AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 13-0432265)
- Tax period
- 2011-08-01 to 2012-07-31
- Filed
- 2013-04-02
- IRS object ID
- 201310929349300126
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-04-02T18:01:28-05:00 | Timestamp |
| Tax Period End Date | 2012-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 221478099 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 BECKER FARM ROAD | AddressLine1 |
| City | ROSELAND | City |
| State | NJ | State |
| ZIP Code | 070681739 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 130432265 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 9194024500 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 LEIGH FARM ROAD | AddressLine1 |
| City | DURHAM | City |
| State | NC | State |
| ZIP Code | 277078110 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ANTHONY PUGLIESE | Name |
| Title | SVP & COO | Title |
| Phone | 9194024500 | Phone |
| Date Signed | 2013-03-27 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | THOMAS LANNING | Name |
| PTIN | P00851654 | PTIN |
| Phone | 9732283500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BARRY MELANCON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1211 AVENUE OF THE AMERICAS | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 264813755 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.AICPA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1916 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 263 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 259 | NbrIndependentVotingMembers |
| Total Nbr Employees | 787 | TotalNbrEmployees |
| Total Nbr Volunteers | 2500 | TotalNbrVolunteers |
| Total Gross UBI | 5929200 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 365206 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 110010264 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 113278540 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 89270707 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 90180551 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 5299898 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2280779 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 7862157 | OtherRevenuePriorYear |
| Other Revenue Current Year | 7473444 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 212443026 | TotalRevenuePriorYear |
| Total Revenue Current Year | 213213314 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 4052247 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 4189156 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 82459036 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 109328377 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 123239349 | OtherExpensePriorYear |
| Other Expenses Current Year | 125680243 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 209750632 | TotalExpensesPriorYear |
| Total Expenses Current Year | 239197776 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2692394 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -25984462 | RevenuesLessExpensesCY |
| Total Assets BOY | 206672576 | TotalAssetsBOY |
| Total Assets EOY | 192414126 | TotalAssetsEOY |
| Total Liabilities BOY | 172387661 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 184733113 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 34284915 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7681013 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | MEMBERSHIP SERVICES: APPROXIMATELY 358,000 VOTING MEMBERS HAVE ACCESS TO A VARIETY OF MEMBERSHIP PRODUCTS & SERVICES, SUCH AS EDUCATIONAL SERVICES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | UNIFORM CPA EXAMINATIONS: TOTAL NUMBER OF EXAM SECTIONS GRADED - APPROXIMATELY 249,000 | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE OVER 3,300 CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES AND 63 CONFERENCES FOR MEMBERS. 21 CONFERENCES WERE DELIVERED VIRTUALLY. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 1 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 563 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 787 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 263 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 259 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANTHONY PUGLIESE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9194024500 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 LEIGH FARM ROAD | AddressLine1 |
