2015-02-23T10:42:25-06:00 2014-04-30 941254756 HOOD & STRONG LLP 60 SO MARKET STREET STE 200 SAN JOSE CA 95113 990 2013-05-01 941056137 CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS CALI 6505223051 1800 GATEWAY DRIVE NO 200 SAN MATEO CA 94404 ANNA DILIG CFO 6505223051 2015-02-16 1 MAGA E KISRIEV P01008919 4089988400 2013 2016-03-07 17:11:31Z LORETTA DOON 1800 GATEWAY DRIVE NO 200 SAN MATEO CA 94404 24074757 0 X WWW.CALCPA.ORG X 1909 CA SUPPORT ITS MEMBERS AND PROMOTE THE INTEGRITY OF THE CPA PROFESSION. 97 97 69 772 716345 57550 292665 386357 12645486 11995651 1344420 654252 901261 863790 15183832 13900050 408752 385075 0 0 6408848 6277884 0 0 0 6279826 5938039 13097426 12600998 2086406 1299052 31171545 32778547 11048498 11036267 20123047 21742280 TO INCREASE THE VALUE AND PROMOTE THE INTEGRITY OF THE CPA PROFESSION,CONTRIBUTE TO THE SUCCESS OF OUR MEMBERS, AND STRENGTHEN CLIENT, EMPLOYER, PUBLIC AND GOVERNMENT TRUST IN CALCPA MEMBER ADVICE, WORK, PRODUCTS, AND OPINIONS. 0 0 MEMBERSHIP SERVICES AND CHAPTER PROGRAMS - CALCPA REPRESENTS AND PROVIDES SERVICES TO CPA PROFESSIONALS IN CALIFORNIA. STATEWIDE COMMITTEES AND LEADERSHIP GROUPS COLLABORATE ON PROJECTS THAT INCREASE MEMBERS' TECHNICAL KNOWLEDGE, ENHANCE THE PROFESSION'S IMAGE, INFLUENCE REGULATION AND LEGISLATION, ATTRACT THE BEST AND THE BRIGHTEST TO THE PROFESSION, AND STUDY THE CPA'S ROLE IN LOCAL, NATIONAL, AND GLOBAL ECONOMIES. CALCPA HAS 14 CHAPTERS THROUGHOUT THE STATE, EACH OF WHICH HOSTS LOCAL AND CHAPTER-WIDE MEMBER GROUPS THAT MEET REGULARLY TO EXCHANGE PROFESSIONAL KNOWLEDGE, EARN LOW-COST CPE AND CONNECT WITH THEIR PEERS. THE CHAPTERS HOLD ANNUAL FUNDRAISING EVENTS AND TRANSFER NET PROCEEDS FROM SUCH EVENTS TO THE CALCPA INSTITUTE TO BENEFIT THE CHAPTERS SCHOLARSHIP FUNDS. COMMUNICATIONS - CALCPA COMMUNICATIONS INCLUDE PRINT AND ELECTRONIC PUBLICATIONS DESIGNED TO KEEP MEMBERS INFORMED. CALCPA'S WEBSITE IS A MEMBER-FOCUSED CLEARINGHOUSE FILLED WITH NEWS, INFORMATION, RESOURCES AND EVENT LISTINGS FOR CALIFORNIA CPAS. OUR MEDIA AND PUBLIC RELATIONSEFFORTS PROMOTE THE INTEGRITY OF THE CPA PROFESSION AND POSITION OUR MEMBERS AS EXPERTS IN A DIVERSITY OF SUBJECT AREAS. GOVERNMENT RELATIONS - CALCPA'S GOVERNMENT RELATIONS TEAM INCLUDES MEMBERS AND STAFF WHO WORK WITH LEGISLATORS AND REGULATORS IN SACRAMENTO TO MAKE SURE THE INTERESTS OF THE PUBLIC, BUSINESS AND THE CPA PROFESSION ARE BEING SERVED. OUR GOVERNMENT RELATIONS TEAM ALSO KEEPS MEMBERS INFORMED OF BILLS AND REGULATIONS THAT COULD IMPACT THE WAY THEY PRACTICE. 