Civic Intelligence

Association for Practical and Professional Ethics

990 • Fiscal year 2021 • EIN 46-4885125

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 03, 2021

2961 West County Road 225 SouthGreencastle, IN 46135

(765) 658-5015

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

65th percentile

20%

Higher net margin than 65% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

90th percentile

$41,667

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

89th percentile

96%

Faster asset growth than 89% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

28th percentile

-25%

Faster revenue growth than 28% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$78,356

Up $38,334 (+96%) from 2020

Net Assets

Up

$78,356

Up $38,334 (+96%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$191,194

Down $62,960 (-25%) from 2020

Expenses

Down

$152,860

Down $114,969 (-43%) from 2020

Net Income

Up

$38,334

Up $52,009 (+380%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2015: $67,281Liabilities 2015: $0Net Assets 2015: $67,2812015Assets 2016: $54,531Liabilities 2016: $0Net Assets 2016: $54,5312016Assets 2017: $87,438Liabilities 2017: $84,224Net Assets 2017: $3,2142017Assets 2018: $32,648Liabilities 2018: $0Net Assets 2018: $32,6482018Assets 2019: $53,697Liabilities 2019: $0Net Assets 2019: $53,6972019Assets 2020: $40,022Liabilities 2020: $0Net Assets 2020: $40,0222020Assets 2021: $78,356Liabilities 2021: $0Net Assets 2021: $78,3562021Assets 2022: $170,981Liabilities 2022: $0Net Assets 2022: $170,9812022Assets 2023: $201,795Liabilities 2023: $0Net Assets 2023: $201,7952023Assets 2024: $170,637Liabilities 2024: $0Net Assets 2024: $170,6372024Assets 2025: $183,896Liabilities 2025: $0Net Assets 2025: $183,8962025

Highlighted filing

2021

Assets$78,356
Liabilities$0
Net Assets$78,356

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2015: $297,249Expenses 2015: $329,498Net Income 2015: -$32,2492015Revenue 2016: $271,012Expenses 2016: $283,762Net Income 2016: -$12,7502016Revenue 2017: $230,850Expenses 2017: $261,357Net Income 2017: -$30,5072017Revenue 2018: $260,246Expenses 2018: $230,812Net Income 2018: $29,4342018Revenue 2019: $274,578Expenses 2019: $253,529Net Income 2019: $21,0492019Revenue 2020: $254,154Expenses 2020: $267,829Net Income 2020: -$13,6752020Revenue 2021: $191,194Expenses 2021: $152,860Net Income 2021: $38,3342021Revenue 2022: $261,629Expenses 2022: $169,004Net Income 2022: $92,6252022Revenue 2023: $271,968Expenses 2023: $241,154Net Income 2023: $30,8142023Revenue 2024: $245,340Expenses 2024: $277,726Net Income 2024: -$32,3862024Revenue 2025: $249,118Expenses 2025: $235,859Net Income 2025: $13,2592025

Highlighted filing

2021

Revenue$191,194
Expenses$152,860
Net Income$38,334
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 3, 2021
Return Version
2020v4.1
Gross Receipts
$191,194
Mission and Program Overview

Mission

The association for practical and professional ethics (appe) is a non-profit 501(c)(3) membership organization dedicated to advancing scholarship, education, and practice in practical and professional ethics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$40,022$78,356▲ $38,334
Total Assets$40,022$78,356▲ $38,334
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$40,022$78,356▲ $38,334
Total Net Assets Fund Balance$40,022$78,356▲ $38,334
Total Liabilities and Net Assets / Fund Balance$40,022$78,356▲ $38,334
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patricia StaufferExecutive DirectorFT$41,667$41,667

Board Members and Trustees

NameTitle
Edward C CarrChair
Lisa M LeeChair Elect
Gretchen a WinterImmediate Past Chair
Andrew CohenBoard Member
Cynthia JonesBoard Member
Dena PlemmonsBoard Member
Dennis CooleyBoard Member
Elisabeth HildtBoard Member
Elizabeth HeitmanBoard Member
Julia PedroniBoard Member
Jun FudanoBoard Member
Kenneth GoodmanBoard Member
Thomas E CreelyBoard Member
Karin EllisonSecretary
Daniel E WuesteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$119,604
Program Service Revenue
$71,340
Investment Income
$0
Other Revenue
$250
All Other Contributions
$28,364
Change in Net Assets
$38,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$78,196
Salaries, Compensation, and Employee Benefits$74,664
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$61,693--$61,693
Current Officers, Directors, Trustees, and Key Employees$33,334$8,333-$41,667
Other Salaries and Wages$25,689$7,308-$32,997
Travel$2,060--$2,060
Fees for Services Accounting-$1,800-$1,800
Insurance-$1,383-$1,383
Other Expenses$129--$129
All Other Expenses$4--$4
Total Functional Expenses$134,036$18,824$0$152,860
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has classes of members which include individuals, institutional and organizational sponsors.

Form 990, Part VI, Section A, Line 7A

Members are entitled to vote on election of directors to the board of directors and any substantive amendments including but not limited to removing membership completely, changing the number of votes that members have, generally changing members' ability to vote on actions of the organization and dissolving the organization or transferring all of its assets.

Form 990, Part VI, Section A, Line 7B

Members are entitled to vote on election of directors to the board of directors and any substantive amendments that effect member rights.

