2025-04-15T16:03:14-07:00 2024-05-31 752593210 Sutton Frost Cary LLP 200 E Front St Suite 200 Arlington TX 76011 990 2023-06-01 756026826 ACCOUNTING EDUCATION FOUNDATION ACCO 9726878500 14131 MIDWAY ROAD 850 ADDISON TX 75001 JACOB BRIGGS CFO 2025-04-15 true true Kimberly D Crawford P00446484 8176498083 2023 2025-03-06 01:10:19Z JODI ANN RAY 14131 MIDWAY ROAD 850 ADDISON TX 75001 2928164 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. 12 11 0 250 0 103369 123470 2036471 2401267 172387 191758 26159 11362 2338386 2727857 157500 164000 0 562121 670459 0 0 1768353 1860982 2487974 2695441 -149588 32416 7239549 7958179 589815 541838 6649734 7416341 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 2278683 2401267 CONTINUING PROFESSIONAL EDUCATIONAL COURSES IN ACCOUNTING, FINANCE, BUSINESS LAW, TAXATION, AND MISCELLANEOUS OTHER SUBJECTS. 164000 164000 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. 2442683 true true false false false false false false false true true false false false false true false true false false false false false false false false false true true true false false false false false false false false false false false false false true false false false true 43 0 true 0 false false false false false false false 0 false false false false false false false X 12 11 true false true false false false false true true false false true true true true true true true true false X 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 442840 54186 EDITH C COGDELL-THRU 72024 CFO 10.00 27.50 X 0 202862 33961 MELINDA H BENTLEY COO 7.50 30.00 0 182042 33788 KENNETH BESSERMAN DIR-GOV AFFAIRS 0.00 37.50 0 163868 30536 DIPESH PATEL TECHNICAL REVIEWER 0.00 37.50 0 141165 26866 DIANE C JOINER CHAPTER ED-AUSTIN 0.00 37.50 0 128876 28641 BARRY KAPLAN DIRECTOR-PEER REVIEW 0.00 37.50 0 138076 15340 STEPHANIE KING ACCOUNTING MANAGER 7.50 30.00 0 106010 26790 MICHAEL L BROWN Director 0.25 0.00 X 0 0 0 CELINA CERECERES Director 0.25 0.00 X 0 0 0 MARSHALL K PITMAN Director 0.25 0.00 X 0 0 0 LUCAS LACHANCE Treasurer 0.25 0.00 X X 0 0 0 MARK D LEE VICE CHAIR 0.25 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 0.00 X 0 0 0 BLAKE R RODGERS Director 0.25 0.00 X 0 0 0 KATHRYN C SHARP Secretary 0.25 0.00 X X 0 0 0 WALTER R STOCK Director 0.25 0.00 X 0 0 0 TRAM P LE DIR/COORD. OFF 0.50 0.50 X 0 0 0 JACOB BRIGGS-FROM 92024 CFO 10.00 27.50 X 0 0 0 1505739 250108 0 false true false BUSINESS PROFESSIONALS NETWORK PO BOX 250703 PLANO TX 75025 CPE VENDOR 199000 SURGENT 201 N KING OF PRUSSIA ROAD STE 37 RADNOR PA 19087 CPE VENDOR 158000 2 3798 119672 123470 EDUCATIONAL PROGRAM REV. 611430 2288556 2288556 SPONSORSHIP REVENUE 900099 112711 112711 2401267 168405 168405 0 0 0 211206 187853 23353 23353 23353 9852 3798 12454 -2602 -2602 0 0 other income 900099 13964 13964 13964 2727857 2415231 189156 37000 37000 127000 127000 0 0 0 0 531011 424809 106202 21691 17353 4338 78365 62692 15673 39392 31514 7878 0 0 1600 1280 320 0 0 0 33566 26853 6713 7846 7846 3564 2851 713 3499 2799 700 161228 161228 190775 190775 27147 21718 5429 0 405669 405669 0 0 0 0 indirect overhead allocated 400000 320000 80000 instructor expenses 363057 363057 DUES & SUBSCRIPTIONS 69915 55932 13983 PASSPORT EXPENSES 65238 65238 127878 117069 10809 2695441 2442683 252758 0 543237 277785 651102 865750 0 33355 179100 0 0 0 0 85150 73460 267747 267747 0 5651601 6452429 0 0 0 275104 109655 7239549 7958179 182938 107947 406877 433891 589815 541838 X 6277786 6924801 371948 491540 6649734 7416341 7239549 7958179 X 32416 609191 125000 X false true X true false X 40261 40571 163563 103369 123470 471234 17637 7347 7080 2036471 2401267 4469802 0 0 0 57898 47918 170643 2139840 2524737 4941036 0 0 4941036 81234 75009 83034 128629 168405 536311 0 81234 75009 83034 128629 168405 536311 0 1000 25239 3321 2116 13964 45640 140132 148166 256998 2270585 2707106 5522987 0.89460 0.83870 0.09710 0.15030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4196593 124209 678252 420123 4578931 4308490 127345 96923 336165 4196593 4439654 140208 -109482 161890 4308490 3679661 98306 803750 142063 4439654 3586478 38531 229652 175000 3679661 0.89270 0.10730 false true false 267747 267747 X 3337048 609191 609191 2727857 2727857 2695441 2695441 2695441 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, 2024, 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. 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 1 1 SCHOLARSHIP GRANTS 52 127000 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-PEER REVIEW 137076 1000 123 15217 153416 DIANE C JOINER CHAPTER ED-AUSTIN 127114 1000 762 13022 15619 157517 DIPESH PATEL TECHNICAL REVIEWER 138605 2500 60 13451 13415 168031 EDITH C COGDELL-THRU 72024 CFO 197040 3500 2322 16882 17079 236823 JODI ANN RAY PRES/CEO/ED 391598 50000 1242 33781 20405 497026 KENNETH BESSERMAN DIR-GOV AFFAIRS 156578 6000 1290 15638 14898 194404 MELINDA H BENTLEY COO 170800 10000 1242 18236 15552 215830 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 A, Line 4 THE ACCOUNTING EDUCATION FOUNDATION AMENDED THE BYLAWS. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED IN DETAIL BY THE PRESIDENT & CEO AND CFO. IN ADDITION, THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS WITH THE OPPORTUNITY FOR THEM TO ASK QUESTIONS AND PROVIDE FEEDBACK. 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 BYLAWS, MOST RECENT TAX RETURNS, AND COMBINED AUDIT REPORT AVAILABLE ON THE TXCPA WEBSITE. OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 TRANSFER ASSETS FROM SOCIETY = $125000 TEXAS SOCIETY OF CPAS 14131 MIDWAY RD 850 ADDISON TX 75001 750886417 PROMOTION OF THE ACCOUNTING PROFESSION TX 501(C)(6) N/A NO false TXCPA POLITICAL ACTION COMMITTEE 14131 MIDWAY RD 850 ADDISON TX 75001 752026054 TO ADVOCATE FOR THE PROFESSION TX 527 N/A NO 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 true true false false false true TEXAS SOCIETY OF CPAS s 125000 CASH GIVEN