2022-09-09T10:15:33-05:00 2021-12-31 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2021-01-01 136169602 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION AMER 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 TIMOTHY LASPALUTO ASST TREASURER 9194024500 2022-09-08 1 TIMOTHY LASPALUTO 999009999 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2022-09-06 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z TIMOTHY LASPALUTO 220 LEIGH FARM ROAD DURHAM NC 277078110 3801369 0 X WWW.AICPA.ORG X 1922 DC TO ADVANCE THE SCIENCE OF ACCOUNTANCY AND TO DEVELOP AND IMPROVE ACCOUNTANCY EDUCATION THROUGH PROGRAMS FOCUSING ON CULTURAL DIVERSITY IN THE ACCOUNTING PROFESSION, ETHICAL BUSINESS BEHAVIOR AND FINANCIAL LITERACY, AMONG OTHER PROGRAMS. 11 11 0 0 0 0 1064440 966088 0 0 298739 459733 0 0 1363179 1425821 1837312 2984082 0 0 0 0 0 0 140208 301496 434474 2138808 3418556 -775629 -1992735 13346405 13398999 605164 1784558 12741241 11614441 X TO ADVANCE THE SCIENCE OF ACCOUNTANCY AND TO DEVELOP AND IMPROVE ACCOUNTANCY EDUCATION THROUGH PROGRAMS FOCUSING ON CULTURAL DIVERSITY IN THE ACCOUNTING PROFESSION, ETHICAL BUSINESS BEHAVIOR AND FINANCIAL LITERACY, AMONG OTHER PROGRAMS. 0 0 936683 735828 ACCOUNTING EDUCATION AND RESEARCH: THE FOUNDATION PROVIDES SCHOLARSHIPS TO ACCOUNTING PHD STUDENTS TO HELP ADDRESS THE SHORTAGE OF PHD ACCOUNTING FACULTY AT COLLEGES AND UNIVERSITIES. MORE THAN 100 ADS PROGRAM SCHOLARS ENROLLED IN ACCOUNTING DOCTORAL PROGRAMS ACROSS THE UNITED STATES.THE AICPA FOUNDATION TWO-YEAR TRANSFER SCHOLARSHIP WAS ESTABLISHED IN 2013. THIS AWARD PROVIDES FINANCIAL ASSISTANCE TO STUDENTS AT TWO-YEAR COLLEGES STUDYING BUSINESS, ACCOUNTING, FINANCE OR ECONOMICS WITH A DECLARED INTENT TO MAJOR IN ACCOUNTING AT A FOUR-YEAR COLLEGE OR UNIVERSITY. RECIPIENTS OF THE JOHN L. CAREY SCHOLARSHIP PROGRAM ARE GIVEN FINANCIAL ASSISTANCE FOR THE PURSUIT OF GRADUATE ACCOUNTING STUDY. THE JUDICIAL COLLEGE PROGRAM SERVES TO INFORM AND EDUCATE JUSTICES ON CURRENT ACCOUNTING AND AUDITING ISSUES.THE ACCOUNTING PROGRAM FOR BUILDING THE PROFESSION IS AN EFFORT TO TRAIN HIGH SCHOOL EDUCATORS TO TEACH ADVANCED ACCOUNTING COURSES, WITH A LONG TERM GOAL OF ACHIEVING THE COLLEGE BOARD'S APPROVAL OF A HIGH SCHOOL CURRICULUM AND EXAMINATION THAT IS ACCREDITED FOR ADVANCED PLACEMENT. 2248254 2248254 THE AICPA MINORITY ACCOUNTING SCHOLARSHIPS PROVIDE FINANCIAL AWARDS TO OUTSTANDING MINORITY STUDENTS SHOWING SIGNIFICANT POTENTIAL TO BECOME CPAS. THE AICPA ACCOUNTING SCHOLARS DEVELOPMENT PROGRAM INCREASES RISING MINORITY SOPHOMORE COMMUNITY COLLEGE STUDENTS AWARENESS OF CAREERS IN ACCOUNTING, IMPROVES THEIR FINANCIAL LITERACY SKILLS AND GUIDES THEM THROUGH THE PROCESS OF TRANSFERRING TO INSTITUTIONS THAT OFFER DEGREE PROGRAMS THAT MEET THE EDUCATIONAL REQUIREMENTS FOR CPA LICENSING.THE FOUNDATION'S MINORITY DOCTORAL FELLOWSHIP PROGRAM ENSURES THAT CPAS OF DIVERSE BACKGROUNDS ARE VISIBLE IN COLLEGE AND UNIVERSITY CLASSROOMS AND SERVE AS ROLE MODELS AND MENTORS TO YOUNG PEOPLE WHO ARE PLANNING THEIR EDUCATION AND CAREERS.THE GRANTS FOR MSIS (SPECIFICALLY HBCUS AND HSIS) WILL HELP TO UPGRADE TECHNOLOGY. THESE GRANTS WOULD BE TARGETED INVESTMENTS THAT WOULD ENABLE MSIS TO FILL BASIC INFRASTRUCTURAL NEEDS, LIKE HAVING A SET OF LAPTOPS FOR A CLASSROOM, PROJECTORS IN CLASSROOMS, AND POSSIBLY HAVING A SMART BOARD IN THE CLASSROOM, WHICH BETTER SUPPORTS THE STUDENT'S ACCOUNTING EDUCATION AND PREPAREDNESS FOR THE CPA EXAM.THE NATIONAL SOCIETY OF BLACK CPAS IS LASER-FOCUSED ON INCREASING THE NUMBER OF BLACK CPAS. THE CPA BREAKTHROUGH ENCOMPASSES STUDY METHODS TO ENHANCE THE SKILLS OF BLACK STUDENTS BY PROVIDING PROFESSORS WITHIN THEIR COMMUNITY TO HELP STUDENTS PREPARE AND OBTAIN THEIR CPA LICENSURE.THE CENTER FOR ACCOUNTING DIVERSITY HBCU GRADUATE ACCOUNTING FELLOWSHIP PROGRAM AIMS TO PROVIDE FUNDING FOR MINORITY STUDENTS THAT ARE PURSUING GRADUATE ACCOUNTING EDUCATION AT THE SEVEN HISTORICALLY BLACK COLLEGES AND UNIVERSITIES (HBCU) THAT PROVIDE THE MASTER'S IN ACCOUNTING DEGREE. THIS PROGRAM IS UNIQUE AS IT PROVIDES ECONOMIC EMPOWERMENT TO THE STUDENT AND ENHANCES THE INSTITUTIONAL VIABILITY OF INSTITUTIONS THAT ARE SOMETIMES OVERLOOKED FOR PROGRAMMATIC FUNDING. THE BETA ALPHA PSI DIVERSITY, EQUITY & INCLUSION STUDENT MEMBERSHIP SCHOLARSHIP OFFERS MINORITY STUDENTS (BLACK, LATINO AND NATIVE AMERICAN) WHO QUALIFY FOR MEMBERSHIP IN BETA ALPHA PSI TO HAVE ACCESS TO PROGRAMS OFFERED BY THEIR PROFESSIONAL PARTNERS AND TO OFFSET THE COSTS ASSOCIATED WITH OUR DEI EFFORTS TO HELP OPEN DOORS TO NETWORK AND WITH OTHER STUDENTS ACROSS THE US AND INTERNATIONALLY AT THEIR REGIONAL AND ANNUAL MEETINGS. 3184937 1 1 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NC NY X TIMOTHY LASPALUTO 9194024500 220 LEIGH FARM ROAD DURHAM NC 27707 BRIDGET KAIGLER TRUSTEE 0.30 X 0 0 0 BRUCE BEHN BOARD LIAISON 0.30 1.50 X 0 0 0 EDUARDO JORDAN TRUSTEE 0.30 X 0 0 0 ERNIE ALMONTE PRESIDENT 0.30 X X 0 0 0 GUIDO GEERTS TRUSTEE 0.30 X 0 0 0 JENNIFER BRIGGS TRUSTEE (OUTGONG) 0.30 X 0 0 0 JESSICA CORMIER TRUSTEE 0.30 X 0 0 0 JESSICA MCCLAIN TRUSTEE 0.30 X 0 0 0 JINA ETIENNE TRUSTEE 0.30 X 0 0 0 JOHN SCHIFFMAN TRUSTEE (OUTGONG) 0.30 X 0 0 0 LOUIS GRIEGO TRUSTEE 0.30 X 0 0 0 PAULA THOMAS TRUSTEE/TREASURER 0.30 X X 0 0 0 ROBERT MCKOY TRUSTEE 0.30 X 0 0 0 JOANNE FIORE SECRETARY (OUTGOING) 0.30 40.00 X 0 340127 31925 TIMOTHY LASPALUTO ASSISTANT TREASURER 0.30 40.00 X 0 345679 55645 MICHAEL DECKER SECRETARY 0.30 40.00 X 0 371027 73037 0 1056833 160607 0 0 1 0 0 152400 813688 966088 138741 138741 2696540 2375548 320992 320992 320992 1425821 0 0 459733 1453082 1453082 1531000 1531000 21946 21946 18186 18186 297964 151648 38527 107789 17258 9256 8002 2515 2400 115 37905 37551 354 OTHER EXPENSES 38700 0 6281 32419 3418556 3184937 93411 140208 178345 250000 4045165 2738125 7850693 9090669 1244686 1308769 27516 11436 13346405 