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← ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS

Form 990 for tax year 2023

Filed by ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS.

Totals

Total revenue
$223,043,953
Total expenses
$222,212,721
Contributions and grants received
$0
Grants paid
$165,212
Program service revenue
$222,713,952
Investment income
$0
Other revenue
$330,001
Total assets, end of year
$103,501,866
Total liabilities, end of year
$107,500,402
Net assets or fund balances, end of year
-$3,998,536
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: PROGRAM SUPPORT

    total $148,441,021 · related or exempt $148,441,021

  • 2b · Program service revenue: PROFESSIONAL DEVELOPMENT

    total $35,821,605 · related or exempt $35,821,605

  • 2c · Program service revenue: CONFERENCES

    total $28,665,151 · related or exempt $28,665,151

  • 2d · Program service revenue: TECHNICAL PUBLICATION

    total $9,786,175 · related or exempt $9,786,175

  • 6a · Gross rents

    real property $674,000

  • 6b · Less rental expenses

    real property $674,000

  • 6c · Rental income or loss

    real property $0

  • 11d · All other revenue

    total $330,001 · related or exempt $330,001

  • 11e · Other revenue, total

    $330,001

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $56,442

  • 3 · Grants to foreign organizations and individuals

    total $108,770

  • 5 · Compensation of officers, directors and key employees

    total $6,568,827

  • 7 · Other salaries and wages

    total $68,130,721

  • 8 · Pension plan contributions

    total $1,878,610

  • 9 · Other employee benefits

    total $10,228,714

  • 10 · Payroll taxes

    total $4,664,873

  • 11b · Fees: legal

    total $1,408,697

  • 11c · Fees: accounting

    total $649,651

  • 11g · Fees: other

    total $27,559,574

  • 12 · Advertising and promotion

    total $2,224,934

  • 13 · Office expenses

    total $2,646,280

  • 14 · Information technology

    total $29,255,617

  • 15 · Royalties

    total $2,697,731

  • 16 · Occupancy

    total $192,922

  • 17 · Travel

    total $2,808,096

  • 20 · Interest

    total $22,226,019

  • 22 · Depreciation, depletion and amortization

    total $22,181,913

  • 23 · Insurance

    total $1,715,947

  • 24a · Other expenses: PROFESSIONAL DEVELOPMEN

    total $5,482,662

  • 24b · Other expenses: COMMISSIONS

    total $2,268,015

  • 24c · Other expenses: PUBLICATIONS

    total $655,929

  • 24d · Other expenses: EXCISE TAX

    total $439,343

  • 24e · All other expenses

    total $6,162,434

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $718,286 · end of year $2,162,476

  • 4 · Accounts receivable

    beginning of year $21,798,085 · end of year $8,011,828

  • 9 · Prepaid expenses and deferred charges

    beginning of year $67,917,751 · end of year $59,700,298

  • 10a · Land, buildings and equipment: cost or other basis

    $13,699,587

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,045,525

  • 10c · Land, buildings and equipment, net

    beginning of year $8,770,971 · end of year $7,654,062

  • 12 · Investments: other securities

    beginning of year $600,962 · end of year $600,962

  • 14 · Intangible assets

    beginning of year $26,256,277 · end of year $24,254,960

  • 15 · Other assets

    beginning of year $429,130 · end of year $1,117,280

  • 17 · Accounts payable and accrued expenses

    beginning of year $55,989,371 · end of year $55,840,552

  • 19 · Deferred revenue

    beginning of year $19,999,190 · end of year $19,543,056

  • 25 · Other liabilities

    beginning of year $55,657,610 · end of year $32,116,794

  • 27 · Net assets without donor restrictions

    beginning of year -$5,154,709 · end of year -$3,998,536

Mission and programs · 2023

Mission

BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. ADVOCATE ON BEHALF OF THE PROFESSION, PROMOTE THE PUBLIC INTEREST AND DRIVE THE SUCCESS OF BUSINESSES AND INDIVIDUALS WORLDWIDE, DELIVER INNOVATIVE RESOURCES QUICKLY, PROMOTE THE MOST RECOGNIZED AND RESPECTED GLOBAL ACCOUNTING PROFESSION DESIGNATION THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION.