| City | DURHAM | City |
| State | NC | State |
| ZIP Code | 277078110 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (38 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| ALLYSON B BAUMEISTER | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| BARRY C MELANCON | ||||||||
| PRESIDENT & CEO | 40.00 | X | 1600794 | 0 | 20404 | X | ||
| CHARLES WEINSTEIN | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| F CARTER HEIM | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| FAYE D MILLER | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| GREGORY J ANTON | ||||||||
| CHAIRMAN | 5.00 | X | 20000 | 0 | 0 | X | ||
| HAROLD BAIRD | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| HENRY KEIZER | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| JAMES C BOURKE | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| JAY J MOELLER | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| JEFFREY R HOOPS | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| KAREN PINCUS | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| KENNETH A MACIAS | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| MARK L HILDEBRAND | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| MONICA S SONNIER | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| PATRICIA COCHRAN | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| PAUL V STAHLIN | ||||||||
| IMMEDIATE PAST CHAIRMAN | 1.00 | X | 0 | 0 | 0 | |||
| RICHARD J CATURANO | ||||||||
| VICE CHAIRMAN | 1.00 | X | 0 | 0 | 0 | X | ||
| ROBERT GRAHAM | ||||||||
| DIRECTOR | 1.00 | X | 20000 | 0 | 0 | |||
| ROBERT HARRIS | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| RODNEY M HARANO | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| TERESA C MASON | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| TERRY BRANSTAD | ||||||||
| 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 | |||
| TOMMYE E BARIE | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| WILLIAM A MCKENNA JR | ||||||||
| DIRECTOR | 1.00 | X | 23750 | 0 | 0 | |||
| WILLIAM D SCHNEIDER SR | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| WILLIAM L REEB | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| ANTHONY PUGLIESE | ||||||||
| SVP & COO | 40.00 | 564025 | 0 | 50882 | X | |||
| MICHAEL BUDDENDECK | ||||||||
| SECRETARY | 40.00 | 207767 | 0 | 30346 | X | |||
| RICHARD MILLER | ||||||||
| SECRETARY | 40.00 | 385445 | 0 | 94970 | X | |||
| ARLEEN THOMAS | ||||||||
| SVP-MNGMT ACCT & GLOBAL MARKETS | 40.00 | 599950 | 0 | 91741 | X | |||
| CRAIG MILLS | ||||||||
| VP-EXAMINATIONS & CPE | 40.00 | 429847 | 0 | 32219 | X | |||
| CYNTHIA FORNELLI | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 1214886 | 0 | 56219 | X | |||
| JANICE MAIMAN | ||||||||
| SVP-COMMUNICATIONS & MEDIA RELATION | 40.00 | 422080 | 0 | 63456 | X | |||
| MARK PETERSON | ||||||||
| SVP-GOVERNMENTAL & PUBLIC AFFAIRS | 40.00 | 489882 | 0 | 59151 | X | |||
| SUSAN COFFEY | ||||||||
| SVP-PUBLIC PRACTICE & GLBL ALLIANCES | 40.00 | 575041 | 0 | 64100 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 6553467 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 563488 | TotalOtherCompensation |
| Number Individuals GT100 K | 147 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| WILKIE FARR & GALLAGHER LLC | |||||
| 787 SEVENTIETH AVENUE | NEW YORK | NY | 10019 | LEGAL | 933223 |
| JH COHN LLP | |||||
| 4 BECKER FARM ROAD | ROSELAND | NJ | 07068 | ACCOUNTING | 593009 |
| BROOKS PIERCE MCLENDON HUMPHREY & LEO | |||||
| 230 N ELM ST 2000 | GREENSBORO | NC | 27401 | LEGAL | 465433 |
| HARBOR CONSULTING | |||||
| 100 CUMMINGS CENTER STE 116-E | BEVERLY | MA | 01915 | CONSULTING | 354754 |
| ACCENTURE LLP | |||||
| 11951 FREEDOM DR | RESTON | VA | 20190 | CONSULTING | 343700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 30 | NumberOfContractorsGT100K |
| Membership Dues | 113278540 | MembershipDues |
