ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS (EIN 36-4847532)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-09
- IRS object ID
- 202223139349303402
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-09T12:13:44-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221478099 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 SYLVAN WAY | AddressLine1Txt |
| City | PARSIPPANY | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 070543801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364847532 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATION OF INTERNATIONAL CERTIFIED | BusinessNameLine1Txt |
| Business Name Line2 | PROFESSIONAL ACCOUNTANTS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ASSO | BusinessNameControlTxt |
| Phone | 9194024500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 LEIGH FARM RD | AddressLine1Txt |
| City | DURHAM | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27707 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT SPIEGEL | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 9194024500 | PhoneNum |
| Signature | 2022-11-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SCOTT | PersonFirstNm |
| Person Last | SPIEGEL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LORI ROTHE YOKOBOSKY CPA | PreparerPersonNm |
| PTIN | P01273422 | PTIN |
| Phone | 9732283500 | PhoneNum |
| Preparation | 2022-11-02 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BARRY C MELANCON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1345 AVE OF THE AMERICAS | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $202,936,981 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.AICPA-CIMA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. ADVOCATE ON BEHALF OF THE PROFESSION, PROMOTE THE PUBLIC INTEREST AND DRIVE THE SUCCESS OF BUSINESSES AND INDIVIDUALS WORLDWIDE, DELIVER INNOVATIVE RESOURCES QUICKLY, PROMOTE THE MOST RECOGNIZED AND RESPECTED GLOBAL ACCOUNTING PROFESSION DESIGNATION THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 28 | VotingMembersIndependentCnt |
| Total Employee | 820 | TotalEmployeeCnt |
| Total Volunteers | 32 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $176,871,697 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $202,255,025 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,800 | PYInvestmentIncomeAmt |
| CY Investment Income | $41 | CYInvestmentIncomeAmt |
| PY Other Revenue | $132,677 | PYOtherRevenueAmt |
| CY Other Revenue | $681,915 | CYOtherRevenueAmt |
| PY Total Revenue | $177,006,174 | PYTotalRevenueAmt |
| CY Total Revenue | $202,936,981 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $396,092 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $188,018 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $83,096,591 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $82,958,337 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $92,030,125 | PYOtherExpensesAmt |
| CY Other Expenses | $116,154,953 | CYOtherExpensesAmt |
| PY Total Expenses | $175,522,808 | PYTotalExpensesAmt |
| CY Total Expenses | $199,301,308 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,483,366 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,635,673 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $95,708,723 | TotalAssetsBOYAmt |
| Total Assets EOY | $117,401,037 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $102,037,966 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $120,094,607 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$6,329,243 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$2,693,570 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. ADVOCATE ON BEHALF OF THE PROFESSION, PROMOTE THE PUBLIC INTEREST AND DRIVE THE SUCCESS OF BUSINESSES AND INDIVIDUALS WORLDWIDE, DELIVER INNOVATIVE RESOURCES QUICKLY, PROMOTE THE MOST RECOGNIZED AND RESPECTED GLOBAL ACCOUNTING PROFESSION DESIGNATION THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. ADVOCATE ON BEHALF OF THE PROFESSION, PROMOTE THE PUBLIC INTEREST AND DRIVE THE SUCCESS OF BUSINESSES AND INDIVIDUALS WORLDWIDE, DELIVER INNOVATIVE RESOURCES QUICKLY, PROMOTE THE MOST RECOGNIZED AND RESPECTED GLOBAL ACCOUNTING PROFESSION DESIGNATION THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION.IT REPRESENTS 650,000 MEMBERS AND STUDENTS IN PUBLIC AND MANAGEMENT ACCOUNTING | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE GROUPSTUDY CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES ANDCONFERENCES FOR MEMBERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 277 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 820 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 28 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT SPIEGEL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9194024500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 LEIGH FARM RD | AddressLine1Txt |
