American Institute Of Certified Public Accountants
AICPA reports a $19.8 million deficit in 2023 after several years of surpluses, with no officer compensation reported.
EIN: 130432265 · Durham, NC · Updated: 2026-03-28
Is American Institute Of Certified Public Accountants Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Institute Of Certified Public Accountants directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About American Institute Of Certified Public Accountants
American Institute Of Certified Public Accountants (EIN: 130432265) is a nonprofit organization based in Durham, NC. The organization reported total revenue of $252.9M and total assets of $239.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Institute Of Certified Public Accountants's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Institute Of Certified Public Accountants is a major nonprofit that has been operating for 73 years, with 14 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -0.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $211.3M |
| Total Expenses | $231.2M |
| Surplus / Deficit | $-19,865,695 |
| Total Assets | $222.3M |
| Total Liabilities | $139.7M |
| Net Assets | $82.6M |
| Operating Margin | -9.4% |
| Debt-to-Asset Ratio | 62.8% |
| Months of Reserves | 11.5 months |
Financial Health Grade: C
In 2023, American Institute Of Certified Public Accountants reported a deficit of $19.9M with expenses exceeding revenue, holds 11.5 months of operating reserves (strong position), has a debt-to-asset ratio of 62.8% (high leverage).
Financial Trends
Over 14 years of filings (2011–2023), American Institute Of Certified Public Accountants's revenue has grown at a compound annual growth rate (CAGR) of -0.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -12.8% | +13.0% | -0.4% |
| 2022 | +24.0% | +6.4% | -4.6% |
| 2021 | +4.7% | +9.4% | -0.3% |
| 2020 | -3.8% | -6.4% | +25.8% |
| 2019 | +2.2% | +1.9% | +16.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1953 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Institute Of Certified Public Accountants with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, American Institute Of Certified Public Accountants allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $19.9M, with expenses exceeding revenue.
- Debt-to-asset ratio: 62.8%.
Executive Compensation Analysis
The consistent reporting of 0% officer compensation across all available filings is unusual for an organization of AICPA's size and revenue ($211 million in 2023), suggesting executive compensation may be categorized differently or not reported in this specific line item, which limits transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Institute Of Certified Public Accountants's IRS 990 filings:
- Consistent 0% officer compensation reported, raising transparency questions about executive pay.
- Expenses exceeded revenue by $19.8 million in the most recent 2023 filing period.
Strengths
The following positive indicators were identified for American Institute Of Certified Public Accountants:
- Substantial and consistent revenue streams, often exceeding $200 million annually.
- Strong asset base, with assets of $222,296,924 in 2023, providing financial stability.
- Long and consistent history of IRS 990 filings, indicating good compliance.
Frequently Asked Questions about American Institute Of Certified Public Accountants
Is American Institute Of Certified Public Accountants a legitimate charity?
Based on AI analysis of IRS 990 filings, American Institute Of Certified Public Accountants (EIN: 130432265) some concerns. Mission Score: 65/100. 2 red flags identified, 3 strengths noted.
How does American Institute Of Certified Public Accountants spend its money?
American Institute Of Certified Public Accountants directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to American Institute Of Certified Public Accountants tax-deductible?
American Institute Of Certified Public Accountants is registered as a tax-exempt nonprofit (EIN: 130432265). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why is officer compensation consistently reported as 0%?
The IRS 990 filings for the American Institute Of Certified Public Accountants consistently show 0% for officer compensation. This is unusual for an organization with annual revenues exceeding $200 million and suggests that executive compensation may be reported under different categories (e.g., salaries for key employees) or that the organization has a unique compensation structure that does not fall under the 'officer compensation' definition on the 990.
What caused the $19.8 million deficit in 2023?
In the 2023 fiscal period, the organization reported revenues of $211,345,025 and expenses of $231,210,720, resulting in a deficit of $19,865,695. The specific causes for this increase in expenses relative to revenue would require a detailed review of the functional expense breakdown within the full 990 filing, which is not provided in this summary data.
How does AICPA's spending efficiency compare to similar professional organizations?
Without a detailed breakdown of program, administrative, and fundraising expenses from the 990 filings, it is difficult to definitively assess AICPA's spending efficiency against peers. However, the general trend of revenues covering expenses in most years suggests a reasonable level of financial management, though the 2023 deficit warrants closer examination.
Filing History
IRS 990 filing history for American Institute Of Certified Public Accountants showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2023), American Institute Of Certified Public Accountants's revenue has declined by 0.5%, moving from $212.4M to $211.3M. Total assets increased by 7.6% over the same period, from $206.7M to $222.3M. Total functional expenses rose by 10.2%, from $209.8M to $231.2M. In its most recent filing year (2023), American Institute Of Certified Public Accountants reported a deficit of $19.9M, with expenses exceeding revenue. The organization holds $139.7M in liabilities against $222.3M in assets (debt-to-asset ratio: 62.8%), resulting in net assets of $82.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $211.3M | $231.2M | $222.3M | $139.7M | — | — |
| 2022 | $242.4M | $204.7M | $223.1M | $133.5M | — | — |
| 2021 | $195.5M | $192.3M | $233.8M | $152.8M | — | View 990 |
| 2020 | $186.7M | $175.8M | $234.5M | $167.7M | — | View 990 |
| 2019 | $194.0M | $187.8M | $186.4M | $143.5M | — | — |
| 2018 | $189.8M | $184.3M | $160.2M | $139.9M | — | View 990 |
| 2017 | $266.8M | $253.3M | $178.5M | $155.4M | — | View 990 |
| 2016 | $108.5M | $112.0M | $176.5M | $162.3M | — | View 990 |
| 2016 | $244.6M | $253.9M | $200.6M | $181.4M | — | — |
| 2015 | $244.7M | $248.5M | $225.7M | $191.7M | — | View 990 |
| 2014 | $229.7M | $223.2M | $227.0M | $185.2M | — | View 990 |
| 2013 | $219.9M | $204.7M | $203.9M | $173.0M | — | View 990 |
| 2012 | $213.2M | $239.2M | $192.4M | $184.7M | — | View 990 |
| 2011 | $212.4M | $209.8M | $206.7M | $172.4M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $211.3M, expenses of $231.2M, and assets of $222.3M (revenue -12.8% year-over-year).
- 2022: Revenue of $242.4M, expenses of $204.7M, and assets of $223.1M (revenue +24.0% year-over-year).
- 2021: Revenue of $195.5M, expenses of $192.3M, and assets of $233.8M (revenue +4.7% year-over-year).
- 2020: Revenue of $186.7M, expenses of $175.8M, and assets of $234.5M (revenue -3.8% year-over-year).
- 2019: Revenue of $194.0M, expenses of $187.8M, and assets of $186.4M (revenue +2.2% year-over-year).
- 2018: Revenue of $189.8M, expenses of $184.3M, and assets of $160.2M (revenue -28.8% year-over-year).
- 2017: Revenue of $266.8M, expenses of $253.3M, and assets of $178.5M (revenue +145.9% year-over-year).
- 2016: Revenue of $108.5M, expenses of $112.0M, and assets of $176.5M (revenue -55.6% year-over-year).
- 2016: Revenue of $244.6M, expenses of $253.9M, and assets of $200.6M (revenue +-0.0% year-over-year).
- 2015: Revenue of $244.7M, expenses of $248.5M, and assets of $225.7M (revenue +6.5% year-over-year).
- 2014: Revenue of $229.7M, expenses of $223.2M, and assets of $227.0M (revenue +4.4% year-over-year).
- 2013: Revenue of $219.9M, expenses of $204.7M, and assets of $203.9M (revenue +3.2% year-over-year).
- 2012: Revenue of $213.2M, expenses of $239.2M, and assets of $192.4M (revenue +0.4% year-over-year).
- 2011: Revenue of $212.4M, expenses of $209.8M, and assets of $206.7M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Institute Of Certified Public Accountants:
Data Sources and Methodology
This transparency report for American Institute Of Certified Public Accountants is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.