AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 13-0432265)
- Tax period
- 2010-08-01 to 2011-07-31
- Filed
- 2012-06-11
- IRS object ID
- 201201639349300330
- Schema version
- 2010v3.4
- 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 | 2012-06-11T15:21:59-05:00 | Timestamp |
| Tax Period End Date | 2011-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JH COHN 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 | 2010-08-01 | 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-FINANCE,OPS & MEMBER VALUE | Title |
| Phone | 9194024500 | Phone |
| Date Signed | 2012-06-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | THOMAS LANNING | Name |
| Phone | 9732283500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | 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 | 274638610 | 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 | 261 | NbrIndependentVotingMembers |
| Total Nbr Employees | 799 | TotalNbrEmployees |
| Total Nbr Volunteers | 2566 | TotalNbrVolunteers |
| Total Gross UBI | 9001472 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 3153695 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 107445889 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 110010264 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 88452180 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 89270707 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2179769 | InvestmentIncomePriorYear |
| Investment Income Current Year | 5299898 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 7040917 | OtherRevenuePriorYear |
| Other Revenue Current Year | 7862157 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 205118755 | TotalRevenuePriorYear |
| Total Revenue Current Year | 212443026 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 3844036 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 4052247 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 81853910 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 82459036 | 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 | 113336898 | OtherExpensePriorYear |
| Other Expenses Current Year | 123239349 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 199034844 | TotalExpensesPriorYear |
| Total Expenses Current Year | 209750632 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 6083911 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2692394 | RevenuesLessExpensesCY |
| Total Assets BOY | 193936986 | TotalAssetsBOY |
| Total Assets EOY | 206672576 | TotalAssetsEOY |
| Total Liabilities BOY | 174097205 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 172387661 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 19839781 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 34284915 | 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 352,000 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 EXAMS GRADED - APPROXIMATELY 263,600 | 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 59 CONFERENCES FOR MEMBERS. 12 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 | 556 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 799 | 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 | 261 | 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 | 1 | 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 (31 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 | 1508943 | 0 | 30229 | X | ||
| CHARLES WEINSTEIN | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| F CARTER HEIM | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| GREGORY J ANTON | ||||||||
| VICE CHAIRMAN | 1.00 | X | 0 | 0 | 0 | |||
| HENRY KEIZER | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| JAY J MOELLER | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| JEFFERY R HOOPS | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| KAREN PINCUS | ||||||||
| 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 | ||||||||
| CHAIRMAN | 5.00 | X | 0 | 0 | 0 | X | ||
| RICHARD J CATARUNO | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| ROBERT GRAHAM | ||||||||
| DIRECTOR | 1.00 | X | 19150 | 0 | 0 | |||
| ROBERT R HARRIS | ||||||||
| IMMEDIATE PAST CHAIRMAN | 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 E BRANSTAD | ||||||||
| DIRECTOR | 1.00 | X | 19150 | 0 | 0 | |||
| TOMMYE E BARIE | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| WILLIAM A MCKENNA JR | ||||||||
| DIRECTOR | 1.00 | X | 31650 | 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-FINANCE, MEMBERSHIP, O | 40.00 | 516049 | 0 | 47402 | X | |||
| RICHARD MILLER | ||||||||
| SECRETARY | 40.00 | 543759 | 0 | 145338 | X | |||
| ARLEEN THOMAS | ||||||||
