2025-01-29T10:07:59-05:00 2024-06-30 571021392 SCOTT AND COMPANY LLC PO BOX 8388 COLUMBIA SC 29202 990 2023-07-01 237037145 SOUTH CAROLINA ASSOCIATION OF CPAS EDUCATIONAL FUND SOUT 8037914181 1300 12TH STREET SUITE D CAYCE SC 29033 CHRISTOPHER D JENKINS CAE CEO 8037914181 2025-01-28 true true JOHN M PRICE JR P00100665 8032566021 2025-01-28 2023 2025-03-06 01:10:19Z CHRISTOPHER D JENKINS CAE 1300 12TH STREET SUITE D CAYCE SC 29033 306802 false X WWW.SCACPA.ORG X 1964 SC THE MISSION OF THE SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS EDUCATIONAL FUND, INC., IS TO INSPIRE STUDENTS TO PURSUE CAREERS IN ACCOUNTING AND TO PROVIDE OPPORTUNITIES FOR ASPIRING ACCOUNTING STUDENTS ATTENDING SOUTH CAROLINA COLLEGES AND UNIVERSITIES TO ATTAIN THE CPA STATUS. 5 5 0 5 0 26579 44083 0 13994 22250 0 40573 66333 58250 77500 0 0 0 0 1405 1169 59655 78669 -19082 -12336 954050 999026 0 954050 999026 X THE MISSION OF THE SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS EDUCATIONAL FUND, INC., IS TO INSPIRE STUDENTS TO PURSUE CAREERS IN ACCOUNTING AND TO PROVIDE OPPORTUNITIES FOR ASPIRING ACCOUNTING STUDENTS ATTENDING SOUTH CAROLINA COLLEGES AND UNIVERSITIES TO ATTAIN THE CPA STATUS. false false 78669 77500 THE SOUTH CAROLINA ASSOCIATION OF CPAS (SCACPA) EDUCATIONAL FUND IS USED TO PROVIDE SCHOLARSHIPS TO STUDENTS WHO ARE IN AN ACCOUNTING PROGRAM. 78669 true false false false false false false false false true false false false false false true false true false false false false false false false false false false true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false false X 5 5 false false false false true true false true true false false true true true true true true false false false SC X JACQUELYN M CURTIN CPA 8037914181 1300 12TH STREET SUITE D CAYCE SC 29033 LUANN S HUNDLEY CPA CHAIR 1.00 X X 0 0 0 JAMES D BARNES CPA CGMA TRUSTEE 1.00 X 0 0 0 JOHN C BATES CPA TRUSTEE 1.00 X 0 0 0 ALLEN A HODGES CPA TRUSTEE 1.00 X 0 0 0 WENDY M REDMON CPA TRUSTEE 1.00 X 0 0 0 CHRISTOPHER D JENKINS CAE CEO 40.00 X 0 221757 32549 JACQUELYN M CURTIN CPA STAFF LIASON 1.00 X 0 154289 21433 376046 53982 false true false 44083 44083 24635 24635 238084 240469 -2385 -2385 -2385 66333 22250 77500 77500 1000 1000 DUES & SUBSCRIPTIONS 169 169 78669 78669 0 0 15523 9542 10050 28349 10493 8653 5000 235 912984 952247 954050 999026 0 0 X 592562 608892 361488 390134 954050 999026 954050 999026 -12336 66317 -9005 X false true X true false X 41212 21820 56417 26579 44083 190111 41212 21820 56417 26579 44083 190111 190111 12049 16960 19764 23109 24635 96517 286628 0.66330 0.69580 X 954050 44083 79562 77500 1169 999026 922807 26579 64319 58250 1405 954050 1052929 56417 -106865 78028 1646 922807 911888 21820 174521 55000 300 1052929 886153 41212 28523 44000 911888 0.60950 0.12020 0.27030 false false X 123645 66317 66317 57328 9005 9005 66333 78669 78669 78669 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS TAX-EXEMPT UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, ("IRC"), THE EDUCATIONAL FUND AND PAC ARE TAX-EXEMPT UNDER SECTIONS 501(C)(3) AND SECTION 527, RESPECTIVELY, OF THE IRC. THE ASSOCIATION IS ALSO EXEMPT FROM SOUTH CAROLINA STATE INCOME TAXES. IN