Nonprofit · EIN 62-0854743
EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS
Tax-exempt · BRENTWOOD, TN 37027
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $3,056,522 | $2,373,998 | $682,524 | $4,286,290 | $158,054 | $4,128,236 |
| March 31, 2025 | 990 | $2,367,298 | $2,430,677 | -$63,379 | $4,043,490 | $152,320 | $3,891,170 |
| March 31, 2024 | 990 | $2,532,334 | $2,373,358 | $158,976 | $3,941,695 | $162,039 | $3,779,656 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $334,995
- Program service revenue
- $1,968,226
- Investment income
- $751,221
- Net gain from sales of assets
- $633,427
- Other revenue
- $2,080
Expenses
- Grants and similar amounts paid
- $268,000
- Compensation of officers, directors and key employees
- $58,245
- Other salaries and wages
- $621,101
- Salaries, compensation and benefits (total)
- $844,999
- Professional fundraising fees
- $0
- Accounting fees
- $31,839
- Occupancy
- $125,416
- Travel
- $57,928
- Depreciation
- $30,276
- Program services (functional)
- $2,240,799
- Management and general (functional)
- $133,199
Balance sheet and other
- Total assets, start of year
- $4,043,490
- Total assets, end of year
- $4,286,290
- Total liabilities, end of year
- $158,054
- Net assets, end of year
- $4,128,236
- Publicly traded securities
- $3,967,280
- Net assets without donor restrictions
- $2,192,754
- Net assets with donor restrictions
- $1,935,482
- Gross receipts
- $7,964,798
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1971
- State of legal domicile
- TN
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 March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KARA FITZGERALD | PRESIDENT/CEO Officer | 6 | $0 | $369,917 | $24,700 |
| KATHRYN B CHEEK | CHIEF OPERATING OFFICER Highest-paid employee | 8 | $0 | $166,247 | $17,906 |
| JUSTIN J STEELE | DIR OF PROF DEVELOPMENT Highest-paid employee | 38 | $0 | $130,856 | $1,200 |
| ALESHIA D GARRETT | DIR OF COMMUNICATIONS & TE Highest-paid employee | 8 | $0 | $105,772 | $8,731 |
| MICHAEL LINDNER | TECHNOLOGY PROJECT MANAGER Highest-paid employee | 32 | $0 | $104,553 | $0 |
| STEPHANIE MITCHELL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KELLY CROW | PAST CHAIR Trustee or director | 1 | $0 | $0 | $0 |
| HEATHER BATSON | CHAIR Trustee or director | 1 | $0 | $0 | $0 |
| GINA PRUITT | CHAIR-ELECT Trustee or director | 1 | $0 | $0 | $0 |
| RICHARD HILL | TREASURER Trustee or director | 1 | $0 | $0 | $0 |
| CLAUDE BLANKENSHIP | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| DIMETA SMITH KNIGHT | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KEITH O'CONNOR | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MARILYN YOUNG | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| COURTNEY BACH | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE FOWLER | DIRECTOR Trustee or director | 1 | $0 |
| ANDREA MEINARDI | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended March 31, 2025: 18 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KARA FITZGERALD | PRESIDENT/CEO Officer | 5 | $0 | $352,449 | $24,200 |
| KATHRYN B CHEEK | CHIEF OPERATING OFFICER Highest-paid employee | 8 | $0 | $152,405 | $13,446 |
| JUSTIN J STEELE | DIR OF PROF DEVELOPMENT Highest-paid employee | 39 | $0 | $122,876 | $1,200 |
| ALDEN WARD | DIR OF MEMBERSHIP ENGAGEMENT Trustee or director | 40 | $0 | $121,123 | $2,594 |
| ALESHIA D GARRETT | DIR OF COMMUNICATIONS & TE Highest-paid employee | 10 | $0 | $108,200 | $4,053 |
| MICHAEL LINDER | TECHNOLOGY PROJECT MANAGER Highest-paid employee | 32 | $0 | $100,391 | $5,436 |
| JONATHAN BAILEY | PAST CHAIR Trustee or director | 1 | $0 | $0 | $0 |
| KELLY CROW | CHAIR Trustee or director | 1 | $0 | $0 | $0 |
| HEATHER BATSON | CHAIR-ELECT Trustee or director | 1 | $0 | $0 | $0 |
| GINA PRUITT | TREASURER Trustee or director | 1 | $0 | $0 | $0 |
| RICHARD HILL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JENNEEN REED | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| DIMETA SMITH KNIGHT | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KEITH O'CONNOR | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MARILYN YOUNG | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| COURTNEY BACH | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| STEPHANIE FOWLER | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| ANDREA MEINARDI | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended March 31, 2024: 17 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KARA FITZGERALD | PRESIDENT/CEO Officer | 5 | $0 | $325,481 | $23,700 |
