING THE LICENSURE PROCESS. THE FOUNDATION IS AN AUTHORIZED PROVIDER OF THE AICPA ETHICS EXAM. THE FOUNDATION PROVIDED 330 ETHICS EXAMS DURING THE FISCAL YEAR HELPING CANDIDATES COMPLETE A CRUCIAL STEP IN THE CPA LICENSURE PROCESS. 985946 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 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X AMANDA KOEHLER CPA 3149977966 530 MARYVILLE CENTRE DR SUITE 210 ST LOUIS MO 63141 KIMBERLY CHURCH PHD CHAIR 1.00 X X 0 0 0 ADAM WARD CPA SECRETARY 0.50 1.00 X X 0 0 0 JENNIFER VACHA CPA CGMA TREASURER 0.50 1.00 X X 0 0 0 DAWN ANDERSON CPA MEMBER 1.00 X 0 0 0 JEANNE DEE CPA MEMBER 1.00 X 0 0 0 MATTHEW GLENDENING MEMBER 1.00 X 0 0 0 NICKOLAS GRAFF CPA MEMBER 1.00 X 0 0 0 ANNA HALLORAN CPA MEMBER 1.00 X 0 0 0 JEREMIAH HATHORN CPA MEMBER 1.00 X 0 0 0 KARA HERSHBERGER CPA CIA CISA CFE MEMBER 1.00 X 0 0 0 STACEY KADEN CPA MEMBER 1.00 X 0 0 0 SCOTT MCRUER CPA CGMA MEMBER 1.00 X 0 0 0 JIM MINTERT CPA MEMBER 1.00 X 0 0 0 DEBBIE PIKE CPA MEMBER 1.00 X 0 0 0 TAMMIE SCHAEFER CPA PHD MEMBER 1.00 X 0 0 0 KIM ULRICH CPA MEMBER 1.00 X 0 0 0 AMANDA KOEHLER CPA CHIEF FINANCIAL OFFICER 3.00 37.00 X 12165 146535 16869 JAMES O'HALLARON CAE PRESIDENT AND CEO 3.00 37.00 X 29610 386462 29219 DENA HULL VP GOVERNMENT AFFAIRS, FOUNDATION & COMMUNICATION 3.00 37.00 X 13062 167079 23211 DAN KOONTZ VP MEMBER SERVICES 21.00 19.00 X 84977 77675 20158 139814 777751 89457 0 0 1 0 0 77468 213544 291012 REGISTRATION FEES 611600 916602 916602 916602 52982 52982 15610 15610 1276206 916602 0 68592 102000 102000 36971 22798 14173 292496 227213 48660 16623 12180 6897 4168 1115 26867 22215 3681 971 22741 17106 4595 1040 3700 3700 7313 5580 1733 38567 31036 6723 808 34602 30004 4598 54604 41670 12934 5231 3992 1239 4738 3616 1122 CONTINUING PROFESSIONAL 411019 411019 PROFESSIONAL ETHICS EXA 60800 60800 1113829 985946 107326 20557 206462 59469 204087 201831 2752 6408 16617 35061 716311 1060259 48553 55219 1194782 1418247 51785 62330 19554 33786 71339 96116 X 1123443 1322131 1123443 1322131 1194782 1418247 162377 36311 0 X X 0 1 X 1 0 X 307630 407779 740875 356850 291012 2104146 978600 954644 975938 962908 916602 4788692 1286230 1362423 1716813 1319758 1207614 6892838 201042 307205 476994 160566 98843 1244650 0 201042 307205 476994 160566 98843 1244650 5648188 6446 10079 20948 33340 68592 139405 6446 10079 20948 33340 68592 139405 10413 19694 30107 1303089 1392196 1737761 1353098 1276206 7062350 0.79980 0.79290 0.01970 0.01120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1018761 102762 94799 30000 1186322 804801 161205 82755 30000 1018761 287630 476645 40526 804801 101893 220456 -34719 287630 101893 101893 1.00000 0 0 0 X PART V, LINE 4: THE INVESTMENT EARNINGS WILL BE USED TO PROVIDE FUNDING FOR THE GRANTING OF SCHOLARSHIPS TO HIGH SCHOOL STUDENTS PLANNING TO MAJOR IN ACCOUNTING OR TO COLLEGE STUDENTS MAJORING IN ACCOUNTING AT ACCREDITED INSTITUTIONS OF HIGHER EDUCATION LOCATED IN MISSOURI. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) OF 1986, AS AMENDED, AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3). FURTHER, THE FOUNDATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER IRC SECTION 509(A) AND, AS SUCH, CONTRIBUTIONS TO THE FOUNDATION QUALIFY FOR DEDUCTION AS CHARITABLE CONTRIBUTIONS. HOWEVER, INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE FOUNDATION'S EXEMPT PURPOSE IS SUBJECT TO TAX UNDER IRC SECTION 511. THE FOUNDATION DID NOT HAVE UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE FOUNDATION BELIEVES THAT IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. 