13398999 50913 1475518 422843 150000 131408 159040 605164 1784558 X 10828767 10198053 1912474 1416388 12741241 11614441 13346405 13398999 -1992735 865935 0 X X 0 1 X 1 0 X 755287 1034371 1036158 1064441 966088 4856345 755287 1034371 1036158 1064441 966088 4856345 1244271 3612074 132424 161943 207140 165720 138741 805968 5662313 0.63790 0.52590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 0 GLOBAL EQUITY LONG- ONLY FUND LP 1308769 F 1308769 X 2475374 865935 201804 1067739 1407635 18186 18186 1425821 3602174 201804 201804 3400370 18186 18186 3418556 PART IV, LINE 2B: THE JUDICIAL COLLEGE PROGRAM SERVES TO INFORM AND EDUCATE JUDGES ON CURRENT ACCOUNTING AND AUDITING ISSUES. ON AUGUST 1, 2008, THE FOUNDATION ENTERED INTO AN AGREEMENT WITH THE AICPA'S JUDICIARY SUBCOMMITTEE TO ACT AS AN AGENT ON BEHALF OF THE JUDICIAL COLLEGE PROGRAM IN THE COLLECTION OF CONTRIBUTIONS FROM MEMBERS OF THE JUDICIAL COLLEGE PROGRAM AND IN THE PAYMENT OF CERTAIN OPERATING EXPENSES AS DIRECTED BY THE JUDICIARY SUBCOMMITTEE. AS OF DECEMBER 31, 2021, AND 2020, THE FOUNDATION MAINTAINED A BALANCE OF $159,040 AND $131,408, RESPECTIVELY, REPRESENTING CONTRIBUTIONS IN EXCESS OF OPERATING EXPENSE DISBURSEMENTS, WHICH ARE REFLECTED IN ACCOUNTS PAYABLE AND OTHER LIABILITIES ON THE STATEMENTS OF FINANCIAL POSITION. PART X, LINE 2: THE FOUNDATION HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2021 AND 2020. THE FOUNDATION'S U.S. FEDERAL INCOME TAX RETURNS PRIOR TO DECEMBER 31, 2018 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, 2021, THE FOUNDATION DID NOT RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS. 1 HOWARD UNIVERSITY 2400 SIXTH STREET NW WASHINGTON DC 20059 530204707 501(C)(3) 80000 0 SUPPORT OF ACCOUNTING DEVELOPMENT THE PHD PROJECT ASSOCIATION 3 CHESTNUT RIDGE RD MONTVALE NJ 07645 202610773 501(C)(3) 50000 0 DOCTORAL PROGRAM FOR MINORITY ACCOUNTING DEVELOPMENT NATIONAL SOCIEITY OF BLACK CPAS 2828 N CENTRAL AVE STE 1000 PHOENIX AZ 85004 851347746 501(C)(3) 405000 0 SPONSORSHIP BETA ALPHA PSI 220 LEIGH FARM ROAD DURHAM NC 27707 237046830 501(C)(3) 54500 0 SPONSORSHIP NORTH CAROLINA A&T STATE UNIVERSITY 1601 EAST MARKET STREET GREENSBORO NC 27411 566000007 501(C)(3) 225000 0 SUPPORT OF ACCOUNTING DEVELOPMENT BOWIE STATE UNIVERSITY 14000 JERICHO PARK RD BOWIE MD 20715 526002033 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT WEST VIRGINIA STATE UNIVERSITY PO BOX 1000 INSTITUTE WV 25112 556019228 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT UNIVERSITY OF NORTH TEXAS 155 UNION CIR305219 DENTON TX 76203 756002149 501(C)(3) 15000 0 SUPPORT OF ACCOUNTING DEVELOPMENT CALIFORNIA STATE UNIVERSITY STANISLAUS ONE UNIVERSITY CIRCLE TURLOCK CA 95382 770207337 501(C)(3) 25000 0 SUPPORT OF ACCOUNTING DEVELOPMENT SOUTH CAROLINA STATE UNIVERSITY 300 COLLEGE STREET ORANGEBURG SC 29117 237113930 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT MORGAN STATE UNIVERSITY 1700 EAST