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.") . | 89,166 | 90,000 | 80,000 | 120,000 | 155,000 | 534,166 |
| 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...... | 1,635,801 | 1,763,738 | 1,949,205 | 2,293,509 | 2,518,425 | 10,160,678 |
| 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. | 1,724,967 | 1,853,738 | 2,029,205 | 2,413,509 | 2,673,425 | 10,694,844 |
| 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. | 54,414 | 365,437 | 51,437 | 421,321 | 496,654 | 1,389,263 |
| c | Add lines 7a and 7b.. | 54,414 | 365,437 | 51,437 | 421,321 | 496,654 | 1,389,263 |
| 8 | Public support (Subtract line 7c from line 6.) | 9,305,581 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,724,967 | 1,853,738 | 2,029,205 | 2,413,509 | 2,673,425 | 10,694,844 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 24,579 | 10,501 | 14,850 | 16,723 | 15,821 | 82,474 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 24,579 | 10,501 | 14,850 | 16,723 | 15,821 | 82,474 |
| 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.) .. | 300 | 495 | 795 | |||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 1,749,546 | 1,864,239 | 2,044,355 | 2,430,727 | 2,689,246 | 10,778,113 |
| 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 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 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) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
||||
| 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 |
|---|
| Return Reference | Explanation |
|---|
| 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 6 | AOPO MAINTAINS FOUR CATEGORIES OF MEMBERSHIPS: FULL, AFFILIATE, EMERITUS, AND INTERNATIONAL. AFFILIATE FULL MEMBERSHIP IS AVAILABLE TO ANY ORGAN PROCUREMENT ORGANIZATION THAT IS A MEMBER OF THE ORGAN PROCUREMENT AND TRANSPLANTATION NETWORK AND HAS BEEN DESIGNATED AS SUCH BY THE SECRETARY OF HEALTH AND HUMAN SERVICES. AFFILIATE MEMBERSHIP IS AVAILABLE TO ANY PRIVATE, NON-PROFIT, VOLUNTARY HEALTH ORGANIZATION THAT IS ENGAGED ON A NATIONAL OR REGIONAL SCALE IN THE PROMOTION OF ORGAN AND/OR TISSUE DONATION AND WHOSE MISSION AND EFFORTS ARE CONSISTENT WITH THE AOPO MISSION OR TO ANY PRIVATE, NON-PROFIT SCIENTIFIC MEMBERSHIP ORGANIZATION WHICH IS NATIONAL OR REGIONAL IN SCOPE, AND WHOSE EFFORTS CAN BE CONSTRUED AS BENEFICIAL TO THE MISSION OF AOPO ORGANIZATIONS INVOLVED IN THE RECOVERY, PROCESSING, OR DISTRIBUTION OF ORGANS AND/OR TISSUE AND ARE NOT ELIGIBLE FOR AFFILIATE FULL STATUS. EMERITUS MEMBERSHIP IS AVAILABLE TO FORMER OPO EMPLOYEES WHO A) HAVE HAD AT LEAST 10 YEARS' OPO EXPERIENCE (FEWER THAN 10 YEARS MAY BE CONSIDERED IF RETIREMENT IS DUE TO ILLNESS), B) HAVE DEMONSTRATED MAJOR CONTRIBUTIONS TO THE FIELD OF ORGAN AND TISSUE DONATION, C) HAVE SERVED AS ACTIVE PARTICIPANTS IN AOPO THROUGH ITS COMMITTEE AND COUNCIL LEADERSHIP AND MEMBERSHIP FOR AT LEAST 4 YEARS, D) ARE NO LONGER OPO EMPLOYEES, E) ARE NO LONGER EMPLOYED IN DONATION, TRANSPLANTATION, OR ANY ASSOCIATION FIELDS, BUT MAY BE A CONSULTANT, AND F) ARE NOT EMPLOYED BY OR CONSULTANT TO ANY ORGANIZATION THAT MAY BE PERCEIVED AS HAVING A CONFLICT OF INTEREST WITH THE GOALS OF AOPO. INTERNATIONAL AFFILIATE MEMBERSHIP IS AVAILABLE TO: A) ANY NON-PROFIT VOLUNTARY HEALTH ORGANIZATION LOCATED OUTSIDE THE UNITED STATES THAT IS ENGAGED IN THE PROMOTION OF ORGAN AND/OR TISSUE DONATION AND WHOSE MISSION AND EFFORTS ARE CONSISTENT WITH THE AOPO MISSION, OR B) ANY NON-PROFIT SCIENTIFIC MEMBERSHIP ORGANIZATION LOCATED OUTSIDE THE UNITED STATES WHOSE EFFORTS CAN BE CONSTRUED AS BENEFICIAL TO THE MISSION OF AOPO. |
