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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
American Society of Nuclear Cardiology
Employer identification number
52-1813311
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
1,208,758
1,100,228
1,479,724
1,360,961
1,961,068
7,110,739
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......
2,295,362
2,312,585
2,243,327
1,769,574
1,835,931
10,456,779
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
3,504,120
3,412,813
3,723,051
3,130,535
3,796,999
17,567,518
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
255,000
412,000
481,285
333,550
926,900
2,408,735
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.
135,770
141,764
133,948
411,482
c
Add lines 7a and 7b..
390,770
553,764
615,233
333,550
926,900
2,820,217
8
Public support (Subtract line 7c from line 6.)
14,747,301
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
3,504,120
3,412,813
3,723,051
3,130,535
3,796,999
17,567,518
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
42,907
85,134
105,984
118,587
116,969
469,581
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
16,394
6,925
6,847
7,133
33,001
70,300
c
Add lines 10a and 10b.
59,301
92,059
112,831
125,720
149,970
539,881
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
23,108
31,971
61,676
116,755
13
Total support. (Add lines 9, 10c, 11, and 12.)..
3,586,529
3,536,843
3,897,558
3,256,255
3,946,969
18,224,154
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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
80.922 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
83.456 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
2.962 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
3.062 %
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
American Society of Nuclear Cardiology
Employer identification number
52-1813311
Return Reference
Explanation
990 PART VI #6
MEMBERS ARE APPROVED THROUGH A PROCESS OF SUBMITTING APPLICATIONS AND APPROVAL BY THE SOCIETY.
990 PART VI #7A
DURING AN ANNUAL BUSINESS MEETING, OFFICERS OF THE SOCIETY ARE ELECTED BY THE MEMBERS OF THE SOCIETY. NOMINATIONS OF OFFICERS ARE SUBMITTED TO THE MEMBERSHIP BY A NOMINATING COMMITTEE.
990 PART VI #11B
WORKPAPERS TO SUPPORT THE FORM 990 ARE PREPARED BY THE ACCOUNTING STAFF OF THE SOCIETY. THE INFORMATION IS FORWARDED TO THE AUDITORS FOR PREPARATION. ANY AREAS OF CONCERN ARE BROUGHT TO THE ATTENTION OF THE SOCIETY OFFICERS (EXECUTIVE COUNCIL) FOR REVIEW. THE FINAL FORM 990 IS REVIEWED BY ACCOUNTING STAFF OF THE SOCIETY, AND SIGNED BY THE CEO PRIOR TO FILING. IT IS AVAILABLE, UPON REQUEST, TO ANY MEMBER OF THE BOARD OF DIRECTORS.
990 PART VI #12C
A KEY ELEMENT IN MONITORING RELEVANT CONFLICTS OF INTEREST IS A SYSTEM OF ANNUAL DISCLOSURE. THE SOCIETY REQUIRES DISCLOSURE FROM BOARD MEMBERS, EXECUTIVE COUNCIL AND COMMITTEE MEMBERS, MEETING SPEAKERS AND PLANNERS. DISCLOSURE FORMS ARE REVIEWED BY EXECUTIVE COUNCIL OR COMMITTEES, AND DECISIONS REGARDING CONFLICTS OF INTEREST ARE MADE BY COMMITTEES OR EXECUTIVE COUNCIL. FAILURE TO FILE DISCLOSURE CAN DISQUALIFY A PERSON FROM PARTICIPATING IN AN ACTIVITY, EITHER AS A PLANNER OR A SPEAKER, OR PARTICIPATION ON A COMMITTEE OR BOARD. EDUCATION ACTIVITIES INCLUDE A SURVEY EVALUATING POSSIBLE BIAS, WHICH ARE REVIEWED AND ACTED ON.
990 PART VI #15B
THE OFFICERS OF THE SOCIETY (EXECUTIVE COUNCIL) REVIEW OUTSIDE INDEPENDENT COMPENSATION INFORMATION AS A PART OF THE CONTRACT REVIEW FOR THE CEO'S COMPENSATION. INFORMATION REVIEW INCLUDES COMPENSATION FOR OTHER EXECUTIVE DIRECTORS IN COMPARABLY SIZED MEDICAL SOCIETIES. THIS INFORMATION IS OBTAINED FROM A REVIEW OF THE FORM 990 OF THOSE societies. IN ADDITION, SALARY SURVEYS ARE REVIEWED FROM PROFESSIONAL ORGANIZATIONS THAT REPRESENT THE NON-PROFIT ASSOCIATION FIELD. ANNUALLY, THE CEO REVIEWS SALARY SURVEYS FROM OTHER PROFESSIONAL ORGANIZATIONS IN THE WASHINGTON, DC AREA TO DETERMINE IF OTHER KEY EMPLOYEES ARE FAIRLY COMPENSATED.
990 PART VI #19
ARTICLES OF INCORPORATION, BYLAWS AND IRS DETERMINATION DOCUMENTS ARE MADE AVAILABLE ON THE WEBSITE OF THE SOCIETY. FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.