MINNESOTA SOCIETY OF CERTIFIED PUBLIC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MINNESOTA SOCIETY OF CERTIFIED PUBLIC (EIN 36-3358852)
- Tax period
- 2013-04-01 to 2014-03-31
- Filed
- 2014-10-14
- IRS object ID
- 201402879349301310
- Schema version
- 2013v3.0
- 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 | 2014-10-14T10:38:31-05:00 | ReturnTs |
| Tax Period End | 2014-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411360831 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OLSEN THIELEN & CO LTD | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2675 LONG LAKE ROAD | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55113 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363358852 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MINNESOTA SOCIETY OF CERTIFIED PUBLIC | BusinessNameLine1 |
| Business Name Line2 | ACCOUNTANTS EDUCATION FUND | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MINN | BusinessNameControlTxt |
| Phone | 9528312707 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 WEST 82ND STREET NO 600 | AddressLine1 |
| City | BLOOMINGTON | City |
| State | MN | State |
| ZIP Code | 55431 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETSY ADRIAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9528312707 | PhoneNum |
| Signature | 2014-09-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LINDA M NELSON | PreparerPersonNm |
| PTIN | P00205567 | PTIN |
| Phone | 6514834521 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BETSY ADRIAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 WEST 82ND STREET NO 600 | AddressLine1 |
| City | BLOOMINGTON | City |
| State | MN | State |
| ZIP Code | 55431 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,644 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MNCPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | THE MINNESOTA SOCIETY OF CPAS EDUCATION FUND IS OPERATED EXCLUSIVELY TO ENGAGE IN, ADVANCE, SUPPORT AND ADMINISTER CHARITABLE AND EDUCATIONAL ACTIVITIES, CAUSES, AND PROJECTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,010 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,970 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,151 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,674 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $11,161 | PYTotalRevenueAmt |
| CY Total Revenue | $3,644 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $60,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $713,700 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,497 | PYOtherExpensesAmt |
| CY Other Expenses | $4,673 | CYOtherExpensesAmt |
| PY Total Expenses | $71,997 | PYTotalExpensesAmt |
| CY Total Expenses | $718,373 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$60,836 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$714,729 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $742,545 | TotalAssetsBOYAmt |
| Total Assets EOY | $714,456 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $27,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $713,700 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $715,545 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $756 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MINNESOTA SOCIETY OF CPAS EDUCATION FUND IS OPERATED EXCLUSIVELY TO ENGAGE IN, ADVANCE, SUPPORT AND ADMINISTER CHARITABLE AND EDUCATIONAL ACTIVITIES, CAUSES, AND PROJECTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $713,757 | ExpenseAmt |
| Grant | $713,700 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | GRANTED $713,700 TO 15 INSTITUTIONS OF HIGHER LEARNING IN MINNESOTA TO ESTABLISH ENDOWED SCHOLARSHIP FUNDS. THE FUNDS WILL GENERATE ANNUAL SCHOLARSHIPS FOR DISTRIBUTION TO ACCOUNTING STUDENTS MEETING ESTABLISHED CRITERIA. | Desc |
