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FOUNDATION FOR ACCOUNTING EDUCATION INC

EIN 23-7171151 NEW YORK, NY

Revenue 2024
$2,705,541
Expenses 2024
$2,709,890

Program services were 71.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B50I
Classification
1000
Street
200 MADISON AVENUE 11TH FLOOR

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 PROVIDE LIFELONG CONTINUING EDUCATION TO CERTIFIED PUBLIC ACCOUNTANTS IN NEW YORK STATE.

  • FOUNDATION FOR ACCOUNTING EDUCATION (FAE) PROVIDES CONTINUING PROFESSIONAL EDUCATION (CPE) REQUIRED TO MAINTAIN A CPA LICENSE IN NEW YORK STATE. FAE IS QUALIFIED TO PROVIDE CPE BY THE NEW YORK STATE DEPARTMENT OF EDUCATION AND THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA). UNDER NEW YORK'S ACCOUNTING REFORM LAW, CPAS WHOSE PRINCIPAL PLACE OF BUSINESS IS NEW YORK ARE REQUIRED TO COMPLETE 40 HOURS OF CPE EVERY CALENDAR YEAR IN GENERAL STUDIES, INCLUDING ACCOUNTING, AUDITING, TAXATION, ADVISORY SERVICES, AND OTHER AREAS, OR 24 HOURS IN A SPECIALIZED SUBJECT. TO HELP MEET THIS REQUIREMENT FAE OFFERS MORE THAN 478 COURSES ANNUALLY INCLUDING CONFERENCES, SEMINARS, TECHNICAL SESSIONS, ON-SITE CPE AND ONLINE WEBINARS. COURSES KEEP PARTICIPANTS UPDATED ON CONSTANTLY CHANGING REGULATIONS, TECHNICAL AND ETHICAL ISSUES AND BEST PRACTICES IN ACCOUNTING AND AUDITING.

    Expenses $1,946,118 · Revenue $1,357,129

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

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.

  • BARBARA MARINO CPA

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • GEORGE RUBINO CPA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • J MICHAEL KIRKLAND CPA

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • KENNEETH GRALAK CPA

    PRESIDENT-ELECT

    Total calculated
    $0
    Hours/week
    3

  • MAGDALENA CZERNIAWSKI CPA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • PATRICIA JOHNSON CPA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • SHARI E BERK CPA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • STEVEN M MORSE CPA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • WILLIAM H DRESNACK CPA

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • AMY WILLIAMS

    CHIEF OPERATING OFFICER

    Total calculated
    $269,003
    From this org
    $18,620
    From related orgs
    $214,133
    Other
    $36,250
    Hours/week
    3 + 34.5 related

    Schedule J breakdown matched by us

    Base
    $18,544 + $213,257 related
    Bonus
    $0
    Other
    $76 + $876 related
    Deferred
    $1,532 + $17,617 related
    Nontaxable benefits
    $1,368 + $15,733 related
    Filer's total
    $21,520 + $247,483 related

  • CALVIN HARRIS CPA

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $479,042
    From this org
    $61,871
    From related orgs
    $350,602
    Other
    $66,569
    Hours/week
    5.6 + 31.9 related

    Schedule J breakdown matched by us

    Base
    $56,359 + $319,366 related
    Bonus
    $5,250 + $29,750 related
    Other
    $262 + $1,486 related
    Deferred
    $3,266 + $18,507 related
    Nontaxable benefits
    $6,719 + $38,077 related
    Filer's total
    $71,856 + $407,186 related

  • PATRICK PAYANO CPA

    CHIEF FINANCIAL OFFICER

    Total calculated
    $352,768
    From this org
    $104,449
    From related orgs
    $174,080
    Other
    $74,239
    Hours/week
    14 + 23.5 related

    Schedule J breakdown matched by us

    Base
    $104,145 + $173,574 related
    Bonus
    $0
    Other
    $304 + $506 related
    Deferred
    $7,585 + $12,642 related
    Nontaxable benefits
    $20,255 + $33,757 related
    Filer's total
    $132,289 + $220,479 related

