2018-11-15T11:24:20-06:00 2017-12-31 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2017-01-01 130432265 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AMER 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 SCOTT SPIEGEL CFO 9194024500 2018-11-14 1 THOMAS LANNING P00851654 9732283500 2018-11-12 209.3.217.20 2018-11-14 12:58:31 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A999648B7C0F94429496C189B46642AFC33E1A30 2017 2019-02-21 02:37:17Z BARRY MELANCON 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 374288375 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. 265 262 0 1783 5096391 370796 55178805 135938661 47145999 101333456 2267864 19228315 3922936 10312833 108515604 266813265 3289843 1442747 0 0 44561384 -2179118 0 0 0 64117853 254013171 111969080 253276800 -3453476 13536465 176495918 178499150 162266231 155407619 14229687 23091531 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 430,000 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 235,000 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 1 0 1 336 0 1 0 1 1 0 0 0 0 0 X 265 262 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 NC NY X SCOTT SPIEGEL 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 AMANDA NELSON DIRECTOR 3.00 3.00 X 0 0 0 ANITA BAKER DIRECTOR 3.00 3.00 X 0 0 0 ANNE M NORTHUP DIRECTOR 3.00 3.00 X 58800 0 0 BARRY C MELANCON PRESIDENT & CEO 3.00 41.00 X X 0 1709940 126849 CHRISTOPHER SCHMIDT DIRECTOR 3.00 3.00 X 0 0 0 DAN GRIFFITHS DIRECTOR 3.00 3.00 X 0 0 0 ERIC L HANSEN VICE CHAIRMAN 3.00 20.00 X X 0 0 0 JEFFREY A PORTER DIRECTOR 3.00 3.00 X 0 0 0 KIMBERLY N ELLISON-TAYLOR CHAIRMAN 3.00 3.00 X X 14000 0 0 MARGERY L PIERCEY DIRECTOR 3.00 3.00 X 0 0 0 MARK PETER BEGICH DIRECTOR 3.00 3.00 X 58600 0 0 MARY STONE DIRECTOR 3.00 3.00 X 0 0 0 MELODY FENIKS DIRECTOR 3.00 3.00 X 0 0 0 PAUL CURTH DIRECTOR 3.00 3.00 X 0 0 0 RONALD YATES JR DIRECTOR 3.00 3.00 X 0 0 0 THERESA GRAFENSTINE DIRECTOR 3.00 3.00 X 0 0 0 THOMAS BRODERICK DIRECTOR 3.00 3.00 X 0 0 0 TIMOTHY CHRISTEN IMMEDIATE PAST CHAIR 3.00 10.00 X X 0 0 0 WILLIAM PIROLLI DIRECTOR 3.00 3.00 X 0 0 0 ANTHONY PUGLIESE TREASURER 3.00 41.20 X 0 691313 57361 MICHAEL BUDDENDECK SECRETARY 3.00 40.00 X 0 519856 48606 SCOTT SPIEGEL CFO 3.00 40.00 X 0 401483 46555 131400 3322592 279371 0 0 1 0 ACCOUNT-ABILITY PLUS 7809 SOUTHTOWN CTR BLOOMINGTON MN 55431 CONSULTING 898131 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 AUDITING 734964 KILPATRICK TOWNSEND & STOCKTON LLP 4208 SIX FORKS RD RALEIGH NC 27609 LEGAL 617154 GIBSON DUNN & CRUTCHER LLP 200 PARK AVENUE NEW YORK NY 101660193 LEGAL 532435 PRICEWATERHOUSECOOPERS LLP 300 MADISON AVE NEW YORK NY 10017 CONSULTING 487746 16 135938661 135938661 CONFERENCES 611430 30077662 30077662 UNIFORM CPA/APFS EXAMS 900099 23980884 23980884 PROFESSIONAL DEVELOPMENT 900099 22771598 22771598 TECHNICAL PUBLICATION 511130 12603818 12603818 MAGAZINE PUBLICATIONS 511120 6100880 1554739 4546141 5798614 5798614 101333456 2013935 2013935 7086545 250250 6836295 500004 500004 0 124189486 106975106 17214380 17214380 17214380 OTHER 900099 1870168 584926 1285242 AFFINITY PROGRAMS - 900003 1056120 1056120 ADMIN FEE FROM INSURANCE TRUST 900099 300000 