AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 13-0432265)
- Tax period
- 2015-08-01 to 2016-07-31
- Filed
- 2017-05-22
- IRS object ID
- 201701429349300125
- Schema version
- 2015v3.0
- 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 | 2017-05-22T11:22:52-05:00 | ReturnTs |
| Tax Period End | 2016-07-31 | 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 | 4 BECKER FARM ROAD | AddressLine1Txt |
| City | ROSELAND | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 130432265 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN INSTITUTE OF CERTIFIED PUBLIC | BusinessNameLine1Txt |
| Business Name Line2 | ACCOUNTANTS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 9194024500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 LEIGH FARM ROAD | AddressLine1Txt |
| City | DURHAM | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 277078110 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANTHONY PUGLIESE | PersonNm |
| Person Title | VP - FINANCE, ASSOC & PUB ACCT | PersonTitleTxt |
| Phone | 9194024500 | PhoneNum |
| Signature | 2017-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THOMAS LANNING | PreparerPersonNm |
| PTIN | P00851654 | PTIN |
| Phone | 9732283500 | PhoneNum |
| Preparation | 2017-05-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BARRY MELANCON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1211 AVENUE OF THE AMERICAS | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $317,332,617 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.AICPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1916 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IS A MEMBERSHIP ORGANIZATION WHOSE PRIMARY EXEMPT PURPOSES ARE TO SERVE AND UNITE THE ACCOUNTANCY PROFESSION, TO DEVELOP AND MAINTAIN HIGH PROFESSIONAL STANDARDS, TO ADVANCE THE SCIENCE OF ACCOUNTANCY, TO DEVELOP AND IMPROVE ACOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 264 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 261 | VotingMembersIndependentCnt |
| Total Employee | 951 | TotalEmployeeCnt |
| Total Volunteers | 1634 | TotalVolunteersCnt |
| Total Gross UBI | $4,600,246 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $292,967 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $131,063,470 | PYContributionsGrantsAmt |
| CY Contributions Grants | $135,262,470 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $93,327,346 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $93,502,115 | CYProgramServiceRevenueAmt |
| PY Investment Income | $11,177,112 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,369,832 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,088,577 | PYOtherRevenueAmt |
| CY Other Revenue | $9,495,212 | CYOtherRevenueAmt |
| PY Total Revenue | $244,656,505 | PYTotalRevenueAmt |
| CY Total Revenue | $244,629,629 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,654,425 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,618,657 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $117,189,229 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $116,818,694 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $125,682,692 | PYOtherExpensesAmt |
| CY Other Expenses | $131,481,882 | CYOtherExpensesAmt |
| PY Total Expenses | $248,526,346 | PYTotalExpensesAmt |
| CY Total Expenses | $253,919,233 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,869,841 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$9,289,604 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $225,740,262 | TotalAssetsBOYAmt |
| Total Assets EOY | $200,626,710 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $191,680,662 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $181,441,840 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $34,059,600 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $19,184,870 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IS A MEMBERSHIP ORGANIZATION WHOSE PRIMARY EXEMPT PURPOSES ARE TO SERVE AND UNITE THE ACCOUNTANCY PROFESSION, TO DEVELOP AND MAINTAIN HIGH PROFESSIONAL STANDARDS, TO ADVANCE THE SCIENCE OF ACCOUNTANCY, TO DEVELOP AND IMPROVE ACOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEMBERSHIP SERVICES: APPROXIMATELY 418,000 VOTING MEMBERS HAVE ACCESS TO A VARIETY OF MEMBERSHIP PRODUCTS & SERVICES, SUCH AS EDUCATIONAL SERVICES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNIFORM CPA EXAMINATIONS: TOTAL NUMBER OF EXAM SECTIONS GRADED - APPROXIMATELY 253,000 | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE OVER 2300 GROUP STUDY CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES AND 65 CONFERENCES 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 | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 461 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 951 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 264 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 261 | 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 | Yes (1) | 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 | 0 | 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 | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | 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 ROAD | AddressLine1Txt |
| City | DURHAM | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 277078110 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (38 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| ANNE M NORTHUP | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $55,000 | $0 | $0 | |||||
| BARRY C MELANCON | ||||||||||
| PRESIDENT & CEO | 40.00 | Yes (X) | $1,938,068 | $0 | $123,991 | 1.00 | Yes (X) | |||
| CHRISTOPHER SCHMIDT | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| DAVID K MORGAN | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 0.30 | ||||
| DAVID STANFORD | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| DEANN A HILL | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| DORRI C MCWHORTER | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| EDUARDO JORDAN | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| ERIC L HANSEN | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| FREDERICK NISWANDER | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| GARY W REYNOLDS | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| GRANT ASHLEY | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 0.30 | ||||
| J MICHAEL KIRKLAND | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| JEAN M HOBBY | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| KIMBERLY N ELLISON-TAYLOR | ||||||||||
| VICE CHAIRMAN, DIRECTOR | 20.00 | Yes (X) | $0 | $0 | $0 | 1.00 | Yes (X) | |||
| MARJERY L PIERCEY | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| MARK PETER BEGICH | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $36,950 | $0 | $0 | |||||
| MARY STONE | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 0.30 | ||||
| MYRIAM MADDEN | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| NANCY A BAGRANOFF | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | 0.30 | ||||
| PAUL CURTH | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| STEPHEN W CHRISTIAN | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| THERESA GRAFENSTINE | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| THOMAS BRODERICK | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| TIM CHRISTEN | ||||||||||
| CHAIRMAN, VICE CHAIRMAN | 35.00 | Yes (X) | $0 | $0 | $0 | 1.00 | Yes (X) | |||
| TOMMYE E BARIE | ||||||||||
| CHAIR, PAST CHAIR, & DIRECTOR | 10.00 | Yes (X) | $0 | $0 | $0 | 1.00 | Yes (X) | |||
| TRACEY C GOLDEN | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| WILLIAM E BALHOFF | ||||||||||
| IMMEDIATE PAST CHAIRMAN | 5.00 | Yes (X) | $0 | $0 | $0 | 1.00 | Yes (X) | |||
| WILLIAM PIROLLI | ||||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||||
| ANTHONY PUGLIESE | ||||||||||
| TREASURER | 40.00 | $778,340 | $0 | $55,262 | 1.20 | Yes (X) | ||||
| MICHAEL BUDDENDECK | ||||||||||
| SECRETARY | 40.00 | $403,058 | $0 | $50,978 | Yes (X) | |||||
| ARLEEN THOMAS | ||||||||||
| SVP - MANAGEMENT ACCOUNTIN | 40.00 | $763,408 | $0 | $47,446 | Yes (X) | |||||
| CYNTHIA FORNELLI | ||||||||||
| EXECUTIVE DIRECTOR | 40.00 | $1,764,633 | $0 | $46,712 | Yes (X) | |||||
| JANICE MAIMAN | ||||||||||
| SVP-COMMUNICATIONS & MEDIA | 40.00 | $528,745 | $0 | $66,968 | Yes (X) | |||||
| MARK PETERSON | ||||||||||
| SVP - GOVERNMENTAL & PUBLI | 40.00 | $670,279 | $0 | $51,171 | Yes (X) | |||||
| SUSAN COFFEY | ||||||||||
| SVP - PUBLIC PRACTICE & GL | 40.00 | $714,427 | $0 | $51,612 | Yes (X) | |||||
| WILLIAM CARMICHAEL | ||||||||||
| SVP - STRATEGY, PEOPLE & I | 40.00 | $618,412 | $0 | $42,637 | Yes (X) | |||||
| RICHARD MILLER | ||||||||||
| FORMER SECRETARY | 8.00 | $103,000 | $0 | $0 | Yes (X) | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $8,374,320 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $536,777 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 272 | 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/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| COHNREZNICK LLP | |||||
