2022-11-09T12:13:44-06:00 2021-12-31 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2021-01-01 364847532 ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS ASSO 9194024500 220 LEIGH FARM RD DURHAM NC 27707 SCOTT SPIEGEL CFO 9194024500 2022-11-02 1 SCOTT SPIEGEL 999009999 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2022-11-02 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z BARRY C MELANCON 1345 AVE OF THE AMERICAS NEW YORK NY 10019 202936981 0 X WWW.AICPA-CIMA.COM X 2016 DC 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. 32 28 820 32 0 0 0 0 176871697 202255025 1800 41 132677 681915 177006174 202936981 396092 188018 0 0 83096591 82958337 0 0 0 92030125 116154953 175522808 199301308 1483366 3635673 95708723 117401037 102037966 120094607 -6329243 -2693570 X 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. 0 0 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 CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE GROUPSTUDY CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES ANDCONFERENCES FOR MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 277 0 1 820 1 0 0 0 0 0 0 1 0 X 32 28 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X SCOTT SPIEGEL 9194024500 220 LEIGH FARM RD DURHAM NC 27707 AMAL RATNAYAKE PAST CHAIRMAN (OUTGOING) 3.00 X X 0 0 0 AMY RADIN DIRECTOR 3.00 X 50400 0 0 ANDREW HARDING DIRECTOR 3.00 X 0 0 0 ANDREW MINTZER DIRECTOR 3.00 X 0 0 0 ANNE M NORTHUP DIRECTOR 3.00 3.00 X 49400 0 0 ANOOP MEHTA DIRECTOR 3.00 3.00 X 0 0 0 ASIF SADIQ DIRECTOR 3.00 X 0 0 0 BARRY C MELANCON PRESIDENT & CEO 40.00 3.00 X X 2605082 0 403474 BETH KIEFFER LEONARD DIRECTOR 3.00 3.00 X 0 0 0 BILL PIROLLI DIRECTOR 3.00 3.30 X 0 0 0 BILL REEB IMMEDIATE PAST VICECHAIRMAN (OUTGOING) 3.00 X X 0 0 0 BRUCE BEHN DIRECTOR 3.00 3.00 X 0 0 0 CARLA MCCALL DIRECTOR 3.00 3.00 X 0 0 0 DOMINIC ORTIZ DIRECTOR 3.00 3.00 X 0 0 0 DOUGLAS ROOSA DIRECTOR (OUTGOING) 3.00 X 0 0 0 EBONIE JACKSON DIRECTOR 3.00 X 0 0 0 JOE FALBO DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 JOEL OLBRICHT DIRECTOR 3.00 3.00 X 0 0 0 JONYCE BULLOCK DIRECTOR 3.00 3.00 X 0 0 0 KASIA CIEZOWSKA DIRECTOR (OUTGOING) 3.00 X 0 0 0 KEREN STEPHEN DIRECTOR 3.00 X 0 0 0 LOUISE CONNAUGHTON DIRECTOR (OUTGOING) 3.00 X 0 0 0 MAHES WICKRAMASINGHE DIRECTOR 3.00 X 0 0 0 MARK BEGICH DIRECTOR 3.00 3.00 X 48600 0 0 MARY GRACE DAVENPORT DIRECTOR 3.00 3.00 X 0 0 0 MATT SNOW DIRECTOR 3.00 3.00 X 0 0 0 MELANIE KANAKA DIRECTOR 3.00 3.00 X 0 0 0 NICK JACKSON VICE CHAIRMAN 3.00 X X 0 0 0 OKORIE RAMSEY DIRECTOR 3.00 3.00 X 0 0 0 PAUL ASH DIRECTOR 3.00 X 0 0 0 RANDY MYEROFF DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 REBECCA BENNETT DIRECTOR 3.00 X 0 0 0 RICK DREHER DIRECTOR 3.00 3.00 X 0 0 0 ROBERT PHILIPS DIRECTOR 3.00 X 0 0 0 SARAH GHOSH DIRECTOR 3.00 3.00 X 0 0 0 SHEILA BALZER DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 SHIRLEY LIU DIRECTOR 3.00 X 0 0 0 SIMON BITTLESTONE DIRECTOR 3.00 X 0 0 0 STEVE SWIENTOZIELSKYJ PAST VICECHAIRMAN (OUTGOING) 3.00 X X 0 0 0 TRACEY GOLDEN CHAIRMAN 3.00 3.00 X X 0 0 0 TRISHA NOMURA DIRECTOR 3.00 X 0 0 0 MICHAEL BUDDENDECK SECRETARY & GENERAL COUNSE 40.00 3.00 X 502525 0 75544 SCOTT SPIEGEL CFO 40.00 3.00 X 574645 0 74677 WILLIAM CARMICHAEL COO 40.00 X 890575 0 50611 JAMES HOOD EVP BUSINESS GROWTH & ENGAGEMENT 40.00 X 460969 0 11279 JANICE MAIMAN EVP COMMUNICATIONS, PR AN 40.00 X 631354 0 63496 JULIE LINDSAY EXECUTIVE DIRECTOR- CAQ 40.00 X 1104596 0 41544 MARK PETERSON EVP ADVOCACY 40.00 X 794808 0 64623 SUSAN COFFEY EVP TO PUBLIC PRACTICE 40.00 X 867654 0 53474 8580608 0 838722 253 0 1 0 ACCENTURE (UK) LTD 1350 AVENUE OF THE AMERICAS NEW YORK NY 10019 IT SERVICES 34305793 ERNST & YOUNG LLP 369 LEXINGTON AVE NEW YORK NY 10017 CONSULTING SERVICES 20891974 MICROSOFT CORPORATION 11 TIMES SQ NEW YORK NY 10036 IT SERVICES 2376254 ORACLE AMERICA INC 315 PARK AVE S 8TH FLOOR NEW YORK NY 10010 IT SERVICES 1825972 ABILA INC 10800 PECAN PARK BLVD STE 400 AUSTIN TX 78750 IT SERVICES 1548379 77 PROGRAM SUPPORT 561000 142133589 142133589 PROFESSIONAL DEVELOPMENT 900099 28699626 