Form 990, Part VI, Section B, Line 11B

The 990 is prepared by appe's accountants and then sent on to the board members of appe for review. The authorized officer then signs form 8879-eo authorizing e-filing of the return.

Form 990, Part VI, Section B, Line 12C

The organization has a written conflict of interest policy that each board member signs acknowledging that they are to report any possible conflicts.

Form 990, Part VI, Section C, Line 18

The organization makes its annual form(s) 990 and 990-t (if applicable) and its form 1023 available to interested parties upon written request.

Form 990, Part VI, Section C, Line 19

Appe makes its governing documents available to interested parties upon written request.

Filing and Contact Details

Filer

Filer Name
Association for Practical & Professional
EIN
46-4885125
Phone
7656585015
Address
2961 WEST COUNTY ROAD 225 SOUTH, GREENCASTLE, IN 46135

Signing Officer

Name
Kristen Fuhs Wells
Title
Executive Director
Phone
7656585015
Signed
2021-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia a Stauffer
Formed
2014
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
100

Preparer

Firm
Mcm Cpas & Advisors Llp
Address
9229 DELEGATES ROW SUITE 250, INDIANAPOLIS, IN 46240
Preparer
Christine Keith CPA
Phone
3173475200
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 2B:

The organization has two leased employees and lists compensation on the return. However, the number of employees is marked as zero because the payroll is paid through a common paymaster and therefore, no payroll returns are filed under the organization's name. The organization reimburses the entity that files the payroll tax returns.

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IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1IEB WORKSHOP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt069940
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt069940
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11400
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0113849
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0108547
IRS990/PYOtherRevenueAmt06978
IRS990/PYProgramServiceRevenueAmt0133327
IRS990/PYRevenuesLessExpensesAmt0-13675
IRS990/PYSalariesCompEmpBnftPaidAmt0159282
IRS990/PYTotalExpensesAmt0267829
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0254154
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt038334
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt071590
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0119604
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0113849
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0131711
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0105930
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0104723
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0575817
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt071340
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0133327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0130126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0144325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0116821
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0595939
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00120
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0250
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt06978
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt012741
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt09991
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt09306
IRS990ScheduleA/OtherIncome509Grp/TotalAmt039266
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96760
IRS990ScheduleA/PublicSupportPY509Pct00.96130
IRS990ScheduleA/PublicSupportTotal509Amt01171756
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0190944
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0247176
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0261837
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0250255
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0221544
IRS990ScheduleA/Total509Grp/TotalAmt01171756
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0191194
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0254154
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0274578
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0260246
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0230850
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01211022
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS TWO LEASED EMPLOYEES AND LISTS COMPENSATION ON THE RETURN. HOWEVER, THE NUMBER OF EMPLOYEES IS MARKED AS ZERO BECAUSE THE PAYROLL IS PAID THROUGH A COMMON PAYMASTER AND THEREFORE, NO PAYROLL RETURNS ARE FILED UNDER THE ORGANIZATION'S NAME. THE ORGANIZATION REIMBURSES THE ENTITY THAT FILES THE PAYROLL TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS CLASSES OF MEMBERS WHICH INCLUDE INDIVIDUALS, INSTITUTIONAL AND ORGANIZATIONAL SPONSORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE ENTITLED TO VOTE ON ELECTION OF DIRECTORS TO THE BOARD OF DIRECTORS AND ANY SUBSTANTIVE AMENDMENTS INCLUDING BUT NOT LIMITED TO REMOVING MEMBERSHIP COMPLETELY, CHANGING THE NUMBER OF VOTES THAT MEMBERS HAVE, GENERALLY CHANGING MEMBERS' ABILITY TO VOTE ON ACTIONS OF THE ORGANIZATION AND DISSOLVING THE ORGANIZATION OR TRANSFERRING ALL OF ITS ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS ARE ENTITLED TO VOTE ON ELECTION OF DIRECTORS TO THE BOARD OF DIRECTORS AND ANY SUBSTANTIVE AMENDMENTS THAT EFFECT MEMBER RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS PREPARED BY APPE'S ACCOUNTANTS AND THEN SENT ON TO THE BOARD MEMBERS OF APPE FOR REVIEW. THE AUTHORIZED OFFICER THEN SIGNS FORM 8879-EO AUTHORIZING E-FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT EACH BOARD MEMBER SIGNS ACKNOWLEDGING THAT THEY ARE TO REPORT ANY POSSIBLE CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS ANNUAL FORM(S) 990 AND 990-T (IF APPLICABLE) AND ITS FORM 1023 AVAILABLE TO INTERESTED PARTIES UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7APPE MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt040022
IRS990/TotalAssetsEOYAmt078356
IRS990/TotalAssetsGrp/BOYAmt040022
IRS990/TotalAssetsGrp/EOYAmt078356
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0119604
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018824
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0134036
IRS990/TotalFunctionalExpensesGrp/TotalAmt0152860
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt040022
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt078356
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0134036
IRS990/TotalProgramServiceRevenueAmt071340
IRS990/TotalReportableCompFromOrgAmt041667
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt071590
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0191194
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt040022
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt078356
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02060
IRS990/TravelGrp/TotalAmt02060
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02961 WEST COUNTY ROAD 225 SOUTH
IRS990/USAddress/CityNm0GREENCASTLE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046135
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015

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