| Total Contributions | 113278540 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| UNIFORM CPA/APFS EXAMS | 900099 | 25939580 | 25939580 | |
| CONFERENCES | 611430 | 25559682 | 25559682 | |
| PROFESSIONAL DEVELOPME | 900099 | 16102718 | 16102718 | |
| TECHNICAL PUBLICATION | 511130 | 15558076 | 15558076 | |
| MAGAZINE PUBLICATIONS | 511120 | 6033691 | 2440479 | 3593212 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 986804 | TotalRevenueColumn |
| Related Or Exempt Function Income | 986804 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 90180551 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2435053 | TotalRevenueColumn |
| Exclusion | $2,435,053 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5771844 | TotalRevenueColumn |
| Unrelated Business Revenue | 2335988 | UnrelatedBusinessRevenue |
| Exclusion | $3,435,856 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 500004 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 500004 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 50946163 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 51100437 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -154274 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -154274 | TotalRevenueColumn |
| Exclusion | -$154,274 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| AFFINITY PROGRAMS - | 900003 | 1130542 | $1,130,542 | |
| OTHER | 900099 | 822237 | 822237 | |
| LOSS ON JOINT VENTURE | 900099 | -251179 | -$251,179 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1701600 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 213213314 | TotalRevenueColumn |
| Related Or Exempt Function Income | 87409576 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 5929200 | UnrelatedBusinessRevenue |
| Exclusion | $6,595,998 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3954840 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78560 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 155756 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6946832 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61208136 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28875533 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7498830 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4799046 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1176096 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 525387 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1214940 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 399461 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24644257 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3416236 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8098372 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7805720 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1870343 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8885408 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7912387 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17474516 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 834304 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9271516 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 834097 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| UNRELATED BUSINESS INCO | 395407 |
| SALES COMMISSIONS | 14569252 |
| COMPUTER BASED TESTING | 6454474 |
| PROFESSIONAL DEVELOPMEN | 2925125 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6972945 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 239197776 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40640557 | BOY |
| EOY | 26740494 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5507898 | BOY |
| EOY | 2242275 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11579879 | BOY |
| EOY | 11292411 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5386917 | BOY |
| EOY | 5641253 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1607193 | BOY |
| EOY | 1588591 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14576687 | BOY |
| EOY | 10877576 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 40646125 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 18711344 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20999426 | BOY |