  • BE THE MOST INFLUENTIAL BODY OF PROFESSIONAL ACCOUNTANTS IN THE WORLD. ADVOCATE ON BEHALF OF THE PROFESSION, PROMOTE THE PUBLIC INTEREST AND DRIVE THE SUCCESS OF BUSINESSES AND INDIVIDUALS WORLDWIDE, DELIVER INNOVATIVE RESOURCES QUICKLY, PROMOTE THE MOST RECOGNIZED AND RESPECTED GLOBAL ACCOUNTING PROFESSION DESIGNATION THAT ENABLE ACCOUNTANTS TO BUILD CAREERS ACROSS THE PROFESSION.IT REPRESENTS 600,000 MEMBERS AND STUDENTS IN PUBLIC AND MANAGEMENT ACCOUNTING

  • CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE GROUPSTUDY CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES ANDCONFERENCES FOR MEMBERS.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • ALAN WHITMAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • ALFRED RAMOSEDI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • ANDY MINTZER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • ANOOP MEHTA

    CHAIR/IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • ANTHONY GONZALEZ

    DIRECTOR

    Total calculated
    $20,000
    From this org
    $20,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    3 + 3 related

  • ASIF SADIQ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • BARRY C MELANCON

    PRESIDENT & CEO

    Total calculated
    $3,071,386
    From this org
    $2,657,922
    From related orgs
    $10,731
    Other
    $402,733
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $1,860,272
    Bonus
    $797,650
    Other
    $0 + $10,731 related
    Deferred
    $387,321
    Nontaxable benefits
    $48,362
    Filer's total
    $3,093,605 + $10,731 related

  • BETH KIEFFER LEONARD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • BILL PIROLLI

    OUTGOING IMMEDIATE PAST CO-CHAIR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • CARLA MCCALL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • CHARLIE STEEL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • DOMINIC ORTIZ

    OUTGOING DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • EBONIE JACKSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • JAN LEWIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • JONYCE BULLOCK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • KAY FRENCH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • KEREN STEPHEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • LEXY KESSLER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • LINDSAY STEVENSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • MARIE LARGE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • MARK BEGICH

    OUTGOING DIRECTOR

    Total calculated
    $34,000
    From this org
    $34,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    3 + 3 related

  • MARY GRACE DAVENPORT

    OUTGOING DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • MATT SNOW

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • MELANIE KANAKA

    CHAIR/IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    3

  • OKORIE RAMSEY

    VICE CHAIR/CHAIR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • PAUL ASH

    OUTGOING IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    3

  • REBECCA BENNETT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • ROBERT PHILIPS

    OUTGOING DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • SARAH GHOSH

    VICE CHAIR/CO-CHAIR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • SCOTT SHOWALTER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • SHIRLEY LIU

    OUTGOING DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • SIMON BITTLESTONE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • TRISHA NOMURA

    OUTGOING DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • WESLEY WES BRICKER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3 + 3 related

  • MICHAEL BUDDENDECK

    SECRETARY

    Total calculated
    $586,480
    From this org
    $525,019
    From related orgs
    $0
    Other
    $61,461
    Hours/week
    40 + 3 related

    Schedule J breakdown matched by us

    Base
    $448,719
    Bonus
    $60,828
    Other
    $15,472
    Deferred
    $37,245
    Nontaxable benefits
    $32,338
    Filer's total
    $594,602

  • SCOTT SPIEGEL

    COO

    Total calculated
    $741,713
    From this org
    $685,292
    From related orgs
    $0
    Other
    $56,421
    Hours/week
    40 + 3 related

    Schedule J breakdown matched by us

    Base
    $569,435
    Bonus
    $91,740
    Other
    $24,117
    Deferred
    $47,117
    Nontaxable benefits
    $17,915
    Filer's total
    $750,324

