2026-03-11T11:50:58+00:00 2025-05-31 580692043 Mauldin & Jenkins LLC 1401 Manatee Avenue West Suite 1200 Bradenton FL 34205 990 2024-06-01 396030166 American Accounting Association AMER 9419217747 11161 East SR 70 Suite 110-519 Lakewood Ranch FL 342024165 Yvonne Hinson CEO 9419217747 2026-03-11 true true Brian Carter P00536712 9417474483 2026-03-08 2024 2025-03-06 01:10:19Z X Yvonne L Hinson 11161 East SR 70 Suite 110-519 Lakewood Ranch FL 342024165 9331680 false X AAAHQ.ORG X 1935 IL THE AMERICAN ACCOUNTING ASSOCIATION PROMOTES WORLDWIDE EXCELLENCE IN ACCOUNTING EDUCATION, RESEARCH AND PRACTICE. THE ASSOCIATION HOSTS MEETINGS, CONFERENCES AND CONSORTIA RELATING TO VARIOUS ACCOUNTING EDUCATION TOPICS. THE ASSOCIATION ALSO PUBLISHES A COLLECTION OF PEER-REVIEWED WIDELY-RECOGNIZED WORLD CLASS JOURNALS. 12 12 29 487 30843 6028 1030073 1034057 8290700 7882955 390869 414668 0 0 9711642 9331680 252580 261740 0 0 3204270 2794459 0 0 0 5725466 6660838 9182316 9717037 529326 -385357 13567820 13320458 3510316 3617612 10057504 9702846 X To provide and promote educational support in accounting education, research and practice. false false 5298898 137550 2542487 ANNUAL MEETING FOR MEMBERS, CONFERENCES & CONSORTIA RELATING TO VARIOUS ACCOUNTING EDUCATION TOPICS. 1555346 3500 3070097 THE ASSOCIATION PUBLISHES 17 JOURNALS, 16 NEWSLETTERS, AND OTHER PUBLICATIONS, INCLUDING A WEB SITE FOR DISSEMINATION OF INFORMATION TO MEMBERS/SUBSCRIBERS. 789618 2239528 MISCELLANEOUS MEMBER AND SUBSCRIBER SUPPORT SERVICES 256618 120690 COMMITTEE MEETINGS AND PROGRAMS TO RESEARCH VARIOUS ACCOUNTING-RELATED TOPICS, TO EDUCATE ACCOUNTING PROFESSORS AND TO RECOGNIZE OUTSTANDING EDUCATORS. 256618 120690 7900480 true true false false false false false false false true true false false false false true false true false false false false true false false false false false true true false false false false false false false false false false false false false false false true false false false false true 24 0 true 29 true true true false false false false false false false false false false false X 12 12 false false false false true true true true true false true true true true true true true true true true false false FL IL X Yvonne L Hinson 9419217747 11161 East SR 70 Suite 110-519 Lakewood Ranch FL 34202 Audrey A Gramling President 5.0 X X 0 0 0 Jacqueline S Hammersley Vice President - Research & Publications 5.0 X X 0 0 0 Margaret H Christ Vice President, Finance 5.0 X X 0 0 0 Mark S Beasley President-Elect 5.0 X X 0 0 0 Mark Taylor Past President 5.0 X X 0 0 0 Natalie T Churyk Vice President - Education 5.0 X X 0 0 0 Norma R Montague Vice President-Engagement, Access & Community Committee 5.0 X X 0 0 0 Alisa Brink Council Chair 5.0 X 0 0 0 Bette M Kozlowski Director - Focusing On Aca 5.0 X 0 0 0 Cristina Florio Director - Focusing On Int 5.0 X 0 0 0 Jay C Thibodeau Director-Focusing on Segments 5.0 X 0 0 0 Linda M Parsons Director - Focusing On Mem 5.0 X 0 0 0 Mark Van Zorn Chief Information Officer 40.0 X 150087 0 24286 Yvonne Hinson Chief Executive Officer 38.0 2.0 X 322770 0 16883 Erlinda Lynn Jones Sr Director 40.0 X 159828 0 24292 Karen Osterheld Sr Director 40.0 X 167553 0 17084 Steven Clinton Matzke Sr Director 40.0 X 121950 0 14628 922188 0 97173 5 false true false 0 1034057 1034057 PUBLICATIONS 513120 3070097 3070097 MEMBERSHIP DUES 611710 1964330 1964330 OTHER PROGRAMS & FASB 611710 157649 133086 24563 ANNUAL MEETING 611710 2409399 2409399 SUBSCRIPTIONS 513120 275200 275200 6280 0 6280 0 7882955 414668 414668 0 0 0 0 0 0 0 0 0 9331680 7852112 30843 414668 245353 245353 16387 16387 588021 200891 387130 1903382 1383023 520359 115912 76019 39893 31632 31632 155512 99683 55829 31695 23464 8231 409465 360844 48621 147409 57339 90070 0 37250 23877 13373 325746 228974 96772 61884 39667 22217 342133 307165 34968 3705390 3442130 263260 82539 42806 39733 203210 131495 71715 77194 48243 28951 Printing and publications 894867 887065 7802 Bank fees 185655 145972 39683 Postage 59802 59743 59 Corporate sponsorships 25000 25000 71599 48708 22891 0 9717037 7900480 1816557 0 109964 9724871 8474175 399896 111432 486914 1265970 0 0 0 0 2533 2533 582039 1188023 3681261 1512900 2371567 2168361 0 0 0 0 13567820 13320458 334360 934202 2060447 1641660 0 0 1115509 1041750 0 0 3510316 3617612 X 8984137 9100718 1073367 602128 10057504 9702846 13567820 13320458 -385357 30699 0 X X false true true false X 922614 1281090 879075 1030073 1034057 5146909 6573727 7267763 8494873 8217980 7852112 38406455 0 0 0 7496341 8548853 9373948 9248053 8886169 43553364 176969 678667 925800 667438 333500 2782374 0 0 0 0 0 0 176969 678667 925800 667438 333500 2782374 40770990 17687 11707 177418 390869 414668 1012349 0 17687 11707 177418 390869 414668 1012349 22756 48914 48099 47011 30843 