2026-04-07T23:39:17-05:00 2025-05-31 333709623 COHNREZNICK ADVISORY LLC 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2024-06-01 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 2026-04-01 1 1 LORI ROTHE YOKOBOSKY P01273422 2122970400 2026-04-03 2024 2025-03-06 01:10:19Z CALVIN HARRIS JR 200 MADISON AVENUE 11TH FLOOR NEW YORK NY 10016 13086861 0 X WWW.NYSSCPA.ORG X 1897 NY TO CULTIVATE, PROMOTE, AND DISSEMINATE KNOWLEDGE AND INFORMATION CONCERNING CERTIFIED PUBLIC ACCOUNTANTS. 37 37 44 2050 66901 0 7372762 7536788 756244 722265 421920 881847 210820 197456 8761746 9338356 1272965 1341559 0 0 4121378 3993647 0 0 0 3939052 4696406 9333395 10031612 -571649 -693256 15645749 23493671 4592323 13176889 11053426 10316782 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, APPROXIMATELY 60 TECHNICAL AND ADMINISTRATIVE COMMITTEES, AND A 37-VOTING-MEMBER BOARD OF DIRECTORS. THE ADMINISTRATIVE OPERATIONS ARE UNDER THE DIRECTION OF THE CEO, ASSISTED BY PROFESSIONAL STAFF. 0 0 MEMBERSHIPTHE MEMBERSHIP DEPARTMENT HOSTED A VARIETY OF PROGRAMS AND EVENTS THROUGHOUT THE YEAR DESIGNED TO STRENGTHEN MEMBER ENGAGEMENT, SUPPORT PROFESSIONAL DEVELOPMENT, AND FOSTER LEADERSHIP WITHIN THE PROFESSION.THE LEADERSHIP CONFERENCE AT SCHROON LAKE BROUGHT TOGETHER SOCIETY LEADERSHIP AND MEMBERS SERVING IN VOLUNTEER LEADERSHIP ROLES TO PARTICIPATE IN PROGRAMMING FOCUSED ON LEADERSHIP DEVELOPMENT, VOLUNTEER ENGAGEMENT, STRATEGIC COLLABORATION, AND PEER NETWORKING. TO MARK THE OPENING OF NYCPA'S NEW HEADQUARTERS, THE SOCIETY HOSTED AN OPEN HOUSE EVENT THAT WELCOMED ALL MEMBERS, PAST NYCPA PRESIDENTS, STAFF, AND GOVERNMENT OFFICIALS WHO HAVE COLLABORATED WITH THE ORGANIZATION ON KEY INITIATIVES. THE EVENT PROVIDED AN OPPORTUNITY TO CELEBRATE THE SOCIETY'S CONTINUED GROWTH WHILE RECONNECTING WITH LONG-STANDING PARTNERS AND SUPPORTERS. THE SOCIETY ALSO HOSTED MEMBER APPRECIATION WEEK, RECOGNIZING MEMBERS FOLLOWING THE BUSY SEASON WITH A SERIES OF PROFESSIONAL AND SOCIAL ENGAGEMENT OPPORTUNITIES. PROGRAMMING INCLUDED AN IN-PERSON PELOTON CLASS, AN EARLY SCREENING OF THE ACCOUNTANT 2, NETWORKING HAPPY HOURS IN MANHATTAN AND SYRACUSE, AND ADDITIONAL PROFESSIONAL DEVELOPMENT OPPORTUNITIES OFFERED THROUGHOUT THE WEEK. NYCPA ALSO HOSTED A COMMUNITY NETWORKING NIGHT DESIGNED TO INTRODUCE MEMBERS AND NON-MEMBERS TO THE SOCIETY'S VARIOUS PROFESSIONAL COMMUNITIES AND COMMITTEE LEADERSHIP. TO SUPPORT THE PROFESSION'S TALENT PIPELINE AND EXPAND AWARENESS OF THE SOCIETY, NYCPA STAFF AND MEMBERS PARTICIPATED IN MORE THAN 20 COLLEGE FAIRS, CAREER FAIRS, CAMPUS VISITS, AND CONFERENCES THROUGHOUT THE YEAR. ADDITIONALLY, THE SOCIETY PARTNERED WITH TOASTMASTERS TO PROVIDE MEMBERS WITH STRUCTURED PROGRAMMING FOCUSED ON STRENGTHENING PUBLIC