  • TIMOTHY LASPALUTO

    CFO

    Total calculated
    $493,391
    From this org
    $438,473
    From related orgs
    $0
    Other
    $54,918
    Hours/week
    40 + 3 related

    Schedule J breakdown matched by us

    Base
    $371,670
    Bonus
    $43,872
    Other
    $22,931
    Deferred
    $42,974
    Nontaxable benefits
    $18,821
    Filer's total
    $500,268

  • WILLIAM CARMICHAEL

    CHIEF MEMBERSHIP & OPERATI

    Total calculated
    $1,022,098
    From this org
    $974,364
    From related orgs
    $0
    Other
    $47,734
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $673,872
    Bonus
    $162,542
    Other
    $137,950
    Deferred
    $38,930
    Nontaxable benefits
    $17,415
    Filer's total
    $1,030,709

  • JAMES HOOD

    EVP - BUSINESS GROWTH & EN

    Total calculated
    $767,121
    From this org
    $722,358
    From related orgs
    $0
    Other
    $44,763
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $556,966
    Bonus
    $147,100
    Other
    $18,292
    Deferred
    $43,803
    Nontaxable benefits
    $11,315
    Filer's total
    $777,476

  • JANICE MAIMAN

    EVP - REPUTATION & EXTERNA

    Total calculated
    $848,146
    From this org
    $794,423
    From related orgs
    $0
    Other
    $53,723
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $590,097
    Bonus
    $186,034
    Other
    $18,292
    Deferred
    $34,631
    Nontaxable benefits
    $27,295
    Filer's total
    $856,349

  • JULIE LINDSEY

    CEO - CENTER FOR AUDIT QUALITY

    Total calculated
    $1,339,246
    From this org
    $1,288,529
    From related orgs
    $0
    Other
    $50,717
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $961,029
    Bonus
    $327,500
    Other
    $0
    Deferred
    $42,717
    Nontaxable benefits
    $16,860
    Filer's total
    $1,348,106

  • MARK PETERSON

    EVP - ADVOCACY

    Total calculated
    $970,388
    From this org
    $856,445
    From related orgs
    $0
    Other
    $113,943
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $708,458
    Bonus
    $123,870
    Other
    $24,117
    Deferred
    $94,851
    Nontaxable benefits
    $27,344
    Filer's total
    $978,640

  • SUSAN COFFEY

    CEO - PUBLIC ACCOUNTING

    Total calculated
    $1,078,941
    From this org
    $1,029,545
    From related orgs
    $0
    Other
    $49,396
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $786,968
    Bonus
    $218,460
    Other
    $24,117
    Deferred
    $37,000
    Nontaxable benefits
    $21,073
    Filer's total
    $1,087,618

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Housing allowance or residence for personal use
  • 1a · Health or social club dues or initiation fees
  • 1a · Personal services (maid, chauffeur, chef)
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINES 4A-B
THE FOLLOWING INDICIDUALS RECIEVED SEVERANCE: - WILLIAM CARMICHAEL - $113,833 THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) PLAN: - BARRY MELANCON - $374,121 - SUSAN COFFEY - $23,000 - JANICE MAIMAN - $23,000 - MARK PETERSON - $79,750 - WILLIAM CARMICHAEL - $23,000 - MICHAEL BUDDENDECK - $23,000 - SCOTT SPIEGEL - $23,000 - JULIE LINDSEY - $23,000 - JAMES HOOD - $23,000 - TIMOTHY LASPALUTO - $23,000
PART I, LINE 7
INCLUDED IN PART II COLUMN B(II) ARE AMOUNTS REPRESENTING BONUS PAYMENTS. THESE AMOUNTS WERE APPROVED BY THE BOARD AND INCLUDED IN THE INDIVIDUAL'S 2023 W-2S.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • MAPA GLOBAL SDN BHD

    C · GLOBAL BUSINESS SERVICES · MY · 100% owned · share of income $1,206,836 · share of assets $1,779,561 · controlled entity

Provenance

Return type
form_990
Tax year
2023
Filed
1 November 2024
IRS schema version
2023v5.1
Source object
202423129349300812

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