2016-05-09T15:51:05-05:00 2015-07-31 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2014-08-01 130432265 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AMER 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 ANTHONY PUGLIESE SVP & COO 9194024500 2016-04-26 1 THOMAS LANNING P00851654 9732283500 2014 2016-08-17 19:52:53Z BARRY MELANCON 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 331610378 0 X WWW.AICPA.ORG X 1916 DC 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. 262 259 946 1850 4578658 243945 124438832 131063470 88848281 93327346 7136991 11177112 9257774 9088577 229681878 244656505 4844804 5654425 0 0 98918872 117189229 0 0 0 119443546 125682692 223207222 248526346 6474656 -3869841 227001482 225740262 185162219 191680662 41839263 34059600 X 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. 0 0 MEMBERSHIP SERVICES: APPROXIMATELY 412,000 VOTING MEMBERS HAVE ACCESS TO A VARIETY OF MEMBERSHIP PRODUCTS & SERVICES, SUCH AS EDUCATIONAL SERVICES. UNIFORM CPA EXAMINATIONS: TOTAL NUMBER OF EXAM SECTIONS GRADED - APPROXIMATELY 239,000 CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE OVER 3,000 CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES AND 75 CONFERENCES FOR MEMBERS. 0 0 0 1 0 0 0 1 0 1 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 467 0 1 946 1 1 1 0 0 0 0 0 X 262 259 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 1 1 1 0 NC NY X ANTHONY PUGLIESE 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 ANNE M NORTHUP DIRECTOR 1.00 X 45400 0 0 BARRY C MELANCON PRESIDENT & CEO 40.00 X X 1826257 0 142859 BLANCHE LINCOLN DIRECTOR 1.00 X 29750 0 0 DAVID K MORGAN DIRECTOR 1.00 X 0 0 0 DEANN A HILL DIRECTOR 1.00 X 0 0 0 DORRI C MCWHORTER DIRECTOR 1.00 0.30 X 0 0 0 EDUARDO JORDAN DIRECTOR 1.00 X 0 0 0 ERIC L HANSEN DIRECTOR 1.00 X 0 0 0 FAYE D MILLER DIRECTOR 1.00 X 0 0 0 GARY W REYNOLDS DIRECTOR 1.00 X 0 0 0 GRANT ASHLEY DIRECTOR 1.00 0.30 X 0 0 0 JAMES C BOURKE DIRECTOR 1.00 X 0 0 0 JEAN M HOBBY DIRECTOR 1.00 X 0 0 0 KENNETH A MACIAS DIRECTOR 1.00 X 0 0 0 KIMBERLY N ELLISON-TAYLOR DIRECTOR 1.00 X 0 0 0 MARJERY L PIERCEY DIRECTOR 1.00 X 0 0 0 MARK PETER BEGICH DIRECTOR 1.00 X 0 0 0 MYRIAM MADDEN DIRECTOR 1.00 X 0 0 0 NANCY A BAGRANOFF DIRECTOR 1.00 0.30 X 0 0 0 RICHARD J CATURANO IMMEDIATE PAST CHAIRMAN 5.00 X 0 0 0 STEPHEN W CHRISTIAN DIRECTOR 1.00 X 0 0 0 THERESA GRAFENSTINE DIRECTOR 1.00 X 0 0 0 THOMAS BRODERICK DIRECTOR 1.00 X 0 0 0 THOMAS D FOARD DIRECTOR 1.00 X 0 0 0 THOMAS E HILTON DIRECTOR 1.00 X 0 0 0 TIM CHRISTEN VICE CHAIRMAN 10.00 X X 0 0 0 TOMMYE E BARIE CHAIR & VICE CHAIRMAN & DIRECTOR 25.00 X X 0 0 0 TRACEY C GOLDEN DIRECTOR 1.00 0.30 X 0 0 0 WILLIAM E BALHOFF IMMEDIATE PAST CHAIRMAN & CHAIRMAN 