NEW YORK STATE SOCIETY OF CPAS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NEW YORK STATE SOCIETY OF CPAS (EIN 13-1101547)
- Tax period
- 2022-06-01 to 2023-05-31
- Filed
- 2024-04-03
- IRS object ID
- 202440949349301119
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-03T11:30:20-05:00 | ReturnTs |
| Tax Period End | 2023-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221478099 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 AVENUE OF THE AMERICAS | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 131101547 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE NEW YORK STATE SOCIETY OF CERTIFIED | BusinessNameLine1Txt |
| Business Name Line2 | PUBLIC ACCOUNTANTS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEWY | BusinessNameControlTxt |
| Phone | 2127198300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 MADISON AVENUE 11TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10016 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CALVIN HARRIS JR | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 2127198300 | PhoneNum |
| Signature | 2024-04-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CALVIN | PersonFirstNm |
| Person Last | HARRIS JR | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LORI ROTHE YOKOBOSKY CPA | PreparerPersonNm |
| PTIN | P01273422 | PTIN |
| Phone | 2122970400 | PhoneNum |
| Preparation | 2024-04-01 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | CALVIN HARRIS JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 MADISON AVENUE 11TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,324,745 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NYSSCPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1897 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO CULTIVATE, PROMOTE, AND DISSEMINATE KNOWLEDGE AND INFORMATION CONCERNING CERTIFIED PUBLIC ACCOUNTANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 38 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 38 | VotingMembersIndependentCnt |
| Total Employee | 42 | TotalEmployeeCnt |
| Total Volunteers | 2125 | TotalVolunteersCnt |
| Total Gross UBI | $162,951 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,773,918 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,685,669 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $825,126 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $841,929 | CYProgramServiceRevenueAmt |
| PY Investment Income | $256,906 | PYInvestmentIncomeAmt |
| CY Investment Income | $133,576 | CYInvestmentIncomeAmt |
| PY Other Revenue | $244,993 | PYOtherRevenueAmt |
| CY Other Revenue | $209,942 | CYOtherRevenueAmt |
| PY Total Revenue | $10,100,943 | PYTotalRevenueAmt |
| CY Total Revenue | $8,871,116 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $868,081 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,622,172 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,759,104 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,703,862 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,557,766 | PYOtherExpensesAmt |
| CY Other Expenses | $4,160,535 | CYOtherExpensesAmt |
| PY Total Expenses | $8,184,951 | PYTotalExpensesAmt |
| CY Total Expenses | $9,486,569 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,915,992 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$615,453 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,747,345 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,783,714 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,259,449 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,023,963 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,487,896 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,759,751 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (NYSSCPA) IS ONE OF THE LARGEST STATE ACCOUNTING ORGANIZATIONS IN THE NATION WITH APPROXIMATELY 20,000 MEMBERS. IT WAS INCORPORATED IN 1897 FOR THE FOLLOWING PURPOSES: TO CULTIVATE, PROMOTE, AND DISSEMINATE KNOWLEDGE AND INFORMATION CONCERNING CERTIFIED PUBLIC ACCOUNTANTS, TO ESTABLISH AND MAINTAIN HIGH STANDARDS OF INTEGRITY, HONOR, AND CHARACTER AMONG CERTIFIED PUBLIC ACCOUNTANTS, TO FURNISH INFORMATION REGARDING ACCOUNTANCY AND THE PRACTICE AND METHODS THEREOF TO ITS MEMBERS AND THE GENERAL PUBLIC TO PROTECT THE INTEREST OF ITS MEMBERS AND THE GENERAL PUBLIC WITH RESPECT TO THE PRACTICE OF ACCOUNTANCY. THE SOCIETY FULFILLS ITS MISSION THROUGH ITS 14 CHAPTERS, MORE THAN 60 TECHNICAL AND ADMINISTRATIVE COMMITTEES, AND A 39-VOTING-MEMBER BOARD OF DIRECTORS. THE ADMINISTRATIVE OPERATIONS ARE UNDER THE DIRECTION OF THE CEO, ASSISTED BY PROFESSIONAL STAFF. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEMBERSHIP SERVICESNYSSCPA PRODUCED 10 COMMENT LETTERS DURING THE 2022-2023 FISCAL YEAR THAT WERE SENT TO REGULATORS SUCH AS THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), AMERICAN INSTITUTE OF CPAS (AICPA) PROFESSIONAL ETHICS EXECUTIVE COMMITTEE, INTERNATIONAL SUSTAINABILITY STANDARDS BOARD (ISSB), NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA), NEW YORK STATE OFFICE OF CANNABIS MANAGEMENT, AICPA AND THE INSTITUTE OF INTERNAL AUDITOR (IIA). A LETTER WAS ALSO SENT TO THE DORMITORY AUTHORITY OF THE STATE OF NEW YORK (DASNY) AND NEW YORK STATE OFFICE OF CANNABIS MANAGEMENT (OCM) REGARDING THE SELECTION OF CPAS AND ACCOUNTING FIRMS BY CONDITIONAL ADULT-USE RETAIL DISPENSARY (CAURD) APPLICANTS AND LICENSEES.THESE MORE THAN 50 COMMITTEES MET, COLLECTIVELY, MORE THAN 400 TIMES IN THE 2022-2023 FISCAL YEAR AND PRODUCED NEARLY 20 FULL-DAY CONFERENCES AS PART OF THEIR ANNUAL ACTIVITIES, INCLUDING THE 44TH ANNIVERSARY EDITION OF THE ANNUAL NOT-FOR-PROFIT CONFERENCE. NYSSCPA COMMITTEES ALSO PROVIDE A FORUM FOR HIGH-LEVEL TECHNICAL DISCUSSION AND PROFESSIONAL RESOURCES, SKILL DEVELOPMENT AND NETWORKING OPPORTUNITIES FOR THE MEMBERSHIP AS WELL AS FOR EXTERNAL AUDIENCES.ADVOCACY PLAYED A BIG ROLE IN THE 2022-2023 FISCAL YEAR FOR THE NYSSCPA. THE NYSSCPA MODIFIED ITS ANNUAL LEGISLATIVE AGENDA TO CONTINUE ITS WORK STRENGTHENING THE PROFESSION AND CONTINUING TO PROTECT THE PUBLIC THAT THE PROFESSION IS LICENSED TO SERVE. THE NYSSCPA'S GOVERNMENT RELATIONS TEAM WAS ABLE TO WORK WITH THE NEW YORK STATE LEGISLATURE AND EXECUTIVE BRANCH TO SCORE MAJOR WINS WITH BILLS EFFECTING PASS-THROUGH ENTITY TAX (PTET) AND EXTENDING IMPORTANT TAX FILINGS. THE PTET BILL PROVIDED FOR THE OPTION OF FILING AS AN "ELECTING RESIDENT S CORPORATION", AS DEFINED AS "AN ELECTING S CORPORATION THAT CERTIFIES AT THE TIME OF ITS ELECTION THAT ALL ITS SHAREHOLDERS ARE RESIDENT OF NEW YORK FOR PURPOSES OF ARTICLE TWENTY-TWO OF THIS CHAPTER." THE RESIDENT S CORPORATION WOULD EXIST IN DISTINCTION FROM AN "ELECTING STANDARD S CORPORATION." IN ADDITION, THE LEGISLATION INCLUDED A PROVISION ESTABLISHING A CITY PASS-THROUGH ENTITY TAX FOR ELECTING CITY PARTNERSHIPS AND CITY RESIDENT S CORPORATION. THE NYSSCPA TEAM WORKED WITH STATE SENATOR JOHN LIU AND ASSEMBLY MEMBER AMY PAULIN TO PREVENT UNEVEN TAX DEADLINES BETWEEN THE STATE TAX DEPARTMENT AND THE IRS BY AUTHORIZING THE COMMISSIONER OF TAXATION AND FINANCE TO EXTEND THE STATE TAX FILING DEADLINES BEYOND THE 90-DAY PERIOD IF THE FEDERAL TAX DEADLINES HAVE BEEN EXTENDED. THE NYSSCPA CONTINUED ITS ONGOING EFFORTS TO ADVOCATE FOR AN EXTENSION TO THE PRESENT E-SIGNATURE LAW, REFORMING LANGUAGE AROUND THE FALSE CLAIMS ACT, ENACTING NON-CPAS ACCESS TO OWN MINORITY SHARES IN CPA FIRMS, AND FINANCIAL LITERACY IN SCHOOLS. TO HELP MEMBERS STAY ABREAST OF THE NYSSCPA'S ACTIVE LEGISLATIVE EFFORTS, THE NYSSCPA MAINTAINED THE LEGISLATIVE UPDATE. THE LEGISLATIVE UPDATE IS A VIRTUAL NEWSLETTER THAT COVERS AN IN-DEPTH, HIGH-LEVEL LOOK INTO THE NYSSCPA ADVOCACY EFFORTS, HOW THEY ARE WORKING ON BEHALF OF MEMBERS, LEGISLATIVE VICTORIES, SPOTLIGHTS ON THE LEGISLATIVE AGENDA, NEWS ARTICLES, NYSSCPA COMMENT LETTERS AND MORE. THE NYSSCPA CONCLUDED THE FISCAL YEAR ON A HIGH NOTE CELEBRATING 126 YEARS AS A STATE SOCIETY AT ITS ANNUAL MEETING IN MAY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NYSSCPA CHAPTERSEACH YEAR, THE NYSSCPA OFFICERS AND CEO MEET WITH THE SOCIETY'S CHAPTERS TO PROVIDE AN UPDATE TO MEMBERS ABOUT THE SOCIETY'S ACTIVITIES AND COLLECT FEEDBACK REGARDING THE SOCIETY'S PRIORITIES, PROGRAMS AND VALUE TO MEMBERS. MULTIPLE CHAPTERS COLLABORATED AND HELD TOWN HALLS/PIUS, AND CPA ETHICS UPDATE MEETINGS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CPA JOURNALTHE CPA JOURNAL, THE VOICE OF THE PROFESSION, IS THE NYSSCPA'S FLAGSHIP PUBLICATION AND AN INTERNATIONALLY RECOGNIZED BI-MONTHLY, DOUBLE-BLIND PEER REVIEWED PUBLICATION. THE CPA JOURNAL FOCUSES ON THE TECHNICAL, PRACTICAL, AND INFORMATIONAL NEEDS OF CPAS AND OTHER ACCOUNTING AND FINANCE PROFESSIONALS. THIS YEAR MARKED THE 93RD YEAR OF CONTINUOUS PUBLICATION IN ANOTHER YEAR OF CHALLENGES FOR THE PROFESSION. THE JOURNAL HAS RESPONDED QUICKLY TO THE CHALLENGES FACING PRACTITIONERS BY PROVIDING ACTIONABLE GUIDANCE AND INSIGHTFUL ADVICE RELATING TO STAFFING SHORTAGES, MANAGING A REMOTE WORK FORCE, CYBERSECURITY TECHNIQUES TO ENSURE FINANCIAL INTEGRITY AND SECURITY AND HANDLING THE NEW REGULATORY ENVIRONMENT. OVER THE PAST FEW YEARS, IN ADDITION TO THE PANDEMIC, A SERIES OF SIGNIFICANT EVENTS OUTSIDE OF THE PROFESSION INFORMED A NUMBER OF ARTICLES AND CREATED NEW COLUMNS ON DIVERSITY, EQUITY, AND INCLUSION, AGEISM AND OTHERS. ARTICLES FOCUSED ON THE BENEFITS TO FIRMS AND THE PUBLIC OF A MORE DIVERSE AND INCLUSIVE PROFESSION IN SERVICE TO THE PUBLIC. THE CPA JOURNAL ALSO PUBLISHED ARTICLES ON HOW TO HAVE A CONVERSATION ABOUT RACE AND RACISM WITHIN ACCOUNTING FIRMS AND HOW TO RECRUIT AND RETAIN A DIVERSE WORKFORCE. FOR THE FIRST TIME, CPA JOURNAL FEATURED ARTICLES WRITTEN BY LEADERS OF THE CHINESE AMERICAN SOCIETY OF CPAS. IN RECENT YEARS, THE QUALITY OF THE JOURNAL'S CONTENT HAS BEEN RECOGNIZED BY FOLIO, PLACING THE MAGAZINE AS A FINALIST IN FOUR CATEGORIES IN THE PREMIER EDDIE AND OZZIE AWARDS CEREMONIES AND IN FIVE CATEGORIES AT THE FOLIO MAGAZINE AWARDS CONFERENCE. IN ADDITION, THROUGH OUR OPEN ACCESS WEBSITE, CPAJOURNAL.COM CONTINUES TO GROW. WITH WEEKLY RELEASES, OUR MONTHLY VIEWERSHIP HAS EXCEEDED OVER 200,000 MONTHLY VIEWERS AND OVER 2.1 MILLION VIEWERS FOR THE YEAR, MAKING CPAJOURNAL.COM AMONG THE TOP LEADING ONLINE PROFESSIONAL PUBLICATIONS ON THE INTERNATIONAL ACCOUNTING AND FINANCE LANDSCAPE. THE SITE ALSO CONTINUES TO ADD NEW EPISODES OF OUR AWARD-WINNING VOICES OF THE PROFESSION VIDEO SERIES WHICH FEATURES INTERNATIONAL ACCOUNTING LUMINARIES AND GLOBAL THOUGHT LEADERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 42 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 38 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 38 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATRICK PAYANO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2127198337 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 MADISON AVENUE 11TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10016 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (48 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| A'ISHA TORRENCE | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ALEXANDER RESNICK | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| BARBARA A MARINO | |||||||||
| VICE PRESIDENT | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | 3.00 | ||
| CRAIG A ZELLAR | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DENISE M STEFANO | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |||
| EDWARD N LEE | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JENNIFER STONE | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOHN A MOURER | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOHN B HUTTLINGER | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOHN M SPATOLA | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| KATELYN KOGAN | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| KEVIN MATZ | |||||||||
| DIRECTOR-AT-LARGE | 6.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |||
| LENORE SANCHEZ | |||||||||
| ROCKLAND CHAPTER REP | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LIREN WEI | |||||||||
| PRESIDENT-ELECT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | 1.00 | ||
| LISA A MRKALL | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LYNNE M FUENTES | |||||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| MARK FARBER | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARK M ULRICH | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MICHAEL R DURANT | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |||
| MICHAEL R KOEPPEL | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| NATALIE VERBANAC | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ORUME A HAYS | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| PHILIP J LONDON | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| PHILIP MARCIANO | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RAMONA CEDENO | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RONALD F RIES | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RUMBI BWERINOFA-PETROZZELLO | |||||||||
| IMMEDIATE PAST PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | 1.00 | ||
| SHARON SICA-COSTANZO | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| SHMUELI MILECKI | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEPHANIE GIGLIOTTI | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEVEN M MORSE | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| TIMOTHY J DOYLE | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | 2.00 | |||
| TIMOTHY J HAMMOND | |||||||||
| SECRETARY/TREASURER | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | 2.00 | ||
| WILLIAM C HUETHER | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| WILLIAM D RYAN | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| WILLIAM F SCHWENK | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| WILLIAM H DRESNACK | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ZACHARY GORDON | |||||||||
| DIRECTOR-AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CALVIN HARRIS | |||||||||
| CHIEF EXECUTIVE OFFICER | 28.50 | $157,169 | $49,632 | $23,843 | Yes (X) | 9.00 | |||
| JOANNE BARRY | |||||||||
| OUTGOING CHIEF EXECUTIVE OFFICER | 28.50 | $248,973 | $78,623 | $35,339 | Yes (X) | 9.00 | |||
| PATRICK PAYANO | |||||||||
| CHIEF FINANCIAL OFFICER | 22.70 | $121,788 | $79,513 | $38,802 | Yes (X) | 14.80 | |||
| REVIRA BRENNAN | |||||||||
| CHIEF OPERATING OFFICER | 26.40 | $147,338 | $61,652 | $24,517 | Yes (X) | 11.10 | |||
| ERNEST MARKEZIN | |||||||||
| DIRECTOR OF QUALITY ENHANCEMENT | 35.30 | $226,536 | $13,820 | $43,249 | 2.20 | Yes (X) | |||
| ANTOINE JULIAN FLETCHER | |||||||||
| DIRECTOR-HUMAN RESOURCES | 28.10 | $96,389 | $32,130 | $27,353 | 9.40 | Yes (X) | |||
| EMILY FRIZZELL | |||||||||
| CHIEF MARKETING AND COMMUNICATIONS DIRECTOR | 24.40 | $87,961 | $47,364 | $26,528 | 13.10 | Yes (X) | |||
| RICHARD KRAVITZ | |||||||||
| EDITOR-IN-CHIEF, CPA JOURNAL | 37.50 | $112,327 | $0 | $41,763 | Yes (X) | ||||
| TIMOTHY TWOFOOT BOULETTE | |||||||||
| GENERAL COUNSEL | 22.50 | $102,507 | $68,338 | $16,745 | 15.00 | Yes (X) | |||
| XIOMARA FOX | |||||||||
| MANAGER-MEMBER SERVICES | 33.80 | $109,016 | $12,113 | $50,662 | 3.70 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,410,004 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $443,185 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $328,801 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CRAIG D WEINER CPA | |||||
| 399 EAST 72ND STREET APT 12D | NEW YORK | NY | 10021 | ACCOUNTING SERVICES | $113,100 |
| JACKSON LEWIS PC | |||||
| 1133 WESTCHESTER AVENUE | WEST HARRISON | NY | 10604 | LEGAL SERVICES | $112,921 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $7,685,669 | MembershipDuesAmt |
| Total Contributions | $7,685,669 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| CPA JOURNAL | 541900 | $403,897 | $305,813 | $98,084 |
| MEETINGS AND CONFERENCES | 541900 | $269,745 | $269,745 | |
| THE TRUSTED PROFESSIONAL | 541900 | $104,680 | $98,755 | $5,925 |
| WEBSITE ADVERTISING | 541900 | $58,942 | $58,942 | |
| MEMBER SERVICES | 541900 | $4,665 | $4,665 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $841,929 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $208,011 | TotalRevenueColumnAmt |
| Exclusion | $208,011 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $209,905 | TotalRevenueColumnAmt |
| Exclusion | $209,905 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,379,194 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,453,629 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$74,435 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$74,435 | TotalRevenueColumnAmt |
| Exclusion | -$74,435 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $37 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,871,116 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $679,015 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $162,951 | UnrelatedBusinessRevenueAmt |
| Exclusion | $343,481 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,622,172 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,011,007 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,005,064 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,290 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,549 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,952 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,723 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,275 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,540 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $433,763 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,472 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $510,523 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $628,626 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,084,709 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,810 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $525,882 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,002 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,530 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,640 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CREDIT CARD FEES | $222,513 |
| SALES COMMISSION | $41,233 |
| BAD DEBT | $7,544 |
| UBIT TAX | $750 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,486,569 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,338,142 | BOYAmt |
| EOY | $3,105,303 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,338,621 | BOYAmt |
| EOY | $2,112,417 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $252,687 | BOYAmt |
| EOY | $299,438 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,437,354 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,006,959 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $686,275 | BOYAmt |
| EOY | $430,395 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,130,631 | BOYAmt |
| EOY | $9,140,974 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $694,198 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $989 | BOYAmt |
| EOY | $989 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,747,345 | BOYAmt |
| EOY | $15,783,714 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $933,629 | BOYAmt |
| EOY | $705,517 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,064,158 | BOYAmt |
| EOY | $3,549,253 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,103 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,559 | BOYAmt |
| EOY | $769,193 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,259,449 | BOYAmt |
| EOY | $5,023,963 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,487,896 | BOYAmt |
| EOY | $10,759,751 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,487,896 | BOYAmt |
| EOY | $10,759,751 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,747,345 | BOYAmt |
| EOY | $15,783,714 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$615,453 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$112,692 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $7,685,669 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $284,527 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $694,931 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $979,458 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $691,710 | AggregateReportedDuesNtcAmt |
| Carried Over | $287,748 | CarriedOverAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $995,208 | OtherCostOrOtherBasisAmt |
| Depreciation | $932,652 | DepreciationAmt |
| Book Value | $62,556 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,962,416 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,895,480 | DepreciationAmt |
| Book Value | $66,936 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,479,730 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,178,827 | DepreciationAmt |
| Book Value | $300,903 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $430,395 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| FINANCE LEASE OBLIGATIONS | $8,768 |
| OPERATING LEASE OBLIGATION | $760,425 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $769,193 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,162,352 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$112,692 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,454,468 | OtherRevenueAmt |
| Revenue Not Reported | $1,341,776 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,820,576 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $50,540 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $50,540 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,871,116 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,130,035 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,694,006 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,694,006 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,436,029 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $50,540 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $50,540 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,486,569 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF MAY 31, 2023 AND 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2020 ARE CLOSED, AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | AFFILIATED ORGANIZATIONS' REVENUE 3,076,640. INTERCOMPANY ELIMINATIONS -1,622,172. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | AFFILIATED ORGANIZATIONS' EXPENSES 3,316,178. INTERCOMPANY ELIMINATIONS -1,622,172. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||||||||
| 14 WALL STREET 19TH FLOOR | NEW YORK | NY | 10005 | 237171151 | 501(C)(3) | $1,361,206 | $0 | AN UNRESTRICTED GRANT TO FURTHER THE DONEE'S EXEMPT PURPOSE. |
| MOYNIHAN SCHOLARSHIP FUND INC | ||||||||
| 14 WALL STREET 19TH FLOOR | NEW YORK | NY | 10005 | 822444864 | 501(C)(3) | $260,966 | $0 | AN UNRESTRICTED GRANT TO FURTHER THE DONEE'S EXEMPT PURPOSE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE GRANTS ARE GIVEN TO AN AFFILIATED ORGANIZATION THAT SHARES 3 COMMON BOARD MEMBERS. THESE BOARD MEMBERS ARE ABLE TO MONITOR THE USE OF THE GRANT FUNDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOANNE BARRY | ||||||||||||||
| OUTGOING CHIEF EXECUTIVE OFFICER | $160,194 | $50,587 | $0 | $0 | $88,779 | $28,036 | $14,744 | $4,656 | $12,113 | $3,826 | $275,830 | $87,105 | $0 | $0 |
| ERNEST MARKEZIN | ||||||||||||||
| DIRECTOR OF QUALITY ENHANCEMENT | $222,758 | $13,590 | $0 | $0 | $3,778 | $230 | $17,115 | $1,044 | $23,647 | $1,443 | $267,298 | $16,307 | $0 | $0 |
| PATRICK PAYANO | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $121,537 | $79,350 | $0 | $0 | $251 | $163 | $8,329 | $5,438 | $15,146 | $9,889 | $145,263 | $94,840 | $0 | $0 |
| REVIRA BRENNAN | ||||||||||||||
| CHIEF OPERATING OFFICER | $146,667 | $61,371 | $0 | $0 | $671 | $281 | $6,658 | $2,786 | $10,626 | $4,447 | $164,622 | $68,885 | $0 | $0 |
| CALVIN HARRIS | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $156,807 | $49,518 | $0 | $0 | $362 | $114 | $10,623 | $3,355 | $7,497 | $2,368 | $175,289 | $55,355 | $0 | $0 |
| TIMOTHY TWOFOOT BOULETTE | ||||||||||||||
| GENERAL COUNSEL | $101,980 | $67,986 | $0 | $0 | $527 | $352 | $8,297 | $5,531 | $1,749 | $1,168 | $112,553 | $75,037 | $0 | $0 |
| XIOMARA FOX | ||||||||||||||
| MANAGER-MEMBER SERVICES | $108,316 | $12,035 | $0 | $0 | $700 | $78 | $4,631 | $514 | $40,966 | $4,551 | $154,613 | $17,178 | $0 | $0 |
| EMILY FRIZZELL | ||||||||||||||
| CHIEF MARKETING AND COMMUNICATIONS D | $87,607 | $47,173 | $0 | $0 | $354 | $191 | $7,200 | $3,877 | $10,043 | $5,408 | $105,204 | $56,649 | $0 | $0 |
| ANTOINE JULIAN FLETCHER | ||||||||||||||
| DIRECTOR-HUMAN RESOURCES | $96,128 | $32,043 | $0 | $0 | $261 | $87 | $7,904 | $2,636 | $12,610 | $4,203 | $116,903 | $38,969 | $0 | $0 |
| RICHARD KRAVITZ | ||||||||||||||
| EDITOR-IN-CHIEF, CPA JOURNAL | $109,954 | $0 | $0 | $0 | $2,373 | $0 | $9,745 | $0 | $32,018 | $0 | $154,090 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4A | FormAndLineReferenceDesc |
| Explanation | JOANNE BARRY, OUTGOING CHIEF EXECUTIVE OFFICER, RECEIVED $115,000 SEVERANCE PAYMENT IN 2022. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | A NOMINATING COMMITTEE THAT CONSISTS OF 9 MEMBERS ELECTED BY THE MEMBERSHIP (A BALLOT IS SENT TO ALL VOTING MEMBERS IF THERE ARE MORE THAN 9 NOMINEES, IF THERE ARE FEWER THAN 9 ALL NOMINEES ARE DEEMED ELECTED) AND 2 MEMBERS APPOINTED BY THE BOARD PROPOSE A NOMINATION SLATE. IN MAKING ITS NOMINATIONS, THE NOMINATING COMMITTEE CONSIDERS THE DIVERSITY AND GEOGRAPHIC DISPERSION OF THE MEMBERSHIP. NONE OF THE NOMINEES MAY BE MEMBERS OF THE NOMINATING COMMITTEE. THERE IS ALSO A PETITION PROCESS FOR INDEPENDENT NOMINATIONS FOR AN OFFICER OR ELECTED DIRECTOR. A PROXY IS MAILED TO ALL CPA MEMBERS OF THE SOCIETY IN GOOD STANDING WITH RESPECT TO THE ELECTION OF OFFICERS OR DIRECTORS. THE PROXY SETS FORTH THE NAMES AND BACKGROUNDS OF THE NOMINEES. THE NOMINEE WITH THE LARGEST NUMBER OF VOTES, ACCORDING TO THE NUMBER TO BE ELECTED TO THE PARTICULAR OFFICE OR DIRECTORSHIP, IS ELECTED OFFICER OR DIRECTOR AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY PROPOSAL TO AMEND THE BYLAWS MAY BE INITIATED EITHER BY THE BOARD OR A PETITION FILED WITH THE SECRETARY AND SIGNED BY AT LEAST 100 MEMBERS. THE PROPOSAL SHALL STATE THE TEXT OF THE CHANGE TO BE MADE WITHIN 90 DAYS FOLLOWING THE INITIATION OF A PROPOSAL TO AMEND THE BYLAWS. A MEETING OF THE MEMBERS OF THE SOCIETY IS HELD TO CONSIDER THE PROPOSAL. THE PROPOSAL IS ADOPTED, IF AT LEAST TWO THIRDS OF THE VOTES CAST AT THE MEETING SHALL BE VOTED IN FAVOR. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON AUDITED FINANCIAL STATEMENTS AND INFORMATION PROVIDED FROM MANAGEMENT. THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW. THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE NYSSCPA REQUIRES ALL BOARD MEMBERS AND EMPLOYEES, AND CERTAIN KEY VOLUNTEERS (ALL CHAPTER BOARD MEMBERS, ALL COMMITTEE CHAIRPERSONS, AND ALL MEMBERS OF CERTAIN KEY COMMITTEES) TO ANNUALLY READ THE NYSSCPA CONFLICT OF INTEREST POLICY AND SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENTS ARE REVIEWED UPON RECEIPT. CONFLICTS ARE REFERRED TO LEGAL COUNSEL AND ARE DETERMINED EITHER NOT TO BE CONFLICTS OR RESULT IN RECUSAL FROM THE DECISION INVOLVING THE POTENTIAL CONFLICT. IN ADDITION, MEMBER DISCIPLINARY, PRACTICE MONITORING COMMITTEES, AND THE PROFESSIONAL ETHICS COMMITTEE IMPOSE ADDITIONAL CONFLICT PROCEDURES WHEN POTENTIAL CONFLICTS ARISE. THEY TOO ARE REFERRED TO LEGAL COUNSEL FOR AN APPROPRIATE RESPONSE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE CEO'S COMPENSATION IS EVALUATED AND APPROVED BY THE NYSSCPA BOARD OF DIRECTORS, WHICH IS PART OF THE CEO'S CONTRACT. ALL EMPLOYEES WITH THE EXCEPTION OF THE CEO RECEIVE WRITTEN AND ORAL PERFORMANCE APPRAISALS BI-ANNUALLY FROM THEIR SUPERVISORS AND FROM THE CEO. THE NUMERICAL GRADE ON EACH EVALUATION DRIVES A MERIT-BASED COMPENSATION SYSTEM. THE CEO HAS THE DISCRETION OF DETERMINING COMPENSATION FOR ALL EMPLOYEES. SALARY COMPENSATION OF ALL EMPLOYEES WITH THE EXCEPTION OF THE CEO IS COMPARED TO OTHER NON-PROFIT ORGANIZATIONS IN THE SAME MARKET ON A PERIODIC BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE DOCUMENTS ARE AVAILABLE UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||||||||||
| 14 WALL STREET 19TH FLOOR | NEW YORK | NY | 10005 | 237171151 | EDUCATION | NY | 501(C)(3) | LINE 10 | THE NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | Yes (1) |
| MOYNIHAN SCHOLARSHIP FUND INC | ||||||||||
| 14 WALL STREET 19TH FLOOR | NEW YORK | NY | 10005 | 822444864 | CHARITABLE AND EDUCATION | NY | 501(C)(3) | LINE 7 | THE NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (8 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| B | $1,361,206 | FMV |
| MOYNIHAN SCHOLARSHIP FUND | ||
| B | $260,966 | FMV |
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| O | $1,406,261 | FMV |
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| Q | $229,429 | FMV |
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| N | $200,536 | FMV |
| MOYNIHAN SCHOLARSHIP FUND | ||
| O | $231,478 | FMV |
| MOYNIHAN SCHOLARSHIP FUND | ||
| Q | $62,725 | FMV |
| MOYNIHAN SCHOLARSHIP FUND | ||
| N | $54,828 | FMV |
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