Association for Practical and Professional Ethics

Tax-deductible

Greencastle, IN501(c)(3)EducationEIN 46-4885125

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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.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 100 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $29K a year · 12% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$50K
to officers and key staff · 21% of spending
Top officer’s pay lower than 59% of similar orgs
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$249K
+2% vs prior year
Spent
$236K
To programs
91%
Net assets
$184K
By yearFY2021–FY2025
Revenue
$249K
FY2025▲ +2%
Revenue by fiscal year
FY2021$191K
FY2022$262K
FY2023$272K
FY2024$245K
FY2025$249K
Expenses
$236K
FY2025▼ -15%
Expenses by fiscal year
FY2021$153K
FY2022$169K
FY2023$241K
FY2024$278K
FY2025$236K
Net assets
$184K
FY2025▲ +8%
Net assets by fiscal year
FY2021$78K
FY2022$171K
FY2023$202K
FY2024$171K
FY2025$184K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $214K Management & general 9% · $22K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990; $50K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$50,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Kristen Fuhs Wells’s $50K as Executive Director is at the 41st percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Kristen Fuhs Wells$50,000$50,000$50,000$50,000—
Patricia Stauffer————$41,667

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Association for Practical and Professional Ethics executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advances scholarship, education, and practice in practical and professional ethics.

Provided by the organization

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1 program service account for $214K of program spending, described in the organization's own filed words · FY2024.
01

Appe fosters moral reasoning skill development, works to promote ethical conduct in all sectors of our daily lives, and seeks to advance civil public discourse on diverse ethical issues. Appe's signature programs include the appe intercollegiate ethics bowl (appe ieb), appe research integrity scholars and educators consortium (appe rise)…

$214Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$249K
Ln 12
Fees for servicesLn 2g$120K
Gifts and grantsLn 1h$105K
Other incomeLn 4–11$19K
Money outPt IX
$236K
Ln 25
Programscol B$214K
Managementcol C$22K
Owns and owesPt X
$184K
net assets · Ln 32
Cash and savingsLn 1–2$184K
Total assetsLn 16$184K
LiabilitiesLn 26$0
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$105K
Fees for servicesLn 2g$120K
Investment incomeLn 3$6K
Other incomeLn 4–11$19K
Total revenueLn 12$249K
Assets in detailPt X, end of year
CashLn 1$184K
Cash and savings togetherLn 1–2$184K
Total assetsLn 16$184K
LiabilitiesLn 26$0
Net assetsLn 32$184K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6100
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$171K$184K
Total assetsLn 16$171K$184K
LiabilitiesLn 26$0$0
Net assetsLn 32$171K$184K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$50K$40K$10K
Other salaries and wagesLn 7$15K$15K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$7K$7K
Office expensesLn 13$350$350
Information technologyLn 14$9K$9K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$129K$129K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$17K$17K
All other expensesLn 24e$890$890
Total functional expensesLn 25$236K$214K$22K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $249K$236K$13K$184K 990 PDF
FY2024 $245K$278K−$32K$171K 990 PDF
FY2023 $272K$241K$31K$202K 990 PDF
FY2022 $262K$169K$93K$171K 990 PDF
FY2021 $191K$153K$38K$78K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $249,118 across 7 lines filed
VIII-1b Membership dues$71,726
VIII-1f All other contributions, gifts and grants$32,835
VIII-1h Total contributions, gifts and grants$104,561
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $119,622$119,622
VIII-3 Investment incomeExcluded from tax $6,064$6,064
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $18,871$18,871
VIII-12 Total revenueRelated to mission $138,493 · Unrelated business $0 · Excluded from tax $6,064$249,118
Part IX · Statement of functional expenses $235,859 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $40,000 · Management $10,000$50,000
IX-7 Other salaries and wagesPrograms $15,314$15,314
IX-11c Accounting feesManagement $2,087$2,087
IX-11g Other fees for servicesManagement $6,946$6,946
IX-13 Office expensesManagement $350$350
IX-14 Information technologyPrograms $8,856$8,856
IX-17 TravelPrograms $2,560$2,560
IX-19 Conferences, conventions and meetingsPrograms $128,809$128,809
IX-23 InsuranceManagement $2,835$2,835
IX-24 Other expenses (24a–d)Programs $17,212$17,212
IX-24e All other expensesPrograms $890$890
IX-25 Total functional expensesPrograms $213,641 · Management $22,218 · Fundraising $0$235,859
Part X · Balance sheet $183,896 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $170,637$183,896
X-16 Total assetsStart of year $170,637$183,896
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $170,637$183,896
X-32 Total net assets or fund balancesStart of year $170,637$183,896
X-33 Total liabilities and net assetsStart of year $170,637$183,896
Part XI · Reconciliation of net assets $183,896 net assets at year end
XI-1 Total revenue$249,118
XI-2 Total expenses$235,859
XI-3 Revenue less expenses$13,259
XI-4 Net assets at start of year$170,637
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$183,896

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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