2024-05-03T11:09:26-05:00 2023-06-30 WITHUMSMITHBROWNPC 200 S ORANGE AVESTE 1200 ORLANDO FL 328013400 990 2022-07-01 596152454 FICPA Scholarship Foundation Inc % SHELLY WEIR FICP 8502242727 250 s orange ave Suite 300P ORLANDO FL 32801 SHELLY WEIR PRESIDENT/CEO 8502242727 2024-05-15 true SHELLY WEIR 999009999 ERIK A HALLUSKA CPA P01954172 4078491569 2 2022 2023-04-26 12:10:37Z SHELLY WEIR 250 s orange ave 300P ORLANDO FL 32801 2250550 false X WWW.FICPASCHOLARSHIPFOUNDATION.ORG X 1959 FL OUR MISSION IS TO PROVIDE SUPPORT AND FOSTER SUCCESS FOR CURRENT AND FUTURE CPAS. 30 30 0 50 0 0 113129 102485 0 0 137255 596167 67200 79991 317584 778643 199575 167450 0 0 12745 24601 0 0 24601 52948 34297 265268 226348 52316 552295 3024093 3218198 267695 219022 2756398 2999176 X OUR MISSION IS TO PROVIDE SUPPORT AND FOSTER SUCCESS FOR CURRENT AND FUTURE CPAS. false false 167450 167450 SCHOLARSHIPS: 1. FICPA EDUCATIONAL FOUNDATION SCHOLARSHIPS TO 4TH & 5TH YEAR ACCOUNTING STUDENTS IN FLORIDA COLLEGES AND UNIVERSITIES WHO PLAN TO BECOME CPAS AND PRACTICE IN THE STATE OF FLORIDA. (ONE SEMESTER) 2. 1040K WALK/RUN SCHOLARSHIPS TO 4TH & 5TH YEAR, AFRICAN-AMERICAN ACCOUNTING STUDENTS IN THE SOUTH FLORIDA AREA WHO PLAN TO BECOME CPAS AND PRACTICE IN THE STATE OF FLORIDA. (ONE SEMESTER) 3. WALTER A. FRIEDLY MEMORIAL SCHOLARSHIPS TO 4TH & 5TH YEAR ACCOUNTING STUDENTS FROM PALM BEACH, BROWARD, MIAMI-DADE AND MONROE COUNTIES IN FLORIDA WHO PLAN TO BECOME CPAS AND PRACTICE IN THE STATE OF FLORIDA. (ONE SEMESTER) 4. JAMES WILCOX AFRICAN-AMERICAN 5TH YEAR SCHOLARSHIPS TO ACCOUNTING MAJORS BEGINNING A 5TH YEAR/MASTERS PROGRAM IN FLORIDA COLLEGES AND UNIVERSITIES WHO DESIRE TO BECOME CPAS AND PRACTICE IN THE STATE OF FLORIDA. (ONE YEAR/TWO SEMESTERS) GRANTS: 1. WALTER A. FRIEDLY MEMORIAL SCHOLARSHIPS ARE FUNDED FROM THE WALTER A. FRIEDLY MEMORIAL SCHOLARSHIP FUND ESTABLISHED THROUGH THE COMMUNITY FOUNDATION OF BROWARD. 2. JAMES WILCOX AFRICAN-AMERICAN 5TH YEAR SCHOLARSHIPS ARE FUNDED FROM A ONE MILLION DOLLAR MATCHING GRANT FROM THE COULTER FOUNDATION. 167450 true true false false false false false false false true false false false false false true true false false false false false false false true false false false true true false false false false false false false false false false false false false true false true false true 0 0 0 false false false false false false false false false false false false X 30 30 false false false false false true false true true false false true true true true true true false false false FL X SHELLY WEIR 8502242727 250 S ORANGE AVE STE 300P ORLANDO FL 32801 Shelly Weir President/CEO 1.0 40.0 X 0 352458 39067 Donna Son Chief Operating Officer 1.0 40.0 X 0 208927 20091 Paul Brown Director of Technical Services 0.0 40.0 X 0 141064 32600 Kristin HIgh Chief Financial officer 1.0 40.0 X 0 137296 24023 Ivey Rose Smith VP of Membership 0.0 40.0 X 0 113121 34726 Justin Thames Chief External Affairs Officer 1.0 40.0 X 0 126070 5580 Carrie Summerlin Chief Growth & Innov. Officer 1.0 40.0 X 0 121717 8805 Mia Thomas SR Director of Learning 1.0 40.0 X 0 108888 8578 Carshena Allison Chair 1.0 0.0 X X 0 0 0 Silvana Capaldi Programs Committee Chair 1.0 0.0 X X 0 0 0 Gary Margolis Finance Committee