COLD SPRING LANE BALTIMORE MD 21251 237089143 501(C)(3) 25000 0 SUPPORT OF ACCOUNTING DEVELOPMENT FAYETTEVILLE STATE UNIVERSITY 1200 MURCHISON ROAD FAYETTEVILLE NC 28301 561238736 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT JACKSON STATE UNIVERSITY 1400 J R LYNCH STREET JACKSON MS 39217 237061115 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT FLORIDA A&M UNIVERSITY 500 ROBERT TRUDIE PERKINS WAY TALLAHASSEE FL 32306 596175096 501(C)(3) 25000 0 SUPPORT OF ACCOUNTING DEVELOPMENT PRAIRIE VIEW A&M UNIVERSITY 700 UNIVERSITY DRIVE PRAIRIE VIEW TX 77445 746001078 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT LINCOLN UNIVERSITY 1570 BALTIMORE PIKE LINCOLN PA 19352 231352655 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT VIRGINIA STATE UNIVERSITY 1 HAYDEN DRIVE BOX 9047 PETERSBURG VA 23803 546001811 501(C)(3) 12000 0 SUPPORT OF ACCOUNTING DEVELOPMENT FLORIDA INTERNATIONAL UNIVERSITY 11200 SW 8TH STREET MIAMI FL 33199 237047106 501(C)(3) 11000 0 SUPPORT OF ACCOUNTING DEVELOPMENT ELIZABETH CITY STATE UNIVERSITY 1704 WEEKSVILLE ROAD ELIZABETH CITY VA 27909 561047680 501(C)(3) 25000 0 SUPPORT OF ACCOUNTING DEVELOPMENT CALIFORNIA STATE UNIVERSITY FULLERTON 800 N STATE COLLEGE BLVD FULLERTON CA 92831 330567945 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT HUSTON TILLOTSON UNIVERSITY 900 CHICON STREET AUSTIN TX 78702 741180151 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT TEXAS SOUTHERN UNIVERSITY 3100 CLEBURNE RD HOUSTON TX 77004 741620415 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT JARVIS CHRISTIAN COLLEGE US HWY 80 EAST PR 7631 HAWKINS TX 75765 750995027 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT UNIVERSITY OF ARKANSAS AT PINE BLUFF 1200 NORTH UNIVERSITY DRIVE PINE BLUFF AR 71601 716010030 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT GRAMBLING STATE UNIVERSITY 403 MAIN STREET GRAMBLING LA 71245 726000751 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT ALABAMA AGRICULTURAL AND MECHANICAL UNIVERSITY 4900 MERIDIAN ST HUNTSVILLE AL 38511 464776909 501(C)(3) 30000 0 SUPPORT OF ACCOUNTING DEVELOPMENT 27 ACCOUNTING DOCTORAL SCHOLARSHIPS 25 325000 ACCOUNTING MINORITY SCHOLARSHIPS 90 443500 ACCOUNTING MINORITY DOCTORAL FELLOWSHIPS 25 300000 JOHN CAREY SCHOLARSHIPS 6 27500 2 YEAR TRANSFER 19 95000 AICPA HIGH SCHOOL SCHOLARSHIPS 10 20000 SCHOLARSHIP FOR FUTURE CPAS 25 125000 WILLIAM (BILL) EZZELL SCHOLARSHIP 5 50000 AWSCPA SCHOLARSHIP 4 20000 STUDENT HARDSHIP GRANT 25 50000 CPA EXAM SCHOLARSHIP 50 75000 PART I, LINE 2: AICPA FELLOWSHIP FOR MINORITY DOCTORAL STUDENTS - INDIVIDUALS MUST COMPLETE AN APPLICATION FORM, SEND AN OFFICIAL ACADEMIC TRANSCRIPT FROM EACH INSTITUTION FROM WHICH THEY RECEIVED A DEGREE, AND PROVIDE TWO CONFIDENTIAL REFERENCES. TO BE ELIGIBLE THE APPLICANTS MUST MEET THE FOLLOWING REQUIREMENTS: O A) APPLIED TO A DOCTORAL PROGRAM AND AWAITING WORD ON ACCEPTANCE; B) BEEN ACCEPTED INTO A DOCTORAL