| B BRADFORD FLOYD | FORMER PRESIDENT/CEO Former | 0 | $0 | $235,000 | $0 |
| KATHRYN B CHEEK | CHIEF OPERATING OFFICER Highest-paid employee | 8 | $0 | $136,790 | $12,276 |
| JUSTIN J STEELE | DIR OF PROF DEVELOPMENT Highest-paid employee | 39 | $0 | $112,294 | $1,200 |
| ALESHIA D GARRETT | DIR OF COMMUNICATIONS & TECHNOLOGY Highest-paid employee | 10 | $0 | $104,269 | $3,550 |
| JONATHAN BAILEY | CHAIR Trustee or director | 1 | $0 | $0 | $0 |
| KELLY CROW | CHAIR-ELECT Trustee or director | 1 | $0 | $0 | $0 |
| GEOFFREY STEWART | PAST CHAIR Trustee or director | 1 | $0 | $0 | $0 |
| HEATHER BATSON | SECRETARY Trustee or director | 1 | $0 | $0 | $0 |
| GINA PRUITT | TREASURER Trustee or director | 1 | $0 | $0 | $0 |
| GREGORY DAVIS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| RICHARD HILL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JENNEEN REED | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| DIMETA SMITH KNIGHT | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KEITH O'CONNOR | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MARCIE WILLIAMS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MARILYN YOUNG | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 201 POWELL PL, BRENTWOOD, TN 37027-7522
- Principal officer (990 for 2025)
- KARA N FITZGERALD, 201 POWELL PLACE, BRENTWOOD, TN 37027
- Signed the 990
- KARA N FITZGERALD, PRESIDENT/CEO
- Phone
- (615) 377-3825
- Website
- WWW.TSCPA.COM
- Return prepared by
- RUBINBROWN LLP
Mission
TO FURTHER THE STUDY, AND/OR TEACHING OF ACCOUNTANCY AND RELATED FIELDS THROUGH PROVISION OF EDUCATIONAL OPPORTUNITIES TO THE CPA PROFESSION AND PROVIDING SCHOLARSHIPS FOR PROMISING YOUNG ACCOUNTING STUDENTS.
Program accomplishments
- CPE COURSE COSTS FOR 870 COURSES ATTENDED BY 24,113 PARTICIPANTS THROUGHOUT THE 2025 - 2026 FISCAL YEAR.Expenses $1,972,799 · revenue $1,970,306
- SCHOLARSHIPS FOR 141 STUDENTS ATTENDING COLLEGES IN TENNESSEE AND MAJORING IN ACCOUNTING.Expenses $268,000 · grants $268,000
- N/A
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 62-0854743
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82Z)
- Assets (IRS master file)
- $4,286,290
- Income (IRS master file)
- $7,964,798
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $3,056,522 | $2,373,998 | $4,286,290 | XML |
| 990 | March 2025 | $2,367,298 | $2,430,677 | $4,043,490 | XML |
| 990 | March 2024 | $2,532,334 | $2,373,358 | $3,941,695 | XML |
| 990 | March 2023 | $2,396,486 | $2,247,193 | $3,624,629 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | 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 62-0854743).
Questions about EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS
- What is the EIN of EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS?
- The employer identification number (EIN) of EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS is 62-0854743.
- Is EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS 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 EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS?
- The 990 for the year ended March 31, 2026 names KARA N FITZGERALD.
- Who are the officers and directors of EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS?
- The 990 for the year ended March 31, 2026 lists 17 people; 0 received compensation from the organization.
- How much revenue does EDUCATIONAL & MEMORIAL FOUNDATION OF THE TENNESSEE SOCIETY OF CPAS have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $3,056,522, expenses of $2,373,998 and total assets of $4,286,290 at year end.
Other nonprofits in BRENTWOOD
- LEAD PUBLIC SCHOOLS INC EIN 20-2526508 · last filed 990 for 2025
- BRENTWOOD ACADEMY INC EIN 62-0811952 · last filed 990 for 2025
- CURREY INGRAM ACADEMY EIN 62-1296326 · last filed 990 for 2025
- LOVE ONE INTERNATIONAL EIN 27-5038533 · last filed 990 for 2025
- INTERCOLLEGIATE CENTER FOR CLASSICAL STUDIES EIN 83-0406747 · last filed 990 for 2025
- MONTESSORI ACADEMY INCORPORATED EIN 62-1216240 · last filed 990 for 2025
- THE SOCIETY OF CLINICAL RESEARCH ASSOCIATES INC EIN 61-1208981 · last filed 990 for 2024
- ROCK THE STREET WALL STREET EIN 36-4746332 · last filed 990 for 2025