Chair 1.0 0.0 X X 0 0 0 Steve Morrison Fundraising Committee Chair 1.0 0.0 X X 0 0 0 Will Quilliam Governance Committee Chair 1.0 0.0 X X 0 0 0 Elizabeth Carlson Trustee 1.0 0.0 X 0 0 0 Jason Chorlins Trustee 1.0 0.0 X 0 0 0 David Cumberland Trustee 1.0 0.0 X 0 0 0 Lorie Gleim Trustee 1.0 0.0 X 0 0 0 Michael Halfast Trustee 1.0 0.0 X 0 0 0 Paul Hays Trustee 1.0 0.0 X 0 0 0 Celina Jozsi Trustee 1.0 0.0 X 0 0 0 Nancy Juron Trustee 1.0 0.0 X 0 0 0 Jennifer Keller Trustee 1.0 3.0 X 0 0 0 Jason Klein Trustee 1.0 0.0 X 0 0 0 Kylan McNemar Trustee 1.0 0.0 X 0 0 0 Binita Mehta Trustee 1.0 0.0 X 0 0 0 Frank Morera Trustee 1.0 0.0 X 0 0 0 Joseph Murray Trustee 1.0 0.0 X 0 0 0 Brandon Perry Trustee 1.0 0.0 X 0 0 0 Amanda Porupski Trustee 1.0 0.0 X 0 0 0 Sean Robinson Trustee 1.0 0.0 X 0 0 0 Marie Rosier Trustee 1.0 0.0 X 0 0 0 Maria Rust Trustee 1.0 0.0 X 0 0 0 Amy Santos Trustee 1.0 0.0 X 0 0 0 RIck Shapiro Trustee 1.0 0.0 X 0 0 0 Rick Smith Trustee 1.0 0.0 X 0 0 0 Paola Suarez Trustee 1.0 0.0 X 0 0 0 Carey Vasallo Trustee 1.0 0.0 X 0 0 0 Alan West Trustee 1.0 0.0 X 0 0 0 0 1309541 173470 0 false true false 0 102485 102485 0 72539 0 72539 0 0 0 0 0 1858823 1335195 523628 523628 523628 214999 136712 78287 78287 0 0 0 0 0 0 OTHER INCOME 900099 1704 1704 1704 778643 1704 0 674454 0 167450 167450 0 0 0 0 24601 24601 0 0 0 0 0 21112 21112 0 0 0 0 2708 2708 118 118 667 667 0 0 635 635 0 0 0 0 0 0 DUES AND SUBSCRIPTIONS 106 106 MISCELLANEOUS 1977 1977 TAXES AND LICENSES 266 266 FACILITY AND ADMINISTRATIVE 37 37 6671 6671 226348 167450 34297 24601 X 296463 185194 0 0 78391 53388 7402 15035 0 0 0 0 0 0 0 0 15618 12540 0 0 2626219 2952041 0 0 0 0 0 0 0 0 3024093 3218198 225059 197647 0 0 42636 21375 0 0 0 0 0 0 0 0 0 0 0 0 267695 219022 X 629096 762553 2127302 2236623 2756398 2999176 3024093 3218198 552295 -309517 X false true X true false X 110317 115942 150147 113129 102485 592020 0 0 0 0 110317 115942 150147 113129 102485 592020 9390 16114 10782 24636 26648 87570 0 9390 16114 10782 24636 26648 87570 504450 52929 92760 50023 55043 72539 323294 0 52929 92760 50023 55043 72539 323294 0 164261 58060 79791 67200 79991 449303 327507 266762 279961 235372 255015 1364617 0.36966 0.42990 0.23691 0.22410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2169741 7432 112520 96723 2192970 2428845 37917 -297021 2169741 1996860 73381 358604 2428845 1979723 23688 -6551 1996860 1872927 34817 71979 1979723 0.11360 0.88640 false false 0 0 X 836028 -309517 230190 136712 57385 778643 778643 593250 230190 136712 366902 226348 226348 PART X, LINE 2: The Foundation is a nonprofit organization exempt from federal taxes on income other than unrelated business income under Section 501(c)(3) of the Internal Revenue Code. The Foundation experienced no taxes as a result of unrelated business income for the years ended June 30, 2023 and 2022. The Foundation is not classified as a private foundation by the Internal Revenue Service. Accounting principles generally accepted in the United States of America prescribe requirements for the recognition of income taxes in financial statements, and the amounts recognized are affected by income tax positions taken by the Foundation in its tax returns. The Foundation's status as an exempt