10.00 X X 0 0 0 ANTHONY PUGLIESE TREASURER 40.00 0.90 X 742231 0 52855 MICHAEL BUDDENDECK SECRETARY 40.00 X 352767 0 62569 ARLEEN THOMAS SVP - MANAGEMENT ACCOUNTING 40.00 X 682794 0 81255 CYNTHIA FORNELLI EXECUTIVE DIRECTOR 40.00 X 1329408 0 50854 JANICE MAIMAN SVP-COMMUNICATIONS & MEDIA RELATIONS 40.00 X 490346 0 58958 MARK PETERSON SVP - GOVERNMENTAL & PUBLIC AFFAIRS 40.00 X 591211 0 59563 SUSAN COFFEY SVP - PUBLIC PRACTICE & GLBL ALLIANCES 40.00 X 669895 0 48186 WILLIAM CARMICHAEL SVP - STRATEGY, PEOPLE & INNOVATION 40.00 X 549654 0 48466 RICHARD MILLER FORMER SECRETARY 8.00 X 108000 0 0 7417713 0 605565 247 1 1 0 KILPATRICK TOWNSEND & STOCKTON LLP 4208 SIX FORKS RD RALEIGH NC 27609 LEGAL 971470 GIBSON DUNN & CRUTCHER LLP 200 PARK AVENUE NEW YORK NY 101660193 LEGAL 634241 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 AUDITING 595342 PLINK COACHING CENTER FOR EXCELLENCE LLC 9024 MOUNTAINBERRY CIR FREDERICK MD 21702 CONSULTING 537426 APPLIED RESEARCH AND CONSULTING LLC 320 WEST 13TH STREET 7TH FLOOR NEW YORK NY 10014 CONSULTING 330208 16 131063470 131063470 CONFERENCES 611430 28370072 28370072 UNIFORM CPA/APFS EXAMS 900099 23820784 23820784 PROFESSIONAL DEVELOPMENT 900099 19572172 19572172 TECHNICAL PUBLICATION 511130 14703808 14703808 MAGAZINE PUBLICATIONS 511120 6076989 1923764 4153225 783521 783521 93327346 2293328 2293328 6690281 209433 6480848 500004 500004 0 95337653 86453869 8883784 8883784 8883784 AFFINITY PROGRAMS - 900003 1616720 1616720 ADMIN FEE FROM INSURANCE TRUST 900099 216000 216000 565576 477281 88295 2398296 244656505 89651402 4578658 19362975 X 5328709 85320 240396 7855647 72633207 20643119 10397633 5659623 1069228 620931 796428 461372 29360890 3440961 7735816 11637950 1654503 8463681 10016241 18972748 156689 6531728 1431101 SALES COMMISSIONS 14967607 PROFESSIONAL DEVELOPMEN 3661433 PUBLICATIONS 1907147 UNRELATED BUSINESS INCO 89451 2706787 248526346 6658756 6572067 49799248 40602089 12898035 11171573 5386917 5386917 1112278 1488184 12930052 19224548 46148134 28854241 19885615 17293893 110388418 116435276 7942163 7565715 227001482 225740262 36562375 36951514 87812217 90855703 1933552 1790427 8810000 3810000 50044075 58273018 185162219 191680662 X 41839263 34059600 41839263 34059600 227001482 225740262 -3869841 -3909822 0 X X 0 1 X 1 0 0 0 0 118557246 4001238 4001238 4742290 -741052 0 1 X 1847130 234627 1612503 18925517 10318904 8606613 25375487 18300710 7074777 17293893 -11790 DEFERRED RENT 12441166 DEFERRED EMPLOYEE BENEFITS 41912240 COMPENSATED ABSENCE 2627237 DUE FROM SUBSIDIARY-CPA2BIZ, INC 464381 INVESTMENT IN JOINT VENTURE 839784 58273018 X 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 2012 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, 2015 AND 2014, THE INSTITUTE DID NOT RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS. 1 NORTH AMERICA 1 1 PROGRAM SERVICE LEADING THE INTN'L RELATIONS TEAM AND ITS ACTIVITIES TO PROMOTE THE AICPA AND USCPA IN A GLOBAL ENVIRONMENT. 