ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS (EIN 36-4847532)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-13
- IRS object ID
- 202533179349305138
- Schema version
- 2024v5.2
- 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 | 2025-11-13T12:01:46-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 333709623 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK ADVISORY LLC | 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 | 2024-01-01 | 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 | TIMOTHY LASPALUTO | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 9194024500 | PhoneNum |
| Signature | 2025-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LORI ROTHE YOKOBOSKY | PreparerPersonNm |
| PTIN | P01273422 | PTIN |
| Phone | 9732283500 | PhoneNum |
| Preparation | 2025-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK KOZIEL | PrincipalOfficerNm |
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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $214,825,477 | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 775 | TotalEmployeeCnt |
| Total Volunteers | 34 | 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 | $222,713,952 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $213,518,601 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $330,001 | PYOtherRevenueAmt |
| CY Other Revenue | $632,876 | CYOtherRevenueAmt |
| PY Total Revenue | $223,043,953 | PYTotalRevenueAmt |
| CY Total Revenue | $214,151,477 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $165,212 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $65,319 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $91,471,745 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $90,921,297 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $130,575,764 | PYOtherExpensesAmt |
| CY Other Expenses | $127,898,394 | CYOtherExpensesAmt |
| PY Total Expenses | $222,212,721 | PYTotalExpensesAmt |
| CY Total Expenses | $218,885,010 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $831,232 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$4,733,533 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $103,501,866 | TotalAssetsBOYAmt |
| Total Assets EOY | $81,949,134 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $107,500,402 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $91,363,768 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$3,998,536 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$9,414,634 | 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 | MEMBERSHIP: THE ASSOCIATION SEEKS TO BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD AND REPRESENTS NEARLY 600,000 MEMBERS AND STUDENTS IN PUBLIC AND MANAGEMENT ACCOUNTING. THE ASSOCIATION PROVIDES MEMBERS AND STUDENTS WITH ADVOCACY ON BEHALF OF THE PROFESSION, PROMOTION OF PUBLIC INTEREST, AND INNOVATIVE RESOURCES THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTINUING PROFESSIONAL EDUCATION AND CONFERENCES: THE ASSOCIATION ANNUALLY PROVIDES NUMEROUS CONFERENCES AS WELL AS GROUP AND INDIVIDUAL CONTINUING PROFESSIONAL EDUCATION COURSES AND PRESENTATIONS 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 | 0 | 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 | 0 | 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 | 198 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 775 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | UK | ForeignCountryCd |
| Foreign Country | MY | ForeignCountryCd |
| 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 | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | 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 | 0 | 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 |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TIMOTHY LASPALUTO | 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 (43 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| ALAN WHITMAN | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ALFRED RAMOSEDI | |||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ANDY MINTZER | |||||||||
| (OUTGOING) DIRECTOR | 3.00 | 3.30 | Yes (X) | $0 | $0 | $0 | |||
| ANGELA HO | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ANNETTE STALKER | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ANOOP MEHTA | |||||||||
