2026-03-11T16:35:17-05:00 2025-04-30 390912608 HAWKINS ASH CPAS LLP 500 S SECOND STREET SUITE 200 LA CROSSE WI 54601 990 2024-05-01 237109897 WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS' EDUCATIONAL FOUNDATIONINC WISC 2627850445 W233 N2080 RIDGEVIEW PKWY 201 WAUKESHA WI 53188 TAMMY HOFSTEDE PRESIDENT & CEO 2627850445 2026-03-10 1 1 BRITTANY F LEONARD P01646690 6087847737 2026-03-09 2024 2025-03-06 01:10:19Z TAMMY HOFSTEDE W233 N2080 RIDGEVIEW PKWY 201 WAUKESHA WI 53188 763918 0 X WWW.WICPA.ORG X 1959 WI TO PLAY A PIVOTAL ROLE IN SUPPORTING PROGRAMS TO IMPROVE AWARENESS AND PERCEPTIONS BY EDUCATING STUDENTS AND EDUCATORS ABOUT THE EXCITING OPPORTUNITIES AVAILABLE TO ACCOUNTING PROFESSIONALS. 11 11 0 0 0 0 53255 46598 0 0 97400 86944 9597 12416 160252 145958 77960 82086 0 0 0 0 0 0 976 65942 89381 143902 171467 16350 -25509 2282287 2302911 35453 46137 2246834 2256774 TO PLAY A PIVOTAL ROLE IN SUPPORTING PROGRAMS TO IMPROVE AWARENESS AND PERCEPTIONS BY EDUCATING STUDENTS AND EDUCATORS ABOUT THE EXCITING OPPORTUNITIES AVAILABLE TO ACCOUNTING PROFESSIONALS. 0 0 70477 37086 HIGH SCHOOL PROGRAM - INCLUDES AWARENESS GRANTS AND YOUNG ENTREPRENEURIAL SCHOLARS (Y.E.S.) PROGRAM - TO INFORM AND ATTACT YOUNG ENTREPENEURIAL SCHOLARS FROM MINORITY GROUPS TO CONSIDER A MAJOR AND CAREER IN ACCOUNTING OR BUSINESS. 76096 45000 COLLEGE PROGRAM - INCLUDES 150-HOUR SCHOLARSHIPS TO FUND THE ACADEMIC WORK TOWARD AN ACCOUNTING DEGREE (10 STUDENTS), VON HADEN SCHOLARSHIPS (1 STUDENT), AND BUCHOLZ MEMORIAL SCHOLARSHIPS (4 STUDENTS) 146573 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 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 0 0 0 X 11 11 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 WI X X TAMMY HOFSTEDE 2627850445 W233 N2080 RIDGEVIEW PARKWAY 201 WAUKESHA WI 53188 X PAUL FRANTZ PRESIDENT 1.00 X X 0 0 0 JEFF DEWANE SECRETARY/TREASURER 1.00 X X 0 0 0 MARK BICHLER DIRECTOR 1.00 X 0 0 0 JANET EGAN DIRECTOR 1.00 X 0 0 0 JON GAINES DIRECTOR 1.00 X 0 0 0 KALE POST DIRECTOR 1.00 X 0 0 0 BRET PRIAULX DIRECTOR 1.00 X 0 0 0 GINA SKIBO DIRECTOR 1.00 X 0 0 0 ALLYSON HOFSTEDE DIRECTOR 1.00 X 0 0 0 VICTORIA THAYER DIRECTOR 1.00 X 0 0 0 ANGELA THOMAS DIRECTOR 1.00 X 0 0 0 TAMMY HOFSTEDE STAFF LIAISON 2.00 50.00 X 0 289896 32555 0 289896 32555 0 0 1 0 0 46598 46598 44795 44795 2491 2491 660109 617960 42149 42149 42149 9925 9925 9925 145958 9925 0 89435 82086 82086 12858 12858 CONTINGENT INITATIVES 65463 64487 976 MISCELLANEOUS 11060 11060 171467 146573 23918 976 17884 20599 73102 45540 12331 9206 5247 1069 2173723 2226497 2282287 2302911 328 1512 32500 