2023-11-14T11:22:05-06:00 2022-12-31 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2022-01-01 364847532 ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS ASSO 9194024500 220 LEIGH FARM RD DURHAM NC 27707 TIMOTHY LASPALUTO CFO 9194024500 2023-11-11 1 TIMOTHY LASPALUTO 999009999 0 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2023-11-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BARRY C MELANCON 1345 AVE OF THE AMERICAS NEW YORK NY 10019 201011750 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. 27 25 858 45 0 0 0 0 202255025 200575654 41 0 681915 436096 202936981 201011750 188018 241349 0 0 82958337 82644769 0 0 0 116154953 117804508 199301308 200690626 3635673 321124 117401037 126491462 120094607 131646171 -2693570 -5154709 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 650,000 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 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 399 0 1 858 1 0 0 0 0 0 0 1 0 X 27 25 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X SCOTT SPIEGEL 9194024500 220 LEIGH FARM RD DURHAM NC 27707 ALAN WHITMAN DIRECTOR 3.00 3.00 X 0 0 0 AMY RADIN OUTGOING DIRECTOR 3.00 X 0 0 0 ANDREW HARDING OUTGOING DIRECTOR 3.00 X 0 0 0 ANDY MINTZER DIRECTOR 3.00 3.00 X 0 0 0 ANNE M NORTHUP OUTGOING DIRECTOR 3.00 3.00 X 0 0 0 ANOOP MEHTA VICE CHAIR/CHAIR 3.00 3.00 X X 0 0 0 ASIF SADIQ DIRECTOR 3.00 X 0 0 0 BARRY C MELANCON PRESIDENT & CEO 40.00 1.00 X X 2722239 0 375420 BETH KIEFFER LEONARD DIRECTOR 3.00 3.00 X 0 0 0 BILL PIROLLI CO-CHAIR/IMMEDIATE PAST CO-CHAIR 3.00 3.00 X X 20000 0 0 BRUCE BEHN OUTGOING DIRECTOR 3.00 3.00 X 0 0 0 CARLA MCCALL DIRECTOR 3.00 3.00 X 0 0 0 DOMINIC ORTIZ DIRECTOR 3.00 3.00 X 0 0 0 EBONIE JACKSON DIRECTOR 3.00 3.00 X 0 0 0 JOEL OLBRICHT OUTGOING DIRECTOR 3.00 3.00 X 0 0 0 JONYCE BULLOCK DIRECTOR 3.00 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 MAHES WICKRAMASINGHE OUTGOING DIRECTOR 3.00 X 0 0 0 MARIE LARGE DIRECTOR 3.00 X 0 0 0 MARK BEGICH DIRECTOR 3.00 3.00 X 0 0 0 MARY GRACE DAVENPORT DIRECTOR 3.00 3.00 X 0 0 0 MATT SNOW DIRECTOR 3.00 3.00 X 0 0 0 MELANIE KANAKA CO-CHAIR 3.00 X X 0 0 0 NICK JACKSON OUTGOING IMMEDIATE PAST CO-CHAIR 3.00 X X 0 0 0 OKORIE RAMSEY DIRECTOR/VICE CHAIR 3.00 3.00 X X 0 0 0 PAUL ASH CHAIR/IMMEDIATE PAST CHAIR 3.00 X X 0 0 0 REBECCA BENNETT DIRECTOR 3.00 X 0 0 0 RICK DREHER OUTGOING DIRECTOR 3.00 3.00 X 0 0 0 ROBERT PHILIPS DIRECTOR 3.00 X 0 0 0 SARAH GHOSH DIRECTOR 3.00 3.00 X 0 0 0 SCOTT SHOWALTER DIRECTOR 3.00 3.00 X 0 0 0 SHIRLEY LIU DIRECTOR 3.00 X 0 0 0 SIMON BITTLESTONE DIRECTOR 3.00 X 0 0 0 TRACEY GOLDEN OUTGOING IMMEDIATE PAST CHAIR 3.00 3.00 X X 0 0 0 TRISHA NOMURA DIRECTOR 3.00 3.00 X 0 0 0 MICHAEL BUDDENDECK SECRETARY 40.00 3.00 X 504141 0 61219 SCOTT SPIEGEL CFO 40.00 3.00 X 620210 0 61701 WILLIAM CARMICHAEL CHIEF MEMBERSHIP & OPERATING OFFICER 40.00 X 862295 0 46652 JAMES HOOD EVP - BUSINESS GROWTH & ENGAGEMENT 40.00 X 675169 0 39485 JANICE MAIMAN EVP - REPUTATION & EXTERNAL AFFAIRS 40.00 X 673187 0 51984 JULIE LINDSEY CHIEF EXECUTIVE OFFICER - CENTER FOR AUDIT QUALITY 40.00 X 1135878 0 55384 MARK PETERSON EVP - ADVOCACY 40.00 X 820532 0 54691 SUSAN COFFEY CEO - PUBLIC ACCOUNTING 40.00 X 981904 0 47420 9015555 0 793956 256 0 1 0 ACCENTURE (UK) LTD 1350 AVENUE OF THE AMERICAS NEW YORK NY 10019 IT SERVICES 36775840 ERNST & YOUNG LLP 369 LEXINGTON AVE NEW YORK NY 10017 CONSULTING SERVICES 14769416 ABILA INC 10800 PECAN PARK BLVD STE 400 AUSTIN TX 78750 IT SERVICES 1722884 GOOGLE LLC 1600 AMPHITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 CONSULTING SERVICES 1616645 AON RISK SERVICES INC 199 WATER ST NEW YORK NY 10038 CONSULTING SERVICES 1352465 9 PROGRAM SUPPORT 561000 132644112 132644112 PROFESSIONAL DEVELOPMENT 900099 31457299 31457299 CONFERENCES 611430 26953979 26953979 TECHNICAL PUBLICATION 513190 9520264 9520264 200575654 436096 436096 436096 201011750 201011750 0 0 X 241349 5329494 63011280 2730778 7185322 4387895 877917 589594 35375309 3139456 2699246 22502403 1235329 16855 2397207 16055882 17548414 1651788 PROFESSIONAL DEVELOPMEN 4998623 COMMISSIONS 2612324 EXCISE TAX 442399 PUBLICATIONS 382224 5279538 200690626 730761 718286 7144816 21798085 118498 0 70037035 