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
SOCIETY FOR PUBLIC HEALTH EDUCATION INC
Employer identification number
23-7299881
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.") .
950,962
1,071,749
1,572,675
1,092,416
901,289
5,589,091
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......
668,717
995,734
314,005
289,152
403,405
2,671,013
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.
1,619,679
2,067,483
1,886,680
1,381,568
1,304,694
8,260,104
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.)
8,260,104
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...
1,619,679
2,067,483
1,886,680
1,381,568
1,304,694
8,260,104
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
207,223
132,436
384,841
402,165
436,516
1,563,181
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
207,223
132,436
384,841
402,165
436,516
1,563,181
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.)..
1,826,902
2,199,919
2,271,521
1,783,733
1,741,210
9,823,285
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
84.090 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
89.730 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
15.910 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
10.270 %
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
SOCIETY FOR PUBLIC HEALTH EDUCATION INC
Employer identification number
23-7299881
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
SOPHE HAS TWO CATEGORIES OF MEMBERS, INDIVIDUAL AND ASSOCIATE. AN INDIVIDUAL IS: 1) A PUBLIC HEALTH EDUCATOR WHO IS A PROFESSIONAL WITH A GRADUATE OR UNDERGRADUATE DEGREE FROM A FORMAL PUBLIC HEALTH EDUCATION OR RELATED PROGRAM; 2) A PROFESSIONAL WHO IS EMPLOYED OR IS FUNCTIONING IN A PUBLIC HEALTH EDUCATION CAPACITY; 3) A FACULTY MEMBER OF A PUBLIC HEALTH EDUCATION PROGRAM; 4) A STUDENT IN A PUBLIC HEALTH EDUCATION PROGRAM; 5) A RETIRED PUBLIC HEALTH EDUCATOR; 6) AND/OR ANYONE WITH AN INTEREST IN PUBLIC HEALTH EDUCATION. AN ASSOCIATE MEMBER IS ANY CORPORATION THAT IS ASSOCIATED WITH THE PROFESSION OF HEALTH EDUCATION, THAT SUPPORTS THE PURPOSE AND MISSION OF SOPHE AND THAT MEETS ANY ADDITIONAL REQUIREMENTS FOR ASSOCIATE MEMBERSHIP AS MAY BE IMPOSED BY THE BOARD OF TRUSTEES FROM TIME TO TIME. CURRENTLY, SOPHE HAS ONLY INDIVIDUAL MEMBERS; THERE ARE NO ASSOCIATE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A
INDIVIDUAL MEMBERS OF SOPHE ELECT OFFICERS AND DIRECTORS OF THE BOARD OF TRUSTEES, SOPHE'S GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7B
INDIVIDUAL MEMBERS HAVE THE RIGHT TO VOTE ON DECISIONS WITH REGARD TO PROPOSED CHANGES IN BYLAWS AND/OR EXTRAORDINARY ACTIVITIES (E.G. MERGERS, DISSOLUTION, AND DIVESTURE OF ASSETS), IN COMPLIANCE WITH CALIFORNIA LAW.
FORM 990, PART VI, SECTION B, LINE 11
A DRAFT OF SOPHE'S FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, REVIEWED BY THE SOPHE CEO AND LEGAL COUNSEL AND THEN REVIEWED BY THE SOPHE BOARD OF TRUSTEES BEFORE FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
SOPHE REQUIRES ALL DIRECTORS, OFFICERS AND THE CHIEF EXECUTIVE OFFICER (CEO) TO COMPLETE AN ANNUAL STATEMENT OF ACTUAL AND POTENTIAL CONFLICTS OF INTEREST. SOPHE REMINDS OFFICERS, DIRECTORS AND THE CEO FROM TIME TO TIME OF THE SOPHE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15A
IN CONJUNCTION WITH THE SOPHE COMPENSATION POLICY, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF SOPHE, WHICH IS COMPRISED OF DISINTERESTED PERSONS, REVIEWS THE ANNUAL EXECUTIVE SURVEY PREPARED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES, IN DETERMINING THE SOPHE'S CEO SALARY. THE EXECUTIVE COMMITTEE ALSO REVIEWS THE CEO'S PERFORMANCE AS WELL AS OTHER SURVEYS TO DETERMINE THE CEO'S COMPENSATION ON AN ANNUAL BASIS. THE PROCESS FOR DETERMINING THE CEO'S COMPENSATION IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE'S MEETING.
FORM 990, PART VI, SECTION C, LINE 19
SOPHE'S BYLAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC ON SOPHE'S WEBSITE. SOPHE REPORTS FINANCIAL INFORMATION TO ITS MEMBERS AT ITS ALL MEMBER BUSINESS MEETING AND MAKES WRITTEN INFORMATION AVAILABLE TO ITS MEMBERS UPON REQUEST. SOPHE'S BYLAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC ON SOPHE'S WEBSITE. SOPHE REPORTS FINANCIAL INFORMATION TO ITS MEMBERS AT ITS ALL MEMBER BUSINESS MEETING AND MAKES WRITTEN INFORMATION AVAILABLE TO ITS MEMBERS UPON REQUEST.
FORM 990, PART XII, LINE 2C
SOPHE HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR.
FORM 990, PART VI, LINE 1A
SOPHE'S EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, PRESIDENT-ELECT, SECRETARY, TREASURER, IMMEDIATE PAST PRESIDENT, AND SPEAKER OF THE HOUSE OF DELEGATES. BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE HAS AND MAY EXERCISE ALL THE POWERS AND AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF SOPHE, BUT EXCLUDING SUCH POWERS AND AUTHORITY AS ARE LIMITED BY CALIFORNIA LAW OR SOPHE'S BYLAWS. ALL ACTIONS BY THE EXECUTIVE COMMITTEE ARE REPORTED TO THE BOARD OF TRUSTEES AT THE NEXT BOARD MEETING. SOPHE'S CEO IS NORMALLY PRESENT IN ALL CALLS AND MEETINGS OF THE EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 10B
THERE ARE 20 CHAPTERS THAT SUBSCRIBE TO THE SAME PURPOSE AND MISSION OF SOPHE AND MUST MEET CERTAIN REQUIREMENTS SET FORTH IN THE SOPHE'S BYLAWS. HOWEVER, SOPHE CHAPTERS ARE INDEPENDENT ORGANIZATIONS AND NATIONAL SOPHE DOES NOT CONTROL THE ACTIVITIES OF ITS INDIVIDUAL CHAPTERS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.