| Total Program Service Expenses | $713,757 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | Yes (1) | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Excess Business Holdings | 0 | ExcessBusinessHoldingsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FAYE HAYHURST | PersonNm |
| Phone | 9528312707 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 W 82ND STREET SUITE 600 | AddressLine1 |
| City | BLOOMINGTON | City |
| State | MN | State |
| ZIP Code | 55431 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JOHN EDSON | ||||||||
| CHAIR | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ELAINE HANSEN | ||||||||
| TREASURER | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| NANCY HEIMER | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MELANIE MOGG | ||||||||
| BOARD MEMBER | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER CARLSON | ||||||||
| BOARD MEMBER | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BETSY ADRIAN | ||||||||
| PRESIDENT | 0.00 | 40.00 | Yes (X) | $0 | $219,229 | $36,283 | ||
| FAYE HAYHURST | ||||||||
| DIRECTOR OF FINANCE | 0.00 | 40.00 | Yes (X) | $0 | $95,210 | $30,482 | ||
| BARBARA WENTE | ||||||||
| DIRECTOR OF EDUCATION | 0.00 | 40.00 | $0 | $112,433 | $26,008 | Yes (X) | ||
| LINDA WEDUL | ||||||||
| DIRECTOR-MEMBER RELATIONS | 0.00 | 40.00 | $0 | $114,528 | $28,634 | Yes (X) | ||
| GENO FRAGNITO | ||||||||
| DIRECTOR-GOVERNMENT RELATIONS | 0.00 | 40.00 | $0 | $100,266 | $17,813 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $641,666 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $139,220 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,970 | AllOtherContributionsAmt |
| Total Contributions | $1,970 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,674 | TotalRevenueColumnAmt |
| Exclusion | $1,674 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,644 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,674 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $713,700 | TotalAmt |
| Program Services | $713,700 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375 | TotalAmt |
| Management And General | $375 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,500 | TotalAmt |
| Management And General | $3,500 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150 | TotalAmt |
| Management And General | $150 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MISCELLANEOUS EXPENSE | $641 | $50 | $591 |
| POSTAGE | $7 | $7 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $718,373 | TotalAmt |
| Program Services | $713,757 | ProgramServicesAmt |
| Management And General | $4,616 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,124 | BOYAmt |
| EOY | $23,455 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $691,657 | BOYAmt |
| EOY | $691,001 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,581 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $836 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,954 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,393 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $742,545 | BOYAmt |
| EOY | $714,456 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,000 | BOYAmt |
| EOY | $713,700 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,000 | BOYAmt |
| EOY | $713,700 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $715,545 | BOYAmt |
| EOY | $756 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $715,545 | BOYAmt |
| EOY | $756 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $742,545 | BOYAmt |
| EOY | $714,456 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$714,729 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$60 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Certification | Yes (X) | CertificationInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MN SOCIETY OF CPAS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410783480 | EIN |
| Organization Type | 501(C)(6) | OrganizationTypeDesc |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Supported Org Notified | Yes (1) | SupportedOrgNotifiedInd |
| US Organized | Yes (1) | USOrganizedInd |
| Support | $0 | SupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,584 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$60 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$60 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,644 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,644 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $718,373 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $718,373 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $718,373 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ASC 740 DISCLOSURE FROM AUDITED FINANCIAL STATEMENTS: THE MINNESOTA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FUND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE EDUCATION FUND ALSO QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER APPLICABLE STATUTES OF THE STATE OF MINNESOTA. THE SOCIETY REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE SOCIETY RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES. THE SOCIETY HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES. THE SOCIETY IS OPEN TO EXAMINATION FOR TAX YEARS 2011 THROUGH 2013. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (15 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2 |
|---|---|---|---|---|---|---|---|---|
| AUGSBURG COLLEGE | ||||||||
| 2211 RIVERSIDE AVE | MINNEAPOLIS | MN | 55454 | 410694721 | 501(C)(3) | $27,450 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| BEMIDJI STATE UNIVERSITY FOUNDATION | ||||||||
| 1500 BIRCHMONT DR NE 17 | BEMIDJI | MN | 56601 | 237044156 | 501(C)(3) | $27,450 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| COLLEGE OF ST BENEDICT | ||||||||
| 37 S COLLEGE AVE | ST JOSEPH | MN | 56374 | 410969244 | 501(C)(3) | $27,450 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| COLLEGE OF ST SCHOLASTICA | ||||||||
| 1200 KENWOOD AVE | DULUTH | MN | 55811 | 410698301 | 501(C)(3) | $27,450 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| CONCORDIA COLLEGE - MOORHEAD | ||||||||
| 901 8TH ST SOUTH | MOORHEAD | MN | 56562 | 410693977 | 501(C)(3) | $27,450 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| GUSTAVUS ADOLPHUS COLLEGE | ||||||||
| 800 WEST COLLEGE AVENUE | ST PETER | MN | 56082 | 410695524 | 501(C)(3) | $27,450 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| METROPOLITAN STATE UNIVERSITY FOUNDATION | ||||||||
| 700 EAST SEVENTH STREET | ST PAUL | MN | 55106 | 237296162 | 501(C)(3) | $54,900 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| MINNESOTA STATE UNIVERSITY MANKATO FOUNDATION INC | ||||||||
| 121 ALUMNI FOUNDATION CENTER | MANKATO | MN | 56001 | 416033423 | 501(C)(3) | $82,350 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| MINNESOTA STATE UNIVERSITY MOORHEAD ALUMNI FOUNDATION | ||||||||
| 203 OWENS HALL | MOORHEAD | MN | 56563 | 237101061 | 501(C)(3) | $54,900 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| SAINT JOHN'S UNIVERSITY | ||||||||
| PO BOX 7222 | COLLEGEVILLE | MN | 56321 | 453656162 | 501(C)(3) | $54,900 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| ST CLOUD STATE UNIVERSITY FOUNDATION | ||||||||
| 720 4TH AVE S | ST CLOUD | MN | 56301 | 416019040 | 501(C)(3) | $82,350 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| UNIVERSITY OF MINNESOTA FOUNDATION CARLSON SCHOOL OF MANAGEMENT | ||||||||
| 321 19TH AVE S | MINNEAPOLIS | MN | 55455 | 416042488 | 501(C)(3) | $27,450 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| UNIVERSITY OF MINNESOTA FOUNDATION | ||||||||
| 315 DARLAND ADMINISTRATION BUILDING | DULUTH | MN | 55812 | 416042488 | 501(C)(3) | $82,350 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | 1049 UNIVERSITY DR |
| UNIVERSITY OF ST THOMAS | ||||||||
| 2115 SUMMIT AVE | ST PAUL | MN | 55105 | 410693970 | 501(C)(3) | $82,350 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| WINONA STATE UNIVERSITY FOUNDATION | ||||||||
