2025-03-19T12:20:09-05:00 2024-10-31 362996439 WSDD CPAS LTD 303 W MADISON ST SUITE 2075 CHICAGO IL 606063395 990 2023-11-01 363762667 ASSOCIATION OF PROFESSIONAL CHAPLAINS INC ASSO 8472401014 2800 W HIGGINS RD 295 HOFFMAN ESTATES IL 60169 PATRICIA F APPELHANS CHIEF EXECUTIVE OFFICER 8476441896 2025-03-19 1 1 WILLIAM J O'HARA P01041882 3123326622 2025-03-07 2023 2025-03-06 01:10:19Z PATRICIA F APPELHANS 2800 W HIGGINS RD 295 HOFFMAN ESTATES IL 60169 2746528 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. 12 12 11 240 19665 3289 1268329 1375542 384665 294966 15219 90815 366042 324424 2034255 2085747 1250 800 0 0 916940 969553 0 0 12771 974488 805529 1892678 1775882 141577 309865 3473177 4042495 709981 770577 2763196 3271918 THE ASSOCIATION OF PROFESSIONAL CHAPLAINS PROMOTES QUALITY CHAPLAINCY CARE THROUGH ADVOCACY, EDUCATION, PROFESSIONAL STANDARDS AND SERVICE TO ITS MEMBERS. 0 0 1359949 800 199 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. 1359949 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 8 0 1 11 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 INETTA REDDELL PRESIDENT 4.00 4.00 X X 0 0 0 DOUGLAS STEWART TREASURER 1.00 1.00 X X 0 0 0 TANYA WILLIS-ROBINSON SECRETARY 1.00 1.00 X X 0 0 0 STACY AULD BCCI REP 1.00 4.00 X X 0 0 0 SHAY MONTGOMERY-GREENE DIRECTOR 1.00 1.00 X 0 0 0 JANET MCCORMACK DIRECTOR 1.00 1.00 X 0 0 0 GWYNNETH LIVESAY DIRECTOR 1.00 1.00 X 0 0 0 LARRY PENIX 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 WALTER SPEARS DIRECTOR 1.00 1.00 X 0 0 0 PATRICIA F APPELHANS CHIEF EXECUTIVE OFFICER 35.00 5.00 X 238968 0 13887 238968 0 13887 1 0 1 0 0 X 682791 607198 85553 1375542 CONFERENCES 611430 199469 199469 EDUCATION 611430 75832 75832 JOB POSTING 541800 19515 19515 ADVERTISING 541800 150 150 294966 60542 60542 691054 660781 30273 30273 30273 EXPENSE REIMBURSEMENT 561000 324284 324284 OTHER 900099 140 140 324424 2085747 305714 19665 384826 800 800 238968 185367 50996 2605 557829 432709 119040 6080 31566 24486 6736 344 85605 66404 18268 933 55585 43117 11862 606 52508 36756 15752 8131 8131 68435 68435 19218 19218 82720 58447 24273 57640 52541 5099 70736 54870 15095 771 105965 82197 22613 1155 231157 231157 45463 45463 16278 12627 3474 177 UNRELATED BUSINESS INCO 1003 0 1003 DUES AND SUBSCRIPTIONS 26486 20350 6136 EQUIPMENT RENTAL AND MA 9158 7104 1954 100 OTHER EXPENSES 7713 5554 2159 2918 2918 1775882 1359949 403162 12771 254164 211252 52861 280392 7520 5915 2942 2342 110557 100110 302753 148860 165519 153893 1621594 2012202 1258020 1276389 3473177 4042495 150108 166390 309662 387709 250211 216478 709981 770577 X 2699397 3203458 63799 68460 2763196 3271918 3473177 4042495 309865 196541 2316 0 X 0 1 X 1 0 X 1102558 1386430 1198269 1268329 1375542 6331128 94789 361836 188016 361064 275441 1281146 1197347 1748266 1386285 1629393 1650983 7612274 378914 503208 441760 547586 607198 2478666 0 378914 503208 441760 547586 607198 2478666 5133608 59813 30682 36310 53339 60542 240686 5656 16526 12621 7726 19665 62194 65469 47208 48931 61065 80207 302880 321141 293355 335484 366042 324284 1640306 1583957 2088829 1770700 2056500 2055474 9555460 0.53720 0.56820 0.03170 0.02920 X SCHEDULE A, PART III, LINE 12E FOR THE YEAR ENDED OCTOBER 31, 2024, APC INCURRED REALIZED GAINS FROM THE SALES OF SECURITIES OF $30,273 (PROCEEDS - $691,054 LESS COST BASIS - $660,781). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 97937 12439 110376 93435 4502 97937 105729 5000 -17294 93435 106354 4215 4840 105729 109111 243 3000 106354 0 0 269756 115863 153893 32997 32997 0 153893 DUE FROM BOARD OF CHAPLAINCY CERTIFICATION, INC. 1087999 OPERATING LEASE RIGHT OF USE ASSET 188390 1276389 OPERATING LEASE LIABILITIES 216478 216478 X 2263070 196541 196541 2066529 19218 19218 2085747 1756664 0 1756664 19218 19218 1775882 PART V, LINE 4: BOARD DESIGNATED NET ASSETS AT OCTOBER 31, 2024 OF $41,916 REPRESENT DESIGNATIONS OF INCOME APPROVED BY THE BOARD. THE BALANCE IS DESIGNATED FOR THREE PURPOSES: $28,153 FOR OPERATIONAL RESERVES AND $9,060 FOR STRATEGIC INITIATIVES $4,703 TO FOSTER RESEARCH AND DEVELOPMENT PROJECTS NET ASSETS WITH DONOR RESTRICTIONS (PURPOSE) AT OCTOBER 31, 2024 OF $10,587 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, 2024 AND 2023, APC HAS INCURRED $1,003 AND $2,052, 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 2021. AS OF AND FOR THE YEAR ENDED OCTOBER 31, 2024, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITION. X X X 0 0 0 0 0 0 0 0 0 PATRICIA F APPELHANS CHIEF EXECUTIVE OFFICER 238968 0 0 0 0 0 4958 0 8929 0 252855 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 607198 BOARD OF CHAPLAINCY CERTIFICATION INC D 1087999 BOARD OF CHAPLAINCY CERTIFICATION INC Q 324284