| (OUTGOING) IMMEDIATE PAST CHAIR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| ANTHONY GONZALEZ | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ASIF SADIQ | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| BARRY C MELANCON | |||||||||
| PRESIDENT & CEO | 40.00 | 3.00 | Yes (X) | $2,710,702 | $9,345 | $399,606 | Yes (X) | ||
| BETH KIEFFER LEONARD | |||||||||
| (OUTGOING) DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| CARLA MCCALL | |||||||||
| VICE CHAIR/CO-CHAIR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| CHARLIE STEEL | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| EBONIE JACKSON | |||||||||
| (OUTGOING) DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JACQUELYN TRACY | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JAN LEWIS | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN GRAHAM | |||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JONYCE BULLOCK | |||||||||
| (OUTGOING) DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JUSTIN YE | |||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| KAY FRENCH | |||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| KEREN STEPHEN | |||||||||
| (OUTGOING) DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| LEXY KESSLER | |||||||||
| DIRECTOR/VICE CHAIR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| LINDSAY STEVENSON | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MARIE LARGE | |||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| MATT SNOW | |||||||||
| (OUTGOING) DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MELANIE KANAKA | |||||||||
| (OUTGOING) IMMEDIATE PAST CHAIR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MICHELLE SCHUMACHER | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| OKORIE RAMSEY | |||||||||
| CO-CHAIR/IMMEDIATE PAST CO-CHAIR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| RANIA KAISSI-FAWAZ | |||||||||
| DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| REBECCA BENNETT | |||||||||
| (OUTGOING) DIRECTOR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| RUMBI PETROZELLO | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| SARAH GHOSH | |||||||||
| CO-CHAIR/IMMEDIATE PAST CO-CHAIR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| SCOTT SHOWALTER | |||||||||
| DIRECTOR | 3.00 | 3.30 | Yes (X) | $0 | $0 | $0 | |||
| SIMON BITTLESTONE | |||||||||
| DIRECTOR/CO-CHAIR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| WESLEY WES BRICKER | |||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL BUDDENDECK | |||||||||
| GENERAL COUNCIL | 40.00 | 3.00 | $535,713 | $0 | $61,021 | Yes (X) | |||
| SCOTT SPIEGEL | |||||||||
| COO | 40.00 | 0.00 | $799,658 | $0 | $64,014 | Yes (X) | |||
| TIMOTHY LASPALUTO | |||||||||
| CFO | 40.00 | 3.60 | $584,985 | $0 | $53,068 | Yes (X) | |||
| JAMES HOOD | |||||||||
| EVP FIRM ENGAGEMENT & GROWTH | 40.00 | 0.00 | $777,305 | $0 | $41,810 | Yes (X) | |||
| JANICE MAIMAN | |||||||||
| EVP COMMUNICATIONS AND MEDIA RELATIONS | 40.00 | 0.00 | $674,765 | $0 | $51,750 | Yes (X) | |||
| JULIE LINDSEY | |||||||||
| CEO CENTER FOR AUDIT QUALITY | 40.00 | 0.00 | $1,433,067 | $0 | $48,345 | Yes (X) | |||
| MARK PETERSON | |||||||||
| EVP ADVOCACY | 40.00 | 0.00 | $834,141 | $0 | $111,679 | Yes (X) | |||
| SUSAN COFFEY | |||||||||
| CEO PUBLIC ACCOUNTING | 40.00 | 0.00 | $1,172,095 | $0 | $36,450 | Yes (X) | |||
| WILLIAM CARMICHAEL | |||||||||
| FORMER SVP - STRATEGY, PEOPLE & INNOVATION | 0.00 | 0.00 | $939,480 | $0 | $52,630 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $10,461,911 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $9,345 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $920,373 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 305 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | CountryContractorAddress/ForeignAddress/CountryCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd |
|---|---|---|---|---|---|---|---|---|
| ACCENTURE (UK) LTD | ||||||||
| 30 FENCHURCH STREET | LONDON | UK | IT SERVICES | $12,698,769 | ||||
| ERNST & YOUNG LLP | ||||||||
| CONSULTING | $10,423,723 | 1 MANHATTAN W 401 9TH AVE | NEW YORK | NY | 10001 | |||
| SLALOM CONSULTING LIMITED | ||||||||
