AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE
PAC — Qualified
DURHAM, NC · FEC ID: C00077321 · Treasurer: SPIEGEL, SCOTT H. MR.
Total Receipts
$1,737,769
Total Disbursements
$3,880,373
Cash on Hand
$2,566,924
Connected Org
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
$5,337,935 in itemized individual contributions is the join between the occupation CPA and AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE (C00077321). That cell covers 22,102 contributions from FEC.gov individual filings. The occupation grouping totals $44,519,078 across all recipients, so this committee is 12.0% of that labeled money. This page is the occupation-and-committee match, not a state accountancy-board roster or a firm PAC.
Key figures
- AICPA PAC received $5,337,935 from CPA-coded individual gifts across 22,102 contributions.
- The CPA occupation grouping totals $44,519,078, so this committee is 12.0% of that labeled money.
- About $242 per contribution is the mean of 22,102 itemized lines, not a unique-person count.
- The join is an FEC occupation–committee intersection, not corporate treasury spending and not USAspending awards.
- Source: FEC.gov itemized individual contribution aggregates. Not independent expenditures.
CPA as occupation, AICPA PAC as recipient
CPA is the occupation string as stored. The recipient is C00077321, AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE. Accountant is a different key if stored separately. Matching rows sum to $5,337,935 across 22,102 contributions. The occupation hub is $44,519,078 to every committee in the aggregate. The committee overlay includes every occupation, not only CPA. This tie page exists because those two dimensions meet; it is not a restatement of either hub.
About 12.0% of a large CPA occupation total on 22,102 lines is a trade-PAC cell, not the occupation’s only destination. The join key is the occupation string plus committee ID C00077321. It is not a finding that a trade association, employer, or candidate bundled the gifts. Filers listed CPA; the receipts are attributed to C00077321 in this table. Occupation labels are filer-entered. FEC.gov does not audit job titles against licenses or payroll.
A minority share of a large CPA grouping
The CPA occupation grouping shows $44,519,078 in itemized individual money. The AICPA PAC cell is $5,337,935, or 12.0% of that total. The remaining $39,181,143 went to committees other than C00077321. Opening only this tie would hide that remainder.
Cpa keeps the $44,519,078 grouping and its other recipients. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE keeps C00077321 volume from every occupation. All occupations and All FEC ties list sibling occupation–committee cells so this join is not mistaken for a company PAC or for independent expenditures.
Full analysis: CPA contributions received by AICPA PAC →
Questions
- How much did CPA-coded donors give to AICPA PAC?
- FEC.gov aggregates of itemized individual contributions show $5,337,935 grouped to occupation CPA and received by AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE (C00077321). That join covers 22,102 contributions. The occupation total across all committees is $44,519,078, so this cell is 12.0%. These figures are not independent expenditures.
- What share of CPA FEC individual money went to AICPA PAC?
- 12.0% of the $44,519,078 CPA grouping is in this join: $5,337,935 to C00077321. The remaining $39,181,143 went to other committees. A share that large or small describes occupation–committee overlap, not corporate giving and not a unique-donor census.
- Does this include a company PAC or independent expenditures?
- No. The source is itemized individual contributions grouped by occupation and recipient committee. Company PAC documents and independent expenditures are other FEC categories. Use the AICPA PAC committee hub for receipt types outside this occupation filter. The cell is $5,337,935 on 22,102 lines.
- Where are the live CPA and AICPA PAC tables?
- Cpa carries the $44,519,078 occupation total. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE is committee C00077321. All occupations and All FEC ties list sibling joins. Original filings remain at FEC.gov. This tie page is the CPA × C00077321 intersection only.
FEC.gov aggregates of itemized individual contributions grouped by occupation and recipient committee. Not independent expenditures.
