Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 264,337 | 329,167 | 254,721 | 414,053 | 293,563 | 1,555,841 |
| 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...... | 1,558,616 | 1,630,022 | 1,675,937 | 1,772,045 | 1,712,841 | 8,349,461 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | 102,351 | 200,598 | 46,565 | 58,889 | 408,403 | |
| 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. | 1,822,953 | 2,061,540 | 2,131,256 | 2,232,663 | 2,065,293 | 10,313,705 |
| 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.) | 10,313,705 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,822,953 | 2,061,540 | 2,131,256 | 2,232,663 | 2,065,293 | 10,313,705 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 56,754 | 76,456 | 134,456 | 147,364 | 220,994 | 636,024 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 56,754 | 76,456 | 134,456 | 147,364 | 220,994 | 636,024 |
| 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 1,879,707 | 2,137,996 | 2,265,712 | 2,380,027 | 2,286,287 | 10,949,729 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE BOARD OF DIRECTORS, THE COUNCILORS AND ALTERNATE COUNCILORS, THE EDITOR OF THE JOURNAL OF CHEMICAL EDUCATION, AND THE DIRECTOR OF THE DIVISION OF CHEMICAL EDUCATION EXAMINATIONS INSTITUTE. THE EXECUTIVE COMMITTEE SHALL MANAGE THE AFFAIRS OF THE ORGANIZATION AND PERFORM ANY OTHER WORK DELEGATED TO IT BY THE ORGANIZATION. THE EXECUTIVE COMMITTEE SHALL APPOINT MEMBERS OF THE BOARD OF PUBLICATION OF THE JOURNAL OF CHEMICAL EDUCATION AND MEMBERS OF THE BOARD OF TRUSTEES OF THE EXAMINATIONS INSTITUTE AS SPECIFIED IN THE BYLAWS. FUNDS OF THE DIVISION SHALL NOT BE SPENT NOR EXPENSE INCURRED BY ANY OFFICER OR COMMITTEE UNLESS THE MONEY IS APPROPRIATED OR EXPENSE AUTHORIZED IN ADVANCE BY THE EXECUTIVE COMMITTEE. A PROPOSED AMENDMENT OF THE BYLAWS MUST FIRST BE SUBMITTED IN WRITING TO THE EXECUTIVE COMMITTEE. |
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE THREE CLASSES OF MEMBERS, THE FIRST CONSISTING OF MEMBERS OF THE AMERICAN CHEMICAL SOCIETY (MEMBERS), THE SECOND CONSISTING OF AFFILIATE MEMBERS OF SAID SOCIETY (SOCIETY AFFILIATES), AND THE THIRD CONSISTING OF PERSONS WHO ARE NOT MEMBERS OR AFFILIATES OF THE SOCIETY (AFFILIATES). MEMBERS AND SOCIETY AFFILIATES HAVE THE RIGHT TO VOTE ON THE MANAGEMENT OF THE AFFAIRS OF THE ORGANIZATION, EXCEPT THAT SOCIETY AFFILIATES MAY NOT; VOTE FOR OR HOLD ELECTIVE POSITIONS FOR THE ORGANIZATION, SERVE AS A VOTING MEMBER OF THE EXECUTIVE COMMITTEE, OR VOTE ON THE ARTICLES OF INCORPORATION OR BYLAWS. THOSE WHO ARE AFFILIATES SHALL HAVE ALL PRIVILEGES OF MEMBERSHIP IN THE ORGANIZATION, EXCEPT THAT THEY MAY NOT; BE OFFICERS, HOLD ELECTIVE POSITIONS, VOTE ON ARTICLES OF INCORPORATION OR BYLAWS, SERVE AS A MEMBER OF THE EXECUTIVE COMMITTEE, VOTE FOR COUNCILORS OR ALTERNATE COUNCILORS, SERVE ON THE BOARD OF PUBLICATION OF THE JOURNAL OF CHEMICAL EDUCATION, SERVE ON THE BOARD OF TRUSTEES OF EXAMINATIONS INSTITUTE, OR HAVE THE PRIVILEGE OF SERVING AS TEMPORARY SUBSTITUTE COUNCILORS TO REPRESENT THE ORGANIZATION AT COUNCIL MEETINGS OF THE AMERICAN CHEMICAL SOCIETY. AFFILIATES MAY VOTE IN THE ORGANIZATION'S ELECTIONS FOR ALL OFFICES EXCEPT COUNCILOR AND ALTERNATE COUNCILOR. SUCH AFFILIATES SHALL NEITHER BE NOR REPRESENT THEMSELVES AS MEMBERS OF THE ORGANIZATION OR THE AMERICAN CHEMICAL SOCIETY. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS AND AFFILIATES HAVE THE RIGHT TO ELECT THE VOTING MEMBERS OF THE BOARD OF DIRECTORS, EXCEPT AFFILIATES MAY NOT VOTE FOR COUNCILOR OR ALTERNATE COUNCILOR. |
| FORM 990, PART VI, SECTION A, LINE 7B | AMENDMENTS TO THE BYLAWS MAY BE MADE BY A TWO-THIRDS VOTE OF THE MEMBERS VOTING PROVIDED THAT ONE MONTH'S NOTICE OF THE PROPOSED AMENDMENT OR AMENDMENTS HAS BEEN GIVEN. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. A COPY OF THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER BEFORE IT IS FILED WITH THE IRS. THE BOARD DOES NOT REVIEW THE 990 BEFORE OR AFTER IT IS FILED AS PART OF ITS BOARD ACTIVITIES. HOWEVER, IT IS REVIEWED BY THE TREASURER. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY APPLIES TO ALL VOTING BOARD MEMBERS. THE BOARD AS A WHOLE MAKES THE FINAL DETERMINATION AS TO WHETHER OR NOT A CONFLICT EXISTS. AS PART OF THE POLICY, BOARD MEMBERS ARE REQUIRED TO SELF-REPORT ANY CONFLICTS OR POTENTIAL CONFLICTS AS THEY ARISE. IF A CONFLICT DOES ARISE THE INDIVIDUAL IN CONFLICT DOES NOT PARTICIPATE IN ANY VOTE RELATED TO THE MATTER IN CONFLICT. DEPENDING ON THE LEVEL OF THE CONFLICT, THE INDIVIDUAL MAY ALSO RECUSE THEM-SELF FROM ANY DISCUSSION OR DELIBERATION ON THE ITEM IN CONFLICT. CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED IN WRITING. ALL CONFLICT OF INTEREST FORMS ARE PREPARED AND REVIEWED ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | STIPENDS: PROGRAM SERVICE EXPENSES 168,375. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 168,375. OTHER SERVICES: PROGRAM SERVICE EXPENSES 1,371. MANAGEMENT AND GENERAL EXPENSES 62,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,871. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE FROM PRIOR YEAR. |
| Software ID: | |
| Software Version: |