2026-04-15T20:24:55-05:00 2025-05-31 333709623 COHNREZNICK ADVISORY LLC 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2024-06-01 221153915 NEW JERSEY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS NEWJ 9732264494 105 EISENHOWER PARKWAY 300 ROSELAND NJ 07068 AIYSHA JOHNSON CEO & EXECUTIVE DIRECTOR 9732264494 2026-04-15 1 1 LORI ROTHE YOKOBOSKY P01273422 9732283500 2026-04-07 2024 2025-03-06 01:10:19Z NJSCPA AIYSHA JOHNSON 105 EISENHOWER PARKWAY 300 ROSELAND NJ 07068 5261461 0 X WWW.NJCPA.ORG X 1898 NJ PROMOTE & MAINTAIN HIGH PROFESSIONAL & ETHICAL STANDARDS OF THE CPA IN THE STATE OF NJ; DEVELOP & IMPROVE ACCOUNTANCY EDUCATION; & PROTECT THE INTERESTS OF THE PUBLIC & SOCIETY. 18 17 39 2256 103958 0 0 0 4097678 4023700 52578 239641 425775 438691 4576031 4702032 0 0 0 0 2969800 3103798 0 0 0 1566872 1649208 4536672 4753006 39359 -50974 11713804 11295789 4233298 3728729 7480506 7567060 X THE MISSION OF THE NEW JERSEY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (SOCIETY OR NJCPA) IS TO SERVE THE NEEDS OF ITS MEMBERS. THE SOCIETY WILL PROMOTE AND MAINTAIN HIGH PROFESSIONAL AND ETHICAL STANDARDS OF THE CERTIFIED PUBLIC ACCOUNTANT IN THE STATE OF NEW JERSEY; DEVELOP AND IMPROVE ACCOUNTANCY EDUCATION; AND PROTECT THE INTERESTS OF THE PUBLIC AND MEMBERS OF THE SOCIETY. 0 0 LEGISLATIVE/REGULATORY PROGRAM: TO SUPPORT THE NJCPA'S MISSION TO PROTECT THE INTERESTS OF MEMBERS OF THE SOCIETY, THE NJCPA ADVOCATES FOR THE ACCOUNTING PROFESSION IN NEW JERSEY THROUGH THE GRASSROOTS EFFORTS OF MEMBERS AND THE INPUT PROVIDED BY THE SOCIETY'S TRENTON, NJ BASED LOBBYING FIRM. THE GOALS OF THE NJCPA'S LEGISLATIVE/REGULATORY PROGRAM ARE TO SUPPORT POSITIVE LEGISLATION THAT BENEFITS THE PROFESSION, THE BUSINESS COMMUNITY AND THE PUBLIC AT LARGE, WHILE FIGHTING UNFAIR LEGISLATION THAT WOULD HINDER THE ABILITY OF CPAS TO PRACTICE THEIR PROFESSION AND EFFECTIVELY SERVE THE CLIENTS AND BUSINESSES THEY WORK FOR. TO ACHIEVE ITS LEGISLATIVE/REGULATORY GOALS, THE NJCPA PURSUED SEVERAL TACTICS: 1) MAINTAINED ONGOING INTERACTION WITH KEY NJ LEGISLATORS AND ADMINISTRATION OFFICIALS TO ADVOCATE FOR KEY ISSUES, SUCH AS UPDATING NJ'S ACCOUNTANCY ACT AND REDUCING STATE TAXES ON BUSINESSES AND INDIVIDUALS. 2) ATTENDED 100% OF NJ STATE BOARD OF ACCOUNTANCY MEETINGS AND MET WITH STAFF FROM THE GOVERNOR'S APPOINTMENTS OFFICE TO ENCOURAGE THE APPOINTMENT OF NJCPA ENDORSED CPAS TO SERVE ON THE BOARD OF ACCOUNTANCY. 