2011-06-14T09:37:22-05:00 2010-07-31 JH COHN LLP 4 BECKER FARM ROAD ROSELAND NJ 070681739 990 2009-08-01 130432265 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AMER 2019383253 220 LEIGH FARM ROAD DURHAM NC 277078110 ANTHONY PUGLIESE 2019383253 2011-06-09 1 STEVEN SCHENKEL 9732283500 2009 2016-02-24 21:20:13Z BARRY MELANCON 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 218033130 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. 263 261 791 2505 9385585 3175380 102900880 107445889 90055065 88452180 59372 2179769 6790822 7040917 199806139 205118755 3809940 3844036 0 98492054 81853910 0 0 111117023 113336898 213419017 199034844 -13612878 6083911 200260723 193936986 195607322 174097205 4653401 19839781 SAME AS PAGE 1 0 0 MEMBERSHIP SERVICES: APPROXIMATELY 348,000 MEMBERS HAVE ACCESS TO A VARIETY OF MEMBERSHIP PRODUCTS & SERVICES, SUCH AS EDUCATIONAL SERVICES. UNIFORM CPA EXAMINATIONS: TOTAL NUMBER OF EXAMS GRADED - APPROXIMATELY 250,000 CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE OVER 3,300 CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES AND 58 CONFERENCES FOR MEMBERS. 0 0 0 1 0 0 0 0 0 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 1 561 0 1 791 1 1 1 0 0 0 0 263 261 0 0 0 0 1 1 1 1 1 1 0 0 1 1 1 0 1 1 1 0 NC NY X X ANTHONY PUGLIESE 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 BARRY C MELANCON 40.00 X X 1372222 0 70754 ROBERT R HARRIS 5.00 X X 0 0 0 ERNEST A ALMONTE 1.00 X 0 0 0 WILLIAM A MCKENNA JR 1.00 X 40400 0 0 TERRY E BRANSTAD 1.00 X 30000 0 0 ROBERT GRAHAM 1.00 X 18750 0 0 KAREN PINCUS 1.00 X 0 0 0 ALLYSON B BAUMEISTER 1.00 X 0 0 0 WYNNE E BAKER 1.00 X 0 0 0 TIMOTHY L CHRISTEN 1.00 X 0 0 0 PAULA C HANSON 1.00 X 0 0 0 KENNETH M HUGHES 1.00 X 0 0 0 ROBERT J LAUX 1.00 X 0 0 0 JIMMY J WILLIAMS 1.00 X 0 0 0 WILLIAM D SCHNEIDER SR 1.00 X 0 0 0 RICHARD J CATARUNO 1.00 X 0 0 0 PATRICIA COCHRAN 1.00 X 0 0 0 PAUL V STAHLIN 1.00 X 0 0 0 F CARTER HEIM 1.00 X 0 0 0 HENRY KEIZER 1.00 X 0 0 0 JEFFERY R HOOPS 1.00 X 0 0 0 RODNEY M HARANO 1.00 X 0 0 0 MARK L HELDEBRAND 1.00 X 0 0 0 RICHARD MILLER 40.00 X 517897 0 134153 ANTHONY PUGLIESE 40.00 X 490405 0 47140 ARLEEN THOMAS 40.00 X 511088 0 94777 SUSAN COFFEY 40.00 X 524628 0 44582 CRAIG MILLS 40.00 X 371583 0 180531 CYNTHIA FORNELLI 40.00 X 1147284 0 51488 MARK PETERSON 40.00 X 366735 0 59695 JANICE MAIMAN 40.00 X 358294 0 73706 5749286 0 756826 118 0 1 0 TEAM FIRST CONSULTING PO BOX 316 MORRIS PLAINS NJ 07950 SOFTWARE DESIGN 1343620 GIBSON DUNN & CRUTCHER LLP 1050 CONNECTICUT AVE NW 200 WASHINGTON DC 20036 LEGAL 931273 WILKIE FARR & GALLAGHER LLC 787 SEVENTH AVENUE NEW YORK NY 10019 LEGAL 627278 JH COHN LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 ACCOUNTING 607740 THE GLOVER PARK GROUP LLC 1025 F STREET 9TH FLOOR