Civic Intelligence

Financial Planning Standards Board Ltd

EIN 61-1448490 • 501(c)6 • Denver, CO

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Profile

Financial planning standards board ltd. (fpsb) benefits the global community by establishing, upholding and promoting worldwide professional standards in financial planning. Fpsb's committment to excellence is represented by the marks of professional distinction - cfp, certified financial planner.

707 17th Street 2925Denver, CO 80202

www.fpsb.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.26x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.22x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

45th percentile

3.4%

Higher net margin than 45% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$387,611

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

28th percentile

-0.4%

Faster asset growth than 28% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-1.4%

Faster revenue growth than 26% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$4,618,060

Down $59,453 (-1.3%) from 2022

Liabilities

Down

$1,463,991

Down $36,741 (-2.4%) from 2022

Net Assets

Down

$3,154,069

Down $22,712 (-0.7%) from 2022

Operations
Liabilities / Revenue41st percentileNet Margin45th percentile

Revenue

Up

$5,392,595

Up $246,256 (+4.8%) from 2022

Expenses

Up

$5,419,612

Up $112,226 (+2.1%) from 2022

Net Income

Up

-$27,017

Up $134,030 (+83%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,977,603Liabilities 2010: $496,835Net Assets 2010: $1,480,7682010Assets 2011: $2,484,547Liabilities 2011: $537,800Net Assets 2011: $1,946,7472011Assets 2012: $2,483,550Liabilities 2012: $350,052Net Assets 2012: $2,133,4982012Assets 2013: $2,512,038Liabilities 2013: $427,420Net Assets 2013: $2,084,6182013Assets 2014: $2,676,513Liabilities 2014: $436,542Net Assets 2014: $2,239,9712014Assets 2015: $2,651,576Liabilities 2015: $448,501Net Assets 2015: $2,203,0752015Assets 2016: $2,774,884Liabilities 2016: $444,124Net Assets 2016: $2,330,7602016Assets 2017: $3,328,232Liabilities 2017: $528,393Net Assets 2017: $2,799,8392017Assets 2018: $3,783,945Liabilities 2018: $614,456Net Assets 2018: $3,169,4892018Assets 2019: $4,129,828Liabilities 2019: $1,008,636Net Assets 2019: $3,121,1922019Assets 2020: $4,454,555Liabilities 2020: $1,057,663Net Assets 2020: $3,396,8922020Assets 2021: $4,793,779Liabilities 2021: $1,406,135Net Assets 2021: $3,387,6442021Assets 2022: $4,677,513Liabilities 2022: $1,500,732Net Assets 2022: $3,176,7812022Assets 2023: $4,618,060Liabilities 2023: $1,463,991Net Assets 2023: $3,154,0692023

Highlighted filing

2023

Assets$4,618,060
Liabilities$1,463,991
Net Assets$3,154,069
Open 2023 Filing

Operations Trend

Revenue Growth26th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,198,4602010Expenses 2011: $2,397,7722011Expenses 2012: $2,718,2552012Revenue 2013: $3,274,650Expenses 2013: $3,323,530Net Income 2013: -$48,8802013Revenue 2014: $3,531,987Expenses 2014: $3,376,634Net Income 2014: $155,3532014Revenue 2015: $3,775,014Expenses 2015: $3,811,910Net Income 2015: -$36,8962015Revenue 2016: $3,534,542Expenses 2016: $3,406,857Net Income 2016: $127,6852016Revenue 2017: $3,793,100Expenses 2017: $3,324,021Net Income 2017: $469,0792017Revenue 2018: $3,733,934Expenses 2018: $3,364,284Net Income 2018: $369,6502018Revenue 2019: $4,135,010Expenses 2019: $4,215,151Net Income 2019: -$80,1412019Revenue 2020: $4,629,532Expenses 2020: $4,373,933Net Income 2020: $255,5992020Revenue 2021: $4,746,660Expenses 2021: $4,755,908Net Income 2021: -$9,2482021Revenue 2022: $5,146,339Expenses 2022: $5,307,386Net Income 2022: -$161,0472022Revenue 2023: $5,392,595Expenses 2023: $5,419,612Net Income 2023: -$27,0172023

Highlighted filing

2023

Revenue$5,392,595
Expenses$5,419,612
Net Income-$27,017
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$4,618,060
Liabilities
$1,463,991
Net assets
$3,154,069
Revenue
$5,392,595
Expenses
$5,419,612
Net income
-$27,017
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.62$1.46$3.15$5.39$5.42$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$1.50$3.18$5.15$5.31$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$1.41$3.39$4.75$4.76$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.45$1.06$3.40$4.63$4.37$0.26
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$1.01$3.12$4.14$4.22$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$0.61$3.17$3.73$3.36$0.37
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$0.53$2.80$3.79$3.32$0.47
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.44$2.33$3.53$3.41$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.45$2.20$3.78$3.81$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.68$0.44$2.24$3.53$3.38$0.16
2013Detailed filing. Detailed filing data is available for this year.$2.51$0.43$2.08$3.27$3.32$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.35$2.13$2.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.54$1.95$2.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.50$1.48$2.20
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 8, 2023
Return Version
2022v5.0
Gross Receipts
$5,149,914
Mission and Program Overview

