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 ASSOCIATION FOR CLINICAL CHEMISTRY
Employer identification number
39-0977801
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.") .
2,615,156
1,652,052
1,719,261
1,700,092
1,713,677
9,400,238
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......
12,321,693
13,694,050
14,299,113
15,110,114
14,258,868
69,683,838
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.
14,936,849
15,346,102
16,018,374
16,810,206
15,972,545
79,084,076
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.)
79,084,076
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...
14,936,849
15,346,102
16,018,374
16,810,206
15,972,545
79,084,076
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
354,320
613,518
738,616
1,736,794
682,369
4,125,617
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
354,320
613,518
738,616
1,736,794
682,369
4,125,617
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
33,076
43,134
16,373
34,137
48,381
175,101
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
230,906
512,578
405,331
403,823
390,653
1,943,291
13
Total support. (Add lines 9, 10c, 11, and 12.)..
15,555,151
16,515,332
17,178,694
18,984,960
17,093,948
85,328,085
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
92.680 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
93.720 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
4.840 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
4.160 %
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 ASSOCIATION FOR CLINICAL CHEMISTRY
Employer identification number
39-0977801
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
PERSONS ADMITTED AS MEMBERS SHALL A) POSSESS AN EARNED BACCALAUREATE OR HIGHER DEGREE IN SCIENCE OR MEDICINE OR THE ACADEMIC EQUIVALENT OF THE ABOVE, AND B) BE ENGAGED IN PROFESSIONAL ACTIVITIES COMMONLY ASSOCIATED WITH THE PRACTICE OF CLINICAL CHEMISTRY. ONLY MEMBERS WHO ARE IN GOOD STANDING SHALL HAVE ANY RIGHT, TITLE, OR INTEREST IN THE PROPERTY AND FUNDS OF THE ASSOCIATION. ONLY MEMBERS MAY HOLD ASSOCIATION OFFICE OR ASSOCIATION BOARD, COMMISSION, COMMITTEE, OR TASK FORCE MEMBERSHIPS, AND VOTE IN ELECTIONS OF THE ASSOCIATION OR ANY OF ITS UNITS. ONLY MEMBERS MAY REPRESENT THE ASSOCIATION IN PROFESSIONAL MATTERS.
FORM 990, PART VI, SECTION A, LINE 7A
THE BOARD OF DIRECTORS CONSISTS OF THE OFFICERS OF THE ASSOCIATION AND SIX (6) MEMBERS-AT-LARGE, WHICH ARE ELECTED FROM AND BY THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B
AMENDMENTS TO THE AACC CONSTITUTION AND BYLAWS MAY BE PROPOSED, IN PART, BY PETITION SIGNED BY AT LEAST 10% OF ALL MEMBERS IN GOOD STANDING. UPON RECEIPT OF A DULY PROPOSED AMENDMENT OR REVISION, THE ASSOCIATION SECRETARY SHALL, WITHIN 45 DAYS, MAIL A LETTER BALLOT TO EACH MEMBER IN GOOD STANDING. A PROPOSED AMENDMENT OR REVISION SHALL BECOME EFFECTIVE AT THE TIME SPECIFIED, UPON RECEIVING TWO-THIRDS AFFIRMATIVE VOTE OF ALL VALID BALLOTS CAST.
FORM 990, PART VI, SECTION B, LINE 11
THE FINANCE COMMITTEE HAS AN OPPORTUNITY TO REVIEW THE FORM 990 WITH AACC STAFF PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 15
THE BASE SALARY OF THE CHIEF EXECUTIVE OFFICER SHALL BE BASED ON MARKET VALUE FOR THE POSITION. THE FINANCE COMMITTEE IS CHARGED WITH DETERMINING MARKET VALUE FOR THE POSITION BASED ON APPROPRIATE DATA. THE DATA SHALL CONSIST OF REVIEW OF AT LEAST TWO SOURCES OF STATISTICAL DATA ON SALARY FOR COMPARABLE POSITIONS AND MAY INCLUDE INPUT FROM A COMPENSATION CONSULTANT. ANNUAL SALARY SHALL BE BASED ON THE BASE SALARY PLUS THE OPTION OF MERIT INCREASE. A MERIT INCREASE SHALL BE BASED ON THE DEGREE OF ACHIEVEMENT OF AGREED UPON GOALS AND A RECOMMENDATION FROM THE PRESIDENT. THE RANGE FOR A MERIT INCREASE SHALL BE ESTABLISHED EACH YEAR DURING THE BUDGETING PROCESS. AN OPTIONAL BONUS MAY BE AWARDED BASED ON EXCEPTIONAL PERFORMANCE WHICH IS NOT ADEQUATELY COMPENSATED FOR BY THE MERIT INCREASE AND THE FINANCIAL STATUS OF AACC. THE AMOUNT OF SUCH A BONUS SHALL BE DETERMINED BASED ON DEGREE OF ACHIEVEMENT OF AGREED UPON GOALS AND A RECOMMENDATION FROM THE PRESIDENT. OTHER OFFICERS OR KEY EMPLOYEES: AACC HAS A FORMAL SALARY ADMINISTRATION PROGRAM WITH SALARIES BASED ON GRADES AND INCREASES BASED ON FORMAL EVALUATIONS. THE SALARY RANGES FOR GRADES ARE EVALUATED BY AN OUTSIDE CONSULTANT EVERY THREE YEARS WITH SELECTED BENCHMARK POSITIONS. THE LAST EVALUATION WAS CONDUCTED IN 2013 AND THE BENCHMARKED POSITIONS INCLUDED THE CFO.
FORM 990, PART VI, SECTION C, LINE 19
GOVERNING DOCUMENTS: CONSTITUTION AND BYLAWS ARE POSTED ON AACC.ORG UNDER ABOUT AACC'S GOVERNANCE. CONFLICT OF INTEREST: AACC ADDRESSES CONFLICT OF INTEREST FOR GENERAL MEMBERS UNDER THE ETHICS GUIDELINES ON AACC.ORG UNDER ABOUT AACC ETHICS GUIDELINES AND FOR BOD MEMBERS AS ONE OF THE BOD POLICIES LISTED UNDER THE PASSWORD PROTECTED AACC LEADERSHIP SECTION ON AACC.ORG FINANCIAL STATEMENTS: AACC'S BALANCE SHEET AND STATEMENT OF ACTIVITIES ARE POSTED ON AACC.ORG AS A PART OF THE ANNUAL REPORT.
FORM 990, PART IX, LINE 11G
OUTSIDE CONSULTANT: PROGRAM SERVICE EXPENSES 850,986. MANAGEMENT AND GENERAL EXPENSES 70,037. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 921,023. OFFSITE MANAGED HOSTING: PROGRAM SERVICE EXPENSES 42,650. MANAGEMENT AND GENERAL EXPENSES 115,570. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 158,220. EDITORIAL/WRITER FEES: PROGRAM SERVICE EXPENSES 44,178. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,178. TEMPORARY HELP: PROGRAM SERVICE EXPENSES 87,551. MANAGEMENT AND GENERAL EXPENSES 54,527. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 142,078. COMMISSIONS & DISCOUNTS: PROGRAM SERVICE EXPENSES 2,088,297. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,088,297.
FORM 990, PART XII, LINE 2C
THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.