Civic Intelligence

Association of Public Pension Fund Auditors Inc

EIN 14-1742654 • 501(c)3 • Tallahassee, FL

Profile

EDUCATION

PO Box 16212Tallahassee, FL 32317

www.appfa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE Z • <$500k nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE Z • <$500k nonprofits • Source year 2025

Net Margin

75th percentile

21%

Higher net margin than 75% of similar nonprofits.

NTEE Z99Z • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE Z99Z • <$500k nonprofits • Source year 2025

Asset Growth

94th percentile

59%

Faster asset growth than 94% of similar nonprofits.

NTEE Z99Z • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

22%

Faster revenue growth than 70% of similar nonprofits.

NTEE Z • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$84,252

Up $31,264 (+59%) from 2024

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$84,252

Up $31,264 (+59%) from 2024

Operations
Liabilities / Revenue64th percentileNet Margin75th percentile

Revenue

Up

$149,290

Up $27,320 (+22%) from 2024

Expenses

Down

$118,026

Down $41,467 (-26%) from 2024

Net Income

Up

$31,264

Up $68,787 (+183%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2011: $70,343Net Assets 2011: $70,3432011Assets 2012: $55,882Liabilities 2012: $02012Assets 2013: $53,488Liabilities 2013: $02013Assets 2014: $56,148Liabilities 2014: $02014Assets 2015: $54,021Net Assets 2015: $54,0212015Assets 2016: $34,996Net Assets 2016: $34,9962016Assets 2017: $82,650Liabilities 2017: $42,257Net Assets 2017: $40,3932017Assets 2018: $31,348Net Assets 2018: $31,3482018Assets 2019: $34,527Net Assets 2019: $34,5272019Assets 2020: $64,450Net Assets 2020: $64,4502020Assets 2021: $89,554Net Assets 2021: $89,5542021Assets 2022: $90,128Net Assets 2022: $90,1282022Assets 2023: $90,511Net Assets 2023: $90,5112023Assets 2024: $52,988Net Assets 2024: $52,9882024Assets 2025: $84,252Liabilities 2025: $0Net Assets 2025: $84,2522025

Highlighted filing

2025

Assets$84,252
Liabilities$0
Net Assets$84,252
Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2011: $57,510Expenses 2011: $64,824Net Income 2011: -$7,3142011Revenue 2012: $60,823Expenses 2012: $75,284Net Income 2012: -$14,4612012Revenue 2013: $63,257Expenses 2013: $65,651Net Income 2013: -$2,3942013Revenue 2014: $73,267Expenses 2014: $70,607Net Income 2014: $2,6602014Revenue 2015: $70,915Expenses 2015: $73,042Net Income 2015: -$2,1272015Revenue 2016: $84,523Expenses 2016: $103,548Net Income 2016: -$19,0252016Revenue 2017: $98,651Expenses 2017: $93,254Net Income 2017: $5,3972017Revenue 2018: $90,100Expenses 2018: $99,145Net Income 2018: -$9,0452018Revenue 2019: $95,544Expenses 2019: $92,365Net Income 2019: $3,1792019Revenue 2020: $38,381Expenses 2020: $8,458Net Income 2020: $29,9232020Revenue 2021: $45,875Expenses 2021: $20,771Net Income 2021: $25,1042021Revenue 2022: $62,537Expenses 2022: $61,963Net Income 2022: $5742022Revenue 2023: $108,203Expenses 2023: $107,820Net Income 2023: $3832023Revenue 2024: $121,970Expenses 2024: $159,493Net Income 2024: -$37,5232024Revenue 2025: $149,290Expenses 2025: $118,026Net Income 2025: $31,2642025

Highlighted filing

2025

Revenue$149,290
Expenses$118,026
Net Income$31,264
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$84,252
Liabilities
$0
Net assets
$84,252
Revenue
$149,290
Expenses
$118,026
Net income
$31,264
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$1.49$1.18$0.31
2024Detailed filing. Detailed filing data is available for this year.$0.53$0.53$1.22$1.59$0.38
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.91$1.08$1.08$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.90$0.63$0.62$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.90$0.90$0.46$0.21$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.64$0.38$0.08$0.30
2019Detailed filing. Detailed filing data is available for this year.$0.35$0.35$0.96$0.92$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.31$0.90$0.99$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.42$0.40$0.99$0.93$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.35$0.85$1.04$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.54$0.71$0.73$0.02
2014Summary only. Only limited summary data is available for this year.$0.56$0.00$0.73$0.71$0.03
2013Summary only. Only limited summary data is available for this year.$0.53$0.00$0.63$0.66$0.02
2012Summary only. Only limited summary data is available for this year.$0.56$0.00$0.61$0.75$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.70$0.58$0.65$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 18, 2026
Return Version
2025v4.0
Gross Receipts
$149,290
Mission and Program Overview