3) MAINTAINED KEY PERSON PROGRAM WITH COVERAGE OF 90% OF STATE LEGISLATORS.4) MAINTAINED ALLIANCES WITH OTHER BUSINESS ORGANIZATIONS THAT SHARE COMMON BUSINESS INTERESTS (E.G., NJ BUSINESS COALITION, NJ CHAMBER OF COMMERCE, NJ BUSINESS AND INDUSTRY ASSOCIATION) PEER REVIEW PROGRAM: TO SUPPORT THE NJCPA'S MISSION TO PROTECT THE INTERESTS OF THE PUBLIC AND PROMOTE AND MAINTAIN HIGH PROFESSIONAL AND ETHICAL STANDARDS, THE NJCPA'S PEER REVIEW PROGRAM PROMOTES QUALITY IN THE PERFORMANCE OF ACCOUNTING AND AUDITING ENGAGEMENTS. THE NJCPA ADMINISTERS THE NATIONAL PEER REVIEW PROGRAM OF THE AMERICAN INSTITUTE OF CPAS (AICPA), TO WHICH ABOUT 750 NEW JERSEY CPA FIRMS BELONG. PARTICIPATING FIRMS, WHICH ARE EXPECTED TO HAVE A PEER REVIEW EVERY THREE YEARS, RECEIVE INFORMATION REGARDING WHAT IS NECESSARY FOR A QUALITY ACCOUNTING AND AUDITING PRACTICE AND ARE EDUCATED ABOUT ESTABLISHING QUALITY CONTROL POLICIES AND PROCEDURES. FIRMS NOT IN COMPLIANCE MUST TAKE REMEDIAL, CORRECTIVE ACTIONS AS NEEDED TO IMPROVE THEIR PRACTICES. THE NJCPA PEER REVIEW PROGRAM CONDUCTED 280 REVIEWS FOR THE FILING PERIOD. THE AICPA ADMINISTRATIVE OVERSIGHT WAS PERFORMED IN DECEMBER 2024, WITH NO DEFICIENCIES NOTED AND CONCLUDING THAT THE NJCPA HAS COMPLIED WITH THE ADMINISTRATIVE PROCEDURES AND STANDARDS IN ALL MATERIAL RESPECTS AS ESTABLISHED BY THE AICPA PEER REVIEW BOARD MEMBER ENGAGEMENT: THE NJCPA'S MEMBER ENGAGEMENT INITIATIVES FOCUS ON CONTINUOUSLY IDENTIFYING, ATTRACTING, GROOMING AND MOTIVATING TALENTED AND COMMITTED MEMBER VOLUNTEERS IN ORDER TO MAINTAIN AND INCREASE MEMBER RETENTION, A DIVERSE VOLUNTEER POOL AND THE LEADERSHIP PIPELINE. THIS IS DONE THROUGH VARIOUS TACTICS INCLUDING A "CALL TO VOLUNTEER" ASKING MEMBERS TO LET US KNOW HOW THEY WOULD LIKE TO VOLUNTEER, EDUCATING MEMBERS ABOUT VOLUNTEER ACTIVITIES, EVALUATING THE VOLUNTEER EXPERIENCE, TRACKING VOLUNTEER ACTIVITY, CALLING MEMBERS INTERESTED IN VOLUNTEERING, AND MAKING RECOMMENDATIONS TO THE NOMINATING COMMITTEE FOR LEADERSHIP APPOINTMENTS. DURING THE FILING PERIOD, NJCPA LEADERS WERE REQUIRED TO ATTEND THE NJCPA CONVENTION AND EXPO FOR LEADERSHIP DEVELOPMENT TRAINING 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 26 0 1 39 1 1 1 0 0 0 0 0 0 0 X 18 17 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X GREG TONDI 9732264494 105 EISENHOWER PARKWAY SUITE 300 ROSELAND NJ 07068 AIYSHA JOHNSON CEO & EXECUTIVE DIRECTOR 57.00 3.00 X X 306593 16136 28687 AMY MACFAYDEN TRUSTEE 1.20 0.00 X 0 0 0 BRENT M ASHTON TRUSTEE 1.20 0.00 X 0 0 0 CATHERINE SYSLO TRUSTEE 1.20 0.00 X 0 0 0 CHRIS J SCHIFFER TRUSTEE 1.20 0.00 X 0 0 0 EDWARD G O'CONNELL PRESIDENT-IMMEDIATE PAST PRESIDENT 8.50 0.50 X X 0 0 0 GARY S MANNUZZA TRUSTEE 