2024-07-15T15:29:22-05:00 2023-08-31 352102008 CNA TAX PROFESSIONALS INC 10475 CROSSPOINT BOULEVARD SUITE 200 INDIANAPOLIS IN 46256 990 2022-09-01 161104950 ASSOCIATION OF FRATERNITYSORORITY ADVISORS INC ASSO 9707974361 11722 ALLISONVILLE ROAD BOX 351 1 FISHERS IN 46038 JASON BERGERON EXECUTIVE DIRECTOR 9707974361 2024-07-15 1 JASON BERGERON 999009999 1 SHAWN D DREIMAN CPA P00380913 3178413393 2024-07-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JASON BERGERON 11722 ALLISONVILLE ROAD BOX 351 103 FISHERS IN 46038 941175 0 X WWW.AFA1976.ORG X 1984 IN AFA PROVIDES EXCEPTIONAL EXPERIENCES, A VIBRANT COMMUNITY, AND ESSENTIAL RESOURCES FOR THE SUCCESS OF FRATERNITY/SORORITY ADVISORS. IT IS THE MISSION OF AFA TO ELEVATE THE STANDARD FOR EFFECTIVE PROFESSIONAL PRACTICE IN WORKING WITH SORORITIES AND FRATERNITIES IN HIGHER EDUCATION. 7 7 0 250 25500 22813 298894 276355 389013 529383 64123 39931 102860 95506 854890 941175 0 940 0 0 286998 361569 0 0 0 423579 595847 710577 958356 144313 -17181 1339818 1438477 334808 377216 1005010 1061261 X AFA PROVIDES EXCEPTIONAL EXPERIENCES, A VIBRANT COMMUNITY, AND ESSENTIAL RESOURCES FOR THE SUCCESS OF FRATERNITY/SORORITY ADVISORS, IT IS THE MISSION OF AFA TO ELEVATE THE STANDARD FOR EFFECTIVE PROFESSIONAL PRACTICE IN WORKING WITH SORORITIES AND FRATERNITIES IN HIGHER EDUCATION. 0 0 561470 518733 THE ANNUAL CONFERENCE IS AN OPPORTUNITY FOR ATTENDEES TO LEARN FROM GENERAL KEYNOTE SPEAKERS AS WELL AS SMALLER PROGRAMS ON SPECIFIC TOPICS RELEVANT TO OUR PROFESSION. 2896 ADVANCEU IS A WEB-BASED PROGRAM THAT IS OFFERED TO ALL MEMBERS AS ABENEFIT OF MEMBERSHIP. THE GOAL IS TO PROVIDE INFORMATION ON ASPECIFIC TOPIC OF INTEREST OR CONCERN IN THE PROFESSION. THERE AREGENERALLY 9-10 OF THESE PROGRAMS OFFERED EACH YEAR WITH AN AVERAGEATTENDANCE OF 95. 10833 10200 THE FIRST 90 DAYS IS A WEB-BASED PROGRAM THAT IS OFFERED TO A COHORT OFNEW PROFESSIONALS. THE GOAL IS TO PROVIDE INFORMATION THAT ISIMPORTANT DURING THE ESTABLISHMENT OF A PROFESSIONAL CAREER, AS THISMAY BE THE FIRST FULL-TIME PROFESSIONAL JOB FOR MANY OF THEPARTICIPANTS. THERE ARE 8 SESSIONS OFFERED AND 50 PEOPLE PARTICIPATE. 309441 450 OTHER 309441 450 884640 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 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 0 1 8 0 1 0 1 1 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 IN X JASON BERGERON 9707974361 11722 ALLISONVILLE ROAD STE 103 BOX FISHERS IN 46038 X NOAH BORTON PRESIDENT 5.00 X X 0 0 0 BRIAN WARREN TREASURER 1.00 X X 0 0 0 TARA FULLER SECRETARY 1.00 X X 0 0 0 DR KEVIN BAILEY DIRECTOR 1.00 X 0 0 0 DR FRANCISCO LUGO DIRECTOR 1.00 X 0 0 0 TERESIA