2024-11-07T07:02:30-06:00 2023-12-31 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2023-01-01 364847532 ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS ASSO 9194024500 220 LEIGH FARM RD DURHAM NC 27707 TIMOTHY LASPALUTO CFO 9194024500 2024-11-01 1 1 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2024-10-30 2023 2024-10-15 13:58:12Z BARRY C MELANCON 1345 AVE OF THE AMERICAS NEW YORK NY 10019 223717953 0 X WWW.AICPA-CIMA.COM X 2016 DC BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. ADVOCATE ON BEHALF OF THE PROFESSION, PROMOTE THE PUBLIC INTEREST AND DRIVE THE SUCCESS OF BUSINESSES AND INDIVIDUALS WORLDWIDE, DELIVER INNOVATIVE RESOURCES QUICKLY, PROMOTE THE MOST RECOGNIZED AND RESPECTED GLOBAL ACCOUNTING PROFESSION DESIGNATION THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION. 26 23 821 31 0 0 0 0 200575654 222713952 0 0 436096 330001 201011750 223043953 241349 165212 0 0 82644769 91471745 0 0 0 117804508 130575764 200690626 222212721 321124 831232 126491462 103501866 131646171 107500402 -5154709 -3998536 X BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. ADVOCATE ON BEHALF OF THE PROFESSION, PROMOTE THE PUBLIC INTEREST AND DRIVE THE SUCCESS OF BUSINESSES AND INDIVIDUALS WORLDWIDE, DELIVER INNOVATIVE RESOURCES QUICKLY, PROMOTE THE MOST RECOGNIZED AND RESPECTED GLOBAL ACCOUNTING PROFESSION DESIGNATION THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION. 0 0 BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. ADVOCATE ON BEHALF OF THE PROFESSION, PROMOTE THE PUBLIC INTEREST AND DRIVE THE SUCCESS OF BUSINESSES AND INDIVIDUALS WORLDWIDE, DELIVER INNOVATIVE RESOURCES QUICKLY, PROMOTE THE MOST RECOGNIZED AND RESPECTED GLOBAL ACCOUNTING PROFESSION DESIGNATION THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION.IT REPRESENTS 600,000 MEMBERS AND STUDENTS IN PUBLIC AND MANAGEMENT ACCOUNTING CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE GROUPSTUDY CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES ANDCONFERENCES FOR MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 264 0 1 821 1 0 0 0 0 0 0 1 0 X 26 23 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X TIMOTHY LASPALUTO 9194024500 220 LEIGH FARM RD DURHAM NC 27707 ALAN WHITMAN DIRECTOR 3.00 3.00 X 0 0 0 ALFRED RAMOSEDI DIRECTOR 3.00 X 0 0 0 ANDY MINTZER DIRECTOR 3.00 3.00 X 0 0 0 ANOOP MEHTA CHAIR/IMMEDIATE PAST CHAIR 3.00 3.00 X X 0 0 0 ANTHONY GONZALEZ DIRECTOR 3.00 3.00 X 20000 0 0 ASIF SADIQ DIRECTOR 3.00 X 0 0 0 BARRY C MELANCON PRESIDENT & CEO 40.00 1.00 X X 2657922 10731 402733 BETH KIEFFER LEONARD DIRECTOR 3.00 3.00 X 0 0 0 BILL PIROLLI OUTGOING IMMEDIATE PAST CO-CHAIR 3.00 3.00 X X 0 0 0 CARLA MCCALL DIRECTOR 3.00 3.00 X 0 0 0 CHARLIE STEEL DIRECTOR 3.00 3.00 X 0 0 0 DOMINIC ORTIZ OUTGOING DIRECTOR 3.00 3.00 X 0 0 0 EBONIE JACKSON DIRECTOR 3.00 3.00 X 0 0 0 JAN LEWIS DIRECTOR 3.00 X 0 0 0 JONYCE BULLOCK DIRECTOR 3.00 3.00 X 0 0 0 KAY FRENCH DIRECTOR 3.00 X 0 0 0 KEREN STEPHEN DIRECTOR 3.00 X 0 0 0 LEXY KESSLER DIRECTOR 3.00 3.00 X 0 0 0 LINDSAY STEVENSON DIRECTOR 3.00 3.00 X 0 0 0 MARIE LARGE DIRECTOR 3.00 X 0 0 0 MARK BEGICH OUTGOING DIRECTOR 3.00 3.00 X 34000 0 0 MARY GRACE DAVENPORT OUTGOING DIRECTOR 3.00 3.00 X 0 0 0 MATT SNOW DIRECTOR 3.00 3.00 X 0 0 0 MELANIE KANAKA CHAIR/IMMEDIATE PAST CHAIR 3.00 X X 0 0 0 OKORIE RAMSEY VICE CHAIR/CHAIR 3.00 3.00 X X 0 0 0 PAUL ASH OUTGOING IMMEDIATE PAST CHAIR 3.00 X X 0 0 0 REBECCA BENNETT DIRECTOR 3.00 X 0 0 0 ROBERT PHILIPS OUTGOING DIRECTOR 3.00 X 0 0 0 SARAH GHOSH VICE CHAIR/CO-CHAIR 3.00 3.00 X 0 0 0 SCOTT SHOWALTER DIRECTOR 3.00 3.00 X 0 0 0 SHIRLEY LIU OUTGOING DIRECTOR 3.00 X 0 0 0 SIMON BITTLESTONE DIRECTOR 3.00 X 0 0 0 TRISHA NOMURA OUTGOING DIRECTOR 3.00 3.00 X 0 0 0 WESLEY WES BRICKER DIRECTOR 3.00 3.00 X 0 0 0 MICHAEL BUDDENDECK SECRETARY 40.00 3.00 X 525019 0 61461 SCOTT SPIEGEL COO 40.00 3.00 X 685292 0 56421 TIMOTHY LASPALUTO CFO 40.00 3.00 X 438473 0 54918 WILLIAM CARMICHAEL CHIEF MEMBERSHIP & OPERATI 40.00 X 974364 0 47734 JAMES HOOD EVP - BUSINESS GROWTH & EN 40.00 X 722358 0 44763 JANICE MAIMAN EVP - REPUTATION & EXTERNA 40.00 X 794423 0 53723 JULIE LINDSEY CEO - CENTER FOR AUDIT QUALITY 40.00 X 1288529 0 50717 MARK PETERSON EVP - ADVOCACY 40.00 X 856445 0 113943 SUSAN COFFEY CEO - PUBLIC ACCOUNTING 40.00 X 1029545 0 49396 10026370 10731 935809 289 0 1 0 ACCENTURE (UK) LTD 30 FENCHURCH STREET LONDON LONDON UK IT SERVICES 41620129 ERNST & YOUNG LLP 1 MANHATTAN W 401 9TH AVE NEW YORK NY 10001 CONSULTING 12071069 MICROSOFT CORPORATION ONE MICROSOFT WAY REDMOND WA 980526399 IT SERVICES 2894267 BROADCASTMED LLC 195 FARMINGTON AVE SUITE 220 FARMINGTON CT 06032 VIRTUAL EVENT AND SPEAKER PRODUCTION SER 2250764 ACORA LTD 16 ALBERT DR BURGESS HILL UK IT SERVICES 1983416 105 PROGRAM SUPPORT 561000 148441021 148441021 PROFESSIONAL DEVELOPMENT 900099 35821605 35821605 CONFERENCES 611430 28665151 28665151 TECHNICAL PUBLICATION 513190 9786175 9786175 222713952 674000 674000 0 330001 330001 330001 223043953 223043953 0 0 X 56442 108770 6568827 68130721 1878610 10228714 4664873 1408697 649651 27559574 2224934 2646280 29255617 2697731 192922 2808096 22226019 22181913 1715947 PROFESSIONAL DEVELOPMEN 5482662 COMMISSIONS 2268015 PUBLICATIONS 655929 EXCISE TAX 439343 6162434 222212721 718286 2162476 21798085 8011828 67917751 59700298 13699587 6045525 8770971 7654062 600962 600962 26256277 24254960 429130 1117280 126491462 103501866 55989371 55840552 19999190 19543056 55657610 32116794 131646171 107500402 X -5154709 -3998536 -5154709 -3998536 126491462 103501866 X 831232 324941 X 0 1 X 1 0 7928387 2344166 5584221 4585755 3179558 1406197 1185445 521801 663644 7654062 EXCISE TAX 568419 COMPENSATED ABSENCE 3693239 ROU LEASE LIABILITY NON CURRENT 26636252 OTHER NON CURRENT LIABILITY 1218884 32116794 X PART X, LINE 2: THE ASSOCIATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE OF THE US AND HIS MAJESTY'S REVENUE AND CUSTOMS OF THE UK AS WELL AS ANY OTHER JURISDICTIONS WHERE IT OPERATES. THE ASSOCIATION DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ASSOCIATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. FEDERAL INCOME TAX RETURNS RELATED TO US DOMICILED ENTITIES AS WELL AS UK TAX RETURNS PRIOR TO DECEMBER 31, 2020 ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE ASSOCIATION'S POLICY ON CLASSIFICATION OF INTEREST AND PENALTIES IS TO INCLUDE THESE AMOUNTS IN SUPPORTING ACTIVITIES - GENERAL MANAGEMENT IN THE ACCOMPANYING COMBINED STATEMENTS OF ACTIVITIES, NET ASSETS, AND PREFERRED STOCK. THE ASSOCIATION DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022 AND HAS NOT ACCRUED ANY INTEREST OR PENALTIES RELATED TO UNRECOGNIZED TAX POSITIONS. THE ASSOCIATION HAS NOT IDENTIFIED ANY MATERIAL ASC 740 LIABILITIES. 0 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 GRANT GRANTS 3770 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 2829896 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 57554499 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 139050 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 409654 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 8625 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 8982 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANT GRANTS 105000 0 0 0 0 0 0 61059476 0 61059476 EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL SUPPORT 105000 WIRE 0 1 0 0 1 0 0 0 PART I, LINE 2: THE ASSOCIATION VERIFIES THAT THE GRANT RECIPIENTS HAVE THE APPROPRIATE SKILLS AND MANAGEMENT TO ESTABLISH THE AGREED UPON PROGRAMS AND ARE COMPLIANT WITH THEIR EXEMPT PURPOSES. THESE RESEARCH GRANTS/STIPENDS ARE GIVEN AFTER THE WORK HAS BEEN COMPLETED. 1 ASCEND ASCEND - 160 BROADWAY EAST BUILDING 6TH FLOOR NEW YORK NY 10038 510527847 501(C)(6) 12000 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION CPASEA 3850 N CAUSEWAY BLVD SUITE 1650 METAIRIE LA 70002 200629203 501(C)(6) 10000 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION NABA - NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC 6406 IVY LANE SUITE 200B GREENBELT MD 20770 237097490 501(C)(3) 12000 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION THE PHD PROJECT ASSOCIATION 3 CHESTNUT RIDGE ROAD THE PHD PROJECT MONTVALE NJ 07645 202610773 501(C)(3) 17500 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION 2 2 PART I, LINE 2: THE ASSOCIATION VERIFIES THAT THE GRANT RECIPIENTS HAVE THE APPROPRIATE SKILLS AND MANAGEMENT TO ESTABLISH THE AGREED UPON PROGRAMS AND ARE COMPLIANT WITH THEIR EXEMPT PURPOSES. THESE RESEARCH GRANTS/STIPENDS ARE GIVEN AFTER THE WORK HAS BEEN COMPLETED. X X X X X 1 1 X X X X X X 1 1 0 BARRY C MELANCON PRESIDENT & CEO 1860272 0 797650 0 0 10731 387321 0 48362 0 3093605 10731 0 0 JULIE LINDSEY CEO - CENTER FOR AUDIT QUALITY 961029 0 327500 0 0 0 42717 0 16860 0 1348106 0 0 0 SUSAN COFFEY CEO - PUBLIC ACCOUNTING 786968 0 218460 0 24117 0 37000 0 21073 0 1087618 0 0 0 WILLIAM CARMICHAEL CHIEF MEMBERSHIP & OPERATI 673872 0 162542 0 137950 0 38930 0 17415 0 1030709 0 19000 0 MARK PETERSON EVP - ADVOCACY 708458 0 123870 0 24117 0 94851 0 27344 0 978640 0 0 0 JANICE MAIMAN EVP - REPUTATION & EXTERNA 590097 0 186034 0 18292 0 34631 0 27295 0 856349 0 19000 0 JAMES HOOD EVP - BUSINESS GROWTH & EN 556966 0 147100 0 18292 0 43803 0 11315 0 777476 0 0 0 SCOTT SPIEGEL COO 569435 0 91740 0 24117 0 47117 0 17915 0 750324 0 19000 0 MICHAEL BUDDENDECK SECRETARY 448719 0 60828 0 15472 0 37245 0 32338 0 594602 0 0 0 TIMOTHY LASPALUTO CFO 371670 0 43872 0 22931 0 42974 0 18821 0 500268 0 19000 0 PART I, LINES 4A-B THE FOLLOWING INDICIDUALS RECIEVED SEVERANCE: - WILLIAM CARMICHAEL - $113,833 THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) PLAN: - BARRY MELANCON - $374,121 - SUSAN COFFEY - $23,000 - JANICE MAIMAN - $23,000 - MARK PETERSON - $79,750 - WILLIAM CARMICHAEL - $23,000 - MICHAEL BUDDENDECK - $23,000 - SCOTT SPIEGEL - $23,000 - JULIE LINDSEY - $23,000 - JAMES HOOD - $23,000 - TIMOTHY LASPALUTO - $23,000 PART I, LINE 7 INCLUDED IN PART II COLUMN B(II) ARE AMOUNTS REPRESENTING BONUS PAYMENTS. THESE AMOUNTS WERE APPROVED BY THE BOARD AND INCLUDED IN THE INDIVIDUAL'S 2023 W-2S. FORM 990, PART VI, SECTION A, LINE 6 THOSE DEEMED "MEMBERS" OF THE ASSOCIATION ARE INDIVIDUALS WHO ARE MEMBERS OF THE FOUNDING ORGANIZATIONS, AICPA AND CIMA, EACH OF WHICH MAY REVISE ITS CATEGORIES OF MEMBERSHIP, WHICH MAY INCLUDE ASSOCIATE, AFFILIATE OR OTHER CATEGORIES, AS WELL AS THE RIGHTS AND OBLIGATIONS FOR EACH OF ITS CATEGORIES OF MEMBERSHIP, AT THE SOLE AND EXCLUSIVE DISCRETION OF EACH FOUNDING ORGANIZATION AND THEREBY AFFECT THE RESPECTIVE MEMBERSHIP OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A IN ORDER FOR SOMEONE TO SERVE ON THE BOARD, THEY HAVE TO BE A MEMBER IN GOOD STANDING AND HAVE TO HAVE SERVED ON COUNCIL AT SOME POINT. THE NOMINATIONS COMMITTEE REVIEWS EVERYONE WHO HAS BEEN NOMINATED TO SERVE AND DETERMINES WHO WILL SERVE ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE ASSOCIATION ENGAGES AN INDEPENDENT CPA TAX PROFESSIONAL TO PREPARE THE FORM 990. BOARD MEMBERS GENERALLY FEEL THAT THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE FINANCE & AUDIT COMMITTEE CHAIR AND THE BOARD OF DIRECTORS CHAIR'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 ASSOCIATION HAS TAKEN THESE STEPS WITH THE FINANCE AND AUDIT COMMITTEE. A REVIEW OF THE FORM 990 IS PERFORMED BY THE FINANCE & AUDIT COMMITTEE CHAIR AND THE BOARD OF DIRECTORS CHAIR, AS WELL AS MEMBERS OF THE ASSOCIATION'S FINANCE MANAGEMENT TEAM PRIOR TO FINALIZING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY SUCH ACTIONS AS A REVIEW OF HIRED CONSULTANTS TO DETERMINE IF INDEPENDENCE DOES EXIST AND AN