Committee ties
Cycle History
| Cycle | Receipts | Disbursements | Cash on Hand |
|---|---|---|---|
| 1980 | $0 | $0 | $0 |
| 1982 | $0 | $0 | $0 |
| 1984 | $0 | $0 | $0 |
| 1986 | $0 | $0 | $0 |
| 1988 | $0 | $0 | $0 |
| 1990 | $0 | $0 | $0 |
| 1992 | $0 | $0 | $0 |
| 1994 | $0 | $0 | $0 |
| 1996 | $0 | $0 | $0 |
| 1998 | $0 | $0 | $0 |
| 2000 | $0 | $0 | $0 |
| 2002 | $0 | $0 | $0 |
| 2004 | $0 | $0 | $0 |
| 2006 | $0 | $0 | $0 |
| 2008 | $887,002 | $1,174,009 | $139,166 |
| 2010 | $1,206,447 | $1,037,921 | $307,692 |
| 2012 | $1,638,277 | $1,380,253 | $565,717 |
| 2014 | $2,200,683 | $1,799,827 | $967,233 |
| 2016 | $2,540,022 | $2,571,582 | $935,672 |
| 2018 | $2,651,998 | $2,334,462 | $1,253,208 |
| 2020 | $3,143,178 | $2,241,330 | $2,155,056 |
| 2022 | $3,583,669 | $1,837,699 | $3,901,026 |
| 2026 | $1,737,769 | $3,880,373 | $2,566,924 |
Top Donors
| # | Name | Total | Contributions | Location | Employer | Cycles |
|---|---|---|---|---|---|---|
| 1 | MILLER, SUSAN M | $9,000 | 1 | LIONVILLE, PA | HOUSE-WIFE | 1980 |
| 2 | BAILEY, DAVID | $8,700 | 1 | COCCA BEACH, FL | RETIRED | 1980 |
| 3 | JAMES, WILLIAM | $7,850 | 1 | VEGA BAJA, PR | RAMON ARUAS | 1980 |
| 4 | JONES, JAMES | $6,900 | 2 | LOS ANGELES, CA | — | 1980 |
| 5 | COLLINS, KEVIN | $5,800 | 1 | NEW YORK, NY | FIRST BOSTON CORP | 1980 |
| 6 | HALL, MICHAEL | $5,770 | 1 | BONITA SPRINGS, FL | INESTMENT | 1980 |
| 7 | JONES, RICHARD | $5,675 | 2 | — | — | 1980 |
| 8 | KULLBERG, DUANE R | $5,000 | 5 | EVANSTON, IL | CPA | 1980 |
| 9 | ARMSTRONG, WILLIAM | $4,700 | 2 | BRAWLEY, CA | CATTLEMAN | 1980 |
| 10 | COHEN, RICHARD | $3,900 | 1 | NEW YORK, NY | — | 1980 |
| 11 | KITROSSER, EDWARD | $3,700 | 2 | MARLBORO, NJ | MURRAY DROPKIN | 1980 |
| 12 | ELLIS, MICHAEL | $3,590 | 2 | ROSLYN HARBOR, NY | T GLUCK AND CO | 1980 |
| 13 | KRAJANOWSKI, DAVID | $3,250 | 1 | ARLETA, CA | SWNGER LEWAK GREENBAUM... | 1980 |
| 14 | JOHNSON, ROBERT | $3,050 | 6 | CEDAR FALLS, IA | JOHNSON-BAILEY INS | 1980 |
| 15 | DAVIS, LARRY A | $3,000 | 1 | MCFARLAND, CA | FARMER | 1980 |
| 16 | JOHNSON, THOMAS | $2,845 | 3 | — | — | 1980 |
| 17 | HARRIS, JOHN M | $2,750 | 1 | COLO. SPGS.,, CO | JOHN HARRIS INS. COLO. SPRG., CO. | 1980 |
| 18 | MILLER, THOMAS J | $2,500 | 1 | SOLON, OH | ATTORNEY | 1980 |
| 19 | GRAY, ROBERT | $2,500 | 1 | WASHINGTON, DC | PUBLIC RELATIONS | 1980 |
