2020-11-13T15:12:36-06:00 2019-12-31 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2019-01-01 130432265 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AMER 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 SCOTT SPIEGEL CFO 9194024500 2020-11-11 1 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2020-11-11 209.59.242.36 2020-11-11 10:08:26 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 3A16AF227DFFBEB6A54D665AEE301AB9EC7A606C 2019 2021-04-22 16:20:28Z BARRY MELANCON 1345 AVENUE OF THE AMERICAS 27TH FLOOR NEW YORK NY 10019 204435195 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 ACOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES. 261 261 0 1550 5491191 380401 140620565 143446457 36387680 36689380 3088983 4629743 9741039 9240169 189838267 194005749 4320978 4904186 0 0 -838284 -2127111 0 0 0 180823775 184981139 184306469 187758214 5531798 6247535 160189656 186356081 139887394 143527943 20302262 42828138 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 ACOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES. 0 0 MEMBERSHIP SERVICES: APPROXIMATELY 431,000 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 200,000 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 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 336 0 1 0 1 1 0 0 0 0 0 0 0 X 261 261 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 ANITA BAKER DIRECTOR 3.00 3.00 X 0 0 0 ANNE NORTHUP PUBLIC MEMBER 3.00 3.00 X 6000 58000 0 ANOOP MEHTA DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 BARRY C MELANCON PRESIDENT & CEO & DIRECTOR 3.00 41.00 X X 0 2196651 392456 BILL PIROLLI DIRECTOR (OUTGOING) 3.00 3.30 X 0 0 0 BILL REEB VICE CHAIR / CHAIR 3.00 4.00 X X 0 0 0 BRUCE BEHN DIRECTOR 3.00 3.00 X 0 0 0 CHRIS SCHMIDT DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 DAVID STANFORD DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 ERIC HANSEN CHAIR/IMMEDIATE PAST CHAIR 3.00 21.00 X X 0 0 0 JEFF PORTER DIRECTOR 3.00 3.00 X 0 0 0 JOE FALBO DIRECTOR 3.00 3.00 X 0 0 0 JOEL OLBRICHT DIRECTOR 3.00 3.00 X 0 0 0 KIMBERLY N ELLISON-TAYLOR IMMEDIATE PAST CHAIR (OUTGOING) 3.00 4.00 X X 0 0 0 MANDY NELSON DIRECTOR 3.00 3.00 X 0 0 0 MARK BEGICH PUBLIC MEMBER 3.00 3.00 X 0 70800 0 MARY STONE DIRECTOR (OUTGOING) 3.00 3.30 X 0 0 0 MELODY FENIKS DIRECTOR 3.00 3.00 X 0 0 0 OKORIE RAMSEY DIRECTOR 3.00 3.00 X 0 0 0 PAUL CURTH DIRECTOR (OUTGOING) 3.00 3.00 X 0 0 0 RANDY MYEROFF DIRECTOR 3.00 3.00 X 0 0 0 RICK DREHER DIRECTOR 3.00 3.00 X 0 0 0 RON YATES DIRECTOR 3.00 3.30 X 0 0 0 SHEILA BALZER DIRECTOR 3.00 3.00 X 0 0 0 STEVE SWIENTOZIELSKYJ DIRECTOR 3.00 3.00 X 0 0 0 TRACEY GOLDEN VICE CHAIR 3.00 3.00 X X 0 0 0 MICHAEL BUDDENDECK SECRETARY 3.00 40.00 X 0 449970 45693 SCOTT SPIEGEL CFO 3.00 40.00 X 0 604369 53337 ANTHONY PUGLIESE FORMER TREASURER 0.00 0.00 X 0 158718 0 6000 3538508 491486 0 1 0 1 BAKER TILLY VIRCHOW KRAUSE LLP 1 PENNSYLVANIA PLAZA 3000 NEW YORK NY 10119 CONSULTING 1351776 EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 10017 CONSULTING 778958 MERIDIAN KNOWLEDGE SOLUTIONS LLC 1880 CAMPUS COMMONS DRIVE SUITE 27 RESTON VA 20191 CONSULTING 731484 COHNREZNICK 4 BECKER FARM RD ROSELAND NJ 07068 AUDITING 596625 BKD LLP 360 E 8TH AVE STE 201 BOWLING GREEN KY 42102 CONSULTING 457563 19 143446457 143446457 UNIFORM CPA/APFS EXAMS 900099 22785532 22785532 PEER REVIEW 900099 6326304 6326304 MAGAZINE PUBLICATIONS 511120 6309746 1401455 4908291 TECHNICAL PUBLICATION 511130 831914 831914 PROFESSIONAL DEVELOPMENT 900099 228729 228729 207155 207155 36689380 2582024 2582024 7428627 282900 7145727 674000 674000 0 11803165 9755446 2047719 2047719 2047719 AFFINITY PROGRAMS 900003 1056075 1056075 OTHER 900099 455467 305467 150000 ADMIN FEE FROM INSURANCE TRUST 900099 300000 300000 1811542 194005749 32086556 5491191 12981545 4622730 49818 231638 6000 120800 -2253911 132028824 330301 56097 440880 200481 11173876 33886 3375623 11085840 1344519 5027079 3458752 1286582 304012 8411644 505131 SALES COMMISSIONS 3911768 PUBLICATIONS & PROFESSI 1098894 RECRUITMENT 456857 UNRELATED BUSINESS INCO 108411 341682 187758214 -223227 1083859 19317389 38735041 18134041 21111467 264199 183117 16008658 7763894 