67917751 13209512 4438541 9960469 8770971 600962 600962 28204385 26256277 604111 429130 117401037 126491462 42569343 55989371 14878678 19999190 62646586 55657610 120094607 131646171 X -2693570 -5154709 -2693570 -5154709 117401037 126491462 X 321124 -2782263 X 0 1 X 1 0 7928387 1812314 6116073 4095680 2222971 1872709 1185445 403256 782189 8770971 EXCISE TAX 524983 COMPENSATED ABSENCE 3585332 ROU LEASE LIABILITY NON CURRENT 28532154 OTHER NON CURRENT LIABILITY 23015141 55657610 X PART X, LINE 2: THE ASSOCIATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE OF THE US AND HER 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 PRIOR TO DECEMBER 31, 2019 ARE CLOSED, AS ARE UK TAX RETURNS UP TO AND INCLUDING FINANCIAL YEAR DECEMBER 31, 2020. 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 GENERAL MANAGEMENT EXPENSE. THE ASSOCIATION DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021 AND HAS NOT ACCRUED ANY INTEREST OR PENALTIES RELATED TO UNRECOGNIZED TAX POSITIONS. THE ASSOCIATION HAS NOT IDENTIFIED ANY MATERIAL ASC 740 LIABILITIES. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 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. 6800 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. 4576180 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. 53333648 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. 393103 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 GRANT GRANTS 833 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. 498542 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. 39282 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. 15141 0 0 0 0 0 0 58863529 0 58863529 0 0 1 0 0 1 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. PART III ACCOUNTING METHOD: 1 AICPA FOUNDATION 220 LEIGH FARM RD DURHAM NC 27707 136168775 501(C)(3) 200000 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION 1 SCHOLARSHIPS AWARDS 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 X 1 1 X X X X X X 0 1 0 BARRY C MELANCON PRESIDENT & CEO 1969739 0 752500 0 0 0 382512 0 45151 0 3149902 0 0 0 JULIE LINDSEY CHIEF EXECUTIVE OFFICER - CENTER FOR 842978 0 292900 0 0 0 38512 0 16872 0 1191262 0 0 0 SUSAN COFFEY CEO - PUBLIC ACCOUNTING 747000 0 234904 0 0 0 34512 0 21585 0 1038001 0 37000 0 WILLIAM CARMICHAEL CHIEF MEMBERSHIP & OPERATING OFFICER 647406 0 194389 0 20500 0 37740 0 17523 0 917558 0 18500 0 MARK PETERSON EVP - ADVOCACY 674858 0 117470 0 28204 0 35683 0 27260 0 883475 0 18500 0 JANICE MAIMAN EVP - REPUTATION & EXTERNAL AFFAIRS 569861 0 82826 0 20500 0 32880 0 29036 0 735103 0 66132 0 JAMES HOOD EVP - BUSINESS GROWTH & ENGAGEMENT 529266 0 125403 0 20500 0 38513 0 10913 0 724595 0 0 0 SCOTT SPIEGEL CFO 511706 0 80300 0 28204 0 38513 0 31265 0 689988 0 18500 0 MICHAEL BUDDENDECK SECRETARY 427048 0 48889 0 28204 0 36991 0 31416 0 572548 0 37000 0 PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) PLAN: - BARRY MELANCON - $370,500 - SUSAN COFFEY - $22,500 - JANICE MAIMAN - $22,500 - MARK PETERSON - $22,500 - WILLIAM CARMICHAEL - $22,500 - MICHAEL BUDDENDECK - $22,500 - SCOTT SPIEGEL - $22,500 - JULIE LINDSEY - $22,500 - JAMES HOOD - $22,500 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 2022 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 BOARD OR FINANCE AND AUDIT COMMITTEE'S ROLE IS TO EVALUATE THE PERSON(S) OR FIRM HIRED TO PREPARE THE TAX RETURN AND TO DETERMINE THAT IT IS APPROPRIATELY FILED. THE ASSOCIATION HAS TAKEN THESE STEPS WITH THE FINANCE AND AUDIT COMMITTEE. A REVIEW OF THE FORM 990 IS PERFORMED BY THE FINANCE & AUDIT COMMITTEE AND BOARD CHAIRMAN, 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 PROFESSIONAL UNITS' 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 PROFESSIONAL UNITS' 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 2,467,764. CREDIT CARD FEES 3,436,744. OTHER FEES 3,499,412. PROFESSIONAL FEES 25,971,389. FORM 990, PART XI, LINE 9: FX HEDGE GAIN-LOSS -5,791,144. (GAIN)LOSS ON FOREIGN CURRENCY 3,008,881. MAPA GLOBAL SDN BHD LEVEL 10 1 FIRST AVENUE PETALING JAYA SELANGOR MY 47800 GLOBAL BUSINESS SERVICES MY C 5102532 3276905 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 1 1 MAPAGLOBAL M 4416410 FMV