PROGRAM; OR C) ALREADY MATRICULATED IN A DOCTORAL PROGRAM AND PURSUING APPROPRIATE COURSEWORK O EARNED A MASTER'S DEGREE AND/OR COMPLETED AT LEAST 3 YEARS OF FULL-TIME EXPERIENCE IN THE ACCOUNTING PRACTICE O MINORITY STUDENT OF BLACK OR AFRICAN AMERICAN; HISPANIC OR LATINO; OR NATIVE AMERICAN ETHNICITY O ATTEND SCHOOL ON A FULL-TIME BASIS AND PLAN TO REMAIN ENROLLED FULL-TIME UNTIL ATTAINING DOCTORAL DEGREE O AGREE NOT TO WORK FULL-TIME IN A PAID POSITION OR ACCEPT RESPONSIBILITY FOR TEACHING MORE THAN ONE COURSE PER SEMESTER AS A TEACHING ASSISTANT, OR DEDICATE MORE THAN ONE QUARTER OF MY TIME AS A RESEARCH ASSISTANT O CPA OR PLAN TO PURSUE THE CPA CREDENTIAL O U.S. CITIZEN OR PERMANENT RESIDENT (GREEN CARD HOLDER) AICPA SCHOLARSHIP FOR MINORITY ACCOUNTING STUDENTS - APPLICATIONS ARE REVIEWED AND RANKED BY A TASK FORCE OF MORE THAN 70 CPA VOLUNTEERS. RECIPIENT SELECTION IS BASED ON ACADEMIC ACHIEVEMENT; DEMONSTRATION OF LEADERSHIP AND VOLUNTEERISM; AND OVERALL COMMITMENT TO BECOMING A LICENSED CPA PROFESSIONAL. JOHN CAREY SCHOLARSHIP - APPLICATIONS ARE REVIEWED AND RANKED BY A TASK FORCE OF MORE THAN 70 CPA VOLUNTEERS. FIVE SCHOLARSHIPS ARE AWARDED ANNUALLY BASED ON ACADEMIC ACHIEVEMENT, DEMONSTRATION OF LEADERSHIP AND VOLUNTERISM, AND OVERALL COMMITMENT TO BECOMING AN LICENSED CPA PROFESSIONAL. AICPA TWO YEAR TRANSFER SCHOLARSHIP: APPLICATIONS ARE REVIEWED AND RANKED BY A TASK FORCE MORE THAN 70 CPA VOLUNTEERS. 25 SCHOLARSHIPS ARE AWARDED ANNUALLY BASED ON ACADEMIC ACHIEVEMENT, DEMONSTRATION OF LEADERSHIP AND VOLUNTERISM, AND OVERALL COMMITMENT TO BECOMING A LICENSED CPA PROFESSIONAL. AICPA FOUNDATION HIGH SCHOOL SCHOLARSHIP THIS SCHOLARSHIP OFFERS FINANCIAL ASSISTANCE TO HIGH SCHOOL SENIORS WHO ARE ATTENDING AN ACCREDITED TWO OR FOUR-YEAR COLLEGE OR UNIVERSITY IN THE FALL AND PLAN TO MAJOR IN ACCOUNTING. THEY MUST HAVE TAKEN AN ADVANCED ACCOUNTING COURSE TAUGHT BY AN APBP TRAINED EDUCATOR AND HAVE MAINTAINED A GPA OF AT LEAST 3.0 (ON A 4.0 SCALE). SCHOLARSHIPS FOR FUTURE CPAS THIS SCHOLARSHIP AWARD PROVIDES FINANCIAL ASSISTANCE TO UNDERGRADUATE OR GRADUATE DEGREE STUDENTS INTERESTED IN PURSUING THE CPA LICENSE AFTER GRADUATION. RECIPIENTS WILL BE CONSIDERED BASED ON THEIR OVERALL POTENTIAL AND COMMITMENT TO BECOMING LICENSED CPA PROFESSIONALS AFTER GRADUATION. APPLICANTS MUST BE ENROLLED AS FULL-TIME STUDENTS AND BE U.S. CITIZENS OR PERMANENT RESIDENTS. AWSCPA SCHOLARSHIP THIS AWARD PROVIDES FINANCIAL ASSISTANCE TO OUTSTANDING WOMEN STUDENTS MAJORING IN ACCOUNTING OR AN ACCOUNTING-RELATED FIELD. THE AICPA FOUNDATION, THE AICPA'S WOMEN'S INITIATIVES EXECUTIVE COMMITTEE AND ITS AWSCPA TASK FORCE SPONSOR THE AWSCPA SCHOLARSHIP AWARD TO SUPPORT THE SUCCESS OF WOMEN IN THE ACCOUNTING PROFESSION. WILLIAM (BILL) EZZELL SCHOLARSHIP THIS SCHOLARSHIP IS AN ANNUAL AWARD TO FIVE RECIPIENTS EACH YEAR. THIS IS A ONE-TIME-RECEIPT AWARD; IT MAY ONLY BE AWARDED TO AN INDIVIDUAL ONCE DURING THEIR