2024-04-19T11:04:05-05:00 2023-10-31 362996439 WSDD CPAS LTD 303 W MADISON ST SUITE 2075 CHICAGO IL 606063395 990 2022-11-01 363762667 ASSOCIATION OF PROFESSIONAL CHAPLAINS INC ASSO 8472401014 2800 W HIGGINS RD 295 HOFFMAN ESTATES IL 60169 PATRICIA F APPELHANS CHIEF EXECUTIVE OFFICER 8476441896 2024-04-19 1 PATRICIA APPELHANS 999009999 0 WILLIAM J O'HARA P01041882 3123326622 2024-03-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICIA F APPELHANS 2800 W HIGGINS RD 295 HOFFMAN ESTATES IL 60169 2854032 0 X WWW.PROFESSIONALCHAPLAINS.ORG X 1998 IL THE ASSOCIATION OF PROFESSIONAL CHAPLAINS PROMOTES QUALITY CHAPLAINCY CARE THROUGH ADVOCACY, EDUCATION, PROFESSIONAL STANDARDS AND SERVICE TO ITS MEMBERS. 13 13 11 240 23601 6726 1198269 1268329 213269 384665 24628 15219 339711 366042 1775877 2034255 28000 1250 0 0 879242 916940 0 0 12819 628837 974488 1536079 1892678 239798 141577 3144655 3473177 531862 709981 2612793 2763196 THE ASSOCIATION OF PROFESSIONAL CHAPLAINS PROMOTES QUALITY CHAPLAINCY CARE THROUGH ADVOCACY, EDUCATION, PROFESSIONAL STANDARDS AND SERVICE TO ITS MEMBERS. 0 0 1462996 1250 386251 APC PROMOTES THE ESTABLISHMENT AND DEVELOPMENT OF SPIRTUAL CARE OF PERSONS AS AN ESSENTIAL DIMENSION OF TOTAL CARE AND ALSO PROVIDES STANDARDS FOR PROFESSIONAL COMPETENCY, PUBLIC ADVOCACY, PROFESSIONAL COLLEGIALITY, AND NETWORKING. WITH CURRENTLY OVER 5,000 MEMBERS, PRIMARILY IN THE UNITED STATES, THE MAJOR REVENUE SOURCES ARE MEMBERSHIP DUES AND CONFERENCE FEES. 1462996 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 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 1 0 0 0 1 7 0 1 11 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X PATRICIA F APPELHANS 8472401014 2800 W HIGGINS RD SUITE 295 HOFFMAN ESTATES IL 60169 JOHN SIMON PRESIDENT 4.00 4.00 X X 0 0 0 MARK LAROCCA-PITTS PRESIDENT-ELECT 4.00 4.00 X X 0 0 0 INETTA REDDELL TREASURER 1.00 1.00 X X 0 0 0 DOUGLAS STEWART SECRETARY 1.00 1.00 X X 0 0 0 STACY AULD BCCI REP 1.00 4.00 X X 0 0 0 JODIE FUTORNICK DIRECTOR 1.00 1.00 X 0 0 0 AMY KARRIKER DIRECTOR 1.00 1.00 X 0 0 0 GWYNNETH LIVESAY DIRECTOR 1.00 1.00 X 0 0 0 SHAY MONTGOMERY DIRECTOR 1.00 1.00 X 0 0 0 JOHN PONNALA DIRECTOR 1.00 1.00 X 0 0 0 DEBRA SLADE DIRECTOR 1.00 1.00 X 0 0 0 ALICE TREMAINE DIRECTOR 1.00 1.00 X 0 0 0 TANYA WILLIS-ROBINSON DIRECTOR 1.00 1.00 X 0 0 0 PATRICIA F APPELHANS CHIEF EXECUTIVE OFFICER 35.00 5.00 X 210664 0 13789 210664 0 13789 1 0 1 0 0 X 686127 547586 34616 1268329 CONFERENCES 611430 281221 281221 EDUCATION 611430 78599 78599 JOB POSTING 541800 23501 23501 PUBLICATIONS 900099 1244 1244 ADVERTISING 541800 100 100 384665 53339 53339 781657 819777 -38120 -38120 -38120 EXPENSE REIMBURSEMENT 561000 364456 364456 OTHER 900099 1586 1586 366042 2034255 324530 23601 417795 1250 1250 241175 187079 51467 2629 496755 385334 106007 5414 28122 21814 6001 307 98731 76586 21069 1076 52157 40458 