| 4 BECKER FARM ROAD | ROSELAND | NJ | 07068 | AUDITING | $673,394 |
| GIBSON DUNN & CRUTCHER LLP | |||||
| 200 PARK AVENUE | NEW YORK | NY | 101660193 | LEGAL | $597,265 |
| PLINK COACHING CENTER FOR EXCELLENCE LLC | |||||
| 9024 MOUNTAINBERRY CIR | FREDERICK | MD | 21702 | CONSULTING | $588,010 |
| KILPATRICK TOWNSEND & STOCKTON LLP | |||||
| 4208 SIX FORKS RD | RALEIGH | NC | 27609 | LEGAL | $478,004 |
| APPLIED RESEARCH AND CONSULTING LLC | |||||
| 320 WEST 13TH STREET 7TH FLOOR | NEW YORK | NY | 10014 | CONSULTING | $298,166 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 20 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $135,262,470 | MembershipDuesAmt |
| Total Contributions | $135,262,470 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| CONFERENCES | 611430 | $27,458,943 | $27,458,943 | |
| UNIFORM CPA/APFS EXAMS | 900099 | $25,199,161 | $25,199,161 | |
| PROFESSIONAL DEVELOPMENT | 900099 | $21,000,558 | $21,000,558 | |
| TECHNICAL PUBLICATION | 511130 | $13,236,456 | $13,236,456 | |
| MAGAZINE PUBLICATIONS | 511120 | $5,853,275 | $1,727,729 | $4,125,546 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $753,722 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $753,722 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $93,502,115 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,086,236 | TotalRevenueColumnAmt |
| Exclusion | $2,086,236 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,708,476 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $209,700 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,498,776 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $500,004 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $500,004 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $76,486,580 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $72,202,984 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,283,596 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,283,596 | TotalRevenueColumnAmt |
| Exclusion | $4,283,596 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|---|
| AFFINITY PROGRAMS - | 900003 | $1,649,570 | $1,649,570 | ||
| OTHER | 900099 | $872,166 | -$20,019 | $892,185 | |
| ADMIN FEE FROM INSURANCE TRUST | 900099 | $265,000 | $265,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,786,736 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $244,629,629 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $90,268,754 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $4,600,246 | UnrelatedBusinessRevenueAmt |
| Exclusion | $14,498,159 | 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 | $5,353,866 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,861 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,930 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,711,117 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,450,850 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,876,836 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,861,543 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,918,348 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,855,822 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $676,011 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $793,863 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,168 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,798,633 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,846,961 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,119,135 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,845,279 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,811,305 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,797,411 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,459,924 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,367,941 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,731 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,980,929 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,612,579 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SALES COMMISSIONS | $14,816,770 |
| PROFESSIONAL DEVELOPMEN | $4,188,912 |
| PUBLICATIONS | $1,913,786 |
| UNRELATED BUSINESS INCO | $21,933 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,079,789 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,919,233 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,572,067 | BOYAmt |
