IOWA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
Pub 78

IOWA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
Pub 78

West Des Moines, IA, US
501(c)
EIN
42-0797094

IOWA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
Pub 78

West Des Moines, IA, US
501(c)
EIN
42-0797094

Balance Sheet

Fiscal Year Start:
May 1
Assets in 2025 (Year End)

$2,953,807

Investments
82%
Cash & Equivalents
14%
Prepaid Expenses
2%
Other Assets
<1%
Receivables (Non-Related)
<1%
Property, Plant, & Equipment (net)
<1%
Related-Party Receivables
0%
Inventories
0%
Liabilities in 2025 (Year End)

$349,843

Deferred Revenue
46%
Payables & Accruals
44%
Other Liabilities
9%
Grants Payable
0%
Tax-Exempt Bond Liabilities
0%
Custodial & Escrow Liabilities
0%
Notes Payable / Debt (Non-Related)
0%
Related-Party Payables
0%
Assets
2024
2025
Change
Cash & Equivalents
$420,678
$410,595
-2%
Receivables (Non-Related)
$0
$15,419
-
Related-Party Receivables
-
-
-
Inventories
-
-
-
Prepaid Expenses
$42,333
$47,245
+12%
Investments
$2,186,094
$2,436,816
+11%
Property, Plant, & Equipment (net)
$43,107
$14,950
-65%
Other Assets
$118,144
$28,782
-76%
Total Assets
$2,810,356
$2,953,807
+5%
Liabilities
2024
2025
Change
Payables & Accruals
$127,174
$155,392
+22%
Grants Payable
-
-
-
Deferred Revenue
$171,006
$161,228
-6%
Tax-Exempt Bond Liabilities
-
-
-
Custodial & Escrow Liabilities
-
-
-
Notes Payable / Debt (Non-Related)
-
-
-
Related-Party Payables
-
-
-
Other Liabilities
$127,371
$33,223
-74%
Total Liabilities
$425,551
$349,843
-18%
Net assets
2024
2025
Change
Restricted Net Assets
-
-
-
Unrestricted Net Assets
$2,384,805
$2,603,964
+9%
Net assets
2024
2025
Change
Net assets
+$2,384,805
+$2,603,964
+9%
Balance Sheet
Copyright 2026. All rights reserved to Chario Inc. (d.b.a. Impala)