2025-11-17T18:02:53-06:00 2024-12-31 522370901 ARY ROEPCKE MULCHAEY PC TWO MIRANOVA PLACE SUITE 600 COLUMBUS OH 43215 990 2024-01-01 342017326 ASSOCIATION FOR FINANCIAL COUNSELING AND PLANNING EDUCATION ASSO 6143681055 79 S STATE ST D3 WESTERVILLE OH 43081 RACHAEL DELEON EXECUTIVE DIRECTOR 6143681055 2025-11-17 1 0 TOBIAS A HARPER P01499929 6144863600 2025-11-17 2024 2025-03-06 01:10:19Z RACHAEL DELEON 79 S STATE ST D3 WESTERVILLE OH 43081 2913804 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. 13 13 20 90 0 0 620706 474168 1958727 2208686 90173 206030 25670 24920 2695276 2913804 0 0 0 0 1246074 1465325 0 0 16560 1711011 1689233 2957085 3154558 -261809 -240754 3637195 3403871 995654 857857 2641541 2546014 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 551938 466237 EDUCATION - THE ASSOCIATION PROVIDES WEB-BASED LEARNING CREATED AND DELIVERED BY TRAINED FINANCIAL PROFESSIONALS TO EQUIP LEARNERS WITH THE SKILLS AND KNOWLEDGE NECESSARY TO HELP INDIVIDUALS AND COMMUNITIES DEVELOP A FIRM FOUNDATION OF PERSONAL FINANCE KNOWLEDGE TO ACHIEVE LASTING FINANCIAL WELL-BEING. 707314 853993 CERTIFICATION - THE ASSOCIATION'S CERTIFICATIONS SET THE STANDARD FOR THE FIELD OF FINANCIAL COUNSELING, COACHING, AND PLANNING EDUCATION, PROVIDING PROFESSIONALS WITH THE KNOWLEDGE, SKILLS, AND TECHNIQUES TO POSITIVELY IMPACT THE FINANCIAL WELL-BEING OF THE INDIVIDUALS AND COMMUNITIES THAT THEY SERVE. EACH CERTIFICATION IS STRUCTURED, RIGOROUS, AND HIGHLY FOCUSED ON PROFESSIONAL DEVELOPMENT AND CONTINUING EDUCATION. 709618 591516 CONFERENCE - THE ASSOCIATION HOSTS A 3-DAY PROFESSIONAL DEVELOPMENT CONFERENCE THAT BRINGS TOGETHER FINANCIAL EDUCATORS, RESEARCHERS, AND PRACTITIONERS TO LEARN, EXCHANGE IDEAS, AND MAKE LASTING CONNECTIONS TO HELP ADVANCE THE FINANCIAL WELL-BEING OF INDIVIDUALS AND COMMUNITIES. 559631 296940 MEMBERSHIP - THE ASSOCIATION'S MEMBERSHIP PROGRAM IS VOLUNTARY AND PROVIDES INDIVIDUALS ACCESS TO A PROFESSIONAL NETWORK, PROFESSIONAL DEVELOPMENT, AND TOOLS AND RESOURCES THAT SUPPORT THE ASSOCIATION'S MISSION.OTHER PROGRAM AND SERVICES - THE ASSOCIATION FROM TIME TO TIME WILL PARTNER WITH DONORS AND CORPORATIONS TO PROVIDE SPECIFIC PROGRAMS OR PROJECTS THAT ALIGN WITH THE ASSOCIATION'S MISSION TO ENSURE THAT ALL PEOPLE HAVE ACCESS TO HIGH-QUALITY FINANCIAL COUNSELING, COACHING, AND PLANNING EDUCATION, AFFORDING THEM THE OPPORTUNITY TO ACHIEVE FINANCIAL WELL-BEING. 559631 296940 2528501 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 45 0 1 20 1 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 6143681055 79 S STATE ST D3 WESTERVILLE OH 43081 DON FULTON PRESIDENT 4.00 X X 0 0 0 BRANDY BAXTER PRESIDENT - ELECT 4.00 X X 0 0 0 ANDI WRENN PAST PRESIDENT 4.00 X X 0 0 0 MICHAEL ROUSH TREASURER 4.00 X X 0 0 0 SASHA GRABENSTETTER SECRETARY 4.00 X X 0 0 0 RITA GREEN DIRECTOR 2.00 X 0 0 0 LUCY DELGADILLO DIRECTOR 2.00 X 0 0 0 ANDIA DINESEN DIRECTOR 2.00 X 0 0 0 ANN LENTELL DIRECTOR 2.00 X 0 0 0 JACQUIE CARROLL DIRECTOR 2.00 X 0 0 0 LYNNE PATTERSON DIRECTOR 2.00 X 0 0 0 JESSICA LIMBRICK DIRECTOR 2.00 X 0 0 0 BARBARA MARTINEZ DIRECTOR 2.00 X 0 0 0 RACHAEL DELEON EXECUTIVE DIRECTOR 40.00 X 141180 0 0 141180 0 0 1 0 0 0 0 474168 474168 CERTIFICATION PROGRAMS 900099 853993 853993 CONFERENCE & COURSE RE 900099 591516 591516 EDUCATION 900099 466237 466237 MEMBERSHIP DUES & SERV 900099 296940 296940 2208686 67660 67660 24920 24920 138370 0 138370 138370 138370 2913804 2208686 0 230950 141180 14118 112944 14118 1095585 948558 146611 416 93830 78241 15004 585 134730 106386 27019 1325 66476 66476 54782 54782 207989 102214 105775 59253 58858 279 116 126014 116263 9751 19720 8874 10846 294 294 458952 458952 24429 24429 19398 19398 CERTIFICATION 272712 272712 MEMBER SERVICES 187778 187778 GRANT AND CONTRACTS 152139 152139 MISCELLANEOUS 29140 22381 6759 10157 1027 9130 3154558 2528501 609497 16560 203701 169816 54035 115549 137288 70764 10827 12403 107781 77154 2996346 2834291 56998 32569 70219 91325 3637195 3403871 404928 182927 81438 58753 500058 574292 9230 41885 995654 857857 X 2641541 2546014 2641541 2546014 3637195 3403871 -240754 149025 -3798 0 X X 0 1 X 1 0 X 626943 500103 837541 620706 474168 3059461 1375549 1517129 1879322 1958727 2208686 8939413 2002492 2017232 2716863 2579433 2682854 11998874 0 391238 585643 628291 189531 1794703 391238 585643 628291 189531 1794703 10204171 79508 72824 88316 88648 92580 421876 79508 72824 88316 88648 92580 421876 2082000 2090056 2805179 2668081 2775434 12420750 0.82150 0.78180 0.03400 0.03280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1313908 10532 176470 122935 3798 1374177 1245003 11986 202778 142196 3663 1313908 1721617 4237 -270091 206145 4615 1245003 1535973 5430 207443 22979 4250 1721617 968938 505800 180031 115712 3084 1535973 1.00000 0.00000 0.00000 1 0 0 LEASE LIABILITY 41885 41885 X 3059031 149025 -3798 145227 2913804 0 2913804 3154558 0 3154558 0 3154558 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, 2021 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, 2024, 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 FORM 990, PART VI, SECTION A, LINE 4 ON OCTOBER 28, 2024, DURING THE ORGANIZATION'S ANNUAL BUSINESS MEETING, MEMBERS VOTED TO AMEND THE BYLAWS TO REVISE THE QUORUM REQUIREMENT FOR MEMBERSHIP MEETINGS FROM A MAJORITY (MORE THAN 50%) OF VOTING MEMBERS TO A FIXED NUMBER OF 100 VOTING MEMBERS. THE PROPOSED AMENDMENT WAS PRESENTED TO MEMBERS AND APPROVED THROUGH A PROXY VOTING PROCESS TO ENSURE BROAD PARTICIPATION AND ACHIEVE THE REQUIRED MAJORITY THRESHOLD FOR PASSAGE. THIS CHANGE WAS RECOMMENDED BY THE GOVERNANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS FOLLOWING DUE DILIGENCE, CONSULTATION WITH LEGAL COUNSEL, AND BENCHMARKING AGAINST COMPARABLE NONPROFIT ORGANIZATIONS AND INDUSTRY STANDARDS. THE QUORUM ADJUSTMENT WAS MADE TO BETTER REFLECT THE ORGANIZATION'S TYPICAL MEETING ATTENDANCE, ALIGN WITH COMMON NONPROFIT GOVERNANCE PRACTICES, AND ENSURE THE ORGANIZATION CAN CONDUCT OFFICIAL BUSINESS EFFECTIVELY AS ITS MEMBERSHIP (NOW EXCEEDING 2,000 INDIVIDUALS) CONTINUES TO GROW. 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 A, LINE 7B THE ORGANIZATION'S BOARD OF DIRECTORS MAKES THE MAJORITY OF GOVERNING DECISIONS. HOWEVER, CERTAIN DECISIONS, SUCH AS CHANGES TO THE MEMBER VOTING QUORUM, ARE RESERVED FOR APPROVAL BY THE GENERAL MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SHARED WITH AND IS REVIEWED BY THE BOARD MEMBERS. 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.