THE EDUCATIONAL FOUNDATION OF THE KENTUCKY SOCIETY OF CPAS INC

EIN: 616037533 501(c)(3) Education

LOUISVILLE, KY

Total Revenue
$264,194
Total Expenses
$84,861
Total Assets
$2,195,808
Net Assets
$2,195,808
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Financial Trends

Organization Details

Formation Year
1961
Legal Domicile
KY
Principal Officer
DARLENE ZIBART
Phone
5022665272
Tax Period
2023-07-01 to 2024-06-30

THE EDUCATIONAL FOUNDATION OF THE KENTUCKY SOCIETY OF CPAS INC, founded in 1961, is a small nonprofit in the Education sector that reported $264K in total revenue in fiscal year 2023. Revenue surged 120% from the prior year, signaling strong growth momentum. The organization ran a surplus of $179K, a strong 68% operating margin.

Mission

THE EDUCATIONAL FOUNDATION OF THE KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (EDUCATIONAL FOUNDATION), FOUNDED IN 1961, IS A NOT-FOR-PROFIT ORGANIZATION DEDICATED TO ENHANCING THE NUMBER OF COLLEGE DEGREES IN KENTUCKY, EXPANDING THE PIPELINE OF FINANCIAL PROFESSIONALS IN THE BUSINESS MARKETPLACE, IMPROVING THE FINANCIAL LITERACY OF KENTUCKY'S YOUTH AND REVEALING TO STUDENTS THE BOUNDLESS CAREER OPPORTUNITIES OPEN TO THOSE WHO PURSUE AN ACCOUNTING DEGREE.

Program Service Accomplishments

Program 1
Expenses: $84,861

THE FOUNDATION SUPPORTS A CPA FIRM AT JUNIOR ACHIEVEMENT BIZTOWN IN LOUISVILLE AND IN LEXINGTON. JA BIZTOWN COMBINES IN-CLASS LEARNING WITH HANDS ON LEARNING AT BIZTOWN. THROUGH THE EFFORTS OF THE...

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THE FOUNDATION SUPPORTS A CPA FIRM AT JUNIOR ACHIEVEMENT BIZTOWN IN LOUISVILLE AND IN LEXINGTON. JA BIZTOWN COMBINES IN-CLASS LEARNING WITH HANDS ON LEARNING AT BIZTOWN. THROUGH THE EFFORTS OF THE FOUNDATION, JA NOW INCLUDES A CPA IN EACH OF THE OTHER STORE FRONTS AT BIZTOWN. THESE EFFORTS EXPOSE APPROXIMATELY 28,000 5TH GRADERS EACH YEAR TO THE ACCOUNTING PROFESSION.THE FOUNDATION PROVIDES SCHOLARSHIPS TO COLLEGE STUDENTS WHO ARE PURSUING A DEGREE IN ACCOUNTING. THESE SCHOLARSHIPS ARE AWARDED AFTER A COMPREHENSIVE APPLICATION PROCESS AND REVIEW. DURING THE 2022-23 FISCAL YEAR, THE FOUNDATION AWARDED 52 SCHOLARSHIPS FOR A TOTAL OF $60,500. THE FOUNDATION CURRENTLY HAS 28 NAMED SCHOLARSHIPS WHICH REQUIRE A $50,000 PLEDGE. EXTENSIVE FUNDRAISING EFFORTS ALLOW THE FOUNDATION TO SUPPORT THE CPA FIRM AT BOTH THE LOUISVILLE AND LEXINGTON BIZTOWNS AND PROVIDE THE SCHOLARSHIPS. WE HAVE BEEN SUCCESSFUL BECAUSE OF THE OVERWHELMING SUPPORT FROM THE CPA COMMUNITY. THEIR CONTRIBUTIONS HAVE ALLOWED THE FOUNDATION TO CONTINUE PROGRAMS AT THE GRADE SCHOOL, HIGH SCHOOL AND COLLEGE LEVEL. WE UNDERSTAND THAT EVERYONE INCLUDING PUBLIC PRACTICE FIRMS AND INDUSTRY ARE DEALING WITH THE ISSUE OF A SHORTAGE IN TALENT. OUR GOAL IS TO CREATE A PIPELINE OF TALENTED CPAS. THE CONTINUED VIABILITY AND SUSTAINABILITY OF MANY ORGANIZATONS IS DEPENDENT UPON THE DEVELOPMENT OF THIS PIPELINE.

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Trantor Score

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $159,835
Program Service Revenue $0
Investment Income $107,612
Other Revenue $-3,253
TOTAL REVENUE $264,194

Expense Breakdown

Grants Paid $59,000
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $84,861
Other Expenses $25,861
TOTAL EXPENSES $84,861

Year-over-Year Comparison

2023 2022 Change
Revenue $264,194 $119,856 +1.2%
Expenses $84,861 $88,493 0.0%
Net Income $179,333 $31,363 +4.7%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
9
Independent Members
9
Employees
N/A
Volunteers
15

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
2
$235,408
Total Directors
10
$235,408
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ROBIN G TEETERS CHAIR 1.00
Officer Director
$0 $0 $0
LORI F DEARFIELD TRUSTEE 1.00
Director
$0 $0 $0
J ADAM HANCOCK TRUSTEE 1.00
Director
$0 $0 $0
DARLENE ZIBART CEO 2.00
Officer Director
$0 $18,726 $235,408
LORI L ELAM TRUSTEE 1.00
Director
$0 $0 $0
SHELBY N LEE TRUSTEE 1.00
Director
$0 $0 $0
MELISSA C MATTOX TRUSTEE 1.00
Director
$0 $0 $0
JAMES B STEVISON TRUSTEE 1.00
Director
$0 $0 $0
KEVIN J JOYNT TRUSTEE 1.00
Director
$0 $0 $0
ELIZABETH Z WOODWARD TRUSTEE 1.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 No data No data No data No data
2024 $264,194 $84,861 $2,195,808 $179,333
2023 $119,856 $88,493 $1,906,157 $31,363
2022 $140,131 $80,754 $1,717,286 $59,377
2021 $201,784 $88,798 $1,989,263 $112,986
2020 $114,140 $107,537 $1,583,855 $6,603
2019 $111,585 $99,610 $1,569,477 $11,975
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