American Planning Association FY2022 filing

Tax-deductible

Chicago, IL501(c)(3)Since 1978Community DevelopmentEIN 52-1134021

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$2.3M paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $2.1M a year · 11% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2.3M
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $43K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$9.0M
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$21.0M
+8% vs prior year
Spent
$17.0M
To programs
89%
Net assets
$13.8M
By yearFY2020–FY2024
Revenue
$21.0M
FY2022▲ +8%
Revenue by fiscal year
FY2020$16.7M
FY2021$19.4M
FY2022$21.0M
FY2023$18.6M
FY2024$19.2M
FY2024$19.9M
Expenses
$17.0M
FY2022▲ +17%
Expenses by fiscal year
FY2020$16.1M
FY2021$14.6M
FY2022$17.0M
FY2023$17.8M
FY2024$19.0M
FY2024$21.0M
Net assets
$13.8M
FY2022▼ -3%
Net assets by fiscal year
FY2020$7.6M
FY2021$14.3M
FY2022$13.8M
FY2023$16.2M
FY2024$18.9M
FY2024$18.6M

From the FY2022 Form 990 (year ending September 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1983.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $15.1M Management & general 11% · $1.9M

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

Who runs it and what they're paid

33 people listed on the 990; $2.3M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
CFO/COO (until 10/31/21)
$569,424Pt VII · Sec A
Chief Executive Officer
$390,340Pt VII · Sec A
Chief Communications Officer
$209,118Pt VII · Sec A
Chief Information Officer
$203,369Pt VII · Sec A
Director of Marketing
$167,890Pt VII · Sec A
Director of Research
$149,425Pt VII · Sec A
Leadership Director
$147,983Pt VII · Sec A
Meetings Director
$147,738Pt VII · Sec A

Joel D Albizo Fasae Cae’s $425K as Chief Executive Officer is at the 71st percentile of top reported officer pay among 572 $10–100M community development 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Ann M Simms———$569,424$318,447$324,252
Joel D Albizo Fasae Cae$424,990—————
Joel D Albizo—$424,331$377,836———
Joel Albizo———$390,340$353,278$257,051
Alejandro Fuentes Encinas$305,413$294,576————
Mark Ferguson$300,036$304,110$224,428$203,369$201,909$189,779
Alejandro Fuentes——$286,377$60,960——
Harriet Bogdanowicz$279,593$280,490$222,587$209,118$209,603$195,556

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 American Planning Association 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 15aYes

Programs and updates

Advocates for excellent community planning, education, and citizen empowerment to meet growth challenges.

Provided by the organization

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3 program services account for $15.1M of program spending, described in the organization's own filed words · FY2021.
01

Memberships & Educational Resources

See Schedule O for Program Service descriptionAPA is an education not-for-profit and several of our educational services are provided free of charge. APA membership is voluntary and open to any individual interested in the field of planning.

$12.6Mprogram expense
02

Policy & Outreach Services

See Schedule O for Program Service descriptionSince 1949, APA's program of independent applied research has resulted in practical, up-to-date information about best practices in urban and regional planning in the U.S. and around the world.

$1.5Mprogram expense
03

Certification & Accreditation

See Schedule O for Program Service descriptionAPA plays an integral role in the education and development of planners through its support for the accreditation of academic planning programs.

$1.1Mprogram 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 · received and paid
Grants received · FY2024
AARPFY2024$10K
Total grants receivedfrom 3 funders$43K
See all 3 funders →
Grants paid · 28 grants · $1.6M · 2019–2024
Planning Accreditation BoardIL · FY2024$179,268
Unitemized GrantFY2024$120,869
Unitemized GrantFY2024$12,056
Nebraska ChapterNE · FY2024$10,397
Delaware ChapterIL · FY2024$5,400
Unitemized GrantFY2024$2,954
Planning Accreditation BoardIL · FY2023$177,108
Unitemized GrantFY2023$128,589
Unitemized GrantFY2023$45,977
Apa Ohio ChapterOH · FY2023$7,250
Unitemized GrantFY2023$1,520
Planning Accreditation BoardIL · FY2022$175,000
Unitemized GrantFY2022$22,318
Unitemized GrantFY2022$16,200
See all 28 grants →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$21.0M
Ln 12
Fees for servicesLn 2g$17.6M
Other incomeLn 4–11$2.1M
Investment incomeLn 3$1.0M
Money outPt IX
$17.0M
Ln 25
Programscol B$15.1M
Managementcol C$1.9M
Owns and owesPt X
$13.8M
net assets · Ln 32
Cash and savingsLn 1–2$8.4M
Total assetsLn 16$22.9M
LiabilitiesLn 26$9.0M
PeoplePt VI, VII
33
listed · VII A
PaidVII A11
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$269K
Fees for servicesLn 2g$17.6M
Investment incomeLn 3$1.0M
Other incomeLn 4–11$2.1M
Gains on assetsLn 7$546K
Total revenueLn 12$21.0M
Assets in detailPt X, end of year
CashLn 1$8.3M
SavingsLn 2$104K
Cash and savings togetherLn 1–2$8.4M
InvestmentsLn 11–13$13.0M
Land, buildings, equipmentLn 10c$865K
Total assetsLn 16$22.9M
LiabilitiesLn 26$9.0M
Net assetsLn 32$13.8M
OperationsPt I, VI
EmployeesI 585
VolunteersI 6247
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$6.0M$8.4M
InvestmentsLn 11–13$16.3M$13.0M
Land, buildings, equipmentLn 10c$1.2M$865K
Total assetsLn 16$23.9M$22.9M
LiabilitiesLn 26$9.6M$9.0M
Net assetsLn 32$14.3M$13.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$205K$205K
Grants to domestic individualsLn 2$25K$25K
Pay of current officers, directors and key staffLn 5$1.5M$1.3M$117K
Other salaries and wagesLn 7$4.5M$4.0M$501K
Other employee benefitsLn 9$1.3M$1.2M$142K
Legal feesLn 11b$21K$21K
Accounting feesLn 11c$66K$66K
Lobbying feesLn 11d$78K$78K
Investment management feesLn 11f$126K$126K
Other fees for servicesLn 11g$1.4M$1.3M$37K
Advertising and promotionLn 12$32K$32K$111
Office expensesLn 13$1.5M$1.3M$189K
Information technologyLn 14$151K$132K$19K
OccupancyLn 16$603K$436K$167K
TravelLn 17$550K$533K$16K
Conferences, conventions and meetingsLn 19$1.4M$1.4M$30
Payments to affiliatesLn 21$2.2M$2.2M
Depreciation, depletion and amortizationLn 22$342K$259K$83K
InsuranceLn 23$98K$70K$27K
Other expenses (24a–d)Ln 24$648K$398K$250K
All other expensesLn 24e$304K$291K$13K
Total functional expensesLn 25$17.0M$15.1M$1.9M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $19.2M$19.0M$207K$18.9M 990 PDF
FY2023 $18.6M$17.8M$737K$16.2M 990 PDF
FY2022 Viewing $21.0M$17.0M$4.0M$13.8M 990 PDF
FY2021 $19.4M$14.6M$4.9M$14.3M 990 PDF
FY2020 $16.7M$16.1M$603K$7.6M 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $20,969,447 across 8 lines filed
Lines not itemized here account for $568,465 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$268,734
VIII-1h Total contributions, gifts and grants$268,734
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,606,651$17,606,651
VIII-3 Investment incomeExcluded from tax $481,335$481,335
VIII-5 RoyaltiesExcluded from tax $356,502$356,502
VIII-7 Net gain or loss on sales of assetsExcluded from tax $546,071$546,071
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $1,141,689$1,141,689
VIII-12 Total revenueRelated to mission $17,818,281 · Unrelated business $1,141,689 · Excluded from tax $1,740,743$20,969,447
Part IX · Statement of functional expenses $16,975,437 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $204,733$204,733
IX-2 Grants to domestic individualsPrograms $25,382$25,382
IX-5 Pay of current officers, directors and key staffPrograms $1,343,764 · Management $117,194$1,460,958
IX-7 Other salaries and wagesPrograms $4,043,390 · Management $500,688$4,544,078
IX-9 Other employee benefitsPrograms $1,167,677 · Management $141,688$1,309,365
IX-11b Legal feesManagement $21,005$21,005
IX-11c Accounting feesManagement $65,742$65,742
IX-11d Lobbying feesManagement $78,000$78,000
IX-11f Investment management feesManagement $125,725$125,725
IX-11g Other fees for servicesPrograms $1,340,451 · Management $37,168$1,377,619
IX-12 Advertising and promotionPrograms $31,507 · Management $111$31,618
IX-13 Office expensesPrograms $1,311,167 · Management $189,055$1,500,222
IX-14 Information technologyPrograms $132,379 · Management $18,599$150,978
IX-16 OccupancyPrograms $435,848 · Management $167,152$603,000
IX-17 TravelPrograms $533,062 · Management $16,491$549,553
IX-19 Conferences, conventions and meetingsPrograms $1,355,850 · Management $30$1,355,880
IX-21 Payments to affiliatesPrograms $2,180,424$2,180,424
IX-22 Depreciation, depletion and amortizationPrograms $259,235 · Management $82,809$342,044
IX-23 InsurancePrograms $70,491 · Management $27,034$97,525
IX-24 Other expenses (24a–d)Programs $398,172 · Management $249,834$648,006
IX-24e All other expensesPrograms $291,006 · Management $12,574$303,580
IX-25 Total functional expensesPrograms $15,124,538 · Management $1,850,899 · Fundraising $0$16,975,437
Part X · Balance sheet $22,871,568 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $5,871,239$8,251,118
X-2 Savings and temporary cash investmentsStart of year $103,925$104,052
X-4 Accounts receivableStart of year $139,558$296,471
X-9 Prepaid expenses and deferred chargesStart of year $258,225$307,285
X-10c Land, buildings and equipment, netStart of year $1,207,293$865,249
X-11 Publicly traded securitiesStart of year $16,326,434$13,047,393
X-16 Total assetsStart of year $23,906,674$22,871,568
X-17 Accounts payable and accrued expensesStart of year $2,041,221$1,918,653
X-19 Deferred revenueStart of year $6,547,282$6,301,849
X-25 Other liabilitiesStart of year $1,054,878$802,275
X-26 Total liabilitiesStart of year $9,643,381$9,022,777
X-27 Net assets without donor restrictionsStart of year $12,275,972$12,186,910
X-28 Net assets with donor restrictionsStart of year $1,987,321$1,661,881
X-32 Total net assets or fund balancesStart of year $14,263,293$13,848,791
X-33 Total liabilities and net assetsStart of year $23,906,674$22,871,568
Part XI · Reconciliation of net assets $13,848,791 net assets at year end
XI-1 Total revenue$20,969,447
XI-2 Total expenses$16,975,437
XI-3 Revenue less expenses$3,994,010
XI-4 Net assets at start of year$14,263,293
XI-5 Net unrealized gains (losses) on investments−$4,408,512
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$13,848,791

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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