SPEAKING, LEADERSHIP, AND COMMUNICATION SKILLS.NYCPA COMMITTEES PROVIDE A FORUM FOR HIGH-LEVEL TECHNICAL DISCUSSION AND PROFESSIONAL RESOURCES, SKILL DEVELOPMENT AND NETWORKING OPPORTUNITIES FOR THE MEMBERSHIP AS WELL AS FOR EXTERNAL AUDIENCES. THESE APPROXIMATELY 60 COMMITTEES MET, COLLECTIVELY, MORE THAN 400 TIMES IN THE 2024-2025 FISCAL YEAR AND PRODUCED 16 FULL-DAY CONFERENCES AS PART OF THEIR ANNUAL ACTIVITIES. THROUGH THE WORK OF ITS COMMITTEES, NYCPA PRODUCED 19 COMMENT LETTERS DURING THE 2024-2025 FISCAL YEAR THAT WERE SENT TO REGULATORS SUCH AS THE FEDERAL RESERVE, THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) FOUNDATION, THE PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (PCAOB), THE AMERICAN INSTITUTE OF CPAS (AICPA), NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA), THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BOARD (IPSASB), AND THE INTERNAL REVENUE SERVICE (IRS). NYCPA CHAPTERSNYCPA STRENGTHENED MEMBER ENGAGEMENT AND CHAPTER LEADERSHIP ACROSS THE STATE THROUGH A SERIES OF COORDINATED INITIATIVES DESIGNED TO SUPPORT RECRUITMENT, RETENTION, AND PROFESSIONAL DEVELOPMENT. THE SOCIETY HOSTED ANNUAL CHAPTER LEADERSHIP MEETINGS, WHERE THE CEO AND SOCIETY STAFF MET WITH CHAPTER OFFICERS TO SHARE ORGANIZATIONAL UPDATES, DISCUSS STRATEGIC PRIORITIES, AND GATHER FEEDBACK FROM MEMBERS ACROSS NEW YORK STATE.AS PART OF THIS EFFORT, NYCPA ALSO HOSTED A SPECIAL TWO-DAY LEADERSHIP MEETING FOCUSED ON DEVELOPING THE NEXT GENERATION OF SOCIETY LEADERS, BRINGING TOGETHER EMERGING PROFESSIONALS AND CHAPTER LEADERS TO PREPARE THEM FOR FUTURE LEADERSHIP ROLES WITHIN NYCPA.TO ENSURE ONGOING COLLABORATION AND SUPPORT, MONTHLY MEETINGS ARE HELD WITH CHAPTER LEADERSHIP TO DISCUSS CHAPTER OPERATIONS, MEMBERSHIP RECRUITMENT, ENGAGEMENT STRATEGIES, AND RETENTION EFFORTS. THESE MEETINGS PROVIDE CHAPTER LEADERS WITH RESOURCES, GUIDANCE, AND A FORUM TO SHARE BEST PRACTICES.NYCPA ALSO HOSTED MEMBER APPRECIATION WEEK, WHICH PROVIDED CHAPTERS WITH OPPORTUNITIES TO ENGAGE MEMBERS LOCALLY THROUGH NETWORKING EVENTS, EDUCATIONAL PROGRAMMING, AND PROFESSIONAL DEVELOPMENT ACTIVITIES AIMED AT STRENGTHENING MEMBER CONNECTION TO THE SOCIETY.IN ADDITION, NYCPA WORKED DIRECTLY WITH CHAPTERS TO OFFER SPECIAL DISCOUNTS TO ENGAGED NEXTGEN MEMBERS INTERESTED IN ATTENDING THE NYCPA NEXTGEN LEADERS INSTITUTE, HELPING TO ENCOURAGE PARTICIPATION FROM EMERGING PROFESSIONALS AND STRENGTHEN THE PIPELINE OF FUTURE LEADERS WITHIN THE ORGANIZATION.ADDITIONALLY, NYCPA FACILITATED TOWN HALLS, PROFESSIONAL ISSUES UPDATES (PIUS), AND CPA ETHICS UPDATE PROGRAMS TO KEEP MEMBERS INFORMED ABOUT INDUSTRY DEVELOPMENTS, REGULATORY CHANGES, AND EMERGING ISSUES AFFECTING THE ACCOUNTING PROFESSION. THESE INITIATIVES HELP ENSURE