197623 0 0 0 0 0 0 7536784 8609474 9599465 9685933 9331680 44763336 0.91081 0.91989 0.02 0.0146 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 111000 111000 106000 5000 111000 106000 106000 106000 106000 100000 6000 106000 0.0 1.0 0.0 false false 376934 376934 2508137 876862 1631275 796190 636038 160152 2168361 0 X 9536261 30699 173882 204581 9331680 0 0 9331680 9830771 113734 113734 9717037 0 0 9717037 Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUND IS TO FUND AWARDS AND GRANTS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association is generally exempt from Federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code and comparable state law. The Association is required to pay income taxes on the excess of revenues derived from activities unrelated to the tax-exempt purpose of the Association over the related expenses. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT). There were no unrecognized tax benefits identified or recorded as liabilities for the years ended May 31, 2025 and 2024. The Association files income tax returns in the U.S., Florida, and Illinois. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 AAA FOUNDATION EIN: 93-3604876 - 173882 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 AAA FOUNDATION EIN: 93-3604876 - 113734 Accounting Scholarships and Awards Europe (Including Iceland and Greenland) 16 12783 Wire Book Accounting Scholarships and Awards East Asia and the Pacific 7 2604 Wire Book Accounting Scholarships and Awards North America (Canada & Mexico only) 2 1000 Wire Book false false false false false false true 2024 Cook Award 3 91500 2024 Deloitte Foundation Wildman Medal Award 2 7500 2024 Distinguished Contributions to Accounting Literature Award 1 2500 2024 IAE Award 1 2500 2024 Innovation in Accounting Education Award 1 2500 2024 Issues in Accounting Education Best Paper Award 2 1667 2024 Outstanding Accounting Educator Award 2 5000 2025 Distinguished Contribution to Accounting Literature Award 1 625 24 Accounting Horizons Best Paper Award 2 2500 AAH Journal Award of Excellence 1 100 ABO Outstanding Dissertation Award 1 1000 ABO Outstanding Emerging Scholar Award 2 500 ABO Outstanding Manuscript Award 3 501 AHJ best paper award 1 150 AJPT Best Paper Award 1 1000 Alfred R. Roberts Memorial Research Award 1 1000 Best Dissertation Award 1 1500 Best Early Career Researcher in Management Accounting 1 2000 Best Management Accounting Paper Award 3 2000 Best Paper Award 2 650 Best Ph.D. Student Paper Award 1 1000 Best Research Paper Award 2 500 Best Teaching Innovation Award 2 667 Connecting to Practice Award 3 1500 Contribution to Mgt Acct Award 1 500 DIV Section Innovation in Research Award 1 500 Excellence in Accounting Ethics Education 3 2000 Excellence in Reviewing Award 12 3000 FA Best Research Paper 1 1000 FARS Midyear Meeting Connecting to Practice Award 3 1500 GIWB Section - KPMG Outstanding Published Manuscript Award 1 200 GIWB Section KPMG Best Paper Award 2 500 Hall of Honor Award 1 3000 Impact on Management Accounting Practice Award 4 2000 Innovation in Financial Accounting Award 3 1500 Innovation in Graduate Teaching award 1 2500 Innovation in Research Award 1 500 James Benjamin Lifetime Service Award 1 5000 JATA Outstanding Paper 3 1000 JIAR Best paper award 2 125 KPMG Accounting Program Innovation Award 1 2500 KPMG Best paper award 2 500 KPMG Mentoring Award 1 1000 KPMG Outstanding Dissertation Award 1 1000 KPMG Outstanding Published Manuscript 3 600 Leadership Section Mark Chain/Deloitte Innovation Award 1 2500 Management Accounting Education Award 1 1000 Mark Chain Deloitte Innovation Award 2 5000 Outstanding AJPT Reviewer Award 3 1500 Outstanding Case Award 1 250 Outstanding Auditing Dissertation Award 2 5000 Outstanding Dissertation Award 1 500 Outstanding Doctoral Dissertation Award - 1st Place 1 1000 Outstanding Instructional Contribution 1 375 Outstanding Published Manuscript Award 1 200 Outstanding International Educator Award 1 250 Outstanding Tax Dissertation 1 5000 TAR AM Award 1 250 Timothy Pearson Dissertation Award 1 1000 Teaching Innovation Award 3 5000 Other Scholarships and Awards 46 55743 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds Awards are made as recognition for major contributions or accomplishments within the accounting academy; they often include a physical component (plaque, medal, etc.) and some include a financial award. Examples include: the Wildman Award, Accounting Education, Outstanding Service, Innovations in Accounting Education, the AAA/Cook/Deloitte Prize. Each award has a formalized nomination and selection process that has been designed with Board oversite to meet the Association's and donors' (if applicable) intent. The nomination process specifies the objectives of the award, the