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AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FOUNDATION

EIN 13-6169602 DURHAM, NC

Revenue 2024
$1,619,069
Expenses 2024
$2,047,349

Program services were 77.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
Classification
1000
Street
220 LEIGH FARM RD

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

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.

Activities or mission (Part I)

TO ADVANCE THE SCIENCE OF ACCOUNTANCY AND TO DEVELOP AND IMPROVE ACCOUNTANCY EDUCATION.

  • Withheld by Nonprofiteer: this text may name a private individual.

    Expenses $1,584,814 · Grants $1,315,739

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • CHARMONE ADAMS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3

  • DAVID SCOTT SHOWALTER

    BOARD LIAISON

    Total calculated
    $0
    Hours/week
    0.3 + 6 related

  • EDWARD GUTTENPLAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3

  • FREDERICK NISWANDER

    TREASURER

    Total calculated
    $0
    Hours/week
    0.3

  • KRISTINE HULL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3 + 0.3 related

  • LAURA HORVATH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3

  • LISA FORT

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3

  • NOEL BOWERS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3

  • REBECCA FONDELL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3

  • ROBERT MCKOY

    TRUSTEE (OUTGOING)

    Total calculated
    $0
    Hours/week
    0.3

  • SHAKOR JUKES

    TRUSTEE (OUTGOING)

    Total calculated
    $0
    Hours/week
    0.3

  • THERESA GOLDEN

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.3

  • WALTER J BRASCH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3

  • MICHAEL DECKER

    SECRETARY

    Total calculated
    $550,509
    From this org
    $0
    From related orgs
    $480,929
    Other
    $69,580
    Hours/week
    0.3 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $424,573 related
    Bonus
    $0 + $32,809 related
    Other
    $0 + $23,547 related
    Deferred
    $0 + $56,424 related
    Nontaxable benefits
    $0 + $20,546 related
    Filer's total
    $0 + $557,899 related

  • TIMOTHY LASPALUTO

    ASSISTANT TREASURER

    Total calculated
    $638,053
    From this org
    $0
    From related orgs
    $584,985
    Other
    $53,068
    Hours/week
    0.3 + 40.3 related

    Schedule J breakdown matched by us

    Base
    $0 + $450,860 related
    Bonus
    $0 + $113,051 related
    Other
    $0 + $21,074 related
    Deferred
    $0 + $41,112 related
    Nontaxable benefits
    $0 + $18,833 related
    Filer's total
    $0 + $644,930 related

  • JOANNE FIORE

    FORMER SECRETARY

    Total calculated
    $433,139
    From this org
    $0
    From related orgs
    $381,263
    Other
    $51,876
    Hours/week
    0.3 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $314,238 related
    Bonus
    $0 + $44,525 related
    Other
    $0 + $22,500 related
    Deferred
    $0 + $36,512 related
    Nontaxable benefits
    $0 + $22,653 related
    Filer's total
    $0 + $440,428 related

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $1,619,069
    Expenses
    $2,047,349
    Contributions
    $1,243,722
    Grants paid
    $1,315,739
  • 2023
    Revenue
    $1,396,709
    Expenses
    $2,275,325
    Contributions
    $1,112,393
    Grants paid
    $1,626,656
  • 2022
    Revenue
    $1,200,256
    Expenses
    $2,496,320
    Contributions
    $831,400
    Grants paid
    $1,668,375

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $1,425,821
    Expenses
    $3,418,556
    Assets (EOY)
    $13,398,999

  • 2020 · 990

    Revenue
    $1,363,179
    Expenses
    $2,138,808
    Assets (EOY)
    $13,346,405

  • 2019 · 990

    Revenue
    $1,315,617
    Expenses
    $2,041,356
    Assets (EOY)
    $12,862,633

  • 2018 · 990

    Revenue
    $1,256,821
    Expenses
    $1,998,859
    Assets (EOY)
    $12,169,308

  • 2017 · 990

    Revenue
    $2,208,078
    Expenses
    $1,827,511
    Assets (EOY)
    $13,657,786

  • 2015 · 990

    Revenue
    $2,784,499
    Expenses
    $2,200,738
    Assets (EOY)
    $12,598,442

  • 2014 · 990

    Revenue
    $3,001,275
    Expenses
    $2,664,675
    Assets (EOY)
    $12,323,466

  • 2013 · 990

    Revenue
    $2,860,617
    Expenses
    $3,460,636
    Assets (EOY)
    $11,829,540

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $4,050,663
    Assets (EOY)
    $11,990,915

  • 2011 · 990

    Revenue
    not reported
    Expenses
    $4,170,662
    Assets (EOY)
    $13,487,686

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

Where these grants went next →

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

  • ACCOUNTING RESEARCH ASSOCIATION

    501(C)(6) · DEVELOP AND ESTABLISH FINANCIAL GOVERNMENT ACCOUNTING REPORTING STANDARDS · DC

  • AICPA

    501(C)(6) · MEMBERSHIP ORG FOR THE ACCOUNTING PROFESSION · DC

  • AICPA BENEVOLENT FUND

    501(C)(3) · PROVIDE FINANCIAL ASSISTANCE TO NEEDY MEMBERS OF AICPA · NY

  • AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PAC

    527 · CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE · DC

  • INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS

    ADVANCES THE ACCOUNTING PROFESSION · CA

  • ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS

    501(C)(6) · MEMBERSHIP ORG FOR THE ACCOUNTING PROFESSION · DC

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Related corporations and trusts on its 2024 return

  • CPACOM

    C · BRINGS INNOVATIVE PARTNER SOLUTIONS TO THE ACCOUNTING PROFESSION · DE

  • MAPAGLOBAL (MALAYSIA) SDN BHD

    C · GLOBAL BUSINESS SERVICES · MY

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.