MEMBERS REMAIN INFORMED, CONNECTED, AND SUPPORTED THROUGHOUT THEIR CAREERS. THE CPA JOURNALTHE CPA JOURNAL, THE VOICE OF THE PROFESSION, IS 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 95TH YEAR OF CONTINUOUS PUBLICATION. OVER THE PAST YEAR, THE JOURNAL HAS COVERED HOW THE GOVERNMENT TRANSITION HAS IMPACTED FEDERAL REGULATION AND ENFORCEMENT, AS WELL AS HOW CHANGING STATE LICENSURE REQUIREMENTS AND EVOLVING EDUCATIONAL MODELS HAVE AFFECTED THE PIPELINE TO THE PROFESSION. OUR ANNUAL EDUCATION ISSUE AGAIN FEATURED AUTHORS DEBATING WHETHER THE 150-HOUR REQUIREMENT HAS BECOME A BARRIER TO ENTRY, HOW THE PIPELINE TO THE PROFESSION COULD BE EXPANDED, AND WHETHER ACHIEVING THE STEM DESIGNATION COULD BOOST INTEREST IN ACCOUNTING. WHILE THE DISCUSSION CONTINUED IN THE PAGES OF THE JOURNAL, REAL CHANGE HAPPENED IN STATE LEGISLATURES ACROSS THE COUNTRY INCLUDING NEW YORK, WHICH ULTIMATELY ENACTED ALTERNATIVE PATHWAY LEGISLATION IN NOVEMBER 2025 (IN NO SMALL PART DUE TO THE NYCPA'S ADVOCACY EFFORTS). EMERGING TECHNOLOGIES CONTINUE TO SHAPE THE BUSINESS ENVIRONMENT AND PRACTICE OF ACCOUNTING: SEC DISCLOSURE REQUIREMENTS AND PROFESSIONAL GUIDANCE REGARDING THE ACCOUNTING FOR AND AUDITING OF CYBER ASSETS (SUCH AS CRYPTOCURRENCIES AND NONFUNGIBLE TOKENS) WERE THE SUBJECT OF SEVERAL ARTICLES IN THE PAST YEAR. THE USE OF ARTIFICIAL INTELLIGENCE (AI) IN DATA ANALYTICS, FINANCIAL REPORTING, AND ANALYSIS NOT TO MENTION CUSTOMER SERVICE, MARKETING, AND TRAINING WERE TACKLED BY SEVERAL JOURNAL AUTHORS. CPA FIRMS ARE PERENNIALLY LOOKING FOR NEW WAYS TO ATTRACT AND RETAIN TALENT, AND THE JOURNAL SPOTLIGHTED ALTERNATIVE APPROACHES TO THESE CHALLENGES, SUCH AS RECRUITING FROM TRADITIONALLY UNDERREPRESENTED GROUPS AND RECRUITING INTERNATIONAL CANDIDATES. A FEW AUTHORS ALSO PUT FORTH THE IDEA OF IMPLEMENTING VALUE PRICING OR PAYING OVERTIME TO STAFF AS MEANS OF PROMOTING SERVICES TO CLIENTS AND REDUCING STAFF TURNOVER. OTHER FEATURED ARTICLES THROUGHOUT THE YEAR COVERED CURRENT TOPICS IN MANAGEMENT ACCOUNTING, NOT-FOR-PROFIT MANAGEMENT, INTERNAL CONTROLS, AND ESG ENGAGEMENTS. IN THE MAY/JUNE 2025 ISSUE, THE JOURNAL INTRODUCED A NEW COLUMN, CORPORATE GOVERNANCE CORNER, AUTHORED BY A GROUP OF EXPERTS IN THE FIELD. IT ALSO CONTINUED TO INCLUDE REGULAR COLUMNS COVERING TAX PRACTICE, RETIREMENT PLANNING, SUSTAINABILITY, CYBERSECURITY, AND OTHER TOPICS, AS WELL AS OCCASIONAL OPINION ARTICLES AND PERSONAL VIEWPOINTS. IN ADDITION TO THE PRINT EDITION DELIVERED TO MEMBERS AND SUBSCRIBERS, THE CPA JOURNAL IS AVAILABLE ONLINE AT CPAJOURNAL.COM. WITH NEW ARTICLES POSTED EVERY WEEKDAY, THE WEBSITE DREW MORE THAN 1.1 MILLION VISITORS OVER THE COURSE OF THE FISCAL YEAR AND NEARLY 100,000 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 