2026-07-21T16:51:17-05:00 2025-12-31 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2025-01-01 330368053 FEDERATION OF EXCHANGE ACCOMMODATORS FEDE 5152446515 1255 SW PRAIRIE TRAIL PARKWAY ANKENY IA 50023 CRAIG BROWN PRESIDENT 8607969135 2026-07-15 1 BRIAN ARONSON P01425251 3192346885 2026-07-15 2025 2025-03-06 01:10:19Z CRAIG BROWN 1255 SW PRAIRIE TRAIL PARKWAY ANKENY IA 50023 1422013 0 X WWW.1031.ORG X 1989 CA TO SUPPORT, PRESERVE, AND ADVANCE SECTION 1031 EXCHANGES AND THE QI INDUSTRY. 15 15 0 75 0 0 58300 19000 1214843 1245814 172633 157199 0 0 1445776 1422013 0 0 0 0 0 0 0 0 0 993362 1075553 993362 1075553 452414 346460 4127326 4519259 481145 526618 3646181 3992641 X FEA IS THE VOICE FOR THE 1031 EXCHANGE INDUSTRY AND WORKS DILIGENTLY TO PROVIDE TOOLS, RESOURCES AND LEGISLATIVE UPDATES TO MEMBER COMPANIES, EDUCATE CONSUMERS ON EFFECTIVELY USING 1031 EXCHANGES TO DEFER GAINS ASSOCIATED WITH THE DISPOSITION OF BUSINESS USE/INVESTMENT PROPERTY, DRIVE LEGISLATION TO ENSURE APPROPRIATE CONSUMER AND INDUSTRY PROTECTION, AND WORK CLOSELY WITH PROFESSIONS AFFILIATED WITH THE 1031 INDUSTRY INCLUDING REALTORS, LAWYERS, CPAS, REPLACEMENT PROPERTY BROKERS, ESCROW AGENTS, AND FINANCIAL INSTITUTIONS. 0 0 CONFERENCES, CONVENTIONS, MEETINGS AND WEBINARS GIVE MEMBERS THE OPPORTUNITY TO LEARN ABOUT DEVELOPMENTS IN THE INDUSTRY AND PROVIDE AN ENVIRONMENT THAT ALLOWS FOR THE FREE EXCHANGE OF IDEAS. ADVOCATES TO PRESERVE SECTION 1031 AS PART OF THE FEDERAL TAX CODE AND EDUCATES MEMBERS ON REGULATORY ISSUES RELATED TO SECTION 1031. 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 X 15 15 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X AMPLIFY ASSOCIATION MANAGEMENT 5152431558 1255 SW PRAIRIE TRAIL PARKWAY ANKENY IA 50023 X ALBINO CAPORALE PAST PRESIDENT 2.50 X X 0 0 0 CRAIG BROWN PRESIDENT 2.50 X X 0 0 0 STEVE HOLTKAMP VICE PRESIDENT 1.50 X X 0 0 0 JEFF HORAN SECRETARY / TREASURER 1.00 X X 0 0 0 AMANDA SCHMUNK DIRECTOR 1.00 X 0 0 0 MARK ADAMS DIRECTOR 1.00 X 0 0 0 JAMIE KINGDOM DIRECTOR 1.00 X 0 0 0 MARIO D'AMORE DIRECTOR 1.00 X 0 0 0 IAN BUNJE END SEPT DIRECTOR 1.00 X 0 0 0 MARISSA LOCASCIO END SEPT DIRECTOR 1.00 X 0 0 0 LEE DAVID MEDINETS END SEPT DIRECTOR 1.00 X 0 0 0 SHEILA LONG DIRECTOR 1.00 X 0 0 0 JOHN STARLING DIRECTOR 1.00 X 0 0 0 MICHAEL SPRING DIRECTOR 1.00 X 0 0 0 MARIE GROWDEN DIRECTOR 1.00 X 0 0 0 LAURA MARKHAM START SEPT DIRECTOR 1.00 X 0 0 0 ERICA RUTHERFORD START SEPT DIRECTOR 1.00 X 0 0 0 MICHAEL BRADY START SEPT DIRECTOR 1.00 X 0 0 0 KIMBERLY STEENHOEK EXECUTIVE DIRECTOR 32.00 X 0 0 0 0 0 0 0 0 0 0 WILLIAMS & JENSEN PLLC 1201 PENNSYLVANIA AVENUE NW SUITE WASHINGTON DC 20004 LOBBYING 385000 AMPLIFY ASSOCIATION MANAGEMENT 1255 SW PRAIRIE TRAIL PARKWAY ANKENY IA 50023 ADMINISTRATION AND GOVERNMENT AFFAIRS 300000 2 19000 19000 MEMBERSHIP DUES 813910 769875 769875 CONFERENCES AND MEETIN 813910 426735 426735 CERTIFIED EXCHANGE SPE 813910 49204 49204 1245814 157199 157199 1422013 1245814 0 157199 265000 4545 13700 387942 37674 887 7687 9509 33904 200304 3285 EQUIPMENT RENTAL 42778 DUES AND SUBSCRIPTIONS 30000 38338 1075553 4080618 4485395 84 0 46624 33864 4127326 4519259 3845 7418 477300 519200 481145 526618 X 2337883 2665343 1308298 1327298 3646181 3992641 4127326 4519259 346460 0 X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 