| City | DURHAM | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27707 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (49 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| AMAL RATNAYAKE | ||||||||
| PAST CHAIRMAN (OUTGOING) | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| AMY RADIN | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $50,400 | $0 | $0 | |||
| ANDREW HARDING | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ANDREW MINTZER | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ANNE M NORTHUP | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $49,400 | $0 | $0 | 3.00 | ||
| ANOOP MEHTA | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| ASIF SADIQ | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| BARRY C MELANCON | ||||||||
| PRESIDENT & CEO | 40.00 | Yes (X) | Yes (X) | $2,605,082 | $0 | $403,474 | 3.00 | |
| BETH KIEFFER LEONARD | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| BILL PIROLLI | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.30 | ||
| BILL REEB | ||||||||
| IMMEDIATE PAST VICECHAIRMAN (OUTGOING) | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BRUCE BEHN | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| CARLA MCCALL | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| DOMINIC ORTIZ | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| DOUGLAS ROOSA | ||||||||
| DIRECTOR (OUTGOING) | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| EBONIE JACKSON | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JOE FALBO | ||||||||
| DIRECTOR (OUTGOING) | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| JOEL OLBRICHT | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| JONYCE BULLOCK | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| KASIA CIEZOWSKA | ||||||||
| DIRECTOR (OUTGOING) | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| KEREN STEPHEN | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| LOUISE CONNAUGHTON | ||||||||
| DIRECTOR (OUTGOING) | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MAHES WICKRAMASINGHE | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MARK BEGICH | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $48,600 | $0 | $0 | 3.00 | ||
| MARY GRACE DAVENPORT | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| MATT SNOW | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| MELANIE KANAKA | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| NICK JACKSON | ||||||||
| VICE CHAIRMAN | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| OKORIE RAMSEY | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| PAUL ASH | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| RANDY MYEROFF | ||||||||
| DIRECTOR (OUTGOING) | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| REBECCA BENNETT | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| RICK DREHER | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| ROBERT PHILIPS | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| SARAH GHOSH | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| SHEILA BALZER | ||||||||
| DIRECTOR (OUTGOING) | 3.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| SHIRLEY LIU | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| SIMON BITTLESTONE | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| STEVE SWIENTOZIELSKYJ | ||||||||
| PAST VICECHAIRMAN (OUTGOING) | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| TRACEY GOLDEN | ||||||||
| CHAIRMAN | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 3.00 | |
| TRISHA NOMURA | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL BUDDENDECK | ||||||||
| SECRETARY & GENERAL COUNSE | 40.00 | Yes (X) | $502,525 | $0 | $75,544 | 3.00 | ||
| SCOTT SPIEGEL | ||||||||
| CFO | 40.00 | Yes (X) | $574,645 | $0 | $74,677 | 3.00 | ||
| WILLIAM CARMICHAEL | ||||||||
| COO | 40.00 | Yes (X) | $890,575 | $0 | $50,611 | |||
| JAMES HOOD | ||||||||
| EVP BUSINESS GROWTH & ENGAGEMENT | 40.00 | $460,969 | $0 | $11,279 | Yes (X) | |||
| JANICE MAIMAN | ||||||||
| EVP COMMUNICATIONS, PR AN | 40.00 | $631,354 | $0 | $63,496 | Yes (X) | |||
| JULIE LINDSAY | ||||||||
| EXECUTIVE DIRECTOR- CAQ | 40.00 | $1,104,596 | $0 | $41,544 | Yes (X) | |||
