2025-04-09T10:46:48-05:00 2024-05-31 221478099 COHNREZNICK LLP 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2023-06-01 131101547 THE NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS NEWY 2127198300 200 MADISON AVENUE 11TH FLOOR NEW YORK NY 10016 CALVIN HARRIS JR CHIEF EXECUTIVE OFFICER 2127198300 2025-04-15 1 1 LORI ROTHE YOKOBOSKY P01273422 2122970400 2025-04-07 2023 2025-03-06 01:10:19Z CALVIN HARRIS JR 200 MADISON AVENUE 11TH FLOOR NEW YORK NY 10016 10706224 0 X WWW.NYSSCPA.ORG X 1897 NY TO CULTIVATE, PROMOTE, AND DISSEMINATE KNOWLEDGE AND INFORMATION CONCERNING CERTIFIED PUBLIC ACCOUNTANTS. 38 38 47 2200 146088 0 7685669 7372762 841929 756244 133576 421920 209942 210820 8871116 8761746 1622172 1272965 0 0 3703862 4121378 0 0 0 4160535 3939052 9486569 9333395 -615453 -571649 15783714 15645749 5023963 4592323 10759751 11053426 X THE NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (NYCPA) IS ONE OF THE LARGEST STATE ACCOUNTING ORGANIZATIONS IN THE NATION WITH APPROXIMATELY 19,000 MEMBERS. IT WAS INCORPORATED IN 1897 FOR THE FOLLOWING PURPOSES: TO CULTIVATE, PROMOTE, AND DISSEMINATE KNOWLEDGE AND INFORMATION CONCERNING CERTIFIED PUBLIC ACCOUNTANTS, TO ESTABLISH AND MAINTAIN HIGH STANDARDS OF INTEGRITY, HONOR, AND CHARACTER AMONG CERTIFIED PUBLIC ACCOUNTANTS, TO FURNISH INFORMATION REGARDING ACCOUNTANCY AND THE PRACTICE AND METHODS THEREOF TO ITS MEMBERS AND THE GENERAL PUBLIC TO PROTECT THE INTEREST OF ITS MEMBERS AND THE GENERAL PUBLIC WITH RESPECT TO THE PRACTICE OF ACCOUNTANCY. THE SOCIETY FULFILLS ITS MISSION THROUGH ITS 14 CHAPTERS, MORE THAN 60 TECHNICAL AND ADMINISTRATIVE COMMITTEES, AND A 38-VOTING-MEMBER BOARD OF DIRECTORS. THE ADMINISTRATIVE OPERATIONS ARE UNDER THE DIRECTION OF THE CEO, ASSISTED BY PROFESSIONAL STAFF. 0 0 MEMBERSHIP SERVICESTHE NYCPA MEMBERSHIP DEPARTMENT IS DEDICATED TO ENHANCING MEMBER ENGAGEMENT, FOSTERING NETWORKING OPPORTUNITIES, AND SUPPORTING PROFESSIONAL DEVELOPMENT. THE DEPARTMENT HOSTED SEVERAL SUCCESSFUL NETWORKING EVENTS, INCLUDING THE EMERGING LEADERS AWARD CELEBRATION AT THE ROYALTON ROOFTOP, A HIGH-PROFILE EVENT RECOGNIZING OUTSTANDING YOUNG CPAS. THE BROOKLYN NETS OUTING PROVIDED AN INFORMAL SETTING FOR NETWORKING AND RECRUITMENT. THE MEET THE IRS EVENT OFFERED DIRECT UPDATES FROM IRS REPRESENTATIVES AND VALUABLE ONE-ON-ONE CONSULTATIONS ON TAX-RELATED MATTERS. THE PRE-TAX SEASON NETWORKING HAPPY HOUR AT THE ELSIE CONNECTED PROFESSIONALS GEARING UP FOR TAX SEASON WHILE ATTRACTING POTENTIAL NEW MEMBERS.NYCPA PRODUCED 11 COMMENT LETTERS