| EOY | 21934781 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 98657295 | BOY |
| EOY | 105086281 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7716724 | BOY |
| EOY | 7010464 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 206672576 | BOY |
| EOY | 192414126 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28263589 | BOY |
| EOY | 29321143 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60510514 | BOY |
| EOY | 62776952 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27500000 | BOY |
| EOY | 18750000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56113558 | BOY |
| EOY | 73885018 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 172387661 | BOY |
| EOY | 184733113 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34284915 | BOY |
| EOY | 7681013 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34284915 | BOY |
| EOY | 7681013 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 206672576 | BOY |
| EOY | 192414126 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -25984462 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -619440 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
| Dues Assessments | 102719164 | DuesAssessments |
| Non Ded Lobby Political Current | 3400316 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 3400316 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 3938351 | AggrAmtReportedInDuesNotices |
| Taxable | -$538,035 | TaxableAmount |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1390380 | OtherCostOrOtherBasis |
| Depreciation | 130348 | Depreciation |
| Book Value | 1260032 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 17425163 | OtherCostOrOtherBasis |
| Depreciation | 5385434 | Depreciation |
| Book Value | 12039729 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 21830582 | OtherCostOrOtherBasis |
| Depreciation | 13195562 | Depreciation |
| Book Value | 8635020 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 21934781 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | -725000 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEFERED RENT | $16,298,543 |
| DEFERRED EMPLOYEE BENEFITS | $54,891,227 |
| COMPENSATED ABSENCE | $2,187,235 |
| DUE FROM SUBSIDIARY-CPA2BIZ, INC | $1,041,834 |
| INVESTMENT IN JOINT VENTURE | $191,179 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 73885018 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | 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 2009 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, 2012 AND 2011, THE INSTITUTE DID NOT RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS | Explanation |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 0 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 0 | TotalAmountSpent |
| No Recipient Over5 K | X | NoRecipientOver5K |
Grants To Orgs Outside US GrantsToOrgsOutsideUS (5 entries)
| RegionRegion | Purpose Of GrantPurposeOfGrant | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| AUSTRALIA | MEMBERSHIP FEE | 43888 |
| MALAYSIA | MEMBERSHIP FEE | 38828 |
| JAMAICA | 13040 | |
| UNITED KINGDOM | CONTRIBUTION | 60000 |
| SWITZERLAND | INVESTMENT IN JOINT VENTURE. | 314336 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 1 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 1 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 1 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV (3 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: | SCHEDULE F, PART I, LINE 2: THE ORGANIZATION PAID A MEMBERSHIP FEE TO A RELATED PROFESSIONAL ORGANIZATION. | |
| ASSISTANCE TO SWITZERLAND INCLUDES $60,000 IN INITIAL INVESTMENT IN JOINT VENTURE AND $254,338 IN LOANS. BOTH OF THESE AMOUNTS ARE REFLECTED ON FORM 990 PART X, AND CAN BE FOUND ON LINES 25 AND 7 RESPECTIVELY. | SCHEDULE J, PART II, LINE 1: | |
| FORM 8886 AND FORM 8832 | THE ASSOCIATION HAS ATTACHED FORM 8865 TO THE 990. IN ADDITION, THE ASSOCIATION AS ATTACHED FORM 8865 AND FORM 8832 TO THEIR FORM 990T. | SCHEDULE F, PART IV, LINE 5 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (19 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation | Purpose Of GrantPurposeOfGrant | Address Line2AddressUS/AddressLine2 |
