2025-04-10T17:28:30-05:00 2024-05-31 580692043 MAULDIN & JENKINS LLC 1401 MANATEE AVE W STE 1200 BRADENTON FL 34205 990 2023-06-01 396030166 AMERICAN ACCOUNTING ASSOCIATION AMER 9419217747 9009 TOWN CENTER PARKWAY LAKEWOOD RANCH FL 342024165 YVONNE L HINSON CHIEF EXECUTIVE OFFICER 3364070161 2025-03-29 1 1 BRIAN CARTER P00536712 9417474483 2025-03-29 2023 2025-03-06 01:10:19Z YVONNE L HINSON 9009 TOWN CENTER PARKWAY LAKEWOOD RANCH FL 342024165 9711642 0 X AAAHQ.ORG X 1935 IL THE AMERICAN ACCOUNTING ASSOCIATION PROMOTES WORLDWIDE EXCELLENCE IN ACCOUNTING EDUCATION, RESEARCH AND PRACTICE. THE ASSOCIATION HOSTS MEETINGS, CONFERENCES AND CONSORTIA RELATING TO VARIOUS ACCOUNTING EDUCATION TOPICS. THE ASSOCIATION ALSO PUBLISHES A COLLECTION OF PEER-REVIEWED WIDELY-RECOGNIZED WORLD CLASS JOURNALS. 12 12 38 250 72720 46011 879075 1030073 8542972 8290700 177418 390869 0 0 9599465 9711642 224923 252580 0 0 3596252 3204270 0 0 0 5847813 5725466 9668988 9182316 -69523 529326 13232772 13567820 3704594 3510316 9528178 10057504 X TO PROVIDE AND PROMOTE EDUCATIONAL SUPPORT IN ACCOUNTING EDUCATION, RESEARCH AND PRACTICE. 0 0 4273504 129697 2888907 ANNUAL MEETING FOR MEMBERS, CONFERENCES & CONSORTIA RELATING TO VARIOUS ACCOUNTING EDUCATION TOPICS 310252 112217 COMMITTEE MEETINGS AND PROGRAMS TO RESEARCH VARIOUS ACCOUNTING-RELATED TOPICS, TO EDUCATE ACCOUNTING PROFESSORS AND TO RECOGNIZE OUTSTANDING EDUCATORS 1701550 10488 3009065 THE ASSOCIATION PUBLISHES 17 JOURNALS, 16 NEWSLETTERS, AND OTHER PUBLICATIONS, INCLUDING A WEB SITE FOR DISSEMINATION OF INFORMATION TO MEMBERS/SUBSCRIBERS 747639 178 2320008 MISCELLANEOUS MEMBER AND SUBSCRIBER SUPPORT SERVICES 747639 178 2320008 7032945 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 1 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 74 0 38 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IL FL X YVONNE L HINSON 9419217747 9009 TOWN CENTER PARKWAY LAKEWOOD RANCH FL 342024165 MARK TAYLOR PRESIDENT 5.00 X X 0 0 0 AUDREY A GRAMLING PRESIDENT - ELECT 5.00 X X 0 0 0 MARK C DAWKINS PAST PRESIDENT 5.00 X X 0 0 0 ANNE FARRELL VICE PRESIDENT - FINANCE 5.00 X X 0 0 0 MARGARET H CHRIST VICE PRESIDENT, FINANCE-EL 5.00 X X 0 0 0 SARAH MCVAY VICE PRESIDENT - RESEARCH 5.00 X X 0 0 0 NATALIE T CHURYK VICE PRESIDENT - EDUCATION 5.00 X X 0 0 0 LINDA M PARSONS DIRECTOR - FOCUSING ON MEM 5.00 X 0 0 0 CRISTINA FLORIO DIRECTOR - FOCUSING ON INT 5.00 X 0 0 0 TIMOTHY J RUPERT DIRECTOR - FOCUSING ON SEG 5.00 X 0 0 0 BETTE M KOZLOWSKI DIRECTOR - FOCUSING ON ACA 5.00 X 0 0 0 NORMA R MONTAGUE INTERIM DIRECTOR-FOCUSING 5.00 X 0 0 0 YVONNE HINSON CEO 40.00 X 320563 0 36960 MICHELE MORGAN CFO 40.00 X 166255 0 11988 MARK VAN ZORN CIO 40.00 X 148803 0 41409 STEVE MATZKE SR DIRECTOR 40.00 X 164295 0 25250 ERLINDA LYNN JONES SR DIRECTOR 40.00 X 157795 0 38552 KAREN OSTERHELD SR DIRECTOR 40.00 X 164007 0 25651 1121718 0 179810 6 0 1 0 0 1030073 