| SVP-MANAGEMENT ACCOUNTING | 40.00 | 565480 | 0 | 90895 | X | |||
| CHARLES E LANDES | ||||||||
| VP-PROFESSIONAL STANDARDS & SERVICES | 40.00 | 386309 | 0 | 85423 | X | |||
| CRAIG MILLS | ||||||||
| VP-EXAMINATIONS & CPE | 40.00 | 410591 | 0 | 76972 | X | |||
| CYNTHIA FORNELLI | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 1167745 | 0 | 47253 | X | |||
| MARK PETERSON | ||||||||
| SVP-GOVERNMENTAL & PUBLIC AFFAIRS | 40.00 | 490414 | 0 | 62856 | X | |||
| SUSAN COFFEY | ||||||||
| SVP-PUBLIC PRACTICE & GLOBAL ALLIANCES | 40.00 | 535973 | 0 | 66928 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 6195213 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 653296 | TotalOtherCompensation |
| Number Individuals GT100 K | 136 | 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 |
|---|---|---|---|---|---|
| GIBSON DUNN & CRUTCHER LLP | |||||
| 1050 CONNECTICUT AVE NW 200 | WASHINGTON | DC | 20036 | LEGAL | 703511 |
| WILKIE FARR & GALLAGHER LLC | |||||
| 787 SEVENTH AVENUE | NEW YORK | NY | 10019 | LEGAL | 618889 |
| TEAM FIRST CONSULTING | |||||
| PO BOX 316 | MORRIS PLAINS | NJ | 07950 | SOFTWARE DESIGN | 587225 |
| JH COHN LLP | |||||
| 4 BECKER FARM ROAD | ROSELAND | NJ | 07068 | ACCOUNTING | 496850 |
| HUDSON CONSULTING GROUP LLC | |||||
| 120 JOHN BRATTON | WILLIAMSBURG | VA | 23185 | CONSULTING | 436239 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 32 | NumberOfContractorsGT100K |
| Membership Dues | 110010264 | MembershipDues |
| Total Contributions | 110010264 | 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 | 25418518 | 25418518 | |
| CONFERENCES | 611430 | 24947367 | 24947367 | |
| TECHNICAL PUBLICATION | 511130 | 16651853 | 16651853 | |
| PROFESSIONAL DEVELOPME | 900099 | 15373091 | 15373091 | |
| MAGAZINE PUBLICATIONS | 511120 | 5935545 | 2572457 | 3363088 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 944333 | TotalRevenueColumn |
| Related Or Exempt Function Income | 944333 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 89270707 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2520271 | TotalRevenueColumn |
| Exclusion | $2,520,271 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 294250 | TotalRevenueColumn |
| Unrelated Business Revenue | 294250 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 64975211 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 62176634 | Securities |
| Other | 18950 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2798577 | Securities |
| Other | -18950 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2779627 | TotalRevenueColumn |
| Exclusion | $2,779,627 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|
| COMM INSURANCE TRUST P | 524298 | 4253141 | 3709724 | $543,417 |
| PROFESSIONAL LIABILITY | 524298 | 1634410 | 1634410 | |
| AFFINITY PROGRAMS - | 900003 | 1193059 | $1,193,059 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 487297 | TotalRevenueColumn |
| Related Or Exempt Function Income | 487297 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 7567907 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 212443026 | TotalRevenueColumn |
| Related Or Exempt Function Income | 86394916 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 9001472 | UnrelatedBusinessRevenue |
| Exclusion | $7,036,374 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3888862 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59906 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 103479 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6155874 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57646848 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7469221 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6815937 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4371156 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3256151 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 539248 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1276143 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 338959 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11868362 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3061060 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7047908 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8331923 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2394138 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9543418 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6942032 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16341438 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1198714 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8830738 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 804417 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| COMPUTER BASED TESTING | 17756918 |