| MARK PETERSON | ||||||||
| EVP ADVOCACY | 40.00 | $794,808 | $0 | $64,623 | Yes (X) | |||
| SUSAN COFFEY | ||||||||
| EVP TO PUBLIC PRACTICE | 40.00 | $867,654 | $0 | $53,474 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $8,580,608 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $838,722 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 253 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ACCENTURE (UK) LTD | |||||
| 1350 AVENUE OF THE AMERICAS | NEW YORK | NY | 10019 | IT SERVICES | $34,305,793 |
| ERNST & YOUNG LLP | |||||
| 369 LEXINGTON AVE | NEW YORK | NY | 10017 | CONSULTING SERVICES | $20,891,974 |
| MICROSOFT CORPORATION | |||||
| 11 TIMES SQ | NEW YORK | NY | 10036 | IT SERVICES | $2,376,254 |
| ORACLE AMERICA INC | |||||
| 315 PARK AVE S 8TH FLOOR | NEW YORK | NY | 10010 | IT SERVICES | $1,825,972 |
| ABILA INC | |||||
| 10800 PECAN PARK BLVD STE 400 | AUSTIN | TX | 78750 | IT SERVICES | $1,548,379 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 77 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROGRAM SUPPORT | 561000 | $142,133,589 | $142,133,589 |
| PROFESSIONAL DEVELOPMENT | 900099 | $28,699,626 | $28,699,626 |
| CONFERENCES | 611430 | $21,981,047 | $21,981,047 |
| TECHNICAL PUBLICATION | 511130 | $9,440,763 | $9,440,763 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $202,255,025 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41 | TotalRevenueColumnAmt |
| Exclusion | $41 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $681,915 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $681,915 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $681,915 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $202,936,981 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $202,936,940 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $41 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,300 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,000 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,718 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,349,761 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,959,830 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,195,649 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,395,866 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,057,231 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,240,546 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $464,950 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,991,328 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,540,952 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,248,250 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,675,361 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,773,010 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $521,290 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $624,428 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,114,871 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,563,989 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,430,314 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PROFESSIONAL DEVELOPMEN | $4,843,356 |
| COMMISSIONS | $3,877,844 |
| PUBLICATIONS | $704,518 |
| EXCISE TAX | $519,350 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,020,596 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,301,308 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $698,308 | BOYAmt |
| EOY | $730,761 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $223,703 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $779,392 | BOYAmt |
| EOY | $7,144,816 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $289,012 | BOYAmt |
| EOY | $118,498 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,800,904 | BOYAmt |
| EOY | $70,037,035 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,884,759 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,924,290 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,485,066 | BOYAmt |
| EOY | $9,960,469 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,962 | BOYAmt |
| EOY | $600,962 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,831,376 | BOYAmt |
| EOY | $28,204,385 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $604,111 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,708,723 | BOYAmt |
| EOY | $117,401,037 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,276,751 | BOYAmt |
| EOY | $42,569,343 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,287,883 | BOYAmt |
