2026-04-15T12:09:50-07:00 2025-05-31 752593210 Sutton Frost Cary LLP 200 E Front St Suite 200 Arlington TX 76011 990 2024-06-01 756026826 ACCOUNTING EDUCATION FOUNDATION ACCO 9726878500 14131 MIDWAY ROAD 850 ADDISON TX 75001 JACOB BRIGGS CFO 2026-04-15 true true Ileana Gamillo Esparza P02424259 8176498083 2024 2025-03-06 01:10:19Z JODI ANN RAY 14131 MIDWAY ROAD 850 ADDISON TX 75001 3120405 false X WWW.TX.CPA X 1957 TX PROVIDE EDUCATIONAL PROGRAMS AND ACTIVITIES ON ACCOUNTING AND RELATED SUBJECTS FOR CPAS AND FINANCE PROFESSIONALS. PROVIDE FINANCIAL ASSISTANCE TO ACCOUNTING STUDENTS AND TO ADVANCE THE ACCOUNTING PROFESSION. 8 8 0 118 0 123470 237744 2401267 2292608 191758 265686 11362 -19835 2727857 2776203 164000 167150 0 670459 737811 0 0 1860982 1640338 2695441 2545299 32416 230904 7958179 8609833 541838 512135 7416341 8097698 PROVIDE EDUCATIONAL PROGRAMS AND ACTIVITIES ON ACCOUNTING AND RELATED SUBJECTS FOR CPAS AND FINANCE PROFESSIONALS. PROVIDE FINANCIAL ASSISTANCE TO ACCOUNTING STUDENTS AND TO ADVANCE THE ACCOUNTING PROFESSION. false false 2110211 2292608 CONTINUING PROFESSIONAL EDUCATIONAL COURSES IN ACCOUNTING, FINANCE, BUSINESS LAW, TAXATION, AND MISCELLANEOUS OTHER SUBJECTS. 167150 167150 ACCOUNTING SCHOLARSHIPS: REWARD TEXAS' OUTSTANDING ACCOUNTING STUDENTS, BASED ON ACADEMIC ACHIEVEMENT. COLLEGE FACULTY SELECT CANDIDATES FOR CONSIDERATION. ADVANCE THE ACCOUNTING PROFESSION THROUGH STUDENT PROGRAM INITIATIVES. 2277361 true true false false false false false false false true true false false false false true false true false false false false false false true false false true true true false false false false false false false false false false false false false true false false false true 16 0 true 0 false false false false false true true false 0 false false false false false false false X 8 8 true false false false false false false true true false false true true true true true true true true false X TEXAS SOCIETY OF CPAS 9726878500 14131 MIDWAY ROAD 850 MIDWAY TX 75001 JODI ANN RAY PRES/CEO/ED 10.00 27.50 X X 0 457005 58517 MELINDA H BENTLEY COO 7.50 30.00 X 0 195001 36528 Kenneth Besserman Dir. Govt. Affairs 0.00 37.50 0 168460 35196 Dipesh Patel Dir. Peer Review 0.00 37.50 0 152164 31686 BARRY KAPLAN Director, Learning 37.50 0.00 0 150847 26340 Christine Wells Technical Reviewer 0.00 37.50 0 130701 16386 EDITH C COGDELL-THRU 72024 CFO 10.00 27.50 X 0 134083 12733 Stephanie King Accounting Manager 7.50 30.00 0 112463 26168 RORI SHAW Mng, Chapter Ops 1.00 36.50 0 101615 24109 JACOB BRIGGS-FROM 92024 CFO 10.00 27.50 X 0 42758 4489 MICHAEL L BROWN Director 0.25 0.00 X 0 0 0 CELINA CERECERES Director 0.25 0.00 X 0 0 0 LUCAS LACHANCE Treasurer 0.50 0.00 X X 0 0 0 MARK D LEE VICE CHAIR 0.50 0.00 X X 0 0 0 GARY D MCINTOSH CHAIR 0.50 0.00 X X 0 0 0 TRACIE L MILLER Director 0.25 0.50 X 0 0 0 BLAKE R RODGERS Director 0.25 0.00 X 0 0 0 TRAM P LE DIR/COORD. OFF 0.50 1.00 X 0 0 0 1645097 272152 0 false true false BUSINESS PROFESSIONALS NETWORK PO BOX 250703 PLANO TX 75025 CPE VENDOR 154276 SURGENT 201 N KING OF PRUSSIA ROAD STE 37 RADNOR PA 19087 CPE VENDOR 132751 Norris Conference Centers 2525 W Anderson Ln 365 austin TX 78757 Conference Center 122052 3 134497 103247 237744 EDUCATIONAL PROGRAM REV. 611430 2163374 2163374 SPONSORSHIP REVENUE 900099 129234 129234 2292608 192680 192680 0 4151 4151 0 375979 302973 73006 73006 73006 15043 134497 41229 -26186 -26186 0 0 other income 900099 2200 2200 2200 2776203 2294808 243651 36000 36000 131150 131150 0 0 0 0 583699 466959 116740 35562 28450 7112 71647 57318 14329 46903 37522 9381 0 0 9949 9949 0 0 0 48399 38719 9680 15847 15847 1829 1463 366 47919 38335 9584 141020 141020 250 250 258 258 0 447900 447900 0 0 0 0 indirect overhead allocated 400000 320000 80000 instructor expenses 394204 394204 PASSPORT EXPENSES 66912 66912 BANK CHARGES 24420 19536 4884 41431 35518 5913 2545299 2277361 267938 0 277785 277342 865750 887284 0 179100 16012 0 0 0 0 73460 50054 354372 267747 86625 6452429 7068435 0 0 0 109655 224081 7958179 8609833 107947 131379 433891 380756 541838 512135 X 6924801 7412069 491540 685629 7416341 8097698 7958179 8609833 X 230904 350453 100000 X false true X true false X 40571 163563 103369 123470 237744 668717 7347 7080 2036471 2401267 2292608 6744773 0 0 0 47918 170643 2139840 2524737 2530352 7413490 0 0 7413490 75009 83034 128629 168405 196831 651908 0 75009 83034 128629 168405 196831 651908 0 25239 3321 2116 13964 2200 46840 148166 256998 2270585 2707106 2729383 8112238 0.91390 0.89460 0.08040 0.09710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4578931 241322 525663 522878 4823038 4196593 124209 678252 420123 4578931 4308490 127345 96923 336165 4196593 4439654 140208 -109482 161890 4308490 3679661 98306 803750 142063 4439654 0.85780 0.14220 false true false 354372 267747 86625 86625 X 3267885 350452 100000 450452 2817433 -41230 -41230 2776203 2586529 2586529 -41230 -41230 2545299 Part X : FIN48 Footnote GAAP requires the evaluation of tax positions taken in the course of preparing the Organizations tax returns and recognition of a tax liability (or asset) if the Organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). Management has analyzed the tax positions taken by the Organization, and has concluded that as of May 31, 2025, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the combined financial statements. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 INTERCOMPANY TRANSFER $100000 false Chapter Scholarship 126150 111107 15043 19165 15043 2401 3473 SILENT AUCTION 23390 23390 926 221 149540 134497 15043 926 19165 15043 2401 3694 41229 -26186 true AICPA FOUNDATION 220 LEIGH FARM ROAD DURHAM NC 27707 136169602 501(c)3 10000 0 MINORITY SCHOLARSHIPS UT PERMIAN BASIN 4901 EAST UNIVERSITY ODESSA TX 79762 751393493 501(c)3 26000 0 ACCOUNTING SCHOLARSHIPS 2 0 SCHOLARSHIP GRANTS 56 131000 Grantmaker's Description of How Grants are Used SCHOLARSHIP PAYMENTS ARE SENT DIRECTLY TO THE SCHOOLS. THE RECIPIENT'S SCHOOL WILL REFUND ANY UNUSED PORTION OF A SCHOLARSHIP IF THE STUDENT WITHDRAWS FROM SCHOOL. false false false false false false false false false BARRY KAPLAN Director, Learning 146367 2500 1980 10206 16134 177187 Dipesh Patel Dir. Peer Review 146864 5000 300 16149 15537 183850 JODI ANN RAY PRES/CEO/ED 405763 50000 1242 34800 23717 515522 Kenneth Besserman Dir. Govt. Affairs 160670 6500 1290 18776 16420 203656 MELINDA H BENTLEY COO 183759 10000 1242 20369 16159 231529 Form 990, Part VI, Section A, Line 2 MEMBERS OF THE BOARD OF DIRECTORS MAY BE MARRIED TO ONE ANOTHER, HAVE A PARENT-CHILD RELATIONSHIP, OR BE SIBLINGS. ALSO, SOME DIRECTORS ARE EMPLOYEES OF CPA FIRMS IN WHICH OTHER DIRECTORS OWN A MAJORITY INTEREST. Form 990, Part VI, Section B, Line 11b THE CHIEF FINANCIAL OFFICER (CFO) FOR THE TEXAS SOCIETY OF CPAS REVIEWS A DRAFT OF THE RETURN WITH THE CPA PREPARER. THE CFO DISCUSSES ANY ISSUES THAT ARISE WITH THE BOARD CHAIRPERSON OR OTHER APPROPRIATE BOARD MEMBER. Form 990, Part VI, Section B, Line 12c EACH OFFICER AND DIRECTOR MUST ANNUALLY SIGN A STATEMENT THAT HE/SHE IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Section B, Line 15a THE FOUNDATION CURRENTLY HAS NO COMPENSATED PERSONNEL. Form 990, Part VI, Section B, Line 15b THE FOUNDATION CURRENTLY HAS NO COMPENSATED PERSONNEL. Form 990, Part VI, Section C, Line 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURNS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 00 = $100000 FORM 990, PART VIII INCOME FROM FUNDRAISING EVENTS The net economic benefit from our fundraising event is calculated as follows:Contributions from fundraising event reported on Part VIII, line 1c $ 265,668Gross income from fundraising event reported on Part VIII, line 8a $ 6,162Less: Direct costs of event reported on part VIII, Line 8b $ (142,075) Net economic benefit of fundraising event $ 129,755 TXCPA POLITICAL ACTION COMMITTEE 14131 MIDWAY RD 850 ADDISON TX 75001 752026054 TO ADVOCATE FOR THE PROFESSION TX 527 N/A NO false Texas Society of CPAs 14131 Midway Rd 850 Addison TX 75001 750886417 Promoting of Accounting Profession TX 501(C)(6) n/A N/A false TXCPA INSURANCE TRUST 14131 MIDWAY RD 850 ADDISON TX 75001 756447640 PROVIDING INSURANCE TO TXCPA MEMBERS TX NO T false false false false false false false false false false false false false false false false false false false false