0 1 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 53 0 69 1 1 1 0 0 0 1 1 0 X 97 97 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X ANNA DILIG 6505223051 1800 GATEWAY DRIVE NO 200 SAN MATEO CA 94404 X RICHARD SIMITIAN CHAIR 1.00 1.10 X X 0 0 0 TIMOTHY GOOD FIRST VICE CHAIR 1.00 0.10 X X 0 0 0 JENNIFER ZIEGLER TREASURER 1.00 0.10 X X 0 0 0 JOHANNA SWEANEY SALT PAST CHAIR 1.00 1.10 X X 0 0 0 ARIEL CRETU VICE CHAIR 1.00 0.10 X X 0 0 0 ANDREW MINTZER VICE CHAIR 1.00 0.10 X X 0 0 0 JAMSHED GANDI VICE CHAIR 1.00 0.10 X X 0 0 0 KATHRYN JOHNSON VICE CHAIR 1.00 0.10 X X 0 0 0 BARBARA ROSENBAUM EDUCATION FOUNDATION PRESIDENT 1.00 1.10 X 0 0 0 CAROL SURUKI APPOINTED MEMBER 1.00 0.10 X 0 0 0 LEWIS SHARPSTONE APPOINTED MEMBER 1.00 0.10 X 0 0 0 PERRY FORSCHINO COUNCIL REPRESENTATIVE 1.00 0.10 X 0 0 0 DANIEL O'HARE COUNCIL REPRESENTATIVE 1.00 0.10 X 0 0 0 CHRISLYNN FREED COUNCIL REPRESENTATIVE 1.00 0.10 X 0 0 0 AMINTAS MAJOR COUNCIL REPRESENTATIVE 1.00 0.10 X 0 0 0 EDUARDO JORDAN PAST CHAIR (TERM ENDED 6/20/2013) 1.00 0.10 X X 0 0 0 ELAINE REULE VICE CHAIR (TERM ENDED 6/20/2013) 1.00 0.10 X X 0 0 0 THOMAS FIL ED FDN PRESIDENT (TERM ENDED 6/20/2013) 1.00 0.10 X 0 0 0 VIOLETA CRISTOBAL COUNCIL REP (TERM ENDED 6/20/2013) 1.00 0.10 X 0 0 0 ANNA DILIG CFO 18.50 18.50 X 78201 78201 11112 LORETTA DOON CEO 18.50 18.50 X 306224 305700 35694 MARIA YARMOLINKSY CFO (THRU 5/7/2013) 18.50 18.50 X 40650 40651 4705 BRUCE ALLEN DIV DIR OF GOV RELATIONS 37.50 0.00 X 331563 0 34857 MOHAMMAD ASGHARNIA DIR OF INFORMATION SYSTEMS 37.50 0.00 X 158992 0 8468 MATTHEW KOONTZ DIV DIR MEMBERSHIP MARKETING & COMM 37.50 0.00 X 167624 0 11749 JOHN ANGELO DIV DIR OF STRATEGIC RELATIONS 31.50 6.00 X 184100 32488 23842 ARTHUR CHIN DIV DIR OF EDU FDN OPS,SUPPORT & DEV 9.40 28.10 X 34688 104062 11651 BARBARA PETROV DIR OF ADVERTISING 37.50 0.00 X 127398 0 9858 LINDA MCCRONE DIR TECH SVCS AND PEER REVIEW 37.50 0.00 X 164175 0 33658 MARIA NAZARIO DIR STRATEGIC RELATIONS 37.50 0.00 X 123684 0 12891 1717299 561102 198485 13 0 1 0 MCNALLY TEMPLE ASSOCIATES INC 1817 CAPITOL AVE STE A SACRAMENTO CA 95811 ADVERTISING 350000 AVECTRA 75 REMITTANCE DRIVE STE 6012 CHICAGO IL 606756012 DATABASE MANAGEMENT 169882 COLGREN COMMUNICATIONS GROUP 340 EAST 23RD ST STE 5D NEW YORK NY 10010 PUBLIC RELATIONS 131389 MARRIOTT BUSINESS SERVICES PO BOX 402642 ATLANTA GA 303842642 MEETING ROOMS & SERVICES 120920 US POSTMASTER 715 NW HOYT STREET PORTLAND OR 97208 POSTAL SERVICE 112611 7 259901 126456 1392 386357 MEMBERSHIP DUES 900099 9402745 9402745 PEER REVIEW FEES 900099 1324501 1324501 PUBLICATIONS 