| EOY | $5,451,029 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,602,089 | BOYAmt |
| EOY | $39,414,525 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,171,573 | BOYAmt |
| EOY | $11,920,934 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,386,917 | BOYAmt |
| EOY | $5,386,917 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,488,184 | BOYAmt |
| EOY | $969,415 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,224,548 | BOYAmt |
| EOY | $19,682,746 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $48,118,224 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,488,016 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,293,893 | BOYAmt |
| EOY | $18,630,208 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,435,276 | BOYAmt |
| EOY | $92,524,751 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,565,715 | BOYAmt |
| EOY | $6,607,090 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $39,095 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $225,740,262 | BOYAmt |
| EOY | $200,626,710 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,951,514 | BOYAmt |
| EOY | $38,255,625 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,855,703 | BOYAmt |
| EOY | $92,040,227 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,790,427 | BOYAmt |
| EOY | $1,774,770 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,810,000 | BOYAmt |
| EOY | $60,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,273,018 | BOYAmt |
| EOY | $49,311,218 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,680,662 | BOYAmt |
| EOY | $181,441,840 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,059,600 | BOYAmt |
| EOY | $19,184,870 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,059,600 | BOYAmt |
| EOY | $19,184,870 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $225,740,262 | BOYAmt |
| EOY | $200,626,710 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$9,289,604 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$5,585,126 | NetUnrlzdGainsLossesInvstAmt |
| 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $122,768,726 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $3,697,427 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $3,697,427 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $4,910,749 | AggregateReportedDuesNtcAmt |
| Taxable | -$1,213,322 | TaxableAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,363,014 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,689 | DepreciationAmt |
| Book Value | $3,329,325 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,625,555 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,357,472 | DepreciationAmt |
| Book Value | $9,268,083 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,129,655 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,096,855 | DepreciationAmt |
| Book Value | $6,032,800 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,630,208 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | -$2,406 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT | $13,597,739 |
| DEFERRED EMPLOYEE BENEFITS | $31,847,856 |
| COMPENSATED ABSENCE | $2,858,226 |
| INVESTMENT IN JOINT VENTURE | $1,009,803 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $49,311,218 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE AICPA HANDLES THE ACCOUNTING FOR COSO AND FED LEGISLATIVE TASK FORCE FUND. THESE FUNDS ARE HELD AS LIABILITIES ON THE AICPA'S BOOKS. |
| PART X, LINE 2: | THE INSTITUTE HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE INSTITUTE DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. THE INSTITUTE'S U.S. FEDERAL INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2013 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. AS OF JULY 31, 2016 AND 2015, THE INSTITUTE DID NOT RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES | 1 | 1 | PROGRAM SERVICE | LEADING THE INTN'L RELATIONS TEAM AND ITS ACTIVITIES TO PROMOTE THE AICPA AND | $290,961 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | JOINT VENTURE | JOINT VENTURE | $170,019 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 1 | EDITOR FOR MAGAZINE AND NEWSLETTER TEAM | ACCOUNTING MAGAZINE | $66,255 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | PROGRAM SERVICE | THOUGHT LEADERSHIP | $1,200,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Subtotal Spent | $1,727,235 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,727,235 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (4 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt |
|---|---|---|
| AUSTRALIA | MEMBERSHIP FEE | $55,000 |
| MALAYSIA | MEMBERSHIP FEE | $48,063 |
| UNITED KINGDOM | CONTRIBUTION | $83,098 |
| KOREA | CONTRIBUTION | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 4 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE ORGANIZATION PAID A MEMBERSHIP FEE TO A RELATED PROFESSIONAL ORGANIZATION. |
| SCHEDULE F, PART IV, LINE 5 | THE ASSOCIATION HAS ATTACHED FORM 8865 AND FROM 5471 TO THE 990T. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (21 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| AICPA FOUNDATION | ||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 136169602 | 501(C)(3) | $1,490,000 | CONTRIBUTION | |
| ALPFA | ||||||||
| 801 SOUTH GRAND AVENUE SUITE 650 | LOS ANGELES | CA | 90017 | 861118036 | 501(C)(3) | $39,125 | CONVENTION SPONSORSHIP | |
| AMERICAN ACCOUNTING ASSOC | ||||||||
| 5717 BESSIE DRIVE | SARASOTA | FL | 34233 | 396030166 | 501(C)(3) | $16,000 | SPONSORSHIP | |
| AMERICAN SCHOOL COUNSELOR ASSOCIATION | ||||||||
| 1101 KING STREET NO 310 | ALEXANDRIA | VA | 22314 | 510237968 | 501(C)(3) | $25,000 | CONFERENCE SPONSORSHIP | |
| ASCEND | ||||||||
| 120 WALL STREET 3RD FLOOR | NEW YORK | NY | 10005 | 510527847 | 501(C)(6) | $20,000 | CONVENTION SPONSORSHIP | |
| BUSINESS PROFESSIONALS OF AMERICA | ||||||||
| 5454 BLEVELAND AVE | COLUMBUS | OH | 43231 | 311392085 | 501(C)(3) | $11,500 | SPONSORSHIP | |
| CHAPEL HILL- CARRBORO CHAMBER OF COMMERCE | ||||||||
| 104 S ESTES DR | CHAPEL HILL | NC | 27514 | 560798467 | 501(C)(6) | $25,000 | MEMBERSHIP DUES | |
| DECA INC | ||||||||
| 300 COLLEGE PARK | DAYTON | OH | 45469 | 453744134 | 501(C)(3) | $13,000 | CONTRIBUTION | |
| FBLA-PBL INC | ||||||||
| 1912 ASSOCIATION DRIVE | RESTON | VA | 201911591 | 237254290 | 501(C)(3) | $6,000 | CONTRIBUTION | |
| IFAC (INTERNATIONAL FEDERATION ACCOUNTANTS INC) | ||||||||
| 545 FIFTH AVENUE | NEW YORK | NY | 10017 | 132915461 | 501(C)(6) | $3,142,817 | MEMBERSHIP DUES | |
| JUDICIAL COLLEGE | ||||||||
| 1664 N VIRGINIA ST MSC 358 | RENO | NV | 89557 | 942427596 | 501(C)(3) | $50,000 | CONTRIBUTION | |
| JUMPSTART COALITION | ||||||||
| 919 18TH STREET NW SUITE 300 | WASHINGTON | DC | 20006 | 522031287 | 501(C)(3) | $8,000 | SPONSORSHIP | |
| NABA - NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC | ||||||||
| 7249 A HANOVER PARKWAY | GREENBELT | MD | 20770 | 237097490 | 501(C)(3) | $84,500 | SPONSORSHIP | |
| NATIONAL ASSOCIATION OF COLLEGES AND EMPLOYERS | ||||||||
| 62 HIGHLAND AVENUE | BETHLEHEM | PA | 180179085 | 231270546 | 501(C)(4) | $12,195 | CONFERENCE SPONSORSHIP | |
| SECURITIES AND EXCHANGE HISTORICAL SOCIETY | ||||||||
| 1101 PENNSYLVANIA AVE NW EVENING | WASHINGTON | DC | 20004 | 522213646 | 501(C)(3) | $15,000 | CONTRIBUTION | STAR BLDG |
| SOCIETY OF AMERICA BUSINESS EDITORS AND WRITERS INC | ||||||||
| 555 NORTH CENTRAL AVE ROOM 416 | PHOENIX | AZ | 850041248 | 363297751 | 501(C)(3) | $10,000 | CONFERENCE SPONSORSHIP | |
| TEACHERS OF ACCOUNTING AT TWO YEAR COLLEGE | ||||||||
| 5401 W 20TH STREET PO BOX 69 | GREELY | CO | 80632 | 113233358 | 501(C)(6) | $8,250 | CONTRIBUTION | |
| THE CONFERENCE BOARD INC | ||||||||
| 845 THIRD AVENUE | NEW YORK | NY | 100226600 | 131624108 | 501(C)(3) | $6,338 | MEMBERSHIP DUES | |
| THE STATE UNIVERSITY RUTGERS | ||||||||
| 291 MORTON AVE | MILLVILLE | NJ | 08332 | 237086291 | 501(C)(3) | $9,000 | CONFERENCE SPONSORSHIP | |
| USCHAMBER OF COMMERCE | ||||||||
| 1615 E CHAPEL HILL STREET | WASHINGTON | DC | 20009 | 530045720 | 501(C)(6) | $250,000 | MEMBERSHIP DUES | |
| XBRL INC | ||||||||
| 1050 CONNECTICUT AVENUE NW STE 400 | WASHINGTON | DC | 20036 | 205592157 | 501(C)(6) | $80,000 | MEMBERSHIP DUES | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 14 | Total501c3OrgCnt |
| Total Other Org | 7 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | RESEARCH GRANTS | GrantTypeTxt |
| Recipient | 8 | RecipientCnt |
| Cash Grant | $64,861 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE INSTITUTE 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. | ExplanationTxt |
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 (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 | $1,285,295 | $0 | $612,500 | $0 | $40,273 | $0 | $113,656 | $0 | $28,673 | $0 | $2,080,397 | $0 | $0 | $0 |