WILLIAMS DIRECTOR 1.00 X 0 0 0 JOSHUA WELCH DIRECTOR 1.00 X 0 0 0 JASON BERGERON EXECUTIVE DIRECTOR 35.00 X 83328 0 4209 MICHAEL WILSON CFO 5.00 35.00 X 24204 0 17132 107532 0 21341 0 0 0 1 0 199250 77105 276355 MEETTINGS AND CONFEREN 611710 529383 529383 529383 39931 39931 OTHER 900099 52931 25500 27431 REIMBURSEMENT OF EXPEN 900099 42575 42575 95506 941175 529383 25500 109937 940 940 107532 103986 3546 254037 245659 8378 62017 44857 17160 488 358 130 11000 8073 2927 35187 25826 9361 5832 5752 80 46254 38931 7323 5245 3794 1451 373617 366071 7546 4229 4229 9144 6614 2530 OTHER 32654 26676 5978 TELECOMMUNICATIONS 9820 7103 2717 GRANT EXPENSES 360 0 360 958356 884640 73716 0 130761 115628 42642 32326 19013 11681 1127235 1240520 20167 38322 1339818 1438477 50036 37256 102580 163477 159236 157696 22956 18787 334808 377216 X 1005010 1061261 1005010 1061261 1339818 1438477 -17181 73432 0 X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 DUE TO CENTER FOR FRATERNAL EXCELLENCE, INC. 5287 ACCRUED EXPENSES 13500 18787 X 1014607 73432 73432 941175 0 941175 958356 0 958356 0 958356 PART X, LINE 2: THE ASSOCIATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(6) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION IS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF AUGUST 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH AUGUST 31, 2022 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). 0 0 0 FORM 990, PART VII, LINE 5 MICHAEL WILSON IS COMPENSATED BY AN UNRELATED ENTITY, CENTER FOR FRATERNAL EXCELLENCE, FOR WORK PERFORMED FOR ASSOCIATION OF FRATERNITY/SORORITY ADVISORS. HE RECEIVED $41,337 FOR THE FISCAL YEAR FOR SERVICES TO THIS ORGANIZATION, OF WHICH $13,207.50 WAS DEFERRED COMPENSATION. FORM 990, PART VI, SECTION A, LINE 3 THE ASSOCIATION OF FRATERNITY/SORORITY ADVISORS (AFA) HAS A SERVICE AGREEMENT WITH CENTER FOR FRATERNAL EXCELLENCE, ASSOCIATION MANAGEMENT COMPANY, TO PERFORM MANAGEMENT DUTIES INCLUDING CFO SERVICES, HUMAN RESOURCES, ACCOUNTING, OFFICE AND IT FUNCTIONS, AND OTHER ADMINISTRATIVE SERVICES. THE CFO WAS PAID $41,337 FOR SERVICES PROVIDED TO AFA. FORM 990, PART VI, SECTION A, LINE 6 THE CLASSES OF MEMBERSHIP IN THE ASSOCIATION SHALL BE PROFESSIONAL, GRADUATE, AFFILIATE, VENDOR, AND EMERITUS. PROFESSIONAL: PROFESSIONAL MEMBERS SHALL BE THOSE PERSONS HOLDING FULL-TIME PAID POSITIONS EITHER (1) AT A COLLEGE/UNIVERSITY OR (2) AT AN INTER/NATIONAL FRATERNITY OR SORORITY. GRADUATE: GRADUATE MEMBERS SHALL BE THOSE PERSONS WHO ARE ENROLLED AS PART-TIME OR FULL-TIME GRADUATE STUDENTS (MASTERS OR DOCTORAL) BUT WHO ARE NOT EMPLOYED IN ANY FULL-TIME, PROFESSIONAL POSITION. AFFILIATE: AFFILIATE MEMBERS SHALL BE PERSONS WHO ARE ACTIVELY CONCERNED WITH THE ADVISEMENT OF MEN'S AND WOMEN'S FRATERNITIES AND SORORITIES WHO ARE NOT EMPLOYED BY A COLLEGE/UNIVERSITY OR INTER/NATIONAL FRATERNITY OR SORORITY. VENDOR: VENDOR MEMBERS SHALL BE THOSE ORGANIZATIONS, COMPANIES, MANUFACTURERS, OR SUPPLIERS OF GOODS AND SERVICES, EITHER FOR PROFIT OR NOT FOR PROFIT IN NATURE, THAT SUPPORT THE POLICIES, PURPOSES, AND ACTIVITIES OF THE ASSOCIATION. VENDOR MEMBERS SHALL BE SUBJECT TO THE APPROVAL OF THE PRESIDENT. EMERITUS: EMERITUS MEMBERS SHALL BE THOSE PERSONS WHO HAVE BEEN PROFESSIONAL MEMBERS OF THE ASSOCIATION UP TO THE TIME THEY HAVE RETIRED FROM THE FIELD OF HIGHER EDUCATION OR FROM AN INTER/NATIONAL FRATERNITY OR SORORITY STAFF, BUT STILL ACTIVELY INTERESTED IN MEN'S OR WOMEN'S FRATERNITIES AND SORORITIES. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - THE NOMINATIONS AND ELECTIONS COMMITTEE SHALL BE CHAIRED BY A PAST PRESIDENT AS APPOINTED BY THE CURRENT PRESIDENT WITH THE APPROVAL OF THE BOARD OF DIRECTORS. ONE PROFESSIONAL, AFFILIATE, GRADUATE, OR EMERITUS MEMBER FROM EACH OF THE REGIONS SHALL BE APPOINTED BY THE PRESIDENT AND APPROVED BY THE BOARD OF DIRECTORS. DURING THE NORMAL ELECTION PROCESS, PROFESSIONAL, AFFILIATE, GRADUATE, AND EMERITUS MEMBERS AND PAST PRESIDENTS SHALL ELECT THE REGION'S OTHER REPRESENTATIVES TO A NOMINATIONS AND ELECTIONS COMMITTEE COMPOSED OF TEN PROFESSIONAL, AFFILIATE, GRADUATE, OR EMERITUS MEMBERS; TWO FROM EACH OF THE REGIONS OF THE ASSOCIATION; WITH ALL ELECTED AND APPOINTED REPRESENTATIVES TO HAVE BEEN MEMBERS OF THE ASSOCIATION FOR A MINIMUM OF THREE YEARS PRIOR TO ELECTION. THE NOMINATIONS AND ELECTIONS COMMITTEE SHALL CONSIST OF ELEVEN (11) MEMBERS, INCLUDING FIVE (5) ELECTED REPRESENTATIVES, FIVE (5) APPOINTED REPRESENTATIVES AND A CHAIR. THE CHAIR OF THE NOMINATIONS AND ELECTIONS COMMITTEE SHALL BE A PAST PRESIDENT OF THE ASSOCIATION, WHO SHALL BE APPOINTED BY THE PRESIDENT WITH THE APPROVAL OF THE BOARD OF DIRECTORS. THE PRESIDENT OF THE ASSOCIATION SHALL APPOINT FIVE (5) PROFESSIONAL, AFFILIATE, GRADUATE, OR EMERITUS MEMBERS. DURING THE NORMAL ELECTION PROCESS, FIVE (5) PROFESSIONAL, AFFILIATE, GRADUATE, OR EMERITUS MEMBERS SHALL BE ELECTED BY THE ELIGIBLE VOTING MEMBERSHIP. SHOULD A MEMBER OF THE NOMINATIONS AND ELECTIONS COMMITTEE RESIGN, THE BOARD MAY APPOINT A REPLACEMENT. AT NO TIME SHALL THE COMMITTEE BE FEWER THAN SEVEN (7) MEMBERS. ALL MEMBERS OF THE NOMINATIONS AND ELECTIONS COMMITTEE MUST HAVE BEEN MEMBERS OF THE ASSOCIATION FOR A MINIMUM OF THREE YEARS PRIOR TO NOMINATION OR APPOINTMENT. NOMINATIONS AND ELECTIONS COMMITTEE