| SALES COMMISSIONS | 12654249 |
| MAGAZINE & TECH PUBLICA | 2963547 |
| PROFESSIONAL DEVELOPMEN | 2955691 |
| UNRELATED BUSINESS INCO | 925853 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4208442 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 209750632 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6103386 | BOY |
| EOY | 40640557 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23589437 | BOY |
| EOY | 5507898 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12983456 | BOY |
| EOY | 11579879 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5386917 | BOY |
| EOY | 5386917 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1534422 | BOY |
| EOY | 1607193 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34719342 | BOY |
| EOY | 14576687 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 37235354 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 16235928 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16563660 | BOY |
| EOY | 20999426 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 86185937 | BOY |
| EOY | 98657295 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6870429 | BOY |
| EOY | 7716724 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 193936986 | BOY |
| EOY | 206672576 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28078198 | BOY |
| EOY | 28263589 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49297492 | BOY |
| EOY | 60510514 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38178571 | BOY |
| EOY | 27500000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58542944 | BOY |
| EOY | 56113558 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 174097205 | BOY |
| EOY | 172387661 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19839781 | BOY |
| EOY | 34284915 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19839781 | BOY |
| EOY | 34284915 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 193936986 | BOY |
| EOY | 206672576 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2692394 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 11752740 | 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 | 98458772 | DuesAssessments |
| Non Ded Lobby Political Current | 4475469 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 4475469 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 4922939 | AggrAmtReportedInDuesNotices |
| Taxable | -$447,470 | TaxableAmount |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1390380 | OtherCostOrOtherBasis |
| Depreciation | 95589 | Depreciation |
| Book Value | 1294791 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 15455343 | OtherCostOrOtherBasis |
| Depreciation | 4481560 | Depreciation |
| Book Value | 10973783 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20389631 | OtherCostOrOtherBasis |
| Depreciation | 11658779 | Depreciation |
| Book Value | 8730852 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 20999426 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 207759 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEFERED RENT | $16,621,792 |
| DEFERRED EMPLOYEE BENEFITS | $35,832,737 |
| COMPENSATED ABSENCE | $2,244,425 |
| DUE FROM SUBSIDIARY-CPA2BIZ, INC | $1,206,845 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 56113558 | TotalOfAmounts |
| Total Revenue | 212443026 | TotalRevenue |
| Total Expenses | 209750632 | TotalExpenses |
| Excess Or Deficit For Year | 2692394 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 11752740 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 11752740 | TotalAdjustments |
| Excess Or Deficit Per FS | 14445134 | ExcessOrDeficitPerFS |
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 2008 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, 2011 AND 2010, 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 (3 entries)
| RegionRegion | Purpose Of GrantPurposeOfGrant | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement | Method Of ValuationMethodOfValuation |
|---|---|---|---|---|
| AUSTRALIA | MEMBERSHIP FEE | 50000 | CHECK/WIRE | N/A |
| MALAYSIA | MEMBERSHIP FEE | 35960 | ||
| JAMAICA | 13019 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: | Identifier |
| Explanation | SCHEDULE F, PART I, LINE 2: THE ORGANIZATION PAID A MEMBERSHIP FEE TO A RELATED PROFESSIONAL ORGANIZATION. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (26 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant | Method Of ValuationMethodOfValuation | Address Line2AddressUS/AddressLine2 |
|---|---|---|---|---|---|---|---|---|---|
| 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 | ||
| AICPA FOUNDATION | |||||||||
| 220 LEIGH FARM RD | DURHAM | NC | 27707 | 136169602 | 501(C)(3) | 345000 | MINORITY SCHOLARSHIPS, JUDICIAL COLLEGE | N/A | |
| ENHANCED BUSINESS REPORTING CONSORTIUM | |||||||||
| 1201 CONNECTICUT AVENUE NW | WASHINGTON | DC | 20036 | 202522159 | 501(C)(6) | 25000 | MEMBERSHIP DUES | N/A | |
| THE VOLUNTEER CENTER OF DURHAM | |||||||||
| 324 BLACKWELL STREET SUITE 1140 | DURHAM | NC | 27701 | 237128378 | 501(C)(3) | 15750 | CONTRIBUTION | N/A | |
| GREATER DURHAM CHAMBER OF COMMERCE | |||||||||
| PO BOX 3829 | DURHAM | NC | 27701 | 560207530 | 501(C)(6) | 20475 | MEMBERSHIP & DURHAM YOUNG PROFESSIONALS | N/A | |
| GREATER RALEIGH CHAMBER OF COMMERCE | |||||||||
| PO BOX 2978 | RALEIGH | NC | 27602 | 560370850 | 501(C)(6) | 15345 | MEMBERSHIP FEE | N/A | |
| INTERNATIONAL FEDERATION OF ACCOUNTANTS | |||||||||
| 545 FIFTH AVENUE | NEW YORK | NY | 10017 | 132915461 | 501(C)(6) | 2905051 | MEMBERSHIP DUES | ||
| NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC | |||||||||
| 7249 A HANOVER PARKWAY | GREENBELT | MD | 20770 | 237097490 | 501(C)(3) | 25000 | SPONSOR REGIONAL CONFERENCE | N/A | |
| SEC HISTORICAL SOCIETY | |||||||||
| 1101 PENNSYLVANIA AVENUE NWEVENING | WASHINGTON | DC | 20004 | 522213646 | 501(C)(3) | 15000 | CONTRIBUTION | N/A | STAR BUILDING |
| EBRIERF | |||||||||
| 1100 13TH ST NW SUITE 878 | WASHINGTON | DC | 20005 | 521190398 | 501(C)(3) | 25000 | SUSTAINING PARTNER CONTRIBUTION | N/A | |
| CPASOCIETY EXECUTIVES ASSN | |||||||||
| 2400 VETERANS BLVD SUITE 500 | KENNER | LA | 70062 | 501(C)(6) | 10000 | SCHOLARSHIPS | N/A | ||
| CHAPEL-HILL CARRBORO CHAMBER OF COMMERCE | |||||||||
| 104 S ESTES DRIVE | CHAPEL HILL | NC | 27514 | 560798467 | 501(C)(6) | 15000 | MEMBERSHIP | ||
| 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) | 6500 | EXHIBITOR FEES | ||
| DC CHAMBER OF COMMERCE | |||||||||
| 1213 K STREET NW | WASHINGTON | DC | 20005 | 237158230 | 501(C)(6) | 250000 | MEMBERSHIP FEES | ||
| BUSINESS PROFESSIONAL OF AMERICA | |||||||||
| 5454 CLEVELAND AVE | COLUMBUS | OH | 43231 | 311135712 | 501(C)(3) | 12000 | SPONSORSHIP | ||
| ASCEND INC | |||||||||
| 120 WALL STREET 3RD FLOOR | NEW YORK | NY | 10005 | 510527847 | 501(C)(3) | 5500 | CONVENTION | ||
| DURHAM PUBLIC SCHOOLS | |||||||||
| PO BOX 300002 | DURHAM | NC | 27702 | 566001021 | 501(C)(6) | 11200 | CONTRIBUTION | ||
| XBRL | |||||||||
| 1050 CONNECTICUT AVENUE NW STE 400 | WASHINGTON | DC | 20036 | 205592157 | 501(C)(6) | 50000 | MEMBERSHIP FEES | ||
| CALCPA | |||||||||
| 1800 GATEWAY DRIVE SUITE 200 | SAN MATEO | CA | 944044072 | 941056137 | 501(C)(6) | 6909 | CONTRIBUTION | ||
| FBLA-PBL INC | |||||||||
| 1912 ASSOCIATION DRIVE | RESTON | VA | 201911591 | 501(C)(3) | 6000 | CONTRIBUTION | |||
| NATIONAL CONFERENCE OF CPA PRACTITIONERS | |||||||||
| 22 JERICHO TURNPIKE SUITE 110 | MINEOLA | NY | 11501 | 132976429 | 501(C)(6) | 5500 | SCHOLARSHIPS | ||
| NJSCPA EDUCATION FOUNDATION INC | |||||||||
| 425 EAGLE ROCK AVENUE STE 100 | ROSELAND | NJ | 07068 | 223100961 | 501(C)(3) | 7500 | CONTRIBUTION | ||
| SOMERSET MEDICAL CENTER FOUNDATION INC | |||||||||
| 110 REHILL AVE | SOMERVILLE | NJ | 088762598 | 223294408 | 501(C)(3) | 7500 | CONTRIBUTION | ||
| DURHAM CHAMBR LEGACY FOUNDATION | |||||||||
| PO BOX 3829 | DURHAM | NC | 27702 | 331132350 | 501(C)(3) | 15000 | CONTRIBUTION | ||
| CURATORS OF THE UNIVERSITY OF MISSOURI | |||||||||
| 118 UNIVERSITY HALL | COLUMBIA | MO | 65211 | 266440629 | 501(C)(3) | 14750 | CONTRIBUTION | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 14 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 12 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | RESEARCH GRANTS | TypeOfGrant |
| Number Of Recipients | 5 | NumberOfRecipients |
| Amount Of Non Cash Assistance | 59906 | AmountOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | OTHER INFORMATION: | Identifier |
| Return Reference | PART IV: | ReturnReference |
| 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 |
| 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 (9 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 | |||||||||||||
| 1006869 | 0 | 428400 | 0 | 73674 | 0 | 8423 | 0 | 33767 | 0 | 1551133 | 0 | 637056 | 0 |
| ANTHONY PUGLIESE | |||||||||||||
| 375709 | 0 | 80220 | 0 | 60120 | 0 | 41603 | 0 | 9024 | 0 | 566676 | 0 | 259754 | 0 |
| RICHARD MILLER | |||||||||||||
| 498772 | 0 | 0 | 0 | 44987 | 0 | 127401 | 0 | 32837 | 0 | 703997 | 0 | 328421 | 0 |
| ARLEEN THOMAS | |||||||||||||
| 444893 | 0 | 84004 | 0 | 36583 | 0 | 81181 | 0 | 15495 | 0 | 662156 | 0 | 344910 | 0 |
