2019-11-14T16:24:36-06:00 2018-12-31 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2018-01-01 136227058 ACCOUNTING RESEARCH ASSOCIATION INC ACCO 9194024500 220 LEIGH FARM ROAD DURHAM NC 27707 TIMOTHY LASPALUTO ASSISTANT TREASURER 9194024500 2019-11-05 1 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2019-10-25 209.59.242.22 2019-11-05 08:32:08 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 F9BA0E82A6D947CC92540FBC56E8B73643681DA5 2018 2020-03-31 21:24:44Z TIMOTHY LASPALUTO 220 LEIGH FARM ROAD DURHAM NC 27707 1625 0 X WWW.AICPA.ORG X 1967 DC ACCOUNTING RESEARCH ASSOCIATION, INC. ("ARA") WAS ORGANIZED TO PROMOTE THE PROGRESS AND OTHER ASPECTS OF PROFESSIONAL ACCOUNTANCY; TO PROVIDE FUNDS FOR STUDIES AND RESEARCH IN REGARD TO PRINCIPLES AND STANDARDS OF THE ACCOUNTING PROFESSION IN CONJUNCTION WITH THE AICPA AND OTHERS; TO DIRECTLY OR INDIRECTLY DISSEMINATE THE RESULTS OF STUDIES, SURVEYS AND RELATED PROJECTS DESIGNED TO IMPROVE ACCOUNTING, AUDITING AND OTHER ASPECTS OF ACCOUNTANCY; AND TO ENGAGE IN OR SPONSOR ANY OTHER PROPER AND LAWFUL ACTIVITY AS MAY BE CONSIDERED TO THE GENERAL WELFARE OF THE ACCOUNTING PROFESSION. 5 3 0 3 0 0 504980 0 0 0 1385 1625 0 0 506365 1625 406600 220000 0 0 0 0 0 0 0 1959 2389 408559 222389 97806 -220764 423834 203256 0 186 423834 203070 X ACCOUNTING RESEARCH ASSOCIATION, INC. ("ARA") WAS ORGANIZED TO PROMOTE THE PROGRESS AND OTHER ASPECTS OF PROFESSIONAL ACCOUNTANCY; TO PROVIDE FUNDS FOR STUDIES AND RESEARCH IN REGARD TO PRINCIPLES AND STANDARDS OF THE ACCOUNTING PROFESSION IN CONJUNCTION WITH THE AICPA AND OTHERS; TO DIRECTLY OR INDIRECTLY DISSEMINATE THE RESULTS OF STUDIES, SURVEYS AND RELATED PROJECTS DESIGNED TO IMPROVE ACCOUNTING, AUDITING AND OTHER ASPECTS OF ACCOUNTANCY; AND TO ENGAGE IN OR SPONSOR ANY OTHER PROPER AND LAWFUL ACTIVITY AS MAY BE CONSIDERED TO THE GENERAL WELFARE OF THE ACCOUNTING PROFESSION. 0 0 FACILITATE THE INTEGRATION OF DATA ANALYTICS AND RELATED TECHNOLOGIES INTO THE AUDIT PROCESS, AND TO DEMONSTRATE THROUGH RESEARCH HOW THIS CAN EFFECTIVELY LEAD TO ADVANCEMENTS IN THE AUDIT PROFESSION. 0 0 0 0 0 0 0 0 0 0 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 NC X TIMOTHY LASPALUTO 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 BARRY MELANCON SECRETARY/TREASURER 1.00 44.00 X X 0 2153332 403599 ERIC HANSEN PRESIDENT/VICE PRESIDENT 1.00 23.00 X X 0 0 0 KIMBERLY ELLISON-TAYLOR MEMBER/PRESIDENT 1.00 6.00 X X 0 0 0 TIMOTHY CHRISTEN MEMBER 1.00 13.00 X 0 0 0 TIMOTHY LASPALUTO ASSISTANT TREASURER 0.30 40.90 X X 0 361685 39337 WILLIAM REEB MEMBER 1.00 6.00 X 0 0 0 0 2515017 442936 0 0 1 0 0 1625 1625 1625 0 0 1625 220000 2228 ANNUAL REPORT 161 222389 423834 203256 423834 203256 0 186 0 186 X 6862 36757 416972 166313 423834 203070 423834 203256 -220764 0 X X 0 1 X 1 0 0 INTERCOMPANY PAYABLE 186 186 X PART X, LINE 2: ARA HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. ARA DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ARA'S U.S. FEDERAL INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2015 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS , PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. AS OF DECEMBER 31, 2018 ARA DID NOT RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS. 1 RUTGERS THE STATE UNIVERSITY OF NJ 65 DAVIDSON ROAD PISCATAWAY NJ 08854 226001086 501(C)(3) 220000 FMV RESEARCH 1 PART I, LINE 2: THE ADVISORY BOARD ASSESSES AND APPROVES ALL PROJECT RESOURCE AND FUNDING NEEDS. 0 1 0 BARRY MELANCON SECRETARY/TREASURER 0 1439948 0 700000 0 13384 0 392392 0 33787 0 2579511 0 0 TIMOTHY LASPALUTO ASSISTANT TREASURER 0 265547 0 80454 0 15684 0 29338 0 17325 0 408348 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS HAVE THE ABILITY TO ELECT OR APPOINT OTHER MEMBERS TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT CPA TAX PROFESSIONAL PREPARES FORM 990. BOARD MEMBERS FEEL THAT THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE AUDIT COMMITTEE'S ROLE IS TO EVALUATE THE PERSON OR FIRM HIRED TO PREPARE THE RETURN AND DETERMINE IF IT IS APPROPRIATELY FILED. FORM 990, PART VI, SECTION B, LINE 12C ARA MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY SUCH ACTIONS AS A REVIEW OF HIRED CONSULTANTS TO DETERMINE IF INDEPENDENCE DOES EXIST AND AN ENVIRONMENTAL SCAN OF BUSINESS NEWS TO ENSURE THAT NO CONFLICTS EXIST. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. AICPA 220 LEIGH FARM ROAD DURHAM NC 27707 130432265 MEMBERSHIP ORG FOR THE ACCOUNTING PROFESSION DC 501(C)(6) N/A 0 AICPA BENEVOLENT FUND 220 LEIGH FARM ROAD DURHAM NC 27707 136168775 PROVIDE FINANCIAL ASSISTANCE TO NEEDY MEMBERS OF AICPA NY 501(C)(3) 509(A)(2) AICPA 0 AICPA EDUCATIONAL FUND 220 LEIGH FARM ROAD DURHAM NC 27707 133552063 PROVIDE SPEAKERS FOR EDUCATIONAL SEMINARS FOR THE ACCOUNTING PROFESSION DC 501(C)(3) LINE 12A, I AICPA 0 AICPA FOUNDATION 220 LEIGH FARM ROAD DURHAM NC 27707 136169602 ADVANCES ACCOUNTING PROFESSION AND EDUCATION DIVERSITY DC 501(C)(3) LINE 7 AICPA 0 AICPA POLITICAL ACTION COMMITTEE 220 LEIGH FARM ROAD DURHAM NC 27707 132937976 CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE DC 527 AICPA 0 AICPA'S CORPORATE CITZENSHIP FOUNDATION INC 220 LEIGH FARM ROAD DURHAM NC 27707 900404724 ASSISTS LOCAL CHAPTERS NY 501(C)(3) LINE 7 AICPA 0 CPA'S IN SUPPORT OF AMERICA 220 LEIGH FARM ROAD DURHAM NC 27707 134188683 FINANCIAL ASSISTANCE TO VICTIMS OF TERRORIST ATTACKS AND NATURAL DISASTERS NY 501(C)(3) LINE 7 AICPA 0 INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS 66 WELLINGTON STREET WEST SUITE 53 TORONTO ONTARIO CA M5K 1E6 SAME AS AICPA CA AICPA 0 CPACOM 1345 AVE OF THE AMERICAS NEW YORK NY 10019 223731549 INTERNET PORTAL MARKETING DE N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0