1.20 0.00 X 0 0 0 JOHN M SZCZOMAK PRESIDENT ELECT 8.50 1.00 X X 0 0 0 JUNE M TOTH PRESIDENT 13.00 1.50 X X 0 0 0 KATHERINE E ZECH SECRETARY 1.20 0.30 X X 0 0 0 KATHLEEN BERNARD TRUSTEE 1.20 0.00 X 0 0 0 MICHELE THEUERKAUF TRUSTEE 1.20 0.00 X 0 0 0 NICOLE M DEROSA TRUSTEE 1.20 0.00 X 0 0 0 PAULA M YOUNG TRUSTEE 1.20 0.00 X 0 0 0 RALPH J EVANGELISTA TREASURER 1.50 0.50 X X 0 0 0 ROBERT J VALAS TRUSTEE 1.20 0.00 X 0 0 0 SEAN D STEIN SMITH TRUSTEE 1.20 0.00 X 0 0 0 ZACHARY B COHEN TRUSTEE 1.20 0.00 X 0 0 0 GREG TONDI DIRECTOR OF FINANCE & ADMIN 43.50 3.50 X 135407 18465 28594 THERESA HINTON CHIEF OPERATING OFFICER 45.00 3.00 X 210130 15816 25746 DONALD MEYER CHIEF MARKETING OFFICER 43.00 2.00 X 206161 10850 16047 JAMES L HARDENBERG CHIEF LEARNING OFFICER EMERITUS 22.50 22.50 X 99647 99647 11816 JEFFREY KASZERMAN VP OF GOVERNMENT RELATIONS 40.00 0.00 X 143890 0 21796 JOSEPH M MIDDLETON DIRECTOR OF INFORMATION TECHNOLOGY 30.00 10.00 X 117509 39170 36613 RACHAEL BELL DIRECTOR OF CONTENT & COMMUNICATIONS 38.00 2.00 X 127346 15739 26283 1346683 215823 195582 7 0 1 0 0 MEMBERSHIP DUES 611600 3624845 3624845 PEER REVIEW FEES 541900 313907 313907 MEMBER EVENTS 611430 59865 59865 REFERRAL DIRECTORIES 513190 25083 25083 4023700 218991 218991 189118 189118 580079 559429 20650 20650 20650 ADVOCACY 900099 140615 140615 ONLINE ADVERTISING 541800 103958 103958 INSURANCE PROCEEDS 900099 5000 5000 249573 4702032 4169315 103958 428759 751249 1907409 152735 25158 267247 13956 100971 120000 19051 119199 41771 139530 90683 303367 55103 243925 99121 27211 BANK AND CREDIT CARD FE 111505 OUTSIDE SERVICE BUREAU 105979 PROFESSIONAL DUES 28442 DUES AND SUBSCRIPTIONS 20165 9229 4753006 1762392 972694 3697130 4478592 185418 129394 273466 206606 2082139 1749458 359688 332681 2815070 3039449 2620640 2136373 11713804 11295789 269261 171162 1307556 1131744 2656481 2425823 4233298 3728729 X 7480506 7567060 7480506 7567060 11713804 11295789 -50974 137528 0 X 0 1 X 1 0 0 0 0 3624845 268761 268761 502302 -233541 321471 162743 158728 1253490 1156047 97443 507178 430668 76510 332681 DUE TO AFFILIATED ENTITY 116183 LEASE LIABILITY 2309640 2425823 X 7263689 137528 2443180 2580708 4682981 19051 19051 4702032 7270307 2536352 2536352 4733955 19051 19051 4753006 PART X, LINE 2: GUIDANCE IN ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS STANDARD PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE STANDARD ALSO PROVIDES GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. THE NJCPA AND AFFILIATES HAVE CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WITHIN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE NJCPA AND AFFILIATES HAVE PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANISATION REVENUE 2,560,395. ELIMINATIONS -117,215. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANISATION EXPENSES 2,653,567. ELIMINATIONS -117,215. X X X X 0 0 0 AIYSHA JOHNSON CEO & EXECUTIVE DIRECTOR 288974 15209 14725 775 2894 152 17630 928 9708 512 333931 17576 0 0 THERESA HINTON CHIEF OPERATING OFFICER 195771 14735 8835 665 5524 416 12306 926 12006 904 234442 17646 0 0 DONALD MEYER CHIEF MARKETING OFFICER 194072 10214 8550 450 3539 186 12355 650 4106 216 222622 11716 0 0 JAMES L HARDENBERG CHIEF LEARNING OFFICER EMERITUS 91581 91581 5250 5250 2816 2816 5687 5687 1150 1150 106484 106484 0 0 JOSEPH M MIDDLETON DIRECTOR OF INFORMATION TECHNOLOGY 113324 37775 2138 713 2047 682 7303 2434 20833 6945 145645 48549 0 0 GREG TONDI DIRECTOR OF FINANCE & ADMIN 130116 17743 4708 642 583 80 7543 1029 17705 2414 160655 21908 0 0 RACHAEL BELL DIRECTOR OF CONTENT & COMMUNICATIONS 121764 15049 2537 314 3045 376 7765 960 16364 2023 151475 18722 0 0 JEFFREY KASZERMAN VP OF GOVERNMENT RELATIONS 137271 0 3000 0 3619 0 8240 0 14451 0 166581 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS THREE CLASSES OF MEMBERS: CPA MEMBER, AFFILIATE AND STUDENT. EACH CPA MEMBER IN GOOD STANDING PRESENT AT ANY OFFICIAL BUSINESS MEETING OF THE SOCIETY SHALL BE ENTITLED TO CAST ONE VOTE UPON ANY MATTER COMING BEFORE THE ASSEMBLY. VOTING BY PROXY IS PERMITTED. FORM 990, PART VI, SECTION A, LINE 7A THE NOMINATING COMMITTEE SHALL RENDER ITS REPORT, IN WRITING, TO THE SECRETARY AT LEAST NINETY-FIVE (95) DAYS PRIOR TO THE DATE OF THE ANNUAL MEETING. THE REPORT SHALL CONTAIN THE NAMES OF THE NOMINEES AND THE MEMBERS PRESENT AT THE MEETING AT WHICH THE SELECTIONS WERE MADE. THE SECRETARY SHALL SEND TO THE FELLOWS OF THE SOCIETY, A COPY OF THE REPORT OF THE NOMINATING COMMITTEE NOT LESS THAN NINETY (90) DAYS PRIOR TO THE DATE OF THE ANNUAL MEETING. TWO (2) PERCENT OF ANY CPA MEMBERS IN GOOD STANDING, CALCULATED BASED ON TOTAL MEMBERSHIP IN THE SOCIETY AT THE BEGINNING OF THE FISCAL YEAR, MAY SUBMIT ADDITIONAL NOMINATIONS BY PRESENTING A PETITION IN WRITING, ADDRESSED TO THE SECRETARY OF THE SOCIETY AND SIGNED BY THEM, WHICH PETITION MUST BE SERVED UPON THE SECRETARY IN PERSON OR SENT BY CERTIFIED MAIL NOT LESS THAN SEVENTY (70) DAYS PRIOR TO THE ANNUAL MEETING. AT THE ANNUAL MEETING, THE PRESIDENT SHALL CAUSE TO BE READ TO THE MEMBERS ALL NOMINATIONS MADE IN ACCORDANCE WITH THE BYLAWS AND ELECTIONS SHALL