ENVIRONMENTAL SCAN OF BUSINESS NEWS TO ENSURE THAT NO CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE ASSOCIATION REMUNERATION AND TALENT COMMITTEE; WHICH IS COMPOSED OF THE CHAIR OF THE ASSOCIATION BOARD, IMMEDIATE PAST CHAIR AND THREE NON-OFFICER MEMBERS OF THE ASSOCIATION BOARD, WHO ARE RECOMMENDED JOINTLY BY THE CHAIR AND VICE CHAIR. THE THREE NON-OFFICER MEMBERS WILL BE COMPRISED OF TWO FROM THE AICPA AND ONE FROM CIMA. THE REMUNERATION AND TALENT COMMITTEE ESTABLISHES AND MONITORS COMPLIANCE WITH COMPENSATION POLICIES FOR THE ASSOCIATION AND ITS EMPLOYEES. THE COMMITTEE REPORTS TO, AND ASSISTS, THE ASSOCIATION BOARD OF DIRECTORS IN CARRYING OUT ITS RESPONSIBILITIES WITH RESPECT TO MATTERS RELATING TO COMPENSATION, SUCCESSION PLANNING, EMPLOYEE BENEFITS AND RETIREMENT PROGRAMS, ORGANIZATIONAL GOAL SETTING AND PERFORMANCE EVALUATION ON DELIVERY OF THE ANNUAL STRATEGIC PLAN. THE COMMITTEE'S ROLES AND RESPONSIBILITIES INCLUDE: - ENSURE THE ASSOCIATION'S EMPLOYEE COMPENSATION AND PAY PRACTICES ARE CONSISTENT WITH ASSOCIATION'S VALUES AND COMPETITIVE PRACTICES IN THE MARKETPLACE AND ARE DESIGNED WITH THE LONG-TERM SUCCESS AND SUSTAINABILITY OF THE ORGANIZATION IN MIND. - REVIEW AND APPROVE INITIATIVES ESTABLISHED FOR THE ASSOCIATION CEO AND ASSESS ANNUAL PERFORMANCE OF THE ASSOCIATION CEO AGAINST SUCH GOALS AND THE ASSOCIATION'S STRATEGIC PLAN. - ESTABLISH AND ANNUALLY REVIEW THE COMPENSATION OF THE CEOS AND EXECUTIVES OF THE ASSOCIATION. THIS INCLUDES A REVIEW OF THE CASH COMPENSATION, BENEFITS, PERQUISITES AND CONDITIONS OF EMPLOYMENT, BASED ON THE ASSOCIATION CEO'S EVALUATION OF HIS/HER DIRECT REPORTS. - PERIODICALLY REVIEW THE EMPLOYEE BENEFITS IN REGARD TO COSTS, LIABILITIES AND TO ENSURE THAT THE ASSOCIATION'S FIDUCIARY RESPONSIBILITY IS EXECUTED PROPERLY. - REVIEW THE ACTIVITIES AND ANALYSIS PREPARED BY THE ASSOCIATION'S EXTERNAL COMPENSATION CONSULTANT. - REVIEW THE ANNUAL SUCCESSION PLAN FOR CRITICAL POSITIONS, INCLUDING BUT NOT LIMITED TO, THE ASSOCIATION CEO, THE DIRECT REPORTS OF THE ASSOCIATION CEO AND THE DIRECT REPORTS OF THE ASSOCIATION CEOS TO ENSURE CONTINUITY IN OPERATIONS AND MANAGEMENT. - REPORT TO THE ASSOCIATION BOARD IN SUFFICIENT DETAIL THAT PROVIDES THE BOARD ASSURANCE THAT ITS PERFORMANCE EVALUATION AND COMPENSATION RESPONSIBILITIES FOR THE ASSOCIATION CEO AND THE KEY EXECUTIVES OF THE ASSOCIATION ARE BEING FULFILLED. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE ASSOCIATION'S WEBSITE. FORM 990, PART IX, LINE 11G COMMERCIAL SERVICES 1,681,119. CREDIT CARD FEES 4,170,327. OTHER FEES 1,992,062. PROFESSIONAL FEES 19,716,066. FORM 990, PART XI, LINE 9: FX HEDGE GAIN-LOSS 1,075,953. (GAIN)LOSS ON FOREIGN CURRENCY -751,012. MAPA GLOBAL SDN BHD LEVEL 10 1 FIRST AVENUE PETALING JAYA SELANGOR MY 47800 GLOBAL BUSINESS SERVICES MY C 1206836 1779561 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 1 1 MAPAGLOBAL M 2562769 FMV