246325 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 JOINT VENTURE JOINT VENTURE 61699 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 1 EDITOR FOR MAGAZINE AND NEWSLETTER TEAM ACCOUNTING MAGAZINE 64683 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICE WORLD CONGRESS OF ACCOUNTANTS SPONSORSHIP 308550 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICE THOUGHT LEADERSHIP 1200000 1 2 0 0 1 2 1881257 0 1881257 AUSTRALIA MEMBERSHIP FEE 59584 MALAYSIA MEMBERSHIP FEE 45812 UNITED KINGDOM CONTRIBUTION 35000 UNITED KINGDOM CONTRIBUTION 100000 4 1 0 1 0 1 0 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 TO THE 990T. 1 AICPA FOUNDATION 220 LEIGH FARM ROAD DURHAM NC 27707 136169602 501(C)(3) 1265000 CONTRIBUTION ALPFA 801 SOUTH GRAND AVENUE SUITE 650 LOS ANGELES CA 90017 861118036 501(C)(3) 31900 CONVENTION SPONSORSHIP AMERICAN SCHOOL COUNSELOR ASSOCIATION 1101 KING STREET NO 310 ALEXANDRIA VA 22314 510237968 501(C)(3) 17807 CONFERENCE SPONSORSHIP ASCEND 120 WALL STREET 3RD FLOOR NEW YORK NY 10005 510527847 501(C)(6) 21694 CONVENTION SPONSORSHIP BUSINESS PROFESSIONALS OF AMERICA 5454 BLEVELAND AVE COLUMBUS OH 43231 311392085 501(C)(3) 5940 SPONSORSHIP CHAPEL HILL- CARRBORO CHAMBER OF COMMERCE 104 S ESTES DR CHAPEL HILL NC 27514 560798467 501(C)(6) 10000 MEMBERSHIP DUES DECA INC 300 COLLEGE PARK DAYTON OH 45469 453744134 501(C)(3) 13000 CONTRIBUTION FBLA-PBL INC 1912 ASSOCIATION DRIVE RESTON VA 201911591 237254290 501(C)(3) 6000 CONTRIBUTION GREATER DURHAM CHAMBER OF COMMERCE PO BOX 3829 DURHAM NC 27702 560207530 501(C)(6) 20000 MEMBERSHIP DUES IFAC (INTERNATIONAL FEDERATION ACCOUNTANTS INC) 545 FIFTH AVENUE NEW YORK NY 10017 132915461 501(C)(6) 3196617 MEMBERSHIP DUES JUDICIAL COLLEGE 1664 N VIRGINIA ST MSC 358 RENO NV 89557 942427596 501(C)(3) 50000 CONTRIBUTION JUMPSTART COALITION 919 18TH STREET NW SUITE 300 WASHINGTON DC 20006 522031287 501(C)(3) 7000 SPONSORSHIP JUNIOR ACHIEVEMENT USA ONE EDUCATION WAY COLORADO SPRINGS CO 80906 841267604 501(C)(3) 50000 CONTRIBUTION NABA - NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC 7249 A HANOVER PARKWAY GREENBELT MD 20770 237097490 501(C)(3) 87750 SPONSORSHIP NASBA 150 FOURTH AVENUE NORTH SUITE 700 NASHVILLE TN 372192417 133448166 501(C)(6) 25000 CO-SPONSORSHIP NATIONAL ACADEMY FOUNDATION 218 WEST 40TH STREET 5TH FLOOR NEW YORK NY 10018 133480246 501(C)(3) 25000 SPONSORSHIP NATIONAL ASSOCIATION OF COLLEGES AND EMPLOYERS 62 HIGHLAND AVENUE BETHLEHEM PA 180179085 231270546 501(C)(4) 25000 CONFERENCE SPONSORSHIP NATIONAL COUNCIL OF PHILIPPINE 3335 DESPLAINES STREET SUITE 2-N CHICAGO IL 60661 952976350 501(C)(3) 10000 CONVENTION SPONSORSHIP NCSL FOUNDATION FOR STATE LEGISLATURES 7700 EAST FIRST PLACE DENVER CO 802307143 742232576 501(C)(3) 12500 SPONSORSHIP SECURITIES AND EXCHANGE HISTORICAL SOCIETY 1101 PENNSYLVANIA AVE NW EVENING STAR BLDG WASHINGTON DC 20004 522213646 501(C)(3) 15000 CONTRIBUTION SOCIETY OF AMERICA BUSINESS EDITORS AND WRITERS INC 555 NORTH CENTRAL AVE ROOM 416 PHOENIX AZ 850041248 363297751 501(C)(3) 7040 CONFERENCE SPONSORSHIP THE CONFERENCE BOARD INC 845 THIRD AVENUE NEW YORK NY 100226600 131624108 501(C)(3) 55750 MEMBERSHIP DUES USCHAMBER OF COMMERCE 1615 E CHAPEL HILL STREET WASHINGTON DC 20009 530045720 501(C)(6) 250000 MEMBERSHIP DUES XBRL INTERNATIONAL 100 WALNUT AVENUE SUITE 103 CLARK NJ 07066 501(C)(3) 8550 MEMBERSHIP DUES XBRL INC 1050 CONNECTICUT AVENUE NW STE 400 WASHINGTON DC 20036 205592157 501(C)(6) 80000 MEMBERSHIP DUES 17 8 RESEARCH GRANTS 14 85320 SCHEDULE I, PART LINE 2: 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. X X X X X X 1 1 X X X X X X 0 1 0 BARRY C MELANCON PRESIDENT & CEO 1222021 0 575000 0 29236 0 130876 0 29566 0 1986699 0 0 0 ANTHONY PUGLIESE TREASURER 546139 0 125710 0 70382 0 37301 0 25020 0 804552 0 16500 0 MICHAEL BUDDENDECK SECRETARY 352717 0 50 0 0 0 46607 0 23314 0 422688 0 0 0 ARLEEN THOMAS SVP - MANAGEMENT ACCOUNTING 549951 0 64850 0 67993 0 72423 0 20339 0 775556 0 41888 0 CYNTHIA FORNELLI EXECUTIVE DIRECTOR 1329408 0 0 0 0 0 36200 0 0 0 1365608 0 0 0 JANICE MAIMAN SVP-COMMUNICATIONS & MEDIA RELATIONS 443784 0 50 0 46512 0 58863 0 11032 0 560241 0 0 0 MARK PETERSON SVP - GOVERNMENTAL & PUBLIC AFFAIRS 533188 0 0 0 58023 0 37380 0 31371 0 659962 0 16500 0 SUSAN COFFEY SVP - PUBLIC PRACTICE & GLBL ALLIANC 553541 0 53350 0 63004 0 31930 0 26664 0 728489 0 16500 0 WILLIAM CARMICHAEL SVP - STRATEGY, PEOPLE & INNOVATION 434811 0 82823 0 32020 0 37700 0 18778 0 606132 0 0 0 RICHARD MILLER FORMER SECRETARY 108000 0 0 0 0 0 0 0 0 0 108000 0 16500 0 PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) PLAN: JANICE MAIMAN - $47,673 ANTHONY PUGLIESE - $40,808 ARLEEN THOMAS - $79,614 MARK PETERSON - $17,500 MICHAEL BUDDENDECK - $30,303 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 ACCOUNTING STANDARDS BOARD 98,660. ANTI-FRAUD 63,109. ARCHITECT 62,707. AUDIT COMMITTEE PROJECTS 152,551. BENCHMARKING 48,300. BENEFIT CONSULTING/HUMAN RESOURCES 597,671. CGMA THOUGHT LEADERSHIP 1,200,000. COMMERCIAL SERVICES 6,745,167. CREDENTIALING SERVICES 19,506. EDITING AND PUBLISHING SERVICES 46,385. EXAM DEVELOPMENT & DELIVERY 10,666,235. FULFILLMENT/STORAGE 566,254. HONORARIUM 264,360. INTERNAL AUDIT/SECURITY & PRIVACY 110,430. LEADERSHIP COACHING 211,720. LEARNING DESIGN & DEVELOPMENT 246,404. MAP NETWORK 13,956. MEMBERSHIP 20,700. MISCELLANEOUS 1,141,429. OTHER CONSULTING 124,080. PCPS CONFERENCES/SYMPOSIUMS 68,206. PCPS INTERNATIONAL 16,352. PCPS NATIONAL OFFICE 207,335. PCPS PUBLICATION 128,325. PEER REVIEW 320,170. PERSONAL FINANCE CONSULTING (PFP TEAM) 27,402. PRESENTATION DESIGN 26,075. PRESS RELATIONS/PUBLICITY/MARKETING/COMMUNICATIONS 2,945,405. PRICING CONSULTING 12,151. PROFESSIONAL ETHICS 135,000. RESEARCH 85,240. STAKEHOLDER RELATIONS 21,915. STIPEND 202,180. STRATEGIC PLANNING 137,774. SURVEYS 1,031,069. TRADE SHOW 314,940. TRAINING 60,000. VIDEO PRODUCTION 125,095. WASHINGTON ACTIVITIES 777,093. WORLD CONGRESS OF ACCOUNTANTS 319,539. FORM 990, PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NORTHSTAR CONFERENCES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 061623588 CONFERENCES DE N/A AICPA GLOBAL ENTERPRISES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 INVESTMENT DE 20000 AICPA GLOBAL ENTERPRISES II LLC 220 LEIGH FARM ROAD DURHAM NC 27707 INVESTMENT DE 20000 AICPA GLOBAL ENTERPRISES III LLC 220 LEIGH FARM ROAD DURHAM NC 27707 INVESTMENT DE 20000 ACCOUNTING RESEARCH ASSOCIATION 220 LEIGH FARM ROAD DURHAM NC 27707 136227058 DEVELOP AND ESTABLISH FINANCIAL GOVERNMENT ACCOUNTING REPORTING STANDARDS DE 501(C)(6) N/A N/A 0 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) N/A 0 AICPA FOUNDATION 220 LEIGH FARM ROAD DURHAM NC 27707 136169602 ADVANCES ACCOUNTING PROFESSION AND EDUCATION DIVERSITY DC 501(C)(3) 509(A)(1) N/A 0 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) N/A 0 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) N/A 0 AICPA'S CORPORATE CITZENSHIP FOUNDATION INC 220 LEIGH FARM ROAD DURHAM NC 27707 900404724 ASSISTS LOCAL CHARITIES NY 501(C)(3) 509(A)(1) N/A 0 AICPA POLITICAL ACTION COMMITTEE 220 LEIGH FARM ROAD DURHAM NC 22707 132937976 CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE DC 527 N/A 0 INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS 66 WELLINGTON STREET WEST SUITE 53 TORONTO ONTARIO CA M5K 1E6 SAME AS AICPA CA 0 SHARED SERVICES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 134138330 MANAGE SHARED SERVICES BETWEEN AICPA AND STATE SOCIETIES DE N/A ROYALTIES 0 0 0.50000 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 -61699 144292 0 0 0.60000 CPA2BIZ INC 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 223731549 INTERNET PORTAL MARKETING DE N/A C -939250 15834481 0.77480 1 1 1 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 CPA2BIZ INC A 2554433 CPA2BIZ INC M 17052989