WASHINGTON DC 200041409 RESEARCH 589615 26 107445889 107445889 UNIFORM CPA/APFS EXAMS 900099 24543842 24543842 CONFERENCES 611430 24405059 24405059 TECHNICAL PUBLICATION 511130 17051475 17051475 PROFESSIONAL DEVELOPME 900099 15167380 15167380 MAGAZINE PUBLICATIONS 511120 6663948 2857371 3806577 620476 620476 88452180 2531308 2531308 288450 288450 12562836 12914375 -351539 -351539 -351539 COMM INSURANCE TRUST P 524298 4114237 3727203 387034 PROFESSIONAL LIABILITY 524298 1563355 1563355 AFFINITY PROGRAMS - 900003 893493 893493 181382 181382 6752467 205118755 84475446 9385585 3811835 3802522 28574 12940 6132313 52817255 12039491 6690871 4173980 2325503 514320 901548 341250 11935550 2963609 6498611 6619379 2692955 8806062 5883730 15001478 2908451 7014026 833912 COMPUTER BASED TESTING 14948091 SALES COMMISSIONS 13781667 MAGAZINE & TECH PUBLICA 3073042 PROFESSIONAL DEVELOPMEN 2070782 UNRELATED BUSINESS INCO 1512818 2710114 199034844 33695279 6103386 501373 23589437 10255886 12983456 5386917 5386917 1291631 1534422 49447224 34719342 29856579 13292919 17369035 16563660 75888544 86185937 6424834 6870429 200260723 193936986 24760367 28078198 72865663 49297492 44857143 38178571 53124149 58542944 195607322 174097205 X 4653401 19839781 4653401 19839781 200260723 193936986 X 0 1 1 X 0 0 0 0 95856045 3939151 -1926797 2012354 3834242 -1821888 1390380 60829 1329551 11748489 3808211 7940278 16717710 9423879 7293831 16563660 104319 DEFERED RENT 14340208 DEFERRED EMPLOYEE BENEFITS 41365275 COMPENSATED ABSENCE 2020027 DUE FROM SUBSIDIARY-CPA2BIZ, INC 713115 58542944 0 1 0 0 0 EAST ASIA AND THE PACIFIC MEMBERSHIP FEE 12940 CHECK/WIRE N/A 0 1 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: THE ORGANIZATION PAID A MEMBERSHIP FEE TO A RELATED PROFESSIONAL ORGANIZATION. 1 ASSOCIATION OF LATINO PROFESSIONALS IN FINANCE AND ACCOUNTING 801 SOUTH GRAND AVENUE SUITE 650 LOS ANGELES CA 90017 320178401 501(c)(6) 37500 NATIONAL CONVENTION SPONSORSHIP AICPA FOUNDATION 220 LEIGH FARM RD DURHAM NC 27707 136169602 501(c)(3) 422000 N/A MINORITY SCHOLARSHIPS, JUDICIAL COLLEGE ENHANCED BUSINESS REPORTING CONSORTIUM 1201 CONNECTICUT AVENUE NW WASHINGTON DC 20036 202522159 501(c)(6) 50000 N/A MEMBERSHIP DUES THE FUND FOR AMERICAN STUDIES 1706 NEW HAMPSHIRE AVENUE NW WASHINGTON DC 20009 136223604 501(c)(3) 7500 N/A 2010 INSTITUTE ON BUSINESS & GOV AFFAIRS INSTITUTE ON BUSINESS & GOV AFFAIRS US CHAMBER OF COMMERCE 1615 E CHAPEL HILL STREET WASHINGTON DC 20009 530045720 501(c)(6) 25000 N/A MEMBERSHIP FEE THE VOLUNTEER CENTER OF DURHAM 324 BLACKWELL STREET SUITE 1140 DURHAM NC 27701 237128378 501(c)(3) 15000 N/A COMMUNICATION CAMPAIGN TO BUILD GREATER DURHAM CHAMBER OF COMMERCE PO BOX 3829 DURHAM NC 27701 560207530 501(c)(6) 14500 N/A MEMBERSHIP & DURHAM YOUNG PROFESSIONALS GREATER RALEIGH CHAMBER OF COMMERCE PO BOX 2978 RALEIGH NC 27602 560370850 501(c)(6) 8705 N/A MEMBERSHIP FEE INTERNATIONAL FEDERATION OF ACCOUNTANTS 545 FIFTH AVENUE NEW YORK NY 10017 132915461 501(c)(6) 2772596 MEMBERSHIP DUES NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC 7249 A HANOVER PARKWAY GREENBELT MD 20770 237097490 501(c)(3) 20000 N/A SPONSOR REGIONAL CONFERENCE SEC HISTORICAL SOCIETY 1101 PENNSYLVANIA AVENUE NWEVENING STAR BUILDING WASHINGTON DC 20004 522213646 501(c)(3) 15000 N/A CONTRIBUTION DURHAM CHAMBR LEGACY FOUNDATION 300 W MORGAN STREET SUITE 1400 DURHAM NC 27701 331132350 501(c)(3) 15000 N/A CONTRIBUTION FOR DURHAM'S FUTURE JA WORLDWIDE ONE EDUCATION WAY COLORADO SPRINGS CO 80906 841267604 501(c)(3) 5500 N/A FINANCIAL LITERACY EBRIERF 1100 13TH ST NW SUITE 878 WASHINGTON DC 20005 521190398 501(c)(3) 25000 N/A SUSTAINING PARTNER CONTRIBUTION CPASOCIETY EXECUTIVES ASSN 2400 VETERANS BLVD SUITE 500 KENNER LA 70062 501(C)(6) 10000 N/A SCHOLARSHIPS INTERNATIONAL ASSOCIATION OF ACCOUNTING EDUCATION AND RESEARCH DEPAUL UNIVERSITY 1E JACKSON BLVD CHICAGO IL 60604 030491118 501(c)(3) 10000 SPONSORSHIP CAPA INTERNATIONAL EDUCATION 210 UNION WHARF BOSTON MA 02109 208971538 501(c)(6) 20382 N/A SPONSORSHIP CHAPEL-HILL CARRBORO CHAMBER OF COMMERCE 104 S ESTES DRIVE CHAPEL HILL NC 27514 560798467 501(c)(6) 17400 MEMBERSHIP THE DURHAM ART GUILD 120 MORRIS STREET DURHAM NC 27701 560798002 501(c)(3) 9500 CONTRIBUTION JUMPSTART COALITION 919 18TH STREET NW SUITE 300 WASHINGTON DC 20006 522031287 501(c)(3) 5500 EXHIBITOR FEES DC CHAMBER OF COMMERCE 1213 K STREET NW WASHINGTON DC 20005 237158230 501(c)(6) 200000 MEMBERSHIP FEES UNIVERSITY OF PITTSBURG PO BOX 371220 PITTSBURG PA 152517220 250965591 501(c)(3) 33086 RESEARCH GRANT 12 10 RESEARCH GRANTS 4 28574 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, 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 1 1 X X X X X X 0 0 0 BARRY C MELANCON 913540 0 450000 0 8682 0 48947 0 21807 0 1442976 0 0 0 RICHARD MILLER 475054 0 23710 0 19133 0 117275 0 16878 0 652050 0 16500 0 ANTHONY PUGLIESE 371016 0 100256 0 19133 0 41278 0 5862 0 537545 0 16500 0 ARLEEN THOMAS 440755 0 51200 0 19133 0 81960 0 12817 0 605865 0 16500 0 SUSAN COFFEY 438635 0 66860 0 19133 0 44457 0 125 0 569210 0 16500 0 CRAIG MILLS 304868 0 66715 0 0 0 173328 0 7203 0 552114 0 0 0 CYNTHIA FORNELLI 860284 0 287000 0 0 0 34735 0 16753 0 1198772 0 0 0 MARK PETERSON 352690 0 14045 0 0 0 35112 0 24583 0 426430 0 0 0 JANICE MAIMAN 336261 0 2900 0 19133 0 64758 0 8948 0 432000 0 16500 0 Form 990, Part VI, Section A, line 6 EXPLANATION ON PAGE 3 OF SCHEDULE O Form 990, Part VI, Section A, line 7a PART VI, SEC A, #7a; PER THE AICPA BYLAWS, THER 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 PART VI, SEC A, #7b; MINUTES OF THE COUNCIL ARE PREPARED AND APPROVED AT EACH SUBSEQUENT COUNCIL MEETING. 