  • ANTOINE JULIAN FLETCHER

    DIRECTOR-HUMAN RESOURCES

    Total calculated
    $199,132
    From this org
    $33,926
    From related orgs
    $135,702
    Other
    $29,504
    Hours/week
    7.5 + 30 related

    Schedule J breakdown matched by us

    Base
    $33,843 + $135,371 related
    Bonus
    $0
    Other
    $83 + $331 related
    Deferred
    $1,934 + $7,734 related
    Nontaxable benefits
    $3,967 + $15,869 related
    Filer's total
    $39,827 + $159,305 related

  • EMILY FRIZZELL

    CHIEF MARKETING & COMMUNICATIONS DIR

    Total calculated
    $190,644
    From this org
    $46,961
    From related orgs
    $114,972
    Other
    $28,711
    Hours/week
    10.9 + 26.6 related

    Schedule J breakdown matched by us

    Base
    $46,791 + $114,557 related
    Bonus
    $0
    Other
    $170 + $415 related
    Deferred
    $3,565 + $8,729 related
    Nontaxable benefits
    $4,761 + $11,656 related
    Filer's total
    $55,287 + $135,357 related

  • TIMOTHY TWOFOOT BOULETTE ESQ

    GENERAL COUNSEL

    Total calculated
    $231,470
    From this org
    $63,411
    From related orgs
    $147,960
    Other
    $20,099
    Hours/week
    11.3 + 26.2 related

    Schedule J breakdown matched by us

    Base
    $62,893 + $146,750 related
    Bonus
    $0
    Other
    $518 + $1,210 related
    Deferred
    $5,105 + $11,913 related
    Nontaxable benefits
    $924 + $2,157 related
    Filer's total
    $69,440 + $162,030 related

  • XIOMARA FOX

    MANAGER-MEMBER SERVICES

    Total calculated
    $192,223
    From this org
    $11,675
    From related orgs
    $125,671
    Other
    $54,877
    Hours/week
    3.2 + 34.3 related

    Schedule J breakdown matched by us

    Base
    $11,535 + $124,165 related
    Bonus
    $0
    Other
    $140 + $1,506 related
    Deferred
    $478 + $5,145 related
    Nontaxable benefits
    $4,187 + $45,067 related
    Filer's total
    $16,340 + $175,883 related

  • ONYI ATANMO

    MARKETING AND COMMUNICATIONS MANAGER

    Total calculated
    $138,567
    From this org
    $105,186
    From related orgs
    $11,687
    Other
    $21,694
    Hours/week
    33.75 + 3.75 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
    $2,705,541
    Expenses
    $2,709,890
    Contributions
    $1,341,559
    Grants paid
    $0
  • 2023
    Revenue
    $2,852,211
    Expenses
    $2,860,360
    Contributions
    $1,272,965
    Grants paid
    $0
  • 2022
    Revenue
    $2,700,881
    Expenses
    $2,697,135
    Contributions
    $1,361,206
    Grants paid
    $0

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
    $2,606,275
    Expenses
    $2,593,865
    Assets (EOY)
    $787,618

  • 2020 · 990

    Revenue
    $2,504,269
    Expenses
    $2,520,761
    Assets (EOY)
    $1,118,949

  • 2019 · 990

    Revenue
    $4,041,476
    Expenses
    $6,632,592
    Assets (EOY)
    $1,270,207

  • 2018 · 990

    Revenue
    $4,135,568
    Expenses
    $4,349,326
    Assets (EOY)
    $3,716,097

  • 2017 · 990

    Revenue
    $3,926,942
    Expenses
    $3,896,530
    Assets (EOY)
    $3,729,679

  • 2016 · 990

    Revenue
    $3,496,048
    Expenses
    $3,807,155
    Assets (EOY)
    $3,465,696

  • 2015 · 990

    Revenue
    $4,272,896
    Expenses
    $4,175,304
    Assets (EOY)
    $3,290,656

  • 2014 · 990

    Revenue
    $4,599,591
    Expenses
    $4,617,508
    Assets (EOY)
    $3,193,693

  • 2013 · 990

    Revenue
    $4,828,428
    Expenses
    $4,798,110
    Assets (EOY)
    $3,547,083

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $4,796,114
    Assets (EOY)
    $2,794,387

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

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

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

Declared as related by

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 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.