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
AMERICAN SOCIETY FOR PARENTERAL AND ENTERAL NUTRITION
Employer identification number
52-1161382
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.") .
1,326,396
1,294,114
885,660
704,591
623,290
4,834,051
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......
2,124,961
2,226,618
3,327,171
3,499,372
3,056,632
14,234,754
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.
3,451,357
3,520,732
4,212,831
4,203,963
3,679,922
19,068,805
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
331,303
222,750
657,075
247,500
433,950
1,892,578
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..
331,303
222,750
657,075
247,500
433,950
1,892,578
8
Public support (Subtract line 7c from line 6.)
17,176,227
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...
3,451,357
3,520,732
4,212,831
4,203,963
3,679,922
19,068,805
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
32,344
52,842
39,817
63,139
636,517
824,659
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
32,344
52,842
39,817
63,139
636,517
824,659
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.)
..
185,864
281,899
279,846
273,173
67,371
1,088,153
13
Total support. (Add lines 9, 10c, 11, and 12.)..
3,669,565
3,855,473
4,532,494
4,540,275
4,383,810
20,981,617
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
81.860 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
85.040 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
3.930 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
1.100 %
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
AMERICAN SOCIETY FOR PARENTERAL AND ENTERAL NUTRITION
Employer identification number
52-1161382
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 1
THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, WHO SHALL BE THE CHAIRMAN, PRESIDENT-ELECT, VICE PRESIDENT, SECRETARY/TREASURER, AND IMMEDIATE PAST PRESIDENT. THE EXECUTIVE DIRECTOR SHALL BE AN EX OFFICIO MEMBER WITHOUT VOTE. IT MAY EXERCISE THE POWERS OF THE BOARD OF DIRECTORS WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, AND SHALL BE RESPONSIBLE TO THE BOARD OF DIRECTORS AND SHALL REPORT TO THE BOARD OF DIRECTORS WITHIN THIRTY (30) DAYS ANY ACTION TAKEN. THREE VOTING MEMBERS SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS. MEETINGS MAY BE CALLED BY THE PRESIDENT OR BY THREE VOTING MEMBERS OF THE COMMITTEE.
FORM 990, PART VI, SECTION A, LINE 6
EVERY REPUTABLE AND PROFESSIONALLY QUALIFIED PERSON ACTIVELY ENGAGED IN THE FIELD OF CLINICAL NUTRITION, INCLUDING PARENTERAL AND ENTERAL NUTRITION, OR INVOLVED IN THE USE OR INVESTIGATION OF NUTRITIONAL SUBSTRATES, AND SUBSCRIBING TO THE PURPOSES OF THE SOCIETY AND AGREEING TO ABIDE BY ITS BYLAWS SHALL BE ELIGIBLE FOR MEMBERSHIP. ACTIVE MEMBERS - AN ACTIVE MEMBER MUST BE A HEALTHCARE PROFESSIONAL (INCLUDING BUT NOT LIMITED TO: PHYSICIAN, DIETITIAN, NURSE, PHARMACIST, PHYSICIAN ASSISTANT, VETERINARIAN), A RESEARCHER ENGAGED IN THE FIELD OF CLINICAL NUTRITION, OR A TRAINEE OF DISCIPLINES QUALIFYING FOR ACTIVE MEMBERSHIP. EMERITUS MEMBERS - ANY ACTIVE OR AFFILIATE MEMBER WHO HAS AT LEAST 5 OR MORE YEARS OF CONTINUOUS MEMBERSHIP IN THE SOCIETY, AND IS 65 YEARS OF AGE AND RETIRED
FORM 990, PART VI, SECTION A, LINE 7A
ACTIVE MEMBERS SHALL HAVE THE PRIVILEGE OF VOTING IN ALL MEMBERSHIP VOTES (INCLUDING VOTING FOR OFFICERS AND DIRECTORS AS ALLOWED HEREIN), SERVING AS COMMITTEE MEMBERS AND SERVING AS DIRECTORS OF THE SOCIETY. EMERITUS MEMBERS SHALL HAVE THE PRIVILEGE OF VOTING BUT SHALL NOT HAVE THE PRIVILEGE OF HOLDING OFFICE IN THE SOCIETY, AND MAY PARTICIPATE IN COMMITTEES AS APPOINTED BY THE PRESIDENT.