769875 387942 113415 501357 500419 938 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS A CONTRACT WITH AMPLIFY ASSOCIATION MANAGEMENT TO MANAGE THE DAILY OPERATIONS (VIA AN INDIVIDUAL WHO SERVES AS FEA'S EXECUTIVE DIRECTOR), AND TO PLAN AND EXECUTE THE FINANCIAL OPERATIONS AND EXEMPT FUNCTIONS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION CONSISTS OF FIVE CLASSES OF MEMBERS. THE RIGHTS AND PRIVILEGES OF EACH MEMBER WITHIN EACH CLASS SHALL BE EQUAL TO THE RIGHTS AND PRIVILEGES OF EACH OTHER MEMBER OF THAT CLASS. NO PERSON SHALL HOLD MORE THAN ONE MEMBERSHIP, REGARDLESS OF CLASS, IN THE CORPORATION. THE FIRST CLASS OF MEMBERS OF THE CORPORATION SHALL BE KNOWN AS MEMBERS AND SHALL BE LIMITED TO ACCOMMODATORS IN EXCHANGE TRANSACTIONS AND THEIR PRIMARY ADVISORS. THE SECOND CLASS OF MEMBERS OF THE CORPORATION SHALL BE KNOWN AS AFFILIATES AND SHALL BE LIMITED TO SUCH AFFILIATE CRITERIA AS ADOPTED BY THE BOARD OF DIRECTORS. THE THIRD CLASS OF MEMBERS OF THE CORPORATION SHALL BE KNOWN AS INDIVIDUAL MEMBERS AND SHALL BE LIMITED TO NATURAL PERSONS WHO ARE EMPLOYEES OF, OR INDEPENDENT CONTRACTORS PROVIDING SERVICES TO, (I) AN ACCOMMODATOR IN EXCHANGE TRANSACTIONS OR (II) THEIR PRIMARY ADVISORS. THE FOURTH CLASS OF MEMBERS OF THE CORPORATION SHALL BE KNOWN AS LIFE MEMBERS. A LIFE MEMBER SHALL BE A FORMER MEMBER RETIRED FROM THE PROFESSION AND RECOGNIZED BY THE CORPORATION FOR PREVIOUS CONTRIBUTIONS TO THE ORGANIZATION AND PROFESSION. THE FIFTH CATEGORY OF MEMBERS OF THE CORPORATION SHALL BE KNOWN AS PROFESSIONAL ADVISOR MEMBERS AND SHALL BE LIMITED TO SUCH PROFESSIONAL ADVISOR CRITERIA AS IS ADOPTED BY THE BOARD OF DIRECTORS. THIS CATEGORY OF MEMBERS IS INTENDED TO INCLUDE CREDENTIALED PROFESSIONALS WHO PROVIDE TAX OR LEGAL ADVICE TO EXCHANGERS, RATHER THAN PROVIDING OR ADVERTISING THEIR SERVICES TO QUALIFIED INTERMEDIARIES. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ESTABLISHES THE POLICIES GOVERNING THE CONDUCT OF ELECTIONS. AT THE ANNUAL MEETINGS A MAJORITY OF THE VOTING MEMBERS PRESENT AND VOTING SHALL ELECT SUCH NUMBER OF DIRECTORS AS NECESSARY TO FILL VACANCIES OF DIRECTORS WHOSE TERMS EXPIRE AS OF SUCH MEETING. FORM 990, PART VI, SECTION B, LINE 11B ELECTRONIC DRAFT COPIES ARE SENT TO THE EXECUTIVE DIRECTOR OF THE ASSOCIATION FOR DISSEMINATION TO THE BOARD OF DIRECTORS WITH WRITTEN INSTRUCTIONS TO REVIEW AND APPROVE THE FORM. WRITTEN COMMENTS AND QUESTIONS BY THE BOARD, IF ANY, ARE SENT TO THE ACCOUNTANT FOR RESPONSES. OTHERWISE, EACH BOARD MEMBER SIGNS OFF ON THE WRITTEN INSTRUCTION SHEET THAT THEY APPROVE OF FORM 990 AS PREPARED. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN AN ANNUAL STATEMENT, WHICH CONFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. ANY POSSIBLE CONFLICTS OF INTEREST ARE REVIEWED AT EACH BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 FEDERATION OF EXCHANGE ACCOMMODATORS DOES NOT COMPENSATE ANY INDIVIDUAL. HOWEVER, THE BOARD OF DIRECTORS ENTERED INTO A MANAGEMENT AGREEMENT WITH AMPLIFY ASSOCIATION MANAGEMENT TO MANAGE THE DAILY OPERATIONS AND EMPLOY AN INDIVIDUAL TO SERVE AS THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. THE AGREEMENT IS APPROVED BY THE BOARD OF DIRECTORS BEFORE IT IS OFFERED TO AMPLIFY ASSOCIATION MANAGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).