ADDITION, THE EDUCATIONAL FUND HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE ("IRS") NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. US GAAP REQUIRES MANAGEMENT TO EVALUATE INCOME TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE AN INCOME TAX LIABILITY (OR ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUBSTANTIATED UPON EXAMINATION BY THE IRS. THE ASSOCIATION HAS IDENTIFIED ITS INCOME TAX STATUS AS A TAX-EXEMPT AS ITS ONLY SIGNIFICANT INCOME TAX POSITION: HOWEVER, THE ASSOCIATION HAS DETERMINED THAT SUCH INCOME TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION IN THE COMBINED FINANCIAL STATEMENTS. THE ASSOCIATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. SCACPA, PAC AND THE EDUCATIONAL FUND FILE IRS FORM 990 ANNUALLY WITH THE IRS. THE ASSOCIATION'S FEDERAL RETURNS HAVE DETERMINED THAT SUCH INCOME TAX POSTION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION IN THE COMBINED FINANCIAL STATEMENTS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2021. false SCHOLARSHIPS 51 77500 false false false false false false false false false CHRISTOPHER D JENKINS CAE CEO 216250 5507 8855 23694 254306 JACQUELYN M CURTIN CPA STAFF LIASON 146356 7933 5841 15592 175722 FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS EDUCATIONAL FUND, INC., IS TO INSPIRE STUDENTS TO PURSUE CAREERS IN ACCOUNTING AND TO PROVIDE OPPORTUNITIES FOR ASPIRING ACCOUNTING STUDENTS ATTENDING SOUTH CAROLINA COLLEGES AND UNIVERSITIES TO ATTAIN THE CPA STATUS. FORM 990, PAGE 6, PART VI, LINE 6 THE ENTITY IS A 501(C)(3) MEMBERSHIP ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7A THE CHAIR OF OF THE SCACPA BOARD OF DIRECTORS APPOINTS ALL MEMBERS OF THE EDUCATIONAL FUND BOARD. FORM 990, PAGE 6, PART VI, LINE 11B A PRELIMINARY DRAFT OF FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR THEIR REVIEW AND COMMENTS. A FINAL DRAFT IS THEN PRESENTED TO THE BOARD MEMBERS FOR THEIR APPROVAL BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES ITS BOARD MEMBERS TO REVIEW AND SIGN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS. THESE STATEMENTS ARE REVIEWED BY THE EXECUTIVE COMMITTEE FOR POTENTIAL CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON WRITTEN REQUEST. SOUTH CAROLINA ASSOCIATION OF CPAS 1300 12TH STREET CAYCE SC 29033 576022499 PART VII SC 501C6 N/A false SCACPA POLITICAL ACTION COMMITTEE 1300 12TH STREET CAYCE SC 29033 522451218 PART VII SC 527 N/A false false false false false false false false false false false false false true false true false false false false SCHEDULE R THE SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, INC. EMPOWERS A PROFESSIONAL COMMUNITY THAT FOSTERS EACH MEMBERS' SUCCESS AND AMPLIFIES THE VOICE OF THE CPA PROFESSION IN SOUTH CAROLINA. THE SOUTH CAROLINA ASSOCIATION OF CPAS POLITICAL ACTION COMMITTEE (CPA-PAC) IS NON-PARTISAN AND DEDICATED TO PROTECTING AND PROMOTING THE CPA PROFESSION IN SOUTH CAROLINA. ACTIVITIES INCLUDE ASSISTING SC STATE LEGISLATORS TO BETTER UNDERSTAND THE CPA PROFESSION, TAX POLICY DECISIONS, AND CLIENT NEEDS. ALL EFFORTS OF, AND CONTRIBUTIONS FROM, THE CPA-PAC ARE GOVERNED BY AN INDEPENDENT GROUP OF TRUSTEES COMPRISED OF THREE OR MORE SCACPA MEMBERS.