FORM 990, PART VI, SECTION B, LINE 11
THE CEO AND SR DIRECTOR OF FINANCE REVIEW THE 990 PRIOR TO SHARING WITH THE TREASURER AND BOARD OF DIRECTORS. 990 IS SENT FOR REVIEW AND DISCUSSION ON A MONTHLY BOARD CONFERENCE CALL. ONCE REVIEWED THE 990 IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C
IT IS THE POLICY OF A.S.P.E.N. THAT INDIVIDUALS IN THESE POSITIONS SHALL, IN ACTIONS TAKEN BY THEM ON BEHALF OF A.S.P.E.N, AVOID CONFLICTS AND THE APPEARANCE OF SUCH CONFLICTS, BETWEEN THEIR PERSONAL AND PROFESSIONAL INTERESTS AND THE INTERESTS OF A.S.P.E.N. TO ASSURE THIS: 4.1 INDIVIDUALS WILL ANNUALLY COMPLETE A DISCLOSURE FORM PROVIDED BY A.S.P.E.N. APPLICANTS FOR POSITIONS ON THE A.S.P.E.N. BOARD OF DIRECTORS AND COMMITTEES MUST COMPLETE A DISCLOSURE FORM AS PART OF THE APPLICATION PROCESS. INDIVIDUALS WILL NOTIFY A.S.P.E.N. IF NEW CONFLICTS OF INTEREST ARISE DURING THE YEAR. 4.2 INDIVIDUALS WILL RECUSE THEMSELVES FROM DISCUSSIONS AND DECISIONS WHEN A CONFLICT OF INTEREST EXISTS. IT SHALL BE THE CHAIR'S PREROGATIVE TO DETERMINE WHAT ADDITIONAL STEPS SHOULD BE TAKEN AT THAT POINT, IF ANY, TO SATISFY THE ORGANIZATION'S NEED TO CONTINUE WITH THE DISCUSSION. ALTERNATIVES MAY INCLUDE: ASKING THE PERSON TO SPEAK TO THE ISSUE ON THE TABLE, THEN LEAVE THE ROOM; PARTICIPATE IN THE DISCUSSION, BUT NOT VOTE; DO NOTHING FURTHER. IF THE INDIVIDUAL IS THE CHAIR, A MAJORITY OF THE MEMBERS RESENT SHALL DETERMINE IF ALTERNATIVES TO RECUSAL ARE NECESSARY. 4.3 PRIOR TO ANY ACTION INVOLVING A POTENTIAL CONFLICT OF INTEREST, THE INDIVIDUAL HAVING THE CONFLICT AND WHO IS IN ATTENDANCE AT THE MEETING, SHALL DISCLOSE ALL FACTS RELEVANT TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. 4.4 AN INDIVIDUAL WHO PLANS NOT TO ATTEND A MEETING AT WHICH HE OR SHE HAS REASON TO BELIEVE THAT THE BOARD OR COMMITTEE WILL ACT ON A MATTER IN WHICH THE PERSON HAS A CONFLICT OF INTEREST SHALL DISCLOSE TO THE PRESIDENT OR CHAIR OF THE MEETING ALL FACTS RELEVANT TO THE CONFLICT OF INTEREST. THE CHAIR SHALL REPORT THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. 4.5 A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN THE DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE RELEVANT FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. IF REQUESTED BY THE CHAIR OR A MAJORITY OF THE MEMBERS PRESENT, THE INDIVIDUAL WITH A CONFLICT OF INTEREST MAY BE ASKED TO LEAVE THE ROOM DURING DISCUSSION. 4.6 A PERSON WHO HAS A CONFLICT OF INTEREST THAT WILL BE VOTED ON AT A MEETING MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM. THE PERSON HAVING THE CONFLICT OF INTEREST MAY NOT VOTE ON THE TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING.
FORM 990, PART VI, SECTION B, LINE 15
THE ORGANIZATION UTILIZES A WRITTEN EMPLOYMENT CONTRACT AND APPROVAL BY THE BOARD/COMPENSATION COMMITTEE WHEN DETERMINING OFFICER COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G
OTHER: PROGRAM SERVICE EXPENSES 525,030. MANAGEMENT AND GENERAL EXPENSES 11,925. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 536,955. DATABASE MANAGEMENT: PROGRAM SERVICE EXPENSES 10,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,050. DECORATOR: PROGRAM SERVICE EXPENSES 51,288. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,288.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.