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 INSTITUTE OF BIOLOGICAL SCIENCES INC C/O BURK & ASSOCIATES
Employer identification number
53-0220853
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.") ....
651,853
5,318,633
4,593,170
4,656,343
3,284,132
18,504,131
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
651,853
5,318,633
4,593,170
4,656,343
3,284,132
18,504,131
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.
18,504,131
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..
651,853
5,318,633
4,593,170
4,656,343
3,284,132
18,504,131
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
20,932
601,939
484,721
436,569
172,453
1,716,614
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.)..
39,520
33,820
70,702
36,323
51,290
231,655
11
Total support (Add lines 7 through 10).
20,452,400
12
Gross receipts from related activities, etc. (see instructions)
..................
12
18,354,843
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
90.470 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
91.360 %
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
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
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.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
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.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
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...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
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.)..
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
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
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 INSTITUTE OF BIOLOGICAL SCIENCES INC C/O BURK & ASSOCIATES
Employer identification number
53-0220853
Return Reference
Explanation
FORM 990, PART III, LINE 1
THE AMERICAN INSTITUTE OF BIOLOGICAL SCIENCES IS A NONPROFIT 501(C)(3) SCIENTIFIC ASSOCIATION DEDICATED TO ADVANCING BIOLOGICAL RESEARCH AND EDUCATION FOR THE WELFARE OF SOCIETY. AIBS WORKS TO ENSURE THAT THE PUBLIC, LEGISLATORS, FUNDERS, AND THE COMMUNITY OF BIOLOGISTS HAVE ACCESS TO AND USE INFORMATION THAT WILL GUIDE THEM IN MAKING INFORMED DECISIONS ABOUT MATTERS THAT REQUIRE BIOLOGICAL KNOWLEDGE. FOUNDED IN 1947 AS A PART OF THE NATIONAL ACADEMY OF SCIENCES, AIBS BECAME AN INDEPENDENT, MEMBER-GOVERNED ORGANIZATION IN THE 1950S. TODAY, AIBS HAS NEARLY 160 MEMBER ORGANIZATIONS AND IS HEADQUARTERED IN RESTON, VA, WITH A PUBLIC POLICY OFFICE IN WASHINGTON, DC. ITS APPROXIMATELY 40 STAFF MEMBERS WORK TO ACHIEVE ITS MISSION BY PUBLISHING THE PEER-REVIEWED JOURNAL BIOSCIENCE AND THE EDUCATION WEB SITE ACTIONBIOSCIENCE.ORG, BY PROVIDING SCIENTIFIC PEER-REVIEW AND ADVISORY SERVICES TO GOVERNMENT AGENCIES AND OTHER CLIENTS, AND BY COLLABORATING WITH SCIENTIFIC ORGANIZATIONS TO ADVANCE PUBLIC POLICY, EDUCATION, AND THE PUBLIC UNDERSTANDING OF SCIENCE.
FORM 990, PART III, LINES 4A THROUGH 4C:
THE REVENUE REPORTED ON LINES 4A THROUGH 4C INCLUDES PROGRAM SERVICE REVENUE ONLY. GOVERNMENT CONTRACT REVENUE THAT IS REPORTED ON PART VIII, LINE 1E IS EXCLUDED PER THE FORM 990 INSTRUCTIONS.
FORM 990, PART VI, SECTION A, LINE 6
THE ORGANIZATION HAS THREE TYPES OF MEMBERSHIPS - INDIVIDUAL, SOCIETY AND CORPORATE MEMBERSHIPS. BASED ON THE TYPE OF MEMBERSHIPS, THEY PAY DUES ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION A, LINE 7A
THE INDIVIDUAL MEMBERSHIP SHALL ELECT FOUR MEMBERS OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11
THE EXECUTIVE DIRECTOR AND BUSINESS MANAGER REVIEWED THE 990 PRIOR TO SUBMISSION TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
THE ORGANIZATION HAS A FORMAL CONFLICT OF INTEREST POLICY, ADMINISTERED BY THE PRESIDENT OF THE BOARD AND THE EXECUTIVE DIRECTOR. THE POLICY IS COMMUNICATED AND AFFIRMED ANNUALLY BY BOARD MEMBERS, WHO SIGN AND RETURN A COPY OF THE POLICY TO THE PRESIDENT AND EXECUTIVE DIRECTOR FOR REVIEW AND/OR TAKE ACTION AS REQUIRED. IN THE EVENT OF ANY POTENTIAL OR PERCEIVED CONFLICT BY A MEMBER OF THE BOARD, A WRITTEN DISCLOSURE STATEMENT (REPORT) IS REQUIRED. EVERY NEW BOARD MEMBER IS REQUIRED TO SIGN A COPY OF THE POLICY PRIOR TO THE DATE THEIR SERVICE TO AIBS BEGINS. IN ADDITION TO REPORTING THEIR OWN POTENTIAL OR ACTUAL CONFLICTS, BOARD MEMBERS ARE ALSO REQUIRED TO MONITOR AND REPORT ANY POTENTIAL OR PERCEIVED CONFLICT INVOLVING OTHER BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 15
THE BOARD OF DIRECTORS OF AIBS ESTABLISHES THE COMPENSATION OF THE EXECUTIVE DIRECTOR, UTILIZING INDUSTRY SPECIFIC SALARY SURVEYS THAT PROVIDE DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. IN TURN, THE BOARD DELEGATES AUTHORITY TO THE EXECUTIVE DIRECTOR TO DETERMINE THE COMPENSATION OF OTHER EMPLOYEES IN THE SAME MANNER, UTILIZING THE SAME AND SIMILAR SURVEY DATA SOURCES. THE BOARD ITSELF IS UNPAID. FOR EMPLOYEES, THERE IS AN ANNUAL PERFORMANCE REVIEW PROCESS CONDUCTED TO INFORM AND INFLUENCE THE FINAL DETERMINATION OF ANNUAL SALARY LEVELS. FINALLY, ALL SALARIES ARE PRESENTED TO THE FINANCE COMMITTEE AND BOARD FOR APPROVAL AS PART OF THE ANNUAL BUDGETING PROCESS.
FORM 990, PART VI, SECTION C, LINE 19
AUDITED FINANCIAL STATEMENTS AND 990'S ARE AVAILABLE THROUGH THE FEDERAL AUDIT CLEARINGHOUSE AND VIA GUIDESTAR.COM. ARTICLES OF INCORPORATION ARE AVAILABLE ON AIBS.ORG. OTHER GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE FROM THE BUSINESS OFFICE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.