|---|---|---|---|---|---|---|---|---|---|
| AICPA FOUNDATION | |||||||||
| 220 LEIGH FARM RD | DURHAM | NC | 27707 | 136169602 | 501(C)(3) | 379500 | N/A | MINORITY SCHOLARSHIPS, JUDICIAL COLLEGE | |
| THE VOLUNTEER CENTER OF DURHAM | |||||||||
| 324 BLACKWELL STREET SUITE 1140 | DURHAM | NC | 27701 | 237128378 | 501(C)(3) | 14670 | N/A | CONTRIBUTION | |
| NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC | |||||||||
| 7249 A HANOVER PARKWAY | GREENBELT | MD | 20770 | 237097490 | 501(C)(3) | 20000 | N/A | SPONSOR REGIONAL CONFERENCE | |
| SEC HISTORICAL SOCIETY | |||||||||
| 1101 PENNSYLVANIA AVENUE NWEVENING | WASHINGTON | DC | 20004 | 522213646 | 501(C)(3) | 15000 | N/A | CONTRIBUTION | STAR BUILDING |
| EBRIERF | |||||||||
| 1100 13TH ST NW SUITE 878 | WASHINGTON | DC | 20005 | 521190398 | 501(C)(3) | 25000 | N/A | SUSTAINING PARTNER CONTRIBUTION | |
| THE DURHAM ART GUILD | |||||||||
| 120 MORRIS STREET | DURHAM | NC | 27701 | 560798002 | 501(C)(3) | 9500 | CONTRIBUTION | ||
| JUMPSTART COALITION | |||||||||
| 919 18TH STREET NW SUITE 300 | WASHINGTON | DC | 20006 | 522031287 | 501(C)(3) | 20000 | SPONSORSHIP OF FINANCIAL LITERACY DAY | ||
| BUSINESS PROFESSIONAL OF AMERICA | |||||||||
| 5454 CLEVELAND AVE | COLUMBUS | OH | 43231 | 311135712 | 501(C)(3) | 19475 | SPONSORSHIP | ||
| ASCEND INC | |||||||||
| 120 WALL STREET 3RD FLOOR | NEW YORK | NY | 10005 | 510527847 | 501(C)(3) | 5500 | CONVENTION | ||
| FBLA-PBL INC | |||||||||
| 1912 ASSOCIATION DRIVE | RESTON | VA | 201911591 | 501(C)(3) | 6000 | CONTRIBUTION | |||
| ASSOCIATION OF LATINO PROFESSIONALS IN FINANCE AND ACCOUNTING | |||||||||
| 801 SOUTH GRAND AVENUE SUITE 650 | LOS ANGELES | CA | 90017 | 320178401 | 501(C)(6) | 17500 | NATIONAL CONVENTION SPONSORSHIP | ||
| GREATER DURHAM CHAMBER OF COMMERCE | |||||||||
| PO BOX 3829 | DURHAM | NC | 27701 | 560207530 | 501(C)(6) | 30300 | N/A | MEMBERSHIP & MEETING SPONSORSHIP | |
| GREATER RALEIGH CHAMBER OF COMMERCE | |||||||||
| PO BOX 2978 | RALEIGH | NC | 27602 | 560370850 | 501(C)(6) | 6000 | N/A | MEMBERSHIP FEE | |
| INTERNATIONAL FEDERATION OF ACCOUNTANTS | |||||||||
| 545 FIFTH AVENUE | NEW YORK | NY | 10017 | 132915461 | 501(C)(6) | 2989398 | MEMBERSHIP DUES | ||
| CHAPEL-HILL CARRBORO CHAMBER OF COMMERCE | |||||||||
| 104 S ESTES DRIVE | CHAPEL HILL | NC | 27514 | 560798467 | 501(C)(6) | 15375 | MEMBERSHIP | ||
| DC CHAMBER OF COMMERCE | |||||||||
| 1213 K STREET NW | WASHINGTON | DC | 20005 | 237158230 | 501(C)(6) | 250000 | MEMBERSHIP FEES | ||
| DURHAM PUBLIC SCHOOLS | |||||||||
| PO BOX 300002 | DURHAM | NC | 27702 | 566001021 | 501(C)(3) | 15000 | CONTRIBUTION | ||
| XBRL | |||||||||
| 1050 CONNECTICUT AVENUE NW STE 400 | WASHINGTON | DC | 20036 | 205592157 | 501(C)(6) | 29167 | MEMBERSHIP FEES | ||
| NATIONAL COUNCIL OF PHILLIPPINE AMERICAN CANADIAN ACCOUNTANTS | |||||||||
| 3335 DESPLAINES ST SUITE 2-N | CHICAGO | IL | 60661 | 952976350 | 501(C)(6) | 10000 | AICPA-NCPACA SCHOLARSHIP | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 10 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 9 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | RESEARCH GRANTS | TypeOfGrant |
| Number Of Recipients | 9 | NumberOfRecipients |
| Amount Of Cash Grant | 78560 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | SCHEDULE I, PART I, 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (10 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BARRY C MELANCON | |||||||||||||
| 1101202 | 0 | 472500 | 0 | 27092 | 0 | 8389 | 0 | 24885 | 0 | 1634068 | 0 | 0 | 0 |
| ANTHONY PUGLIESE | |||||||||||||
| 457791 | 0 | 88250 | 0 | 17984 | 0 | 38030 | 0 | 17295 | 0 | 619350 | 0 | 16500 | 0 |
| MICHAEL BUDDENDECK | |||||||||||||
| 207767 | 0 | 0 | 0 | 0 | 0 | 11482 | 0 | 20746 | 0 | 239995 | 0 | 0 | 0 |
| RICHARD MILLER | |||||||||||||
| 367461 | 0 | 0 | 0 | 17984 | 0 | 90116 | 0 | 13514 | 0 | 489075 | 0 | 16500 | 0 |
| ARLEEN THOMAS | |||||||||||||
| 507325 | 0 | 74641 | 0 | 17984 | 0 | 83094 | 0 | 15606 | 0 | 698650 | 0 | 16500 | 0 |
| CRAIG MILLS | |||||||||||||
