2026-03-11T09:32:04-04:00 2025-04-30 731293012 BRISCOE BURKE & GRIGSBY LLP 4120 E 51ST STREET TULSA OK 741353639 990 2024-05-01 731339781 OKLAHOMA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS EDUCATIONAL FOUN OKLA 4058413800 5201 N SHARTEL AVE OKLAHOMA CITY OK 73118 BLAINE M PETERSON PRESIDENT & CEO 4058413800 2026-03-09 true true JOSHUA J WINZER CPA P02222732 9187498337 2026-03-09 2024 2025-03-06 01:10:19Z BLAINE M PETERSON 114952 false X WWW.OSCPA.COM X 1989 OK TO PROVIDE SCHOLARSHIPS TO STUDENTS TO PROMOTE THE PRACTICE OF ACCOUNTANCY. 9 9 0 9 0 21136 28070 0 60233 52053 34829 81369 114952 41950 52500 0 0 0 26479 11706 41179 53656 93679 27713 21273 886311 931180 7863 10938 878448 920242 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 52500 52500 TO PROVIDE SCHOLARSHIPS TO STUDENTS TO PROMOTE THE PRACTICE OF ACCOUNTANCY. 52500 true false false false false false false false false true false false false false false false false false false false false false false false true 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 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 M PETERSON 4058413800 5201 N SHARTEL AVE OKLAHOMA CITY OK 73118 BLAINE M PETERSON PRESIDENT & 2.00 40.00 X 0 193383 28744 HENRY BICKERSTAFF TRUSTEE 1.00 X 0 0 0 ASHLEY FOGLE CHAIR 1.00 1.00 X X 0 0 0 AUSTIN FOUST TRUSTEE 1.00 1.00 X 0 0 0 VICKY PETETE TRUSTEE 1.00 1.00 X 0 0 0 TONY SCOTT VICE CHAIR 1.00 X X 0 0 0 ANGELA SPENCER TRUSTEE 1.00 X 0 0 0 AUBREE WALTON TRUSTEE 1.00 X 0 0 0 EVAN WEST SECRETARY/TR 1.00 X X 0 0 0 BRITTNEY WYCOFF TRUSTEE 1.00 X 0 0 0 193383 28744 false true false 28070 28070 52053 52053 34829 34829 34829 114952 86882 52500 52500 14700 14700 GOLF TOURNAMENT EXP 26479 26479 93679 52500 14700 26479 5778 16739 9000 6000 3000 3336 868533 905105 886311 931180 7863 10938 7863 10938 X 538516 580101 339932 340141 878448 920242 886311 931180 21273 20521 X false false false X 47316 36173 17727 21136 28070 150422 47316 36173 17727 21136 28070 150422 150422 12399 16354 46818 23001 52053 150625 3863 3585 1305 8350 17103 318150 0.47280 0.52920 X PART II, LINE 10 FUNDRAISING INCOME 8,753 220790 11068 15513 29200 218171 250545 11144 -23084 17815 220790 348378 10055 -69131 38757 250545 265142 38559 68677 24000 348378 1.00000 false false SCHEDULE D, PAGE 2, PART V, LINE 4 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). GOLF TOURNAMENT 34829 34829 34829 34829 34829 true SCHOLARSHIPS 37 52500 SCHEDULE I, PAGE 1, PART I, LINE 2 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 false false false false false false BLAINE M PETERSON PRESIDENT & CEO 193383 16977 11767 222127 SCHEDULE J, PART III THE PRESIDENT & CEO IS PAID OUT OF OKLAHOMA SOCIETY FOR 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, PAGE 6, PART VI, LINE 6 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, PAGE 6, PART VI, LINE 7A 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, PAGE 6, PART VI, LINE 7B FELLOW MEMBERS HAVE SUCH AUTHORITY. SEE EXPLANATION OF FORM 990, PART VI, SECTION A, LINE 7A. FORM 990, PAGE 6, PART VI, LINE 11B 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, PAGE 6, PART VI, LINE 12C 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, PAGE 6, PART VI, LINE 19 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 501C6 NA false false false false false false false false false false false false false false true false true true false true