NEW YORK STATE SOCIETY OF CPAS: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- NEW YORK STATE SOCIETY OF CPAS (EIN 13-1101547)
- Tax period
- 2019-06-01 to 2020-05-31
- Filed
- 2021-04-08
- IRS object ID
- 202100989349300535
- Schema version
- 2019v5.2
- 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 | 2021-04-08T11:46:50-05:00 | ReturnTs |
| Tax Period End | 2020-05-31 | 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 | 2019-06-01 | 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 | JOANNE S BARRY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2127198300 | PhoneNum |
| Signature | 2021-04-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LORI ROTHE YOKOBOSKY CPA | PreparerPersonNm |
| PTIN | P01273422 | PTIN |
| Phone | 2122970400 | PhoneNum |
| Preparation | 2021-04-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOANNE S BARRY | 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 | $11,204,331 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NYSSCPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1897 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO CULTIVATE, PROMOTE, AND DISSEMINATE KNOWLEDGE AND INFORMATION CONCERNING CERTIFIED PUBLIC ACCOUNTANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 38 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 38 | VotingMembersIndependentCnt |
| Total Employee | 54 | TotalEmployeeCnt |
| Total Volunteers | 3625 | TotalVolunteersCnt |
| Total Gross UBI | $418,874 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$80,065 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,996,131 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,834,812 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,015,424 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,732,896 | CYProgramServiceRevenueAmt |
| PY Investment Income | $99,750 | PYInvestmentIncomeAmt |
| CY Investment Income | $185,306 | CYInvestmentIncomeAmt |
| PY Other Revenue | $222,073 | PYOtherRevenueAmt |
| CY Other Revenue | $348,283 | CYOtherRevenueAmt |
| PY Total Revenue | $10,333,378 | PYTotalRevenueAmt |
| CY Total Revenue | $10,101,297 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,349,677 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,974,950 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,994,605 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,779,277 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,549,122 | PYOtherExpensesAmt |
| CY Other Expenses | $4,413,499 | CYOtherExpensesAmt |
| PY Total Expenses | $9,893,404 | PYTotalExpensesAmt |
| CY Total Expenses | $10,167,726 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $439,974 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$66,429 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,162,906 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,667,996 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,892,150 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,492,720 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,270,756 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,175,276 | 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 38-VOTING-MEMBER BOARD OF DIRECTORS. THE ADMINISTRATIVE OPERATIONS ARE UNDER THE DIRECTION OF THE EXECUTIVE DIRECTOR, ASSISTED BY A PROFESSIONAL STAFF OF APPROXIMATELY 54. | 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.THE SOCIETY PRODUCED 30 COMMENT LETTERS DURING THE 2019-2020 FISCAL YEAR THAT WERE SENT TO REGULATORS SUCH AS THE AMERICAN INSTITUTE OF CPAS (AICPA), FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB), INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA), INTERNAL REVENUE SERVICE (IRS), NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA), NEW YORK STATE DEPARTMENT OF HEALTH, OFFICE OF THE COMPTROLLER OF THE CURRENCY (OCC), PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (PCAOB), 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 60 COMMITTEES MET, COLLECTIVELY, MORE THAN 350 TIMES IN THE 2019-2020 FISCAL YEAR AND PRODUCED NEARLY 25 FULL-DAY CONFERENCES AS PART OF THEIR ANNUAL ACTIVITIES, INCLUDING THE 42ND 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.THE 2019-2020 FISCAL YEAR WAS A STRONG ONE IN TERMS OF ADVOCACY FROM THE NYSSCPA. THE NYSSCPA ESTABLISHED ITS ANNUAL LEGISLATIVE AGENDA TO CONTINUE ITS WORK IN STRENGTHENING THE PROFESSION AND CONTINUING TO PROTECT THE PUBLIC THAT THE PROFESSION IS LICENSED TO SERVE. WE CONTINUED ADVOCATING TO STATE SENATORS AND ASSEMBLY MEMBERS OR THEIR STAFFS FOR THE PASSAGE OF A BILL THAT WOULD ALLOW NON-CPAS TO OWN MINORITY STAKES IN A CPA FIRM. IN ORDER TO STRENGTHEN RELATIONSHIPS WITH LEGISLATORS, WE HELD A SERIES OF LEGISLATIVE BREAKFASTS ACROSS NEW YORK STATE TO BRING TOGETHER LEGISLATORS WITH THEIR CPA CONSTITUENTS. WHEN THE PANDEMIC HIT, THE SOCIETY BUILT A COVID-RELATED WEBSITE AT NYSSPCA.ORG/COVID19, ADVOCATED FOR CLOSE TO 25 STATE AND FEDERALPIECES OF LEGISLATION AND WAS PIVOTAL IN GETTING AN E-SIGNATURE BILL PASSED IN NEW YORK STATE, TO FACILITATE THE FILING OF TAX RETURNS ON BEHALF OF CLIENTS. IN ADDITION, THE SOCIETY HELD FREE TOWN HALLS FOR MEMBERS TO PROVIDE INFORMATION ON THE PPP/EIDL LOANS. THE SOCIETY ALSO HOSTED ANTI- HARASSMENT TRAINING FOR STAFF AND VOLUNTEERS.DURING THE 2019-2020 FISCAL YEAR, THE SOCIETY SUCCESSFULLY RECRUITED AND ADMITTED 1,357 NEW MEMBERS. THE CURRENT MEMBERSHIP IS 22,170 (FIGURES BASED ON MAY 31, 2020 MEMBERSHIP REPORT). CAMPAIGNS TO INCREASE MEMBERSHIP THIS YEAR INCLUDED CONTINUED DEVELOPMENT 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 15 PROMISING YOUNG LEADERS, ALLOWED THEM TO ATTEND A FORMAL LEADERSHIP DEVELOPMENT PROGRAM, AND HELPED GROOM THEM AS POTENTIAL FUTURE LEADERS. THE CREATION OF THE PRESTIGIOUS 40 UNDER 40 AWARDS PROGRAM WAS TO RECOGNIZE MEMBERS UNDER 40 THAT MADE A SIGNIFICANT IMPACT IN THEIR BUSINESS AND COMMUNITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NYSSCPA CHAPTERSEACH YEAR, THE NYSSCPA OFFICERS AND EXECUTIVE DIRECTOR 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. MULTIPLE CHAPTERS COLLABORATED AND HELD JOINT VIRTUAL TOWN HALL/PIUS, AND CPA ETHICS UPDATE MEETINGS. A FEW CHAPTERS SEPARATELY HOSTED INDIVIDUAL SESSIONS FOR CPA FIRM MANAGING PARTNERS AND CHAPTER LEADERS. DURING THE 2019-2020 FISCAL YEAR, NYSSCPA CHAPTERS COLLECTIVELY SPONSORED MORE THAN 80 CPE PROGRAMS FOR APPROXIMATELY 2,139 REGISTRANTS. THEY ALSO PRODUCED APPROXIMATELY 50 NON-CPE PROGRAMS, RANGING FROM GOLF OUTINGS AND NETWORKING FOR YOUNG PROFESSIONALS, TO COMMUNITY SERVICE AND COLLEGE OUTREACH EVENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CPA JOURNALTHE CPA JOURNAL, THE NYSSCPA'S FLAGSHIP PUBLICATION, IS A MONTHLY, PEER-REVIEWED JOURNAL AIMED AT CPAS AND OTHER FINANCIAL PROFESSIONALS. THIS YEAR WAS UNLIKE ANY IN THE JOURNAL'S 90- YEAR HISTORY. NEW YORK STATE SOCIETY CEO AND CPA JOURNAL PUBLISHER, JOANNE BARRY, WROTE IN THE APRIL ISSUE "THESE ARE EXTRAORDINARY TIMES WITH EXTRAORDINARY CHALLENGES." THE CPA JOURNAL, THE VOICE OF THE PROFESSION RESPONDED QUICKLY TO THESE CHALLENGES. JUST WEEKS AFTER THE CONSOLIDATED APPROPRIATIONS ACT OF 2021, THE FAMILY FIRST CORONAVIRUS RESPONSE ACT AND THE CORONAVIRUS AID, RELIEF AND ECONOMIC SECURITY [CARES] ACT WERE PASSED INTO LAW, THE JOURNAL PUBLISHED NUMEROUS ARTICLES ON THE BROAD IMPACT THE LEGISLATION WILL HAVE ON OUR MEMBERS, ON CORPORATIONS, INDIVIDUALS, INVESTORS, ESTATES AND TRUSTS, NOT-FOR-PROFIT ORGANIZATIONS, AND STATE AND LOCAL GOVERNMENTS. THE JOURNAL CONTINUED TO MEET THE CHALLENGE IN ALL AREAS OF PRACTICE, PROVIDING PRACTICAL AND ACTIONABLE GUIDANCE ON THE IMPACT OF PANDEMIC ON ACCOUNTING, AUDITING, INFORMATION TECHNOLOGY AND FINANCIAL REPORTING. AS THE NORM QUICKLY BECAME WORKING REMOTELY, THE JOURNAL INCREASED ITS FOCUS ON CYBER SECURITY RISKS, FRAUD RISK AND HOW TO SAFELY LEVERAGE TECHNOLOGY IN A COVD-19 WORLD. THE JOURNAL ALSO INCLUDED COVERAGE OF SUSTAINABILITY ASSURANCE AND SUPPLY CHAIN RISK DURING THE PANDEMIC. APPLYING EMERGING TECHNOLOGIES BECAME EVEN MORE CRITICAL DURING THIS CRISIS AND THE JOURNAL DISCUSSED RELATED RISK MANAGEMENT ISSUES; THE USE OF BLOCKCHAIN, CLOUD COMPUTING, ARTIFICIAL INTELLIGENCE DATA ANALYTICS AND ROBOTIC PROCESS AUTOMATION. THE QUALITY OF THE JOURNAL'S CONTENT WAS RECOGNIZED BY FOLIO, PLACING AS A FINALIST IN FOUR CATEGORIES IN THE PAST FISCAL YEAR AT THE MAGAZINE'S EDDIE & OZZIE AWARDS AND IN FIVE CATEGORIES AT THE FOLIO MAGAZINE AWARDS CONFERENCE... WEBSITE, CPAJOURNAL.COM, CONTINUED TO GROW. MONTHLY PAGE VIEWS HAVE RISEN TO OVER 160,000 UNIQUE MONTHLY VISITORS WITH OVER 400,000 MONTHLY PAGE VIEWS, MAKING CPAJOURNAL.COM AMONG THE TOP ONLINE TECHNICAL PUBLICATIONS ON THE ACCOUNTING LANDSCAPE. THE SITE ALSO SAW THE ADDITION OF OVER A HALF-DOZEN EPISODES IN THE "VOICE OF THE PROFESSION" VIDEO SERIES COMPRISING INTERVIEWS WITH GLOBAL THOUGHT LEADERS THAT TOOK PLACE LIVE IN OUR STUDIOS AND LATER THROUGH THE USE OF ONLINE VIDEO TECHNOLOGY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 39 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 54 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 38 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 38 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATRICK PAYANO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2127198337 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 WALL STREET 19TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10005 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (45 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| ANTHONY CHAN | |||||||||