| ANTHONY PUGLIESE | ||||||||||||||
| TREASURER | $571,389 | $0 | $132,210 | $0 | $74,741 | $0 | $38,368 | $0 | $26,622 | $0 | $843,330 | $0 | $16,500 | $0 |
| MICHAEL BUDDENDECK | ||||||||||||||
| SECRETARY | $368,738 | $0 | $34,320 | $0 | $0 | $0 | $33,661 | $0 | $24,844 | $0 | $461,563 | $0 | $0 | $0 |
| ARLEEN THOMAS | ||||||||||||||
| SVP - MANAGEMENT ACCOUNTIN | $568,114 | $0 | $71,769 | $0 | $123,525 | $0 | $38,338 | $0 | $21,044 | $0 | $822,790 | $0 | $48,059 | $0 |
| CYNTHIA FORNELLI | ||||||||||||||
| EXECUTIVE DIRECTOR | $1,764,633 | $0 | $0 | $0 | $0 | $0 | $37,767 | $0 | $25,555 | $0 | $1,827,955 | $0 | $0 | $0 |
| JANICE MAIMAN | ||||||||||||||
| SVP-COMMUNICATIONS & MEDIA | $458,932 | $0 | $45,050 | $0 | $24,763 | $0 | $66,870 | $0 | $11,881 | $0 | $607,496 | $0 | $32,852 | $0 |
| MARK PETERSON | ||||||||||||||
| SVP - GOVERNMENTAL & PUBLI | $550,023 | $0 | $54,096 | $0 | $66,160 | $0 | $37,427 | $0 | $23,133 | $0 | $730,839 | $0 | $16,500 | $0 |
| SUSAN COFFEY | ||||||||||||||
| SVP - PUBLIC PRACTICE & GL | $586,074 | $0 | $57,900 | $0 | $70,453 | $0 | $36,391 | $0 | $25,929 | $0 | $776,747 | $0 | $16,500 | $0 |
| WILLIAM CARMICHAEL | ||||||||||||||
| SVP - STRATEGY, PEOPLE & I | $481,852 | $0 | $96,600 | $0 | $39,960 | $0 | $26,759 | $0 | $25,115 | $0 | $670,286 | $0 | $0 | $0 |
| RICHARD MILLER | ||||||||||||||
| FORMER SECRETARY | $103,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $103,000 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) PLAN: BARRY MELANCON - $100,000 ANTHONY PUGLIESE - $18,000 ARLEEN THOMAS - $18,000 CYNTHIA FORNELLI - $17,229 SUSAN COFFEY - $18,000 MARK PETERSON - $18,000 MICHAEL BUDDENDECK - $18,000 JANICE MAIMAN - $49,500 WILLIAM CARMICHAEL - $18,000 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | IN 2016 THE BY-LAWS WERE AMENDED TO RELFECT THE FOLLOWING CHANGES: - ADDED A BYLAW WHICH STATES THAT ALL INDIVIDUALS WHO ARE MEMBERS, AFFILIATES OR ASSOCIATES OF THE AICPA SHALL ALSO BE MEMBERS, AFFILIATES OR ASSOCIATES OF THE ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS AS LONG AS THE INDIVIDUAL IS AN INSTITUTE MEMBER , AFFILIATE OR ASSOCIATE. - REVISED THE DEFINITIONS BYLAW TO DEFINE "ASSOCIATION" TO MEAN THE ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS AS IT MAY BE CONSTITUTED AFTER JUNE 30, 2016, AND TO STATE THAT "PRESIDENT" SHALL BE UNDERSTOOD TO MEAN THE CHIEF EXECUTIVE OFFICER OF THE INSTITUTE. - REVISED THE NUMBER OF INDIVIDUALS ON THE NOMINATION COMMITTEE - REVISED THE NUMBER OF BOARD OF DIRECTOR MEMBERS NECESSARY FOR A QUORUM. MUST SIMPLY BE A MAJORITY. - SENIOR STAFF CAN BE APPOINTED BY THE PRESIDENT OF THE INSTITUTE INSTEAD OF APPOINTED BY THE BOARD OF DIRECTORS WHO SHALL HAVE SUCH TITLES AS THE PRESIDENT MAY ASSIGN TO THEM, THAT THE PRESIDENT AND SECRETARY ARE OFFICERS AUTHORIZED, RATHER THAN APPOINTED, BY THE BOARD OF DIRECTORS AND, ALTHOUGH THEY MUST BE EMPLOYEES OF THE INSTITUTE, THAT THEY NEED NOT BE FULL TIME EMPLOYEES. - FINANCIAL MANAGEMENT AND BUDGETARY CONTROLS DELEGATED AND APPROVED BY THE BOARD OF DIRECTORS (PREVIOUSLY COUNCIL). - THE ANNUAL MEETING OF THE INSTITUTE SHALL TAKE PLACE ON A DATE TO BE FIXED BY THE BOARD OF DIRECTORS (PREVIOUSLY WITHIN 3 MONTHS AFTER THE CLOSE OF THE FISCAL YEAR). |
| FORM 990, PART VI, SECTION A, LINE 6 | PERSONS MAY QUALIFY FOR ADMISSION AS MEMBERS OF THE INSTITUTE IF THEY SATISFY THE FOLLOWING CRITERIA: - THEY ARE IN POSSESSION OF A VALID AND UNREVOKED CERTIFIED PUBLIC ACCOUNTANT CERTIFICATE ISSUED BY A LEGALLY CONSTITUTED AUTHORITY, OR AT ANY TIME POSSESSED THE CERTIFICATE DESCRIBED HEREIN AND THE CERTIFICATE WAS NOT REVOKED AS A RESULT OF A DISCIPLINARY ACTION, OR MEET THE EDUCATION, EXAMINATION AND EXPERIENCE REQUIREMENTS SET OUT IN THE UNIFORM ACCOUNTANCY ACT AND WHO ARE OF GOOD MORAL CHARACTER AND HAVE NEVER BEEN GRANTED A RIGHT TO PRACTICE, - THEY HAVE PASSED AN EXAMINATION IN ACCOUNTING AND OTHER RELATED SUBJECTS SATISFACTORY TO THE BOARD OF DIRECTORS, AND - WITH RESPECT TO THOSE PERSONS WHO ARE ENGAGED IN THE PRACTICE OF PUBLIC ACCOUNTING AS AN OWNER OR AS AN EMPLOYEE WHO HAS BEEN LICENSED AS A CPA FOR MORE THAN TWO YEARS, EITHER THEY ARE PRACTICING IN A FIRM THAT IS ENROLLED IN AN INSTITUTE-APPROVED PRACTICE-MONITORING PROGRAM IF THE SERVICES PERFORMED BY SUCH A FIRM ARE WITHIN THE SCOPE OF THE AICPA'S PRACTICE-MONITORING STANDARDS AND THE FIRM ISSUES REPORTS PURPORTING TO BE IN ACCORDANCE WITH AICPA PROFESSIONAL STANDARDS, OR IF AUTHORIZED BY COUNCIL, ARE THEMSELVES ENROLLED IN SUCH A PROGRAM. WITH RESPECT TO PERSONS WHO FIRST BECOME ELIGIBLE TO TAKE THE CPA EXAMINATION AFTER THE YEAR 2012, THEY SHALL HAVE OBTAINED 150 SEMESTER HOURS OF EDUCATION AT AN ACCREDITED COLLEGE OR UNIVERSITY INCLUDING A BACHELOR'S DEGREE OR ITS EQUIVALENT. AFTER 2012, A PERSON WHO DOES NOT MEET THE EDUCATIONAL REQUIREMENT MAY, NONETHELESS, BE ELIGIBLE FOR MEMBERSHIP UPON ENACTMENT (REGARDLESS OF THE EFFECTIVE DATE) OF THE EDUCATION REQUIREMENT SET OUT IN THIS SECTION BY THE STATE WHICH GRANTS THE CERTIFICATE. |
