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 Imaging Science and Technology
Employer identification number
53-0236896
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.") .
14,820
14,820
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......
1,853,573
1,797,516
2,059,816
1,908,702
1,287,540
8,907,147
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
147,698
147,698
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.
1,853,573
1,797,516
2,059,816
1,908,702
1,450,058
9,069,665
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.
67,605
67,605
c
Add lines 7a and 7b..
67,605
67,605
8
Public support (Subtract line 7c from line 6.)
9,002,060
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...
1,853,573
1,797,516
2,059,816
1,908,702
1,450,058
9,069,665
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
53,148
53,120
34,833
80,781
44,104
265,986
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
53,148
53,120
34,833
80,781
44,104
265,986
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.)
..
9,991
-15,963
-3,532
-1,092
3,741
-6,855
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,916,712
1,834,673
2,091,117
1,988,391
1,497,903
9,328,796
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
96.500 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
96.500 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
2.850 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
2.760 %
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 Imaging Science and Technology
Employer identification number
53-0236896
Return Reference
Explanation
Form 990, Part I, Line 1
The Society for Imaging Science and Technology (imaging.org) is a professional international organization dedicated to keeping members and others apprised of the latest scientific and technological developments in the field of imaging through conferences, educational programs, publications, and its website. IS&T encompasses all aspects of imaging science, with particular emphasis on digital printing, electronic imaging, color science, image preservation, photofinishing, pre-press technologies, hybrid imaging systems, and silver halide research.
Form 990, Part VI, Section A, line 6
IS&T offers three levels of individual membership (Regular, Students, and Emeritus), three levels of corporate memberships (Sustaining, Supporting, and Donor). IS&T has more than 933 members and more than 2,538 customers from more than 38 countries throughout the world.
Form 990, Part VI, Section A, line 7a
The IS&T Nominations Committee deliberates and puts worth a slate of nominees to the Board of Directors, who approve the slate as defined in the bylaws. The slate is then voted on by the membership of IS&T, as defined in the bylaws (Article IV). The President and Director of each chapter shall transmit an annual report of chapter activities, attendance at meetings, and results of chapter elections to the Executive Director by July 1, or at the first meeting of the Board of Directors following July 1. The chapter Treasurer shall transmit a year-end financial statement to the Executive Director promptly after December 31.
Form 990, Part VI, Section A, line 7b
The membership votes on the election of officers and approval of the auditors.
Form 990, Part VI, Section B, line 11
The draft 990 is prepared by the outside accountants and reviewed by senior management. It is then sent to the Executive Director for review and signature before it is filed with the IRS.
Form 990, Part VI, Section B, line 12c
Each officer and board member is required to sign the conflict of interest disclosure form each year and submit it to the Executive Director prior to July 1, which is the start date of the terms of the IS&T officers and board members. Whenever any issue comes to the Board of Directors for discussion or decision on whether an officer or board member has an actual or potential conflict of interest, that officer or board member may take the initiative to voluntarily refrain from activities that lead to the possible conflict. If that officer or board member does not take this initiative, and one or more board members feels they should, the Board shall decide by majority vote whether action is needed in order to eliminate the real or perceived conflict, and what specific action is required on the part of the individual. The affected board member will not be eligible to participate in the vote or to be present during the vote. In the case of a tie, the President will cast the deciding vote.
Form 990, Part VI, Section B, line 15a
IS&T CEO/Executive Director: The salary of the IS&T CEO/Executive Director is reviewed in January each year by the current president, in consultation with other members of the Executive Committee. The last compensation review process took place in February, 2013. Compensation is determined in part using salary indices for comparable organizations in the DC area, as well as prevailing salary adjustment rates for a particular year. IS&T Staff: The salary of the IS&T staff is determined/reviewed by the CEO/Executive Director and presented to the Board as part of the salary and benefits budget discussion. Salary determinations are based on performance, the health of the organization during a specific year (to meet budgetary needs), and prevailing cost of living index for a particular year.
Form 990, Part VI, Section C, line 19
All governing and policy documents are sent to members/others as requested. In addition, IS&T publishes an annual report within its newsletter (The Reporter), which includes the audited financial statements from the previous year. The newsletter is sent to all members and is available to the public on the website.
Form 990, Part XII, Line 2c
The Board of Directors assumes responsibility for the oversight of the audit and selection of an independent accountant. This process is consistent with previous years.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.