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
International Society of Hair Surgeons
Employer identification number
71-0738276
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.") .
534,443
572,262
591,684
761,141
620,252
3,079,782
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......
745,816
927,725
652,416
1,109,142
1,279,583
4,714,682
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.
1,280,259
1,499,987
1,244,100
1,870,283
1,899,835
7,794,464
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
141,205
129,599
135,000
85,000
5,000
495,804
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..
141,205
129,599
135,000
85,000
5,000
495,804
8
Public support (Subtract line 7c from line 6.)
7,298,660
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...
1,280,259
1,499,987
1,244,100
1,870,283
1,899,835
7,794,464
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
52,135
60,954
46,782
55,079
64,537
279,487
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
46,857
45,921
35,853
33,730
46,750
209,111
c
Add lines 10a and 10b.
98,992
106,875
82,635
88,809
111,287
488,598
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.)
..
12,830
3,737
6,134
4,219
5,939
32,859
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,392,081
1,610,599
1,332,869
1,963,311
2,017,061
8,315,921
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
87.770 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
85.200 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
5.880 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
6.260 %
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
International Society of Hair Surgeons
Employer identification number
71-0738276
Return Reference
Explanation
Form 990, Part VI, Section A, line 3
The Organization maintains various management and service agreements inclusive of executive management services, headquarter office, meeting management business and policy support, daily administrative services, membership and financial reporting. Included in these agreements is one with Medical Society Management which is owned and operated by the Executive Director of the Organization.
Form 990, Part VI, Section A, line 4
The bylaws were amended to include: * The addition of a minimum educational requirement for "Member" category Must either earn certification by the American Board of Hair Restoration Surgery (ABHRS) and attend at least two ISHRS approved annual meetings, or attend at least four ISHRS approved annual meetings. * A maintenance requirement for "Member" and "Fellow" categories Must attend 1 ISHRS annual meeting every 3 years (Currently, ISHRS Annual Scientific Meeting and ISHRS Annual Live Surgery Workshop qualify.) * A new member category called "Associate Member"
Form 990, Part VI, Section A, line 6
The Organization has physician members, adjunct members, surgical assistant members, associate members and emeritus members. Only physician members may vote and hold office.
Form 990, Part VI, Section A, line 7a
The members of the Organization elect the Board of Governors.
Form 990, Part VI, Section B, line 11
The Organization's Form 990, including significant schedules, was reviewed in detail with the Executive Committee. The information was then provided to the full Board of Governors. Each member of the Board of Governors received a copy of the Form 990 prior to the submission of the form to the Internal Revenue Service. The Form 990 was not filed until all members of the Board had reviewed and approved the Form 990.
Form 990, Part VI, Section B, line 12c
The Board is required to update their Conflict of Interest disclosures annually. The Organization consistently monitors and enforces compliance at every Board meeting.
Form 990, Part VI, Section B, line 15
The Board of Governors or designated compensation or finance committee reviews and approves the compensation of the CEO, Executive Director, and other top management official. The persons on said committee must not have a conflict with the compensation issue. The following elements of the process are required: * Use of data as to comparable compensation for similarly qualified persons in comparable position at similarly situated organization. * There must be contemporaneous documentation and record keeping with respect to the deliberations and decisions regarding the compensation arrangement.
Form 990, Part VI, Section C, line 18
The Organization's form 990 is available on Guidestar. The three most recent years form 990 and form 990T, and form 1023 application package are available upon request.
Form 990, Part VI, Section C, line 19
The Organization makes its governing documents available upon request, either in person or upon written request.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.