| CONSULTING | $9,095,823 | 255 S KING ST SUITE 1800 | SEATTLE | WA | 98104 | |||
| ACORA LTD | ||||||||
| 16 ALBERT DR | BURGESS HILL | UK | IT SERVICES | $4,235,751 | ||||
| ZUORA INC | ||||||||
| CONSULTING | $3,358,947 | 101 REDWOOD SHORES PARKWAY | REDWOOD CITY | CA | 94065 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 103 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROGRAM SUPPORT | 561000 | $144,897,378 | $144,897,378 |
| PROFESSIONAL DEVELOPMENT | 813910 | $30,879,745 | $30,879,745 |
| CONFERENCES | 611430 | $27,627,621 | $27,627,621 |
| TECHNICAL PUBLICATION | 513190 | $10,075,712 | $10,075,712 |
| UNIFORM CPA/APFS EXAMS | 813910 | $38,145 | $38,145 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $213,518,601 | TotalProgramServiceRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $674,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $674,000 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $632,876 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $632,876 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $632,876 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $214,151,477 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $214,151,477 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | 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 | $59,800 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,519 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,253,424 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,361,887 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,482,906 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,316,233 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,506,847 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,550,846 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $718,299 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,147,775 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,364,752 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,533,776 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,107,440 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,046 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,858 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,893,110 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,257,730 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,042,439 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,376,089 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PROFESSIONAL DEVELOPMEN | $11,650,754 |
| COMMISSIONS | $2,124,129 |
| EXCISE TAX | $215,038 |
| PUBLICATIONS | $50,527 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,219,786 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,885,010 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,162,476 | BOYAmt |
| EOY | $1,617,092 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,011,828 | BOYAmt |
| EOY | $5,909,729 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $26,302 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,700,298 | BOYAmt |
| EOY | $44,606,785 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,603,310 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,299,117 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,654,062 | BOYAmt |
| EOY | $6,304,193 | 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 | $24,254,960 | BOYAmt |
| EOY | $22,197,903 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,117,280 | BOYAmt |
| EOY | $686,168 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,501,866 | BOYAmt |
| EOY | $81,949,134 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,840,552 | BOYAmt |
| EOY | $46,226,213 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,543,056 | BOYAmt |
| EOY | $16,653,205 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,116,794 | BOYAmt |
| EOY | $28,484,350 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,500,402 | BOYAmt |
| EOY | $91,363,768 | 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 | -$3,998,536 | BOYAmt |
| EOY | -$9,414,634 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,998,536 | BOYAmt |
| EOY | -$9,414,634 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,501,866 | BOYAmt |
