2025-11-13T12:01:46-06:00 2024-12-31 333709623 COHNREZNICK ADVISORY LLC 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2024-01-01 364847532 ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS ASSO 9194024500 220 LEIGH FARM RD DURHAM NC 27707 TIMOTHY LASPALUTO CFO 9194024500 2025-11-12 1 1 LORI ROTHE YOKOBOSKY P01273422 9732283500 2025-11-12 2024 2025-03-06 01:10:19Z MARK KOZIEL 220 LEIGH FARM RD DURHAM NC 27707 214825477 0 X WWW.AICPA-CIMA.COM X 2016 DC BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 25 24 775 34 0 0 0 0 222713952 213518601 0 0 330001 632876 223043953 214151477 165212 65319 0 0 91471745 90921297 0 0 0 130575764 127898394 222212721 218885010 831232 -4733533 103501866 81949134 107500402 91363768 -3998536 -9414634 X BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. ADVOCATE ON BEHALF OF THE PROFESSION, PROMOTE THE PUBLIC INTEREST AND DRIVE THE SUCCESS OF BUSINESSES AND INDIVIDUALS WORLDWIDE, DELIVER INNOVATIVE RESOURCES QUICKLY, PROMOTE THE MOST RECOGNIZED AND RESPECTED GLOBAL ACCOUNTING PROFESSION DESIGNATION THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION. 0 0 MEMBERSHIP: THE ASSOCIATION SEEKS TO BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD AND REPRESENTS NEARLY 600,000 MEMBERS AND STUDENTS IN PUBLIC AND MANAGEMENT ACCOUNTING. THE ASSOCIATION PROVIDES MEMBERS AND STUDENTS WITH ADVOCACY ON BEHALF OF THE PROFESSION, PROMOTION OF PUBLIC INTEREST, AND INNOVATIVE RESOURCES THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION. CONTINUING PROFESSIONAL EDUCATION AND CONFERENCES: THE ASSOCIATION ANNUALLY PROVIDES NUMEROUS CONFERENCES AS WELL AS GROUP AND INDIVIDUAL CONTINUING PROFESSIONAL EDUCATION COURSES AND PRESENTATIONS FOR MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 198 0 1 775 1 0 1 UK MY 0 0 0 0 1 0 X 25 24 0 0 1 0 1 1 0 1 0 0 0 0 1 1 1 1 1 1 1 0 CA X TIMOTHY LASPALUTO 9194024500 220 LEIGH FARM RD DURHAM NC 27707 ALAN WHITMAN DIRECTOR 3.00 3.00 X 0 0 0 ALFRED RAMOSEDI DIRECTOR 3.00 0.00 X 0 0 0 ANDY MINTZER (OUTGOING) DIRECTOR 3.00 3.30 X 0 0 0 ANGELA HO DIRECTOR 3.00 3.00 X 0 0 0 ANNETTE STALKER DIRECTOR 3.00 3.00 X 0 0 0 ANOOP MEHTA (OUTGOING) IMMEDIATE PAST CHAIR 3.00 3.00 X X 0 0 0 ANTHONY GONZALEZ DIRECTOR 3.00 3.00 X 0 0 0 ASIF SADIQ DIRECTOR 3.00 3.00 X 0 0 0 BARRY C MELANCON PRESIDENT & CEO 40.00 3.00 X X 2710702 9345 399606 BETH KIEFFER LEONARD (OUTGOING) DIRECTOR 3.00 3.00 X 0 0 0 CARLA MCCALL VICE CHAIR/CO-CHAIR 3.00 3.00 X X 0 0 0 CHARLIE STEEL DIRECTOR 3.00 3.00 X 0 0 0 EBONIE JACKSON (OUTGOING) DIRECTOR 3.00 3.00 X 0 0 0 JACQUELYN TRACY DIRECTOR 3.00 3.00 X 0 0 0 JAN LEWIS DIRECTOR 3.00 3.00 X 0 0 0 JOHN GRAHAM DIRECTOR 3.00 0.00 X 0 0 0 JONYCE BULLOCK (OUTGOING) DIRECTOR 3.00 3.00 X 0 0 0 JUSTIN YE DIRECTOR 3.00 0.00 X 0 0 0 KAY FRENCH DIRECTOR 3.00 0.00 X 0 0 0 KEREN STEPHEN (OUTGOING) DIRECTOR 3.00 