| 335347 | 0 | 94500 | 0 | 0 | 0 | 20203 | 0 | 18146 | 0 | 468196 | 0 | 0 | 0 |
| CYNTHIA FORNELLI | |||||||||||||
| 911086 | 0 | 303800 | 0 | 0 | 0 | 38407 | 0 | 26324 | 0 | 1279617 | 0 | 0 | 0 |
| JANICE MAIMAN | |||||||||||||
| 404097 | 0 | 0 | 0 | 17983 | 0 | 63251 | 0 | 5587 | 0 | 490918 | 0 | 0 | 0 |
| MARK PETERSON | |||||||||||||
| 471898 | 0 | 0 | 0 | 17984 | 0 | 32903 | 0 | 30836 | 0 | 553621 | 0 | 16500 | 0 |
| SUSAN COFFEY | |||||||||||||
| 511467 | 0 | 45590 | 0 | 17984 | 0 | 38057 | 0 | 29635 | 0 | 642733 | 0 | 16500 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | INDIVIDUALS ARE ELIGIBLE TO BECOME VOTING MEMBERS IF THEY MEET AT LEAST ONE OF THE FOLLOWING CRITERIA: POSSESS A VALID AND UNREVOKED CPA CERTIFICATE ISSUED BY A LEGALLY CONSTITUTED AUTHORITY (THE ADMISSION REQUIREMENT BEFORE THE RECENT BYLAW CHANGE) AT ANY TIME POSSESSED A VALID CPA CERTIFICATE, AS LONG AS THE CERTIFICATE WAS NOT REVOKED AS A RESULT OF A DISCIPLINARY ACTION. FULFILL THE EDUCATION, EXAMINATION AND EXPERIENCE REQUIREMENTS OF THE UNIFORM ACCOUNTANCY ACT (UAA) FOR CPA CERTIFICATION. THIS INVOLVES COMPLETING 150 HOURS OF EDUCATION, PASSING THE CPA EXAM AND HAVING AT LEAST ONE YEAR OF WORK EXPERIENCE. THE UAA IS THE CERTIFICATION/LICENSURE MODEL APPROVED BY BOTH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY AND THE AICPA. | |
| 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 | MINUTES OF THE COUNCIL ARE PREPARED AND APPROVED AT EACH SUBSEQUENT COUNCIL MEETING. | |
| 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 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, CHAIR OF AUDIT 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 | PART VI, SEC C, # 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 XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -619,440. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Direct Controlling Entity NADirectControllingEntityNA | EOY AssetsEOYAssets |
|---|---|---|---|---|---|---|---|---|
| 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 | 20% OWNER IN JV | DE | 20000 | ||
| AICPA GLOBAL ENTERPRISES II LLC | ||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 20% OWNER IN JV | DE | 20000 | ||
| AICPA GLOBAL ENTERPRISES III LLC | ||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 20% OWNER IN JV | DE | 20000 | ||
Form990 Schedule R Part II Form990ScheduleRPartII (8 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg | Address Line1AddressForeign/AddressLine1 | Province Or StateAddressForeign/ProvinceOrState | CountryAddressForeign/Country | Legal Domicile Foreign CountryLegalDomicileForeignCountry |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 BENVOLENT 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 EDCUATIONAL 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 | ||||||||||||||
| SAME AS AICPA | 0 | 333 BAY ST BAY ADELAIDE CENTER | TORONTO, ONTARIO | CA | CA | |||||||||
Form990 Schedule R Part III Form990ScheduleRPartIII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Direct Controlling Entity NADirectControllingEntityNA | Predominant Income TypePredominantIncomeType | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner | Legal Domicile Foreign CountryLegalDomicileForeignCountry | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | |||
| ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS | |||||||||||||
| 220 LEIGH FARM ROAD | DURHAM | NC | 27707 | 454088500 | JOINT VENTURE BETWEEN AICPA & CIMA - GLOBAL PROMOTION OF MGMNT ACCOUNTING | 0 | 0 | SZ | -251179 | 59487 | |||
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CPA2BIZ INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1211 AVENUE OF THE AMERICAS | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223731549 | EIN |
| Primary Activity | INTERNET PORTAL MARKETING | PrimaryActivity |
| Legal Domicile State | DE | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | 133197 | ShareOfTotalIncome |
| Share Of EOY Assets | 17867536 | ShareOfEOYAssets |
| Percentage Ownership | 0.76550 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| CPA2BIZ INC | |
| A | 2247094 |
| CPA2BIZ INC | |
| L | 17044587 |