| EOY | $81,949,134 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$4,733,533 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$682,565 | OtherChangesInNetAssetsAmt |
| 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 | $2,876,018 | DepreciationAmt |
| Book Value | $5,052,369 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,489,478 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,782,754 | DepreciationAmt |
| Book Value | $706,724 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,185,445 | OtherCostOrOtherBasisAmt |
| Depreciation | $640,345 | DepreciationAmt |
| Book Value | $545,100 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,304,193 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| EXCISE TAX | $460,000 |
| COMPENSATED ABSENCE | $3,459,048 |
| ROU LEASE LIABILITY NON CURRENT | $24,565,302 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $28,484,350 | 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 HIS 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 AS WELL AS UK TAX RETURNS PRIOR TO DECEMBER 31, 2021 ARE CLOSED. 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 SUPPORTING ACTIVITIES - GENERAL MANAGEMENT IN THE ACCOMPANYING COMBINED STATEMENTS OF ACTIVITIES, NET ASSETS, AND PREFERRED STOCK. THE ASSOCIATION DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023 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 | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 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 SERVICE | SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. | $3,750 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 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. | $32,994,124 |
| 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. | $94,074 |
| NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES | 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. | $129,521 |
| 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. | $10,465 |
| 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. | $1,436 |
| EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, | 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. | $13,290,463 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | GRANT | GRANTS | $5,519 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $46,529,352 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $46,529,352 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EAST ASIA AND THE PACIFIC | RegionTxt |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrantTxt |
| Cash Grant | $5,519 | CashGrantAmt |
| Manner Of Cash Disbursement | WIRE | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 1 | TotalOtherOrgCnt |
| 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 | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION MAINTAINS RECORDS OF ALL GRANTS AND ASSISTANCE AWARDED AS WELL AS THE SELECTION CRITERIA USED TO AWARD THE GRANTS AND ASSISTANCE. THE ASSOCIATION VERIFIES THAT ALL GRANT RECIPIENTS HAVE THE APPROPRIATE SKILLS AND MANAGEMENT TO ESTABLISH THE AGREED UPON PROGRAMS AND ARE COMPLIANT WITH THEIR TAX-EXEMPT PURPOSES. ALL FOREIGN GRANTS ARE ISSUED AFTER WORK HAS BEEN COMPLETED. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 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 |
|---|---|---|---|---|---|---|---|---|---|
| CPA SOCIETY EXECUTIVES ASSOCIATION | |||||||||
| 3850 N CAUSEWAY BLVD 1650 | METAIRIE | LA | 70002 | 200629203 | 501(C)(6) | $10,000 | $0 | CPA/SEA SCHOLARSHIP FUND 2024 | |
| NABA - NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC | |||||||||
| 6406 IVY LANE SUITE 200B | GREENBELT | MD | 20770 | 237097490 | 501(C)(3) | $10,000 | $0 | SPONSORSHIP OF NABA'S ACCOUNTING CAREER AWARENESS PROGRAM | |
| NCPACA FOUNDATION INC | |||||||||
| 488 MADISON AVE 23RD FLOOR | NEW YORK | NY | 10022 | 550883350 | 501(C)(3) | $10,000 | $0 | UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION | |
| OUT FOR UNDERGRADUATE BUSINESS CONFERENCE INC | |||||||||
| 2216 PADRE BLVD STE B 117 | SOUTH PADRE ISLAND | TX | 78597 | 271409325 | 501(C)(3) | $16,000 | $0 | SPONSORSHIP/PARTNERSHIP WITH OUT 4 UNDERGRAD | |
| THE PHD PROJECT ASSOCIATION | |||||||||
| 3 CHESTNUT RIDGE ROAD THE PHD | MONTVALE | NJ | 07645 | 202610773 | 501(C)(3) | $12,500 | $0 | PH PROJECT CORPORATE SPONSORSHIP 2024 | PROJECT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION MAINTAINS RECORDS OF ALL GRANTS AND ASSISTANCE AWARDED AS WELL AS THE SELECTION CRITERIA USED TO AWARD THE GRANTS AND ASSISTANCE. THE ASSOCIATION VERIFIES THAT ALL GRANT RECIPIENTS HAVE THE APPROPRIATE SKILLS AND MANAGEMENT TO ESTABLISH THE AGREED UPON PROGRAMS AND ARE COMPLIANT WITH THEIR TAX-EXEMPT PURPOSES. ALL RESEARCH GRANTS AND STIPENDS ARE ISSUED AFTER WORK HAS BEEN COMPLETED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| 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 | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 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 | $2,057,025 | $0 | $629,556 | $0 | $24,121 | $9,345 | $386,450 | $0 | $42,225 | $0 | $3,139,377 | $9,345 | $0 | $0 |
| JULIE LINDSEY | ||||||||||||||
| CEO CENTER FOR AUDIT QUALITY | $1,035,993 | $0 | $376,000 | $0 | $21,074 | $0 | $40,393 | $0 | $16,812 | $0 | $1,490,272 | $0 | $19,500 | $0 |
| SUSAN COFFEY | ||||||||||||||
| CEO PUBLIC ACCOUNTING | $823,141 | $0 | $327,880 | $0 | $21,074 | $0 | $36,450 | $0 | $8,677 | $0 | $1,217,222 | $0 | $19,500 | $0 |
| WILLIAM CARMICHAEL | ||||||||||||||
| FORMER SVP - STRATEGY, PEOPLE & INNO | $119,303 | $0 | $229,936 | $0 | $590,241 | $0 | $32,197 | $0 | $20,433 | $0 | $992,110 | $0 | $19,500 | $0 |
| MARK PETERSON | ||||||||||||||
| EVP ADVOCACY | $736,230 | $0 | $76,837 | $0 | $21,074 | $0 | $93,475 | $0 | $26,456 | $0 | $954,072 | $0 | $19,500 | $0 |
| SCOTT SPIEGEL | ||||||||||||||
| COO | $609,584 | $0 | $169,000 | $0 | $21,074 | $0 | $40,850 | $0 | $31,643 | $0 | $872,151 | $0 | $19,500 | $0 |
| JAMES HOOD | ||||||||||||||
| EVP FIRM ENGAGEMENT & GROWTH | $594,532 | $0 | $160,273 | $0 | $22,500 | $0 | $40,850 | $0 | $11,315 | $0 | $829,470 | $0 | $0 | $0 |
| JANICE MAIMAN | ||||||||||||||
| EVP COMMUNICATIONS AND MEDIA RELATI | $338,496 | $0 | $105,769 | $0 | $230,500 | $0 | $33,450 | $0 | $26,503 | $0 | $734,718 | $0 | $19,500 | $0 |
| TIMOTHY LASPALUTO | ||||||||||||||
| CFO | $450,860 | $0 | $113,051 | $0 | $21,074 | $0 | $41,112 | $0 | $18,833 | $0 | $644,930 | $0 | $19,500 | $0 |
| MICHAEL BUDDENDECK | ||||||||||||||
| GENERAL COUNCIL | $465,939 | $0 | $48,700 | $0 | $21,074 | $0 | $37,117 | $0 | $32,026 | $0 | $604,856 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINES 4A-B | THE FOLLOWING INDIVIDUALS RECEIVED SERVERANCE PAYMENTS: - WILLIAM CARMICHAEL - $569,167 THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) PLAN: - BARRY MELANCON - $373,000 - SUSAN COFFEY - $23,000 - JANICE MAIMAN - $23,000 - MARK PETERSON - $79,750 - WILLIAM CARMICHAEL - $23,000 - MICHAEL BUDDENDECK - $23,000 - SCOTT SPIEGEL - $23,000 - JULIE LINDSEY - $23,000 - JAMES HOOD - $23,000 - TIMOTHY LASPALUTO - $23,000 |
| 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 2024 W-2S. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION AMENDED ITS BYLAWS TO REPORT THE FOLLOWING CHANGES: TO SET THE MINIMUM NUMBER OF BOARD MEMBERS AT TWENTY-SIX (26) MEMBERS AND THE MAXIMUM NUMBER OF BOARD MEMBERS AT THIRTY-TWO (32) MEMBERS; THAT A QUORUM FOR THE TRANSACTION OF BUSINESS BY THE ASSOCIATION CONSISTS OF THREE-FOURTHS (3/4) OF THE ASSOCIATION BOARD MEMBERS; THAT THE CORPORATE OFFICERS OF THE ASSOCIATION CONSIST OF THE FOLLOWING INDIVIDUALS: THE CHAIR, THE CO-CHAIR, THE CHAIR AUDIT & FINANCE COMMITTEE, AND THE ASSOCIATION CEO; THAT THE CHAIR OF THE ASSOCIATION IS EITHER THE CHAIR OF THE AICPA OR PRESIDENT OF CIMA; THE REMOVAL OF LANGUAGE SURROUNDING PROFESSIONAL UNITS; TO UPDATE TO THE NAME OF THE STANDING COMMITTEE FOR THE AUDIT & FINANCE COMMITTEE; AND TO UPDATE TO 16 THE VOTING MEMBERS OF THE NOMINATION COMMITTEE AND THE NOMINATION OF MEMBERS BY THE SUB-COMMITTEE. |