541800 700341 1880 698461 MEMBER MEETINGS 900099 438142 438142 MISC INCOME & FEES 900099 129922 129922 11995651 658220 658220 9871 9871 414547 414412 135 135 135 9255200 9259168 -3968 -3968 -3968 499176 259901 499399 -223 -223 7815 1728 6087 6087 AFFILIATIONS FEES 900099 716181 716181 AFFINITY PROGRAM 900999 113855 113855 MAILING LISTS 900999 17884 17884 847920 13900050 11297325 716345 1500023 385075 964573 4006169 241825 689859 375458 97894 72300 54477 927479 527510 725520 224557 621796 228959 1494969 327693 110477 PRINTING/PUBLICATION 449043 GIFTS TO VOL. & SPEAKER 75365 12600998 6185490 6448862 209027 360568 751918 843575 4650151 2594515 2254746 2055636 20335836 21283531 1434528 1786375 31171545 32778547 1181130 1359738 6932534 6712723 2934834 2963806 11048498 11036267 X 20123047 21742280 20123047 21742280 31171545 32778547 1299052 382681 -62500 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 9402745 701399 701399 752200 -50801 2065326 718626 1346700 2584825 1875889 708936 2055636 DUE FROM AFFILIATES 736927 TRUST ASSETS - DEFERRED COMPENSATION 1049448 1786375 DEFERRED LEASE COSTS 1914357 DEFERRED COMPENSATION LIABILITY 1049449 2963806 X 14642666 382681 414412 797093 13845573 54477 54477 13900050 13023433 62500 414412 476912 12546521 54477 54477 12600998 PART X, LINE 2: THE SOCIETY IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(6) AND RELATED CALIFORNIA CODE SECTIONS. THE CALCPA INSTITUTE AND THE FOUNDATION ARE BOTH EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(C)(3) AND RELATED CALIFORNIA CODE SECTIONS. HOWEVER, THE ORGANIZATIONS ARE SUBJECT TO INCOME TAXES FROM ACTIVITIES UNRELATED TO THEIR TAX-EXEMPT PURPOSES. THE FOUNDATION AND THE INSTITUTE ARE CONSIDERED PUBLICLY SUPPORTED ORGANIZATIONS. MANAGEMENT OF THE SOCIETY AND THE FOUNDATION HAS EVALUATED THEIR TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES. MANAGEMENT DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST. WITH FEW EXCEPTIONS, THE SOCIETY AND FOUNDATION ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES FOR YEARS ENDING APRIL 30, 2010 AND BEFORE AND BY STATE AUTHORITIES FOR YEARS ENDING APRIL 30, 2009 AND BEFORE. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 414,412. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 414,412. ABC NETWORKING EVENT (FALL) 36175 16575 19600 1952 15432 2216 SAN DIEGO TAX & ACCT INSTITUTE 39020 10412 28608 2972 19474 5663 37 683882 232914 450968 9239 151881 241938 400 48232 759077 259901 499176 9239 156805 276844 400 56111 499399 -223 1 CALCPA INSTITUTE 1800 GATEWAY DR SUITE 200 SAN MATEO CA 94404 200978565 501(C)(3) 381825 SUPPORT FOR CALCPA INSTITUTE. INCLUDES TRANSFERS OF NET PROCEEDS FROM FUNDRAISING EVENTS HELD BY CALCPA CHAPTERS TO BENEFIT THE SCHOLARSHIP FUNDS, AS WELL AS MONETARY CONTRIBUTION TO SUPPORT THE ADMINISTRATION OF CALCPA INSTITUTE. 1 0 PART I, LINE 2: VARIOUS CHAPTERS HAVE DIFFERENT ELIGIBILITY CRITERIA. HOWEVER, MOST SCHOLARSHIP APPLICATION REQUIREMENTS ARE THE SAME. APPLICANTS MUST BE ENROLLED IN AN ACCOUNTING PROGRAM OR BUSINESS PROGRAM WITH EMPHASIS IN ACCOUNTING, DISCLOSE THEIR CUMULATIVE GPA, SUBMIT OFFICIAL TRANSCRIPTS FROM ALL COLLEGES OR UNIVERSITIES ATTENDED, AND SUBMIT AT LEAST ONE LETTER OF RECOMMENDATION FROM A PROFESSOR OR INSTRUCTOR. X 1 1 X X X X X X 0 0 0 ANNA DILIG CFO 78201 78201 0 0 0 0 5510 5510 46 46 83757 83757 0 0 LORETTA DOON CEO 200000 200000 100000 100000 6224 5700 17839 17839 8 8 324071 323547 0 0 BRUCE ALLEN DIV DIR OF GOV RELATIONS 331563 0 0 0 0 0 23704 0 11153 0 366420 0 0 0 MOHAMMAD ASGHARNIA DIR OF INFORMATION SYSTEMS 158992 0 0 0 0 0 8453 0 15 0 167460 0 0 0 MATTHEW KOONTZ DIV DIR MEMBERSHIP MARKETING & COMM 167624 0 0 0 0 0 11734 0 15 0 179373 0 0 0 JOHN ANGELO DIV DIR OF STRATEGIC RELATIONS 184100 32488 0 0 0 0 13223 2333 7043 1243 204366 36064 0 0 ARTHUR CHIN DIV DIR OF EDU FDN OPS,SUPPORT & DEV 34688 104062 0 0 0 0 0 0 2913 8738 37601 112800 0 0 LINDA MCCRONE DIR TECH SVCS AND PEER REVIEW 164175 0 0 0 0 0 11798 0 21860 0 197833 0 0 0 PART I, LINE 1A HEALTH CLUB MEMBERSHIP $5,014.05 AND $2,200 FOR TAX RETURN PREPARATION FEE PAID AS PART OF CEO CONTRACT. FORM 990, PART VI, SECTION A, LINE 6 CALCPA HAD 42,403 MEMBERS AS OF APRIL 30, 2014. MEMBERSHIP IN CALCPA CONSISTS OF FOUR CLASSES, NAMELY, CPA MEMBERS, STUDENT MEMBERS, CANDIDATE MEMBERS, AND ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE CALCPA COUNCIL (COUNCIL) IS THE GOVERNING BODY OF CALCPA. THE COUNCIL IS COMPRISED OF: (A) CHAPTER REPRESENTATIVES TO COUNCIL CONSISTING OF TWO MEMBERS PER CHAPTER PLUS ONE MEMBER FOR EVERY 1,000 ADDITIONAL MEMBERS AS OF THE MEMBERSHIP COUNT ON MAY 1 OF THE PRECEDING YEAR, ELECTED BY MEMBERS OF THE 14 CHAPTERS; (B) COUNCIL-AT-LARGE MEMBERS, OFFICERS, AND VICE CHAIRS ARE ELECTED BY THE MEMBERSHIP AS A WHOLE; (C) AND STATE COMMITTEE CHAIRS, SECTION CHAIRS, THE PRESIDENT OF THE BOARD OF TRUSTEES OF THE CALCPA EDUCATION FOUNDATION, THE IMMEDIATE PAST CHAIR, AND THE PRIOR TEN CHAIRS ARE VOTING COUNCIL MEMBERS BY VIRTUE OF THEIR POSITION; (D) ALL VOTING MEMBERS OF THE CALCPA BOARD OF DIRECTORS. FOR 2013-2014, THERE WERE 97 VOTING MEMBERS. THE COUNCIL'S RESPONSIBILITIES FOCUS ON STRATEGIC PLANNING, POLICY MAKING, AND THE ADOPTION OF A BUDGET ON BEHALF OF MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B THE CALCPA COUNCIL (COUNCIL) IS THE GOVERNING BODY OF CALCPA. THE CALCPA BOARD OF DIRECTORS (BOARD) IS THE EXECUTIVE COMMITTEE OF COUNCIL AND IS COMPRISED OF 15 MEMBERS ELECTED BY COUNCIL. THE BOARD REPRESENTS THE COUNCIL IN CARRYING OUT THE STRATEGIES AND POLICIES SET BY THE COUNCIL AND MEMBERSHIP. THE COUNCIL DELEGATED THE OPERATING AUTHORITY TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS. IT IS REVIEWED IN DETAIL BY THE CONTROLLER AND A SECONDARY HIGH LEVEL REVIEW IS CONDUCTED BY THE CFO. THE REVIEWED DRAFT IS CIRCULATED TO MEMBERS OF THE AUDIT COMMITTEE REQUESTING FOR THEIR REVIEW, COMMENTS, AND QUESTIONS. ALL THE QUESTIONS AND CONCERNS ARE ADDRESSED AND RESULTING NOTIFICATIONS ARE MADE AS APPROPRIATE. ONCE THE REVIEW PROCESS HAS BEEN COMPLETED, THE FORM 990 IS PROVIDED TO ALL COUNCIL AND BOARD MEMBERS, AND IS FILED WITH THE IRS ON OR BEFORE THE DUE DATE. FORM 990, PART VI, SECTION B, LINE 12C CALCPA ANNUALLY REQUIRES THAT ALL MEMBERS OF THE BOARD OF DIRECTORS READ THE CALCPA CONFLICT OF INTEREST POLICY AND SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENTS ARE REVIEWED UPON RECEIPT. IF CONFLICTS ARE IDENTIFIED, THE CEO REVIEWS THE STATEMENT AND WILL REFER TO LEGAL COUNSEL IF NECESSARY. IN ITS ANNUAL TRAINING OF INCOMING COUNCIL AND BOARD MEMBERS, CALCPA DISCUSSES WITH ITS LEADERS THAT THE ORGANIZATION IS GOVERNED BY CALIFORNIA CORPORATIONS CODE, AND THAT THEY HAVE A FIDUCIARY DUTY AS DIRECTORS OF CALCPA. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF THE CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (CALCPA) DELEGATED RESPONSIBILITY TO REVIEW THE CEO'S GOALS, PERFORMANCE, AND COMPENSATION TO THE CEO GOALS AND OBJECTIVE COMMITTEE (COMMITTEE). THE COMMITTEE IS COMPRISED OF THE CHAIR, PAST CHAIR, FIRST VICE CHAIR, AND TREASURER. ALL MEMBERS OF THE COMMITTEE DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE DETERMINATION OF THE CEO'S COMPENSATION. IN ADDITION, AND DUE TO THE FACT THAT THE CURRENT CEO OVERSEES BOTH CALCPA AND THE EDUCATION FOUNDATION (FOUNDATION), THE PRESIDENT OF THE FOUNDATION IS INCLUDED AS A MEMBER OF THE CALCPA'S CEO GOALS AND OBJECTIVE COMMITTEE. THIS COMMITTEE MEETS AND SETS OUT GOALS FOR THE CEO TO ACCOMPLISH THROUGHOUT THE YEAR. AFTER THE END OF THE FISCAL YEAR, THE COMMITTEE PERFORMS THEIR DUE DILIGENCE REVIEW OF THE CEO'S GOALS AND PERFORMANCE, AS WELL AS THE COMPARABLE DATA, AND MAKES THE FINAL RECOMMENDATION TO THE BOARD OF DIRECTORS, WHICH HAS THE FINAL APPROVAL. COMPARABLE DATA INCLUDED FORM 990 OF OTHER STATE CPA SOCIETIES SIMILAR IN SIZE, AND COMPENSATION SURVEY CONDUCTED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE). IN ADDITION, THIS YEAR, THE COMPENSATION COMMITTEE ENGAGED AN INDEPENDENT CONSULTANT TO REVIEW AND ANALYZE THE TOTAL COMPENSATION OF THE CEO. THE OUTSIDE CONSULTING FIRM PROVIDED A REPORT WHICH CONSIDERED A NUMBER OF DIFFERENT VARIABLES IN ASSESSING COMPARABILITY, INCLUDING THE SIZE OF THE ORGANIZATIONS, THEIR GEOGRAPHIC LOCATIONS, NATURE OF SERVICES PROVIDED, AND LEVEL OF EXPERIENCE AND SPECIFIC RESPONSIBILITIES OF THE CEO. IN ASSESSING THE REASONABLENESS OF THE CEO'S COMPENSATION, THE COMMITTEE TOOK INTO ACCOUNT SALARY AND ANY BONUS OR INCENTIVE PAYMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY POSTING ON ITS WEBSITE (WWW.CALCPA.ORG). FORM 990 PART VII SECTION A: ALLOCATION OF HOURS: LORETTA DOON: 18.5 HOURS ARE ALLOCATED TO RELATED ENTITY (CA CPA EDUCATION FOUNDATION) JOHN ANGELO: 6 HOURS ARE ALLOCATED TO RELATED ENTITY AS EXECUTIVE DIRECTOR (CALCPA INSTITUTE) ANNA DILIG: 18.5 HOURS ARE ALLOCATED TO RELATED ENTITY (CA CPA EDUCATION FOUNDATION) ARTHUR CHIN: 28.10 HOURS ARE ALLOCATED TO RELATED ENTITY (CA CPA EDUCATION FOUNDATION) THE EXECUTIVE DIRECTOR OF CALCPA INSTITUTE IS AN EMPLOYEE OF THE RELATED ENTITY, CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ("CALCPA") WHICH REPORTS HIS W-2. 31.50 HOURS ARE ALLOCATED TO CALCPA FOR HIS POSITION AS A DIVISION DIRECTOR. CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION 1800 GATEWAY DRIVE SUITE 200 SAN MATEO CA 94404 946130841 PROVIDES CONTINUING PROFESSIONAL EDUCATION TO CPA COMMUNITY CA 501(C)(3) LINE 9 N/A 0 CALCPA INSTITUTE 1800 GATEWAY DRIVE SUITE 200 SAN MATEO CA 94404 200978565 PROVIDES SCHOLARSHIPS TO ACCOUNTING STUDENTS AND PROMOTE FINANCIAL LITERACY CA 501(C)(3) LINE 11A, I CALIFORNIA SOCIETY OF CPAS 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 CALCPA INSTITUTE B 381825 COST OF TRANSACTIONS CALCPA INSTITUTE D 241151 COST OF TRANSACTIONS CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION D 459370 COST OF TRANSACTIONS CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION N 260174 COST OF TRANSACTIONS CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION O 1537128 COST OF TRANSACTIONS CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION Q 777297 COST OF TRANSACTIONS CALIFORNIA CERTIFIED PUBLIC ACCOUNTANTS EDUCATION FOUNDATION S 159274 COST OF TRANSACTIONS