DURING THE 2023-2024 FISCAL YEAR THAT WERE SENT TO REGULATORS SUCH AS THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) FOUNDATION, THE PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (PCAOB), THE AMERICAN INSTITUTE OF CPAS (AICPA), THE INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IIASB), THE INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA), THE INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS (IOSCO) AND THE COMMODITY FUTURES TRADING COMMISSION (CFTC).A LETTER WAS ALSO SENT TO THE UNITED STATES HOUSE COMMITTEE ON WAYS & MEANS REGARDING A DISCUSSION OF IRS TAX PROCESS ISSUES.THESE MORE THAN 50 COMMITTEES MET, COLLECTIVELY, MORE THAN 400 TIMES IN THE 2023-2024 FISCAL YEAR AND PRODUCED NEARLY 20 FULL-DAY CONFERENCES AS PART OF THEIR ANNUAL ACTIVITIES, INCLUDING THE 45TH ANNIVERSARY EDITION OF THE ANNUAL NOT-FOR-PROFIT CONFERENCE. NYCPA COMMITTEES ALSO PROVIDES A FORUM FOR HIGH-LEVEL TECHNICAL DISCUSSION AND PROFESSIONAL RESOURCES, SKILL DEVELOPMENT AND NETWORKING OPPORTUNITIES FOR THE MEMBERSHIP AS WELL AS FOR EXTERNAL AUDIENCES. NYCPA CHAPTERSNYCPA ALSO STRENGTHENED MEMBER ENGAGEMENT THROUGH ANNUAL CHAPTER LEADERSHIP MEETINGS, WHERE OFFICERS AND THE CEO MET WITH MEMBERS STATEWIDE TO SHARE UPDATES, DISCUSS PRIORITIES, AND GATHER FEEDBACK. ADDITIONALLY, NYCPA FACILITATED TOWN HALLS, PROFESSIONAL ISSUES UPDATES (PIUS), AND CPA ETHICS UPDATE MEETINGS TO ADDRESS INDUSTRY DEVELOPMENTS AND REGULATORY CHANGES. THE CPA JOURNALTHE CPA JOURNAL, THE VOICE OF THE PROFESSION, IS THE NYCPA'S FLAGSHIP PUBLICATION. IT IS PUBLISHED BIMONTHLY, AND TECHNICAL ARTICLES GO THROUGH A DOUBLE-BLIND PEER REVIEW PROCESS. THE CPA JOURNAL PROVIDES INSIGHT AND ANALYSIS ON A WIDE ARRAY OF TOPICS RELEVANT TO CPAS AND OTHER ACCOUNTING AND FINANCE PROFESSIONALS. THIS YEAR MARKED THE 94TH YEAR OF CONTINUOUS PUBLICATION. WHILE IN MANY WAYS IT WAS A BANNER YEAR FOR THE PROFESSION-REVENUE AND INCOME PER PARTNER AT CPA FIRMS WERE UP, ACCORDING TO THE 2023 ROSENBERG PRACTICE MANAGEMENT SURVEY-THE PROFESSION ALSO FACED CHALLENGES IN TERMS OF STAFF SHORTAGES, OUTSOURCING, AND TECHNOLOGY INTEGRATION. THE JOURNAL COVERED THESE ISSUES AND MORE, PROVIDING ADVICE TO CPAS IN ALL AREAS OF PRACTICE ABOUT HOW TO ADAPT AND SUCCEED. ONE ISSUE WAS JOINTLY DEVOTED TO THE CUTTING-EDGE TOPICS OF TECHNOLOGY AND ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING. HOW CPAS CAN UTILIZE ARTIFICIAL INTELLIGENCE (LIKE CHAT GPT) AND MEASURE CRYPTO ASSETS (LIKE BITCOIN) WAS THE SUBJECT OF SEVERAL ARTICLES. AUTHORS ALSO EXPLAINED