TEXAS SOCIETY OF CERTIFIED PUBLIC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- TEXAS SOCIETY OF CERTIFIED PUBLIC (EIN 75-1558652)
- Tax period
- 2019-06-01 to 2020-05-31
- Filed
- 2021-04-15
- IRS object ID
- 202121059349300142
- Schema version
- 2019v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-04-15T13:23:37-07:00 | ReturnTs |
| Tax Period End | 2020-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 752593210 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sutton Frost Cary LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 Six Flags Dr Suite 600 | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 751558652 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TEXAS SOCIETY OF CERTIFIED PUBLIC | BusinessNameLine1Txt |
| Business Name Line2 | ACCOUNTANTS CPE FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TEXA | BusinessNameControlTxt |
| Phone | 9726878500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14651 DALLAS PARKWAY | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75254 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EDITH COGDELL | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2021-04-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kimberly D Crawford | PreparerPersonNm |
| PTIN | P00446484 | PTIN |
| Phone | 8176498083 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KIM NEWLIN | PrincipalOfficerNm |
| Gross Receipts | $2,453,724 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.TX.CPA | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | TO ADVANCE AND ENCOURAGE EDUCATION AND RESEARCH IN ACCOUNTING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 228 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 227 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 210 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,380,318 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,417,382 | CYProgramServiceRevenueAmt |
| PY Investment Income | $51,392 | PYInvestmentIncomeAmt |
| CY Investment Income | $36,342 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,431,710 | PYTotalRevenueAmt |
| CY Total Revenue | $2,453,724 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $553,361 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $506,951 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,949,062 | PYOtherExpensesAmt |
| CY Other Expenses | $1,780,296 | CYOtherExpensesAmt |
| PY Total Expenses | $2,502,423 | PYTotalExpensesAmt |
| CY Total Expenses | $2,287,247 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$70,713 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $166,477 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,064,040 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,921,095 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $792,514 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $437,561 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,271,526 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,483,534 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ADVANCE AND ENCOURAGE EDUCATION AND RESEARCH IN ACCOUNTING. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,719,398 | ExpenseAmt |
| Revenue | $2,417,382 | RevenueAmt |
| Desc | CONTINUING PROFESSIONAL EDUCATIONAL COURSES WERE OFFERED IN ACCOUNTING, FINANCE, BUSINESS LAW, TAXATION, DATA PROCESSING APPLICATIONS AND MISC. OTHER SUBJECTS. DURING THE YEAR THERE WERE 167 EDUCATIONAL PROGRAMS OFFERED AND 5,117 CPAS ATTENDED SUCH PROGRAMS. | Desc |
| Total Program Service Expenses | $1,719,398 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 228 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 227 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EDITH COGDELL | PersonNm |
| Phone | 9726878500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14651 DALLAS PARKWAY SUITE 700 | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75254 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| JODI A RAY | |||||||
| President & CEO | 2.50 | 37.50 | Yes (X) | Yes (X) | $0 | $312,511 | $45,139 |
| STEPHEN PHILLIPS | |||||||
| CFO | 2.50 | 37.50 | Yes (X) | $0 | $199,516 | $31,418 | |
| JERREL CROSS | |||||||
| DIRECTOR | 2.50 | 37.50 | $0 | $160,531 | $31,593 | ||
| KIMBERLY NEWLIN | |||||||
| DIRECTOR | 37.50 | 2.50 | $0 | $138,614 | $25,455 | ||
| MELINDA BENTLEY | |||||||
| DIRECTOR | 2.50 | 37.50 | $0 | $133,000 | $25,983 | ||
| DIANE JOINER | |||||||
| MANAGER | 2.50 | 37.50 | $0 | $118,036 | $24,915 | ||
| BRIAN GARZA | |||||||
| DIRECTOR | 2.50 | 37.50 | $0 | $114,383 | $16,953 | ||
| SEE ATTACHED FOR REMAINING BOD | |||||||
| SEE ATTACHED | 112.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $1,176,591 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $201,456 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SURGENT MCCOY CPE LLC | |||||
| 237 LANCASTER AVE | DEVON | PA | 17333 | SPEAKER FEES | $158,367 |
| OMNI SAN ANTONIO HOTEL | |||||
| 9821 COLONNADE BLVD | SAN ANTONIO | TX | 78230 | CONFERENCE/HOTEL | $151,890 |
| MARRIOTT BUSINESS SERVICES | |||||
| 10400 FERNWOOD ROAD | BETHESDA | MD | 20817 | PRINT COURSE MATERIA | $129,139 |
| SAN LUIS RESORT SPA & CONFERENCE CENTER | |||||
| 5222 SEAWALL BLVD | GALVESTON | TX | 77551 | RESORT/ CONFERENCE | $118,071 |
| BUSINESS PROFESSIONALS NETWORK INC | |||||
| 2936 SAN SIMEON WAY | PLANO | TX | 75023 | PROFESSIONAL SERVICES | $106,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EDUCATIONAL PROGRAMS | 900099 | $2,276,628 | $2,276,628 |
| PROGRAM SPONSORSHIP INC. | 900099 | $140,754 | $140,754 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,417,382 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,342 | TotalRevenueColumnAmt |