0.00 X 0 0 0 LEXY KESSLER DIRECTOR/VICE CHAIR 3.00 3.00 X X 0 0 0 LINDSAY STEVENSON DIRECTOR 3.00 3.00 X 0 0 0 MARIE LARGE DIRECTOR 3.00 0.00 X 0 0 0 MATT SNOW (OUTGOING) DIRECTOR 3.00 3.00 X 0 0 0 MELANIE KANAKA (OUTGOING) IMMEDIATE PAST CHAIR 3.00 0.00 X X 0 0 0 MICHELLE SCHUMACHER DIRECTOR 3.00 3.00 X 0 0 0 OKORIE RAMSEY CO-CHAIR/IMMEDIATE PAST CO-CHAIR 3.00 3.00 X X 0 0 0 RANIA KAISSI-FAWAZ DIRECTOR 3.00 0.00 X 0 0 0 REBECCA BENNETT (OUTGOING) DIRECTOR 3.00 0.00 X 0 0 0 RUMBI PETROZELLO DIRECTOR 3.00 3.00 X 0 0 0 SARAH GHOSH CO-CHAIR/IMMEDIATE PAST CO-CHAIR 3.00 0.00 X X 0 0 0 SCOTT SHOWALTER DIRECTOR 3.00 3.30 X 0 0 0 SIMON BITTLESTONE DIRECTOR/CO-CHAIR 3.00 0.00 X X 0 0 0 WESLEY WES BRICKER DIRECTOR 3.00 3.00 X 0 0 0 MICHAEL BUDDENDECK GENERAL COUNCIL 40.00 3.00 X 535713 0 61021 SCOTT SPIEGEL COO 40.00 0.00 X 799658 0 64014 TIMOTHY LASPALUTO CFO 40.00 3.60 X 584985 0 53068 JAMES HOOD EVP FIRM ENGAGEMENT & GROWTH 40.00 0.00 X 777305 0 41810 JANICE MAIMAN EVP COMMUNICATIONS AND MEDIA RELATIONS 40.00 0.00 X 674765 0 51750 JULIE LINDSEY CEO CENTER FOR AUDIT QUALITY 40.00 0.00 X 1433067 0 48345 MARK PETERSON EVP ADVOCACY 40.00 0.00 X 834141 0 111679 SUSAN COFFEY CEO PUBLIC ACCOUNTING 40.00 0.00 X 1172095 0 36450 WILLIAM CARMICHAEL FORMER SVP - STRATEGY, PEOPLE & INNOVATION 0.00 0.00 X 939480 0 52630 10461911 9345 920373 305 1 1 0 ACCENTURE (UK) LTD 30 FENCHURCH STREET LONDON UK IT SERVICES 12698769 ERNST & YOUNG LLP 1 MANHATTAN W 401 9TH AVE NEW YORK NY 10001 CONSULTING 10423723 SLALOM CONSULTING LIMITED 255 S KING ST SUITE 1800 SEATTLE WA 98104 CONSULTING 9095823 ACORA LTD 16 ALBERT DR BURGESS HILL UK IT SERVICES 4235751 ZUORA INC 101 REDWOOD SHORES PARKWAY REDWOOD CITY CA 94065 CONSULTING 3358947 103 PROGRAM SUPPORT 561000 144897378 144897378 PROFESSIONAL DEVELOPMENT 813910 30879745 30879745 CONFERENCES 611430 27627621 27627621 TECHNICAL PUBLICATION 513190 10075712 10075712 UNIFORM CPA/APFS EXAMS 813910 38145 38145 213518601 674000 674000 0 632876 632876 632876 214151477 214151477 0 0 X 59800 5519 6253424 66361887 2482906 11316233 4506847 1550846 718299 28147775 2364752 2533776 32107440 556046 89858 2893110 15257730 23042439 1376089 PROFESSIONAL DEVELOPMEN 11650754 COMMISSIONS 2124129 EXCISE TAX 215038 PUBLICATIONS 50527 3219786 218885010 2162476 1617092 8011828 5909729 26302 59700298 44606785 13603310 7299117 7654062 6304193 600962 600962 24254960 22197903 1117280 686168 103501866 81949134 55840552 46226213 19543056 16653205 32116794 28484350 107500402 91363768 X -3998536 -9414634 -3998536 -9414634 103501866 81949134 X -4733533 -682565 X 0 1 X 1 0 7928387 2876018 5052369 4489478 3782754 706724 1185445 640345 545100 6304193 EXCISE TAX 460000 COMPENSATED ABSENCE 3459048 ROU LEASE LIABILITY NON CURRENT 24565302 28484350 X PART X, LINE 2: THE ASSOCIATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE OF THE US AND HIS MAJESTY'S REVENUE AND CUSTOMS OF THE UK AS WELL AS ANY OTHER JURISDICTIONS WHERE IT OPERATES. THE ASSOCIATION DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ASSOCIATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. FEDERAL INCOME TAX RETURNS RELATED TO US DOMICILED ENTITIES AS WELL AS UK TAX RETURNS PRIOR TO DECEMBER 31, 2021 ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE ASSOCIATION'S POLICY ON CLASSIFICATION OF INTEREST AND PENALTIES IS TO INCLUDE THESE AMOUNTS IN SUPPORTING ACTIVITIES - GENERAL MANAGEMENT IN THE ACCOMPANYING COMBINED STATEMENTS OF ACTIVITIES, NET ASSETS, AND PREFERRED STOCK. THE ASSOCIATION DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023 AND HAS NOT ACCRUED ANY INTEREST OR PENALTIES RELATED TO UNRECOGNIZED TAX POSITIONS. THE ASSOCIATION HAS NOT IDENTIFIED ANY MATERIAL ASC 740 LIABILITIES. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 3750 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 32994124 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 94074 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 129521 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 10465 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 1436 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICE SUPPORT SERVICES TO BEST MEET THE NEEDS OF OUR MEMBERS AND SERVE AS THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. 13290463 EAST ASIA AND THE PACIFIC 0 0 GRANT GRANTS 5519 0 0 0 0 0 0 46529352 0 46529352 EAST ASIA AND THE PACIFIC GENERAL SUPPORT 5519 WIRE 0 1 0 0 1 0 0 0 PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS OF ALL GRANTS AND ASSISTANCE AWARDED AS WELL AS THE SELECTION CRITERIA USED TO AWARD THE GRANTS AND ASSISTANCE. THE ASSOCIATION VERIFIES THAT ALL GRANT RECIPIENTS HAVE THE APPROPRIATE SKILLS AND MANAGEMENT TO ESTABLISH THE AGREED UPON PROGRAMS AND ARE COMPLIANT WITH THEIR TAX-EXEMPT PURPOSES. ALL FOREIGN GRANTS ARE ISSUED AFTER WORK HAS BEEN COMPLETED. 1 CPA SOCIETY EXECUTIVES ASSOCIATION 3850 N CAUSEWAY BLVD 1650 METAIRIE LA 70002 200629203 501(C)(6) 10000 0 CPA/SEA SCHOLARSHIP FUND 2024 NABA - NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC 6406 IVY LANE SUITE 200B GREENBELT MD 20770 237097490 501(C)(3) 10000 0 SPONSORSHIP OF NABA'S ACCOUNTING CAREER AWARENESS PROGRAM NCPACA FOUNDATION INC 488 MADISON AVE 23RD FLOOR NEW YORK NY 10022 550883350 501(C)(3) 10000 0 UNRESTRICTED SUPPORT OF THE ORGANIZATIONS MISSION OUT FOR UNDERGRADUATE BUSINESS CONFERENCE INC 2216 PADRE BLVD STE B 117 SOUTH PADRE ISLAND TX 78597 271409325 501(C)(3) 16000 0 SPONSORSHIP/PARTNERSHIP WITH OUT 4 UNDERGRAD THE PHD PROJECT ASSOCIATION 3 CHESTNUT RIDGE ROAD THE PHD PROJECT MONTVALE NJ 07645 202610773 501(C)(3) 12500 0 PH PROJECT CORPORATE SPONSORSHIP 2024 4 1 PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS OF ALL GRANTS AND ASSISTANCE AWARDED AS WELL AS THE SELECTION CRITERIA USED TO AWARD THE GRANTS AND ASSISTANCE. THE ASSOCIATION VERIFIES THAT ALL GRANT RECIPIENTS HAVE THE APPROPRIATE SKILLS AND MANAGEMENT TO ESTABLISH THE AGREED UPON PROGRAMS AND ARE COMPLIANT WITH THEIR TAX-EXEMPT PURPOSES. ALL RESEARCH GRANTS AND STIPENDS ARE ISSUED AFTER WORK HAS BEEN COMPLETED. X X X X X 1 1 X X X X X X 1 1 0 BARRY C MELANCON PRESIDENT & CEO 2057025 0 629556 0 24121 9345 386450 0 42225 0 3139377 9345 0 0 JULIE LINDSEY CEO CENTER FOR AUDIT QUALITY 1035993 0 376000 0 21074 0 40393 0 16812 0 1490272 0 19500 0 SUSAN COFFEY CEO PUBLIC ACCOUNTING 823141 0 327880 0 21074 0 36450 0 8677 0 1217222 0 19500 0 WILLIAM CARMICHAEL FORMER SVP - STRATEGY, PEOPLE & INNO 119303 0 229936 0 590241 0 32197 0 20433 0 992110 0 19500 0 MARK PETERSON EVP ADVOCACY 736230 0 76837 0 21074 0 93475 0 26456 0 954072 0 19500 0 SCOTT SPIEGEL COO 609584 0 169000 0 21074 0 40850 0 31643 0 872151 0 19500 0 JAMES HOOD EVP FIRM ENGAGEMENT & GROWTH 594532 0 160273 0 22500 0 40850 0 11315 0 829470 0 0 0 JANICE MAIMAN EVP COMMUNICATIONS AND MEDIA RELATI 338496 0 105769 0 230500 0 33450 0 26503 0 734718 0 19500 0 TIMOTHY LASPALUTO CFO 450860 0 113051 0 21074 0 41112 0 18833 0 644930 0 19500 0 MICHAEL BUDDENDECK GENERAL COUNCIL 465939 0 48700 0 21074 0 37117 0 32026 0 604856 0 0 0 PART I, LINES 4A-B THE FOLLOWING INDIVIDUALS RECEIVED SERVERANCE PAYMENTS: - WILLIAM CARMICHAEL - $569,167 THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) PLAN: - BARRY MELANCON - $373,000 - SUSAN COFFEY - $23,000 - JANICE MAIMAN - $23,000 - MARK PETERSON - $79,750 - WILLIAM CARMICHAEL - $23,000 - MICHAEL BUDDENDECK - $23,000 - SCOTT SPIEGEL - $23,000 - JULIE LINDSEY - $23,000 - JAMES HOOD - $23,000 - TIMOTHY LASPALUTO - $23,000 PART I, LINE 7 INCLUDED IN PART II COLUMN B(II) ARE AMOUNTS REPRESENTING BONUS PAYMENTS. THESE AMOUNTS WERE APPROVED BY THE BOARD AND INCLUDED IN THE INDIVIDUAL'S 2024 W-2S. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS TO REPORT THE FOLLOWING CHANGES: TO SET THE MINIMUM NUMBER OF BOARD MEMBERS AT TWENTY-SIX (26) MEMBERS AND THE MAXIMUM NUMBER OF BOARD MEMBERS AT THIRTY-TWO (32) MEMBERS; THAT A QUORUM FOR THE TRANSACTION OF BUSINESS BY THE ASSOCIATION CONSISTS OF THREE-FOURTHS (3/4) OF THE ASSOCIATION BOARD MEMBERS; THAT THE CORPORATE OFFICERS OF THE ASSOCIATION CONSIST OF THE FOLLOWING INDIVIDUALS: THE CHAIR, THE CO-CHAIR, THE CHAIR AUDIT & FINANCE COMMITTEE, AND THE ASSOCIATION CEO; THAT THE CHAIR OF THE ASSOCIATION IS EITHER THE CHAIR OF THE AICPA OR PRESIDENT OF CIMA; THE REMOVAL OF LANGUAGE SURROUNDING PROFESSIONAL UNITS; TO UPDATE TO THE NAME OF THE STANDING COMMITTEE FOR THE AUDIT & FINANCE COMMITTEE; AND TO UPDATE TO 16 THE VOTING MEMBERS OF THE NOMINATION COMMITTEE AND THE NOMINATION OF MEMBERS