1 SCHOLARSHIP FOR COLLEGE EDUCATION IN THE FIELD OF ACCOUNTING 52 102000 PART I, LINE 2: GRANTS AWARDED ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTIONS OF THE RECIPIENTS. 0 1 0 0 0 0 0 0 0 JAMES O'HALLARON CAE PRESIDENT AND CEO 29610 386462 0 0 0 0 815 10274 1302 16828 31727 413564 0 0 DENA HULL VP GOVERNMENT AFFAIRS, FOUNDATION & 13062 167079 0 0 0 0 967 12423 708 9113 14737 188615 0 0 DAN KOONTZ VP MEMBER SERVICES 84977 77675 0 0 0 0 6325 5794 4194 3845 95496 87314 0 0 AMANDA KOEHLER CPA CHIEF FINANCIAL OFFICER 12165 146535 0 0 0 0 161 3093 1113 12502 13439 162130 0 0 PART I, LINE 3 COMPENSATION OF OFFICERS IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF THE MISSOURI SOCIETY OF CPAS (EIN 44-0561387), AND IS ALLOCATED TO THE EDUCATIONAL FUND IN PROPORTION TO THE WORK DONE BY THE OFFICERS. PART I, LINE 4B JAMES O'HALLARON, DENA HULL AND DAN KOONTZ PARTICIPATE IN A SECTION 457(B) DEFERRED COMPENSATION PLAN. NONE OF THESE INDIVIDUALS HAVE RECEIVED ANY PAYMENTS FROM THE PLAN IN THE YEAR ENDED JUNE 30, 2025. FORM 990, PART VI, SECTION A, LINE 2 THE CHIEF EXECUTIVE OFFICER HAS A FAMILY RELATIONSHIP WITH THE VICE PRESIDENT, MEMBER SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION (THE "MEMBERS") SHALL BE THE CURRENT MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (THE "EXECUTIVE COMMITTEE") OF THE MISSOURI SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ("MOCPA") FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY A MAJORITY OF THE MEMBERS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B MATTERS WHICH MUST BE APPROVED BY A VOTE OF THE MEMBERS ARE AS FOLLOWS: A) THE ELECTION OF THE BOARD OF DIRECTORS AND THE OFFICERS IN THE MANNER SET FORTH HEREIN; B) A TRANSACTION WITH THE CORPORATION IN WHICH A DIRECTOR HAS A MATERIAL INTEREST; C) THE INDEMNIFICATION OF ANY PERSON PURSUANT TO THESE BYLAWS; D) AN AMENDMENT TO THE CORPORATION'S ARTICLES OF INCORPORATION OR BYLAWS; E) A MERGER INVOLVING THE CORPORATION; F) THE APPROVAL OF THE ANNUAL BUDGET OF THE CORPORATION; G) A DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S PROPERTY OTHER THEN IN THE ORDINARY COURSE OF ITS ACTIVITIES; H) ADOPTION OR CHANGE TO THE FISCAL YEAR OF THE CORPORATION; I) ADOPTION OF POLICIES OF THE CORPORATION; AND J) A DISSOLUTION OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CEO AND CFO AND PROVIDED TO THE MOCPA EXECUTIVE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS MUST SIGN A CONFLICT OF INTEREST FORM ANNUALLY AND SUMBIT TO THE EDUCATIONAL FOUNDATION OF THE MSCPA FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF THE MISSOURI SOCIETY OF CPAS (EIN 44-0561387), AND IS ALLOCATED TO THE EDUCATIONAL FOUNDATION IN PROPORTION TO THE WORK DONE BY THE OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XII LINE 2C THE ORGANIZATION UTILIZES AN AUDIT COMMITTEE. THIS HAS NOT CHANGED FROM THE PRIOR YEAR. MISSOURI SOCIETY OF CPAS 530 MARYVILLE CENTRE DRIVE SUITE 21 ST LOUIS MO 63141 440561387 TO PROMOTE AND MAINTAIN HIGH PROFESSIONAL AND ETHICAL STANDARDS MO 501(C)(6) 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0