International Association for Accounting Education & Research

Nonprofit profile at a glance

EIN
030491118
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Bloomington, IN, USA
Phone
8128559951
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$94,707
Expenses
$118,667
Assets
$580,584
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • ELIZABETH GORDON (IMMEDIATE PAST PRESIDENT)
  • KATHERINE SCHIPPER (PRESIDENT)

People named in this filing

  • ELIZABETH GORDON (IMMEDIATE PAST PRESIDENT)
  • GIA CHEVIS (VP AT-LARGE: AAA IS)
  • GEORGE NELL (VP AT-LARGE: SAAA)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote excellence in accounting education and research on a worldwide basis and to maximize the contribution of accounting academics to the development and maintenance of high quality, globally recognized standards of accounting practice.

What it reported doing in 2025

Commissioning research projects in collaboration with sponsors that contribute to the development of advances in international accounting and educational standards. Promoting the development of accounting faculty internationally, in cooperation with national and regional academic accounting associations, through the organization and sponsorship of international conferences, international symposia and workshops, and through paper development workshops.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 72% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 68
  • Accountability: 76
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84%; rating input score 84
  • Program expense ratio: 63.2%; rating input score 63
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 75%; rating input score 75; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.3%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 4.89; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -12.6% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -9.9% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 84% of revenue deployed · 63.2% of spending went to programs
  • Governance: 21 of 21 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $75K in reported program spending
  • Leadership: top reported pay $0 · 20 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.