| DIRECTOR AT LARGE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BARBARA BEL | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| CANDICE METH | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CARNET BROWN | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CATHERINE CENSULLO | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHARLES J WEINTRAUB | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DARCY ALDOUS | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAVID YOUNG | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DENISE STEFANO | |||||||||
| VICE PRESIDENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DENNIS ANNARUMMA | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DOUGLAS HOFFMAN | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| EDWARD ARCARA | |||||||||
| PRESIDENT ELECT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| ELLIOT L HENDLER | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| GERARD LOVERDE | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ITA RAHILLY | |||||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| JAN HERRINGER | |||||||||
| IMMEDIATE PAST PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| JANEEN SCHRANN | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| JENNIFER KARTYCHAK | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JENNIFER PICKETT | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOSEPH MAFFIA | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| KELLY CAPRON | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| KEVIN MATZ | |||||||||
| SECRETARY/TREASURER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| KIMBERLY JOHNSON | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LIREN WEI | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LYNNE FUENTES | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARIA E SUPPA | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARIA L PETROLLESE | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARK FARBER | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARK ULRICH | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MICHAEL E MILISITS | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MITCHELL J MERTZ | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| PATRICIA MCGRATH | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RENEE RAMPULLA | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RUMBIDZAI BWERINOFA PETROZELLO | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEVEN MORSE | |||||||||
| DIRECTOR AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| THOMAS PIRRO | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| TIMOTHY HAMMOND | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| WILLIAM DRESNACK | |||||||||
| DIRECTOR AS CHAPTER REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOANNE S BARRY | |||||||||
| EXECUTIVE DIRECTOR | 28.12 | 9.38 | $326,112 | $108,704 | $48,626 | Yes (X) | |||
| PATRICK PAYANO | |||||||||
| CHIEF FINANCIAL OFFICER | 22.69 | 14.81 | $88,845 | $58,007 | $66,469 | Yes (X) | |||
| REVIRA BRENNAN | |||||||||
| CHIEF OPERATING OFFICER | 23.25 | 14.25 | $122,651 | $75,173 | $24,086 | Yes (X) | |||
| ERNEST MARKEZIN | |||||||||
| DIRECTOR OF QUALITY ENHANCEMENT | 34.97 | 2.53 | $242,135 | $17,527 | $36,686 | Yes (X) | |||
| DARRYL ADAM JACKSON | |||||||||
| DIRECTOR-MEMBER ACQUISITION AND ENGAGEMENT | 37.50 | $122,893 | $0 | $27,770 | Yes (X) | ||||
| EMILY FRIZZELL | |||||||||
| CHIEF MARKETING AND COMMUNICATIONS DIRECTOR | 22.50 | 15.00 | $77,695 | $51,797 | $26,677 | Yes (X) | |||
| RICHARD KRAVITZ | |||||||||
| EDITOR-IN-CHIEF, CPA JOURNAL | 37.50 | $183,725 | $0 | $48,821 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,164,056 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $311,208 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $279,135 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | 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 | 666 3RD AVENUE 29TH FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | LEGAL SERVICES | ServicesDesc |
| Compensation | $331,425 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $7,834,812 | MembershipDuesAmt |
| Total Contributions | $7,834,812 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| CPA JOURNAL | 541900 | $997,710 | $687,879 | $309,831 |
| THE TRUSTED PROFESSIONAL | 541900 | $351,593 | $331,890 | $19,703 |
| MEETINGS AND CONFERENCES | 541900 | $288,852 | $288,852 | |
| WEBSITE ADVERTISING | 541900 | $89,340 | $89,340 | |
| MEMBER SERVICES | 541900 | $5,401 | $5,401 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,732,896 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $140,931 | TotalRevenueColumnAmt |