34813281 27838028 10362376 6975253 85909336 92660507 10360023 13585548 1100000 56861 3157395 160189656 186356081 16348138 9600483 100269334 111942829 1967334 2073493 21302588 19911138 139887394 143527943 X 20302262 42828138 20302262 42828138 160189656 186356081 6247535 16534190 -255849 0 X X 0 1 X 1 0 0 0 1 127600984 5054380 237451 5291831 5104039 187792 0 1 X 4463066 4032101 430965 15291857 11762004 3529853 11725557 11725557 0 3332801 318366 3014435 6975253 GLOBAL EQUITY LONG-ONLY FUND LP 13384648 F INVESTMENT IN PORTAL 200900 F 13585548 8009 DEFERRED EMPLOYEE BENEFITS 8492039 DEFERRED RENT 11411090 19911138 X PART IV, LINE 2B: THE AICPA HANDLES THE ACCOUNTING FOR COSO AND FED LEGISLATIVE TASK FORCE FUND. THESE FUNDS ARE HELD AS LIABILITIES ON THE AICPA'S BOOKS. PART X, LINE 2: 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. ASSOCIATION DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON ASSOCIATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. FEDERAL INCOME TAX RETURNS RELATED TO US DOMICILED ENTITIES PRIOR TO DECEMBER 31, 2016 ARE CLOSED, AS ARE UK TAX RETURNS UP TO AND INCLUDING FINANCIAL YEAR DECEMBER 31, 2017. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. ASSOCIATION'S POLICY ON CLASSIFICATION OF INTEREST AND PENALTIES IS TO INCLUDE THESE AMOUNTS IN GENERAL MANAGEMENT EXPENSE. ASSOCIATION DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS DURING THE PERIODS ENDED DECEMBER 31, 2019 AND 2018 AND HAS NOT ACCRUED ANY INTEREST OR PENALTIES RELATED TO UNRECOGNIZED TAX POSITIONS. ASSOCIATION HAS NOT IDENTIFIED ANY MATERIAL ASC 740 LIABILITIES. 0 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS GRANTS 3750 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS IN A GLOBAL ECONOMY. 643455 EAST ASIA AND THE PACIFIC 0 0 GRANTS GRANTS 107020 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS IN A GLOBAL ECONOMY. 127110 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 GRANTS GRANTS 100000 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS IN A GLOBAL ECONOMY. 8460371 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES VARIOUS PROGRAM SERVICES 43546 NORTH AMERICA 1 1 PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS IN A GLOBAL ECONOMY. 279799 SOUTH ASIA 0 0 PROGRAM SERVICES VARIOUS PROGRAM SERVICES 13855 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS IN A GLOBAL ECONOMY. 2193 1 1 0 0 1 1 9765051 16048 9781099 EAST ASIA AND THE PACIFIC CONTRIBUTION 52020 EAST ASIA AND THE PACIFIC CONTRIBUTION 55000 EUROPE (INCLUDING ICELAND & GREENLAND) CONTRIBUTION 100000 3 1 0 1 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 ROAD DURHAM NC 27707 136169602 501(C)(3) 350000 CONTRIBUTION IFAC 529 FIFTH AVENUE NEW YORK NY 10017 132915461 501(C)(6) 2959000 CONTRIBUTION JUDICIAL COLLEGE 1664 N VIRGINIA ST MSC 35B RENO NV 89557 942427596 501(C)(3) 50000 CONTRIBUTION TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK 435 WEST 116TH SR BOX F-18 NEW YORK NY 10027 911859360 501(C)(3) 10000 CONTRIBUTION UNIVERSITY OF DELAWARE 210 S COLLEGE AVE NEWARK DE 19716 516000297 501(C)(3) 10000 CONTRIBUTION XBRL INTERNATIONAL 100 WALNUT AVE STE 103 CLARK NJ 07066 205592157 501(C)(3) 10000 CONTRIBUTION XBRL INC 1050 CONNECTICUT AVENUE NW STE 400 WASHINGTON DC 20036 205592157 501(C)(3) 80000 CONTRIBUTION 6 1 AWARDS 9 49818 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 1 0 BARRY C MELANCON PRESIDENT & CEO & DIRECTOR 0 1391667 0 691600 0 113384 0 380944 0 36379 0 2613974 0 100000 MICHAEL BUDDENDECK SECRETARY 0 406872 0 21600 0 21498 0 25964 0 29080 0 505014 0 0 SCOTT SPIEGEL CFO 0 436996 0 148373 0 19000 0 33808 0 28261 0 666438 0 0 ANTHONY PUGLIESE FORMER TREASURER 0 0 0 0 0 158718 0 0 0 0 0 158718 0 158718 PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) PLAN: - BARRY MELANCON - $369,000 - MICHAEL BUDDENDECK - $12,510 - SCOTT SPIEGEL - $19,500 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 MAIL 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. MAIL 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 E COMMERCE STORE DE AICPA C 38509670 37013964 0.89850 1 1 1 0 1 0 0 0 0 0 0 0 1 1 1 1 1 0 1 0 CPACOM M 11211067 FMV AICPA FDN B 380000 FMV