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
2012
Open to Public Inspection
Name of the organization
AMER ORTHOPAEDIC SOC FOR SPORTS MED
Employer identification number
23-7182780
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2012.
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—2011.
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—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2,633,944
1,928,687
1,808,761
1,410,978
1,426,814
9,209,184
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......
3,133,143
4,574,734
4,294,722
4,763,013
4,792,436
21,558,048
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
28,899
468,678
8,336
12,500
518,413
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.
5,767,087
6,532,320
6,572,161
6,182,327
6,231,750
31,285,645
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
1,218,875
1,401,250
1,176,750
916,500
1,075,000
5,788,375
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..
1,218,875
1,401,250
1,176,750
916,500
1,075,000
5,788,375
8
Public support (Subtract line 7c from line 6.)
25,497,270
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
5,767,087
6,532,320
6,572,161
6,182,327
6,231,750
31,285,645
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
414,236
290,915
282,678
272,396
469,813
1,730,038
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
414,236
290,915
282,678
272,396
469,813
1,730,038
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
293,123
259,571
217,564
244,698
539,214
1,554,170
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.)..
6,474,446
7,082,806
7,072,403
6,699,421
7,240,777
34,569,853
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 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
73.760 %
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
74.460 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
5.000 %
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
6.000 %
19a
33 1/3% support tests—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to 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) 2012
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
2012
Open to Public Inspection
Name of the organization
AMER ORTHOPAEDIC SOC FOR SPORTS MED
Employer identification number
23-7182780
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
THE AMERICAN ORTHOPAEDIC SOCIETY FOR SPORTS MEDICINE (THE "SOCIETY") IS A NONPROFIT CORPORATION WHICH DEVELOPS AND DISSEMINATES KNOWLEDGE IN THE FIELD OF SPORTS MEDICINE. THE SOCIETY SUPPORTS AND ENCOURAGES THE DEVELOPMENT AND EDUCATION IN ALLIED PROFESSIONS IN THE PREVENTION, RECOGNITION AND TREATMENT OF SPORTS INJURIES. THE SOCIETY PUBLISHES A SCIENTIFIC JOURNAL AND HOLDS EDUCATIONAL MEETINGS AND WORKSHOPS TO CARRY OUT ITS MISSION.
ALL OTHER ACCOMPLISHMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
VARIOUS RESEARCH EXPENSES AND GRANTS/AWARDS FOR CONTINUOUS RESEARCH IN THE FIELD OF SPORTS MEDICINE
CLASSES OF MEMBERS OR STOCKHOLDERS
FORM 990, PAGE 6, PART VI, LINE 6
ORGANIZED WITH MEMBERS
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
EACH APPLICANT FOR MEMBERSHIP SUBMITS A FORMAL APPLICATION FOR MEMBERSHIP IN A MANNER PRESCRIBED BY THE SOCIETY. IN ADDITION, EACH APPLICANT, EXCEPT CANDIDATES, IS SPONSORED BY AT LEAST TWO ACTIVE MEMBERS WHO SUBMIT LETTERS OF RECOMMENDATION IN SUPPORT OF THE APPLICANT, DESCRIBING THE APPLICANT'S QUALIFICATIONS FOR MEMBERSHIP IN THE SOCIETY. THE MEMBERSHIP COMMITTEE RECEIVES AND INVESTIGATES ALL APPLICATIONS FOR MEMBERSHIP IN THE SOCIETY TO VERIFY THE CREDENTIALS OF THE APPLICANT AND TO DETERMINE THE APPLICANT'S QUALIFICATIONS. THE MEMBERSHIP COMMITTEE MAY REJECT AN APPLICATION FOR MEMBERSHIP IN THE SOCIETY WITHOUT INVESTIGATION IF A MAJORITY OF THE COMMITTEE FINDS THAT THE APPLICATION ON ITS FACE DEMONSTRATES THAT THE APPLICANT DOES NOT QUALIFY FOR THE DESIGNATED CLASSIFICATION OF MEMBERSHIP. AT LEAST THREE MONTHS PRIOR TO THE ANNUAL MEETING, A LIST OF APPLICANTS UNDER CONSIDERATION BY THE MEMBERSHIP COMMITTEE IS CIRCULATED TO THE ACTIVE MEMBERS FOR COMMENT. BASED ON ITS REVIEW OF THE APPLICATIONS, THE SUPPORTING LETTERS OF RECOMMENDATION, ANY COMMENTS RECEIVED FROM THE ACTIVE MEMBERS, AND OTHER PERTINENT INFORMATION, THE MEMBERSHIP COMMITTEE SUBMITS A LIST TO THE BOARD OF DIRECTORS OF THOSE APPLICANTS WHOM IT FINDS QUALIFIED. THE BOARD OF DIRECTORS APPROVES, DISAPPROVES OR MODIFIES THE RECOMMENDATIONS OF THE MEMBERSHIP COMMITTEE. THE NAMES OF THE APPLICANTS BEING PROPOSED FOR MEMBERSHIP ARE ANNOUNCED BY THE MEMBERSHIP COMMITTEE CHAIR AT THE BUSINESS SESSION OF THE ANNUAL MEETING. ELECTION TO MEMBERSHIP IN THE SOCIETY IS BY TWO-THIRDS VOTE OF THE ACTIVE MEMBERS PRESENT AND CAPABLE OF VOTING AT SUCH MEETING. THE CHAIR OF THE MEMBERSHIP COMMITTEE NOTIFIES EACH NEWLY ELECTED MEMBER OF HIS OR HER ELECTION AND NOTIFIES APPLICANTS WHOSE APPLICATIONS FOR MEMBERSHIP HAVE NOT BEEN APPROVED.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
PREPARED BY EXTERNAL ACCOUNTANTS , REVIEWED BY MANAGEMENT , REVIEWED AND APPROVED BY BOARD OF DIRECTORS.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
BOARD MEMBERS ARE REQUIRED TO DISCLOSE POSSIBLE CONFLICTS OF INTEREST UPON ELECTION TO THE BOARD AND ON A RECURRING BASIS
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
REVIEW OF EXECUTIVE DIRECTOR'S COMPENSATION INCLUDES REVIEW AND APPROVAL BY INDEPENDENT PERSONS, AND COMPARABILITY DATA. WRITTEN EMPLOYMENT CONTRACT IS REVIEWED BY THE BOARD. DELIBERATION AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
SAME PROCEDURES APPLY TO KEY EMPLOYEES AS TO EXECUTIVE DIRECTOR. OFFICERS ARE VOLUNTEERS AND ARE NOT COMPENSATED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
UPON REQUEST
ADDITIONAL INFORMATION
FORM 990, PART XI
LINE 5 - UNREALIZED GAINS/LOSSES
RECONCILIATION OF CHANGES - OTHER
FORM 990, PART XI, LINE 9
INVENTORY AND SPECIAL EVENTS EXPENSES NETTED ON T/R NOT 9,115 INVESTMENT FEES RECORDED SEPARATELY FROM INV INC ON T/R -54,684 INVENTORY AND SPECIAL EVENTS EXPENSES NETTED ON T/R NOT -9,115 INVESTMENT FEES RECORDED SEPARATELY FROM INV INC ON T/R 54,684
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.