2021-04-15T13:23:37-07:00 2020-05-31 752593210 Sutton Frost Cary LLP 600 Six Flags Dr Suite 600 Arlington TX 76011 990 2019-06-01 751558652 TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS CPE FOUNDATION INC TEXA 9726878500 14651 DALLAS PARKWAY DALLAS TX 75254 EDITH COGDELL CFO 2021-04-15 true Kimberly D Crawford P00446484 8176498083 2019 2022-09-23 18:48:47Z KIM NEWLIN 2453724 false X WWW.TX.CPA X 1977 TX TO ADVANCE AND ENCOURAGE EDUCATION AND RESEARCH IN ACCOUNTING. 228 227 0 210 0 0 2380318 2417382 51392 36342 0 2431710 2453724 0 0 553361 506951 0 0 1949062 1780296 2502423 2287247 -70713 166477 2064040 1921095 792514 437561 1271526 1483534 TO ADVANCE AND ENCOURAGE EDUCATION AND RESEARCH IN ACCOUNTING. false false 1719398 2417382 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. 1719398 true false false false false false false false false false true false false true false true false true false false false false false false false false false false false 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 false false 0 false false false false false false false X 228 227 true false false false false false false true true false false true true true true true true true true false X EDITH COGDELL 9726878500 14651 DALLAS PARKWAY SUITE 700 DALLAS TX 75254 JODI A RAY President & CEO 2.50 37.50 X X 0 312511 45139 STEPHEN PHILLIPS CFO 2.50 37.50 X 0 199516 31418 JERREL CROSS DIRECTOR 2.50 37.50 0 160531 31593 KIMBERLY NEWLIN DIRECTOR 37.50 2.50 0 138614 25455 MELINDA BENTLEY DIRECTOR 2.50 37.50 0 133000 25983 DIANE JOINER MANAGER 2.50 37.50 0 118036 24915 BRIAN GARZA DIRECTOR 2.50 37.50 0 114383 16953 SEE ATTACHED FOR REMAINING BOD SEE ATTACHED 112.00 0.00 X 0 0 0 1176591 201456 0 false true false SURGENT MCCOY CPE LLC 237 LANCASTER AVE DEVON PA 17333 SPEAKER FEES 158367 OMNI SAN ANTONIO HOTEL 9821 COLONNADE BLVD SAN ANTONIO TX 78230 CONFERENCE/HOTEL 151890 MARRIOTT BUSINESS SERVICES 10400 FERNWOOD ROAD BETHESDA MD 20817 PRINT COURSE MATERIA 129139 SAN LUIS RESORT SPA & CONFERENCE CENTER 5222 SEAWALL BLVD GALVESTON TX 77551 RESORT/ CONFERENCE 118071 BUSINESS PROFESSIONALS NETWORK INC 2936 SAN SIMEON WAY PLANO TX 75023 PROFESSIONAL SERVICES 106500 5 0 EDUCATIONAL PROGRAMS 900099 2276628 2276628 PROGRAM SPONSORSHIP INC. 900099 140754 140754 2417382 36342 36342 0 0 0 0 0 0 0 0 2453724 2417382 36342 0 0 0 0 0 0 489376 391501 97875 17575 14060 3515 0 0 0 0 10250 8200 2050 0 0 0 11203 8962 2241 19 15 4 10137 8110 2027 0 148656 118925 29731 295728 236582 59146 141355 113084 28271 0 511020 408816 102204 0 0 11892 9514 2378 0 INSTRUCTOR HONORARIA 150480 120384 30096 TSCPA OVERHEAD CHARGES 138000 138000 COURSE MATERIAL 131980 105584 26396 OTHER 109787 87830 21957 109789 87831 21958 2287247 1719398 567849 0 211017 96402 350145 100182 0 12099 29160 0 0 0 0 30392 42198 382973 350998 43867 31975 1416520 1498272 0 0 0 122906 2064040 1921095 269712 127093 511123 273740 36728 11679 792514 437561 X 1271526 1483534 1271526 1483534 2064040 1921095 166477 45531 X false true X true false X 0 2937263 2750556 2576459 2380318 2417382 13061978 0 0 0 2937263 2750556 2576459 2380318 2417382 13061978 0 0 13061978 -14146 164322 108278 39722 36342 334518 0 -14146 164322 108278 39722 36342 334518 0 0 2923117 2914878 2684737 2420040 2453724 13396496 0.97500 0.97630 0.02500 0.02370 X 47855 15880 31975 296215 296215 38903 38903 31975 DUE FROM AFFILIATE 122906 122906 X 2499255 45531 45531 2453724 2453724 2287247 2287247 2287247 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, 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. false false false false false false false false false JERREL CROSS DIRECTOR 155531 5000 15923 15670 192124 JODI A RAY President & CEO 272421 40000 90 26339 18800 357650 KIMBERLY NEWLIN DIRECTOR 133614 5000 13456 11999 164069 MELINDA BENTLEY DIRECTOR 128000 5000 12991 12992 158983 STEPHEN PHILLIPS CFO 174287 25000 229 18977 12441 230934 Part II, Compensation from Unrelated Organizations PART 1, LINE 3-THE ORGANIZATION HAS A COMPENSATION COMMITTEE THAT REVIEWS AND DETERMINES THE COMPENSATION OF ITS EXECUTIVES BASED ON COMPENSATION SURVEYS. 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. 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 TEXAS SOCIETY OF CPAS INSURANCE TRUST 14651 DALLAS PARKWAY 700 DALLAS TX 75254 756447640 MEMBER INSURANCE TX NO T false false false false false false false false false false false false false true true true true false false false TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUN n 138000 CASH PAID