NEW AND FORTHCOMING GUIDANCE ON REPORTING FOR CLIMATE RISK AND ASSESSING MATERIALITY FOR ESG REPORTING. THE JOURNAL CONTRIBUTED TO THE ONGOING DEBATE OVER THE "PIPELINE PROBLEM," THE 150-HOUR REQUIREMENT, AND THE FUTURE OF ACCOUNTING EDUCATION BY PUBLISHING A VARIETY OF VOICES SUGGESTING DIFFERENT WAYS TO ATTRACT THE NEXT GENERATION OF STUDENTS, TEACH THEM WHAT THEY NEED TO KNOW TO PASS THE CPA EXAM AND BECOME LICENSED, AND BE PREPARED FOR A SUCCESSFUL ACCOUNTING CAREER. IN ADDITION TO LOOKING FORWARD, JOURNAL AUTHORS ALSO LOOKED BACK, MARKING THE 20-YEAR ANNIVERSARY OF THE LANDMARK ARTICLE ON THE FRAUD DIAMOND WITH A RETROSPECTIVE ON THE MODEL'S SUCCESS AND THE WORK STILL NEEDED TO FIND AND IDENTIFY POTENTIAL FRAUDSTERS. THE JOURNAL ALSO LAUNCHED TWO NEW COLUMNS: DIVERSITY, EQUITY & INCLUSION BEGAN WITH THE NOVEMBER/DECEMBER 2023 ISSUE, AND SUSTAINABILITY LAUNCHED IN MARCH/APRIL 2024. IN ADDITION TO THE PRINT EDITION DELIVERED TO MEMBERS AND SUBSCRIBERS, THE CPA JOURNAL IS AVAILABLE ONLINE AT CPAJOURNAL.COM. WITH ARTICLES POSTED EVERY WEEKDAY, THE WEBSITE DREW NEARLY 1.5 MILLION VISITORS OVER THE COURSE OF THE YEAR AND OVER 120,000 VIEWS PER MONTH, MAKING IT A LEADING DESTINATION FOR ACCOUNTING PROFESSIONALS, FINANCIAL LEADERS, ACADEMIC RESEARCHERS, AND STUDENTS AROUND THE GLOBE. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 29 0 1 47 1 1 1 0 0 0 1 1 0 0 0 X 38 38 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X PATRICK PAYANO 2127198337 200 MADISON AVENUE 11TH FLOOR NEW YORK NY 10016 A'ISHA TORRENCE DIRECTOR 1.00 X 0 0 0 ANTHONY CHAN VICE PRESIDENT 1.00 X X 0 0 0 CRAIG A ZELLAR DIRECTOR 1.00 X 0 0 0 EDWARD N LEE VICE PRESIDENT 1.00 X X 0 0 0 FRANK J DECANDIDO DIRECTOR 1.00 X 0 0 0 JENNIFER STONE DIRECTOR 1.00 X 0 0 0 JOHN A MOURER VICE PRESIDENT 1.00 X X 0 0 0 JOHN M SPATOLA DIRECTOR-AT-LARGE 1.00 X 0 0 0 KATELYN KOGAN DIRECTOR-AT-LARGE 1.00 X 0 0 0 KELLY MANDELL-KLUMPP DIRECTOR 1.00 X 0 0 0 KEVIN MATZ DIRECTOR-AT-LARGE 6.00 X 0 0 0 KEVIN O'LEARY PRESIDENT-ELECT 1.00 1.00 X X 0 0 0 KURT J BUTTON DIRECTOR 1.00 X 0 0 0 LENORE SANCHEZ DIRECTOR 1.00 X 0 0 0 LIREN WEI PRESIDENT 1.00 X X 0 0 0 LISA A MRKALL VICE PRESIDENT 1.00 X X 0 0 0 LYNNE M FUENTES IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 MARK FARBER DIRECTOR-AT-LARGE 1.00 X 0 0 0 MARK M ULRICH DIRECTOR 1.00 X 0 0 0 MICHAEL AIMLON DIRECTOR-AT-LARGE 1.00 X 0 0 0 MICHAEL R DURANT DIRECTOR-AT-LARGE 1.00 1.00 X 0 0 0 MICHAEL R KOEPPEL DIRECTOR-AT-LARGE 1.00 X 0 0 0 NATALIE VERBANAC DIRECTOR 1.00 X 0 0 0 NICHOLAS P EELLS DIRECTOR 