Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
AMERICAN COLLEGE OF PHYSICIANS VIRGINIA CHAPTER
Employer identification number
51-0223690
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
112,457
119,792
111,209
109,082
111,141
563,681
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
39,842
32,917
32,238
30,435
34,800
170,232
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
55,350
28,000
37,500
28,250
15,000
164,100
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
207,649
180,709
180,947
167,767
160,941
898,013
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public Support (Subtract line 7c from line 6.)
898,013
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
207,649
180,709
180,947
167,767
160,941
898,013
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
6,990
6,435
2,781
1,700
2,304
20,210
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
6,990
6,435
2,781
1,700
2,304
20,210
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
1,181
95
1,276
13
Total support (Add lines 9, 10c, 11 and 12.).
214,639
187,144
184,909
169,562
163,245
919,499
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
97.660 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
97.330 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
2.200 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
2.520 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
AMERICAN COLLEGE OF PHYSICIANS VIRGINIA CHAPTER
Employer identification number
51-0223690
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
THE ORGANIZATION'S MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT CHAPTER MATTERS. THE CLASSES OF MEMBERS AND THEIR RIGHTS ARE DESCRIBED IN FORM 990, PART VI, SECTION A, LINE 7A BELOW.
FORM 990, PART VI, SECTION A, LINE 7A
THE ORGANIZATION HAS SIX (6) CLASSES OF MEMBERS: A. MASTERS; B. FELLOWS; C. MEMBERS; D. HONORARY FELLOWS; E. ASSOCIATES; AND F. MEDICAL STUDENT MEMBERS. THESE CLASSES ARE IN ACCORDANCE WITH THE BYLAWS OF THE AMERICAN COLLEGE OF PHYSICIANS REGARDING CLASSES OF MEMBERS. THE AMERICAN COLLEGE OF PHYSICIANS IS THE NATIONAL ORGANIZATION OF THIS CHAPTER. "VOTING GROUP" MEMBERS MUST QUALIFY AS AND BE A MEMBER OF EITHER THE MASTER, FELLOW, OR MEMBER CLASS OF THE AMERICAN COLLEGE OF PHYSICIANS. ONLY MEMBERS OF THE VOTING GROUP ARE ENTITLED TO HOLD OFFICE OF THE CHAPTER OR VOTE ON CHAPTER MATTERS. "RESTRICTED VOTING GROUP" MEMBERS ARE MEMBERS OF THE CHAPTER WHO ARE NOT ALSO MEMBERS OF THE MASTER, FELLOW, OR MEMBER CLASS OF THE AMERICAN COLLEGE OF PHYSICIANS. THE RESTRICTED VOTING GROUP IS COMPRISED OF MEMBERS OF THE CLASSES OF HONORARY FELLOWS, ASSOCIATES, AND MEDICAL STUDENT MEMBERS. MEMBERS OF THE RESTRICTED VOTING GROUP MAY VOTE IN THE ELECTION OF MEMBERS OF THE ADVISORY BOARDS OR COMMITTEES COMPOSED SOLELY OF MEMBERS OF THE RESTRICTED VOTING GROUP, AND MAY BE APPOINTED TO SERVE AS A VOTING MEMBER OF A CHAPTER COMMITTEE.
FORM 990, PART VI, SECTION A, LINE 7B
PROPOSED AMENDMENTS TO ARTICLES OF INCORPORATION OR BYLAWS OF THE CHAPTER ARE SUBJECT TO THE APPROVAL OF THE BOARD OF REGENTS OF THE AMERICAN COLLEGE OF PHYSICIANS.
FORM 990, PART VI, SECTION B, LINE 11
THE EXECUTIVE DIRECTOR AND THE GOVERNOR OF THE ORGANIZATION RECEIVE AN ELECTRONIC COPY OF THE RETURN DIRECTLY, WHICH THEY REVIEW PRIOR TO FILING. THE RETURN IS AVAILABLE ELECTRONICALLY TO OTHER COUNCIL MEMBERS TO REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C
THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN WHICH EACH OFFICER, MEMBER OF THE COUNCIL, MEMBER OF A COMMITTEE WITH COUNCIL-DELEGATED POWERS, AND THE EXECUTIVE DIRECTOR SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS SUCH PERSON HAS RECEIVED, READ, UNDERSTANDS, AND AGREES TO COMPLY WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15
BYLAWS ARTICLE V, SECTION 5.13. "COMPENSATION. THE SALARIES AND EXPENSE ALLOWANCES, IF ANY, FOR ALL OFFICERS AND AGENTS OF THE CHAPTER SHALL BE DETERMINED BY THE COUNCIL." THE COMPENSATION OF THE ONLY PAID EXECUTIVE OF THE CHAPTER IS REVIEWED ANNUALLY BY DISCUSSION AT A COUNCIL MEETING. THE COUNCIL RESEARCHES COMPENSATION OF COMPARABLE EXECUTIVE DIRECTORS OF NON-PROFIT ORGANIZATIONS AND INQUIRES OF OTHER CHAPTERS OF THE AMERICAN COLLEGE OF PHYSICIANS AS TO THEIR COMPENSATION FOR AN EXECUTIVE DIRECTOR. THE ORGANIZATION MAKES PAYMENT TO AN UNRELATED ORGANIZATION, VIRTUAL EXECUTIVE SERVICES, INC., WHO EMPLOYS THE ORGANIZATION'S EXECUTIVE DIRECTOR AND PAYS HER COMPENSATION FOR SERVICES TO THE ORGANIZATION.
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 Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.