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 SOCIETY OF INTERNATIONAL LAW
Employer identification number
53-0242653
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.") .
138,498
425,729
480,421
430,632
431,952
1,907,232
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......
1,648,525
1,756,064
1,691,388
1,943,218
1,878,017
8,917,212
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.
1,787,023
2,181,793
2,171,809
2,373,850
2,309,969
10,824,444
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
38,125
43,859
26,753
41,100
33,285
183,122
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..
38,125
43,859
26,753
41,100
33,285
183,122
8
Public Support (Subtract line 7c from line 6.)
10,641,322
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...
1,787,023
2,181,793
2,171,809
2,373,850
2,309,969
10,824,444
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
105,388
126,800
115,089
79,609
80,245
507,131
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
105,388
126,800
115,089
79,609
80,245
507,131
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.)
15,500
3,226
18,726
13
Total support (Add lines 9, 10c, 11 and 12.).
1,907,911
2,308,593
2,290,124
2,453,459
2,390,214
11,350,301
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
93.750 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
93.230 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
4.470 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
4.520 %
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 SOCIETY OF INTERNATIONAL LAW
Employer identification number
53-0242653
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
THE SOCIETY'S MEMBERS PARTICIPATE IN THE SOCIETY'S GOVERNANCE BY ELECTING EXECUTIVE COUNCIL MEMBERS AND APPROVING ANY RECOMMENDED RESOLUTIONS OF THE SOCIETY OR CHANGES TO THE SOCIETY'S CONSTITUTION AND BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7A
IN THE EVENT THAT THERE IS A NOMINATION BY PETITION FOR ANY OFFICE, THAT OFFICE WILL BE FILLED AT THE ANNUAL MEETING BY A MAJORITY VOTE OF MEMBERS OF THE SOCIETY WHO VOTE EITHER IN PERSON OR BY A BALLOT MADE AVAILABLE TO THE MEMBERS OF THE SOCIETY BEFORE THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7B
MEMBERS OF THE ORGANIZATION MUST APPROVE ANY CHANGES TO THE CONSTITUTION.
FORM 990, PART VI, SECTION B, LINE 11
AN OUTSIDE ACCOUNTING FIRM PREPARES THE 990, WITH INPUT FROM THE DIRECTOR OF FINANCE AND ADMINISTRATION AND THE EXECUTIVE DIRECTOR. THE DRAFT 990 IS REVIEWED BY THE INDEPENDENT AUDIT COMMITTEE OF THE SOCIETY AND IS ALSO PROVIDED TO THE EXECUTIVE COMMITTEE PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C
VOTING MEMBERS OF THE EXECUTIVE COUNCIL ARE EXPECTED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT EACH YEAR.
FORM 990, PART VI, SECTION B, LINE 15
THE EXECUTIVE DIRECTOR'S SALARY IS ESTABLISHED BY THE PRESIDENT, WITH APPROVAL OF THE EXECUTIVE COMMITTEE. THE SALARY IS BASED ON PAST COMPENSATION, LEVEL OF EXPERTISE, PERFORMANCE, AND COMPARABILITY DATA. THE SALARY IS ADJUSTED ANNUALLY IN JANUARY, FOLLOWING A YEAR-END PERFORMANCE EVALUATION CONDUCTED BY THE PRESIDENT. COMPENSATION OF SENIOR STAFF (EXCEPT THE EXECUTIVE DIRECTOR) IS SET BY THE EXECUTIVE DIRECTOR, BASED ON PAST COMPENSATION, LEVEL OF EXPERTISE, PERFORMANCE, AND COMPARABILITY DATA, SUCH AS 990 COMPENSATION REPORTS FROM COMPARABLE ORGANIZATIONS. SALARIES ARE ADJUSTED ANNUALLY IN JANUARY, FOLLOWING A YEAR-END PERFORMANCE EVALUATION. THE EVALUATION AND ANY SALARY ADJUSTMENT ARE RECORDED IN WRITING IN THE EMPLOYEE'S PERSONNEL FILES.
FORM 990, PART VI, SECTION C, LINE 19
THE SOCIETY'S CONSTITUTION AND REGULATIONS ARE AVAILABLE FOR PUBLIC REVIEW ON ITS WEBSITE, WWW.ASIL.ORG. THE FEDERAL FORM 990 IS AVAILABLE UPON REQUEST. ITS FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC EACH YEAR IN THE FORM OF A BI-ANNUAL REPORT, DISTRIBUTED TO ITS MEMBERSHIP AND ARE ALSO AVAILABLE UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 246,823.
FORM 990, PART XI, QUESTION 2C:
THERE WAS NO CHANGE TO THE AUDIT PROCESS FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.