Mission

To benefit the global community by establishing, upholding, and promoting worldwide professional standards in financial planning. (continued on schedule o)financial planning standards board ltd.'s (fpsb) committment to excellence is represented by the marks of professional distinction cfp, certified financial planner.

Promote worldwide professional standards in financial planning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,417,808$2,369,062▼ $1,048,746
Cash and Non-Interest-Bearing Accounts$0$875,036▲ $875,036
Intangible Assets$631,351$573,164▼ $58,187
Land, Buildings, and Equipment, Net$235,571$165,195▼ $70,376
Accounts Receivable$339$38,849▲ $38,510
Prepaid Expenses and Deferred Charges$48,574$35,067▼ $13,507
Total Assets$4,793,779$4,677,513▼ $116,266
Other Assets Total$460,136$621,140▲ $161,004
Liabilities
Other Liabilities$497,920$623,191▲ $125,271
Accounts Payable and Accrued Expenses$557,225$501,551▼ $55,674
Deferred Revenue$350,990$375,990▲ $25,000
Total Liabilities$1,406,135$1,500,732▲ $94,597
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,387,644$3,176,781▼ $210,863
Total Net Assets Fund Balance$3,387,644$3,176,781▼ $210,863
Total Liabilities and Net Assets / Fund Balance$4,793,779$4,677,513▼ $116,266

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$53,611$170,356$223,967
Equipment$57,881$135,968$193,849
Leasehold Improvements$53,703$130,422$184,125
Other Assets Org$128,085--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Noel MayeChief Executive OfficerFT$461,389$166,363$627,752
Eric CaubleChief Operating OfficerFT$212,684$122,543$335,227
Christine SearlsChief Legal Officer/secretaryFT$217,236$107,535$324,771
Dalia El PrinceDirector, New Program DevelopmentFT$131,405$43,752$175,157
Amy WisniewskiDirector, OperationsFT$140,154$8,623$148,777
Carrie BolnoExecutive Assistant to CEOFT$119,821$21,709$141,530
Tanya DahlenParalegalFT$123,665$14,711$138,376
Ryanne HarrahSr. Manager, CommunicationsFT$111,227$22,897$134,124

Board Members and Trustees

NameTitle
Garry MuriwaiChairperson
Ana Claudia UtumiChairperson-elect
Andrea MiddelMember
Darren McshaneMember
Jeff FarrarMember
Kaja KrollMember
Sankie MorataMember
Adam SamuelMember (thru 3/31/22)

Highest Paid Contractors

ContractorServicesLocationCompensation
Adsero IpLegal Advice & Work8210 SOUTHPARK TERRACE, Littleton, CO 80120, As$352,811
Grimes InternationalAffiliate Engagement ConsultationTHE LODGE KILTEEL, Rathmore, KILDARE, Ei$179,967
-Standards And Certification Consultation-$168,321
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,145,184
Investment Income
$1,155
Other Revenue
$0
Change in Net Assets
$-161,047

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,146,339
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-49,816
Total Revenue per Audited Statements
$5,096,523
Total Revenue per Form 990
$5,146,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,796,958
Other Expenses$2,510,428
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$1,341,150
Current Officers, Directors, Trustees, and Key Employees---$1,231,411
Other Salaries and Wages---$815,107
Other Employee Benefits---$545,946
Travel---$345,870
Payroll Taxes---$141,753
Depreciation Depletion---$136,267
Occupancy---$135,906
Fees for Services Legal---$125,067
Information Technology---$102,909
Fees for Services Accounting---$93,762
Office Expenses---$93,376
Pension Plan Contributions---$62,741
Insurance---$49,579
Other Expenses---$34,101
Total Functional Expenses$0$0$0$5,307,386

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,307,386
Total Expenses per Audited Statements$5,307,386
Total Expenses per Form 990$5,307,386
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
1
Employees
8
Spending
$1,011,122

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program ServicesProgram Development00$372,076
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesProgram Development00$307,896
South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,Program ServicesContent Development18$301,713
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,Program ServicesProgram Development00$23,421
Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,Program ServicesProgram Development00$5,442
North America - Canada and Mexico, But Not the United StatesProgram ServicesProgram Development00$392
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,Program ServicesDomain Registration for Legal00$110
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,Program ServicesProgram Development00$72
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deffered Compensation Liability$439,886
Lease Liability$183,305
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Class a members - all persons serving as voting members of the fpsb ltd. Board of directors shall be class a members. Class b members- all fpsb ltd. Affiliates and the united states marks owner shall be class b members. Class b members shall serve in an organizational capacity. Each class b member shall notify fpsb ltd. As to its appointment or change of a member representative.”

