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 Numismatic Association Inc
Employer identification number
48-6063403
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.") .
1,402,435
1,423,268
1,417,987
1,033,949
1,311,393
6,589,032
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......
2,466,689
3,377,897
2,945,059
3,568,328
4,718,553
17,076,526
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.
3,869,124
4,801,165
4,363,046
4,602,277
6,029,946
23,665,558
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
45,091
32,625
31,618
109,334
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.
25,000
50,891
29,213
38,138
143,242
c
Add lines 7a and 7b..
70,091
83,516
60,831
38,138
252,576
8
Public Support (Subtract line 7c from line 6.)
23,412,982
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...
3,869,124
4,801,165
4,363,046
4,602,277
6,029,946
23,665,558
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
1,670,810
1,511,419
215,657
128,076
156,226
3,682,188
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
1,670,810
1,511,419
215,657
128,076
156,226
3,682,188
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.).
5,539,934
6,312,584
4,578,703
4,730,353
6,186,172
27,347,746
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
85.610 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
79.780 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
13.460 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19.040 %
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 Numismatic Association Inc
Employer identification number
48-6063403
Identifier
Return Reference
Explanation
Form 990, Part VI, Section A, line 2
Vice President Tom Hallenbeck and Assistant Treasurer Ken Hallenbeck are son and father, respectively.
Form 990, Part VI, Section A, line 4
Complete Bylaws updated was voted by the membership in the fiscal that this 990 pertains to.
Form 990, Part VI, Section A, line 6
The American Numismatic Association has 27,464 members of all ages, beginner and expert coin collecters who join the ANA to become more knowledgeable and confident coin collectors. Membership in the ANA includes a subscription to the members-only monthly magazine "The Numismatist". In publication since 1888, The Numismatist is a full-color magazine filled with articles written by leading numismatic experts and hobbyists covering coins, tokens, medals and paper money. More than 100 pages each month are filled with illustrated articles, hobby events, coinage issues from across the globe, and advertising by respected coin dealers. Members have the choice of receiving our award-winning publication either by postal mail (regular membership) or delivered to their e-mail inbox (basic membership).
Form 990, Part VI, Section A, line 7a
a) In the November issue of The Numismatist, immediately preceding each election year, the President shall issue a call for nominations of Officers and Governors(Elected Officials) to be elected during said year. Nominations must be submitted in writing to an independent tabulating firm acting on behalf of the Executive Director or to the Executive Director,as directed by the Board of Governors, by any Member entitled to vote, not earlier than December 1 immediately preceding said election year and not later than March 1 of said election year. Club nominations must bear the signatures of at least two current officers of the nominating club. b) A nominee must be a member who is entitled to hold office under Article VI hereof. In order to be a candidate for office, a member must receive at least 25 nominations from any combination of member clubs in good standing or individual members in good standing. No member may nominate himself or herself or nominate a number of candidates for any office in excess of the number to be elected therefor. c) The Executive Director shall promptly write to each nominee by certified mail, return receipt requested,notifying the nominee of his or her nomination and requesting a written acceptance or refusal thereof. No nominee may accept a nomination for more than one elective office in any one election. In order to be eligible as a candidate for election, a nominee must transmit his or her written acceptance to the Executive Director in sufficient time to be received by him or her on or before March 31 of said election year.
Form 990, Part VI, Section A, line 7b
The Bylaws of the Organization state that the Board needs the approval of the members for changes affecting the voting rights of the members, eligibility for office or structure of Board of Governors.
Form 990, Part VI, Section B, line 11
The Executive Director and the Controller review the 990 first, for accuracy, then it is forwarded to the Treasurer of the Organization, a CPA, for review. The Board of Governors then reviews and approves the Form 990 prior to filing.
Form 990, Part VI, Section B, line 12c
New board members are advised of the Organization's conflicts of interest policy during executive meetings. When potential conflicts of interest arise, the Board members are reminded of the conflicts of interest policy and confidentiality statement.
Form 990, Part VI, Section B, line 15
The Executive Directors compensation is determined by the Executive Compensation Committee which is made up of 4 Board members and the Association's legal counsel. The Committee Chair utilized a computer program that searched 50-60 nonprofit organizations for pay and comparable data. Organizations with similar demographics such as number of employees, size and gross revenues were used. The information was then presented to the Association's Board of Governors for discussion. The Board of Governors then established the compensation of the Executive Director based on the Committee's report and recommendations. For Key Employees, the Association has job descriptions and pay grades which are based on salary surveys performed of comparable positions in the local and national markets.
Form 990, Part VI, Section C, line 19
A PDF version of Form 990 is posted on the web page for the public to view. It is also distributed at public meetings and during conventions. The Organization also has a copy available for inspection to those who walk in and request it. Form 990-T is available upon request at the Organization's office, and is also mailed out upon request. Form 1023 is available for viewing at the Organization's office and mailed upon request. In addition, the Organization's By-Laws and audited financial statements are posted on the Organization's website.
Changes in Net Assets or Fund Balances:
Form 990, Part XI, line 5:
Net unrealized losses on investments: -26,913. Change in Value of Split Interest Agreements 3,030,391. Decrease in Pension Liability -423,985. Unrealized gain on donated corporate stock 736,674. Total to Form 990, Part XI, Line 5: 3,316,167.
Audit Committee
Form 990, Part XI; Question 2c
The American Numismatic Association has a Board of Governors. The Board of Governors are responsible for the selection of the Association's auditors.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.