Mission

EDUCATION

Program Services

DescriptionGrantsExpenses
PROFESSIONAL DEVELOPMENT CONFERENCES: ST LOUIS MO, MAY 2025, 73 ATTENDEES FOLSOM CA, NOVEMBER 2025, 144 ATTENDEES-$91,889
WEBSITE FOR THE EXCHANGE OF IDEAS AMONG MEMBERS-$19,036
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NICKI RUSSELLPresidentPT$0--
ALEX DEALVice PresidentPT$0--
KURT PETRIESecretary-$0--
DARLENE DEMPSEYTreasurer-$0--
LESLIE NAGELImmediate Past President-$0--
AMANDA JENAMIBoard Member-$0--
CHERYL CERVANTES-DIETZBoard Member-$0--
MATTHEW PRIESTASWebmaster-$0--
Filing and Contact Details

Filer

Filer Name
Association of Public Pension Fund Auditors Inc
EIN
14-1742654
In Care Of
% LESLIE DIERLAM
Address
PO BOX 16212, Tallahassee, FL 32317

Signing Officer

Name
Leslie Dierlam Cia
Title
Treasurer
Phone
8504131245
Signed
2026-03-18
Discuss with paid preparer
Yes

Preparer

Firm
Kenneth R Kasper CPA
Address
8 Hydor Dr, Castleton On Hudson, NY 12033
Preparer
Kenneth R Kasper CPA
Phone
5182175695
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountCONFERENCE AND MEETING EXPENSES 91,889WEB EXPENSES 19,036INSURANCE 1,397CPE REGISTRATION FEE 875AWARDS, GIFTS & HONORARIA 55POSTAGE AND MAILING 283BANK SERVICE CHARGES 4,304OFFICE SUPPLIES 93MISCELLANEOUS 94”

Raw XML Appendix177 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/AddressChangeInd0X
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IRS990EZ/BooksInCareOfDetail/PhoneNum08504131245
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 16212
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Tallahassee
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd032317
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt052988
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt031264
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt021925
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt052988
IRS990EZ/NetAssetsOrFundBalancesEOYAmt084252
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt052988
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt53.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt73.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NICKI RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ALEX DEAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KURT PETRIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DARLENE DEMPSEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LESLIE NAGEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5AMANDA JENAMI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6CHERYL CERVANTES-DIETZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7MATTHEW PRIESTAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4IMMEDIATE PAST PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7WEBMASTER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt0118026
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION
IRS990EZ/ProgramServiceRevenueAmt0127365
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1WEBSITE FOR THE EXCHANGE OF IDEAS AMONG MEMBERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt091889
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt119036
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0118026
IRS990EZ/TotalProgramServiceExpensesAmt0110925
IRS990EZ/TotalRevenueAmt0149290
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.APPFA.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt021925
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt038210
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt044950
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt038417
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt045875
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0189377
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0127365
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0108203
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt045875
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0487875
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountCONFERENCE AND MEETING EXPENSES 91,889WEB EXPENSES 19,036INSURANCE 1,397CPE REGISTRATION FEE 875AWARDS, GIFTS & HONORARIA 55POSTAGE AND MAILING 283BANK SERVICE CHARGES 4,304OFFICE SUPPLIES 93MISCELLANEOUS 94
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LESLIE DIERLAM CIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08504131245
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION OF PUBLIC PENSION FUND AUDITORS INC
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0141742654
ReturnHeader/Filer/InCareOfNm0% LESLIE DIERLAM
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 16212
ReturnHeader/Filer/USAddress/CityNm0Tallahassee
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032317
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kenneth R Kasper CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08 Hydor Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Castleton On Hudson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd012033
ReturnHeader/PreparerPersonGrp/PhoneNum05182175695
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH R KASPER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-18T22:56:34-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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