1030073 PUBLICATIONS 513120 3009065 3009065 MEMBERSHIP DUES 611710 2017575 2017575 OTHER PROGRAMS & FASB 611710 1804019 1756664 47355 ANNUAL MEETING 611710 1132243 1132243 SUBSCRIPTIONS 513120 302433 302433 25365 25365 8290700 390869 390869 9711642 8217980 72720 390869 25000 25000 205872 205872 21708 21708 725978 378455 347523 1761713 1213231 548482 106924 74075 32849 441010 276431 164579 168645 107900 60745 35450 35450 261192 217504 43688 38669 14609 24060 303406 225942 77464 44888 22802 22086 288689 240338 48351 2891023 2441201 449822 209966 80048 129918 71502 25293 46209 PRINTING AND PUBLICATIO 1079779 1060399 19380 BANK FEES 211899 182665 29234 EVENT COORDINATOR 90020 75154 14866 POSTAGE 73211 71774 1437 125772 72544 53228 9182316 7032945 2149371 0 9233634 9724871 631313 399896 426462 486914 2647 2533 386821 582039 3681258 1309691 2551895 2371567 13232772 13567820 262162 334360 2256005 2060447 1186427 1115509 3704594 3510316 X 8234439 8984137 1293739 1073367 9528178 10057504 13232772 13567820 529326 0 X X 0 1 X 1 0 X 580971 922614 1281090 879075 1030073 4693823 9627926 6573727 7267763 8494873 8217980 40182269 10208897 7496341 8548853 9373948 9248053 44876092 366588 176969 678667 925800 667438 2815462 0 366588 176969 678667 925800 667438 2815462 42060630 68525 17687 11707 177418 390869 666206 68525 17687 11707 177418 390869 666206 14500 22756 48914 48099 47011 181280 10291922 7536784 8609474 9599465 9685933 45723578 0.91990 0.93080 0.01460 0.00740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 106000 5000 111000 106000 106000 106000 106000 100000 6000 106000 100000 100000 1.00000 0 0 376934 376934 2508134 785469 1722665 796190 524222 271968 2371567 X 9719323 7681 7681 9711642 0 9711642 9195252 12936 12936 9182316 0 9182316 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUND IS TO FUND AWARDS AND GRANTS. PART X, LINE 2: THE ASSOCIATION IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW. THE ASSOCIATION IS REQUIRED TO PAY INCOME TAXES ON THE EXCESS OF REVENUES DERIVED FROM ACTIVITIES UNRELATED TO THE TAX-EXEMPT PURPOSE OF THE ASSOCIATION OVER THE RELATED EXPENSES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED MAY 31, 2024 AND 2023. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S., FLORIDA, AND ILLINOIS. PART XI, LINE 2D - OTHER ADJUSTMENTS: AAA FOUNDATION REPORTED SEPARATELY EIN: 93-3604876 7,681. PART XII, LINE 2D - OTHER ADJUSTMENTS: AAA FOUNDATION REPORTED SEPARATELY EIN: 93-3604876 12,936. 0 0 0 0 0 0 0 0 0 0 ACCOUNTING SCHOLAR/BEST PAPER AWARDS/TEACHING AND INNOVATION EUROPE 9 3320 CHECK BOOK ACCOUNTING SCHOLAR/DISSERTATION AWARD/BEST PAPER AWARDS MIDDLE EAST AND NORTH AFRICA 1 91 CHECK BOOK ACCOUNTING SCHOLAR/BEST PAPER AWARDS/TEACHING AND INNOVATION NORTH AMERICA - CANADA AND MEXICO 9 9820 CHECK BOOK ACCOUNTING SCHOLAR/DISSERTATION/BEST PAPER AWARDS/DISTINGUISHED CONTRIBUTION TO ACCOUNTING LITERATURE/OUTSTANDING SERVICE