| EOY | $14,878,678 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,473,332 | BOYAmt |
| EOY | $62,646,586 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,037,966 | BOYAmt |
| EOY | $120,094,607 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$6,329,243 | BOYAmt |
| EOY | -$2,693,570 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$6,329,243 | BOYAmt |
| EOY | -$2,693,570 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,708,723 | BOYAmt |
| EOY | $117,401,037 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,635,673 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,928,387 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,280,463 | DepreciationAmt |
| Book Value | $6,647,924 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,776,765 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,358,774 | DepreciationAmt |
| Book Value | $2,417,991 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,179,607 | OtherCostOrOtherBasisAmt |
| Depreciation | $285,053 | DepreciationAmt |
| Book Value | $894,554 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,960,469 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| EXCISE TAX | $424,015 |
| COMPENSATED ABSENCE | $3,237,430 |
| ROU LEASE LIABILITY NON CURRENT | $30,374,847 |
| OTHER NON CURRENT LIABILITY | $28,610,294 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $62,646,586 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE OF THE US AND HER MAJESTY'S REVENUE AND CUSTOMS OF THE UK AS WELL AS ANY OTHER JURISDICTIONS WHERE IT OPERATES. THE ASSOCIATION DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ASSOCIATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. FEDERAL INCOME TAX RETURNS RELATED TO US DOMICILED ENTITIES PRIOR TO DECEMBER 31, 2018 ARE CLOSED, AS ARE UK TAX RETURNS UP TO AND INCLUDING FINANCIAL YEAR DECEMBER 31, 2019. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE ASSOCIATION'S POLICY ON CLASSIFICATION OF INTEREST AND PENALTIES IS TO INCLUDE THESE AMOUNTS IN GENERAL MANAGEMENT EXPENSE. THE ASSOCIATION DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS DURING THE YEARS ENDED DECEMBER 31, 2021 AND 2020 AND HAS NOT ACCRUED ANY INTEREST OR PENALTIES RELATED TO UNRECOGNIZED TAX POSITIONS. THE ASSOCIATION HAS NOT IDENTIFIED ANY MATERIAL ASC 740 LIABILITIES. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (11 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | 0 | 0 | PROGRAM SERVICES | SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. | $6,691 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | GRANT | GRANTS | $3,750 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | GRANT | GRANTS | $91,875 |
| EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, | 1 | 148 | PROGRAM SERVICES | SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. | $86,171 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 4 | 227 | PROGRAM SERVICE | SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. | $56,763,700 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | GRANT | GRANTS | $2,593 |
| MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, | 0 | 0 | PROGRAM SERVICE | SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. | $111,869 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | GRANT | GRANTS | $25,500 |
| NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES | 1 | 1 | PROGRAM SERVICE | SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. | $576,837 |
| SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, | 0 | 0 | PROGRAM SERVICE | SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. | $98,620 |
| SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, | 0 | 0 | PROGRAM SERVICE | SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. | $28,393 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 5 | SubtotalOfficesCnt |
| Subtotal Employees | 375 | SubtotalEmployeesCnt |
| Continuation Total Office | 1 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 1 | ContinuationTotalEmployeeCnt |
| Total Office | 6 | TotalOfficeCnt |
| Total Employee | 376 | TotalEmployeeCnt |
| Subtotal Spent | $57,092,149 | SubtotalSpentAmt |
| Continuation Spent | $703,850 | ContinuationSpentAmt |
| Total Spent | $57,795,999 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC | AWARDS | $81,875 | WIRE TRANSFER | $0 |
| MIDDLE EAST AND NORTH AFRICA | AWARDS | $25,500 | WIRE TRANSFER | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | Yes (1) | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III ACCOUNTING METHOD: | FormAndLineReferenceDesc |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| ALPFA | |||||||||
