Nonprofit · EIN 13-0432265
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Tax-exempt · DURHAM, NC 27707
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $227,787,881 | $222,275,558 | $5,512,323 | $239,811,316 | $143,760,488 | $96,050,828 |
| December 31, 2023 | 990 | $211,345,025 | $231,210,720 | -$19,865,695 | $222,296,924 | $139,670,303 | $82,626,621 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $170,487,263
- Membership dues
- $140,734,763
- Program service revenue
- $32,309,411
- Investment income
- $6,623,261
- Royalties
- $7,478,768
- Net gain from sales of assets
- $2,585,125
- Other revenue
- $18,367,946
Expenses
- Grants and similar amounts paid
- $1,183,278
- Salaries, compensation and benefits (total)
- $4,723,165
- Professional fundraising fees
- $0
- Legal fees
- $645,963
- Occupancy
- $396,550
- Travel
- $1,524,011
- Depreciation
- $6,241,574
Balance sheet and other
- Total assets, start of year
- $222,296,924
- Total assets, end of year
- $239,811,316
- Total liabilities, end of year
- $143,760,488
- Net assets, end of year
- $96,050,828
- Land, buildings and equipment
- $5,528,545
- Publicly traded securities
- $112,190,876
- Net assets without donor restrictions
- $70,712,193
- Net assets with donor restrictions
- $25,338,635
- Gross unrelated business income
- $2,501,242
- Gross receipts
- $252,896,783
- Employees
- 0
- Volunteers
- 1,187
- Year formed
- 1916
- State of legal domicile
- DC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| BARRY C MELANCON | PRESIDENT & CEO Trustee or director, Officer | 3 | $9,345 | $2,710,702 | $399,606 |
| TIMOTHY LASPALUTO | CFO Officer | 3 | $0 | $584,985 | $53,068 |
| MICHAEL BUDDENDECK | SECRETARY Officer | 3 | $0 | $535,713 | $61,021 |
| ALAN WHITMAN | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| ANDY MINTZER | (OUTGOING) DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| ANGELA HO | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| ANNETTE STALKER | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| ANOOP MEHTA | (OUTGOING) IMMEDIATE PAST CHAIR Trustee or director, Officer | 3 | $0 | $0 | $0 |
| ANTHONY GONZALEZ | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| ASIF SADIQ | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| BETH KIEFFER LEONARD | (OUTGOING) DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| CARLA MCCALL | VICE CHAIR/CHAIR Trustee or director, Officer | 3 | $0 | $0 | $0 |
| CHARLIE STEEL | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| EBONIE JACKSON | (OUTGOING) DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| JACQUELYN TRACY | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
10 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAN LEWIS | DIRECTOR Trustee or director | 3 | $0 |
| JONYCE BULLOCK | (OUTGOING) DIRECTOR Trustee or director | 3 | $0 |
| LEXY KESSLER | DIRECTOR/VICE CHAIR Trustee or director, Officer | 3 | $0 |
| LINDSAY STEVENSON | DIRECTOR Trustee or director | 3 | $0 |
| MATT SNOW | (OUTGOING) DIRECTOR Trustee or director | 3 | $0 |
| MICHELLE SCHUMACHER | DIRECTOR Trustee or director | 3 | $0 |
| OKORIE RAMSEY | CHAIR/IMMEDIATE PAST CHAIR Trustee or director, Officer | 3 | $0 |
| RUMBI PETROZZELLO | DIRECTOR Trustee or director | 3 | $0 |
| SCOTT SHOWALTER | DIRECTOR Trustee or director | 3 | $0 |
| WESLEY WES BRICKER | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 25 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| BARRY C MELANCON | PRESIDENT & CEO & DIRECTOR Trustee or director, Officer | 3 | $10,731 | $2,657,922 | $402,733 |
| MICHAEL BUDDENDECK | SECRETARY Officer | 3 | $0 | $525,019 | $61,461 |
| TIMOTHY LASPALUTO | CFO Officer | 3 | $0 | $438,473 | $54,918 |
| MARK BEGICH | OUTGOING DIRECTOR Trustee or director | 3 | $0 | $34,000 | $0 |
| ANTHONY GONZALEZ | DIRECTOR Trustee or director | 3 | $0 | $20,000 | $0 |
| ALAN WHITMAN | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| ANDY MINTZER | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| ANOOP MEHTA | CHAIRMAN/IMMEDIATE PAST CHAIR Trustee or director, Officer | 3 | $0 | $0 | $0 |
| ASIF SADIQ | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| BETH KIEFFER LEONARD | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| BILL PIROLLI | OUTGOING IMMEDIATE PAST CHAIR Trustee or director, Officer | 3 | $0 | $0 | $0 |
| CARLA MCCALL | VICE CHAIR Trustee or director, Officer | 3 | $0 | $0 | $0 |
| CHARLIE STEEL | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| DOMINIC ORTIZ | OUTGOING DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| EBONIE JACKSON | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| JAN LEWIS | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| JONYCE BULLOCK | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| LEXY KESSLER | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| LINDSAY STEVENSON | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| MARY GRACE DAVENPORT | OUTGOING DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| MATT SNOW | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| OKORIE RAMSEY | VICE CHAIR/CHAIR Trustee or director, Officer | 3 | $0 | $0 | $0 |
| SCOTT SHOWALTER | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| TRISHA NOMURA | OUTGOING DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
| WESLEY WES BRICKER | DIRECTOR Trustee or director | 3 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 220 LEIGH FARM RD, DURHAM, NC 27707-8110
- In care of
- % HARBORSIDE FINANCIAL CTR
- Principal officer (990 for 2024)
- MARK KOZIEL, 220 LEIGH FARM ROAD, DURHAM, NC 277078110
- Signed the 990
- TIMOTHY LASPALUTO, CFO
- Phone
- (919) 402-4500
- Website
- WWW.AICPA-CIMA.COM
- Return prepared by
- COHNREZNICK ADVISORY LLC
Mission
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 ACCOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES.
Program accomplishments
- MEMBERSHIP SERVICES: APPROXIMATELY 338,000 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 233,000
- CONTINUING PROFESSIONAL EDUCATION AND CONFERENCES: THE AICPA ANNUALLY PROVIDES NUMEROUS CONFERENCES AS WELL AS GROUP STUDY AND INDIVIDUAL STUDY CONTINUING PROFESSIONAL EDUCATION COURSES AND PRESENTATIONS FOR MEMBERS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 13-0432265
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1953
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $239,811,316
- Income (IRS master file)
- $252,896,783
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $227,787,881 | $222,275,558 | $239,811,316 | XML |
| 990 | December 2023 | $211,345,025 | $231,210,720 | $222,296,924 | XML |
| 990 | December 2022 | $242,372,136 | $204,676,789 | $223,127,447 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-0432265).
Questions about AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
- What is the EIN of AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS?
- The employer identification number (EIN) of AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS is 13-0432265.
- Is AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1953.
- Are donations to AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS?
- The 990 for the year ended December 31, 2024 names MARK KOZIEL.
- Who are the officers and directors of AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS?
- The 990 for the year ended December 31, 2024 lists 25 people; 1 received compensation from the organization, the highest $9,345 (BARRY C MELANCON, PRESIDENT & CEO).
- How much revenue does AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $227,787,881, expenses of $222,275,558 and total assets of $239,811,316 at year end.
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