AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 130432265) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1916

Legal Domicile

Principal Officer

BARRY MELANCON

Phone

9194024500

Tax Period

2023-01-01 to 2023-12-31

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, founded in 1916, is a major nonprofit that reported $211.3M in total revenue in fiscal year 2023. Revenue decreased 13% compared to the prior year.

Mission

THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IS A MEMBERSHIP ORGANIZATION WHOSE PRIMARY EXEMPT PURPOSES ARE TO SERVE AND UNITE THE ACCOUNTANCY PROFESSION, TO DEVELOP AND MAINTAIN HIGH PROFESSIONAL STANDARDS, TO ADVANCE THE SCIENCE OF ACCOUNTANCY, TO DEVELOP AND IMPROVE ACCOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $142,417,698

Program Service Revenue $44,578,654

Investment Income $4,824,934

Other Revenue $19,523,739

TOTAL REVENUE $211,345,025

Expense Breakdown

Grants Paid $939,834

Salaries & Benefits $890,683

Fundraising Expenses $0

Other Expenses $229,380,203

TOTAL EXPENSES $231,210,720

Year-over-Year Comparison

	2023	2022	Change
Revenue	$211,345,025	$242,372,136	-0.1%
Expenses	$231,210,720	$204,676,789	+0.1%
Net Income	$-19,865,695	$37,695,347	-1.5%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

261

Independent Members

260

Employees

N/A

Volunteers

261

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$4,151,257

Total Directors

$3,125,386

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALAN WHITMAN	DIRECTOR	3.00	Director	$0	$0	$0
ANDY MINTZER	DIRECTOR	3.00	Director	$0	$0	$0
ANOOP MEHTA	CHAIRMAN/IMMEDIATE PAST CHAIR	3.00	Officer Director	$0	$0	$0
ANTHONY GONZALEZ	DIRECTOR	3.00	Director	$0	$0	$20,000
ASIF SADIQ	DIRECTOR	3.00	Director	$0	$0	$0
BARRY C MELANCON	PRESIDENT & CEO & DIRECTOR	3.00	Officer Director	$10,731	$402,733	$3,071,386
BETH KIEFFER LEONARD	DIRECTOR	3.00	Director	$0	$0	$0
BILL PIROLLI	OUTGOING IMMEDIATE PAST CHAIR	3.00	Officer Director	$0	$0	$0
CARLA MCCALL	VICE CHAIR	3.00	Officer Director	$0	$0	$0
CHARLIE STEEL	DIRECTOR	3.00	Director	$0	$0	$0
DOMINIC ORTIZ	OUTGOING DIRECTOR	3.00	Director	$0	$0	$0
EBONIE JACKSON	DIRECTOR	3.00	Director	$0	$0	$0
JAN LEWIS	DIRECTOR	3.00	Director	$0	$0	$0
JONYCE BULLOCK	DIRECTOR	3.00	Director	$0	$0	$0
LEXY KESSLER	DIRECTOR	3.00	Director	$0	$0	$0
LINDSAY STEVENSON	DIRECTOR	3.00	Director	$0	$0	$0
MARK BEGICH	OUTGOING DIRECTOR	3.00	Director	$0	$0	$34,000
MARY GRACE DAVENPORT	OUTGOING DIRECTOR	3.00	Director	$0	$0	$0
MATT SNOW	DIRECTOR	3.00	Director	$0	$0	$0
OKORIE RAMSEY	VICE CHAIR/CHAIR	3.00	Officer Director	$0	$0	$0
SCOTT SHOWALTER	DIRECTOR	3.00	Director	$0	$0	$0
TRISHA NOMURA	OUTGOING DIRECTOR	3.00	Director	$0	$0	$0
WESLEY WES BRICKER	DIRECTOR	3.00	Director	$0	$0	$0
MICHAEL BUDDENDECK	SECRETARY	3.00	Officer	$0	$61,461	$586,480
TIMOTHY LASPALUTO	CFO	3.00	Officer	$0	$54,918	$493,391

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$211,345,025	$231,210,720	$222,296,924	$-19,865,695
2022	$242,372,136	$204,676,789	$223,127,447	$37,695,347
2021	$195,517,691	$192,331,270	$233,833,747	$3,186,421
2020	$186,658,456	$175,796,280	$234,474,688	$10,862,176
2019	$194,005,749	$187,758,214	$186,356,081	$6,247,535
2018	$189,838,267	$184,306,469	$160,189,656	$5,531,798

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS