NEW YORK STATE SOCIETY OF CPAS: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- NEW YORK STATE SOCIETY OF CPAS (EIN 13-1101547)
- Tax period
- 2021-06-01 to 2022-05-31
- Filed
- 2023-04-12
- IRS object ID
- 202341029349301324
- Schema version
- 2021v4.2
- 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 | 2023-04-12T12:14:45-05:00 | ReturnTs |
| Tax Period End | 2022-05-31 | 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 | 2021-06-01 | 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 | 14 WALL STREET 19TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10005 | 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 | 2023-04-10 | 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 |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LORI ROTHE YOKOBOSKY CPA | PreparerPersonNm |
| PTIN | P01273422 | PTIN |
| Phone | 2122970400 | PhoneNum |
| Preparation | 2023-04-10 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CALVIN HARRIS JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 WALL STREET 19TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,563,963 | 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 | 39 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 39 | VotingMembersIndependentCnt |
| Total Employee | 41 | TotalEmployeeCnt |
| Total Volunteers | 2225 | TotalVolunteersCnt |
| Total Gross UBI | $171,251 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,223,705 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,773,918 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $641,032 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $825,126 | CYProgramServiceRevenueAmt |
| PY Investment Income | $297,693 | PYInvestmentIncomeAmt |
| CY Investment Income | $256,906 | CYInvestmentIncomeAmt |
| PY Other Revenue | $206,786 | PYOtherRevenueAmt |
| CY Other Revenue | $244,993 | CYOtherRevenueAmt |
| PY Total Revenue | $9,369,216 | PYTotalRevenueAmt |
| CY Total Revenue | $10,100,943 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,162,916 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $868,081 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,427,323 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,759,104 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,480,878 | PYOtherExpensesAmt |
| CY Other Expenses | $3,557,766 | CYOtherExpensesAmt |
| PY Total Expenses | $8,071,117 | PYTotalExpensesAmt |
| CY Total Expenses | $8,184,951 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,298,099 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,915,992 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,712,929 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,747,345 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,668,069 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,259,449 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,044,860 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,487,896 | 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 24,000 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 15 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 EXECUTIVE DIRECTOR, ASSISTED BY A PROFESSIONAL STAFF OF APPROXIMATELY 41. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEMBERSHIP SERVICESTHE NYSSCPA LAUNCHED ITS UPDATED STRATEGIC PLAN CHANNELING ITS ACTIVITIES TO FIVE CORE GOALS INCLUDING: (1) PROFESSIONAL EXCELLENCE AND INTEGRITY; (2) ADVOCACY; (3) MEMBERSHIP GROWTH AND DEVELOPMENT; (4) PUBLIC AWARENESS; AND (5) PROACTIVE TRANSFORMATION.NYSSCPA PRODUCED 22 COMMENT LETTERS DURING THE 2021-2022 FISCAL YEAR THAT WERE SENT TO REGULATORS SUCH AS THE NEW YORK STATE DEPARTMENT OF HEALTH (DOH), NEW YORK STATE BOARD OF PUBLIC ACCOUNTANCY (NYSBPA), AMERICAN INSTITUTE OF CPAS (AICPA), FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB), INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION (IFRS) FINANCIAL CRIMES ENFORCEMENT NETWORK AGENCY (FINCEN), SECURITIES AND EXCHANGE COMMISSION (SEC), AND STATE AND FEDERAL LAWMAKERS. ANALYSIS AND COMMENTARY WAS DRIVEN BY THE WORK OF THE SOCIETY'S TECHNICAL COMMITTEES. THESE MORE THAN 50 COMMITTEES MET, COLLECTIVELY, MORE THAN 400 TIMES IN THE 2021-2022 FISCAL YEAR AND PRODUCED NEARLY 20 FULL-DAY CONFERENCES AS PART OF THEIR