42000 2625 2625 35453 46137 X 1991481 2023819 255353 232955 2246834 2256774 2282287 2302911 -25509 35449 0 X X 0 1 X 1 0 X X 1 WICPA 237108098 10 1 0 0 1 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 3B: THE ORGANIZATION AND SUPPORTING ORGANIZATION'S ACCOUNTING AND FINANCIAL REPORTING FUNCTIONS ARE SHARED AND PERFORMED BY THE SAME MANAGEMENT STAFF. MANAGEMENT DETERMINES ANNUALLY THAT THE SUPPORTING ORGANIZATION MEETS THE PUBLIC SUPPORT TEST. PART IV, SECTION A, LINE 3C: SHARED ACCOUNTING AND FINANCIAL REPORTING FUNCTIONS PROVIDE MANAGEMENT WITH THE INFORMATION TO DETERMINE THAT SUPPORT WAS USED EXCLUSIVELY FOR SECTION 170 (C) (2) (B) PURPOSES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 15000 232955 1 1 58860 58860 58860 16647 16647 58860 0 X 240680 35449 72131 107580 133100 12858 12858 145958 230740 72131 72131 158609 12858 12858 171467 PART V, LINE 4: THE EDUCATIONAL FOUNDATION'S ENDOWMENT CONSISTED OF INVESTMENTS ESTABLISHED TO FUND PROGRAMS TO PROMOTE THE CERTIFIED PUBLIC ACCOUNTING PROFESSION. DURING THE YEAR ENDED APRIL 30, 2022, THE EDUCATIONAL FOUNDATION WAS GRANTED PERMISSION BY THE STATE OF WISCONSIN TO RELEASE THE NET ASSETS THAT WERE HELD IN PERPETUITY. THESE NET ASSETS ARE TO BE USED TO FUND SCHOLARSHIPS, THE ORIGINAL INTENT OF THE ENDOWMENT, DURING THE UPCOMING FISCAL YEARS. PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF APRIL 30, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIOD. THE FOUNDATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. 1 SCHOLARSHIPS FOR STUDENTS WHO ARE CURRENTLY MAJORING IN ACCOUNTING, AND TO ATTRACT STUDENTS FROM MINORITY GROUPS CONSIDERING AN ACCOUNTING MAJOR. 15 45000 YOUNG ENTREPRENEURIAL SCHOLARS (YES) PROGRAM IS THE EFFORT TO RECRUIT AND SUSTAIN STUDENTS' INTEREST IN THE FIELD OF ACCOUNTING BY EXPOSING THEM TO MANY FACETS OF THE PROFESSION 36 20000 ACCOUNTING CAREER AWARENESS GRANTS ARE AWARDED TO WISCONSIN HIGH SCHOOL TEACHERS THAT PROMOTE ACCOUNTING AS A CAREER AND INVOLVE INTERACTION WITH WISCONSIN CPA'S. 13 17086 PART I, LINE 2: ACCOUNTING AWARENESS GRANTS: EDUCATORS ARE TO PROVIDE A SUMMARY WRITE-UP AFTER THE ACTIVITY FOR WHICH THE GRANT WAS USED, WHAT STUDENTS LEARNED, ETC. AND RETURN ANY UNUSED FUNDS. SCHOLARSHIPS: STUDENTS HAVE MET THE CRITERIA TO RECEIVE THE SCHOLARSHIP. IF THEY CHANGE FROM AN ACCOUNTING MAJOR, THEY MUST NOTIFY US AND WOULD RESCIND THE SCHOLARSHIP PAYMENT. WE RECEIVE TRANSCRIPTS FOR VERIFICATION OF CLASSES, GPA, MAJOR, LETTERS OF RECOMMENDATION, ETC. YES: RECEIVE AN UPDATE AND STATUS FROM THE PROGRAM. INTERNS HAVE AN END OF YEAR LUNCHEON TO WHICH MEMBERS ATTEND. 