2015-04-02T18:39:18-05:00 2014-07-31 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2013-08-01 130432265 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AMER 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 ANTHONY PUGLIESE SVP & COO 9194024500 2015-04-01 1 THOMAS LANNING P00851654 9732283500 2013 2016-02-25 16:41:14Z BARRY MELANCON 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 272997298 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. 263 259 897 2500 4505256 253568 116818006 124438832 86935544 88848281 8019915 7136991 8168645 9257774 219942110 229681878 4373112 4844804 0 0 73974269 98918872 0 0 0 126376648 119443546 204724029 223207222 15218081 6474656 203927005 227001482 172972702 185162219 30954303 41839263 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 400,000 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 239,000 CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE OVER 2,100 CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES AND 60 CONFERENCES FOR MEMBERS. 0 0 0 1 0 0 0 1 0 1 0 0 0 1 1 0 1 0 1 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 1 490 0 1 897 1 1 1 0 0 0 0 0 X 263 259 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 1 1 1 0 NC NY X ANTHONY PUGLIESE 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 ANNE M NORTHUP DIRECTOR 1.00 X 38750 0 0 BARRY C MELANCON PRESIDENT & CEO 40.00 2.00 X X 1773331 0 182561 BLANCHE LINCOLN DIRECTOR 1.00 X 11250 0 0 CHARLES WEINSTEIN DIRECTOR 1.00 X 0 0 0 DAVID K MORGAN DIRECTOR 1.00 X 0 0 0 DEANN A HILL DIRECTOR 1.00 X 0 0 0 DORRI C MCWHORTER DIRECTOR 1.00 X 0 0 0 ERIC L HANSEN DIRECTOR 1.00 X 0 0 0 FAYE D MILLER DIRECTOR 1.00 X 0 0 0 GARY W REYNOLDS DIRECTOR 1.00 X 0 0 0 GRANT ASHLEY DIRECTOR 1.00 X 0 0 0 GREGORY J ANTON IMMEDIATE PAST CHAIRMAN 1.00 0.50 X X 0 0 0 GULZARI L BABBER DIRECTOR 1.00 X 0 0 0 JAMES C BOURKE DIRECTOR 1.00 X 0 0 0 JAY J MOELLER DIRECTOR 1.00 X 0 0 0 JEAN M HOBBY DIRECTOR 1.00 X 0 0 0 KENNETH A MACIAS DIRECTOR 1.00 X 0 0 0 KIMBERLY N ELLISON-TAYLOR DIRECTOR 1.00 X 0 0 0 MONICA S SONNIER DIRECTOR 1.00 X 0 0 0 MYRIAM MADDEN DIRECTOR 1.00 X 0 0 0 NANCY A BAGRANOFF DIRECTOR 1.00 X 0 0 0 RICHARD J CATURANO IMMEDIATE PAST CHAIRMAN & CHAIRMAN 5.00 0.50 X X 0 0 0 ROBERT GRAHAM DIRECTOR 1.00 X 30750 0 0 STEPHEN W CHRISTIAN DIRECTOR 1.00 X 0 0 0 TERESA C MASON DIRECTOR 1.00 X 0 0 0 THOMAS D FOARD DIRECTOR 1.00 X 0 0 0 THOMAS E HILTON DIRECTOR 1.00 X 0 0 0 TOMMYE E BARIE VICE CHAIRMAN & DIRECTOR 1.00 X 0 0 0 TRACEY C GOLDEN DIRECTOR 1.00 X 0 0 0 WILLIAM E BALHOFF CHAIRMAN & VICE CHAIRMAN 5.00 0.50 X X 0 0 0 WILLIAM L REEB DIRECTOR 1.00 X 0 0 0 ANTHONY PUGLIESE SVP & COO 40.00 2.00 X 723048 0 55546 MICHAEL BUDDENDECK SECRETARY 40.00 1.00 X 316040 0 59611 ARLEEN THOMAS SVP-MNGMT ACCT & GLOBAL MA 40.00 X 652212 0 79064 CRAIG MILLS VP-EXAMINATIONS & CPE 40.00 X 387721 0 51676 CYNTHIA FORNELLI EXECUTIVE DIRECTOR 40.00 X 979443 0 62181 JANICE MAIMAN SVP-COMMUNICATIONS & MEDIA 40.00 X 473268 0 63094 MARK PETERSON SVP-GOVERNMENTAL & PUBLIC 40.00 X 572374 0 58446 SUSAN COFFEY SVP-PUBLIC PRACTICE & GLBL ALLIANCE 40.00 X 647355 0 53402 RICHARD MILLER FORMER SECRETARY 8.00 X 115000 0 0 6720542 0 665581 199 1 1 0 KILPATRICK TOWNSEND & STOCKTON LLP 4208 SIX FORKS