| 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 | MEMBERS OF THE ORGANIZATION'S GOVERNING BODY ARE REVIEWED BY THE NOMINATIONS COMMITTEE AND ARE APPROVED BY THE RESPECTIVE FOUNDING ORGANIZATION OF THE ASSOCIATION, THE AICPA AND CIMA. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ASSOCIATION DOES NOT HAVE AN EXECUTIVE OR OTHER COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN INDEPENDENT CPA TAX PROFESSIONAL ANNUALLY PREPARES THE FORM 990 RETURN AND THE BOARD AGREES THAT THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE AUDIT AND FINANCE COMMITTEE ANNUALLY EVALUATES THE FIRM HIRED TO PREPARE THE FORM 990 RETURN AND CONFIRMS THE FORM IS APPROPRIATELY FILED. THE AUDIT AND FINANCE COMMITTEE CHAIR, THE BOARD OF DIRECTORS CHAIR, AS WELL AS MEMBERS OF THE ASSOCIATION'S FINANCE MANAGEMENT TEAM REVIEW THE FORM 990 FOR ACCURACY PRIOR TO SUBMISSION. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ASSOCIATION CONTINUOUSLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY SUCH ACTIONS AS REVIEWS OF HIRED CONSULTANTS TO DETERMINE IF INDEPENDENCE EXISTS AND ENVIRONMENTAL SCANS OF BUSINESS NEWS TO ENSURE THAT NO CONFLICTS EXIST. ANY INDIVIDUALS WITH A CONFLICT OF INTEREST ARE REQUIRED TO DECLARE POTENTIAL CONFLICTS AND ARE REQUIRED TO RECUSE THEMSELVES FROM THE DISCUSSION AND VOTING ON THE MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE REMUNERATION AND TALENT COMMITTEE ESTABLISHES AND MONITORS COMPLIANCE WITH COMPENSATION POLICIES FOR THE ASSOCIATION AND ITS EMPLOYEES. THE COMMITTEE IS COMPOSED OF THE CHAIR OF THE ASSOCIATION BOARD, THE IMMEDIATE PAST CHAIR AND THREE NON-OFFICER MEMBERS OF THE ASSOCIATION BOARD, WHO ARE RECOMMENDED JOINTLY BY THE CHAIR AND VICE CHAIR. 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 THE 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 CEO 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 AND THE DIRECT REPORTS OF THE ASSOCIATION CEO TO ENSURE CONTINUITY IN OPERATIONS AND MANAGEMENT. - REPORT TO THE ASSOCIATION BOARD IN SUFFICIENT DETAIL THAT PROVIDES THE BOARD WITH 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'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE ASSOCIATION'S WEBSITE AND UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | COMMERCIAL SERVICES 1,402,456. CREDIT CARD FEES 3,917,551. OTHER FEES 3,240,812. PROFESSIONAL FEES 19,586,956. |
| FORM 990, PART XI, LINE 9: | FX HEDGE GAIN-LOSS -798,632. (GAIN)LOSS ON FOREIGN CURRENCY 116,067. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd | Public Charity StatusPublicCharityStatusTxt | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ACCOUNTING RESEARCH ASSOCIATION INC | |||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 136227058 | DEVELOP AND ESTABLISH FINANCIAL GOVERNMENT ACCOUNTING REPORTING | DC | 501(C)(6) | AICPA | 0 | ||||||||
| AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS | |||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 130432265 | MEMBERSHIP ORG FOR THE ACCOUNTING PROFESSION | DC | 501(C)(6) | 0 | N/A | ||||||||
| AICPA BENEVOLENT FUND INC | |||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 136168775 | PROVIDE FINANCIAL ASSISTANCE TO MEMBERS OF THE AICPA IN NEED | DC | 501(C)(3) | AICPA | 0 | LINE 7 | |||||||
| AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION | |||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 136169602 | ADVANCES ACCOUNTING PROFESSION AND EDUCATION DIVERSITY | DC | 501(C)(3) | AICPA | 0 | LINE 7 | |||||||
| AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PAC | |||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 132937976 | CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE | DC | 527 | AICPA | 0 | ||||||||
| INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS | |||||||||||||||||
| ADVANCES THE ACCOUNTING PROFESSION | AICPA | 0 | 66 WELLINGTON STREET WEST SUITE 53 | TORONTO | ONTARIO | CA | M5K 1E6 | CA | |||||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CPACOM | |||||||||||||||||||
| 1345 AVE OF THE AMERICAS | NEW YORK | NY | 10019 | 223731549 | BRINGS INNOVATIVE PARTNER SOLUTIONS TO THE ACCOUNTING PROFESSION | DE | N/A | C | 0 | ||||||||||
| MAPAGLOBAL (MALAYSIA) SDN BHD | |||||||||||||||||||
| GLOBAL BUSINESS SERVICES | C | Yes (1) | LEVEL 10 1 FIRST AVENUE BANDAR UT | PETALING JAYA | SELANGOR | MY | 47800 | MY | ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS | $5,849,952 | $2,129,550 | 1.00000 | |||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | 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 |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAPAGLOBAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | M | TransactionTypeTxt |
| Involved | $860,455 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |