Playing Catch Up

I have a couple of posts that I've been saving up, but things have been hectic with job-switching over the last few weeks. Now that my income has changed, I'd like to re-evalute my budget and get started using all the advice I've received so far. Stay tuned for that one. For now, I'll ask for some more advice. This time for a good friend of mine. If I don't get any responses here (though I am hopeful!) I may try asking Single Ma. She seems to be full of good info. Without further ado...

My friend, we'll call her 'A', is 37. Currently she works full time making about 400$ a week. I know she puts 15% into a 401k and she also takes 100$ a month and puts it into an account at the credit union (which just sits). At the end of the year she takes the credit union $$ and puts it into an IRA.
She owns her home with a mortage payment of 1200$ a month. She has very little debt (I believe she said under 1000$) which is on credit cards shes pays down every month. She told me she also has an emergency fund, but I didnt get the $ amount on that.

She and I have talked before about different things she could do with her money, and ways she could get it to work for her, but since I'm certainly no expert, I was wondering if someone could give me any ideas for her.

Thanks much!