0 0 0 0 0 0 0 0 0 TAMMY HOFSTEDE STAFF LIAISON 0 279896 0 10000 0 0 0 20293 0 12262 0 322451 0 0 FORM 990, PART VI, SECTION A, LINE 2 ALLYSON HOFSTEDE IS THE DAUGHTER TO TAMMY HOFSTEDE FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE ORGANIZATION'S TREASURER, AND WICPA'S PRESIDENT & CEO BEFORE BEING PROVIDED TO ALL BOARD MEMBERS AT THE TIME OF FILING. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION CONFLICT OF INTEREST, ETHICS AND WHISTLEBLOWER POLICIES ARE TO BE SIGNED YEARLY. IF, IN BETWEEN THE TIME THE POLICIES ARE SIGNED AND A BOARD MEMBER REALIZES A POSSIBLE CONFLICT OF INTEREST, THE BOARD MEMBER WILL NOTIFY THE BOARD PRESIDENT. IN ADDITION, THE PRESIDENT WILL CONFIRM THAT ANY LIMITATIONS ON A BOARD MEMBER AS A RESULT OF A CONFLICT OF INTEREST ARE FOLLOWED AND THE PRESIDENT WHO REVIEWS THE SIGNED FORMS AT THE BEGINNING OF EACH YEAR COULD NOTE TO MONITOR ANY SPECIFIC RESTRICTIONS ON A BOARD MEMBER'S VOTING THAT RESULTS FROM A CONFLICT OF INTEREST DISCLOSED ON THE ANNUAL FORM. IF, IN BETWEEN THE TIME THE POLICIES ARE SIGNED AND A STAFF MEMBER REALIZES A POSSIBLE CONFLICT OF INTEREST, THE STAFF MEMBER WILL NOTIFY THEIR SUPERVISOR WHO WILL IN TURN NOTIFY THE CEO. THE CEO IS INSTRUCTED TO NOTIFY THE PRESIDENT AS WELL OF ANY NEW CONFLICTS OF INTEREST. IN ADDITION, THE PRESIDENT WILL CONFIRM THAT ANY LIMITATIONS ON A STAFF MEMBER AS A RESULT OF A CONFLICT OF INTEREST ARE FOLLOWED. FORM 990, PART VI, SECTION C, LINE 19 ARTICLES OF INCORPORATION ARE AVAILABLE ON THE WISCONSIN DEPARTMENT OF FINANCIAL INSTITUTIONS (WDFI) WEBSITE. FORM 990 IS AVAILABLE ON SEVERAL WEBSITES (GUIDESTAR, ERI, FOUNDATION CENTER). THE ORGANIZATION'S BYLAWS, FINANCIAL STATEMENTS, AND CONFLICTS OF INTEREST POLICY ARE AVAILABLE ONLY TO THE BOARD. FORM 990, PART XII, LINE 2C: THE EDUCATIONAL FOUNDATION TREASURER RECEIVES MONTHLY FINANCIAL STATEMENTS AND THE FULL BOARD OF DIRECTORS RECEIVES STATEMENTS AT EACH BOARD MEETING. THE TREASURER WORKS CLOSELY WITH MANAGEMENT TO PROVIDE OVERSIGHT. THE PRESIDENT AND TREASURER REVIEWS AND APPROVES THE AUDIT ON BEHALF OF THE BOARD. THE FULL BOARD OF DIRECTORS RECEIVE A COPY OF THE APPROVED AUDIT. THE FULL BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE 990 FOR REVIEW BEFORE FILING. THE FOUNDATION TREASURER WORKS WITH THE WICPA FINANCE COMMITTEE AND MANAGEMENT TO SELECT INDEPENDENT AUDITORS. WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS INC W233N2080 RIDGEVIEW PARKWAY WAUKESHA WI 53188 237108098 TO PROMOTE THE FIELD OF ACCOUNTANCY IN WI WI 501(C)(6) 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0