| Exclusion | $36,342 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,453,724 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,417,382 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $36,342 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $489,376 | TotalAmt |
| Program Services | $391,501 | ProgramServicesAmt |
| Management And General | $97,875 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,575 | TotalAmt |
| Program Services | $14,060 | ProgramServicesAmt |
| Management And General | $3,515 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,250 | TotalAmt |
| Program Services | $8,200 | ProgramServicesAmt |
| Management And General | $2,050 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,203 | TotalAmt |
| Program Services | $8,962 | ProgramServicesAmt |
| Management And General | $2,241 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19 | TotalAmt |
| Program Services | $15 | ProgramServicesAmt |
| Management And General | $4 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,137 | TotalAmt |
| Program Services | $8,110 | ProgramServicesAmt |
| Management And General | $2,027 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,656 | TotalAmt |
| Program Services | $118,925 | ProgramServicesAmt |
| Management And General | $29,731 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,728 | TotalAmt |
| Program Services | $236,582 | ProgramServicesAmt |
| Management And General | $59,146 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,355 | TotalAmt |
| Program Services | $113,084 | ProgramServicesAmt |
| Management And General | $28,271 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $511,020 | TotalAmt |
| Program Services | $408,816 | ProgramServicesAmt |
| Management And General | $102,204 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,892 | TotalAmt |
| Program Services | $9,514 | ProgramServicesAmt |
| Management And General | $2,378 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| INSTRUCTOR HONORARIA | $150,480 | $120,384 | $30,096 |
| TSCPA OVERHEAD CHARGES | $138,000 | $138,000 | |
| COURSE MATERIAL | $131,980 | $105,584 | $26,396 |
| OTHER | $109,787 | $87,830 | $21,957 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,789 | TotalAmt |
| Program Services | $87,831 | ProgramServicesAmt |
| Management And General | $21,958 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,287,247 | TotalAmt |
| Program Services | $1,719,398 | ProgramServicesAmt |
| Management And General | $567,849 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $211,017 | BOYAmt |
| EOY | $96,402 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $350,145 | BOYAmt |
| EOY | $100,182 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,099 | BOYAmt |
| EOY | $29,160 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,392 | BOYAmt |
| EOY | $42,198 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $382,973 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $350,998 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,867 | BOYAmt |
| EOY | $31,975 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,416,520 | BOYAmt |
| EOY | $1,498,272 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $122,906 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,064,040 | BOYAmt |
| EOY | $1,921,095 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,712 | BOYAmt |
| EOY | $127,093 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $511,123 | BOYAmt |
| EOY | $273,740 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $36,728 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,679 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $792,514 | BOYAmt |
| EOY | $437,561 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,271,526 | BOYAmt |
| EOY | $1,483,534 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,271,526 | BOYAmt |
| EOY | $1,483,534 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,064,040 | BOYAmt |
| EOY | $1,921,095 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $166,477 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $45,531 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,937,263 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,750,556 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,576,459 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,380,318 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,417,382 | CurrentTaxYearAmt |
| Total | $13,061,978 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,937,263 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,750,556 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,576,459 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,380,318 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,417,382 | CurrentTaxYearAmt |
| Total | $13,061,978 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $13,061,978 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$14,146 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $164,322 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $108,278 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,722 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,342 | CurrentTaxYearAmt |
| Total | $334,518 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$14,146 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $164,322 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $108,278 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,722 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,342 | CurrentTaxYearAmt |