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 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, CHAIR OF AUDIT 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 PART VI, SEC C, # 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 VII Contact Addresses for Officers, Directors, Etc ROBERT R. HARRIS - 5070 NORTH HIGHWAY A1A, VERO BEACH, FL 32963. ERNEST A. ALMONTE - 117 METRO CENTER BLVD, STE 3000, WARWICK, RI 02886. WILLIAM A. MCKENNA, JR - 42 DOROTHY GRACE ROAD, SAUGERTIES, NY 12477. TERRY E. BRANSTAD - 3200 GRAND AVENUE, DES MOINES, IA 50312. ROBERT GRAHAM - 6843 MAIN STREET, MIAMI LAKES, FL 33014. KAREN PINCUS - UNIV OF ARKANSAS,ROOM 401, FAYETEVILLE, AR 72701. ALLYSON B. BAUMEISTER - 512 MAIN STREET, STE 1500, FT WORTH, TX 76102. WYNNE E. BAKER - 555 GREAT CIRCLE ROAD, STE 200, NASHVILLE, TN 37228. TIMOTHY L. CHRISTEN - 205 N. MICHIGAN AVENUE, CHICAGO, IL 60601. PAULA C. HANSON - 106 WEST VINE STREET, STE 600, LEXINGTON, KY 40507. KENNETH M. HUGHES - 500 RIDGEFIELD COURT, ASHEVILLE, NC 28806. ROBERT J. LAUX - ONE MICROSOFT WAY, REDMOND, WA 98052. JIMMY J. WILLIAMS - P.O. BOX 787, MCALESTER, OK 74502. WILLIAM D. SCHNEIDER SR - 208 S. AKARD ST, RM 2858, DALLAS, TX 75202. RICHARD J. CATARUNO - 80 CITY SQUARE, BOSTON, MA 02129. PATRICIA COCHRAN - PO BOX 295, MCARTHUR, CA 96056. PAUL V. STAHLIN - 425 MAIN STREET, CHESTER, NJ 07930. F. CARTER HEIM - 1997 ANNAPOLIS EXCHANGE PKWY, STE 310, ANNAPOLIS, MD 21401 HENRY KEIZER - 345 PARK AVENUE, 40TH FL, NEW YORK, NY 10154. JEFFERY R. HOOPS - 5 TIMES SQUARE, NEW YORK, NY 10036. RODNEY M. HARANO - 700 BISHOP ST, STE 1040, HONOLULU, HI 96813. MARK L. HELDEBRAND - 3815 RIVER CROSSING PKWY, STE 300, INDIANAPOLIS, IN 10036. FORM 990, PART XI; 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 DE 501(c)(6) N/A N/A 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 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 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 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 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 AICPA POLITICAL ACTION COMMITTEE 220 LEIGH FARM ROAD DURHAM NC 22707 132937976 CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE DC 527 N/A SHARED SERVICES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 134138330 MANAGE SHARED SERVICES BETWEEN AICPA AND STATE SOCIETIES DE N/A ROYALTIES -33072 55652 0 0 CPA2BIZ INC 1211 FIFTH AVENUE NEW YORK NY 10036 223731549 INTERNET PORTAL MARKETING DE N/A C 583187 12566205 0.59780 1 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 CPA2BIZ INC A 1529487 CPA2BIZ INC D 4344285 CPA2BIZ INC L 15204861 CPA2BIZ INC M CPA2BIZ INC N