| 801 SOUTH GRAND AVE | LOS ANGELES | CA | 90017 | 861118036 | 501(C)(3) | $15,000 | $0 | UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION | |
| AMERICAN ACCOUNTING ASSOCIATION | |||||||||
| 5717 BESSIE DR | SARASOTA | FL | 34233 | 396030166 | 501(C)(3) | $10,000 | $0 | UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION | |
| ASCEND | |||||||||
| 120 WALL STREET | NEW YORK | NY | 10005 | 510527847 | 501(C)(6) | $15,000 | $0 | UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION | |
| FINANCIAL MANAGEMENT ASSOCIATION INTERNATIONAL | |||||||||
| UNIVERSITY OF SOUTH FLORIDA COLLEGE | TAMPA | FL | 33620 | 237177057 | 501(C)(6) | $5,500 | $0 | UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION | OF BUSINESS |
| NABA- NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC | |||||||||
| 7249 A HANOVER PARKWAY | GREENBELT | MD | 20770 | 237097490 | 501(C)(3) | $18,500 | $0 | UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION | |
| VALUE REPORTING FOUNDATION | |||||||||
| 1045 SANSOME ST | SAN FRANCISCO | CA | 94111 | 452883197 | 501(C)(3) | $15,000 | $0 | UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Total Other Org | 2 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS | 2 | $10,000 |
| AWARDS | 1 | $1,000 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE ASSOCIATION VERIFIES THAT THE GRANT RECIPIENTS HAVE THE APPROPRIATE SKILLS AND MANAGEMENT TO ESTABLISH THE AGREED UPON PROGRAMS AND ARE COMPLIANT WITH THEIR EXEMPT PURPOSES. THESE RESEARCH GRANTS/STIPENDS ARE GIVEN AFTER THE WORK HAS BEEN COMPLETED. |
| SCHEDULE I, PART II: | SCHEDULE I, PART II SHOWS TOTAL GRANTS IN EXCESS OF THOSE REPORTED ON FORM 990, PART IX, LINE 1. THIS DIFFERENCE IS THE RESULT OF A REVERSAL OF A GRANT THAT WAS REPORTED IN THE PRIOR YEAR. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BARRY C MELANCON | ||||||||||||||
| PRESIDENT & CEO | $1,852,582 | $0 | $752,500 | $0 | $0 | $0 | $369,500 | $0 | $34,887 | $0 | $3,009,469 | $0 | $0 | $0 |
| JULIE LINDSAY | ||||||||||||||
| EXECUTIVE DIRECTOR- CAQ | $755,096 | $0 | $330,000 | $0 | $19,500 | $0 | $34,462 | $0 | $15,942 | $0 | $1,155,000 | $0 | $0 | $0 |
| WILLIAM CARMICHAEL | ||||||||||||||
| COO | $616,241 | $0 | $254,834 | $0 | $19,500 | $0 | $34,463 | $0 | $24,759 | $0 | $949,797 | $0 | $0 | $0 |
| SUSAN COFFEY | ||||||||||||||
| EVP TO PUBLIC PRACTICE | $709,009 | $0 | $133,896 | $0 | $24,749 | $0 | $30,862 | $0 | $31,289 | $0 | $929,805 | $0 | $36,000 | $0 |
| MARK PETERSON | ||||||||||||||
| EVP ADVOCACY | $645,202 | $0 | $124,857 | $0 | $24,749 | $0 | $31,743 | $0 | $41,132 | $0 | $867,683 | $0 | $18,000 | $0 |
| JANICE MAIMAN | ||||||||||||||
| EVP COMMUNICATIONS, PR AN | $538,455 | $0 | $50,997 | $0 | $41,902 | $0 | $30,520 | $0 | $42,908 | $0 | $704,782 | $0 | $36,000 | $0 |
| SCOTT SPIEGEL | ||||||||||||||
| CFO | $471,290 | $0 | $83,855 | $0 | $19,500 | $0 | $34,725 | $0 | $47,468 | $0 | $656,838 | $0 | $13,100 | $0 |
| MICHAEL BUDDENDECK | ||||||||||||||
| SECRETARY & GENERAL COUNSE | $408,316 | $0 | $69,460 | $0 | $24,749 | $0 | $33,016 | $0 | $49,716 | $0 | $585,257 | $0 | $16,300 | $0 |
| JAMES HOOD | ||||||||||||||
| EVP BUSINESS GROWTH & ENGAGEMENT | $460,969 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $924 | $0 | $461,893 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 4B | THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) PLAN: - BARRY MELANCON - $369,500 - SUSAN COFFEY - $19,500 - JANICE MAIMAN - $19,500 - MARK PETERSON - $19,500 - WILLIAM CARMICHAEL - $19,500 - MICHAEL BUDDENDECK - $19,500 - SCOTT SPIEGEL - $19,500 - JULIE LINDSEY - $19,500 |
| PART I, LINE 7 | INCLUDED IN PART II COLUMN B(II) ARE AMOUNTS REPRESENTING BONUS PAYMENTS. THESE AMOUNTS WERE APPROVED BY THE BOARD AND INCLUDED IN THE INDIVIDUAL'S 2021 W-2S. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THOSE DEEMED "MEMBERS" OF THE ASSOCIATION ARE INDIVIDUALS WHO ARE MEMBERS OF THE FOUNDING ORGANIZATIONS, AICPA AND CIMA, EACH OF WHICH MAY REVISE ITS CATEGORIES OF MEMBERSHIP, WHICH MAY INCLUDE ASSOCIATE, AFFILIATE OR OTHER CATEGORIES, AS WELL AS THE RIGHTS AND OBLIGATIONS FOR EACH OF ITS CATEGORIES OF MEMBERSHIP, AT THE SOLE AND EXCLUSIVE DISCRETION OF EACH FOUNDING ORGANIZATION AND THEREBY AFFECT THE RESPECTIVE MEMBERSHIP OF THE ASSOCIATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | IN ORDER FOR SOMEONE TO SERVE ON THE BOARD, THEY HAVE TO BE A MEMBER IN GOOD STANDING AND HAVE TO HAVE SERVED ON COUNCIL AT SOME POINT. THE NOMINATIONS COMMITTEE REVIEWS EVERYONE WHO HAS BEEN NOMINATED TO SERVE AND DETERMINES WHO WILL SERVE ON THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ASSOCIATION ENGAGES AN INDEPENDENT CPA TAX PROFESSIONAL TO PREPARE THE FORM 990. BOARD MEMBERS GENERALLY FEEL THAT THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE BOARD OR FINANCE AND AUDIT COMMITTEE'S ROLE IS TO EVALUATE THE PERSON(S) OR FIRM HIRED TO PREPARE THE TAX RETURN AND TO DETERMINE THAT IT IS APPROPRIATELY FILED. THE ASSOCIATION HAS TAKEN THESE STEPS WITH THE FINANCE AND AUDIT COMMITTEE. A REVIEW OF THE FORM 990 IS PERFORMED BY THE FINANCE & AUDIT COMMITTEE AND BOARD CHAIRMAN, AS WELL AS MEMBERS OF THE ASSOCIATION'S FINANCE MANAGEMENT TEAM PRIOR TO FINALIZING AND FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ASSOCIATION MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY SUCH ACTIONS AS A REVIEW OF HIRED CONSULTANTS TO DETERMINE IF INDEPENDENCE DOES EXIST AND AN ENVIRONMENTAL SCAN OF BUSINESS NEWS TO ENSURE THAT NO CONFLICTS EXIST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ASSOCIATION REMUNERATION AND TALENT COMMITTEE; WHICH IS COMPOSED OF THE CHAIR OF THE ASSOCIATION BOARD, IMMEDIATE PAST CHAIR AND THREE NON-OFFICER MEMBERS OF THE ASSOCIATION BOARD, WHO ARE RECOMMENDED JOINTLY BY THE CHAIR AND VICE CHAIR. THE THREE NON-OFFICER MEMBERS WILL BE COMPRISED OF TWO FROM THE AICPA AND ONE FROM CIMA. THE REMUNERATION AND TALENT COMMITTEE ESTABLISHES AND MONITORS COMPLIANCE WITH COMPENSATION POLICIES FOR THE ASSOCIATION AND ITS PROFESSIONAL UNITS' EMPLOYEES. THE COMMITTEE REPORTS TO, AND ASSISTS, THE ASSOCIATION BOARD OF DIRECTORS IN CARRYING OUT ITS RESPONSIBILITIES WITH RESPECT TO MATTERS RELATING TO COMPENSATION, SUCCESSION PLANNING, EMPLOYEE BENEFITS AND RETIREMENT PROGRAMS, ORGANIZATIONAL GOAL SETTING AND PERFORMANCE EVALUATION ON DELIVERY OF THE ANNUAL STRATEGIC PLAN. THE COMMITTEE'S ROLES AND RESPONSIBILITIES INCLUDE: - ENSURE THE ASSOCIATION'S EMPLOYEE COMPENSATION AND PAY PRACTICES ARE CONSISTENT WITH ASSOCIATION'S VALUES AND COMPETITIVE PRACTICES IN THE MARKETPLACE AND ARE DESIGNED WITH THE LONG-TERM SUCCESS AND SUSTAINABILITY OF THE ORGANIZATION IN MIND. - REVIEW AND APPROVE INITIATIVES ESTABLISHED FOR THE ASSOCIATION CEO AND ASSESS ANNUAL PERFORMANCE OF THE ASSOCIATION CEO AGAINST SUCH GOALS AND THE ASSOCIATION'S STRATEGIC PLAN. - ESTABLISH AND ANNUALLY REVIEW THE COMPENSATION OF THE CEOS AND EXECUTIVES OF THE ASSOCIATION. THIS INCLUDES A REVIEW OF THE CASH COMPENSATION, BENEFITS, PERQUISITES AND CONDITIONS OF EMPLOYMENT, BASED ON THE ASSOCIATION CEO'S EVALUATION OF HIS/HER DIRECT REPORTS. - PERIODICALLY REVIEW THE EMPLOYEE BENEFITS IN REGARD TO COSTS, LIABILITIES AND TO ENSURE THAT THE ASSOCIATION'S FIDUCIARY RESPONSIBILITY IS EXECUTED PROPERLY. - REVIEW THE ACTIVITIES AND ANALYSIS PREPARED BY THE ASSOCIATION'S EXTERNAL COMPENSATION CONSULTANT. - REVIEW THE ANNUAL SUCCESSION PLAN FOR CRITICAL POSITIONS, INCLUDING BUT NOT LIMITED TO, THE ASSOCIATION CEO, THE DIRECT REPORTS OF THE ASSOCIATION CEO AND THE DIRECT REPORTS OF THE PROFESSIONAL UNITS' CEOS TO ENSURE CONTINUITY IN OPERATIONS AND MANAGEMENT. - REPORT TO THE ASSOCIATION BOARD IN SUFFICIENT DETAIL THAT PROVIDES THE BOARD ASSURANCE THAT ITS PERFORMANCE EVALUATION AND COMPENSATION RESPONSIBILITIES FOR THE ASSOCIATION CEO AND THE KEY EXECUTIVES OF THE ASSOCIATION ARE BEING FULFILLED. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE ASSOCIATION'S WEBSITE. |
| FORM 990, PART IX, LINE 11G | COMMERCIAL SERVICES 2,676,683. CREDIT CARD FEES 941,281. FULFILLMENT STORAGE 30,404. LEAVE ADMINISTRATION 33,294. OTHER FEES 923,530. PROFESSIONAL FEES 23,985,018. SUNDRY 2,383,831. TRADE SHOW 17,287. |
| FORM 990, PART XII, LINE 2C | THE ASSOCIATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAPA GLOBAL SDN BHD | BusinessNameLine1Txt |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | LEVEL 10 1 FIRST AVENUE | AddressLine1Txt |
| City | PETALING JAYA | CityNm |
| Province Or State | SELANGOR | ProvinceOrStateNm |
| Country | MY | CountryCd |
| Foreign Postal | 47800 | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | GLOBAL BUSINESS SERVICES | PrimaryActivitiesTxt |
| Legal Domicile Foreign Country | MY | LegalDomicileForeignCountryCd |
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $3,004,898 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $5,793,243 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |