Civic Intelligence

Aicpa Benevolent Fund Inc.

990 • Fiscal year 2013 • EIN 13-6168775

Aug 01, 2012 to Jul 31, 2013 • Filed on Mar 15, 2014

Organization ProfileWWW.AICPA.ORG
220 Leigh Farm Road27707
Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets7th percentile

Assets

Up

$8,144,833

Up $807,097 (+11%) from 2012

Net Assets

Up

$8,142,193

Up $804,457 (+11%) from 2012

Liabilities

Up

$2,640

Up $2,640 from 2012

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$512,527

Up $357,899 (+231%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $6,214,530Liabilities 2010: $0Net Assets 2010: $6,214,5302010Assets 2011: $7,037,523Liabilities 2011: $8,193Net Assets 2011: $7,029,3302011Assets 2012: $7,337,736Liabilities 2012: $0Net Assets 2012: $7,337,7362012Assets 2013: $8,144,833Liabilities 2013: $2,640Net Assets 2013: $8,142,1932013Assets 2014: $8,821,140Liabilities 2014: $2,015Net Assets 2014: $8,819,1252014Assets 2015: $9,189,982Liabilities 2015: $6,488Net Assets 2015: $9,183,4942015Assets 2016: $9,107,196Liabilities 2016: $1,801Net Assets 2016: $9,105,3952016Assets 2017: $9,841,611Liabilities 2017: $364,758Net Assets 2017: $9,476,8532017Assets 2018: $8,451,224Liabilities 2018: $694Net Assets 2018: $8,450,5302018Assets 2019: $10,207,316Liabilities 2019: $13,850Net Assets 2019: $10,193,4662019Assets 2020: $11,750,530Liabilities 2020: $3,779Net Assets 2020: $11,746,7512020Assets 2021: $13,348,018Liabilities 2021: $22,196Net Assets 2021: $13,325,8222021Assets 2022: $10,990,699Liabilities 2022: $25,755Net Assets 2022: $10,964,9442022Assets 2023: $12,586,185Liabilities 2023: $17,831Net Assets 2023: $12,568,3542023Assets 2024: $13,955,808Liabilities 2024: $71,648Net Assets 2024: $13,884,1602024

Highlighted filing

2013

Assets$8,144,833
Liabilities$2,640
Net Assets$8,142,193
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $287,9872010Expenses 2011: $424,9032011Expenses 2012: $154,6282012Expenses 2013: $512,5272013Revenue 2014: $566,384Expenses 2014: $421,737Net Income 2014: $144,6472014Revenue 2015: $734,164Expenses 2015: $336,449Net Income 2015: $397,7152015Revenue 2016: $671,105Expenses 2016: $317,716Net Income 2016: $353,3892016Revenue 2017: $2,338,024Expenses 2017: $846,696Net Income 2017: $1,491,3282017Revenue 2018: $493,758Expenses 2018: $811,700Net Income 2018: -$317,9422018Revenue 2019: $496,698Expenses 2019: $269,922Net Income 2019: $226,7762019Revenue 2020: $580,023Expenses 2020: $266,561Net Income 2020: $313,4622020Revenue 2021: $816,916Expenses 2021: $305,634Net Income 2021: $511,2822021Revenue 2022: $509,981Expenses 2022: $303,614Net Income 2022: $206,3672022Revenue 2023: $447,652Expenses 2023: $322,196Net Income 2023: $125,4562023Revenue 2024: $775,689Expenses 2024: $332,407Net Income 2024: $443,2822024

Highlighted filing

2013

Revenue-
Expenses$512,527
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2012 to Jul 31, 2013
Signed
Mar 15, 2014
Return Version
2012v2.1
Gross Receipts
$1,614,036
Mission and Program Overview

Mission

To provide financial assistance to needy members of the american institute of certified public accountants and their families.