EAST ASIA AND THE PACIFIC 8 7578 CHECK BOOK ACCOUNTING SCHOLAR/BEST PAPER AWARDS RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 4 787 CHECK BOOK ACCOUNTING SCHOLAR/BEST PAPER AWARDS SOUTH ASIA 1 56 CHECK BOOK ACCOUNTING SCHOLAR/BEST PAPER AWARDS SUB-SAHARAN AFRICA 1 56 CHECK BOOK 0 0 0 0 0 0 1 THE PHD PROJECT THREE CHESTNUT RIDGE RD MONTVALE NJ 07645 202610773 501(C)(3) 25000 0 DONATION 1 0 ACCOUNTING LITERATURE AWARD 1 250 BARBARA D MERINO AWARD 2 1000 BEST CASE AWARD 2 1000 BEST DISCUSSANT AWARD 1 500 BEST MANUSCRIPT AWARD 10 2875 BEST PAPER AWARDS 27 10578 CATHERINE BANKS DISRUPTOR AWARD 1 5000 DISSERTATION AWARDS 7 9250 IMPACT ON MANAGEMENT ACCOUNTING AWARD 3 2000 INNOVATION IN ACCOUNTING EDUCATION AWARDS 4 8250 J MICHAEL AND MARY ANN COOK PRIZE 3 91500 KPMG MENTORING AWARD 1 1000 NON-MONETARY 30 24995 OUTSTANDING REVIEWER AWARD 14 3500 OUTSTANDING SERVICE 2 5050 PHD TRAVEL GRANT/SCHOLARSHIP 1 750 RESEARCH AWARD 12 7750 TEACHING AWARD 7 14500 TEACHING INNOVATION AWARD 5 6000 WILDMAN MEDAL 4 7500 PART I, LINE 2: AWARDS ARE MADE AS RECOGNITION FOR MAJOR CONTRIBUTIONS OR ACCOMPLISHMENTS WITHIN THE ACCOUNTING ACADEMY; THEY OFTEN INCLUDE A PHYSICAL COMPONENT (PLAQUE, MEDAL, ETC.) AND SOME INCLUDE A FINANCIAL AWARD. EXAMPLES INCLUDE: THE WILDMAN AWARD, ACCOUNTING EDUCATION, OUTSTANDING SERVICE, INNOVATIONS IN ACCOUNTING EDUCATION, THE AAA/COOK/DELOITTE PRIZE. EACH AWARD HAS A FORMALIZED NOMINATION AND SELECTION PROCESS THAT HAS BEEN DESIGNED WITH BOARD OVERSITE TO MEET THE ASSOCIATION'S AND DONORS' (IF APPLICABLE) INTENT. THE NOMINATION PROCESS SPECIFIES THE OBJECTIVES OF THE AWARD, THE CRITERIA THAT WILL BE USED TO SELECT THE AWARDEE, AND THE SPECIFICATIONS OF THE NOMINATION PROCESS. NOMINATIONS ARE COMPILED AND PROVIDED TO THE AWARD SELECTION COMMITTEE, WITH ADDITIONAL INFORMATION FROM THE CANDIDATES, IF SPECIFIED IN THE PROCEDURES. THE SELECTION COMMITTEE EVALUATES THE CANDIDATES AND SELECTS THE AWARDEE(S). X X X 0 0 0 0 0 0 0 0 0 YVONNE HINSON CEO 310563 0 10000 0 0 0 23139 0 13821 0 357523 0 0 0 ERLINDA LYNN JONES SR DIRECTOR 152795 0 5000 0 0 0 11396 0 27156 0 196347 0 0 0 MARK VAN ZORN CIO 148803 0 0 0 0 0 10416 0 30993 0 190212 0 0 0 KAREN OSTERHELD SR DIRECTOR 159007 0 5000 0 0 0 11830 0 13821 0 189658 0 0 0 STEVE MATZKE SR DIRECTOR 164295 0 0 0 0 0 11501 0 13749 0 189545 0 0 0 MICHELE MORGAN CFO 161255 0 5000 0 0 0 11988 0 0 0 178243 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE BY-LAWS OF THE ORGANIZATION IN SECTION III MEMBERSHIP - "ADMISSION TO THE ASSOCIATION SHALL BE SUBJECT TO SUCH CONDITIONS AS THE BOARD OF DIRECTORS MAY DETERMINE. THERE SHALL BE THREE CLASSES OF MEMBERSHIP: (1) REGULAR MEMBERS, (2) LIFE MEMBERS, AND (3) STUDENT MEMBERS. THE BOARD OF DIRECTORS HAS THE AUTHORITY TO CREATE MEMBERSHIP SUB-CATEGORIES BASED ON THE ORGANIZATION'S STRATEGY." "REGULAR MEMBERS AND LIFE MEMBERS ARE ELIGIBLE TO VOTE, HOLD