RD RALEIGH NC 27609 LEGAL 1286738 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 ACCOUNTING 683999 THE GLOVER PARK GROUP 3299 K STREET NW 500 WASHINGTON DC 20007 CONSULTING 604267 PRICEWATERHOUSECOOPERS LLP 300 MADISON AVE NEW YORK NY 10017 CONSULTING 357319 HKMP TECHNOLOGIES 130 WEST 42ND ST NEW YORK NY 10036 TECHNOLOGY CONSULTING 338750 19 124438832 124438832 CONFERENCES 611430 26117391 26117391 UNIFORM CPA/APFS EXAMS 900099 23793831 23793831 PROFESSIONAL DEVELOPMENT 900099 16971783 16971783 TECHNICAL PUBLICATION 511130 15093656 15093656 MAGAZINE PUBLICATIONS 511120 5983528 1972122 4011406 888092 888092 88848281 1953031 1953031 6597300 277850 6319450 500004 500004 0 47999376 42815416 5183960 5183960 5183960 AFFINITY PROGRAMS - 900003 1416074 1416074 OTHER 900099 923270 923270 ADMIN FEE FROM INSURANCE TRUST 900099 216000 216000 105130 105130 2660474 229681878 85760145 4505256 14977645 X 4557283 117966 169555 7350888 67881597 9220069 9234154 5232164 2079818 572462 695986 458115 26251149 3238301 7548784 10156152 1529154 8500009 8747927 17154300 252949 6276337 1330053 SALES COMMISSIONS 13414221 PROFESSIONAL DEVELOPMEN 3591995 PUBLICATIONS 2323821 UNRELATED BUSINESS INCO 176587 5145426 223207222 5150038 6658756 30137877 49799248 10909566 12898035 5386917 5386917 1289607 1112278 11869490 12930052 45116279 25230664 20970134 19885615 110931096 110388418 7282280 7942163 203927005 227001482 34039161 36562375 71598731 87812217 1896413 1933552 13810000 8810000 51628397 50044075 172972702 185162219 X 30954303 41839263 30954303 41839263 203927005 227001482 6474656 4410304 0 X X 0 1 X 1 0 0 0 1 111917605 4082389 317275 4399664 4476704 -77040 0 1 X 1390380 199867 1190513 18841436 8326751 10514685 24884463 16704046 8180417 19885615 32370 DEFERRED RENT 14009461 DEFERRED EMPLOYEE BENEFITS 32556137 COMPENSATED ABSENCE 2376738 DUE FROM SUBSIDIARY-CPA2BIZ, INC 291284 INVESTMENT IN JOINT VENTURE 778085 50044075 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 AICPAS BOOKS. PART X, LINE 2: THE INSTITUTE HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND STATE 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 2011 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. AS OF JULY 31, 2014 AND 2013, THE INSTITUTE DID NOT RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS. 0 NORTH AMERICA 1 0 PROGRAM SERVICE LEADING THE INTN'L RELATIONS TEAM AND ITS ACTIVITIES TO PROMOTE THE AICPA AND USCPA IN A GLOBAL ENVIRONMENT. 203923 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 JOINT VENTURE JOINT VENTURE 44870 EUROPE (INCLUDING ICELAND & GREENLAND) 0 1 EDITOR FOR MAGAZINE AND NEWSLETTER TEAM ACCOUNTING MAGAZINE 62288 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICE CONFERENCE 29142 1 1 0 0 1 1 340223 0 340223 AUSTRALIA MEMBERSHIP FEE 59920 MALAYSIA MEMBERSHIP FEE 43616 UNITED KINGDOM CONTRIBUTION 63000 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 8865 TO THE 990T. 1 ABA 321 N CLARK STREET CHICAGO IL 60654 360723150 501(C)(6) 9423 CONFERENCE SPONSORSHIP AICPA FOUNDATION 220 LEIGH FARM RD DURHAM NC 27707 136169602 501(C)(3) 571000 MINORITY SCHOLARSHIPS, JUDICIAL COLLEGE ALPFA 801 SOUTH GRANDE AVE LOS ANGLES CA 90017 861118036 501(C)(3) 42500 ANNUAL CONVENTION