300000 3226288 266813265 97372241 5096391 28405972 X 1265369 36655 140723 131400 -2310518 2118789 399922 666994 390779 165508413 3026458 5226708 10113732 1706496 8481928 4251657 21277821 164625 6850948 1315917 SALES COMMISSIONS 15292577 PROFESSIONAL DEVELOPMEN 3724646 PUBLICATIONS 1549439 UNRELATED BUSINESS INCO 136046 1809276 253276800 236047 17412174 21039690 19241695 13940500 5386917 652044 921744 16769761 16832044 44088035 31085108 17238754 13002927 93069460 101988521 6601875 10717661 123238 -179984 176495918 178499150 36419841 36193029 83458934 86304028 1675814 1311543 40711642 31599019 162266231 155407619 X 14229687 23091531 14229687 23091531 176495918 178499150 13536465 -4674621 0 X X 0 1 X 1 0 0 0 0 127011374 4709289 4709289 5080455 -371166 0 1 X 3332801 151727 3181074 19713744 12531841 7181903 21041490 18401540 2639950 13002927 GLOBAL EQUITY LONG-ONLY FUND LP 10516761 F INVESTMENT IN PORTAL 200900 F 10717661 10794 DEFERRED EMPLOYEE BENEFITS 16203489 DEFERRED RENT 11853132 COMPENSATED ABSENCE 3531604 31599019 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: THE INSTITUTE HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AS WELL AS ANYOTHER JURISDICTIONS WHERE IT OPERATES. THE INSTITUTE DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. THE INSTITUTE'S U.S. FEDERAL INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2014 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. AS OF DECEMBER 31, 2017, THE INSTITUTE DID NOT RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS. 0 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 BOARD MEETING 0 0 0 0 0 0 0 0 0 UNITED KINGDOM CONTRIBUTION 21973 UNITED KINGDOM CONTRIBUTION 100000 CHINA CONTRIBUTION 15000 0 3 1 0 1 0 1 0 PART I, LINE 2: THE ORGANIZATION PAID A MEMBERSHIP FEE TO A RELATED PROFESSIONAL ORGANIZATION. SCHEDULE F, PART IV, LINE 5 THE ASSOCIATION HAS ATTACHED FORM 5471 AND 8865 TO THE 990T. 1 AICPA FOUNDATION 220 LEIGH FARM ROAD DURHAM NC 27707 136169602 501(C)(3) 30000 CONTRIBUTION ALPFA 801 SOUTH GRAND AVENUE SUITE 650 LOS ANGELES CA 90017 861118036 501(C)(3) 35000 CONVENTION SPONSORSHIP AMERICAN SCHOOL COUNSELOR ASSOCIATION 1101 KING STREET NO 310 ALEXANDRIA VA 22314 510237968 501(C)(3) 10000 CONFERENCE SPONSORSHIP ASCEND 120 WALL STREET 3RD FLOOR NEW YORK NY 10005 510527847 501(C)(6) 20000 CONVENTION SPONSORSHIP BUSINESS PROFESSIONALS OF AMERICA 5454 BLEVELAND AVE COLUMBUS OH 43231 311392085 501(C)(3) 12357 SPONSORSHIP COLUMBIA LAW SCHOOL 435 W 116TH ST NEW YORK NY 10027 136161436 501(C)(3) 10000 CO-SPONSORSHIP COUNCIL OF INSTITUTIONAL INVESTORS 888 17TH ST NW STE 500 WASHINGTON DC 20006 521380217 501(C)(6) 20000 CO-SPONSORSHIP FBLA-PBL INC 1912 ASSOCIATION DRIVE RESTON VA 201911591 237254290 501(C)(3) 7790 501(C)(3) HARVARD UNIVERSITY 1033 MASSACHUSETTS AVE STE 3 CAMBRIDGE MA 02138 530199180 501(C)(3) 22000 CO-SPONSORSHIP INTERNET SECURITY ALLIANCE 2500 WILSON BLVD ARLINGTON VA 22201 311773795 501(C)(6) 105000 CO-SPONSORSHIP JUDICIAL COLLEGE 1664 N VIRGINIA ST MSC 35B RENO NV 89557 942427596 501(C)(3) 50000 CONTRIBUTION MARYLAND ASSOCIATION OF CPA 901 DULANEY VALLEY RD TOWSON MD 21204 520702331 501(C)(6) 7350 CONTRIBUTION NABA - NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC 7249 A HANOVER PARKWAY GREENBELT MD 20770 237097490 501(C)(3) 90000 SPONSORSHIP NATIONAL ACADEMY FOUNDATION 218 W 40TH ST 5TH FL NEW YORK NY 10018 133480246 501(C)(3) 25000 NAF SPONSORSHIP NATIONAL ASSOCIATION OF CORPORATE DIRECTORS 1515 N COURTHOUSE RD ARLINGTON VA 22201 522314113 501(C)(3) 159545 CO-SPONSORSHIP NATIONAL PRESS FOUNDATION 1211 CONNECTICUT AVE NW SUITE 310 WASHINGTON DC 20036 521069481 501(C)(3) 6000 CO-SPONSORSHIP PROFESSIONAL SERVICES ALLIANCE 515 KING STREET SUITE 300 ALEXANDRIA VA 22314 237265144 501(C)(6) 50000 MEMBERSHIP SECURITIES AND EXCHANGE HISTORICAL SOCIETY 1101 PENNSYLVANIA AVE NW EVENING STAR BLDG WASHINGTON DC 20004 522213646 501(C)(3) 25000 CONTRIBUTION TEACHERS OF ACCOUNTING AT TWO YEAR COLLEGE 5401 W 20TH STREET PO BOX 69 GREELY CO 80632 113233358 501(C)(6) 8000 CONTRIBUTION USCHAMBER OF COMMERCE 1615 E CHAPEL HILL STREET WASHINGTON DC 20009 530045720 501(C)(6) 250000 MEMBERSHIP DUES UNIVERSITY OF DELAWARE 210 S COLLEGE AVE NEWARK DE 19716 516000297 501(C)(3) 10000 CONTRIBUTION WOMEN'S CORPORATE DIRECTORS EDUCATION AND DEVELOPMENT FOUNDATION INC 1645 PALM BEACH LAKES BLVD STE 150 WEST PALM BEACH FL 33401 460910287 501(C)(3) 25000 CO-SPONSORSHIP XBRL INTERNATIONAL 100 WALNUT AVE STE 103 CLARK NJ 07066 10000 CONTRIBUTION XBRL INC 1050 CONNECTICUT AVENUE NW STE 400 WASHINGTON DC 20036 205592157 501(C)(6) 160000 MEMBERSHIP DUES 15 9 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 0 1386855 0 284375 0 38710 0 115641 0 31837 0 1857418 0 100000 ANTHONY PUGLIESE TREASURER 0 617132 0 53700 0 20481 0 38383 0 29924 0 759620 0 0 MICHAEL BUDDENDECK SECRETARY 0 468792 0 15600 0 35464 0 31028 0 26194 0 577078 0 0 SCOTT SPIEGEL CFO 0 368902 0 12100 0 20481 0 27577 0 26722 0 455782 0 0 FORM 990, PART VI, SECTION A, LINE 6 PERSONS MAY QUALIFY FOR ADMISSION AS 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 B, LINE 15 THE AICPA EXECUTIVE COMPENSATION COMMITTEE, COMPOSED OF THE BOARD CHAIR, PAST CHAIR, CHAIR OF FINANCE, VICE CHAIR AND ONE OTHER BOARD MEMBER, REVIEW ALL MATTERS OF COMPENSATION RELATIVE TO THE INSTITUTE'S PRESIDENT AND KEY OFFICERS. THE COMMITTEE'S ROLES AND RESPONSIBILITIES INCLUDE; 1) ENSURING THAT THE INSTITUTE'S EMPLOYEE COMPENSATION AND PAY PRACTICES ARE CONSISTENT WITH INSTITUTE VALUES AND COMPETITIVE PRACTICES IN THE MARKETPLACE, 2) ESTABLISHING AND ANNUALLY REVIEWING THE COMPENSATION OF THE INSTITUTE'S PRESIDENT AND KEY OFFICERS (INCLUDING A REVIEW OF THE CASH COMPENSATION, BENEFITS, PERQUISITES AND CONDITIONS OF EMPLOYMENT). 3) PERIODICALLY REVIEWING THE EMPLOYEES' BENEFITS WITH REGARD TO COSTS AND LIABILITIES AND 4)REVIEWING THE ACTIVITIES ANALYSES PREPARED BY THE AICPA'S EXTERNAL COMPENSATION CONSULTANT. FORM 990, PART VI, SECTION C, LINE 19 THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE INSTITUTE'S WEB SITE: WWW.AICPA.ORG. FORM 990, PART VI, SECTION B, LINE 13: THE AICPA HAS AN ENHANCED CODE OF CONDUCT THAT PROVIDES SEVERAL OPTIONS FOR EMPLOYEES TO RAISE CONCERNS, INCLUDING THE OPTION OF RAISING A CONCERN ANONYMOUSLY WITHOUT THE FEAR OF RETALIATION. A WHISTLEBLOWER HOTLINE ALLOWS FOR ANONYMOUS, CONFIDENTIAL REPORTING OF WRONGDOING IN THE