28699626 CONFERENCES 611430 21981047 21981047 TECHNICAL PUBLICATION 511130 9440763 9440763 202255025 41 41 MISCELLANEOUS 900099 681915 681915 681915 202936981 202936940 0 41 X 53300 11000 123718 5349761 60959830 3195649 9395866 4057231 1240546 464950 30991328 2540952 2248250 33675361 1773010 521290 624428 12114871 13563989 1430314 PROFESSIONAL DEVELOPMEN 4843356 COMMISSIONS 3877844 PUBLICATIONS 704518 EXCISE TAX 519350 5020596 199301308 698308 730761 223703 779392 7144816 289012 118498 53800904 70037035 12884759 2924290 11485066 9960469 600962 600962 27831376 28204385 0 604111 95708723 117401037 35276751 42569343 8287883 14878678 58473332 62646586 102037966 120094607 X -6329243 -2693570 -6329243 -2693570 95708723 117401037 3635673 0 X X 0 1 X 1 0 7928387 1280463 6647924 3776765 1358774 2417991 1179607 285053 894554 9960469 EXCISE TAX 424015 COMPENSATED ABSENCE 3237430 ROU LEASE LIABILITY NON CURRENT 30374847 OTHER NON CURRENT LIABILITY 28610294 62646586 X PART X, LINE 2: 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. 0 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. 6691 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANT GRANTS 3750 EAST ASIA AND THE PACIFIC 0 0 GRANT GRANTS 91875 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. 86171 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. 56763700 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANT GRANTS 2593 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. 111869 MIDDLE EAST AND NORTH AFRICA 0 0 GRANT GRANTS 25500 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. 576837 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. 98620 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. 28393 5 375 1 1 6 376 57092149 703850 57795999 EAST ASIA AND THE PACIFIC AWARDS 81875 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA AWARDS 25500 WIRE TRANSFER 0 2 0 0 1 0 0 1 PART III ACCOUNTING METHOD: 1 ALPFA 801 SOUTH GRAND AVE LOS ANGELES CA 90017 861118036 501(C)(3) 15000 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION AMERICAN ACCOUNTING ASSOCIATION 5717 BESSIE DR SARASOTA FL 34233 396030166 501(C)(3) 10000 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION ASCEND 120 WALL STREET NEW YORK NY 10005 510527847 501(C)(6) 15000 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION FINANCIAL MANAGEMENT ASSOCIATION INTERNATIONAL UNIVERSITY OF SOUTH FLORIDA COLLEGE OF BUSINESS TAMPA FL 33620 237177057 501(C)(6) 5500 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION NABA- NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC 7249 A HANOVER PARKWAY GREENBELT MD 20770 237097490 501(C)(3) 18500 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION VALUE REPORTING FOUNDATION 1045 SANSOME ST SAN FRANCISCO CA 94111 452883197 501(C)(3) 15000 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION 4 2 SCHOLARSHIPS 2 10000 AWARDS 1 1000 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. X X X X X X 1 1 X X X X X X 0 1 0 BARRY C MELANCON PRESIDENT & CEO 1852582 0 752500 0 0 0 369500 0 34887 0 3009469 0 0 0 JULIE LINDSAY EXECUTIVE DIRECTOR- CAQ 755096 0 330000 0 19500 0 34462 0 15942 0 1155000 0 0 0 WILLIAM CARMICHAEL COO 616241 0 254834 0 19500 0 34463 0 24759 0 949797 0 0 0 SUSAN COFFEY EVP TO PUBLIC PRACTICE 709009 0 133896 0 24749 0 30862 0 31289 0 929805 0 36000 0 MARK PETERSON EVP ADVOCACY 645202 0 124857 0 24749 0 31743 0 41132 0 867683 0 18000 0 JANICE MAIMAN EVP COMMUNICATIONS, PR AN 538455 0 50997 0 41902 0 30520 0 42908 0 704782 0 36000 0 SCOTT SPIEGEL CFO 471290 0 83855 0 19500 0 34725 0 47468 0 656838 0 13100 0 MICHAEL BUDDENDECK SECRETARY & GENERAL COUNSE 408316 0 69460 0 24749 0 33016 0 49716 0 585257 0 16300 0 JAMES HOOD EVP BUSINESS GROWTH & ENGAGEMENT 460969 0 0 0 0 0 0 0 924 0 461893 0 0 0 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. 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. MAPA GLOBAL SDN BHD LEVEL 10 1 FIRST AVENUE PETALING JAYA SELANGOR MY 47800 GLOBAL BUSINESS SERVICES MY C 3004898 5793243 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 1 1