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
SOCIETY OF PLASTICS ENGINEERS
Employer identification number
06-0692002
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.") .
1,963,995
1,948,911
1,907,677
1,699,621
1,668,393
9,188,597
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......
3,413,380
3,266,263
2,538,304
1,348,831
1,694,577
12,261,355
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
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.
5,377,375
5,215,174
4,445,981
3,048,452
3,362,970
21,449,952
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.)
21,449,952
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...
5,377,375
5,215,174
4,445,981
3,048,452
3,362,970
21,449,952
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
81,101
111,637
58,378
114,774
365,890
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
81,101
111,637
58,378
114,774
365,890
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.)
13
Total support (Add lines 9, 10c, 11 and 12.).
5,458,476
5,326,811
4,504,359
3,048,452
3,477,744
21,815,842
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
98.320 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
98.750 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
1.680 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
1.250 %
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
SOCIETY OF PLASTICS ENGINEERS
Employer identification number
06-0692002
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
4.4.1 VOTING MEMBERS MEMBERS, SENIOR MEMBERS, FELLOWS OF THE SOCIETY, HONORED SERVICE MEMBERS, AND DISTINGUISHED MEMBERS SHALL HAVE THE RIGHT TO VOTE, HOLD ELECTIVE OFFICE AND PARTICIPATE IN ALL THE AFFAIRS OF THE SOCIETY. 4.4.2 AFFILIATE MEMBERS AFFILIATE MEMBERS SHALL HAVE ALL THE PRIVILEGES OF MEMBERSHIP, INCLUDING THOSE OF VOTING AND HOLDING OFFICES IN THE SECTIONS AND DIVISIONS, AND MAY PARTICIPATE IN ALL OF THE AFFAIRS OF THE SOCIETY, EXCEPT THAT THEY SHALL NOT ENJOY THE PRIVILEGE OF HOLDING SOCIETY OFFICE OR SERVING AS COUNCILOR. 4.4.3 NON-VOTING MEMBERS STUDENT, STUDENT AFFILIATE AND HONORARY MEMBERS MAY PARTICIPATE IN ALL AFFAIRS OF THE SOCIETY EXCEPT VOTING OR HOLDING ELECTIVE SECTION, DIVISION OR SOCIETY OFFICE. 4.4.4 SECTION AFFILIATION EACH MEMBER SHALL BE AFFILIATED WITH THE SECTION WITHIN WHOSE BOUNDARIES THE MEMBER'S MAILING ADDRESS FALLS, EXCEPT WHEN THE MEMBER REQUESTS AFFILIATION WITH ANOTHER SECTION. A MEMBER NOT AFFILIATED WITH ANY SECTION SHALL BE LISTED AS A NON-SECTION AFFILIATE. 4.4.5 DIVISION AFFILIATION EACH MEMBER IN GOOD STANDING SHALL HAVE THE PRIVILEGE OF AFFILIATING WITH A SINGLE DIVISION. REQUIREMENTS FOR MEMBERSHIP IN ADDITIONAL DIVISIONS SHALL BE PRESCRIBED BY COUNCIL.
FORM 990, PART VI, SECTION A, LINE 7A
6.1.1 GOVERNANCE THE GOVERNANCE OF THE SOCIETY SHALL BE VESTED IN A GOVERNING BODY CALLED THE COUNCIL. 6.1.2 EXECUTIVE DIRECTOR AN EXECUTIVE DIRECTOR MAY BE EMPLOYED TO ACT AS THE BUSINESS MANAGER OF THE SOCIETY. (SEE ALSO ARTICLE 13) 6.1.3 COUNCIL THE COUNCIL SHALL CONSIST OF REPRESENTATIVES ELECTED BY MEMBERS AFFILIATED WITH SECTIONS AND DIVISIONS AS PROVIDED IN THE BYLAWS, THE TWO IMMEDIATE PAST PRESIDENTS AS COUNCILORS-AT-LARGE, AND A COUNCILOR- OR COUNCILORS-AT-LARGE AS MAY BE PROVIDED IN THIS DOCUMENT (SEE ALSO ARTICLES 7 & 8). EACH COUNCILOR SHALL BE A VOTING MEMBER OF THE SOCIETY WHEN SEATED. THE EXECUTIVE DIRECTOR SHALL BE A NON-VOTING MEMBER OF THE COUNCIL. 6.1.4 REPRESENTATION THE MEMBERS AFFILIATED WITH EACH SECTION SHALL ELECT ONE OF THEIR MEMBERS AS A REPRESENTATIVE IN THE COUNCIL. THE MEMBERS AFFILIATED WITH EACH DIVISION SHALL ELECT ONE OF THEIR MEMBERS AS A REPRESENTATIVE IN THE COUNCIL. THE RETIRING PRESIDENT OF THE SOCIETY, AS COUNCILOR-AT-LARGE, SHALL ALSO REPRESENT THE NON-SECTION AND NON-DIVISION AFFILIATES.
FORM 990, PART VI, SECTION A, LINE 7B
MEMBERS OF THE ORGANIZATION ARE ELECTED TO THE GOVERNING BODY; THEREFORE, DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11
THE 990 IS PREPARED BY TAX PROFESSIONALS IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING MANAGER AND DIRECTOR, OPERATIONS AND ADMINISTRATION. THE RETURN IS REVIEWED BY A TEAM CONSISTING OF THE EXECUTIVE DIRECTOR, ACCOUTING MANAGER AND DIRECTOR, OPERATIONS AND ADMINISTRATION. THE RETURN IS THEN PRESENTED TO THE FINANCE COMMITTEE AND THE EXECUTIVE COMMITTEE FOR FINAL REVIEW BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C
EMPLOYEES AND EXECUTIVE COMMITTEE MEMBERS ARE REMINDED OF THE CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EVERY COMMITTEE MEETING.
FORM 990, PART VI, SECTION B, LINE 15
THERE IS A PERFORMANCE AND COMPENSATION COMMITTEE WHICH IS A COMMITTEE OF THE EXECUTIVE COMMITTEE. THE DIRECTOR, OPERATIONS AND ADMINISTRATION IS THE STAFF LIASON TO THIS GROUP. SALARY IS BENCHMARKED VIA THE USE OF SURVEY DATA WITH OTHER LIKE TYPE ORGANIZATIONS. IN ADDITION, THERE IS A REVIEW OF DEPARTMENT OF LABOR WAGE DEMOGRAPHICS FOR THE GEOGRAPHIC REGION.
FORM 990, PART VI, SECTION C, LINE 19
DOCUMENTS ARE MADE AVAILABLE BY CONTACTING THE ORGANIZATION AT THE ADDRESS OR PHONE NUMBER LISTED ON PAGE ONE OF THE RETURN.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 270,990.
THE OVERSIGHT AND SELECTION PROCESS IN THE AUDIT COMMITTEE DID NOT CHANGE FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.