| Exclusion | $140,931 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $287,536 | TotalRevenueColumnAmt |
| Exclusion | $287,536 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,075 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,075 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,075 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,075 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,147,409 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,103,034 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $44,375 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $44,375 | TotalRevenueColumnAmt |
| Exclusion | $44,375 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| TAX REFUND | 900099 | $44,652 | $44,652 | |
| OTHER REVENUE | 900099 | $20 | $20 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $44,672 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,101,297 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,330,117 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $418,874 | UnrelatedBusinessRevenueAmt |
| Exclusion | $517,494 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,974,950 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $882,724 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,193,800 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,776 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $264,237 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,740 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,027 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,410 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,049 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $600,448 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,685 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $644,190 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $417,625 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,030,589 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,015 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $649,625 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,220 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $307,698 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,095 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CREDIT CARD FEES | $191,777 |
| SALES COMMISSION | $134,757 |
| BAD DEBT | $11,590 |
| MISCELLANEOUS | $8,699 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,167,726 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,259,743 | BOYAmt |
| EOY | $3,257,531 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,148,459 | BOYAmt |
| EOY | $2,601,010 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,097 | BOYAmt |
| EOY | $288,290 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,097,985 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,162,063 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,117,557 | BOYAmt |
| EOY | $935,922 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,461,050 | BOYAmt |
| EOY | $5,584,254 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $989 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,162,906 | BOYAmt |
| EOY | $12,667,996 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $757,435 | BOYAmt |
| EOY | $1,023,874 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,868,644 | BOYAmt |
| EOY | $2,520,096 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $688,105 | BOYAmt |
| EOY | $487,968 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,966 | BOYAmt |
| EOY | $460,782 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,892,150 | BOYAmt |
| EOY | $4,492,720 | 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 | $8,270,756 | BOYAmt |
| EOY | $8,175,276 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,270,756 | BOYAmt |
| EOY | $8,175,276 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,162,906 | BOYAmt |
| EOY | $12,667,996 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$66,429 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$29,051 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $7,834,812 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $300,848 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $274,920 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $575,768 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $156,696 | AggregateReportedDuesNtcAmt |
| Carried Over | $419,072 | CarriedOverAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $995,208 | OtherCostOrOtherBasisAmt |
| Depreciation | $647,688 | DepreciationAmt |
| Book Value | $347,520 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,653,697 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,430,535 | DepreciationAmt |
| Book Value | $223,162 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,449,080 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,083,840 | DepreciationAmt |