ANNUAL ACTIVITIES, INCLUDING THE 43RD 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 2021-2022 FISCAL YEAR FOR THE NYSSCPA. THE NYSSCPA MODIFIED ITS ANNUAL LEGISLATIVE AGENDA TO CONTINUE ITS WORK IN STRENGTHENING THE PROFESSION AND PROTECTING THE PUBLIC THAT CPAS ARE LICENSED TO SERVE. WE CONTINUED ADVOCATING AGAINST THE LANGUAGE IN THE FALSE CLAIMS ACT (FCA), WHICH WAS HALTED IN THE ASSEMBLY AND AT THE EXECUTIVE LEVEL WITH THE GOVERNOR, MAINLY DUE TO OUR EFFORTS. WE WERE ALSO PRODIGIOUS IN ENSURING NEW YORK STATE EXTENDED TAX DEADLINES BY RECOUPLING WITH THE INTERNAL REVENUE SERVICE (IRS). IN ORDER TO MAINTAIN OUR ALREADY ESTABLISHED RELATIONSHIPS AND CREATE NEWS ONES WITH LEGISLATORS, WE HOST A SERIES OF LOCAL LEGISLATIVE BREAKFASTS ACROSS NEW YORK STATE TO BRING TOGETHER LEGISLATORS WITH THEIR CPA CONSTITUENTS. WE ALSO WELCOMED THE NEW YORK STATE COMPTROLLER, THOMAS P. DINAPOLI TO JOIN US AS OUR KEYNOTE SPEAKER AT OUR 125TH ANNIVERSARY CELEBRATION. IN LIGHT OF PRESSING CONCERNS SURROUNDING THE AFTERMATH OF COVID-19, NATURAL DISASTERS, AND A CPA SHORTAGE, THE NYSSCPA HAS CONTINUED TO LOBBY FOR SMART, FORWARD-THINKING LEGISLATION THAT WOULD EASE THE BURDEN FOR TAXPAYERS AND PREPARERS. FOR EXAMPLE, THE NYSSCPA HAS LOBBIED FOR AN EXTENSION TO THE E-SIGNATURE BILL THAT WOULD ALLOW E-SIGNATURE THROUGH A POWER OF ATTORNEY, LEGISLATION THAT WOULD ALLOW NON-CPAS OWNERSHIP STAKES IN CPA FIRMS AND COMPANIES, AND LEGISLATION THAT WOULD ENSURE FINANCIAL LITERACY IS TAUGHT IN NEW YORK STATE'S PUBLIC HIGH SCHOOLS. TO HELP NYSSCPA MEMBERS STAY ABREAST OF ACTIVE LEGISLATIVE EFFORTS, THE NYSSCPA CREATED THE LEGISLATIVE UPDATE. THE LEGISLATIVE UPDATE IS A MONTHLY DIGITAL NEWSLETTER TAKING AN IN-DEPTH LOOK INTO THE NYSSCPA'S ADVOCACY EFFORTS, HOW THEY ARE WORKING ON BEHALF OF MEMBERS, LEGISLATIVE VICTORIES, SPOTLIGHTS ON THE LEGISLATIVE AGENDA, NEWS ARTICLES, NYSSCPA COMMENT LETTERS AND MORE. DURING THE 2021-2022 FISCAL YEAR, THE SOCIETY SUCCESSFULLY RECRUITED AND ADMITTED 1,319 NEW MEMBERS. THE CURRENT MEMBERSHIP IS 19,591 (FIGURES BASED ON MARCH 7, 2023 MEMBERSHIP REPORT). CAMPAIGNS TO INCREASE MEMBERSHIP THIS YEAR INCLUDED CONTINUATION OF THE NEXTGEN PROGRAM, WHICH INCLUDED RECRUITMENT AND RETENTION INITIATIVES AIMED AT FINANCIAL AND ACCOUNTING PROFESSIONALS 40 AND UNDER. ONE OF THE PROGRAMS TO SUPPORT THIS INITIATIVE WAS THE LEADERSHIP INSTITUTE. THIS PROGRAM IDENTIFIED PROMISING YOUNG LEADERS, ALLOWED THEM TO ATTEND A FORMAL LEADERSHIP DEVELOPMENT PROGRAM, AND HELPED GROOM THEM AS POTENTIAL FUTURE LEADERS.THE PROGRAM ALSO INCLUDED INDIVIDUAL COACHING SESSIONS FOR EACH OF THE PARTICIPANTS, AS WELL AS ACTION PLAN TEMPLATES TO INCREASE LEADERSHIP WITHIN THE SOCIETY AND ALSO IN THEIR PERSONAL AND PROFESSIONAL DEVELOPMENT. ADDITIONALLY, THE SOCIETY CONTINUED ITS EMERGING LEADERS (FORMERLY FORTY UNDER 40) AWARDS PROGRAM TO RECOGNIZE MEMBERS UNDER 40 THAT MADE A SIGNIFICANT IMPACT IN THEIR BUSINESS AND COMMUNITY. OTHER AREAS OF MEMBERSHIP DEVELOPMENT INCLUDED OUTREACH TO NONMEMBER EDUCATIONAL (FAE) ATTENDEES, THE MEMBER GET A MEMBER CAMPAIGN, AND VARIOUS OTHER OUTREACH INITIATIVES TO PROSPECT SEGMENTS. THE SOCIETY ALSO HOSTED ITS ANNUAL ACCOUNTING CAREER FAIR IN SEPTEMBER 2021, WHICH ATTRACTED COLLEGE STUDENTS AND THOSE EARLY IN THEIR CAREER FROM PREDOMINATELY THE BOROUGHS.THE NYSSCPA CONCLUDED THE FISCAL YEAR ON A HIGH NOTE CELEBRATING 125 YEARS AS A STATE SOCIETY AT A GALA EVENT IN APRIL 2022, FOLLOWED BY 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 VISIT EACH OF THE SOCIETY'S 15 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. ADDITIONALLY, EACH CHAPTER HOSTED AN ORGANIZATIONAL MEETING DURING THE MONTH OF JUNE 2021 TO PROVIDE AN OPPORTUNITY FOR THE MEMBERSHIP TEAM TO KEEP A PULSE ON SUCCESSES AND CHALLENGES FROM A CHAPTER OPERATIONS PERSPECTIVE. MULTIPLE CHAPTERS COLLABORATED AND HELD JOINT VIRTUAL TOWN HALL/PIUS, AND CPA ETHICS UPDATE MEETINGS. DURING THE 2021-2022 FISCAL YEAR, NYSSCPA CHAPTERS COLLECTIVELY SPONSORED MORE THAN 79 CPE PROGRAMS. THEY ALSO PRODUCED APPROXIMATELY 93 NON-CPE PROGRAMS (INCLUDING 75 CHAPTER BOARD MEETINGS), RANGING FROM GOLF OUTINGS AND NETWORKING FOR YOUNG PROFESSIONALS, TO COMMUNITY SERVICE AND COLLEGE OUTREACH EVENT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CPA JOURNALTHE CPA JOURNAL, THE NYSSCPA'S FLAGSHIP PUBLICATION, IS AN INTERNATIONALLY RECOGNIZED BI-MONTHLY, DOUBLE-BLIND PEER-REVIEWED JOURNAL.THE CPA JOURNAL, THE VOICE OF THE PROFESSION, FOCUSES ON THE INFORMATION AND TECHNICAL NEEDS OF CPAS AND OTHER ACCOUNTING AND FINANCE PROFESSIONALS. THIS YEAR MARKED THE JOURNAL'S 91ST YEAR OF CONTINUOUS PUBLICATION IN A PERIOD OF EXTRAORDINARY CHALLENGE FOR THE PROFESSION.THE JOURNAL RESPONDED QUICKLY TO THE CHALLENGES FACING PRACTITIONERS DURING COVID BY PROVIDING PRACTICAL AND ACTIONABLE GUIDANCE ON THE IMPACT OF THE PANDEMIC ON THE PROFESSION. ARTICLES INCLUDED, HOW TO EFFECTIVELY MANAGE A REMOTE WORK FORCE, HOW TO APPLY ADVANCED CYBERSECURITY TECHNIQUES TO INSURE FINANCIAL INTEGRITY AND SECURITY. ADDITIONAL ARTICLES FOCUSED ON HOW TO APPLY ROBOTIC PROCESS AUTOMATION, DATA ANALYTICS AND AI IN ACCOUNTING, AUDITING, AND FINANCIAL REPORTING.OVER THE PAST FEW YEARS IN ADDITION TO THE PANDEMIC, A SERIES OF SIGNIFICANT EVENTS OUTSIDE OF THE PROFESSION INFORMED A NUMBER OF ARTICLES ON, DIVERSITY, EQUITY, AND INCLUSION (DEI). ARTICLES FOCUSED ON THE BENEFITS TO FIRMS AND THE PUBLIC OF A MORE DIVERSE AND INCLUSIVE PROFESSION. 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. IN ADDITION, FOR THE FIRST TIME, CPA JOURNAL FEATURED AN ARTICLE WRITTEN BY LEADERS OF THE CHINESE AMERICAN SOCIETY OF CPAS ON DIVERSITY AND INCLUSION WITHIN THE CPA PROFESSION. THE QUALITY OF THE JOURNAL'S CONTENT WAS RECOGNIZED BY FOLIO, PLACING AS A FINALIST IN FOUR CATEGORIES OVER THE PAST FEW YEARS AT THE MAGAZINE'S EDDIE & OZZIE AWARDS AND IN FIVE CATEGORIES AT THE FOLIO MAGAZINE AWARDS CONFERENCE. IN ADDITION, OUR OPEN ACCESS WEBSITE, CPAJOURNAL.COM, CONTINUED TO GROW. WITH WEEKLY RELEASES, OUR MONTHLY VIEWERSHIP HAS RISEN TO OVER 160,000 UNIQUE VISITORS AND OVER 400,000 MONTHLY PAGE VIEWS, MAKING CPAJOURNAL.COM AMONG THE TOP LEADING ONLINE TECHNICAL PUBLICATIONS ON THE INTERNATIONAL ACCOUNTING LANDSCAPE. THE SITE ALSO SAW THE ADDITION OF NEW EPISODES IN THE "VOICE OF THE PROFESSION" VIDEO SERIES, ALSO AN AWARD FINALIST, COMPRISING INTERVIEWS WITH GLOBAL AND LOCAL THOUGHT LEADERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 41 | 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 | 39 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 39 | 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 | 14 WALL STREET 19TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10005 | 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 | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHARLES WEINTRAUB | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CRAIG A ZELLAR | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAVID YOUNG | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| DENISE STEFANO | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |||
| EDWARD ARCARA | |||||||||
| IMMEDIATE PAST PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | 1.00 | ||
| EDWARD LEE | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ELLIOT HENDLER | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JENNIFER PICKETT | |||||||||
| DIRECTOR | 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 HUTTLINGER | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| KATELYN KOGAN | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| KELLY CAPRON | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| KEVIN MATZ | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | 12.50 | ||
| KIMBERLY JOHNSON | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| LIREN WEI | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LISA MRKALL | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LYNNE FUENTES | |||||||||
| PRESIDENT ELECT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | 1.00 | ||
| MARGARET CHEN | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARIA PETROLLESE | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARIA SUPPA | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARK ULRICH | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MICHAEL KOEPPEL | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MICHAEL MILISITS | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ORUME A HAYS | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| PATRICIA MCGRATH | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| PHILIP LONDON | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RAMONA CEDENO | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RONALD RIES | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RUMBIDZAI BWERINOFA PETROZZELLO | |||||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| SHARON SICA-COSTANZO | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| SHMUELI MILECKI | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEVEN BAIERLEIN | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| THOMAS PIRRO | |||||||||
| SECRETARY/TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | 6.00 | ||
| WILLIAM DRESNACK | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| WILLIAM HUETHER | |||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ZACHARY GORDON | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOANNE BARRY | |||||||||
| EXECUTIVE DIRECTOR | 28.50 | $370,484 | $116,996 | $53,177 | Yes (X) | 9.00 | |||
| PATRICK PAYANO | |||||||||
| CHIEF FINANCIAL OFFICER | 22.70 | $117,501 | $76,715 | $34,262 | Yes (X) | 14.80 | |||
| REVIRA BRENNAN | |||||||||
| CHIEF OPERATING OFFICER | 26.40 | $143,398 | $60,003 | $23,604 | Yes (X) | 11.10 | |||
| ERNEST MARKEZIN | |||||||||
| DIRECTOR OF QUALITY ENHANCEMENT | 35.30 | $249,541 | $15,224 | $52,835 | 2.20 | Yes (X) | |||
| ANTOINE JULIAN FLETCHER | |||||||||
| DIRECTOR-HUMAN RESOURCES | 28.10 | $96,066 | $32,022 | $25,702 | 9.40 | Yes (X) | |||
| EMILY FRIZZELL | |||||||||
| CHIEF MARKETING AND COMMUNICATIONS DIRECTOR | 24.40 | $90,755 | $48,869 | $25,549 | 13.10 | Yes (X) | |||
| RICHARD KRAVITZ | |||||||||
| EDITOR-IN-CHIEF, CPA JOURNAL | 37.50 | $115,465 | $0 | $39,858 | Yes (X) | ||||
| TIMOTHY TWOFOOT BOULETTE | |||||||||
| GENERAL COUNSEL | 22.50 | $70,522 | $47,016 | $25,579 | 15.00 | Yes (X) | |||
| XIOMARA FOX | |||||||||
| MANAGER-MEMBER SERVICES | 33.60 | $104,127 | $12,216 | $48,209 | 3.90 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,357,859 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $409,061 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $328,775 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JACKSON LEWIS PC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1133 WESTCHESTER AVENUE | AddressLine1Txt |
| City | WEST HARRISON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | LEGAL SERVICES | ServicesDesc |
| Compensation | $144,736 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $8,086,787 | MembershipDuesAmt |
| Government Grants | $687,131 | GovernmentGrantsAmt |
| Total Contributions | $8,773,918 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| CPA JOURNAL | 541900 | $452,981 | $328,194 | $124,787 |
| MEETINGS AND CONFERENCES | 541900 | $215,526 | $215,526 | |
| THE TRUSTED PROFESSIONAL | 541900 | $107,150 | $105,390 | $1,760 |
| WEBSITE ADVERTISING | 541900 | $44,704 | $44,704 | |
| MEMBER SERVICES | 541900 | $4,765 | $4,765 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $825,126 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $98,685 | TotalRevenueColumnAmt |
| Exclusion | $98,685 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $244,813 | TotalRevenueColumnAmt |
| Exclusion | $244,813 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,621,241 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,463,020 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $158,221 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $158,221 | TotalRevenueColumnAmt |
| Exclusion | $158,221 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $180 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $180 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $180 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,100,943 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $654,055 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $171,251 | UnrelatedBusinessRevenueAmt |
| Exclusion | $501,719 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $868,081 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $989,233 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,117,001 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,641 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,845 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,384 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,312 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,595 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,484 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $450,244 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,390 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $369,073 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,142 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,008,510 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,336 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,187 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,698 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,749 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,356 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CREDIT CARD FEES | $210,623 |
| SALES COMMISSION | $44,475 |
| BAD DEBT | $8,342 |
| UBIT TAX | $250 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,184,951 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,243,955 | BOYAmt |
| EOY | $5,338,142 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,129,895 | BOYAmt |
| EOY | $2,338,621 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,154 | BOYAmt |
| EOY | $252,687 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,409,657 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,723,382 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $739,770 | BOYAmt |
| EOY | $686,275 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,390,166 | BOYAmt |
| EOY | $7,130,631 | 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 | $14,712,929 | BOYAmt |
| EOY | $15,747,345 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $719,327 | BOYAmt |
| EOY | $933,629 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,649,355 | BOYAmt |
| EOY | $3,064,158 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $957,077 | BOYAmt |
| EOY | $57,103 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,310 | BOYAmt |
| EOY | $204,559 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,668,069 | BOYAmt |
| EOY | $4,259,449 | 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 | $10,044,860 | BOYAmt |
| EOY | $11,487,896 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,044,860 | BOYAmt |
| EOY | $11,487,896 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,712,929 | BOYAmt |
| EOY | $15,747,345 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,915,992 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$472,956 | 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 B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
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 | $8,086,787 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $292,142 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $564,525 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $856,667 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $161,736 | AggregateReportedDuesNtcAmt |
| Carried Over | $694,931 | CarriedOverAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $995,208 | OtherCostOrOtherBasisAmt |
| Depreciation | $837,664 | DepreciationAmt |
| Book Value | $157,544 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,962,416 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,791,782 | DepreciationAmt |
| Book Value | $170,634 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,452,033 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,093,936 | DepreciationAmt |
| Book Value | $358,097 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $686,275 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT | $179,757 |
| CAPITAL LEASE OBLIGATIONS | $24,802 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $204,559 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,563,970 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$472,956 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,979,467 | OtherRevenueAmt |