| Total | $334,518 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,923,117 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,914,878 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,684,737 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,420,040 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,453,724 | CurrentTaxYearAmt |
| Total | $13,396,496 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97500 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97630 | PublicSupportPY509Pct |
| Investment Income CY | 0.02500 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02370 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $47,855 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,880 | DepreciationAmt |
| Book Value | $31,975 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $296,215 | OtherCostOrOtherBasisAmt |
| Depreciation | $296,215 | DepreciationAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,903 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,903 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $31,975 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM AFFILIATE | Desc |
| Book Value | $122,906 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $122,906 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,499,255 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $45,531 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $45,531 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,453,724 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,453,724 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,287,247 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,287,247 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,287,247 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | 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, 2020, 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt |
|---|---|---|---|---|---|---|
| JERREL CROSS | ||||||
| DIRECTOR | $155,531 | $5,000 | $15,923 | $15,670 | $192,124 | |
| JODI A RAY | ||||||
| President & CEO | $272,421 | $40,000 | $26,339 | $18,800 | $357,650 | $90 |
| KIMBERLY NEWLIN | ||||||
| DIRECTOR | $133,614 | $5,000 | $13,456 | $11,999 | $164,069 | |
| MELINDA BENTLEY | ||||||
| DIRECTOR | $128,000 | $5,000 | $12,991 | $12,992 | $158,983 | |
| STEPHEN PHILLIPS | ||||||
| CFO | $174,287 | $25,000 | $18,977 | $12,441 | $230,934 | $229 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II, Compensation from Unrelated Organizations | FormAndLineReferenceDesc |
| Explanation | PART 1, LINE 3-THE ORGANIZATION HAS A COMPENSATION COMMITTEE THAT REVIEWS AND DETERMINES THE COMPENSATION OF ITS EXECUTIVES BASED ON COMPENSATION SURVEYS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | 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, Line 11b: Form 990 Review Process | THE FORM 990 IS REVIEWED IN DETAIL BY THE PRESIDENT & CEO AND CFO. IN ADDITION, THE FORM 990 IS PROVIDED TO THE EXECUTIVE BOARD OF THE TXCPA WITH THE OPPORTUNITY FOR THEM TO ASK QUESTIONS AND PROVOVIDE FEEDBACK. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | EACH DIRECTOR AND KEY EMPLOYEE MUST ANNUALLY SIGN A STATEMENT THAT HE/SHE IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | THE ANNUAL PROCESS INCLUDES THE FOLLOWING STEPS: (1) CPI IS ADJUSTED FOR MERIT BASED ON THE EMPLOYEE'S ANNUAL PERFORMANCE REVIEW AND PAY GRADE; (2) THE CEO REVIEWS RECOMMENDATIONS; (4) THE CEO PRESENTS RECOMMENDED COMPENSATION TO THE COMPENSATION COMMITTEE (COMPOSED OF 5 MEMBERS, NONE OF WHOM IS COMPENSATED) WHICH APPROVES TOTAL COMPENSATION. EVERY THREE YEARS, AN INDEPENDENT CONSULTANT IS ENGAGED TO GRADE EMPLOYEE POSITIONS BASED ON JOB DESCRIPTIONS AND TO SET PAY GRADES BASED ON COMPENSATION OF COMPARABLE ENTITIES IN THE SAME GEOGRAPHICAL AREA. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | SEE EXPLANATION ABOVE WITH RESPECT TO LINE 15A. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | THE FOUNDATION MAKES ITS RETURNS AND OTHER DOCUMENTS SUBJECT TO PUBLIC DISCLOSURE AVAILABLE UPON REQUEST IN ACCORDANCE WITH THE TIME PERIODS SPECIFIED IN THE INTERNAL REVENUE CODE AND THE REGULATIONS THEREUNDER. |
| FORM 990, PART V, LINE 2A-NUMBER OF EMPLOYEES | All employees are paid by the Texas Society of Certified Public Accountants (TXCPA). The TXCPA issues all W-2's under its taxpayer identification number (75-0886417). Salaries are allocated back to the CPE Foundation for employees who are assigned there. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUN | ||||||||||
| 14651 DALLAS PARKWAY 700 | DALLAS | TX | 75254 | 750886417 | PROMOTION OF CPA PROFESSION IN TEXAS | TX | 501(C)(6) | N/A | NA | false |
| ACCOUNTING EDUCATION FDN OF TSCPAS | ||||||||||
| 14651 DALLAS PARKWAY 700 | DALLAS | TX | 75254 | 756026826 | PROVIDE SCHOLARSHIP GRANTS/LOANS TO ACCO | TX | 501(C)(3) | 10 | NA | false |
| TSCPA PEER ASSISTANCE FDN | ||||||||||
| 14651 DALLAS PARKWAY 700 | DALLAS | TX | 75254 | 752551456 | SUBSTANCE ABUSE HELP FOR CPAS | TX | 501(C)(3) | 10 | NA | false |
| TSCPAS PAC | ||||||||||
| 14651 DALLAS PARKWAY 700 | DALLAS | TX | 75254 | 742026054 | LOBBYING ON LEGISLATION OF INTEREST TO C | TX | 527 | N/A | NA | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TEXAS SOCIETY OF CPAS INSURANCE TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14651 DALLAS PARKWAY 700 | AddressLine1Txt |
| City | DALLAS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75254 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 756447640 | EIN |
| Primary Activities | MEMBER INSURANCE | PrimaryActivitiesTxt |
| Legal Domicile State | TX | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | n | TransactionTypeTxt |
| Involved | $138,000 | InvolvedAmt |
| Method Of Amount Determination | CASH PAID | MethodOfAmountDeterminationTxt |