OFFICES, AND PARTICIPATE IN ALL ACTIVITIES OF THE ASSOCIATION. STUDENT MEMBERS MAY PARTICIPATE IN ACTIVITIES OF THE ASSOCIATION, EXCEPT THEY MAY NOT VOTE IN ELECTIONS CONDUCTED BY THE ASSOCIATION, SERVE AS COMMITTEE MEMBERS, OR HOLD AN ELECTIVE OR APPOINTED OFFICE." FORM 990, PART VI, SECTION A, LINE 7A THE BY-LAWS OF THE ORGANIZATION IN SECTION VIII COUNCIL: "A COUNCIL SHALL ASSIST THE BOARD OF DIRECTORS IN GOVERNANCE OF THE ASSOCIATION. THE FUNCTIONS OF THE COUNCIL SHALL BE IN PART ADVISORY AND IN PART DECISION-MAKING, WITH DAY-TO-DAY DECISIONS MADE BY THE PRESIDENT, THE CEO, AND THE BOARD OF DIRECTORS. THE COUNCIL SHALL NORMALLY MEET AT A MINIMUM THREE TIMES A YEAR. MEMBERS OF THE COUNCIL SHALL BEGIN THEIR TERM AT THE CONCLUSION OF THE ANNUAL MEETING OF THE ASSOCIATION." FORM 990, PART VI, SECTION A, LINE 7B THE BY-LAWS OF THE ORGANIZATION IN SECTION X NOMINATION AND ELECTIONS PROCEDURES: "A LIST OF THE NOMINATIONS MADE BY THE COMMITTEE ON NOMINATIONS AND THE COUNCIL SHALL BE PUBLISHED APPROXIMATELY NINETY (90) DAYS PRIOR TO THE BEGINNING OF THE ELECTION. THE SLATE SHALL INCLUDE AT LEAST TWO NAMES FOR EACH POSITION. ADDITIONAL NOMINATIONS MAY BE MADE BY A PETITION SIGNED BY NOT LESS THAN ONE HUNDRED (100) MEMBERS OF THE ASSOCIATION SUBMITTED TO THE CEO AT LEAST FORTY-FIVE (45) DAYS PRIOR TO THE BEGINNING OF THE ELECTION. PERSONS SO NOMINATED MUST PREVIOUSLY HAVE AGREED TO SERVE IF ELECTED. THE MEMBERSHIP OF THE ASSOCIATION SHALL BE NOTIFIED PRIOR TO THE ELECTION OF THE NOMINATIONS MADE BY PETITION." FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE WILL REVIEW AND MAKE THE RECOMMENDATION TO THE CEO, WHO WILL SIGN OR APPOINT THE CFO TO SIGN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE AMERICAN ACCOUNTING ASSOCIATION'S CONFLICT OF INTEREST AND CODE OF ETHICS POLICIES ARE DISTRIBUTED TO THE CURRENT AND INCOMING BOARD OF DIRECTORS. IT IS REQUESTED THAT ALL BOARD MEMBERS COMPLETE AND RETURN THE CONFLICT OF INTEREST DISCLOSURE FORM. THIS PROCESS IS MONITORED UNTIL 100% COMPLIANCE IS OBTAINED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS ESTABLISHED BY A WRITTEN EMPLOYMENT CONTRACT WHICH IS APPROVED BY THE BOARD OR COMPENSATION COMMITTEE. COMPENSATION FOR THE CEO IS ESTABLISHED BY A WRITTEN EMPLOYMENT CONTRACT WHICH IS APPROVED BY THE BOARD OR COMPENSATION COMMITTEE. OTHER SALARIES ARE BASED ON COMPARABILITY DATA AND ARE REVIEWED DURING THE ANNUAL PERFORMANCE EVALUATION PROCESS. ANALYSIS OF THE TOTAL SALARY EXPENSE IS INCORPORATED INTO THE ANNUAL BUDGET PROCESS WHICH IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE PROVIDED UPON REQUEST. FORM 990, PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AMERICAN ACCOUNTING ASSOCIATION FOUNDATIONS 9009 TOWN CENTER PARKWAY LAKEWOOD RANCH FL 34202 933604876 SUPPORTING AND ADVANCING THE PROGRAMS OF THE AMERICAN ACCOUNTING ASSOCIATION FL 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0