SPONSORSHIP ASCEND INC 120 WALL STREET 3RD FLOOR NEW YORK NY 10005 510527847 501(C)(6) 16845 CONVENTION SPONSORSHIP BATON ROUGE AREA FOUNDATION 402 N FOURTH STREET BATON ROUGE LA 70802 726030391 501(C)(3) 10000 CONTRIBUTION BUSINESS PROFESSIONAL OF AMERICA 5454 CLEVELAND AVE COLUMBUS OH 43231 311135712 501(C)(3) 15320 SPONSORSHIP CHAPEL-HILL CARRBORO CHAMBER OF COMMERCE 104 S ESTES DRIVE CHAPEL HILL NC 27514 560798467 501(C)(6) 40000 MEMBERSHIP DC CHAMBER OF COMMERCE 1213 K STREET NW WASHINGTON DC 20005 237158230 501(C)(6) 250000 MEMBERSHIP FEES DECA INC 300 COLLEGE PARK DAYTON OH 45469 453744134 501(C)(3) 9000 CONTRIBUTION DUKE UNIVERSITY 324 BLACKWELL ST WASHINGTON BUILDING NO850 DURHAM NC 27701 560532129 501(C)(3) 6000 CONTRIUBTION EBRC 1211 AVENUE OF THE AMERICAS NO 19 FL NEW YORK NY 10036 202522159 501(C)(6) 15000 CONTRIBUTION FBLA-PBL INC 1912 ASSOCIATION DRIVE RESTON VA 201911591 237251273 501(C)(3) 6000 CONTRIBUTION GREATER DURHAM CHAMBER OF COMMERCE PO BOX 3829 DURHAM NC 27702 560207530 501(C)(6) 20000 MEMBERSHIP & MEETING SPONSORSHIP INDIANA CPA SOCIETY 8250 WOODFIELD CROSSING BLVD SUITE 100 INDIANAPOLIS IN 46240 350846169 75000 GRANT FOR DEVELOPMENT OF CPA CENTER OF EXCELLENCE INTERNATIONAL FEDERATION OF ACCOUNTANTS 545 FIFTH AVENUE NEW YORK NY 10017 132915461 501(C)(6) 3179250 MEMBERSHIP DUES JUDICIAL COLLEGE 1864 N VIRGINIA ST MISC 358 RENO NV 86557 942427596 501(C)(3) 50000 CONTRIBUTION JUMPSTART COALITION 919 18TH STREET NW SUITE 300 WASHINGTON DC 20006 522031287 501(C)(3) 10000 EXHIBITOR FEE LSU FOUNDATION 3838 WEST LAKESHORE DRIVE BATON ROUGE LA 70808 726030391 501(C)(3) 10000 CONTRIBUTION NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC 7249 A HANOVER PARKWAY GREENBELT MD 20770 237097490 501(C)(3) 25000 SPONSOR REGIONAL CONFERENCE NATIONAL COUNCIL OF PHILIPPINE AMERICAN CANADIAN ACCOUNTANTS 3335 DESPLAINES STREET SUITE 2-N CHICAGO IL 60661 952976350 501(C)(3) 15000 AICPA-NCPACA SCHOLARSHIP RUTGERS THE STATE UNIVERSITY 291 MORTON AVE MONTVILLE NJ 08332 237086291 501(C)(3) 5500 SPONSORSHIP SECURITIES AND EXCHANGE HISTORICAL SOCIETY 1101 PENNSYLVANIA AVE NW EVENING STAR BUILDING WASHINGTON DC 20004 522213646 501(C)(3) 30000 CONTRIBUTION SOCIETY OF AMERICA BUSINESS EDITORS AND WRITERS INC 555 NORTH CENTRAL AVE ROOM 416 PHOENIX AZ 85004 363297751 501(C)(3) 10075 CONFERENCE SPONSORSHIP XBRL 1050 CONNECTICUT AVENUE NW STE 400 WASHINGTON DC 20036 205592157 501(C)(6) 50000 MEMBERSHIP FEES 13 11 RESEARCH GRANTS 16 117966 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. X X X X X X 1 1 X X X X X X 0 1 0 BARRY C MELANCON PRESIDENT & CEO 1154630 0 581731 0 36970 0 171183 0 26462 0 1970976 0 0 0 ANTHONY PUGLIESE SVP & COO 506987 0 143600 0 72461 0 40869 0 23869 0 787786 0 0 0 MICHAEL BUDDENDECK SECRETARY 316040 0 0 0 0 0 44535 0 22216 0 382791 0 0 0 ARLEEN THOMAS SVP-MNGMT ACCT & GLOBAL MA 528077 0 56206 0 67929 0 70634 0 19583 0 742429 0 17500 0 CRAIG MILLS VP-EXAMINATIONS & CPE 348600 0 10225 0 28896 0 40282 0 22119 0 450122 0 17500 0 CYNTHIA FORNELLI EXECUTIVE DIRECTOR 979443 0 0 0 0 0 48355 0 27529 0 1055327 0 0 0 JANICE MAIMAN SVP-COMMUNICATIONS & MEDIA 424301 0 500 0 48467 0 63003 0 10128 0 546399 0 17500 0 MARK PETERSON SVP-GOVERNMENTAL & PUBLIC 512910 0 0 