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

“Class a members - class a members shall each have one vote on all matters submitted to the fpsb ltd. Board of directors for a vote. No class a member may authorize another person or persons to act for such member by proxy. Class b members - as provided in the certificate of incorporation, the fpsb council, through the class b members, shall have the power to vote on the following matters: 1) class b members may vote to remove all voting members of the board of directors and reconstitute the board as set forth in article 5 of the certificate of incorporation. 2) as provided in the certificate of incorporation, class b members may vote to ratify or reject decisions of the board of directors on matters set forth in article 4.19 of the bylaws as follows: (a) a material amendment to fpsb ltd.'s certificate of incorporation or the bylaws; (b) a material change in the mission statement or collective focus of fpsb ltd., as set forth in fpsb ltd.'s governance process and management limitations policies, policy 1.0 - key objectives; (c) a material change in the cfp certification requirements; (d) a material change in the ownership of the cfp trademarks; or (e) the creation of a new global certification. In these matters, each class b member shall be entitled to a number of votes equal to one vote per us $1,000.00 paid in affiliation or membership fees for the current year pursuant to fpsb ltd.'s current fee schedule financial planning standards board ltd. 61-1448490 ("fee contribution-weighted voting power"). The vote of a majority in fee contribution-weighted voting power of the class b members and a majority of the total number of class b members shall be required in these matters. For all purposes herein, a "majority" shall mean 50 percent plus one. Only class b members that are current with their fee obligations and substantially in compliance with fpsb ltd.'s global standards to fpsb ltd. At the time of voting are eligible to vote.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have any committees with the authority to act on behalf of the governing body.”

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

“Form 990 is reviewed by fpsb ltd.'s ceo. Once the ceo has completed his review, form 990 is submitted to fpsb's audit committee and board of directors for review. Upon the completion of the audit committee and board of directors' review, the return is approved and filed.”

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

“Incoming and existing board members and officers are required to disclose interests that could give rise to conflicts, which is reviewed by fpsb ltd.'s chief legal officer and ceo annually. The organization has policies and procedures in place that impose restrictions on people with conflicts. Prior to each board meeting, members are required to verbally disclose interests based on agendas that could give rise to conflicts, which are recorded in the board minutes of the meeting. If conflicts are determined, the person with the conflict may be excluded from the meeting/decision based on the conflict.”

Form 990, Part VI, Section B, Line 15A

“Annually, fpsb ltd.'s compensation and succession planning committee obtains third-party research on nonprofit ceo compensation and benefits to evaluate the organization's ceo compensation and bonus. In addition, the committee evaluates the ceo's performance against pre-defined metrics, approved by the fpsb ltd. Board of directors, and with the audit committee chairperson, reviews the ceo's performance concerning organizational, financial, and risk management.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and conflict of interest policy available upon request. The organization presents a summary of its financial results at its global meeting and posts on fpsb ltd.'s website for member review.”

Filing and Contact Details

Filer

Filer Name
Financial Planning Standards Board Ltd
EIN
61-1448490
Phone
7204071907
Address
707 17TH STREET 2925, DENVER, CO 80202

Signing Officer

Name
Christine P Searls
Title
Chief Legal Officer
Phone
7204071907
Signed
2023-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dante De Gori
Formed
2003
Legal Domicile
De
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
11

Preparer

Firm
Rsm US Llp
Address
4622 PENNSYLVANIA AVE STE 1100, KANSAS CITY, MO 64112
Preparer
Kevin Ensminger
Phone
8167533000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional fees: independent contractor 431,565. Professional fees: special project 242,508. Professional fees: other 667,077.”

Financial Statement Notes

PART X, LINE 2:

“Fpsb is exempt from federal income tax under section 501(c)(6) of the internal revenue code. However, income from activities not directly related to fpsb's tax-exempt purpose is subject to taxation as unrelated business income. Fpsb did not have taxable income or income tax expense during the years ended december 31, 2022 and 2021. In addition, fpsb is required to collect and remit gst in india relating to certain streams of revenue. Gst is considered a pass-through transaction; as such, no revenues or expenses are recognized when gst is collected from the customer. Furthermore, fpsb pays an equalization levy on revenue streams coming to the united states and also pays a royalty tax on the education provider fees revenue stream which is included in the other education program fees line items on the consolidated statements of activities. Fpsb applies the provisions of the accounting for uncertainty in income taxes topic of asc. Management has evaluated fpsb's tax positions and concluded that fpsb had taken no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this guidance.”

