Which organization has the highest level of authority for setting GAAP for nongovernment, not-for-profit organizations?

Question

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The Financial Accounting Standards Board (FASB) has the highest level of authority for setting Generally Accepted Accounting Principles (GAAP) for nongovernment, not-for-profit organizations. The Governmental Accounting Standards Board (GASB) sets GAAP for state and local governments, while the American Institute of Certified Public Accountants (AICPA) and the National Council on Governmental Accounting (NCGA) provide guidance and recommendations but do not have authority to establish GAAP.

Which Organization Has the Highest Level of Authority for Setting