11130 569 24671 17269 7402 19970 19970 75760 75760 17576 17576 100629 70575 30035 19 56065 48748 7317 61196 47470 13059 667 121920 94572 26019 1329 375738 375738 48703 37779 10393 531 13955 10825 2978 152 UNRELATED BUSINESS INCO 2052 2052 DUES AND SUBSCRIPTIONS 33268 33268 EQUIPMENT RENTAL AND MA 11550 8959 2465 126 OTHER EXPENSES 6825 5272 1553 4610 4610 1892678 1462996 416863 12819 284704 254164 316675 52861 502 7520 3841 2942 97962 110557 286980 121461 207132 165519 1351311 1621594 882528 1258020 3144655 3473177 218247 150108 313615 309662 0 250211 531862 709981 X 2550688 2699397 62105 63799 2612793 2763196 3144655 3473177 141577 8826 0 X 0 1 X 1 0 X 1039300 1102558 1386430 1198269 1268329 5994886 511621 94789 361836 188016 361064 1517326 1550921 1197347 1748266 1386285 1629393 7512212 308809 378914 503208 441760 547586 2180277 0 308809 378914 503208 441760 547586 2180277 5331935 33278 59813 30682 36310 53339 213422 17723 5656 16526 12621 7726 60252 51001 65469 47208 48931 61065 273674 281313 321141 293355 335484 366042 1597335 1883235 1583957 2088829 1770700 2056500 9383221 0.56820 0.60020 0.02920 0.02720 X SCHEDULE A, PART III, LINE 12E FOR THE YEAR ENDED OCTOBER 31, 2023, APC INCURRED REALIZED LOSSES FROM THE SALES OF SECURITIES OF $38,120 (PROCEEDS - $781,657 LESS COST BASIS - $819,777). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 93435 4502 97937 105729 5000 -17294 93435 106354 4215 4840 105729 109111 243 3000 106354 143014 1097 35000 109111 0 0 253983 88464 165519 32997 32997 0 165519 DUE FROM BOARD OF CHAPLAINCY CERTIFICATION, INC. 1007809 OPERATING LEASE RIGHT OF USE ASSET 250211 1258020 OPERATING LEASE LIABILITIES 250211 250211 X 2025505 8826 -17576 -8750 2034255 0 2034255 1875102 0 1875102 17576 17576 1892678 PART V, LINE 4: BOARD DESIGNATED NET ASSETS AT OCTOBER 31, 2023 OF $34,138 REPRESENT DESIGNATIONS OF INCOME APPROVED BY THE BOARD. THE BALANCE IS DESIGNATED FOR THREE PURPOSES: $21,474 FOR OPERATIONAL RESERVES AND $9,060 FOR STRATEGIC INITIATIVES $3,604 TO FOSTER RESEARCH AND DEVELOPMENT PROJECTS NET ASSETS WITH DONOR RESTRICTIONS (PURPOSE) AT OCTOBER 31, 2023 OF $5,926 REPRESENTS INCOME EARNED ON THE PHILLIPS ENDOWMENT BALANCE. THE BALANCE IS RESTRICTED FOR A SPEAKER HONORARIUM AT THE ANNUAL CONFERENCE FOR THE CHARLES AND SHIRLEY PHILLIPS ENDOWED LECTURES. NET ASSETS WITH DONOR RESTRICTIONS (PERPETUAL) ARE: MUNDHENKE MISSION & PROGRAMS: THE FUND'S PURPOSE IS TO FINANCIALLY SUPPORT THE ASSOCIATION OF PROFESSIONAL CHAPLAIN'S MISSION AND PROGRAMS WITH A PREFERENCE FOR SUPPORTING THE SPEAKER FOR THE ANTON BOISEN AND RUSSELL DICKS MEMORIAL LECTURE. PHILLIPS ENDOWED LECTURE: THE FUND'S PURPOSE IS TO DEFRAY THE COSTS OF A KEY SPEAKER CHOSEN BY THE ASSOCIATION TO LECTURE AT EACH ANNUAL CONFERENCE ARRANGED THROUGH THE ASSOCIATION TO MOTIVATE ITS MEMBERS TO ACHIEVE EXCELLENCE IN THE PERSONAL AND