| CHARLES E LANDES | |||||||||||||
| 342281 | 0 | 27200 | 0 | 16828 | 0 | 68733 | 0 | 23019 | 0 | 478061 | 0 | 234845 | 0 |
| CRAIG MILLS | |||||||||||||
| 319754 | 0 | 80000 | 0 | 10837 | 0 | 71093 | 0 | 11198 | 0 | 492882 | 0 | 184902 | 0 |
| CYNTHIA FORNELLI | |||||||||||||
| 864870 | 0 | 297500 | 0 | 5375 | 0 | 30688 | 0 | 23937 | 0 | 1222370 | 0 | 508739 | 0 |
| MARK PETERSON | |||||||||||||
| 393361 | 0 | 40000 | 0 | 57053 | 0 | 38419 | 0 | 27702 | 0 | 556535 | 0 | 302345 | 0 |
| SUSAN COFFEY | |||||||||||||
| 445383 | 0 | 43290 | 0 | 47300 | 0 | 42571 | 0 | 29167 | 0 | 607711 | 0 | 283735 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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. | |
| 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 12C | |
| 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 B, LINE 15 | |
| 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 VI, SECTION C, LINE 19 | |
| CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC | ALLYSON B. BAUMEISTER - 512 MAIN STREET, STE 1500, FT WORTH, TX 76102. CHARLES WEINSTEIN - 750 THIRD AVENUE, NEW YORK, NY 10017. F. CARTER HEIM - 1997 ANNAPOLIS EXCHANGE PKWY, STE 310, ANNAPOLIS, MD 21401. GREGORY J. ANTON - 303 EAST 17TH AVENUE SUITE 600, DENVER, CO 80203. HENRY KEIZER - 345 PARK AVENUE, NEW YORK, NY 10154. JAY J. MOELLER - 1930 PRIME COURT SUITE 103, TROY, OH 45373. JEFFERY R. HOOPS - 5 TIMES SQUARE, NEW YORK, NY 10036. KAREN PINCUS - UNIV OF ARKANSAS,ROOM 401, FAYETEVILLE, AR 72701. MARK L. HILDEBRAND - 3815 RIVER CROSSING PKWY, STE 300, INDIANAPOLIS, IN 46240. MONICA S. SONNIER - 845 CROSSOVER LANE, SUITE 150, MEMPHIS, TN 38117. PATRICIA COCHRAN - PO BOX 295, MCARTHUR, CA 96056. PAUL V. STAHLIN - 70 EAST MAIN STREET, SOMERVILLE, NJ 08876. RICHARD J. CATARUNO - 80 CITY SQUARE, BOSTON, MA 02129. RICHARD MILLER - 66 EAGLE STREET, CHESTNUT RIDGE, NY 10977. ROBERT GRAHAM - 6843 MAIN STREET, MIAMI LAKES, FL 33014. ROBERT R. HARRIS - 5070 NORTH HIGHWAY A1A, VERO BEACH, FL 32963. RODNEY M. HARANO - 700 BISHOP ST, STE 1040, HONOLULU, HI 96813. TERESA C. MASON - 180 GRAND AVENUE, SUITE 1365, OAKLAND, CA 94612. TERRY E. BRANSTAD - 3200 GRAND AVENUE, DES MOINES, IA 50312. TOMMYE E. BARIE - 1301 SIXTH AVENUE WEST, SUITE 600, BRADENTON, FL 34205. WILLIAM A. MCKENNA, JR - 42 DOROTHY GRACE ROAD, SAUGERTIES, NY 12477. WILLIAM D. SCHNEIDER SR - 208 S. AKARD ST, RM 2858, DALLAS, TX 75202. WILLIAM L. REEB - 2603 PEARCE ROAD, AUSTIN, TX 78730. | FORM 990, PART VII |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 11,752,740. | FORM 990, PART XI, LINE 5: |
| THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. | FORM 990, PART XI; |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHSTAR CONFERENCES LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 LEIGH FARM ROAD | AddressLine1 |
| City | DURHAM | City |
| State | NC | State |
| ZIP Code | 27707 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 061623588 | EIN |
| Primary Activities | CONFERENCES | PrimaryActivities |
| Legal Domicile State | DE | LegalDomicileState |
| Total Income | 0 | TotalIncome |
| EOY Assets | 0 | EOYAssets |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
Form990 Schedule R Part II Form990ScheduleRPartII (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | |
Form990 Schedule R Part III Form990ScheduleRPartIII
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHARED SERVICES LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 LEIGH FARM ROAD | AddressLine1 |
| City | DURHAM | City |
| State | NC | State |
| ZIP Code | 27707 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 134138330 | EIN |
| Primary Activity | MANAGE SHARED SERVICES BETWEEN AICPA AND STATE SOCIETIES | PrimaryActivity |
| Legal Domicile State | DE | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Predominant Income Type | ROYALTIES | PredominantIncomeType |
| Share Of Total Income | -1507 | ShareOfTotalIncome |
| Share Of EOY Assets | 16562 | ShareOfEOYAssets |
| Disproportionate Allocations | 0 | DisproportionateAllocations |
| General Or Managing Partner | 0 | GeneralOrManagingPartner |
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 FIFTH AVENUE | 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 | 1074856 | ShareOfTotalIncome |
| Share Of EOY Assets | 11453873 | ShareOfEOYAssets |
| Percentage Ownership | 0.63450 | 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 (5 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| CPA2BIZ INC | |
| A | 2292725 |
| CPA2BIZ INC | |
| D | 0 |
| CPA2BIZ INC | |
| L | 15618101 |
| CPA2BIZ INC | |
| M | |
| CPA2BIZ INC | |
| N | |