Filing and Contact Details

Filer

EIN
13-6168775
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IRS990ScheduleI/Form990ScheduleIPartIV/Explanation0ALL RECIPIENTS ARE REQUIRED TO SUBMIT AN APPLICATION ON A SEMI-ANNUAL BASIS. AFTER REVIEWING THE FACTS, CIRCUMSTANCES AND SUPPORTING DOCUMENTATION FOR EACH APPLICATION, THE BOARD WILL DETERMINE WHETHER TO GRANT, CONTINUE, AMEND OR TERMINATE FINANCIAL ASSISTANCE TO AN APPLICANT OR RECIPIENT.
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IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation0THE BENEVOLENT FUND DOES NOT COMPENSATE ANY OF ITS OFFICERS, BOARD MEMBERS OR MANAGEMENT. APPOINTMENT TO THE BOARD IS ENTIRELY VOLUNTARY. ACCORDING TO THE AICPA BENEVOLENT FUND BY-LAWS, THE AICPA, A RELATED ORGANIZATION, SHALL APPOINT A STAFF PERSON OF THE AICPA TO BE THE SECRETARY/TREASURER OF THE FUND.
IRS990ScheduleJ/Form990ScheduleJPartIII/Identifier0SUPPLEMENTAL INFORMATION
IRS990ScheduleJ/Form990ScheduleJPartIII/ReturnReference0PART III
IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson0ANTHONY PUGLIESE
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs026258
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs054283
IRS990ScheduleJ/Form990ScheduleJPartII/Title0TREASURER
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs0707984
IRS990ScheduleJ/InitialContractException00
IRS990/ScheduleJRequired01
IRS990ScheduleJ/SeverancePayment00
IRS990ScheduleJ/SupplementalNonqualRetirePlan00
IRS990ScheduleO/GeneralExplanation/Explanation0THE MEMBERS OF THE FUND SHALL BE THOSE PERSONS WHO, FROM TIME TO TIME, ARE THE MEMBERS OF THE BOARD OF DIRECTORS OF THE AICPA.
IRS990ScheduleO/GeneralExplanation/Explanation1THE PRESIDENT AND APPOINTED MEMBERS SHALL CONSTITUTE THE FUND'S BOARD OF TRUSTEES. THE AICPA SHALL APPOINT A SECRETARY/TREASURER TO THE FUND. THIS PERSON SHALL BE A STAFF PERSON OF THE AICPA AND WILL BE DEEMED AN OFFICER OF THE FUND.
IRS990ScheduleO/GeneralExplanation/Explanation2EVERY MEMBER OF THE BENEVOLENT FUND SHALL BE ENTITLED TO ATTEND ALL MEETINGS OF THE FUND AND TO CAST A VOTE UPON MATTERS BROUGHT BEFORE SUCH MEETING.
IRS990ScheduleO/GeneralExplanation/Explanation3AN INDEPENDENT CPA TAX PROFESSIONAL PREPARES FORM 990 AND 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.
IRS990ScheduleO/GeneralExplanation/Explanation4THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/GeneralExplanation/Explanation5THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART XII, LINE 2C
IRS990/ScheduleORequired01
IRS990ScheduleR/DividendsRelatedOrganization00
IRS990ScheduleR/ExchangeOfAssets00
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine10220 LEIGH FARM ROAD
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City0DURHAM
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State0NC
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode027707
IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg00
IRS990ScheduleR/Form990ScheduleRPartII/EIN0130432265
IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection0501(C)(6)
IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState0DC
IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine10AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities0MEMBERSHIP ORGANIZATION FOR THE ACCOUNTING PROFESSION
IRS990ScheduleR/GiftGrantOrCapContrFrOtherOrg00
IRS990ScheduleR/GiftGrantOrCapContrToOtherOrg00
IRS990ScheduleR/LoansOrGuaranteesFromOtherOrg00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrg00
IRS990ScheduleR/OtherTransferFromOtherOrg00
IRS990ScheduleR/OtherTransferToOtherOrg00
IRS990ScheduleR/PerformOfServicesByOtherOrgs01
IRS990ScheduleR/PerformOfServicesForOtherOrgs00
IRS990ScheduleR/PurchaseOfAssetsFromOtherOrg00
IRS990ScheduleR/ReceiptOfIntAnnRentsRoyalties00
IRS990ScheduleR/ReimbursementPaidByOtherOrg00
IRS990ScheduleR/ReimbursementPaidToOtherOrg00
IRS990ScheduleR/RentalOfFacilitiesFrOtherOrgs00
IRS990ScheduleR/RentalOfFacilitiesToOtherOrgs00
IRS990ScheduleR/SaleOfAssetsToOtherOrg00
IRS990ScheduleR/SharingOfFacilities01
IRS990ScheduleR/SharingOfPaidEmployees01

Document Assets

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$8,144,833
Liabilities
$2,640
Net assets
$8,142,193
Revenue
-
Expenses
$512,527
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.0$0.07$13.9$0.78$0.33$0.44
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$0.02$12.6$0.45$0.32$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$0.03$11.0$0.51$0.30$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.3$0.02$13.3$0.82$0.31$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$0.00$11.7$0.58$0.27$0.31
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$0.01$10.2$0.50$0.27$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.45$0.00$8.45$0.49$0.81$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.84$0.36$9.48$2.34$0.85$1.49
2016Detailed filing. Detailed filing data is available for this year.$9.11$0.00$9.11$0.67$0.32$0.35
2015Detailed filing. Detailed filing data is available for this year.$9.19$0.01$9.18$0.73$0.34$0.40
2014Detailed filing. Detailed filing data is available for this year.$8.82$0.00$8.82$0.57$0.42$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.14$0.00$8.14$0.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.34$0.00$7.34$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.04$0.01$7.03$0.42
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.21$0.00$6.21$0.29