2025-03-04T18:19:42-06:00 2024-05-31 911623649 JOHNSON STONE & PAGANO PS 1501 REGENTS BLVD SUITE 100 FIRCREST WA 98466 990 2023-06-01 237447914 WASHINGTON CPA FOUNDATION WASH 4256444800 170 120TH AVE NE E-101 BELLEVUE WA 98005 JANELLE M ANDERSON EXECUTIVE DIRECTOR 4256444800 2025-03-03 1 1 MARIA A ICHIYAMA P00705140 2535667070 2023 2025-03-06 01:10:19Z JANELLE M ANDERSON 170 120TH AVE NE E-101 BELLEVUE WA 98005 172629 0 X WWW.WSCPA.ORG/FOUNDATION X 1974 WA THE PURPOSE OF THE WASHINGTON CPA FOUNDATION IS TO STRENGTHEN AND EXPAND THE PROFESSION BY ADVANCING AND INVESTING IN THE ACCOUNTING PROFESSION. 11 11 0 0 0 0 74495 79510 25000 25000 61199 68119 0 0 160694 172629 180573 221100 0 0 0 0 0 0 0 53445 49192 234018 270292 -73324 -97663 5142410 5422524 2319417 2297630 2822993 3124894 THE PURPOSE OF THE WASHINGTON CPA FOUNDATION IS TO STRENGTHEN AND EXPAND THE PROFESSION BY ADVANCING AND INVESTING IN THE ACCOUNTING PROFESSION. 0 0 221100 221100 THE WASHINGTON CPA FOUNDATION PROVIDES SCHOLARSHIPS FOR COLLEGE-LEVEL ACCOUNTING STUDENTS AND PHD CANDIDATES, TO ENHANCE THE KNOWLEDGE WITHIN THE ACCOUNTING PROFESSION. IN ADDITION, THE FOUNDATION PROVIDES GRANTS TO ORGANIZATIONS WITH PROGRAMS OR EVENTS DESIGNED TO IMPROVE THE DIVERSITY OF THE CPA PIPELINE IN WASHINGTON. 25000 THE FOUNDATION ADMINISTERS THE WASHINGTON STATE CERTIFIED PUBLIC ACCOUNTANT SCHOLARSHIP PROGRAM UNDER AN AGREEMENT WITH THE WASHINGTON STATE BOARD OF ACCOUNTANCY. 221100 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 WA X KARIN STRONG 4256444800 170 120TH AVE NE E101 BELLEVUE WA 98005 MARTHA RAMIREZ PAST PRESIDENT 0.50 X 0 0 0 JOSEPH SMITH PRESIDENT 0.50 X X 0 0 0 JENNY CRAVENS TRUSTEE 0.50 X 0 0 0 TARA LAMBERT TRUSTEE 0.50 X 0 0 0 ALLISON BENABENTE VICE PRESIDENT 0.50 X X 0 0 0 TREY TAKARA TRUSTEE 0.50 X 0 0 0 SHEILA LOZAN TRUSTEE 0.50 X 0 0 0 CANADA BASMEH TRUSTEE 0.50 X 0 0 0 LUCY LU TREASURER/SECRETARY 0.50 X X 0 0 0 STACY SHORT TRUSTEE 0.50 X 0 0 0 GILBERT PLASCENCIA TRUSTEE 0.50 X 0 0 0 JANELLE M ANDERSON EXECUTIVE DIRECTOR 40.00 X 0 97602 14889 0 97602 14889 0 0 1 0 0 79510 79510 SCHOLARSHIP ADMINISTRA 561000 25000 25000 25000 68119 68119 172629 25000 0 68119 32100 32100 189000 189000 2200 2200 11893 11893 ADMINISTRATIVE EXPENSE 31824 31824 MISCELLANEOUS 3275 3275 270292 221100 49192 0 131702 165321 8181 10595 6708 2840606 3141254 2161921 2098646 5142410 5422524 157496 198984 2161921 2098646 2319417 2297630 X 561699 570526 2261294 2554368 2822993 3124894 5142410 5422524 -97663 399564 0 X X 0 1 X 1 0 X 63078 81424 151713 74495 79510 450220 63078 81424 151713 74495 79510 450220 450220 54630 41760 44577 56197 68119 265283 715503 0.62920 0.65160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2239036 377072 84000 2532108 2297836 10200 69000 2239036 2427899 93000 -158063 65000 2297836 1957139 535760 65000 2427899 1874032 143107 60000 1957139 0.00200 0.03550 0.96250 0 0 0 INVESTMENTS HELD UNDER AGENCY CONTRACT 2098646 2098646 OBLIGATION UNDER AGENCY CONTRACT 2098646 2098646 X PART V, LINE 4: $100,000 OF THE ENDOWMENT FUNDS IS TO BE HELD IN PERPETUITY; THE BALANCE OF THE ENDOWMENT AND INVESTMENT INCOME EARNED FROM THE FUND IS TO BE USED FOR SCHOLARSHIPS. PART X, LINE 2: THE SOCIETY EVALUATES ITS UNCERTAIN INCOME TAX POSITIONS, IF ANY, AND MAY RECORD A LIABILITY FOR ANY UNRECOGNIZED TAX OBLIGATIONS RESULTING FROM POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN AN INCOME TAX RETURN. ESTIMATED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX OBLIGATIONS, IF ANY, ARE RECORDED AS A COMPONENT OF INCOME TAX EXPENSE INCLUDED IN GENERAL AND ADMINISTRATIVE EXPENSES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. NO LIABILITY HAS BEEN RECORDED FOR UNCERTAIN TAX POSITIONS, OR RELATED INTEREST OR PENALTIES, AS OF MAY 31, 2024 OR 2023. 1 ACCOUNTING CAREER AWARENESS PROGRAM PO BOX 22066 SEATTLE WA 98122 911963091 501(C)(3) 10000 0 PROGRAM SUPPORT SAINT MARTINS UNIVERSITY 5000 ABBEY WAY SE LACEY WA 98503 910564993 501(C)(3) 5600 0 ACCOUNTING PRORAM SEATTLE UNIVERSITY 901 12TH AVENUE SEATTLE WA 98122 910565006 501(C)(3) 8500 0 ACCOUNTING PROGRAM 3 SCHOLARSHIPS 53 189000 PART I, LINE 2: SCHOLARSHIPS ARE AWARDED TO ACCOUNTING STUDENTS AT COLLEGES AND UNIVERSITIES IN WASHINGTON STATE ON A MERIT BASIS. A COMMITTEE APPROVED BY THE TRUSTEES ADMINISTERS THE APPLICATION, VERIFICATION AND APPROVAL PROCESS. THE ACTUAL PAYMENTS ARE MADE DIRECTLY TO THE SCHOOLS ATTENDED BY THE STUDENTS. 0 0 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION ARE THE MEMBERS OF THE BOARD OF DIRECTORS OF THE WASHINGTON SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS AND ALL HAVE EQUAL VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT ALL OF THE TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS OF THE ORGANIZATION MUST APPROVE ANY AMENDMENTS TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WILL SEND OUT ELECTRONICALLY A COPY OF THE FORM 990 TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING THE FORM WITH THE IRS. THE EXECUTIVE DIRECTOR OF THE ORGANIZATION WILL REVIEW THE FORM 990 PRIOR TO FILING THE FORM WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, TRUSTEES SIGN A NEW CONFLICT OF INTEREST FORM. IN THE FORM, THEY MUST ALSO DISCLOSE WHETHER THEY HAVE PROVIDED A LETTER OF REFERENCE FOR ANY SCHOLARSHIP APPLICANT(S). FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XXI, LINE 1: THE PROCESS FOR SELECTION OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS. WASHINGTON SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 902 140TH AVENUE NE BELLEVUE WA 98005 910462093 ASSOCIATION FOR CPAS WA 501(C)(6) WASHINGTON SOCIETY OF CPAS 0 WASHINGTON CPAPAC 902 140TH AVENUE NE BELLEVUE WA 98005 912061811 POLITICAL ACTION COMMITTEE WA 527 WASHINGTON SOCIETY OF CPAS 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 WASHINGTON SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS O 112491 ACTUAL COST