Raw XML AppendixShowing 400 of 652 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER (THRU 3/31/22)
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHIEF LEGAL OFFICER/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR, NEW PROGRAM DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12PARALEGAL
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE ASSISTANT TO CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt14SR. MANAGER, COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR, OPERATIONS
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IRS990/MissionDesc0FINANCIAL PLANNING STANDARDS BOARD LTD. (FPSB LTD.) BENEFITS THE GLOBAL COMMUNITY BY ESTABLISHING, UPHOLDING, AND PROMOTING WORLDWIDE PROFESSIONAL STANDARDS IN FINANCIAL PLANNING.(CONTINUED ON SCHEDULE O)FPSB LTD.'S COMMITTMENT TO EXCELLENCE IS REPRESENTED BY THE MARKS OF PROFESSIONAL DISTINCTION CFP, CERTIFIED FINANCIAL PLANNER.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
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IRS990/ProgramServiceRevenueGrp/Desc0AFFILIATE DUES-CFP
IRS990/ProgramServiceRevenueGrp/Desc1DIRECT CERTIFICATION
IRS990/ProgramServiceRevenueGrp/Desc2AFFILIATE DUES-OTHER
IRS990/ProgramServiceRevenueGrp/Desc3RESEARCH PARTICIPATION
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IRS990/ProgSrvcAccomActy2Grp/Desc0FPSB LTD. LICENSES CERTAIN TRADEMARKS AND OTHER INTELLECTUAL PROPERTY TO AFFILIATES SO THEY CAN ESTABLISH FINANCIAL PLANNING AS A PROFESSION IN THEIR TERRITORY AND THE CFP MARKS AS THE SYMBOL OF EXCELLENCE IN FINANCIAL PLANNING. FPSB LTD. REGULARLY CONVENES CALLS AND MEETINGS, INCLUDING AN ANNUAL GLOBAL MEETING, AT WHICH AFFILIATE ORGANIZATIONS CONDUCT THE BUSINESS OF FPSB LTD. LEADERS LEARN BEST PRACTICES FROM EACH OTHER AND DEVELOP STRATEGIES FOR ESTABLISHING THE FINANCIAL PLANNING PROFESSION.
IRS990/ProgSrvcAccomActy3Grp/Desc0FPSB LTD. OFFERS FINANCIAL PLANNING EDUCATION AND CERTIFICATION PROGRAMS DIRECTLY IN CERTAIN TERRITORIES TO BUILD THE GLOBAL FINANCIAL PLANNING PROFESSION. AS PART OF THESE EFFORTS, FPSB WILL DELIVER PROGRAMS TO INCREASE FINANCIAL LITERACY, EDUCATE PROFESSIONALS ON THE COMPONENTS OF COMPREHENSIVE FINANCIAL PLANNING AND ESTABLISH A PATHWAY OPPORTUNITY FOR THOSE PROFESSIONALS TO ACHIEVE CFP CERTIFICATION AND PRACTICE COMPREHENSIVE FINANCIAL PLANNING.
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt114715
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt238404
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt350
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4128085
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED COMPENSATION INVESTMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2FUNDS HELD ON BEHALF OF FPSB
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3OTHER ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4RIGHT TO USE OF ASSET
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0170356
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0439886
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFFERED COMPENSATION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABILITY
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05146339
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FPSB IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO FPSB'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FPSB DID NOT HAVE TAXABLE INCOME OR INCOME TAX EXPENSE DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021. IN ADDITION, FPSB IS REQUIRED TO COLLECT AND REMIT GST IN INDIA RELATING TO CERTAIN STREAMS OF REVENUE. GST IS CONSIDERED A PASS-THROUGH TRANSACTION; AS SUCH, NO REVENUES OR EXPENSES ARE RECOGNIZED WHEN GST IS COLLECTED FROM THE CUSTOMER. FURTHERMORE, FPSB PAYS AN EQUALIZATION LEVY ON REVENUE STREAMS COMING TO THE UNITED STATES AND ALSO PAYS A ROYALTY TAX ON THE EDUCATION PROVIDER FEES REVENUE STREAM WHICH IS INCLUDED IN THE OTHER EDUCATION PROGRAM FEES LINE ITEMS ON THE CONSOLIDATED STATEMENTS OF ACTIVITIES. FPSB APPLIES THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF ASC. MANAGEMENT HAS EVALUATED FPSB'S TAX POSITIONS AND CONCLUDED THAT FPSB HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05096523
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt2301713
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt323421
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt4307896
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt55442
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt6392
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt772
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,

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