| PO BOX 5838 | WINONA | MN | 55987 | 237079002 | 501(C)(3) | $27,450 | ESTABLISHMENT OF SCHOLARSHIP ENDOWMENT | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 15 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | DURING THE YEAR, THE ORGANIZATION APPROVED GRANTS TOTALLING $713,700 TO FIFTEEN INSTITUTIONS OF HIGHER LEARNING IN MINNESOTA TO ESTABLISH ENDOWED SCHOLARSHIP FUNDS AT THESE INSTITUTIONS. THE FUNDS WILL GENERATE ANNUAL SCHOLARSHIPS FOR DISTRIBUTION TO ACCOUNTING STUDENTS MEETING ESTABLISHED CRITERIA. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETSY ADRIAN | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $207,229 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $12,000 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $21,191 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $15,092 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $255,512 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail (15 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | Method Of FMV DeterminationMethodOfFMVDeterminationTxt | EINEIN | Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|---|
| AUGSBURG COLLEGE | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $27,450 | CASH | 410694721 | 2211 RIVERSIDE AVE | MINNEAPOLIS | MN | 55454 | 501(C)(3) |
| BEMIDJI STATE UNIVERSITY FOUNDATION | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $27,450 | CASH | 237044156 | 1500 BIRCHMONT DRIVE NE 17 | BEMIDJI | MN | 56601 | 501(C)(3) |
| COLLEGE OF ST BENEDICT | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $27,450 | CASH | 410969244 | 375 COLLEGE AVE | ST JOSEPH | MN | 56374 | 501(C)(3) |
| COLLEGE OF ST SCHOLASTICA | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $27,450 | CASH | 410698301 | 1200 KENWOOD AVE | DULUTH | MN | 55811 | 501(C)(3) |
| CONCORDIA COLLEGE - MOORHEAD | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $27,450 | CASH | 410693977 | 901 8TH ST S | MOORHEAD | MN | 56562 | 501(C)(3) |
| GUSTAVUS ADOLPHUS COLLEGE | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $27,450 | CASH | 410695524 | 800 WEST COLLEGE AVENUE | ST PETER | MN | 56082 | 501(C)(3) |
| METROPOLITAN STATE UNIVERSITY FOUNDATION | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $54,900 | CASH | 237296162 | 700 EAST SEVENTH STREET | ST PAUL | MN | 55106 | 501(C)(3) |
| MINNESOTA STATE UNIVERSITY MANKATO FOUNDATION INC | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $82,350 | CASH | 416033423 | 121 ALUMNI FOUNDATION CENTER | MANKATO | MN | 56001 | 501(C)(3) |
| MINNESOTA STATE UNIVERSITY MOORHEAD ALUMNI FOUNDATION | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $54,900 | CASH | 237101061 | 203 OWENS HALL | MOORHEAD | MN | 56563 | 501(C)(3) |
| SAINT JOHN'S UNIVERSITY | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $54,900 | CASH | 453656162 | PO BOX 7222 | COLLEGEVILLE | MN | 56321 | 501(C)(3) |
| ST CLOUD STATE UNIVERSITY FOUNDATION | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $82,350 | CASH | 416019040 | 720 4TH AVE S | ST CLOUD | MN | 56301 | 501(C)(3) |
| UNIVERSITY OF MINNESOTA FOUNDATION | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $27,450 | CASH | 416042488 | CARLSON SCHOOL OF MGMT 321 19 | MINNEAPOLIS | MN | 55455 | 501(C)(3) |
| UNIVERSITY OF MINNESOTA FOUNDATION | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $82,350 | CASH | 416042488 | 315 DARLAND ADMIN BLDG 1049 U | DULUTH | MN | 55812 | 501(C)(3) |
| UNIVERSITY OF ST THOMAS | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $82,350 | CASH | 410693970 | 2115 SUMMIT AVE | ST PAUL | MN | 55105 | 501(C)(3) |
| WINONA STATE UNIVERSITY FOUNDATION | |||||||||
| CASH ENDOWMENT FOR SCHOLARSHIPS | 2014-03-31 | $27,450 | CASH | 237079002 | PO BOX 5838 | WINONA | MN | 55987 | 501(C)(3) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | 0 | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | 0 | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | 0 | OwnerOfSuccessor2Ind |