TAKE PLACE AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B PROPOSALS TO AMEND THE BYLAWS MAY BE INITIATED BY THE BOARD OF TRUSTEES OR BY A PETITION OF TWO (2) PERCENT OF THE MEMBERSHIP ELIGIBLE TO VOTE AS OF THE END OF THE PRIOR FISCAL YEAR AND SUBMITTED TO THE SECRETARY. THE SECRETARY SHALL CALL FOR A VOTE TO APPROVE SUCH PROPOSED AMENDMENTS WITHIN 120 DAYS AFTER SUBMITTAL BY THE BOARD OF TRUSTEES OR THE FILING OF THE PETITION BY THE MEMBERSHIP. THE ADOPTION OF THE PROPOSED AMENDMENTS SHALL REQUIRE AN AFFIRMATIVE VOTE OF THE MAJORITY OF VOTES CAST. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED IN DETAIL BY THE CEO AND EXECUTIVE DIRECTOR AND AS NEEDED BY OTHER MEMBERS OF MANAGEMENT. ONE OF THE RESPONSIBILITIES OF THE AUDIT COMMITTEE IS TO REVIEW THE 990 PRIOR TO FILING. THE COMMITTEE'S REVIEW IS INTENDED TO ASSESS THE ADEQUACY OF THE PROCESS USED TO PREPARE THE FORM, AND INCLUDES A REVIEW OF THE FORM ITSELF, PARTICULARLY THE NARRATIVE PORTIONS, FOR CONSISTENCY WITH THE SOCIETY'S MISSION, PUBLIC IMAGE, AND INTERNAL POLICIES AND PROCEDURES. THE AUDIT COMMITTEE REPORTS THE RESULTS OF ITS ASSESSMENT TO THE BOARD OF TRUSTEES, AND EACH TRUSTEE RECEIVES A COPY OF THE FORM PRIOR TO FILING. AN ACCOUNTING FIRM IS ENGAGED TO PREPARE THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE MEMBERS OF THE BOARD OF TRUSTEES, OTHER VOLUNTEER LEADERS AND STAFF SIGN AN ACKNOWLEDGEMENT OF THE NJCPA CODE OF CONDUCT. WITHIN SAID ACKNOWLEDGEMENT, THEY INDICATE ANY CONFLICTS OF INTEREST. NOTED CONFLICTS ARE REVIEWED AT THE QUARTERLY MEETINGS OF THE BOARD OF TRUSTEES AND A PETITION FOR DISCLOSURE OF ANY NEW CONFLICTS IS PUT FORTH AT EACH BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 FOR FISCAL YEAR 2025, THE NJ SOCIETY OF CPAS (NJCPA) EXECUTIVE COMMITTEE, WITH THE EXCLUSION OF THE CEO & EXECUTIVE DIRECTOR (CEO), COMPLETED AN ANNUAL PERFORMANCE REVIEW AND ESTABLISHED THE COMPENSATION PACKAGE OF THE CEO (SEE BELOW.) IN ADDITION, IT REVIEWED MANAGEMENT'S EVALUATION AND COMPENSATION PROCESS FOR STAFF. THE COMMITTEE ALSO REVIEWED AND RATIFIED SALARY INCREASES AND VARIABLE COMPENSATION FOR THE CHIEF OPERATING OFFICER (SEE BELOW), THE CHIEF FINANCIAL OFFICER, THE CHIEF LEARNING OFFICER AND OTHER SENIOR MANAGEMENT. THE NJCPA ANNUALLY ENGAGES A COMPENSATION FIRM TO REVIEW THE MARKET PRICING FOR ONE THIRD OF ITS STAFF POSITIONS, ENSURING THAT EVERY POSITION WILL BE COMPARED TO MARKET EVERY THREE YEARS. THE NJCPA STRIVES FOR COMPENSATION TO REFLECT MARKET, INDIVIDUAL PERFORMANCE AND THE SUCCESS OF THE NJCPA IN MEETING ITS GOALS