organization is defined as an income tax position under these requirements. While management believes it has complied with the Internal Revenue Code, the sustainability of some income tax positions taken by the Foundation in its tax returns may be uncertain. There are minimum thresholds of likelihood that uncertain tax positions are required to meet before being recognized in the financial statements. Management does not believe that the Foundation has any material uncertain tax positions at June 30, 2023. In the event interest and penalties were due relating to an unsustainable tax position, they would be treated as a component of income tax expense. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES - $136,712 PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES - $136,712 PART V, LINE 4: AS A RELATED ORGANIZATION TO THE INSTITUTE, THE FLORIDA INSTITUTE OF CERTIFIED OF PUBLIC ACCOUNTANTS' SCHOLARSHIP FOUNDATION'S ENDOWMENT CONSISTS OF MULTIPLE INDIVIDUAL FUNDS AND BOARD DESIGNATED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENTS ARE ALL FULLY FUNDED AT JUNE 30, 2023. Scholarship Nig 57232 57232 6108 28558 5418 1585 CPA 1040K RUN 17310 17310 3443 5193 217 598 230 5 140457 140457 7813 40768 24871 6179 5731 214999 214999 11256 52069 53646 12195 7546 136712 78287 true GENERAL SCHOLARSHIPS 58 130000 WALTER A. FRIENDLY SCHOLARSHIP 1 4000 JAMES WILCOX AFRICAN-AMERICA 5TH YE 6 26250 CPA 1040K RUN/WALK SCHOLARSHIP 1 6000 Tommye Baire Grant 1 1200 X X X false false false false false false false false false Shelly Weir President/CEO 0 279058 0 65000 0 8400 0 8365 0 30702 0 391525 0 0 Donna Son Chief Operating Officer 0 192594 0 16333 0 0 0 5055 0 15036 0 229018 0 0 Kristin HIgh Chief Financial officer 0 133499 0 3797 0 0 0 4263 0 19760 0 161319 0 0 Paul Brown Director of Technical Services 0 135625 0 5439 0 0 0 5115 0 27485 0 173664 0 0 PART I, LINE 3: THE ORGANIZATION RELIED ON A RELATED ORGANIZATION TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION. THE METHODS USED INCLUDE A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT AND APPROVAL BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A: A NOMINATING COMMITTEE ELECTS THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11: A SMALL SUBCOMMITTEE REVIEWS FORM 990 IN DETAIL AND THEN THE FULL BOARD HAS A CHANCE TO REVIEW IN DRAFT FORM BEFORE FILED. FORM 990, PART VI, SECTION B, LINE 12C: ANNUALLY, THE ORGANIZATION ASKS ALL THE TRUSTEES TO REVIEW THE POLICY AND SIGN THAT THEY HAVE DONE SO. IF THERE ARE ANY CONFLICTS, THAT SHOULD BE NOTATED. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES IN THE PROCESS FROM THE PRIOR YEAR. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION TO FACILITATE ACCESS TO THE RESOURCES NECESSARY TO SUPPORT PROGRAMS THAT DEVELOP CURRENT AND FUTURE ACCOUNTING PROFESSIONALS, ENHANCE LIFE-LONG LEARNING AND TO SERVE AS GOOD STEWARDS OF THE FUNDS ENTRUSTED TO US. FLORIDA INSTITUTE OF CERTIFIED PUBLIC 250 SOUTH ORANGE AVE 300P ORLANDO FL 32801 590578470 MEMBERS ASSO FL 501(C)(6) N/A NA false false false false false false false false false false false false true false true true true false false false FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNT O 230190 IN-KIND CONTRIB