| Book Value | $365,240 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $935,922 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT | $406,818 |
| CAPITAL LEASE OBLIGATIONS | $53,964 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $460,782 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,234,283 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$29,051 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,239,738 | OtherRevenueAmt |
| Revenue Not Reported | $2,210,687 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,023,596 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $33,049 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $44,652 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $77,701 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,101,297 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,625,710 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,491,033 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,491,033 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,134,677 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $33,049 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $33,049 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,167,726 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | IF APPLICABLE, THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS GENERAL AND ADMINISTRATIVE EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCRUED EXPENSES IN THE COMBINED STATEMENT OF FINANCIAL POSITION. THERE ARE NO UNRECOGNIZED TAX BENEFITS AT MAY 31, 2020 AND 2019. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2017 ARE CLOSED, AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | AFFILIATED ORGANIZATIONS' REVENUE 4,214,688. INTERCOMPANY ELIMINATIONS -1,974,950. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | TAX REFUND 44,652. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | AFFILIATED ORGANIZATIONS' EXPENSES 4,510,635. INTERCOMPANY ELIMINATIONS -1,974,950. TAX REFUND -44,652. |
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 | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| FOUNDATION FOR ACCOUNTING EDUCATION INC | |||||||
| 14 WALL STREET 19TH FLOOR | NEW YORK | NY | 10005 | 237171151 | 501(C)(3) | $1,914,950 | 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) | $60,000 | 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 (7 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 S BARRY | ||||||||||||||
| EXECUTIVE DIRECTOR | $323,380 | $107,793 | $0 | $0 | $2,732 | $911 | $15,675 | $5,225 | $20,795 | $6,931 | $362,582 | $120,860 | $0 | $0 |
| PATRICK PAYANO | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $88,595 | $57,843 | $0 | $0 | $250 | $164 | $6,188 | $4,040 | $34,026 | $22,215 | $129,059 | $84,262 | $0 | $0 |
| REVIRA BRENNAN | ||||||||||||||
| CHIEF OPERATING OFFICER | $122,061 | $74,811 | $0 | $0 | $590 | $362 | $5,550 | $3,402 | $9,383 | $5,751 | $137,584 | $84,326 | $0 | $0 |
| ERNEST MARKEZIN | ||||||||||||||
| DIRECTOR OF QUALITY ENHANCEMENT | $238,738 | $17,281 | $0 | $0 | $3,397 | $246 | $18,912 | $1,369 | $15,298 | $1,107 | $276,345 | $20,003 | $0 | $0 |
| DARRYL ADAM JACKSON | ||||||||||||||
| DIRECTOR-MEMBER ACQUISITION AND ENGA | $122,559 | $0 | $0 | $0 | $334 | $0 | $10,167 | $0 | $17,603 | $0 | $150,663 | $0 | $0 | $0 |
| EMILY FRIZZELL | ||||||||||||||
| CHIEF MARKETING AND COMMUNICATIONS D | $77,486 | $51,657 | $0 | $0 | $209 | $140 | $6,344 | $4,230 | $9,662 | $6,441 | $93,701 | $62,468 | $0 | $0 |
| RICHARD KRAVITZ | ||||||||||||||
| EDITOR-IN-CHIEF, CPA JOURNAL | $179,064 | $0 | $0 | $0 | $4,661 | $0 | $14,176 | $0 | $34,645 | $0 | $232,546 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 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. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||||||||||
| 14 WALL STREET 19TH FLOOR | NEW YORK | NY | 10005 | 237171151 | EDUCATION | NY | 501(C)(3) | LINE 10 | N/A | 0 |
| NEW YORK STATE SOCIETY OF CPA PAC INC | ||||||||||
| 14 WALL STREET 19TH FLOOR | NEW YORK | NY | 10005 | 134053698 | POLITICAL ACTIVITIES | NY | 527 | N/A | 0 | |
| MOYNIHAN SCHOLARSHIP FUND INC | ||||||||||
| 14 WALL STREET 19TH FLOOR | NEW YORK | NY | 10005 | 822444864 | CHARITABLE AND EDUCATION | NY | 501(C)(3) | LINE 7 | N/A | 0 |
| 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 (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| B | $1,914,950 | FMV |
| MOYNIHAN SCHOLARSHIP FUND | ||
| B | $60,000 | FMV |
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| Q | $415,860 | FMV |
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| O | $1,776,581 | FMV |
| FOUNDATION FOR ACCOUNTING EDUCATION INC | ||
| N | $426,082 | FMV |
Comments