DOCTORAL PROGRAM. STUDENT HARDSHIP GRANT THIS GRANT PROVIDES UP TO $2,000 TO 25 STUDENTS WHO HAVE EXPERIENCED MONETARY HARDSHIP AS A RESULT OF THE COVID-19 PANDEMIC TO ASSIST WITH EDUCATIONAL RELATED EXPENSES (E.G. TUITION AND BOOKS). CPA EXAM SCHOLARSHIP THIS SCHOLARSHIP WAS CREATED TO ASSIST STUDENTS AND CPA CANDIDATES WITH SOME OF THE COSTS ASSOCIATED WITH TAKING THE CPA EXAM. AT LEAST 50 EXTRAORDINARY APPLICANTS WILL BE PAID UP TO $1,500 IN A LUMP SUM TO REIMBURSE FOR EXAM FEES AND CPA EXAM PREPARATORY COURSES. APPLICANTS MUST PROVIDE A COPY OF NOTICE TO SCHEDULE (NTS) FOR AT LEAST ONE SECTION OF THE CPA EXAM AND A COPY OF THE RECEIPT FOR PAYMENT OF EXAM APPLICATION FEES. FOR REIMBURSEMENT OF CPA EXAM PREPARATORY COURSES/MATERIALS, APPLICANTS MUST PROVIDE PROOF OF PURCHASE WITH THEIR APPLICATION. 0 1 0 0 0 0 0 0 0 MICHAEL DECKER SECRETARY 0 300894 0 41651 0 28482 0 30925 0 29583 0 431535 0 0 TIMOTHY LASPALUTO ASSISTANT TREASURER 0 278434 0 42496 0 24749 0 34725 0 27614 0 408018 0 28500 JOANNE FIORE SECRETARY (OUTGOING) 0 262223 0 41384 0 36520 0 30925 0 1000 0 372052 0 29000 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS ARE AICPA BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT AND APPOINTED MEMBERS SHALL CONSTITUTE THE FOUNDATION'S BOARD OF TRUSTEES. THE AICPA SHALL APPOINT A SECRETARY AND ASSISTANT TREASURER TO THE FOUNDATION. THESE PERSONS SHALL BE STAFF PERSONS OF THE AICPA AND WILL BE DEEMED OFFICERS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B EVERY MEMBER OF THE AICPA FOUNDATION SHALL BE ENTITLED TO ATTEND ALL MEETINGS OF THE FOUNDATION AND TO CAST A VOTE UPON MATTERS BROUGHT BEFORE SUCH MEETING. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT CPA TAX PROFESSIONAL PREPARES FORM 990. BOARD MEMBERS FEEL THAT THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE TREASURER OF THE FOUNDATION AND ANOTHER FOUNDATION BOARD MEMBER REVIEW THE FORM 990 BEFORE FILING. IN ADDITION, THE AICPA AUDIT COMMITTEE EVALUATES THE PERSON OR FIRM HIRED TO PREPARE AND FILE THE RETURN. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION 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 AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE OF THE AICPA IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT. 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 220 LEIGH FARM ROAD DURHAM NC 27707 130432265 MEMBERSHIP ORG FOR THE ACCOUNTING PROFESSION DC 501(C)(6) N/A 0 AICPA BENEVOLENT FUND 220 LEIGH FARM ROAD DURHAM NC 27707 136168775 PROVIDE FINANCIAL ASSISTANCE TO NEEDY MEMBERS OF AICPA NY 501(C)(3) 509(A)(2) AICPA 1 AICPA POLITICAL ACTION COMMITTEE 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 SAME AS AICPA CA AICPA 1 CPACOM 1345 AVE OF THE AMERICAS NEW YORK NY 10019 223731549 INTERNET PORTAL MARKETING DE N/A C 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS N 201804 FMV AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS C 152400 FMV