| FORM 990, PART VI, SECTION A, LINE 7A | FULL MEMBERS WHO HAVE BEEN APPROVED FOR MEMBERSHIP AND ARE IN GOOD STANDING (GOOD STANDING IS DEFINED AS HAVING PAID DUES ON OR BEFORE THE DATE ESTABLISHED BY THE BOARD OF DIRECTORS) ARE ENTITLED TO APPOINT A REPRESENTATIVE, OR DIRECTOR, TO EXERCISE THE RIGHTS OF FULL MEMBERSHIP THROUGH ITS DIRECTOR, WHICH INCLUDES, BUT IS NOT LIMITED TO, THE FOLLOWING: A) ONE VOTE AT ANY MEETING OF THE BOARD OF DIRECTORS; B) ONE VOTE IN ANY MATTER SUBMITTED TO THE FULL MEMBERSHIP FOR RESPONSE BY BALLOT OR MAIL; C) BEING ELECTED AS AN OFFICER OF AOPO EXCEPT AS STATED ELSEWHERE IN THE BYLAWS; D) HAVING ITS DIRECTOR, MEDICAL DIRECTOR AND/OR EMPLOYEES SERVE AS A COMMITTEE OR COUNCIL CHAIRPERSON EXCEPT AS ELSEWHERE STATED IN THE BYLAWS; E) HAVING ITS DIRECTOR OR EMPLOYEES SERVE ON COMMITTEES OR COUNCILS EXCEPT AS ELSEWHERE STATED IN THE BYLAWS. AFFILIATE MEMBERS, INTERNATIONAL AFFILIATE MEMBERS AND EMERITUS MEMBERS MAY SERVE ON BUT NOT CHAIR ASSOCIATION STANDING COMMITTEES, AND THEY MAY SERVE IN A NON-VOTING CAPACITY, BUT NOT CHAIR, ON ANY OTHER ASSOCIATION AD HOC COMMITTEE, COUNCIL, TASK FORCE OR WORK GROUP, SUBJECT TO APPROVAL BY THE EXECUTIVE COMMITTEE. AFFILIATE MEMBERS, EMERITUS MEMBERS AND INTERNATIONAL AFFILIATE MEMBERS MAY NOT HOLD OFFICE, SERVE ON THE EXECUTIVE COMMITTEE, VOTE ON ANY MATTER BROUGHT BEFORE THE GENERAL MEMBERSHIP, AND MAY NOT ATTEND OR OTHERWISE PARTICIPATE IN EXECUTIVE SESSION MEETINGS OF THE BOARD OF DIRECTORS. MEMBERSHIPS ARE NOT TRANSFERABLE. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF DIRECTORS MAY, IN ITS DISCRETION, AUTHORIZE OTHER FORMS OF PARTICIPATION IN THE ORGANIZATION WHICH WILL NOT CONSTITUTE MEMBERSHIP, BUT WOULD PERMIT INTERESTED PARTIES TO SUPPORT AND PARTICIPATE IN THE AOPO MISSION. |
| FORM 990, PART VI, SECTION B, LINE 11 | IT IS THE POLICY OF THE AOPO FOR THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS TO REVIEW AND APPROVE AOPO'S FEDERAL FORM 990 PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. PRACTICE/PROCEDURE: A) THE AOPO EXECUTIVE DIRECTOR WORKS WITH THE INDEPENDENT ACCOUNTANT, THE CPA/AUDIT FIRM AND THE TREASURER TO PROVIDE FOR A TIMELY PREPARATION OF THE FEDERAL FORM 990; B) THE AOPO EXECUTIVE DIRECTOR PROVIDES THE DRAFT FORM 990 TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR DISCUSSION DURING THE NEXT MEETING OR CONFERENCE CALL; C) THE AOPO EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS ALL INFORMATION PROVIDED IN THE DRAFT FORM 990 AND MAKES ANY RECOMMENDATIONS FOR CHANGES TO THE EXECUTIVE DIRECTOR; D) THE AOPO EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS VOTES TO APPROVE THE DRAFT FORM 990, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE; AND E) THE AOPO'S FEDERAL FORM 990 IS POSTED ON THE AOPO PORTAL TO ALLOW POST-SUBMISSION REVIEW BY THE