2022-09-13T21:03:23-05:00 2021-12-31 522370901 ARY ROEPCKE MULCHAEY PC TWO MIRANOVA PLACE SUITE 600 COLUMBUS OH 43215 990 2021-01-01 342017326 ASSOCIATION FOR FINANCIAL COUNSELING AND PLANNING EDUCATION ASSO 6143681055 79 S STATE STREET D3 WESTERVILLE OH 43081 REBECCA WIGGINS EXECUTIVE DIRECTOR 6143681055 2022-08-26 1 REBECCA WIGGINS 999009999 TOBIAS A HARPER P01499929 6144863600 2022-08-24 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z REBECCA WIGGINS 79 S STATE STREET D3 WESTERVILLE OH 43081 2119290 0 X WWW.AFCPE.ORG X 2009 DE AFCPE PROVIDES PROFESSIONAL DEVELOPMENT EXPERIENCES FOR FINANCIAL EDUCATORS, PRACTITIONERS AND RESEARCHERS TO IMPROVE THE ECONOMIC WELL-BEING OF INDIVIDUALS AND FAMILIES WORLDWIDE. AFCPE ACCOMPLISHES THIS MISSION THROUGH CERTIFICATION PROGRAMS, MEETINGS, WORKSHOPS, ROUNDTABLES, AND AN ANNUAL CONFERENCE. 14 14 14 25 0 0 626943 500103 1375549 1517129 62721 78088 34930 23970 2100143 2119290 0 0 0 0 943806 962551 0 0 0 1017237 1222787 1961043 2185338 139100 -66048 4050124 4375287 1015212 1077142 3034912 3298145 X AFCPE ENSURES THE HIGHEST LEVEL OF KNOWLEDGE, SKILL, AND INTEGRITY OF THE PERSONAL FINANCE PROFESSION BY CERTIFYING, CONNECTING, AND SUPPORTING DIVERSE AND CAPABLE PROFESSIONALS WHO SERVE COMMUNITIES WORLDWIDE. 0 0 355658 528924 MEMBER SERVICES INCLUDE HOSTING PROFESSIONAL DEVELOPMENT PRESENTERS, ESSENTIAL COURSES, AND A PROFESSIONAL DEVELOPMENT PROGRAM. AFCPE ALSO PUBLISHES QUARTERLY NEWSLETTERS AND A SEMI-ANNUAL RESEARCH JOURNAL. 507155 660041 CERTIFICATION PROGRAMS AND EDUCATION CLASSES ARE CONDUCTED FOR NEW CANDIDATES AS WELL AS CERTIFIED AND NON-CERTIFIED INDIVIDUALS. 329982 328164 A VARIETY OF MEETINGS, WORKSHOPS, ROUNDTABLES, AND CONFERENCES ARE HELD THROUGHOUT THE YEAR, INCLUDING HOSTING AN ANNUAL CONFERENCE FOR OVER 1,200 MEMBERS. 316986 SPECIAL PROJECTS SUCH AS RESEARCH AND FINANCIAL COACHING. 316986 1509781 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 54 0 1 14 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 1 1 1 0 X THE ORGANIZATION 6143681055 79 S STATE STREET D3 WESTERVILLE OH 43081 STARLETT HENDERSON SECRETARY 4.00 X X 0 0 0 RYAN LAW PAST PRESIDENT 4.00 X X 0 0 0 MEREDITH LOZAR PRESIDENT 4.00 X X 0 0 0 MICHELE GODFREY PRESIDENT - ELECT 4.00 X X 0 0 0 ANDI WRENN TREASURER 4.00 X X 0 0 0 JEN HEMPHILL DIRECTOR 4.00 X 0 0 0 DON FULTON DIRECTOR 4.00 X 0 0 0 BUD SCHNEEWEIS DIRECTOR 4.00 X 0 0 0 AMANDA WILSON DIRECTOR 4.00 X 0 0 0 HOLLY ZUGAY DIRECTOR 4.00 X 0 0 0 KRISTA LOEW DIRECTOR 4.00 X 0 0 0 BRANDY BAXTER DIRECTOR 4.00 X 0 0 0 MICHAEL THOMAS DIRECTOR 4.00 X 0 0 0 KATE MIELITZ DIRECTOR 4.00 X 0 0 0 REBECCA WIGGINS EXECUTIVE DIRECTOR 40.00 X 228025 0 0 228025 0 0 1 0 1 0 0 500103 500103 CERTIFICATION PROGRAMS 900099 660041 660041 MEMBERSHIP DUES & SERV 900099 528924 528924 CONFERENCE & COURSE RE 900099 328164 328164 1517129 48854 48854 23970 23970 29234 0 29234 29234 29234 2119290 1517129 0 102058 228025 22802 205223 616015 499912 116103 29689 18461 11228 88822 57340 31482 3681 3681 26374 26374 176098 176098 46819 34444 12375 48808 21964 26844 24400 15172 9228 4599 4599 179437 179437 24429 24429 16355 16355 CERTIFICATION 242868 242868 GRANT AND CONTRACTS 115405 115405 MEMBER SERVICES 115149 115149 EDUCATION EXPENSES 106867 106867 91498 79960 11538 2185338 1509781 675557 0 410392 341626 151126 152310 167193 41225 9380 13847 60363 190446 3063524 3452161 130285 105856 57861 77816 4050124 4375287 220357 222588 547967 584482 246888 270072 1015212 1077142 X 3021382 3278774 13530 19371 3034912 3298145 4050124 4375287 -66048 333531 -4250 0 X X 0 1 X 1 0 X 7595 16074 455924 626943 500103 1606639 2103558 2547134 1660922 1375549 1517129 9204292 2111153 2563208 2116846 2002492 2017232 10810931 60000 60000 844600 3656 396385 391238 585643 2221522 844600 63656 396385 391238 585643 2281522 8529409 56036 71182 58682 79508 72824 338232 56036 71182 58682 79508 72824 338232 2167189 2634390 2175528 2082000 2090056 11149163 0.76500 0.73550 0.03030 0.02530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1535973 5430 207443 22979 4250 1721617 968938 505800 180031 115712 3084 1535973 287983 600020 87436 5481 1020 968938 300000 -10997 1020 287983 1.00000 0.00000 0.00000 1 0 0 X 2448571 333531 -4250 329281 2119290 0 2119290 2185338 0 2185338 0 2185338 PART V, LINE 4: THE FUNDS ARE TO BE USED FOR STRATEGIC INITIATIVES (RESEARCH PROJECTS, SCHOLARSHIPS, ADVERTISING, ETC.), WITHOUT DEPLETING FUNDS AND TO GROW IN THE LONG-TERM, TO CREATE OPPORTUNITIES TO INCREASE THE ANNUAL FUNDING STREAM. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND LOCAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ON INCOME DERIVED FROM ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. THIS CODE SECTION ENABLES THE ORGANIZATION TO ACCEPT DONATIONS THAT QUALIFY AS CHARITABLE CONTRIBUTIONS TO THE DONOR. THE ORGANIZATION IS SUBJECT TO INCOME TAXES ON TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES. FOR THE YEARS ENDING DECEMBER 31, 2018 AND FORWARD, THE ORGANIZATION DID NOT RECOGNIZE INCOME TAX EXPENSE IN THE ACCOMPANYING FINANCIAL STATEMENTS AS THERE WAS NO UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS THAT WOULD REQUIRE RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS. GENERALLY, TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR UP TO THREE YEARS FROM THE DATE THE COMPLETED RETURN IS FILED. IF THERE ARE MATERIAL OMISSIONS OF INCOME, TAX RETURNS MAY BE SUBJECT TO EXAMINATION FOR UP TO SIX YEARS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN THE ACCOMPANYING FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2021, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS WHICH SHOULD BE RECOGNIZED AS A LIABILITY. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT EXPENSES 1 X X X X 0 0 0 0 0 0 0 0 0 REBECCA WIGGINS EXECUTIVE DIRECTOR 133197 0 94828 0 0 0 0 0 0 0 228025 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS TWO CLASSES OF MEMBERSHIP; INDIVIDUAL AND STUDENT. EACH MEMBER IS ENTITLED TO ONE VOTE ON EACH PROPOSAL BROUGHT BY THE ASSOCIATION FOR A VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A AFCPE MEMBERS ELECT THE BOARD OF DIRECTORS THROUGH DIRECT BALLOT. ONE-THIRD OF THE BOARD OF DIRECTORS IS ELECTED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FINANCE TASK FORCE (EXECUTIVE DIRECTOR, TREASURER, OPERATIONS OFFICER, AND OTHER MEMBERS OF THE ORGANIZATION) WILL REVIEW THE PREPARED 990. THE TASK FORCE WILL THEN PRESENT A WRITTEN REPORT TO THE BOARD OF DIRECTORS QUARTERLY ON THEIR TASKS AND FINDINGS INCLUDING, BUT NOT LIMITED TO, THE REVIEW OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND DIRECTORS OF THE ORGANIZATION REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. POSSIBLE CONFLICTS OF INTEREST ARE DISCUSSED BY THE BOARD OF DIRECTORS AND ANY NECESSARY ACTIONS TO MITIGATE POSSIBLE CONFLICTS OF INTERESTS ARE TAKEN BY THE BOARD. DIRECTORS MAY BRING POSSIBLE CONFLICTS OF INTEREST TO THE BOARD AT ANY TIME DURING THE YEAR AND/OR THEIR TENURE AS DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT CONDUCTED RESEARCH COMPARING SALARIES FROM OTHER NON-PROFIT ORGANIZATIONS WITH SIMILAR MAKEUP AND FINANCIALS. BASED UPON THIS RESEARCH, A RANGE OF SALARY AND BENEFITS WERE PRESENTED TO THE BOARD OF DIRECTORS FOR ESTABLISHING A BASE SALARY AND INCENTIVE PLAN FOR THE EXECUTIVE DIRECTOR. THE COMPENSATION PACKAGE WAS APPROVED UNANIMOUSLY BY THE BOARD OF DIRECTORS. STAFF SALARIES WERE ORIGINALLY SET BY THE PREVIOUS BOARD OF DIRECTORS AND EXECUTIVE DIRECTORS. HOWEVER, THE BOARD OF DIRECTORS DETERMINED THAT THE EXECUTIVE DIRECTOR SHOULD HAVE SOME FLEXIBILITY IN DETERMINING RAISES AND INCENTIVES FOR THEIR STAFF SO THEY APPROVED A SMALL LINE ITEM BUDGET FOR THE EXECUTIVE DIRECTOR TO USE FOR ANNUAL RAISES AND INCENTIVES. FORM 990, PART VI, SECTION C, LINE 19 AT THIS TIME, GOVERNING DOCUMENTS ARE ONLY AVAILABLE TO THE MEMBERSHIP. PAGE 12, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.