1 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 37 0 1 44 1 1 1 0 0 0 1 1 0 0 0 X 37 37 1 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 CPA VICE PRESIDENT 1.00 X X 0 0 0 ANDREA M PAGANO CPA DIRECTOR 1.00 X 0 0 0 ANDREW M MINTZER CPA DIRECTOR-AT-LARGE 1.00 X 0 0 0 ANTHONY CHAN CPA DIRECTOR-AT-LARGE 1.00 X 0 0 0 DAVID G YOUNG CPA DIRECTOR-AT-LARGE 1.50 X 0 0 0 ELYSA K DAUERMAN CPA DIRECTOR 1.00 X 0 0 0 FRANK J DECANDIDO CPA DIRECTOR 1.00 X 0 0 0 JAMIE L ATKINSON CPA DIRECTOR 1.00 X 0 0 0 JOHN M SPATOLA CPA VICE PRESIDENT 1.00 X X 0 0 0 KATELYN KOGAN CPA VICE PRESIDENT 1.00 X X 0 0 0 KELLY MANDELL-KLUMPP CPA DIRECTOR 1.00 X 0 0 0 KEVIN MATZ CPA ESQ PRESIDENT - ELECT 10.00 1.00 X X 0 0 0 KEVIN O'LEARY CPA PRESIDENT - ELECT 2.00 X X 0 0 0 KURT J BUTTON CPA DIRECTOR 1.00 X 0 0 0 LENORE SANCHEZ CPA DIRECTOR 5.00 X 0 0 0 LIREN WEI CPA IMMEDIATE PAST PRESIDENT 1.00 1.00 X X 0 0 0 MARK FARBER CPA DIRECTOR-AT-LARGE 1.00 X 0 0 0 MARK M ULRICH CPA DIRECTOR 2.00 X 0 0 0 MATHIEU AIMLON CPA DIRECTOR-AT-LARGE 1.00 X 0 0 0 MICHAEL R DURANT CPA DIRECTOR-AT-LARGE 1.00 1.00 X 0 0 0 MINHUI KOREN CHEN CPA DIRECTOR-AT-LARGE 1.00 X 0 0 0 NADIA MATTHIE CPA DIRECTOR-AT-LARGE 1.00 1.00 X 0 0 0 NATALIE VERBANAC CPA DIRECTOR 1.00 X 0 0 0 NICHOLAS P EELLS CPA DIRECTOR 1.00 X 0 0 0 ORUME A HAYS CPA DIRECTOR-AT-LARGE 1.00 X 0 0 0 PHILIP J LONDON CPA DIRECTOR-AT-LARGE 1.00 X 0 0 0 PHILIP MARCIANO CPA DIRECTOR 1.00 X 0 0 0 ROBERT J HUETHER CPA DIRECTOR-AT-LARGE 1.00 X 0 0 0 RONALD F RIES CPA DIRECTOR 1.00 X 0 0 0 SHMUELI MILECKI CPA VICE PRESIDENT 1.00 X X 0 0 0 STEPHANIE GIGLIOTTI CPA DIRECTOR 1.00 X 0 0 0 STEVEN M MORSE CPA DIRECTOR-AT-LARGE 1.00 1.00 X 0 0 0 TIMOTHY J DOYLE CPA DIRECTOR 1.00 X 0 0 0 WILLIAM C HUETHER CPA DIRECTOR-AT-LARGE 1.00 X 0 0 0 WILLIAM D RYAN CPA VICE PRESIDENT 1.00 X X 0 0 0 WILLIAM F SCHWENK CPA DIRECTOR-AT-LARGE 1.00 X 0 0 0 WILLIAM H DRESNACK CPA SECRETARY/TREASURER 5.00 3.00 X X 0 0 0 AMY WILLIAMS CHIEF OPERATING OFFICER 32.25 5.25 X 214133 18620 36250 CALVIN HARRIS CPA CHIEF EXECUTIVE OFFICER 28.50 9.00 X 350602 61871 66569 PATRICK PAYANO CPA CHIEF FINANCIAL OFFICER 22.50 15.00 X 174080 104449 74239 ANTOINE JULIAN FLETCHER DIRECTOR-HUMAN RESOURCES 28.10 9.40 X 135702 33926 29504 EMILY FRIZZELL CHIEF MARKETING & COMMUNICATIONS DIR. 24.40 13.10 X 114972 46961 28711 ONYI ATANMO MARKETING & COMMUNICATIONS MANAGER 3.75 33.75 X 11687 105186 21694 TIMOTHY TWOFOOT BOULETTE ESQ GENERAL COUNSEL 22.50 15.00 X 147960 63411 20099 XIOMARA FOX MANAGER-MEMBER SERVICES 33.80 3.70 X 125671 11675 54877 1274807 446099 331943 12 0 1 0 0 7525288 11500 7536788 CPA JOURNAL 541900 324771 287848 36923 MEETINGS AND CONFERENCES 541900 271091 271091 THE TRUSTED PROFESSIONAL 541900 96427 93435 2992 WEBSITE ADVERTISING 