ENTIRE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | IT IS THE POLICY OF THE ASSOCIATION OF ORGAN PROCUREMENT ORGANIZATIONS (AOPO) TO PROHIBIT EMPLOYEES FROM ENGAGING IN CONDUCT WHICH CONFLICTS WITH THE INTERESTS OF THE AOPO OR WHICH GIVES THE APPEARANCE OF A CONFLICT OF INTEREST. EMPLOYEES ARE ASKED TO ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A DECLARATION OF INTEGRITY, ATTESTING TO THEIR REVIEW AND ACKNOWLEDEMENT OF ANY CONFLICTS OF INTEREST. PRACTICE/PROCEDURE: A) EMPLOYEES MUST AVOID MAKING ANY INVESTMENTS OR ENTERING INTO ANY RELATIONSHIPS WHICH MIGHT CONFLICT WITH THEIR RESPONSIBILITIES TO AOPO; B) ALL EMPLOYEES MUST INFORM THE EXECUTIVE DIRECTOR OF ANY INVESTMENTS, OUTSIDE RELATIONSHIPS SUCH AS CONSULTATIVE FUNCTIONS, RECEIPT OF ANY GIFT, FAVOR, OR COMMISSION WHICH MAY BE CONSTRUED AS COMPROMISING THE INDIVIDUAL'S POSITION. THE EXECUTIVE DIRECTOR MUST INFORM THE AOPO PRESIDENT AND SECRETARY/TREASURER; AND C) FAILURE TO REPORT SUCH INCIDENTS WILL BE CONSIDERED JUSTIFICATION FOR IMMEDIATE DISMISSAL FROM AOPO EMPLOYMENT. THE CONFLICT OF INTEREST POLICY APPLIES TO MEMBERS OF THE AOPO EXECUTIVE COMMITTEE, CHAIRS AND CO-CHAIRS OF AOPO WORKING GROUPS (I.E. COUNCILS, COMMITTEES, TASK FORCES, ETC). THE FULL BOARD IS NOT REQUIRED TO PROVIDE A SIGNED COPY OF THE CONFLICT OF INTEREST STATEMENT AT THE ANNUAL BOARD MEETING. HOWEVER, IF A BOARD MEMBER IS PART OF THE EXECUTIVE COMMITTEE, CHAIRS AND CO-CHAIRS OF AOPO WORKING GROUPS, THEY ARE REQUIRED TO READ AND SIGN THE CONFLICT OF INTEREST POLICY AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE DIRECTOR'S SALARY WAS REVIEWED AND DETERMINED AT A MEETING ON SEPTEMBER 4, 2014. THE SALARY IS REVIEWED ANNUALLY BY REPRESENTATIVES OF THE AOPO EXECUTIVE COMMITTEE. OTHER KEY EMPLOYEES' SALARIES ARE REVIEWED ON AN ANNUAL BASIS BY THE EXECUTIVE DIRECTOR. ANY SALARY INCREASE GRANTED IS BASED ON EMPLOYEE PERFORMANCE FOR THE YEAR. IF GRANTED A SALARY INCREASE, IT WILL NORMALLY BE EFFECTIVE ON THE EMPLOYEE'S ANNIVERSARY DATE. IN ORDER TO ADMINISTER SALARY PLANNING IN THE MOST EQUITABLE AND EFFICIENT MANNER, THE FOLLOWING FACTORS ARE CONSIDERED: 1) DEMONSTRATED COMPETENCE OF THE EMPLOYEE AND ABILITY TO PERFORM EVERY ASPECT OF THE JOB; 2) SALARY RELATIONSHIPS TO SUPERVISOR, SUBORDINATES AND/OR PEERS; 3) PREVAILING RATES PAID FOR SIMILAR POSITIONS IN THE MARKETPLACE. RATES ARE BASED ON COMPENSATION STUDIES AND INFORMATION THAT CAN BE FOUND IN A VARIETY OF SOURCES, SUCH AS PUBLISHED BY ASAE & THE CENTER FOR ASSOCIATION LEADERSHIP, OR THE COMPENSATION STUDY OF OUR OWN MEMBERSHIP ORGANIZATIONS (FOR COMPARABLE POSITIONS), OR BY UTILIZING VARIOUS OTHER ONLINE JOB AND SALARY SEARCH ENGINES FOR SIMILAR POSITIONS WITH SIMILAR SIZED ORGANIZATIONS AND LOCATION; 4) TIME IN PRESENT POSITION; AND 5) FISCAL STATE OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | AOPO'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTANTS: PROGRAM SERVICE EXPENSES 182,352. MANAGEMENT AND GENERAL EXPENSES 17,532. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 199,884. SPEAKER FEES: PROGRAM SERVICE EXPENSES 56,899. MANAGEMENT AND GENERAL EXPENSES 538. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,437. |
| Software ID: | |
| Software Version: |