SPIRITUAL SKILLS REQUIRED OF THEM IN THEIR MINISTRIES. THIS LECTURE IS TO BE KNOWN AND PUBLICIZED BY THE ASSOCIATION AS THE "CHARLES AND SHIRLEY PHILLIPS ENDOWED LECTURES". PART X, LINE 2: APC HAS BEEN GRANTED AN EXEMPTION FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. BCCI HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT APC AND BCCI CONTINUE TO OPERATE IN COMPLIANCE WITH THEIR TAX EXEMPT PURPOSE. APC'S ACTIVITIES RELATED PRIMARILY TO JOB OPPORTUNITY POSTINGS ON THEIR WEBSITE ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX. FOR THE YEARS ENDED OCTOBER 31, 2023 AND 2022, APC HAS INCURRED $2,052 AND $3,546, RESPECTIVELY OF INCOME TAX EXPENSE RELATED TO THIS ACTIVITY. ACCOUNTING STANDARDS PROVIDE GUIDANCE FOR HOW CERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING APC'S AND BCCI'S INFORMATION RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED "WHEN CHALLENGED OR "WHEN EXAMINED" BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT AND ASSET OR EXPENSE AND LIABILITY IN THE CURRENT YEAR. APC AND BCCI FILE INFORMATION RETURNS IN THE U.S. FEDERAL AND ILLINOIS STATE JURISDICTIONS. APC AND BCCI ARE NO LONGER SUBJECT TO U.S. FEDERAL AND STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. AS OF AND FOR THE YEAR ENDED OCTOBER 31, 2023, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED ON AUDITED FINANCIAL STATEMENTS PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED ON AUDITED FINANCIAL STATEMENTS X X X 0 0 0 0 0 0 0 0 0 PATRICIA F APPELHANS CHIEF EXECUTIVE OFFICER 210664 0 0 0 0 0 4401 0 9388 0 224453 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS OPEN TO INDIVIDUALS WHO SUPPORT THE MISSION, VISION AND VALUES OF APC. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE BOARD OF DIRECTORS AND OFFICERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED BY THE CEO AND ACCOUNTANT AND SENT TO THE FINANCE COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH TERM OF SERVICE AND EACH YEAR THEREAFTER, POTENTIAL CONFLICTS OF INTEREST MUST BE DISCLOSED VIA COMPLETION OF A CONFLICT OF INTEREST FORM. INDIVIDUALS ARE REQUIRED TO DISCLOSE CONFLICTS AS THEY OCCUR. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IS DETERMINED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND APPROVED DURING THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 18 ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 11A REIMBURSEMENT OF OPERATING EXPENSE FROM BOARD OF CHAPLAINCY CERTIFICATION, INC., A RELATED 501(C)(6) ORGANIZATION. BOARD OF CHAPLAINCY CERTIFICATION INC 2800 W HIGGINS RD 295 HOFFMAN ESTATES IL 60169 363911509 CHAPLAIN CERTIFICATION PROGRAMS IL 501(C)(6) SAME BOARD OF DIRECTORS 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 BOARD OF CHAPLAINCY CERTIFICATION INC C 547586 BOARD OF CHAPLAINCY CERTIFICATION INC D 1007809 BOARD OF CHAPLAINCY CERTIFICATION INC Q 364456