2026-03-09T16:54:24-04:00 2025-06-30 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2024-07-01 356050182 INDIANA CPA EDUCATIONAL FOUNDATION INDI 3177265000 900 E 96TH ST SUITE 250 INDIANAPOLIS IN 46240 JENNIFER NORRIS CFO 3177265021 2026-03-05 true false MELISSA J WOLF CPA P01224592 2604222551 2026-03-05 2024 2025-03-06 01:10:19Z DENISE J GATES CPA 900 E 96TH ST 250 INDIANAPOLIS IN 46240 251681 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 145869 190260 0 12538 18406 0 158407 208666 38187 31550 0 115161 109733 0 0 41589 127242 194937 268525 -36530 -59859 511758 452430 176858 156153 334900 296277 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 24505 22050 SUPPORTING THE ACCOUNTING PROGRAMS AT THE UNIVERSITIES IN INDIANA AND PROVIDING SCHOLARSHIPS TO STUDENTS. 125643 9500 SUPPORTING HIGH SCHOOL STUDENTS WITH AN INTEREST IN ACCOUNTING/BUSINESS BY OFFERING A YEAR-LONG MENTORSHIP AND CAREER AWARENESS PROGRAM. 150148 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 false true true false false false false false false false false false false false false false true false false false true 4 0 true 0 false false false false false false false false X 8 8 false false false 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 IMMEDIATE PA 1.00 0.00 X X 0 0 0 DENISE J GATES CPA CHAIR 1.00 0.00 X X 0 0 0 THOMAS E BAYER CPA CEXP CHAIR ELECT 1.00 0.00 X X 0 0 0 DENNIS J HICKLE CPA CGMA TRUSTEE 1.00 0.00 X 0 0 0 TAISHA DESOUZA TRUSTEE 1.00 0.00 X 0 0 0 ANDREW MANSARAY 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 PRESIDENT & 1.00 40.00 X 0 204806 48553 JENNIFER NORRIS CFO 1.00 40.00 X 0 131767 28145 336573 76698 false true false 190260 190260 11641 11641 49780 43015 6765 6765 6765 208666 18406 X 31550 31550 109733 99440 10293 8900 8900 3703 3703 92000 92000 2720 2455 265 546 546 MEMBER EVENTS 14176 14176 DUES & SUBSCRIPTIONS 3861 2111 1750 BANK FEES 920 920 GIFTS/LOGO ITEMS 416 416 268525 150148 118377 0 140051 37272 16028 25090 355679 390068 511758 452430 131858 126153 45000 30000 176858 156153 X 334900 296277 334900 296277 511758 452430 X -59859 21236 X false true X true false X 10826 74326 95622 145869 190260 516903 10826 74326 95622 145869 190260 516903 229292 287611 3463 4605 8917 10576 11641 39202 556105 0.51720 0.59360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 279847 21236 53648 74884 204963 3703 3703 208666 318470 53648 53648 264822 3703 3703 268525 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, 2025 AND 2024. 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 53,648 SCHEDULE D, PAGE 4, PART XII, LINE 2D IN-KIND EXPENSE 53,648 true SCHOLARS ALUMNI AMBASSADO 19 9500 COLLEGE/EXAM SCHOLARSHIPS 16 22050 SCHEDULE I, PAGE 1, PART I, LINE 2 THE INDIANA CPA EDUCATIONAL FOUNDATION ACCEPTS SCHOLARSHIP APPLICATIONS FOR THOSE PURSUING AN UNDERGRADUATE OR GRADUATE-LEVEL DEGREE IN ACCOUNTING OR AN ACCOUNTING RELATED MAJOR. THE APPLICATIONS ARE EVALUATED BY THE SCHOLARSHIP COMMITTEE TO DETERMINE IF THEY MEET THE INITIAL CRITERIA FOR ELIGIBILITY. THE COMMITTEE REVIEWS EACH ELIGIBLE APPLICATION WITH DATA ANONYMIZED TO SCORE USING A STANDARDIZED RUBRIC FOR EACH APPLICATION. THE HIGHEST SCORING APPLICANTS ARE FORWARDED TO THE TRUSTEES AS PROPOSED SCHOLARSHIP WINNERS. THERE IS AN ESTABLISHED ANNUAL SCHOLARSHIP SCHEDULE BASED ON EACH CANDIDATE'S GRADE LEVEL AND EXPECTED GRADUATION DATE. SCHOLARSHIPS ARE RENEWABLE ANNUALLY UNTIL GRADUATION PROVIDED PRE-SPECIFIED CRITERIA IS MET. CPA EXAM SCHOLARSHIPS ARE AWARDED TO ELIGIBLE APPLICANTS WHO (1) INTEND TO EARN A CPA LICENSE IN INDIANA WITHIN THE NEXT YEAR; (2) HAVE NOT COMPLETED THE ENTIRE CPA EXAM; (3) DEMONSTRATE FINANCIAL NEED; AND (4) HAVE OUT-OF- POCKET EXAM COSTS OF AT LEAST 1,000. THE SCHOLARSHIP COMMITTEE REVIEWS APPLICATIONS AND DETERMINES THE RECIPIENTS AND AWARD AMOUNTS FOR ASSISTANCE WITH EXAM COSTS. THE INCPAS SCHOLAR'S PROGRAM AWARDS ACADEMIC GIFTS OF 500 EACH TO PARTICIPATING STUDENTS THAT COMPLETE THE PROGRAM EACH ACADEMIC YEAR. INCPAS STAFF MONITORS EACH STUDENT'S ATTENDANCE AT ACTIVITIES THROUGHOUT THE YEAR THAT DETERMINES THE ELIGIBILITY FOR THE ACADEMIC GIFT. false false false false false false false false false COURTNEY KINCAID PRESIDENT & CEO 204806 14405 34148 253359 JENNIFER NORRIS CFO 131767 10034 18111 159912 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 IX, LINE 11G OTHER SERVICES 0 92,000 0 FORM 990, PART XI, LINE 9 IN-KIND CONTRIBUTION 53,648 IN-KIND EXPENSE -53,648 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 163381