541900 26986 26986 MEMBER SERVICES 541900 2990 2990 722265 283330 283330 196733 196733 4347022 3748505 598517 598517 598517 723 723 723 9338356 656087 66901 1078580 1341559 766821 2492120 201520 272254 260932 39970 89715 52354 704774 51886 596537 662474 695012 87585 607174 1469 173011 105623 CREDIT CARD FEES 177877 SALES COMMISSION 23352 BAD DEBT 4673 UBIT TAX 670 622250 10031612 4125028 4517209 151307 509784 312937 396940 4454668 3111666 583242 1343002 8171992 6380668 8332228 2301243 2013840 15645749 23493671 950981 761791 3640069 2845344 100354 1273 9469400 4592323 13176889 X 11053426 10316782 11053426 10316782 15645749 23493671 -693256 -43388 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 7525288 390419 390419 301012 89407 729383 38538 690845 645694 184701 460993 3079591 2888427 191164 1343002 SECURITY DEPOSITS 561913 DUE FROM RELATED PARTIES 1451927 2013840 FINANCE LEASE OBLIGATIONS 50472 OPERATING LEASES LIABILITY 9418928 9469400 X 11051707 -43388 1809093 1765705 9286002 52354 52354 9338356 10996562 1017304 1017304 9979258 52354 52354 10031612 PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF MAY 31, 2025 AND 2024, 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 2022 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 4,208,252. INTERCOMPANY ELIMINATIONS -2,399,159. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATED ORGANIZATIONS' EXPENSES 3,416,463. INTERCOMPANY ELIMINATIONS -2,399,159. 1 FOUNDATION FOR ACCOUNTING EDUCATION INC 200 MADISON AVENUE 11TH FLOOR NEW YORK NY 10016 237171151 501(C)(3) 1341559 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 X 0 0 0 CALVIN HARRIS CPA CHIEF EXECUTIVE OFFICER 319366 56359 29750 5250 1486 262 18507 3266 38077 6719 407186 71856 0 0 PATRICK PAYANO CPA CHIEF FINANCIAL OFFICER 173574 104145 0 0 506 304 12642 7585 33757 20255 220479 132289 0 0 AMY WILLIAMS CHIEF OPERATING OFFICER 213257 18544 0 0 876 76 17617 1532 15733 1368 247483 21520 0 0 TIMOTHY TWOFOOT BOULETTE ESQ GENERAL COUNSEL 146750 62893 0 0 1210 518 11913 5105 2157 924 162030 69440 0 0 ANTOINE JULIAN FLETCHER DIRECTOR-HUMAN RESOURCES 135371 33843 0 0 331 83 7734 1934 15869 3967 159305 39827 0 0 XIOMARA FOX MANAGER-MEMBER SERVICES 124165 11535 0 0 1506 140 5145 478 45067 4187 175883 16340 0 0 EMILY FRIZZELL CHIEF MARKETING & COMMUNICATIONS DIR 114557 46791 0 0 415 170 8729 3565 11656 4761 135357 55287 0 0 FORM 990, PART VI, SECTION A, LINE 2 ROBERT J. HUETHER, DIRECTOR-AT-LARGE AND WILLIAM C. HUETHER, DIRECTOR-AT-LARGE HAVE A FAMILY RELATIONSHIP. 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 1341559 FMV FOUNDATION FOR ACCOUNTING EDUCATION INC O 1556959 FMV FOUNDATION FOR ACCOUNTING EDUCATION INC Q 208699 FMV FOUNDATION FOR ACCOUNTING EDUCATION INC N 121348 FMV