| FORM 990, PART VI, SECTION A, LINE 7A | PER THE AICPA BYLAWS, THERE SHALL BE AT LEAST ONE MEMBER OF COUNCIL DIRECTLY ELECTED BY THE MEMBERS OF THE INSTITUTE IN EACH STATE HAVING ONE OR MORE PERSONS ON THE MEMBERSHIP LISTS OF THE INSTITUTE. THE TOTAL NUMBER OF DIRECTLY ELECTED MEMBERS OF COUNCIL SHALL BE EIGHTY-FIVE. THE NUMBER OF SEATS SHALL BE EQUITABLY ALLOCATED AMONG THE STATES IN DIRECT PROPORTION TO THE NUMBER OF INSTITUTE MEMBERS ENROLLED FROM EACH STATE. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF DIRECTORS SHALL ACT AS THE EXECUTIVE COMMITTEE OF COUNCIL BETWEEN MEETINGS OF COUNCIL, SHALL CONTROL AND MANAGE THE PROPERTY, BUSINESS, AND ACTIVITIES OF THE INSTITUTE, AND SHALL TAKE WHATEVER ACTION IT DEEMS DESIRABLE INCLUDING THE ESTABLISHMENT OF POLICIES FOR THE CONDUCT OF THE AFFAIRS OF THE INSTITUTE CONSISTENT WITH THE PROVISIONS OF THESE BYLAWS, RESOLUTIONS OF THE MEMBERSHIP, OR ACTIONS OF THE COUNCIL. AMENDMENTS TO THE BYLAWS AUTHORIZED BY THE COUNCIL SHALL BE SUBMITTED TO ALL OF THE MEMBERS OF THE INSTITUTE FOR A VOTE BY MAIL BALLOT, NO LATER THAN 180 DAYS FOLLOWING DISCUSSION OR AUTHORIZATION BY THE COUNCIL. IF AT LEAST TWO-THIRDS OF THOSE VOTING APPROVE SUCH PROPOSAL, IT SHALL BECOME EFFECTIVE AS AN AMENDMENT TO THE BYLAWS. MAIL BALLOTS SHALL BE CONSIDERED VALID AND COUNTED ONLY IF RECEIVED AS INSTRUCTED BY THE INSTITUTE FOR THE RETURN OF SUCH VOTES WITHIN SIXTY DAYS FROM THE DATE OF MAILING THE BALLOTS TO THE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 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 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 INSTITUTE HAS TAKEN THESE STEPS WITH THE AUDIT COMMITTEE. A REVIEW OF THE FINAL VERSION OF THE FORM 990 WAS ALSO PERFORMED BY THE AUDIT COMMITTEE CHAIRMAN AND BOARD CHAIRMAN, AS WELL AS, MEMBERS OF THE AICPA'S FINANCE MANAGEMENT TEAM. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE INSTITUTE 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 AICPA EXECUTIVE COMPENSATION COMMITTEE, COMPOSED OF THE BOARD CHAIR, PAST CHAIR, CHAIR OF FINANCE, VICE CHAIR AND ONE OTHER BOARD MEMBER, REVIEW ALL MATTERS OF COMPENSATION RELATIVE TO THE INSTITUTE'S PRESIDENT AND KEY OFFICERS. THE COMMITTEE'S ROLES AND RESPONSIBILITIES INCLUDE; 1) ENSURING THAT THE INSTITUTE'S EMPLOYEE COMPENSATION AND PAY PRACTICES ARE CONSISTENT WITH INSTITUTE VALUES AND COMPETITIVE PRACTICES IN THE MARKETPLACE, 2) ESTABLISHING AND ANNUALLY REVIEWING THE COMPENSATION OF THE INSTITUTE'S PRESIDENT AND KEY OFFICERS (INCLUDING A REVIEW OF THE CASH COMPENSATION, BENEFITS, PERQUISITES AND CONDITIONS OF EMPLOYMENT). 3) PERIODICALLY REVIEWING THE EMPLOYEES' BENEFITS WITH REGARD TO COSTS AND LIABILITIES AND 4)REVIEWING THE ACTIVITIES ANALYSES PREPARED BY THE AICPA'S EXTERNAL COMPENSATION CONSULTANT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE INSTITUTE'S WEB SITE: WWW.AICPA.ORG. |
| FORM 990, PART VI, SECTION B, LINE 13: | THE AICPA HAS AN ENHANCED CODE OF CONDUCT THAT PROVIDES SEVERAL OPTIONS FOR EMPLOYEES TO RAISE CONCERNS, INCLUDING THE OPTION OF RAISING A CONCERN ANONYMOUSLY WITHOUT THE FEAR OF RETALIATION. A SEPARATE WHISTLEBLOWER/HOTLINE POLICY HAS BEEN DETERMINED TO BE REDUNDANT AND UNNECESSARY SINCE THE CONTROLS IN PLACE ARE COMPARABLE. |
| FORM 990, PART IX, LINE 11G | ANTI FRAUD CONSULTING SERVICES 80,447. AUDIT COMMITTEE PROJECTS - CAQ 120,960. AUDIT FORUM 19,693. AUDIT STANDARDS BOARD 103,583. BENEFIT CONSULTING/HUMAN RESOURCES 551,877. CAQ VOLUNTEERS 81,105. CGMA MAGAZINE 48,888. CGMA THOUGHT LEADERSHIP 1,200,000. COACHING 395,312. COMMERCIAL SERVICES 7,078,996. COMMITTEE STIPEND 202,500. COMMUNICATIONS 587,014. CONTENT DEVELOPMENT 101,833. CUSTOMER RELATIONSHIP MANAGEMENT 120,084. CYBERSECURITY CAQ 86,009. DIVERSITY TRAINING 86,599. ENHANCING AUDIT QUALITY 438,848. ETHICS CASES ASSISTANCE 169,031. EXAM DEVELOPMENT & DELIVERY 10,153,767. FINANCIAL LITERACY 48,135. FULFILLMENT/STORAGE 411,039. G400 CONSULTING 132,040. GRAPHIC DESIGN 187,360. GSA CONSULTING SERVICES 8,800. HONORARIUM 82,791. IT COMMITTEE PROJECT 191,682. LEARNING DESIGN & DEVELOPMENT 592,878. LOBBYING/CONGRESSIONAL AFFAIRS 717,410. MISCELLANEOUS 467,221. PCPS NATIONAL OFFICE 366,347. PCPS PUBLICATIONS 145,101. PEER REVIEW 115,291. PHOTOGRAPHY 25,230. PRESS RELATIONS/PUBLICITY 1,129,869. PROFESSIONAL CONSULTING/DESIGN FEES 1,398,522. RESEARCH 81,815. RESEARCH/WRITE/EDIT 297,901. SURVEYS 923,447. TALENT INITIATIVE - CAQ 225,035. TRADE SHOW EXPENSES 336,708. TRANSLATION SERVICES 134,513. VIDEO PRODUCTION 122,952. WORKFLOW AUTOMATION 30,000. |