0 59464 0 37512 0 29923 0 639809 0 17500 0 SUSAN COFFEY SVP-PUBLIC PRACTICE & GLBL ALLIANCE 530915 0 51604 0 64836 0 37967 0 25589 0 710911 0 17500 0 RICHARD MILLER FORMER SECRETARY 115000 0 0 0 0 0 0 0 0 0 115000 0 17500 0 PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) PLAN: JANICE MAIMAN - $44,658 ANTHONY PUGLIESE - $26,631 ARLEEN THOMAS - $83,079 MICHAEL BUDDENDECK - $30,303 CRAIG MILLS - $10,838 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 11 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 IX, LINE 11G AUDITOR INDEPENDENCE 40,000. BENEFITS PLANNING 556,273. COMMERCIAL SERVICES 6,618,695. COMMITTEE 175,391. COMMUNICATION 122,867. CONFERENCE/SYMPOSIUM 59,539. CONGRESSIONAL AFFAIRS 423,898. CONSULTING 58,424. COURSE DEVELOPMENT 415,783. DIVERSITY 69,133. EXAM DEVELOPMENT 9,363,655. EXECUTIVE COMMUNICATION 567,075. FEES 1,547,627. FRAUD PROTECTION CENTER 79,278. GRAPHIC DESIGN 100,288. H/R 117,534. INTERNAL AUDIT 85,026. INTERNATIONAL RELATIONS 5,185. OTHER - MISC 1,590,740. PCPS NATIONAL OFFICE 714,331. PCPS PUBLICATION 172,474. PRESS RELATIONS/PUBLICITY/MARKETING 754,994. PRICING SERVICE 275,875. PROFESSIONAL STAFFING 125,560. RESEARCH INITIATIVES 101,574. REVIEW 66,683. RISK MITIGATION 8,313. SECURITY & PRIVACY 37,425. STORAGE 632,153. SURVEYS 819,905. TRADE SHOW EXPENSE 372,940. TRANSLATION 84,885. VIDEO PRODUCTION 87,626. 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 N/A AICPA GLOBAL ENTERPRISES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 20% OWNER IN JV DE 20000 AICPA GLOBAL ENTERPRISES II LLC 220 LEIGH FARM ROAD DURHAM NC 27707 20% OWNER IN JV DE 20000 AICPA GLOBAL ENTERPRISES III LLC 220 LEIGH FARM ROAD DURHAM NC 27707 20% OWNER IN JV DE 20000 ACCOUNTING RESEARCH ASSOCIATION 220 LEIGH FARM ROAD DURHAM NC 27707 136227058 DEVELOP AND ESTABLISH FINANCIAL GOVERNMENT ACCOUNTING REPORTING STANDARDS DE 501(C)(6) N/A N/A 0 AICPA BENVOLENT FUND 220 LEIGH FARM ROAD DURHAM NC 27707 136168775 PROVIDE FINANCIAL ASSISTANCE TO NEEDY MEMBERS OF AICPA NY 501(C)(3) 509(A)(2) N/A 0 AICPA FOUNDATION 220 LEIGH FARM ROAD DURHAM NC 27707 136169602 ADVANCES ACCOUNTING PROFESSION AND EDUCATION DIVERSITY DC 501(C)(3) 509(A)(1) N/A 0 AICPA EDCUATIONAL 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) N/A 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) 509(A)(1) N/A 0 AICPA'S CORPORATE CITZENSHIP FOUNDATION INC 220 LEIGH FARM ROAD DURHAM NC 27707 900404724 ASSISTS LOCAL CHARITIES NY 501(C)(3) 509(A)(1) N/A 0 AICPA POLITICAL ACTION COMMITTEE 220 LEIGH FARM ROAD DURHAM NC 22707 132937976 CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE DC 527 N/A 0 INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS 333 BAY ST BAY ADELAIDE CENTER TORONTO, ONTARIO CA 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 0 0 ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS 220 LEIGH FARM ROAD DURHAM NC 27707 454088500 JOINT VENTURE BETWEEN AICPA & CIMA - GLOBAL PROMOTION OF MGMNT ACCOUNTING SZ -44870 153843 0 0 CPA2BIZ INC 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 223731549 INTERNET PORTAL MARKETING DE N/A C 1315176 15976233 0.76550 1 1 1 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 CPA2BIZ INC A 2420802 CPA2BIZ INC M 16626458