1.00 X 0 0 0 ORUME A HAYS DIRECTOR-AT-LARGE 1.00 X 0 0 0 PHILIP J LONDON VICE PRESIDENT 1.00 X X 0 0 0 PHILIP MARCIANO DIRECTOR 1.00 X 0 0 0 ROBERT J HUETHER DIRECTOR-AT-LARGE 1.00 X 0 0 0 RONALD F RIES DIRECTOR 1.00 X 0 0 0 SHMUELI MILECKI DIRECTOR-AT-LARGE 1.00 X 0 0 0 STEPHANIE GIGLIOTTI DIRECTOR 1.00 X 0 0 0 STEVEN M MORSE DIRECTOR-AT-LARGE 1.00 X 0 0 0 TIMOTHY J DOYLE DIRECTOR 1.00 X 0 0 0 TIMOTHY J HAMMOND SECRETARY/TREASURER 4.00 2.00 X X 0 0 0 WILLIAM C HUETHER DIRECTOR-AT-LARGE 1.00 X 0 0 0 WILLIAM F SCHWENK DIRECTOR-AT-LARGE 1.00 X 0 0 0 WILLIAM H DRESNACK DIRECTOR-AT-LARGE 1.00 X 0 0 0 ZACHARY GORDON DIRECTOR-AT-LARGE 1.00 X 0 0 0 AMY WILLIAMS CHIEF OPERATING OFFICER 31.10 6.40 X 84125 8320 15155 CALVIN HARRIS CHIEF EXECUTIVE OFFICER 28.50 9.00 X 345522 60975 52926 PATRICK PAYANO CHIEF FINANCIAL OFFICER 22.70 14.80 X 174756 101538 64936 REVIRA BRENNAN OUTGOING CHIEF OPERATING OFFICER 26.40 11.10 X 42288 10905 4872 ANTOINE JULIAN FLETCHER DIRECTOR-HUMAN RESOURCES 28.10 9.40 X 121213 30303 31282 EMILY FRIZZELL CHIEF MARKETING AND COMMUNICATIONS DIRECTOR 24.40 13.10 X 99921 40813 27408 RICHARD KRAVITZ EDITOR-IN-CHIEF, CPA JOURNAL 37.50 X 111524 0 45692 TIMOTHY TWOFOOT BOULETTE GENERAL COUNSEL 22.50 15.00 X 140827 60355 18641 XIOMARA FOX MANAGER-MEMBER SERVICES 33.80 3.70 X 121817 11317 53767 1241993 324526 314679 12 0 1 0 0 7362762 10000 7372762 CPA JOURNAL 541900 380653 292129 88524 MEETINGS AND CONFERENCES 541900 218727 218727 THE TRUSTED PROFESSIONAL 541900 111193 94410 16783 WEBSITE ADVERTISING 541900 40781 40781 MEMBER SERVICES 541900 4890 4890 756244 283288 283288 210719 210719 2083110 1944478 138632 138632 138632 101 101 101 8761746 610257 146088 632639 1272965 653267 2698430 211473 286869 271339 93008 85625 55123 508381 9360 508024 652736 834904 57653 555172 174 226995 116139 CREDIT CARD FEES 214539 SALES COMMISSION 45596 BAD DEBT -24377 9333395 3105303 4125028 2112417 1896095 299438 312937 3524296 2941054 430395 583242 9140974 8171992 694198 989 556455 15783714 15645749 705517 950981 3549253 3640069 769193 1273 5023963 4592323 X 10759751 11053426 10759751 11053426 15783714 15645749 -571649 865324 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 7362762 291425 287748 579173 661749 -82576 136838 136838 352985 143640 209345 3034473 2797414 237059 583242 FINANCE LEASE OBLIGATIONS 1273 1273 X 11662786 865319 2090844 2956163 8706623 55123 55123 8761746 11131993 1853721 1853721 9278272 55123 55123 9333395 PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF MAY 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2021 ARE CLOSED, AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATED ORGANIZATIONS' REVENUE 3,819,468. INTERCOMPANY ELIMINATIONS -1,728,624. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATED ORGANIZATIONS' EXPENSES 3,582,345. INTERCOMPANY ELIMINATIONS -1,728,624. 1 FOUNDATION FOR ACCOUNTING EDUCATION INC 200 MADISON AVENUE 11TH FLOOR NEW YORK NY 10016 237171151 501(C)(3) 1272965 0 AN UNRESTRICTED GRANT TO FURTHER THE DONEE'S EXEMPT PURPOSE. 1 0 PART I, LINE 2: THE GRANTS ARE GIVEN TO AN AFFILIATED ORGANIZATION THAT SHARES 3 COMMON BOARD MEMBERS. THESE BOARD MEMBERS ARE ABLE TO MONITOR THE USE OF THE GRANT FUNDS. X X 0 0 0 CALVIN HARRIS CHIEF EXECUTIVE OFFICER 319217 56333 25500 4500 805 142 18566 3276 26421 4663 390509 68914 0 0 PATRICK PAYANO CHIEF FINANCIAL OFFICER 174250 101244 0 0 506 294 12561 7299 28511 16565 215828 125402 0 0 TIMOTHY TWOFOOT BOULETTE GENERAL COUNSEL 139624 59839 0 0 1203 516 11309 4847 1739 746 153875 65948 0 0 XIOMARA FOX MANAGER-MEMBER SERVICES 120387 11184 0 0 1430 133 5027 467 44170 4103 171014 15887 0 0 ANTOINE JULIAN FLETCHER DIRECTOR-HUMAN RESOURCES 120911 30228 0 0 302 75 9754 2439 15271 3818 146238 36560 0 0 EMILY FRIZZELL CHIEF MARKETING AND COMMUNICATIONS D 99519 40649 0 0 402 164 8118 3316 11342 4632 119381 48761 0 0 RICHARD KRAVITZ EDITOR-IN-CHIEF, CPA JOURNAL 109098 0 0 0 2426 0 11751 0 33941 0 157216 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A A NOMINATING COMMITTEE THAT CONSISTS OF 9 MEMBERS ELECTED BY THE MEMBERSHIP (A BALLOT IS SENT TO ALL VOTING MEMBERS IF THERE ARE MORE THAN 9 NOMINEES, IF THERE ARE FEWER THAN 9 ALL NOMINEES ARE DEEMED ELECTED) AND 2 MEMBERS APPOINTED BY THE BOARD PROPOSE A NOMINATION SLATE. IN MAKING ITS NOMINATIONS, THE NOMINATING COMMITTEE CONSIDERS THE DIVERSITY AND GEOGRAPHIC DISPERSION OF THE MEMBERSHIP. NONE OF THE NOMINEES MAY BE MEMBERS OF THE NOMINATING COMMITTEE. THERE IS ALSO A PETITION PROCESS FOR INDEPENDENT NOMINATIONS FOR AN OFFICER OR ELECTED DIRECTOR. A PROXY IS MAILED TO ALL CPA MEMBERS OF THE SOCIETY IN GOOD STANDING WITH RESPECT TO THE ELECTION OF OFFICERS OR DIRECTORS. THE PROXY SETS FORTH THE NAMES AND BACKGROUNDS OF THE NOMINEES. THE NOMINEE WITH THE LARGEST NUMBER OF VOTES, ACCORDING TO THE NUMBER TO BE ELECTED TO THE PARTICULAR OFFICE OR DIRECTORSHIP, IS ELECTED OFFICER OR DIRECTOR AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B ANY PROPOSAL TO AMEND THE BYLAWS MAY BE INITIATED EITHER BY THE BOARD OR A PETITION FILED WITH THE SECRETARY AND SIGNED BY AT LEAST 100 MEMBERS. THE PROPOSAL SHALL STATE THE TEXT OF THE CHANGE TO BE MADE WITHIN 90 DAYS FOLLOWING THE INITIATION OF A PROPOSAL TO AMEND THE BYLAWS. A MEETING OF THE MEMBERS OF THE SOCIETY IS HELD TO CONSIDER THE PROPOSAL. THE PROPOSAL IS ADOPTED, IF AT LEAST TWO THIRDS OF THE VOTES CAST AT THE MEETING SHALL BE VOTED IN FAVOR. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON AUDITED FINANCIAL STATEMENTS AND INFORMATION PROVIDED FROM MANAGEMENT. THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW. THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE NYCPA REQUIRES ALL BOARD MEMBERS AND EMPLOYEES, AND CERTAIN KEY VOLUNTEERS (ALL CHAPTER BOARD MEMBERS, ALL COMMITTEE CHAIRPERSONS, AND ALL MEMBERS OF CERTAIN KEY COMMITTEES) TO ANNUALLY READ THE NYCPA CONFLICT OF INTEREST POLICY AND SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENTS ARE REVIEWED UPON RECEIPT. CONFLICTS ARE REFERRED TO LEGAL COUNSEL AND ARE DETERMINED EITHER NOT TO BE CONFLICTS OR RESULT IN RECUSAL FROM THE DECISION INVOLVING THE POTENTIAL CONFLICT. IN ADDITION, MEMBER DISCIPLINARY, PRACTICE MONITORING COMMITTEES, AND THE PROFESSIONAL ETHICS COMMITTEE IMPOSE ADDITIONAL CONFLICT PROCEDURES WHEN POTENTIAL CONFLICTS ARISE. THEY TOO ARE REFERRED TO LEGAL COUNSEL FOR AN APPROPRIATE RESPONSE. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION IS EVALUATED AND APPROVED BY THE NYCPA BOARD OF DIRECTORS, WHICH IS PART OF THE CEO'S CONTRACT. ALL EMPLOYEES WITH THE EXCEPTION OF THE CEO RECEIVE WRITTEN AND ORAL PERFORMANCE APPRAISALS BI-ANNUALLY FROM THEIR SUPERVISORS AND FROM THE CEO. THE NUMERICAL GRADE ON EACH EVALUATION DRIVES A MERIT-BASED COMPENSATION SYSTEM. THE CEO HAS THE DISCRETION OF DETERMINING COMPENSATION FOR ALL EMPLOYEES. SALARY COMPENSATION OF ALL EMPLOYEES WITH THE EXCEPTION OF THE CEO IS COMPARED TO OTHER NON-PROFIT ORGANIZATIONS IN THE SAME MARKET ON A PERIODIC BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE. FOUNDATION FOR ACCOUNTING EDUCATION INC 200 MADISON AVENUE 11TH FLOOR NEW YORK NY 10016 237171151 EDUCATION NY 501(C)(3) LINE 10 THE NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 1 MOYNIHAN SCHOLARSHIP FUND INC 200 MADISON AVENUE 11TH FLOOR NEW YORK NY 10016 822444864 CHARITABLE AND EDUCATION NY 501(C)(3) LINE 7 THE NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 FOUNDATION FOR ACCOUNTING EDUCATION INC B 1272965 FMV FOUNDATION FOR ACCOUNTING EDUCATION INC O 1449279 FMV FOUNDATION FOR ACCOUNTING EDUCATION INC Q 228851 FMV FOUNDATION FOR ACCOUNTING EDUCATION INC N 146040 FMV