| Revenue Not Reported | $1,506,511 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,057,459 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $43,484 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $43,484 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,100,943 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,319,983 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,178,516 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,178,516 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,141,467 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $43,484 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $43,484 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,184,951 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION BELIEVES THAT IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS AT MAY 31, 2022 AND 2021. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2019 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 2,847,548. INTERCOMPANY ELIMINATIONS -868,081. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | AFFILIATED ORGANIZATIONS' EXPENSES 3,046,597. INTERCOMPANY ELIMINATIONS -868,081. |
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) | $600,120 | $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) | $267,961 | $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 | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 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 | ||||||||||||||
| EXECUTIVE DIRECTOR | $367,224 | $115,966 | $0 | $0 | $3,260 | $1,030 | $16,492 | $5,208 | $23,922 | $7,555 | $410,898 | $129,759 | $0 | $0 |
| ERNEST MARKEZIN | ||||||||||||||
| DIRECTOR OF QUALITY ENHANCEMENT | $246,107 | $15,015 | $0 | $0 | $3,434 | $209 | $19,783 | $1,207 | $30,014 | $1,831 | $299,338 | $18,262 | $0 | $0 |
| PATRICK PAYANO | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $117,250 | $76,552 | $0 | $0 | $251 | $163 | $8,046 | $5,253 | $12,683 | $8,280 | $138,230 | $90,248 | $0 | $0 |
| REVIRA BRENNAN | ||||||||||||||
| CHIEF OPERATING OFFICER | $142,727 | $59,722 | $0 | $0 | $671 | $281 | $6,482 | $2,713 | $10,158 | $4,251 | $160,038 | $66,967 | $0 | $0 |
| EMILY FRIZZELL | ||||||||||||||
| CHIEF MARKETING AND COMMUNICATIONS D | $90,410 | $48,683 | $0 | $0 | $345 | $186 | $7,324 | $3,944 | $9,283 | $4,998 | $107,362 | $57,811 | $0 | $0 |
| XIOMARA FOX | ||||||||||||||
| MANAGER-MEMBER SERVICES | $103,502 | $12,143 | $0 | $0 | $625 | $73 | $4,513 | $530 | $38,634 | $4,532 | $147,274 | $17,278 | $0 | $0 |
| RICHARD KRAVITZ | ||||||||||||||
| EDITOR-IN-CHIEF, CPA JOURNAL | $113,092 | $0 | $0 | $0 | $2,373 | $0 | $9,473 | $0 | $30,385 | $0 | $155,323 | $0 | $0 | $0 |
| ANTOINE JULIAN FLETCHER | ||||||||||||||
| DIRECTOR-HUMAN RESOURCES | $95,820 | $31,940 | $0 | $0 | $246 | $82 | $7,074 | $2,359 | $12,202 | $4,067 | $115,342 | $38,448 | $0 | $0 |
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 NO BOARD DESIGNATED MEMBERS 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 NOMINATION 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) ANNUALLY TO, 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 AND PRACTICE MONITORING COMMITTEES, PROFESSIONAL ETHICS COMMITTEE AND PEER REVIEW 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 EXECUTIVE DIRECTOR'S COMPENSATION IS EVALUATED AND APPROVED BY THE NYSSCPA BOARD OF DIRECTORS, WHICH IS PART OF THE EXECUTIVE DIRECTOR'S CONTRACT. ALL EMPLOYEES WITH THE EXCEPTION OF THE EXECUTIVE DIRECTOR RECEIVE WRITTEN AND ORAL PERFORMANCE APPRAISALS BI-ANNUALLY FROM THEIR SUPERVISORS AND FROM THE EXECUTIVE DIRECTOR. THE NUMERICAL GRADE ON EACH EVALUATION DRIVES A MERIT-BASED COMPENSATION SYSTEM. THE EXECUTIVE DIRECTOR HAS THE DISCRETION OF DETERMINING COMPENSATION FOR ALL EMPLOYEES. SALARY COMPENSATION OF ALL EMPLOYEES WITH THE EXCEPTION OF THE EXECUTIVE DIRECTOR IS COMPARED TO OTHER NON-PROFIT ORGANIZATIONS IN THE SAME MARKET ON 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 (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| B | $600,120 | FMV |
| MOYNIHAN SCHOLARSHIP FUND | ||
| B | $267,961 | FMV |
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| O | $1,699,763 | FMV |
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| Q | $218,132 | FMV |
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| N | $185,782 | FMV |
| MOYNIHAN SCHOLARSHIP FUND | ||
| O | $232,313 | FMV |
| MOYNIHAN SCHOLARSHIP FUND | ||
| Q | $56,201 | FMV |
Comments