| Receive Compensation2 | 0 | ReceiveCompensation2Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE N, PART II: | FormAndLineReferenceDesc |
| Explanation | DURING THE YEAR, THE ORGANIZATION ENDED ITS PROGRAM OF AWARDING ANNUAL COLLEGE SCHOLARSHIP GRANTS. INSTEAD, THE ORGANIZATION APPROVED GRANTS TOTALLING $713,700 TO FIFTEEN INSTITUTIONS OF HIGHER LEARNING IN MINNESOTA TO ESTABLISH ENDOWED SCHOLARSHIP FUNDS AT THESE INSTITUTIONS. THE FUNDS WILL GENERATE ANNUAL SCHOLARSHIPS FOR DISTRIBUTION TO ACCOUNTING STUDENTS MEETING ESTABLISHED CRITERIA. THESE GRANTS CONSTITUTED SUBSTANTIALLY ALL OF THE ORGANIZATION'S NET ASSETS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | DURING THE YEAR THE ORGANIZATION DISCONTINUED ITS EDUCATIONAL ACTIVITIES AND ITS USUAL PROGRAM OF AWARDING ANNUAL COLLEGE SCHOLARSHIP GRANTS. INSTEAD, THE ORGANIZATION APPROVED GRANTS TOTALLING $713,700 TO FIFTEEN INSTITUTIONS OF HIGHER LEARNING IN MINNESOTA TO ESTABLISH ENDOWED SCHOLARSHIP FUNDS AT THESE INSTITUTIONS. THE FUNDS WILL GENERATE ANNUAL SCHOLARSHIPS FOR DISTRIBUTION TO ACCOUNTING STUDENTS MEETING ESTABLISHED CRITERIA. THESE GRANTS CONSTITUTED SUBSTANTIALLY ALL OF THE ORGANIZATION'S NET ASSETS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE DIRECTORS OF THE EDUCATION FUND ARE COMPOSED OF FIVE MEMBERS, TWO FROM THE BOARD OF DIRECTORS OF THE MINNESOTA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (MNCPA), AND THREE WHO ARE MEMBERS OF THE MNCPA ELECTED BY THE BOARD OF THE MNCPA. THE PRESIDENT OF THE MNCPA SHALL SERVE AS AN EX OFFICIO MEMBER OF THE EDUCATION FUND BOARD WITHOUT VOTE. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDIT FIRM. THE RETURN IS REVIEWED IN DETAIL BY THE DIRECTOR OF FINANCE AND THE BOARD TREASURER. A COPY OF THE FILED RETURN IS DISTRIBUTED TO ALL BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE A CONFLICT OF INTEREST TO THE BOARD PRIOR TO THE TRANSACTION OR DECISION AFFECTED BY THE CONFLICT. AFTER DISCLOSURE, THE BOARD MEMBER IS ASKED TO LEAVE THE ROOM FOR THE DURATION OF THE DISCUSSION AND VOTE. BOARD MEMBERS ARE ALSO ASKED TO DISCLOSE ANY CONCERNS ABOUT THE APPEARANCE OF A CONFLICT OF INTEREST. THE BOARD CHAIR ANNUALLY REQUIRES EACH BOARD MEMBER TO SIGN A CONFLICT OF INTEREST STATEMENT. THE SIGNED STATEMENTS REMAIN ON FILE WITH THE ORGANIZATION'S PRESIDENT FOR THE FISCAL YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES, BUT IS PROVIDED CERTAIN SERVICES BY EMPLOYEES OF ITS 501(C)(6) AFFILIATE. IF SUCH SERVICES EXCEED A DE MINIMIS AMOUNT, THE ORGANIZATION IS ALLOCATED A SHARE OF WAGE AND SALARY EXPENSE FROM THE AFFILIATE. NO EXPENSES WERE ALLOCATED FROM THE AFFILIATE IN 2013. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 990 IS PUBLICLY AVAILABLE ON THE ORGANIZATION'S WEB SITE AT MNCPA.ORG. COPIES OF FORM 1023 AND FORM 990, ALONG WITH GOVERNING DOCUMENTS, ARE ALSO AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| FORM 990, PART VII, LINE 1: AVERAGE WEEKLY HOURS | PRESIDENT BETSY ADRIAN: WEEKLY HOURS - 100% FOR THE MNCPA. DIRECTOR OF FINANCE FAYE HAYHURST: WEEKLY HOURS - 100% FOR THE MNCPA. DIRECTOR OF EDUCATION BARBARA WENTE: WEEKLY HOURS - 100% FOR THE MNCPA. DIRECTOR OF MEMBER RELATIONS AND MARKETING LINDA WEDUL: WEEKLY HOURS - 100% FOR THE MNCPA. VOLUNTEER OFFICERS AND DIRECTORS: HOURS ARE ESTIMATED AT 2 TO 5 HOURS PER WEEK FOR THE EDUCATION FUND AND MNCPA. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MINNESOTA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 WEST 82ND STREET STE 600 | AddressLine1 |
| City | BLOOMINGTON | City |
| State | MN | State |
| ZIP Code | 55432 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410783480 | EIN |
| Primary Activities | PROFESSIONAL MEMBERSHIP ORGANIZATION | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |