2022-11-09T11:52:08-06:00 2021-12-31 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2021-01-01 130432265 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AMER 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 SCOTT SPIEGEL CFO 9194024500 2022-11-08 1 SCOTT SPIEGEL XXX-XX-XXXX LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2022-11-03 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z BARRY MELANCON 1345 AVENUE OF THE AMERICAS 27TH FLOOR NEW YORK NY 10019 209627077 0 X WWW.AICPA.ORG X 1916 DC THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IS A MEMBERSHIP ORGANIZATION WHOSE PRIMARY EXEMPT PURPOSES ARE TO SERVE AND UNITE THE ACCOUNTANCY PROFESSION, TO DEVELOP AND MAINTAIN HIGH PROFESSIONAL STANDARDS, TO ADVANCE THE SCIENCE OF ACCOUNTANCY, TO DEVELOP AND IMPROVE ACCOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES. 265 265 0 1455 5155955 518550 143825747 141768232 29710561 37513935 3521043 6247455 9601105 9988069 186658456 195517691 4737794 857069 0 0 -5563357 3825771 0 0 0 176621843 187648430 175796280 192331270 10862176 3186421 234474688 233833747 167717853 152765001 66756835 81068746 X THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IS A MEMBERSHIP ORGANIZATION WHOSE PRIMARY EXEMPT PURPOSES ARE TO SERVE AND UNITE THE ACCOUNTANCY PROFESSION, TO DEVELOP AND MAINTAIN HIGH PROFESSIONAL STANDARDS, TO ADVANCE THE SCIENCE OF ACCOUNTANCY, TO DEVELOP AND IMPROVE ACCOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES. 0 0 MEMBERSHIP SERVICES: APPROXIMATELY 365,000 VOTING MEMBERS HAVE ACCESS TO A VARIETY OF MEMBERSHIP PRODUCTS & SERVICES, SUCH AS EDUCATIONAL SERVICES. UNIFORM CPA EXAMINATIONS: TOTAL NUMBER OF EXAM SECTIONS GRADED - APPROXIMATELY 178,500 CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE GROUP STUDY CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES AND CONFERENCES FOR MEMBERS. 0 0 0 1 0 0 0 1 0 1 1 0 0 1 1 0 1 0 0 1 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 192 0 1 0 1 1 0 0 0 0 0 0 0 X 265 265 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 NC NY X SCOTT SPIEGEL 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 ANNE NORTHUP DIRECTOR 3.00 3.00 X 0 49400 0 ANOOP MEHTA DIRECTOR 3.00 3.00 X 0 0 0 BARRY C MELANCON PRESIDENT & CEO & DIRECTOR 3.00 40.00 X X 0 2605082 403474 BETH KIEFFER LEONARD DIRECTOR 3.00 3.00 X 0 0 0 BILL PIROLLI VICE CHAIRMAN 3.00 3.00 X X 0 0 0 BRUCE BEHN 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 JOE FALBO DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 JOEL OLBRICHT DIRECTOR 3.00 3.00 X 0 0 0 JONYCE BULLOCK DIRECTOR 3.00 3.00 X 0 0 0 MARK BEGICH DIRECTOR 3.00 3.00 X 0 48600 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 DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 OKORIE RAMSEY DIRECTOR 3.00 3.00 X 0 0 0 RANDY MYEROFF DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 RICK DREHER DIRECTOR 3.00 3.00 X 0 0 0 SARAH GHOSH DIRECTOR 3.00 3.00 X 0 0 0 SHEILA BALZER DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 TRACEY GOLDEN CHAIRMAN (OUTGOING) 3.00 3.00 X X 0 0 0 MICHAEL BUDDENDECK SECRETARY 3.00 40.00 X 0 502525 75544 SCOTT SPIEGEL CFO 3.00 40.00 X 0 574645 74677 0 3780252 553695 0 0 1 0 STRASZ COMPUTER CONSULTING INC 4365 US HIGHWAY 1 STE 201 PRINCETON NJ 08540 IT CONSULTING SERVICES 8566825 WITHUM SMITH AND BROWN PC 1411 BROADWAY 23RD FL NEW YORK NY 10018 CONSULTING SERVICES 3238847 MCDONALD YORK BUILDING COMPANY 801 OBERLIN RD RALEIGH NC 27605 CONSTRUCTION SERVICES 2139207 BAKER TILLY VIRCHOW KRAUSE LLP 1 PENNSYLVANIA PLAZA 300 NEW YORK NY 10119 CONSULTING SERVICES 1954169 NP CONSULTING INC 1250 I ST NW STE 1003 WASHINGTON DC 20005 ADVERTISING / CONSULTING SERVICES 1075000 61 141768232 141768232 UNIFORM CPA/APFS EXAMS 900099 24272738 24272738 PEER REVIEW 900099 6389678 6389678 MAGAZINE PUBLICATIONS 511120 5654987 1089282 4565705 CONFERENCES 611430 755549 755549 PROFESSIONAL DEVELOPMENT 900099 408719 408719 32264 32264 37513935 1833900 1833900 6756324 290250 6466074 674000 674000 0 17848941 13435386 4413555 4413555 4413555 AFFINITY PROGRAMS 900003 2082052 1969552 112500 OTHER 900099 849693 849693 ADMIN FEE FROM INSURANCE TRUST 900099 300000 300000 3231745 195517691 35767475 5155955 12826029 785569 41500 30000 3825771 159153935 123557 65450 688750 256194 3526724 835602 2098427 8648431 58095 69679 1104047 1437630 6509887 749320 PUBLICATIONS & PROFESSI 1340116 SALES COMMISSIONS 418576 RECRUITMENT 165829 UNRELATED BUSINESS INCO 129677 268504 192331270 533715 566881 35027112 18722020 25108745 23725572 51437 60900 3275221 2351832 21411824 13238645 6532613 8173179 106236617 121165975 16230959 19978888 37204552 37539554 4273717 1548946 234474688 233833747 5996208 2644380 83113610 81573585 2075146 2521095 76532889 66025941 167717853 152765001 X 66756835 81068746 66756835 81068746 234474688 233833747 3186421 11125492 0 X X 0 1 X 1 0 0 0 1 127222035 4933242 246395 5179637 6539262 -1359625 0 1 X 2866134 2526591 339543 12169226 7603413 4565813 3043663 2623635 420028 3332801 485006 2847795 8173179 GLOBAL EQUITY LONG-ONLY FUND LP 19777988 F INVESTMENT IN PORTAL 200900 F 19978888 22306 DEFERRED EMPLOYEE BENEFITS 5929087 DEFERRED RENT 47539151 DEFERRED LIABILITY 12535397 66025941 X PART IV, LINE 2B: THE AICPA HANDLES THE ACCOUNTING FOR COSO, FED LEGISLATIVE TASK FORCE FUND AND THE ALLIANCE FOR RESPONSIBLE PROFESSIONAL LICENSING. THESE FUNDS ARE HELD AS LIABILITIES ON THE AICPA'S BOOKS. PART X, LINE 2: THE INSTITUTE 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 INSTITUTE DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON INSTITUTE'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. FEDERAL INCOME TAX RETURNS RELATED TO US DOMICILED ENTITIES PRIOR TO DECEMBER 31, 2018 ARE CLOSED, AS ARE UK TAX RETURNS UP TO AND INCLUDING FINANCIAL YEAR DECEMBER 31, 2019. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULING. INSTITUTE'S POLICY ON CLASSIFICATION OF INTEREST AND PENALTIES IS TO INCLUDE THESE AMOUNTS IN GENERAL MANAGEMENT EXPENSE. INSTITUTE DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS DURING THE PERIODS ENDED DECEMBER 31, 2021 AND 2020 AND HAS NOT ACCRUED ANY INTEREST OR PENALTIES RELATED TO UNRECOGNIZED TAX POSITIONS. INSTITUTE HAS NOT IDENTIFIED ANY MATERIAL ASC 740 LIABILITIES. 