AND OBJECTIVES. THE NJCPA COMPENSATION STRUCTURE INCORPORATES THE USE OF MARKET RANGES FOR EACH POSITION, WHERE MARKET PRICING IS REVIEWED AND ADJUSTED ANNUALLY TO MAINTAIN APPROPRIATE INTERNAL RELATIONSHIPS AND MARKET CONDITIONS. THE CEO PERFORMED THE ANNUAL PERFORMANCE EVALUATION OF THE CHIEF OPERATING OFFICER (COO). SHE USED THE REPORT OF THE INDEPENDENT CONSULTANT ALONG WITH THE RESULTS OF THE PERFORMANCE EVALUATION TO SET THE SALARY AND VARIABLE COMPENSATION OF COO AND INFORMED THE NJCPA EXECUTIVE COMMITTEE OF THE SAME. THE NJCPA EXECUTIVE COMMITTEE RATIFIED THE COO'S SALARY AND VARIABLE COMPENSATION. THE NJCPA EXECUTIVE COMMITTEE REVIEWED THE PERFORMANCE OF THE CEO. THAT PROCESS INCLUDED A SELF-EVALUATION BY THE CEO AND INDEPENDENT EVALUATIONS BY EACH MEMBER OF THE EXECUTIVE COMMITTEE. THE COMMITTEE ALSO REVIEWED THE REPORT OF THE INDEPENDENT CONSULTANT AND CONSULTED WITH COMPARABLE NONPROFIT ASSOCIATIONS REGARDING COMPENSATION AND PERFORMANCE MEASURES. THIS INFORMATION WAS THEN USED TO SET THE ANNUAL BASE COMPENSATION FOR THE YEAR BEGINNING JUNE 1, 2023 AND VARIABLE COMPENSATION FOR THE PRECEDING YEAR. THE COMMITTEE PREPARED A WRITTEN REPORT OF ITS EVALUATION AND DELIBERATIONS PERTAINING TO THE CEO'S PERFORMANCE AND ALL DECISIONS MADE WITH REGARD TO COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE NJCPA CONSTITUTION AND BYLAWS ARE AVAILABLE TO MEMBERS AND THE PUBLIC THROUGH THE NJCPA WEBSITE (WWW.NJCPA.ORG). THE CONDENSED FINANCIAL STATEMENTS ARE INCLUDED IN AN ANNUAL REPORT WHICH IS POSTED ON THE WEBSITE AND PUBLISHED IN THE NOVEMBER/DECEMBER ISSUE OF NEW JERSEY CPA MAGAZINE. COMPLETE FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AND AT MANAGEMENT'S DISCRETION. NJCPA EDUCATION FOUNDATION INC 105 EISENHOWER PKWY STE 300 ROSELAND NJ 07068 223100961 EDUCATIONAL NJ 501(C)(3) LINE 9 NJCPA 1 NJCPA SCHOLARSHIP FUND 105 EISENHOWER PKWY STE 300 ROSELAND NJ 07068 222291384 EDUCATIONAL NJ 501(C)(3) LINE 7 NJCPA 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 1 NJCPA SCHOLARSHIP FUND L 64154 FAIR MARKET VALUE NJCPA EDUCATION FOUNDATION INC L 1034292 FAIR MARKET VALUE NJCPA EDUCATION FOUNDATION INC N 150970 FAIR MARKET VALUE NJCPA SCHOLARSHIP FUND O 64154 FAIR MARKET VALUE NJCPA EDUCATION FOUNDATION INC O 1034292 FAIR MARKET VALUE NJCPA EDUCATION FOUNDATION INC R 340105 FAIR MARKET VALUE NJCPA EDUCATION FOUNDATION INC P 103591 FAIR MARKET VALUE NJCPA EDUCATION FOUNDATION INC Q 62570 FAIR MARKET VALUE NJCPA EDUCATION FOUNDATION INC S 62469 FAIR MARKET VALUE NJCPA SCHOLARSHIP FUND R 79363 FAIR MARKET VALUE