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.") . | 14,820 | 4,465 | 19,285 | |||
| 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...... | 1,797,516 | 2,059,816 | 1,908,702 | 1,287,540 | 1,169,474 | 8,223,048 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | 147,698 | 176,926 | 324,624 | |||
| 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. | 1,797,516 | 2,059,816 | 1,908,702 | 1,450,058 | 1,350,865 | 8,566,957 |
| 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 | 24,556 | 92,161 | |||
| c | Add lines 7a and 7b.. | 67,605 | 24,556 | 92,161 | |||
| 8 | Public support (Subtract line 7c from line 6.) | 8,474,796 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,797,516 | 2,059,816 | 1,908,702 | 1,450,058 | 1,350,865 | 8,566,957 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 53,120 | 34,833 | 80,781 | 44,104 | 72,888 | 285,726 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 53,120 | 34,833 | 80,781 | 44,104 | 72,888 | 285,726 |
| 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.) .. | -15,963 | -3,532 | -1,092 | 3,741 | -160 | -17,006 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 1,834,673 | 2,091,117 | 1,988,391 | 1,497,903 | 1,423,593 | 8,835,677 |
| 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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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 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 750 members and more than 5,000 customers from more than 35 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, 2014. 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. |
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