REPRESENTATIVES SERVE FOR ONE YEAR. NO REPRESENTATIVE MAY SERVE MORE THAN TWO CONSECUTIVE TERMS. THE NOMINATIONS AND ELECTIONS COMMITTEE ESTABLISHES THE ASSOCIATION'S NOMINATIONS AND ELECTIONS PROCEDURES NOT SPECIFIED IN THE BYLAWS, SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B LINE 7B EXPLANATION - PROFESSIONAL, GRADUATE, AFFILIATE, AND EMERITUS MEMBERS SHALL BE ENTITLED TO ONE VOTE IN ALL BUSINESS OF THE ASSOCIATION. IN ADDITION, AMENDMENTS TO OR A REPEAL OF THE ASSOCIATION'S BYLAWS SHALL BE APPROVED BY A TWO-THIRDS AFFIRMATIVE VOTE OF THE PROFESSIONAL, AFFILIATE, GRADUATE, AND EMERITUS MEMBERS AND PAST PRESIDENTS PRESENT AT THE ANNUAL BUSINESS SESSION OF THE ASSOCIATION DULY CALLED, PROVIDED WRITTEN NOTICE OF PROPOSED CHANGES HAS BEEN SENT TO THE MEMBERS AND PAST PRESIDENTS THIRTY DAYS BEFORE SUCH MEETING; OR BY MAJORITY VOTE OF THE MEMBERS AND PAST PRESIDENT VOTING BY A THIRTY DAY MAIL OR ELECTRONIC BALLOT. FORM 990, PART VI, SECTION A, LINE 8B LINE 8B EXPLANATION - THE ASSOCIATION DOES NOT HAVE ANY COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE FORM 990 AND ALL RELATED SCHEDULES, STATEMENT, AND ATTACHMENTS ARE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING WITH THE IRS. IN ADDITION, A COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS BEFORE FILING. THE MOST RECENT IRS FORM 990 FILING CAN BE REQUESTED BY CONTACTING THE CENTRAL OFFICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL MEMBERS OF THE ASSOCIATION'S BOARD OF DIRECTORS, VOLUNTEER LEADERS, THE EXECUTIVE DIRECTOR, AND OTHER EMPLOYEES. PERSONS COVERED BY THE POLICY ARE REQUIRED TO ANNUALLY DISCLOSE THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED TO THE PRESIDENT WHO WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THE POLICY; (C) ASK THE PERSON TO RECUSE HIM/HERSELF FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ASSOCIATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ASSOCIATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ASSOCIATION'S REMOVAL PROCEDURES. THE ASSOCIATION'S EXECUTIVE DIRECTOR AND DESIGNATED BOARD MEMBER(S) WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST MADE TO THE ATTENTION OF OUR EXECUTIVE DIRECTOR AND RECEIVED AT OUR CORPORATE OFFICE ADDRESS. FORM 990, PART VII THE ASSOCIATION OF FRATERNITY/SORORITY ADVISORS (AFA) HAS A SERVICE AGREEMENT WITH CENTER FOR FRATERNAL EXCELLENCE, ASSOCIATION MANAGEMENT COMPANY, TO PERFORM MANAGEMENT DUTIES INCLUDING CFO SERVICES, HUMAN RESOURCES, ACCOUNTING, OFFICE AND IT FUNCTIONS, AND OTHER ADMINISTRATIVE SERVICES. THE CFO WAS PAID $41,337 FOR SERVICES PROVIDED TO AFA, OF WHICH $13,207 WAS DEFERRED COMPENSATION.