| FORM 990, PART XII LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | EINEIN | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|
| AICPA GLOBAL ENTERPRISES II LLC | |||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | INVESTMENT | DE | $0 | $20,000 | ||
| AICPA GLOBAL ENTERPRISES III LLC | |||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | INVESTMENT | DE | $0 | $20,000 | ||
| AICPA GLOBAL ENTERPRISES LLC | |||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | INVESTMENT | DE | $0 | $20,000 | ||
| NORTHSTAR CONFERENCES LLC | |||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | CONFERENCES | DE | $0 | $0 | 061623588 | N/A |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ACCOUNTING RESEARCH ASSOCIATION | ||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 136227058 | DEVELOP AND ESTABLISH FINANCIAL GOVERNMENT ACCOUNTING REPORTING STANDARDS | DC | 501(C)(6) | N/A | AICPA | Yes (1) | ||||||
| AICPA BENEVOLENT FUND | ||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 136168775 | PROVIDE FINANCIAL ASSISTANCE TO NEEDY MEMBERS OF AICPA | NY | 501(C)(3) | 509(A)(2) | AICPA | Yes (1) | ||||||
| AICPA EDUCATIONAL FUND INC | ||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 133552063 | PROVIDES SPEAKERS FOR EDUCATIONAL SEMINARS FOR THE ACCOUNTING PROFESSION | NY | 501(C)(3) | 509(A)(3) | AICPA | Yes (1) | ||||||
| AICPA FOUNDATION | ||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 136169602 | ADVANCES ACCOUNTING PROFESSION AND EDUCATION DIVERSITY | DC | 501(C)(3) | 509(A)(1) | AICPA | Yes (1) | ||||||
| AICPA POLITICAL ACTION COMMITTEE | ||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 132937976 | CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE | DC | 527 | AICPA | Yes (1) | |||||||
| AICPA'S CORPORATE CITZENSHIP FOUNDATION INC | ||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 900404724 | ASSISTS LOCAL CHARITIES | NY | 501(C)(3) | 509(A)(1) | AICPA | Yes (1) | ||||||
| CPA'S IN SUPPORT OF AMERICA | ||||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 134188683 | FINANCIAL ASSISTANCE TO VICTIMS OF TERRORIST ATTACKS AND NATURAL DISASTERS | NY | 501(C)(3) | 509(A)(1) | AICPA | Yes (1) | ||||||
| INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS | ||||||||||||||||
| SAME AS AICPA | 0 | 66 WELLINGTON STREET WEST SUITE 53 | TORONTO | ONTARIO | CA | M5K 1E6 | CA | |||||||||
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Predominant Income TypePredominantIncomeTypeTxt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS | |||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 454088500 | JOINT VENTURE BETWEEN AICPA & CIMA - GLOBAL PROMOTION OF MGMNT ACCOUNTING | SZ | AICPA | -$170,019 | $135,046 | 0 | 0 | 0.60000 | |||
| SHARED SERVICES LLC | |||||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 134138330 | MANAGE SHARED SERVICES BETWEEN AICPA AND STATE SOCIETIES | 0 | 0 | 0.50000 | DE | N/A | ROYALTIES | ||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CPA2BIZ INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1211 AVENUE OF THE AMERICAS | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223731549 | EIN |
| Primary Activities | INTERNET PORTAL MARKETING | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | -$1,913,756 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $18,026,405 | ShareOfEOYAssetsAmt |
| Ownership | 0.77480 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | 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 | Yes (1) | 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 | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt |
|---|---|
| CPA2BIZ INC | |
| A | $2,585,481 |
| CPA2BIZ INC | |
| M | $16,330,913 |
| AICPA FDN | |
| B | $1,490,000 |
| AICPA FDN | |
| N | $265,484 |
| INST FOR ACCT PROF IN THE AMERICAS | |
| R | $290,961 |