{"success":true,"data":{"_id":356050182,"filings":[{"Organization":{"value":null,"Person":["JOHN MINNICH","TERESA POWELL","ROGER CRANE","JENNIFER KNECHT","ROBERT E REYNOLDS","JENNY NORRIS"],"Title":["PRESIDENT","PRESIDENT EL","TREASURER","PAST PRESIDE","SECRETARY","CFO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2016,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990EZ","affiliation":null,"foreign_countries":["India"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"8250 WOODFIELD CROSSING SUITE 100, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":55804,"Contributions":{"value":55795,"Other contributions":0,"Contributions from gifts and grants":55795,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9,"Investment income total":9,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":54002,"Grant expense":{"value":18124,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":18124,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":35878,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":180,"Itemized Expenses":35698,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":16538,"Non-interest bearing cash":0,"Savings and temp cash investments":6413,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":10125},"Liabilities":{"value":1500,"Sum of Total Liabilities":1500,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":15038,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03229159200057344,"percentile":0.4835040156488737},"Liabilities to Assets Ratio":{"score":0.09070020558713267,"percentile":0.3349706177804216},"Operating Reserve Ratio":{"score":0.3062479167438243,"percentile":0.16560471066692345},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.3989500575503214,"percentile":0.9685924748820709},"Asset Growth":{"score":0.08541567540074488,"percentile":0.6443458009037164},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.49365295818639654,"percentile":0.3062557408102539}},"source_xml":"201733479349200018_public.xml"},{"Organization":{"value":null,"Person":["JENNIFER KNECHT CPA","JOHN MINNICH CPA","JULIA CLARK CPA","TERESA L POWELL CPA","ROGER CRANE CPA"],"Title":["PRESIDENT","PRESIDENT EL","PAST PRESIDE","TREASURER","SECRETARY"],"Hours":[0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To solicit funds and to oversee their administration and distribution.","year":2014,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"8250 WOODFIELD CROSSING SUITE 100, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":15743,"Contributions":{"value":15737,"Other contributions":0,"Contributions from gifts and grants":15737,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6,"Investment income total":6,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":13390,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":13390,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":13390,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":17737,"Non-interest bearing cash":0,"Savings and temp cash investments":17035,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":702},"Liabilities":{"value":4000,"Sum of Total Liabilities":4000,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":13737,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1494632535094963,"percentile":0.6978887349264136},"Liabilities to Assets Ratio":{"score":0.22551728026160003,"percentile":0.23694248754164393},"Operating Reserve Ratio":{"score":1.3246452576549663,"percentile":0.5034392904655961},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4911406434556799,"percentile":0.3002749989350816}},"source_xml":"201503429349200810_public.xml"},{"Organization":{"value":null,"Person":["E ZENAI BROOKS","JAKE D DUNTON","ROBERT E REYNOLDS","DENISE J GATES","KEVIN E HUSTON","JENNIFER NORRIS","APRIL M HUEY","KEITH KIZER"],"Title":["PRESIDENT EL","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT","CFO","TREASURER","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2020,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990EZ","affiliation":null,"foreign_countries":["India"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"900 E 96TH ST SUITE 250, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":19549,"Contributions":{"value":10826,"Other contributions":0,"Contributions from gifts and grants":10826,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3463,"Investment income total":3463,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":5260,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":5260}},"Expenses":{"value":24620,"Grant expense":{"value":20500,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":20500,"Foreign grants":0},"Total professional fundraising expense":{"value":3472,"Fundraising professional":0,"Fees to independent contractors":3472},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":648,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":648,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":391107,"Non-interest bearing cash":0,"Savings and temp cash investments":378258,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":12849},"Liabilities":{"value":10000,"Sum of Total Liabilities":10000,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":381107,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2593994577727761,"percentile":0.12617780784110802},"Liabilities to Assets Ratio":{"score":0.025568450577463455,"percentile":0.4407437405056757},"Operating Reserve Ratio":{"score":15.885743298131601,"percentile":0.9303458044536472},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.08730335046066057,"percentile":0.7328508384028337},"Asset Growth":{"score":0.4775616488838362,"percentile":0.9695407150388847},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.47501647942588704,"percentile":0.263323429425306}},"source_xml":"202230499349200328_public.xml"},{"Organization":{"value":null,"Person":["E ZENAI BROOKS","JAKE D DUNTON","DENISE J GATES","JENNIFER NORRIS","APRIL M HUEY","KEVIN E HUSTON","KEITH KIZER","DENNIS HICKLE","WEIZHEN LI"],"Title":["PRESIDENT","SECRETARY","TRUSTEE","CFO","PRESIDENT EL","TRUSTEE","TREASURER","TRUSTEE","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2021,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990EZ","affiliation":null,"foreign_countries":["India"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"900 E 96TH ST SUITE 250, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":85774,"Contributions":{"value":74326,"Other contributions":0,"Contributions from gifts and grants":74326,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4605,"Investment income total":4605,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6843,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":6843}},"Expenses":{"value":116484,"Grant expense":{"value":25500,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":25500,"Foreign grants":0},"Total professional fundraising expense":{"value":4771,"Fundraising professional":0,"Fees to independent contractors":4771},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":63592,"Current officers":63592,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":22621,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":2529,"Itemized Expenses":20092,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":388806,"Non-interest bearing cash":0,"Savings and temp cash investments":388094,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":712},"Liabilities":{"value":52431,"Sum of Total Liabilities":52431,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":336375,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.35803390304754357,"percentile":0.09832740230204584},"Liabilities to Assets Ratio":{"score":0.13485131402293174,"percentile":0.2950821653368467},"Operating Reserve Ratio":{"score":3.3378489749665192,"percentile":0.7344397292057672},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.11037604456824514,"percentile":0.7859863135388346},"Asset Growth":{"score":0.39194131705536117,"percentile":0.9525670855356876},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4487609105788657,"percentile":0.2088050055365759}},"source_xml":"202340679349201424_public.xml"},{"Organization":{"value":null,"Person":["DANIEL ANDREWS CPA","JULIA CLARK CPA","JENNIFER KNECHT CPA","JOHN MINNICH CPA","TERESA L POWELL CPA"],"Title":["PAST PRESIDE","PRESIDENT","PRESIDENT-EL","TREASURER","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To solicit funds and to oversee their administration and distribution.","year":2013,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"8250 WOODFIELD CROSSING SUITE 100 ROOM/SUITE 100, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":20124,"Contributions":{"value":20117,"Other contributions":0,"Contributions from gifts and grants":20117,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7,"Investment income total":7,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":23300,"Grant expense":{"value":23000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":23000,"Foreign grants":0},"Total professional fundraising expense":{"value":300,"Fundraising professional":0,"Fees to independent contractors":300},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":11384,"Non-interest bearing cash":0,"Savings and temp cash investments":11039,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":345},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":11384,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.15782150665871597,"percentile":0.17573800935418846},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.48858369098712445,"percentile":0.24625691581624973},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.3945239922326311,"percentile":0.11291515069945642}},"source_xml":"201540449349200514_public.xml"},{"Organization":{"value":null,"Person":["KEITH M KIZER CPA","DENISE J GATES CPA","DENNIS J HICKLE CPA CGMA","PATRICK J MAYNOR CPA","APRIL M HUEY CPA","THOMAS E BAYER CPA CEXP","JENNIFER A NEAL CPA CGMA","ERLAND C PORTER CPA","COURTNEY KINCAID","JENNIFER NORRIS"],"Title":["CHAIR","CHAIR ELECT","TREASURER","SECRETARY","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","CEO & PRESID","CFO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,46719,28466],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,46719,28466]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2023,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"KEITH M KIZER CPA","year_formation":1963,"state_legal_domicile":"IN","total_volunteers":15,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"900 E 96TH ST SUITE 250, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":158407,"Contributions":{"value":145869,"Other contributions":145869,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12538,"Investment income total":10576,"Net investment gain":1962,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":194937,"Grant expense":{"value":38187,"Grants to domestic orgs":7500,"Grants to domestic individuals":30687,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":115161,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":115161,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":41589,"Management services":0,"Legal":1304,"Accounting":2600,"Lobbying services":0,"Investment management fees":3138,"Other services":15000,"Advertising":0,"Office expenses":1464,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":1559,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":16524,"MEMBER EVENTS":11683,"DUES & SUBSCRIPTIONS":3918,"GIFTS/LOGO ITEMS":473,"BANK FEES":450},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":157634,"Management And General Expenses":37303,"Fundraising Expenses":0}},"Assets":{"value":511758,"Non-interest bearing cash":140051,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":16028,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":355679,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":176858,"Sum of Total Liabilities":0,"Accounts payable, accrued":131858,"Grants payable":0,"Deferred, revenue":45000,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":334900,"Net assets without donor restriction":334900,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8086407403417515,"percentile":0.6364328985845826},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2306084958366739,"percentile":0.13725678814530154},"Liabilities to Assets Ratio":{"score":0.3455891261103881,"percentile":0.1836829129201469},"Operating Reserve Ratio":{"score":2.6252481570969084,"percentile":0.6827484171705644},"Officer Compensation Ratio":{"score":0.38568870968569335,"percentile":0.12298325752717765},"Program Expense Growth":{"score":0.4610792735614012,"percentile":0.9206825872471404},"Revenue Growth":{"score":0.14693808804739228,"percentile":0.8443930051953455},"Asset Growth":{"score":0.2853855343067201,"percentile":0.9120921760433013},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6154728079503117,"percentile":0.6501030021100384}},"source_xml":"202530489349300918_public.xml"},{"Organization":{"value":null,"Person":["KEITH M KIZER CPA","DENISE J GATES CPA","THOMAS E BAYER CPA CEXP","DENNIS J HICKLE CPA CGMA","TAISHA DESOUZA","ANDREW MANSARAY","JENNIFER A NEAL CPA CGMA","ERLAND C PORTER CPA","COURTNEY KINCAID","JENNIFER NORRIS"],"Title":["IMMEDIATE PA","CHAIR","CHAIR ELECT","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT &","CFO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,48553,28145],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,48553,28145]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2024,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"DENISE J GATES CPA","year_formation":1963,"state_legal_domicile":"IN","total_volunteers":15,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"900 E 96TH ST SUITE 250, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":208666,"Contributions":{"value":190260,"Other contributions":190260,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":18406,"Investment income total":11641,"Net investment gain":6765,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":268525,"Grant expense":{"value":31550,"Grants to domestic orgs":0,"Grants to domestic individuals":31550,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":109733,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":109733,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":127242,"Management services":0,"Legal":0,"Accounting":8900,"Lobbying services":0,"Investment management fees":3703,"Other services":92000,"Advertising":0,"Office expenses":2720,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":546,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":19373,"MEMBER EVENTS":14176,"DUES & SUBSCRIPTIONS":3861,"BANK FEES":920,"GIFTS/LOGO ITEMS":416},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":150148,"Management And General Expenses":118377,"Fundraising Expenses":0}},"Assets":{"value":452430,"Non-interest bearing cash":37272,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":25090,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":390068,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":156153,"Sum of Total Liabilities":0,"Accounts payable, accrued":126153,"Grants payable":0,"Deferred, revenue":30000,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":296277,"Net assets without donor restriction":296277,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5591583651429104,"percentile":0.48588691161898934},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.28686513375442096,"percentile":0.11706614596145376},"Liabilities to Assets Ratio":{"score":0.34514289503348583,"percentile":0.18384883315061623},"Operating Reserve Ratio":{"score":1.6848710548366075,"percentile":0.5704131493521256},"Officer Compensation Ratio":{"score":0.285627036588772,"percentile":0.20104446930888523},"Program Expense Growth":{"score":0.3878389797910458,"percentile":0.8985163680236777},"Revenue Growth":{"score":0.16975130830261173,"percentile":0.8703487351516063},"Asset Growth":{"score":0.24226452240794294,"percentile":0.8844062243557088},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5667006290952966,"percentile":0.5069297691796808}},"source_xml":"202620689349301732_public.xml"},{"Organization":{"value":null,"Person":["TERESA POWELL","ROGER CRANE","KEVIN HUSTON","ROBERT E REYNOLDS","JENNIFER NORRIS"],"Title":["PAST PRESIDE","PRESIDENT","TREASURER","PRESIDENT-EL","CFO"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2018,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990EZ","affiliation":null,"foreign_countries":["India"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"900 E 96TH ST SUITE 250, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":60777,"Contributions":{"value":60710,"Other contributions":0,"Contributions from gifts and grants":60710,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":67,"Investment income total":67,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":57470,"Grant expense":{"value":15500,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":15500,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":41970,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1097,"Itemized Expenses":40873,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":32183,"Non-interest bearing cash":0,"Savings and temp cash investments":28604,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3579},"Liabilities":{"value":850,"Sum of Total Liabilities":850,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":31333,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0544120308669398,"percentile":0.534707079880302},"Liabilities to Assets Ratio":{"score":0.026411459466177796,"percentile":0.43842679763303527},"Operating Reserve Ratio":{"score":0.5599965199234384,"percentile":0.275528423229261},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.22419332769496803,"percentile":0.9126900870165077},"Asset Growth":{"score":0.2266518792775545,"percentile":0.8719203370390546},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5307941199996078,"percentile":0.40264435744221994}},"source_xml":"201903449349200215_public.xml"},{"Organization":{"value":null,"Person":["JENNIFER NORRIS","DENNIS J HICKLE CPA CGMA","APRIL M HUEY CPA","DENISE J GATES CPA","E ZENAI BROOKS CPA","KEITH M KIZER CPA","PATRICK J MAYNOR CPA","WEIZHEN LI CPA","JAKE D DUNTON CPA-RETIRED"],"Title":["CFO","TRUSTEE","PRESIDENT","SECRETARY","TRUSTEE","PRESIDENT EL","TRUSTEE","TRUSTEE","TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[26333,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[26333,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2022,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"APRIL M HUEY CPA","year_formation":1963,"state_legal_domicile":"IN","total_volunteers":8,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"900 E 96TH ST SUITE 250, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":84435,"Contributions":{"value":95622,"Other contributions":95622,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-11187,"Investment income total":8917,"Net investment gain":-20104,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":119677,"Grant expense":{"value":32500,"Grants to domestic orgs":0,"Grants to domestic individuals":32500,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":59521,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":59521,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":27656,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":2762,"Other services":0,"Advertising":0,"Office expenses":3331,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":21563,"MEMBER EVENTS":15860,"DUES & SUBSCRIPTIONS":3450,"GIFTS/LOGO ITEMS":1953,"BANK FEES":300},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":100447,"Management And General Expenses":19230,"Fundraising Expenses":0}},"Assets":{"value":426612,"Non-interest bearing cash":110899,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":912,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":314801,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":89231,"Sum of Total Liabilities":0,"Accounts payable, accrued":74231,"Grants payable":0,"Deferred, revenue":15000,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":337381,"Net assets without donor restriction":328665,"Net assets with donor restriction":8716,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8393174962607686,"percentile":0.67757566481113},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.4173861550304968,"percentile":0.08667695604297734},"Liabilities to Assets Ratio":{"score":0.20916195512550045,"percentile":0.24581532791573055},"Operating Reserve Ratio":{"score":3.564694970629277,"percentile":0.7473428533146709},"Officer Compensation Ratio":{"score":0.2200339246471753,"percentile":0.2820619013873674},"Program Expense Growth":{"score":0.5454545454545454,"percentile":0.9412095619455338},"Revenue Growth":{"score":0.11088100115146407,"percentile":0.7869922345584964},"Asset Growth":{"score":0.3284800283480609,"percentile":0.932173329404538},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6326435690372402,"percentile":0.6972533903902961}},"source_xml":"202430439349302258_public.xml"},{"Organization":{"value":null,"Person":["JOHN MINNICH","TERESA POWELL","ROGER CRANE","KEVIN HUSTON","ROBERT E REYNOLDS","JENNIFER NORRIS"],"Title":["PAST PRESIDE","PRESIDENT","PRESIDENT EL","SECRETARY","TREASURER","CFO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2017,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990EZ","affiliation":null,"foreign_countries":["India"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"900 E 96TH ST SUITE 250, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":61929,"Contributions":{"value":61913,"Other contributions":0,"Contributions from gifts and grants":61913,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":16,"Investment income total":16,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":48941,"Grant expense":{"value":16000,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":16000,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":32941,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1136,"Itemized Expenses":31805,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":42376,"Non-interest bearing cash":0,"Savings and temp cash investments":19173,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":23203},"Liabilities":{"value":14350,"Sum of Total Liabilities":14350,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":28026,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.20972403881864715,"percentile":0.7658646510195593},"Liabilities to Assets Ratio":{"score":0.33863507645837265,"percentile":0.18631141711444646},"Operating Reserve Ratio":{"score":0.8658588913181178,"percentile":0.38389906429715986},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.3025027762422155,"percentile":0.9468757235394197},"Asset Growth":{"score":0.29414468908782965,"percentile":0.9166856144130343},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5785286986597344,"percentile":0.5420770768959098}},"source_xml":"201920129349200302_public.xml"},{"Organization":{"value":null,"Person":["E ZENAI BROOKS","ROGER B CRANE","ROBERT E REYNOLDS","JENNIFER K RYAN","KEVIN E HUSTON","JENNIFER NORRIS","JESSA P MANALO","APRIL M HUEY"],"Title":["TRUSTEE","PAST PRESIDE","PRESIDENT","TREASURER","PRESIDENT-EL","CFO","SECRETARY","TRUSTEE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2019,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990EZ","affiliation":null,"foreign_countries":["India"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"900 E 96TH ST SUITE 250, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":75365,"Contributions":{"value":75271,"Other contributions":0,"Contributions from gifts and grants":75271,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":94,"Investment income total":94,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":51584,"Grant expense":{"value":15500,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":15500,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":36084,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1131,"Itemized Expenses":34953,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":363690,"Non-interest bearing cash":0,"Savings and temp cash investments":361838,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1852},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":363690,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3155443508259802,"percentile":0.8445009343386841},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":7.05044199751861,"percentile":0.8539872306603191},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.19593531147685397,"percentile":0.8933818907899573},"Asset Growth":{"score":0.5573419765303547,"percentile":0.9791343959210805},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.6884065018780523,"percentile":0.8285841304556071}},"source_xml":"202140149349200214_public.xml"},{"Organization":{"value":null,"Person":["JOHN MINNICH","TERRY POWELL","ROGER CRANE","JENNIFER KNECHT"],"Title":["PRESIDENT","PRESIDENT EL","TREASURER","PAST PRESIDE"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2015,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990EZ","affiliation":null,"foreign_countries":["India"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"8250 WOODFIELD CROSSING SUITE 100, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":50813,"Contributions":{"value":50800,"Other contributions":0,"Contributions from gifts and grants":50800,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13,"Investment income total":13,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":51314,"Grant expense":{"value":15499,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":15499,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":35815,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":36,"Itemized Expenses":35779,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":15290,"Non-interest bearing cash":0,"Savings and temp cash investments":13096,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2194},"Liabilities":{"value":2054,"Sum of Total Liabilities":2054,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":13236,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.009859681577549052,"percentile":0.36069325097484467},"Liabilities to Assets Ratio":{"score":0.13433616742969262,"percentile":0.29547812065227547},"Operating Reserve Ratio":{"score":0.2979693650855517,"percentile":0.16178761055150911},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.5310740655283803,"percentile":0.9831826691538925},"Asset Growth":{"score":0.13192677489811083,"percentile":0.7512966005920668},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.47295834195533903,"percentile":0.25885017207681893}},"source_xml":"201730099349200618_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["KEITH M KIZER CPA","DENISE J GATES CPA","THOMAS E BAYER CPA CEXP","DENNIS J HICKLE CPA CGMA","TAISHA DESOUZA","ANDREW MANSARAY","JENNIFER A NEAL CPA CGMA","ERLAND C PORTER CPA","COURTNEY KINCAID","JENNIFER NORRIS"],"Title":["IMMEDIATE PA","CHAIR","CHAIR ELECT","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","PRESIDENT &","CFO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,48553,28145],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,48553,28145]},"Basic":{"value":null,"mission":"To raise funds and provide financial assistance for programs designed to encourage accounting careers and to promote education-related activities for the benefit of indiana cpa society members.","year":2024,"name":"INDIANA CPA EDUCATIONAL FOUNDATION","phone":3177265000,"website":"WWW.INCPAS.ORG","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"DENISE J GATES CPA","year_formation":1963,"state_legal_domicile":"IN","total_volunteers":15,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"900 E 96TH ST SUITE 250, INDIANAPOLIS, IN, 46240, USA","city":"INDIANAPOLIS","state":"IN","country":"USA","zip_code":46240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":208666,"Contributions":{"value":190260,"Other contributions":190260,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":18406,"Investment income total":11641,"Net investment gain":6765,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":268525,"Grant expense":{"value":31550,"Grants to domestic orgs":0,"Grants to domestic individuals":31550,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":109733,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":109733,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":127242,"Management services":0,"Legal":0,"Accounting":8900,"Lobbying services":0,"Investment management fees":3703,"Other services":92000,"Advertising":0,"Office expenses":2720,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":546,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":19373,"MEMBER EVENTS":14176,"DUES & SUBSCRIPTIONS":3861,"BANK FEES":920,"GIFTS/LOGO ITEMS":416},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":150148,"Management And General Expenses":118377,"Fundraising Expenses":0}},"Assets":{"value":452430,"Non-interest bearing cash":37272,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":25090,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":390068,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":156153,"Sum of Total Liabilities":0,"Accounts payable, accrued":126153,"Grants payable":0,"Deferred, revenue":30000,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":296277,"Net assets without donor restriction":296277,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5591583651429104,"percentile":0.48588691161898934},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.28686513375442096,"percentile":0.11706614596145376},"Liabilities to Assets Ratio":{"score":0.34514289503348583,"percentile":0.18384883315061623},"Operating Reserve Ratio":{"score":1.6848710548366075,"percentile":0.5704131493521256},"Officer Compensation Ratio":{"score":0.285627036588772,"percentile":0.20104446930888523},"Program Expense Growth":{"score":0.3878389797910458,"percentile":0.8985163680236777},"Revenue Growth":{"score":0.16975130830261173,"percentile":0.8703487351516063},"Asset Growth":{"score":0.24226452240794294,"percentile":0.8844062243557088},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5667006290952966,"percentile":0.5069297691796808}},"source_xml":"202620689349301732_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}