BY THE SUB-COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THOSE DEEMED "MEMBERS" OF THE ASSOCIATION ARE INDIVIDUALS WHO ARE MEMBERS OF THE FOUNDING ORGANIZATIONS, AICPA AND CIMA, EACH OF WHICH MAY REVISE ITS CATEGORIES OF MEMBERSHIP, WHICH MAY INCLUDE ASSOCIATE, AFFILIATE OR OTHER CATEGORIES, AS WELL AS THE RIGHTS AND OBLIGATIONS FOR EACH OF ITS CATEGORIES OF MEMBERSHIP, AT THE SOLE AND EXCLUSIVE DISCRETION OF EACH FOUNDING ORGANIZATION AND THEREBY AFFECT THE RESPECTIVE MEMBERSHIP OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE ORGANIZATION'S GOVERNING BODY ARE REVIEWED BY THE NOMINATIONS COMMITTEE AND ARE APPROVED BY THE RESPECTIVE FOUNDING ORGANIZATION OF THE ASSOCIATION, THE AICPA AND CIMA. FORM 990, PART VI, SECTION A, LINE 8B THE ASSOCIATION DOES NOT HAVE AN EXECUTIVE OR OTHER COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT CPA TAX PROFESSIONAL ANNUALLY PREPARES THE FORM 990 RETURN AND THE BOARD AGREES THAT THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE AUDIT AND FINANCE COMMITTEE ANNUALLY EVALUATES THE FIRM HIRED TO PREPARE THE FORM 990 RETURN AND CONFIRMS THE FORM IS APPROPRIATELY FILED. THE AUDIT AND FINANCE COMMITTEE CHAIR, THE BOARD OF DIRECTORS CHAIR, AS WELL AS MEMBERS OF THE ASSOCIATION'S FINANCE MANAGEMENT TEAM REVIEW THE FORM 990 FOR ACCURACY PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION CONTINUOUSLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY SUCH ACTIONS AS REVIEWS OF HIRED CONSULTANTS TO DETERMINE IF INDEPENDENCE EXISTS AND ENVIRONMENTAL SCANS OF BUSINESS NEWS TO ENSURE THAT NO CONFLICTS EXIST. ANY INDIVIDUALS WITH A CONFLICT OF INTEREST ARE REQUIRED TO DECLARE POTENTIAL CONFLICTS AND ARE REQUIRED TO RECUSE THEMSELVES FROM THE DISCUSSION AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE REMUNERATION AND TALENT COMMITTEE ESTABLISHES AND MONITORS COMPLIANCE WITH COMPENSATION POLICIES FOR THE ASSOCIATION AND ITS EMPLOYEES. THE COMMITTEE IS COMPOSED OF THE CHAIR OF THE ASSOCIATION BOARD, THE IMMEDIATE PAST CHAIR AND THREE NON-OFFICER MEMBERS OF THE ASSOCIATION BOARD, WHO ARE RECOMMENDED JOINTLY BY THE CHAIR AND VICE CHAIR. THE COMMITTEE REPORTS TO, AND ASSISTS, THE ASSOCIATION BOARD OF DIRECTORS IN CARRYING OUT ITS RESPONSIBILITIES WITH RESPECT TO MATTERS RELATING TO COMPENSATION, SUCCESSION PLANNING, EMPLOYEE BENEFITS AND RETIREMENT PROGRAMS, ORGANIZATIONAL GOAL SETTING AND PERFORMANCE EVALUATION ON DELIVERY OF THE ANNUAL STRATEGIC PLAN. THE COMMITTEE'S ROLES AND RESPONSIBILITIES INCLUDE: - ENSURE THE ASSOCIATION'S EMPLOYEE COMPENSATION AND PAY PRACTICES ARE CONSISTENT WITH THE ASSOCIATION'S VALUES AND COMPETITIVE PRACTICES IN THE MARKETPLACE AND ARE DESIGNED WITH THE LONG-TERM SUCCESS AND SUSTAINABILITY OF THE ORGANIZATION IN MIND. - REVIEW AND APPROVE INITIATIVES ESTABLISHED FOR THE ASSOCIATION CEO AND ASSESS