criteria that will be used to select the awardee, and the specifications of the nomination process. Nominations are compiled and provided to the award selection committee, with additional information from the candidates, if specified in the procedures. The selection committee evaluates the candidates and selects the awardee(s). X X X false false false false false false false false false Yvonne Hinson Chief Executive Officer 317770 0 5000 0 0 0 0 0 16883 0 339653 0 0 0 Mark Van Zorn Chief Information Officer 147587 0 2500 0 0 0 0 0 24286 0 174373 0 0 0 Karen Osterheld Sr Director 167553 0 0 0 0 0 0 0 17084 0 184637 0 0 0 Erlinda Lynn Jones Sr Director 157328 0 2500 0 0 0 0 0 24292 0 184120 0 0 0 Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 256,618 including grants of $ 120,690) COMMITTEE MEETINGS AND PROGRAMS TO RESEARCH VARIOUS ACCOUNTING-RELATED TOPICS, TO EDUCATE ACCOUNTING PROFESSORS AND TO RECOGNIZE OUTSTANDING EDUCATORS. Form 990, Part VI, Line 6 Classes of members or stockholders THE BY-LAWS OF THE ORGANIZATION IN SECTION III MEMBERSHIP - "Admission to the Association shall be subject to such conditions as the Board of Directors may determine. There shall be three classes of membership: (1) Regular Members, (2) Life Members, and (3) Student Members. The Board of Directors has the authority to create membership sub-categories based on the organization's strategy." "Regular Members and Life Members are eligible to vote, hold offices, and participate in all activities of the Association. Student Members may participate in activities of the Association, except they may not vote in elections conducted by the Association, serve as committee members, or hold an elective or appointed office." Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BY-LAWS OF THE ORGANIZATION IN SECTION VIII COUNCIL: "A Council shall assist the Board of Directors in governance of the Association. The functions of the Council shall be in part advisory and in part decision-making, with day-to-day decisions made by the President, the CEO, and the Board of Directors. The Council shall normally meet at a minimum three times a year. Members of the Council shall begin their term at the conclusion of the annual meeting of the Association." Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE BY-LAWS OF THE ORGANIZATION IN SECTION X NOMINATION AND ELECTIONS PROCEDURES: "A list of the nominations made by the Committee on Nominations and the Council shall be published approximately ninety (90) days prior to the beginning of the election. The slate shall include at least two names for each position. Additional nominations may be made by a petition signed by not less than one hundred (100) members of the Association submitted to the CEO at least forty-five (45) days prior to the beginning of the election. Persons so nominated must previously have agreed to serve if elected. The membership of the Association shall be notified prior to the election of the nominations made by petition." Form 990, Part VI, Line 11b Review of form 990 by governing body The audit committee will review and make the recommendation to the CEO, who will sign or appoint the CFO to sign. Form 990, Part VI, Line 12c Conflict of interest policy Annually, the American Accounting Association's Conflict of Interest and Code of Ethics policies are distributed to the current and incoming Board of Directors. It is requested that all board members complete and return the conflict of interest disclosure form. This process is monitored until 100% compliance is obtained. Form 990, Part VI, Line 15a Process to establish compensation of top management official Compensation for the CEO is established by a written employment contract which is approved by the Board or Compensation Committee. Analysis of the total salary expense is incorporated into the annual budget process which is approved by the Board. Form 990, Part VI, Line 15b Process to establish compensation of other employees Compensation is established by a written employment contract which is approved by the board or compensation committee. Salaries are based on comparability data and are reviewed during the annual performance evaluation process. Analysis of the total salary expense is incorporated into the annual budget process which is approved by the Board. Form 990, Part VI, Line 19 Required documents available to the public Documents are provided upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Advertising - Total Revenue: 6280, Related or Exempt Function Revenue: , Unrelated Business Revenue: 6280, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XII, Line 2c Change of oversight process or selection process PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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