Nonprofit · EIN 23-7037145
SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS
Also known as EDUCATION FUND INC
Tax-exempt · CAYCE, SC 29033
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $111,654 | $93,058 | $18,596 | $1,046,983 | $0 | $1,046,983 |
| June 30, 2024 | 990 | $66,333 | $78,669 | -$12,336 | $999,026 | $0 | $999,026 |
| June 30, 2023 | 990 | $40,573 | $59,655 | -$19,082 | $954,050 | $0 | $954,050 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $51,958
- Program service revenue
- $0
- Investment income
- $59,696
- Net gain from sales of assets
- $33,126
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $91,570
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,200
- Program services (functional)
- $91,570
- Management and general (functional)
- $1,488
Balance sheet and other
- Total assets, start of year
- $999,026
- Total assets, end of year
- $1,046,983
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,046,983
- Publicly traded securities
- $990,954
- Net assets without donor restrictions
- $604,789
- Net assets with donor restrictions
- $442,194
- Gross receipts
- $438,746
- Employees
- 0
- Volunteers
- 6
- Year formed
- 1964
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JACQUELYN M CURTIN CPA | STAFF LIASON Trustee or director | 1 | $0 | $160,679 | $23,816 |
| LUANN S HUNDLEY CPA | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JAMES D BARNES CPA CGMA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JOHN C BATES CPA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| MEREDITH C LANTZ CPA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| WENDY M REDMON CPA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| ELIZABETH G WESTBURY CPA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHRISTOPHER D JENKINS CAE | CEO Officer | 40 | $0 | $221,757 | $32,549 |
| JACQUELYN M CURTIN CPA | STAFF LIASON Trustee or director | 1 | $0 | $154,289 | $21,433 |
| LUANN S HUNDLEY CPA | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JAMES D BARNES CPA CGMA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JOHN C BATES CPA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| ALLEN A HODGES CPA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| WENDY M REDMON CPA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHRISTOPHER D JENKINS CAE | CEO Trustee or director, Officer | 1 | $0 | $232,515 | $31,992 |
| JACQUELYN M CURTIN CPA | STAFF LIASON Trustee or director | 1 | $0 | $150,527 | $21,869 |
| LUANN S HUNDLEY CPA | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JAMES D BARNES CPA CGMA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JOHN C BATES CPA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| ALLEN A HODGES CPA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| WENDY M REDMON CPA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1300 12TH STREET SUITE D, CAYCE, SC 29033-3204
- Principal officer (990 for 2024)
- JACQUELYN M CURTIN CPA, 1300 12TH STREET SUITE D, CAYCE, SC 29033
- Signed the 990
- JACQUELYN M CURTIN CPA, STAFF LIASON
- Phone
- (803) 791-4181
- Website
- WWW.SCACPA.ORG
- Return prepared by
- SCOTT AND COMPANY LLC
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.
Program accomplishments
- THE SOUTH CAROLINA ASSOCIATION OF CPAS (SCACPA) EDUCATIONAL FUND IS USED TO PROVIDE SCHOLARSHIPS TO STUDENTS WHO ARE IN AN ACCOUNTING PROGRAM.Expenses $91,570 · grants $91,570
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7037145
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1974
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,046,983
- Income (IRS master file)
- $438,746
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $111,654 | $93,058 | $1,046,983 | XML |
| 990 | June 2024 | $66,333 | $78,669 | $999,026 | XML |
| 990 | June 2023 | $40,573 | $59,655 | $954,050 | XML |
| 990 | June 2022 | $114,277 | $79,674 | $922,807 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7037145).
Questions about SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS
- What is the EIN of SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS?
- The employer identification number (EIN) of SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS is 23-7037145.
- Is SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS?
- The 990 for the year ended June 30, 2025 names JACQUELYN M CURTIN CPA.
- Who are the officers and directors of SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS?
- The 990 for the year ended June 30, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SOUTH CAROLINA ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $111,654, expenses of $93,058 and total assets of $1,046,983 at year end.
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