ANNUAL PERFORMANCE OF THE ASSOCIATION CEO AGAINST SUCH GOALS AND THE ASSOCIATION'S STRATEGIC PLAN. - ESTABLISH AND ANNUALLY REVIEW THE COMPENSATION OF THE CEO AND EXECUTIVES OF THE ASSOCIATION. THIS INCLUDES A REVIEW OF THE CASH COMPENSATION, BENEFITS, PERQUISITES AND CONDITIONS OF EMPLOYMENT, BASED ON THE ASSOCIATION CEO'S EVALUATION OF HIS/HER DIRECT REPORTS. - PERIODICALLY REVIEW THE EMPLOYEE BENEFITS IN REGARD TO COSTS, LIABILITIES AND TO ENSURE THAT THE ASSOCIATION'S FIDUCIARY RESPONSIBILITY IS EXECUTED PROPERLY. - REVIEW THE ACTIVITIES AND ANALYSIS PREPARED BY THE ASSOCIATION'S EXTERNAL COMPENSATION CONSULTANT. - REVIEW THE ANNUAL SUCCESSION PLAN FOR CRITICAL POSITIONS, INCLUDING BUT NOT LIMITED TO, THE ASSOCIATION CEO AND THE DIRECT REPORTS OF THE ASSOCIATION CEO TO ENSURE CONTINUITY IN OPERATIONS AND MANAGEMENT. - REPORT TO THE ASSOCIATION BOARD IN SUFFICIENT DETAIL THAT PROVIDES THE BOARD WITH ASSURANCE THAT ITS PERFORMANCE EVALUATION AND COMPENSATION RESPONSIBILITIES FOR THE ASSOCIATION CEO AND THE KEY EXECUTIVES OF THE ASSOCIATION ARE BEING FULFILLED. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE ASSOCIATION'S WEBSITE AND UPON REQUEST. FORM 990, PART IX, LINE 11G COMMERCIAL SERVICES 1,402,456. CREDIT CARD FEES 3,917,551. OTHER FEES 3,240,812. PROFESSIONAL FEES 19,586,956. FORM 990, PART XI, LINE 9: FX HEDGE GAIN-LOSS -798,632. (GAIN)LOSS ON FOREIGN CURRENCY 116,067. ACCOUNTING RESEARCH ASSOCIATION INC 220 LEIGH FARM ROAD DURHAM NC 27707 136227058 DEVELOP AND ESTABLISH FINANCIAL GOVERNMENT ACCOUNTING REPORTING DC 501(C)(6) AICPA 0 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 220 LEIGH FARM ROAD DURHAM NC 27707 130432265 MEMBERSHIP ORG FOR THE ACCOUNTING PROFESSION DC 501(C)(6) N/A 0 AICPA BENEVOLENT FUND INC 220 LEIGH FARM ROAD DURHAM NC 27707 136168775 PROVIDE FINANCIAL ASSISTANCE TO MEMBERS OF THE AICPA IN NEED DC 501(C)(3) LINE 7 AICPA 0 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION 220 LEIGH FARM ROAD DURHAM NC 27707 136169602 ADVANCES ACCOUNTING PROFESSION AND EDUCATION DIVERSITY DC 501(C)(3) LINE 7 AICPA 0 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PAC 220 LEIGH FARM ROAD DURHAM NC 27707 132937976 CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE DC 527 AICPA 0 INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS 66 WELLINGTON STREET WEST SUITE 53 TORONTO ONTARIO CA M5K 1E6 ADVANCES THE ACCOUNTING PROFESSION CA AICPA 0 CPACOM 1345 AVE OF THE AMERICAS NEW YORK NY 10019 223731549 BRINGS INNOVATIVE PARTNER SOLUTIONS TO THE ACCOUNTING PROFESSION DE N/A C 0 MAPAGLOBAL (MALAYSIA) SDN BHD LEVEL 10 1 FIRST AVENUE BANDAR UT PETALING JAYA SELANGOR MY 47800 GLOBAL BUSINESS SERVICES MY ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS C 5849952 2129550 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 1 1 MAPAGLOBAL M 860455 FMV