WORKPLACE. FORM 990, PART IX, LINE 11G AUDIT OF THE FUTURE 170,000. BENEFIT CONSULTING/HUMAN RESOURCES 147,466. BRANDING 1,315,058. BUSINESS INTELLIGENCE CONSULTING 62,500. CGMA 188,212. CGMA DIRECT ACCESS DEVELOPMENT 775,283. COACHING 189,648. EXAM COMPUTER CONSULTING 4,086,434. CONTENT MANAGEMENT/DEVELOPMENT 30,712. CREATIVE SERVICES/GRAPHIC DESIGN 257,574. ENHANCING AUDIT QUALITY 226,712. EXAM DEVELOPMENT & DELIVERY 5,648,998. G400 VISITS 166,302. HONORARIUMS/ARTICLES/SPEAKER FEES 714,163. INSURANCE 116,694. INTERNAL AUDIT 39,973. INTERNATIONAL EXAM RESEARCH 162,178. LOBBYING/CONGRESSIONAL AFFAIRS 480,898. MARKETING 263,499. MEDIA RELATIONS/TRAINING 82,538. MISCELLANEOUS 351,227. PEER REVIEW/ENHANCED OVERSIGHT 256,269. PRESS RELATIONS AND PUBLICITY 78,983. SOFTWARE 18,000. WEBSITE SUPPORT 148,133. RESEARCH 68,348. PCPS NATIONAL OFFICE 260,766. PCPS PUBLICATIONS 82,264. SURVEYS 328,431. COMMUNICATIONS 285,853. AUDIT COMMITTEE PROJECTS 119,860. STAKEHOLDER RELATIONS 6,374. TALENT INITIATIVE - CAQ 269,298. COMMITTEE STIPEND 270,271. CYBERSECURITY 14,400. ANTI FRAUD CONSULTING SERVICES 27,667. COMMERCIAL SERVICES 4,182,828. FULFILLMENT/STORAGE 367,996. VIDEO PRODUCTION 400,232. TRADE SHOW EXPENSES 337,365. ACCOUNTING ASSOCIATION PROGRAM SERVICES 142,122,684. AUDIT STANDARDS BOARD 157,939. CONFERENCE CONSULTING 78,383. ETHICS COMMITTEE 150,000. FORM 990, PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AICPA GLOBAL ENTERPRISES II LLC 220 LEIGH FARM ROAD DURHAM NC 27707 INVESTMENT DE 0 0 AICPA GLOBAL ENTERPRISES III LLC 220 LEIGH FARM ROAD DURHAM NC 27707 INVESTMENT DE 0 0 AICPA GLOBAL ENTERPRISES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 INVESTMENT DE 0 0 NORTHSTAR CONFERENCES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 061623588 CONFERENCES DE 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 EDUCATIONAL FUND INC 220 LEIGH FARM ROAD DURHAM NC 27707 133552063 PROVIDES SPEAKERS FOR EDUCATIONAL SEMINARS FOR THE ACCOUNTING PROFESSION NY 501(C)(3) 509(A)(3) 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 AICPA'S CORPORATE CITZENSHIP FOUNDATION INC 220 LEIGH FARM ROAD DURHAM NC 27707 900404724 ASSISTS LOCAL CHARITIES NY 501(C)(3) LINE 7 AICPA 1 ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS 220 LEIGH FARM ROAD DURHAM NC 27707 364847532 GLOBAL MEMBERSHIP ORG FOR THE ACCOUNTING PROFESSION DC 501(C)(6) 0 CPA'S IN SUPPORT OF AMERICA 220 LEIGH FARM ROAD DURHAM NC 27707 134188683 FINANCIAL ASSISTANCE TO VICTIMS OF TERRORIST ATTACKS AND NATURAL DISASTERS NY 501(C)(3) LINE 7 AICPA 1 INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS 66 WELLINGTON STREET WEST SUITE 53 TORONTO ONTARIO CA M5K 1E6 SAME AS AICPA CA 0 SHARED SERVICES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 134138330 MANAGE SHARED SERVICES BETWEEN AICPA AND STATE SOCIETIES DE N/A ROYALTIES 3633 768 0 1 0.50000 CPA2BIZ INC 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 223731549 INTERNET PORTAL MARKETING DE N/A C 3882273 18212826 0.77480 1 1 1 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 1 0 CPA2BIZ INC A 2108934 FMV CPA2BIZ INC M 15344740 FMV AICPA FDN B 30000 FMV AICPA FDN N 205827 FMV INST FOR ACCT PROF IN THE AMERICAS R