| 20 | BERRY, ROBERT | $2,500 | 2 | COLORADO SPRINGS, CO | — | 1980 |
| 21 | HOROWITZ, BARRY | $2,300 | 1 | — | — | 1980 |
| 22 | MARTIN, ROBERT | $2,250 | 1 | BETHESDA, MD | SELF EMPLOYED | 1980 |
| 23 | ANDERSON, GREGORY | $2,250 | 2 | CANTON, MI | FORD MOTOR CO | 1980 |
| 24 | DOTY, PHILIP E | $2,080 | 1 | LITTLETON, CO | ACCOUNTANT | 1980 |
| 25 | MURPHY, JOHN | $2,000 | 2 | RANCHO SANTA FE, CA | — | 1980 |
| 26 | KAUFMAN, ROBERT | $2,000 | 2 | — | — | 1980 |
| 27 | GLICK, ROBERT | $2,000 | 1 | JAMAICA, NY | MARTIN PAINTS | 1980 |
| 28 | ALEXANDER, STEVEN | $2,000 | 1 | SANTA CLARA, CA | — | 1980 |
| 29 | BROWN, JAMES E | $1,850 | 8 | RANCHO SANTA FE, CA | MARVIN K BROWNCADILLAC | 1980 |
| 30 | ADAMS, GREGORY | $1,850 | 1 | KENNEWICK, WA | MCDONALDS | 1980 |
| 31 | LEWIS, JOHN | $1,825 | 1 | CARMICHAEL, CA | — | 1980 |
| 32 | MURRAY, WILLIAM | $1,500 | 3 | CHEYENNE, WY | ED MURRAY AND SONS | 1980 |
| 33 | HUGHES, ROBERT | $1,500 | 3 | KANSAS CITY, KS | — | 1980 |
| 34 | GREEN, JOHN | $1,500 | 1 | BEAUMONT, TX | MILLER-VIDOR LAND CO | 1980 |
| 35 | COHEN, RICHARD M | $1,500 | 1 | BEVERLY HILLS, CA | UNITED STATES BANK NOTE | 1980 |
| 36 | CARPENTER, JOHN | $1,325 | 1 | FAIRMONT, WV | FAIRMONT WV | 1980 |
| 37 | ALLEN, DAVID | $1,325 | 3 | INDIANAPOLIS, IN | HAGEMIER, ALLEN & SMITH | 1980 |
| 38 | MORTON, JAMES | $1,250 | 1 | PALM SPRINGS, CA | RETIRED | 1980 |
| 39 | MILLER, SCOTT | $1,250 | 1 | JACKSON, MS | MILLER TRANSPORTATION | 1980 |
| 40 | FISHER, JOHN | $1,250 | 4 | MUNCIE, IN | BALL CORP | 1980 |
| 41 | ALEXANDER, ROBERT | $1,250 | 2 | NEW YORK, NY | KURZMAN, KARELSEN & FRANK | 1980 |
| 42 | MALONEY, JAMES F | $1,200 | 1 | CHERRY HILL, NJ | — | 1980 |
| 43 | LEWIS, CAROL | $1,200 | 1 | PORTLAND, OR | HOUSEWIFE | 1980 |
| 44 | KLEIN, ROBERT | $1,200 | 3 | ANCHORAGE, AK | CARRS QUALITY CENTERS | 1980 |
| 45 | GRAY, JOHN | $1,200 | 2 | PORTLAND, OR | OMARK INDUSTRIES | 1980 |
| 46 | CARTER, JAMES W | $1,200 | 1 | HOUSTON, TX | — | 1980 |
| 47 | GRIFFIN, JOHN | $1,050 | 1 | MUSKOGEE, OK | GRIFFIN GROCERY | 1980 |
| 48 | GREEN, RICHARD | $1,050 | 1 | BIRMINGHAM, AL | — | 1980 |
| 49 | GIBSON, JAMES R | $1,050 | 1 | SACRAMENTO, CA | WELLS FARGO BANK | 1980 |
| 50 | MILLER, RICHARD | $1,000 | 4 | MTKA, MN | RICHARD MILLER ASSOC | 1980 |