0 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, GRANTS GRANTS 5000 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS IN A GLOBAL ECONOMY. 154475 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS IN A GLOBAL ECONOMY. 79492 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, GRANTS GRANTS 25000 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS IN A GLOBAL ECONOMY. 41153 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS IN A GLOBAL ECONOMY. 36000 SUB-SAHARAN AFRICA PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS IN A GLOBAL ECONOMY. 3550 0 0 0 0 0 0 344670 0 344670 GRANT TO MEMBER EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 1 25000 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION PAID A MEMBERSHIP FEE TO A RELATED PROFESSIONAL ORGANIZATION. PART III ACCOUNTING METHOD: SCHEDULE F, PART IV, LINE 5 THE AICPA HAS ATTACHED FORM 5471 TO THE 990T. 1 AICPA FOUNDATION 220 LEIGH FARM RD DURHAM NC 27707 136169602 501(C)(3) 152400 0 CONTRIBUTION COUNCIL OF INSTITUTIONAL INVESTORS 1717 PENNSYLVANIA AVE NW WASHINGTON DC 20006 521380217 501(C)(6) 19500 0 CONTRIBUTION CPA ENDOWMENT FUND OF ILLINOIS 550 W JACKSON SUITE 900 CHICAGO IL 60661 364261924 501(C)(3) 10000 0 CONTRIBUTION ETHICS RESOURCE CENTER INC 2650 PARK TOWER DRIVE VIENNA VA 22180 131671026 501(C)(3) 34000 0 CONTRIBUTION FINANCIAL EXECUTIVES INTERNATIONAL PO BOX 10408 NEWARK NJ 07193 131981932 501(C)(6) 35000 0 CONTRIBUTION GOVERNORS STATE UNIVERSITY 1 UNIVERSITY PARK UNIVERSITY PARK IL 60484 362684803 501(C)(3) 10000 0 CONTRIBUTION HOLLINS UNIVERSITY CORPORATION OFFICE OF SCHOLARSHIPS FINANCIAL ASSISTANCE ROANOKE VA 24020 540506314 501(C)(3) 10000 0 CONTRIBUTION JUDICIAL COLLEGE 1664 N VIRGINIA ST MSC 35B RENO NV 89557 942427596 501(C)(3) 50000 0 CONTRIBUTION NATIONAL ASSOCIATION OF CORPORATE DIRECTORS 1515 N COURTHOUSE ROAD SUITE 1200 ARLINGTON VA 22201 522314113 501(C)(3) 85000 0 CONTRIBUTION NORTHWEST MISSOURI STATE UNIVERSITY SCHOLARSHIPS AND FINANCIAL ASSISTANCE MARYVILLE MO 64468 446000301 501(C)(3) 9658 0 CONTRIBUTION SECURITIES AND EXCHANGE HISTORICAL SOCIETY 1101 PENNSYLVANIA AVE NW WASHINGTON DC 20004 522213646 501(C)(3) 6000 0 CONTRIBUTION SUFFOLK UNIVERSITY BURSARS OFFICE RAM REGISTRATION FINANCIAL CENTER BOSTON MA 02108 042133255 501(C)(3) 10000 0 CONTRIBUTION THE WALL STREET JOURNAL DOW JONES CO NEW YORK NY 10261 135034940 350000 0 CONTRIBUTION UNIVERSITY OF MINNESOTA OFFICE OF STUDENT FINANCE FISCAL UNIT MINNEAPOLIS MN 55455 416007513 501(C)(3) 8414 0 CONTRIBUTION UNIVERSITY OF NORTH ALABAMA 1 HARRISON PLAZA - OFFICE OF STUDENT FINANCIAL AID FLORENCE AL 35632 636000893 501(C)(3) 5775 0 CONTRIBUTION UNIVERSITY OF NORTH GEORGIA FINANCIAL AID OFFICE DAHLONEGA GA 30597 586002060 501(C)(3) 9301 0 CONTRIBUTION VILLANOVA UNIVERSITY BURSARS OFFICE KENNEDY HALL VILLANOVA PA 19085 231352688 501(C)(3) 7763 0 CONTRIBUTION 14 3 AWARDS 8 41500 SCHEDULE I, PART LINE 2: THE INSTITUTE VERIFIES THAT THE GRANT RECIPIENTS HAVE THE APPROPRIATE SKILLS AND MANAGEMENT TO ESTABLISH THE AGREED UPON PROGRAMS AND ARE COMPLIANT WITH THEIR EXEMPT PURPOSES. THESE RESEARCH GRANTS/STIPENDS ARE GIVEN AFTER THE WORK HAS BEEN COMPLETED. 0 0 0 BARRY C MELANCON PRESIDENT & CEO & DIRECTOR 0 1852582 0 752500 0 0 0 380862 0 34887 0 3020831 0 0 SCOTT SPIEGEL CFO 0 471290 0 83855 0 19500 0 34725 0 47468 0 656838 0 13100 MICHAEL BUDDENDECK SECRETARY 0 408316 0 69460 0 24749 0 33016 0 49716 0 585257 0 16300 FORM 990, PART VI, SECTION A, LINE 6 PERSONS MAY QUALIFY FOR ADMISSION AS VOTING MEMBERS OF THE INSTITUTE IF THEY SATISFY THE FOLLOWING CRITERIA: - THEY ARE IN POSSESSION OF A VALID AND UNREVOKED CERTIFIED PUBLIC ACCOUNTANT CERTIFICATE ISSUED BY A LEGALLY CONSTITUTED AUTHORITY, OR AT ANY TIME POSSESSED THE CERTIFICATE DESCRIBED HEREIN AND THE CERTIFICATE WAS NOT REVOKED AS A RESULT OF A DISCIPLINARY ACTION, OR MEET THE EDUCATION, EXAMINATION AND EXPERIENCE REQUIREMENTS SET OUT IN THE UNIFORM ACCOUNTANCY ACT AND WHO ARE OF GOOD MORAL CHARACTER AND HAVE NEVER BEEN GRANTED A RIGHT TO PRACTICE, - THEY HAVE PASSED AN EXAMINATION IN ACCOUNTING AND OTHER RELATED SUBJECTS SATISFACTORY TO THE BOARD OF DIRECTORS, AND - WITH RESPECT TO THOSE PERSONS WHO ARE ENGAGED IN THE PRACTICE OF PUBLIC ACCOUNTING AS AN OWNER OR AS AN EMPLOYEE WHO HAS BEEN LICENSED AS A CPA FOR MORE THAN TWO YEARS, EITHER THEY ARE PRACTICING IN A FIRM THAT IS ENROLLED IN AN INSTITUTE-APPROVED PRACTICE-MONITORING PROGRAM IF THE SERVICES PERFORMED BY SUCH A FIRM ARE WITHIN THE SCOPE OF THE AICPA'S PRACTICE-MONITORING STANDARDS AND THE FIRM ISSUES REPORTS PURPORTING TO BE IN ACCORDANCE WITH AICPA PROFESSIONAL STANDARDS, OR IF AUTHORIZED BY COUNCIL, ARE THEMSELVES ENROLLED IN SUCH A PROGRAM. WITH RESPECT TO PERSONS WHO FIRST BECOME ELIGIBLE TO TAKE THE CPA EXAMINATION AFTER THE YEAR 2012, THEY SHALL HAVE OBTAINED 150 SEMESTER HOURS OF EDUCATION AT AN ACCREDITED COLLEGE OR UNIVERSITY INCLUDING A BACHELOR'S DEGREE OR ITS EQUIVALENT. AFTER 2012, A PERSON WHO DOES NOT MEET THE EDUCATIONAL REQUIREMENT MAY, NONETHELESS, BE ELIGIBLE FOR MEMBERSHIP UPON ENACTMENT (REGARDLESS OF THE EFFECTIVE DATE) OF THE EDUCATION REQUIREMENT SET OUT IN THIS SECTION BY THE STATE WHICH GRANTS THE CERTIFICATE. FORM 990, PART VI, SECTION A, LINE 7A PER THE AICPA BYLAWS, THERE SHALL BE AT LEAST ONE MEMBER OF COUNCIL DIRECTLY ELECTED BY THE MEMBERS OF THE INSTITUTE IN EACH STATE HAVING ONE OR MORE PERSONS ON THE MEMBERSHIP LISTS OF THE INSTITUTE. THE TOTAL NUMBER OF DIRECTLY ELECTED MEMBERS OF COUNCIL SHALL BE EIGHTY-FIVE. THE NUMBER OF SEATS SHALL BE EQUITABLY ALLOCATED AMONG THE STATES IN DIRECT PROPORTION TO THE NUMBER OF INSTITUTE MEMBERS ENROLLED FROM EACH STATE. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS SHALL ACT AS THE EXECUTIVE COMMITTEE OF COUNCIL BETWEEN MEETINGS OF COUNCIL, SHALL CONTROL AND MANAGE THE PROPERTY, BUSINESS, AND ACTIVITIES OF THE INSTITUTE, AND SHALL TAKE WHATEVER ACTION IT DEEMS DESIRABLE INCLUDING THE ESTABLISHMENT OF POLICIES FOR THE CONDUCT OF THE AFFAIRS OF THE INSTITUTE CONSISTENT WITH THE PROVISIONS OF THESE BYLAWS, RESOLUTIONS OF THE MEMBERSHIP, OR ACTIONS OF THE COUNCIL. AMENDMENTS TO THE BYLAWS AUTHORIZED BY THE COUNCIL SHALL BE SUBMITTED TO ALL OF THE MEMBERS OF THE INSTITUTE FOR A VOTE BY PAPER OR ELECTRONIC BALLOT, NO LATER THAN 180 DAYS FOLLOWING DISCUSSION OR AUTHORIZATION BY THE COUNCIL. IF AT LEAST TWO-THIRDS OF THOSE VOTING APPROVE SUCH PROPOSAL, IT SHALL BECOME EFFECTIVE AS AN AMENDMENT TO THE BYLAWS. PAPER OR ELECTRONIC BALLOTS SHALL BE CONSIDERED VALID AND COUNTED ONLY IF RECEIVED AS INSTRUCTED BY THE INSTITUTE FOR THE RETURN OF SUCH VOTES WITHIN SIXTY DAYS FROM THE DATE OF MAILING THE BALLOTS TO THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS ENGAGES AN INDEPENDENT CPA TAX PROFESSIONAL TO PREPARE THE FORM 990. BOARD MEMBERS GENERALLY FEEL THAT THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE BOARD OR AUDIT COMMITTEE'S ROLE IS TO EVALUATE THE PERSON(S) OR FIRM HIRED TO PREPARE THE TAX RETURN AND TO DETERMINE THAT IT IS APPROPRIATELY FILED. THE INSTITUTE HAS TAKEN THESE STEPS WITH THE AUDIT COMMITTEE. A REVIEW OF THE FINAL VERSION OF THE FORM 990 WAS ALSO PERFORMED BY THE AUDIT COMMITTEE CHAIRMAN AND BOARD CHAIRMAN, AS WELL AS, MEMBERS OF THE AICPA'S FINANCE MANAGEMENT TEAM. FORM 990, PART VI, SECTION B, LINE 12C THE INSTITUTE MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY SUCH ACTIONS AS A REVIEW OF HIRED CONSULTANTS TO DETERMINE IF INDEPENDENCE DOES EXIST AND AN ENVIRONMENTAL SCAN OF BUSINESS NEWS TO ENSURE THAT NO CONFLICTS EXIST. FORM 990, PART VI, SECTION C, LINE 19 THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC ON THE INSTITUTE'S WEB SITE: WWW.AICPA.ORG. THE COMBINED FINANCIAL STATEMENTS ARE AVAILBLE TO THE PUBLIC AT WWW.AICPA-CIMA.COM. FORM 990, PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NORTHSTAR CONFERENCES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 061623588 CONFERENCES DE 0 0 N/A ACCOUNTING RESEARCH ASSOCIATION 220 LEIGH FARM ROAD DURHAM NC 27707 136227058 DEVELOP AND ESTABLISH FINANCIAL GOVERNMENT ACCOUNTING REPORTING STANDARDS DC 501(C)(6) AICPA 1 AICPA BENEVOLENT FUND 220 LEIGH FARM ROAD DURHAM NC 27707 136168775 PROVIDE FINANCIAL ASSISTANCE TO NEEDY MEMBERS OF AICPA NY 501(C)(3) LINE 10 AICPA 1 AICPA FOUNDATION 220 LEIGH FARM ROAD DURHAM NC 27707 136169602 ADVANCES ACCOUNTING PROFESSION AND EDUCATION DIVERSITY DC 501(C)(3) LINE 7 AICPA 1 AICPA POLITICAL ACTION COMMITTEE 220 LEIGH FARM ROAD DURHAM NC 27707 132937976 CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE DC 527 AICPA 1 INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS 66 WELLINGTON STREET WEST SUITE 53 TORONTO ONTARIO CA M5K 1E6 SAME AS AICPA CA AICPA 1 CPACOM 1345 AVENUE OF THE AMERICAS NEW YORK NY 10019 223731549 PROVIDER OF CLOUD-BASED PARTNER SOLUTIONS DE AICPA C 43546101 85051935 0.95000 1 1 1 0 1 0 0 0 0 0 0 0 1 1 1 1 1 0 1 0 AICPA FDN B 152400 FMV