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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public Inspection
Name of the organization
APBA HISTORICAL SOCIETY INC
Employer identification number
38-2472242
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
6
7
8
9
10
11
a
b
c
d
e
f
Enter the number of supported organizations
..............
g
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 (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
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2015
Schedule A (Form 990 or 990-EZ) 2015
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) 2011
(b) 2012
(c) 2013
(d) 2014
(e) 2015
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) ....
14,055
8,565
9,045
12,382
14,611
58,658
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
14,055
8,565
9,045
12,382
14,611
58,658
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)..
0
6
Public support. Subtract line 5 from line 4.
58,658
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2011
(b) 2012
(c) 2013
(d) 2014
(e) 2015
(f) Total
7
Amounts from line 4..
14,055
8,565
9,045
12,382
14,611
58,658
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
29,273
34,255
34,916
34,213
32,611
165,268
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
0
11
Total support. Add lines 7 through 10.
223,926
12
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
14
26.195 %
15
15
27.139 %
16a
b
17a
b
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) 2015
Schedule A (Form 990 or 990-EZ) 2015
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) 2011
(b) 2012
(c) 2013
(d) 2014
(e) 2015
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
14,055
8,565
9,045
12,382
14,611
58,658
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......
0
3
Gross receipts from activities that are not an unrelated trade or business under section 513...
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
14,055
8,565
9,045
12,382
14,611
58,658
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.)
58,658
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2011
(b) 2012
(c) 2013
(d) 2014
(e) 2015
(f) Total
9
Amounts from line 6...
14,055
8,565
9,045
12,382
14,611
58,658
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
29,273
34,255
34,916
34,213
32,611
165,268
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
29,273
34,255
34,916
34,213
32,611
165,268
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)
..
0
13
Total support. (Add lines 9, 10c, 11, and 12.)..
43,328
42,820
43,961
46,595
47,222
223,926
14
Section C. Computation of Public Support Percentage
15
15
26.195 %
16
16
27.139 %
Section D. Computation of Investment Income Percentage
17
17
73.805 %
18
18
72.861 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2015
Schedule A (Form 990 or 990-EZ) 2015
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B.
If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain.
1
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was
described in section 509(a)(1) or (2).
2
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?
If "Yes," answer (b) and (c) below.
3a
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the
public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the
determination.
3b
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?
If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
4a
Was any supported organization not organized in the United States ("foreign supported organization")?
If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.
4a
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported
organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or
supervised by or in connection with its supported organizations.
4b
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections
501(c)(3) and 509(a)(1) or (2)?
If “Yes,” explain in Part VI what controls the organization used to ensure that all support to
the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
5a
Did the organization add, substitute, or remove any supported organizations during the tax year?
If “Yes,” answer (b) and
(c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported
organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the
organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by
amendment to the organizing document).
5a
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the
organization's organizing document?
5b
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other
than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its
supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing
organization’s supported organizations?
If “Yes,” provide detail in Part VI.
6
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in
section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a
substantial contributor?
If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .
7
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7?
If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).
8
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as
defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))?
If “Yes,” provide detail in Part VI.
9a
b
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting
organization had an interest?
If “Yes,” provide detail in Part VI.
9b
c
Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets
in which the supporting organization also had an interest?
If “Yes,” provide detail in Part VI.
9c
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain
Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)?
If “Yes,” answer line 10b below.
10a
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine
whether the organization had excess business holdings).
10b
Schedule A (Form 990 or 990-EZ) 2015
Schedule A (Form 990 or 990-EZ) 2015
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
b
A family member of a person described in (a) above?
11b
c
A 35% controlled entity of a person described in (a) or (b) above?
If “Yes” to a, b, or c, provide detail in Part VI.
11c
Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or
elect at least a majority of the organization’s directors or trustees at all times during the tax year?
If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or
trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such
powers during the tax year.
1
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that
operated, supervised, or controlled the supporting organization?
If “Yes,” explain in Part VI how providing such benefit
carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting
organization.
2
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of
each of the organization’s supported organization(s)?
If “No,” describe in Part VI how control or management of the
supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s
tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the
Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing
documents in effect on the date of notification, to the extent not previously provided?
1
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s)
or (ii) serving on the governing body of a supported organization?
If "No," explain in Part VI how the organization
maintained a close and continuous working relationship with the supported organization(s).
2
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the
organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax
year?
If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported
organization(s) to which the organization was responsive?
If "Yes," then in Part VI identify those supported
organizations and explain how these activities directly furthered their exempt purposes, how the organization was
responsive to those supported organizations, and how the organization determined that these activities constituted
substantially all of its activities.
2a
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the
organization’s supported organization(s) would have been engaged in?
If "Yes," explain in Part VI the reasons for the
organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s
involvement.
2b
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of
the supported organizations?
Provide details in Part VI.
3a
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its
supported organizations?
If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
Schedule A (Form 990 or 990-EZ) 2015
Schedule A (Form 990 or 990-EZ) 2015
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
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
Schedule A (Form 990 or 990-EZ) 2015
Schedule A (Form 990 or 990-EZ) 2015
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)
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
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 2015 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-2015
(iii) Distributable Amount for 2015
1
Distributable amount for 2015 from Section C, line 6
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions)
3
Excess distributions carryover, if any, to 2015:
a
b
c
d
From 2013.......
e
From 2014.......
fTotal of lines 3a through e
g
Applied to underdistributions of prior years
h
Applied to 2015 distributable amount
i
Carryover from 2010 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2015 from Section D, line 7:
$
a
Applied to underdistributions of prior years
b
Applied to 2015 distributable amount
c
Remainder. Subtract lines 4a and 4b from 4.
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions)
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions)
7 Excess distributions carryover to 2016. Add lines 3j and 4c.
8
Breakdown of line 7:
a
b
c
Excess from 2013.......
d
From 2014.......
e
From 2015.......
Schedule A (Form 990 or 990-EZ) (2015)
Schedule A (Form 990 or 990-EZ) 2015
Page 8
Part VI
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Return Reference
Explanation
SCHEDULE A, PART II, SECTION C, ITEM 17A
APBA HISTORICAL SOCIETY, INC. WAS FORMED IN THE LATE 1970'S BY TWO NON-RELATED INDIVIDUALS WITH A VAST KNOWLEDGE OF AND DESIRE TO PRESERVE THE HISTORY OF POWER BOAT RACING, AND WAS ESTABLISHED IN 1982 AS A MICHIGAN NON-PROFIT CORPORATION. THE PURPOSE FOR FORMATION OF THE SOCIETY WAS "TO COLLECT, HOUSE, KEEP, PRESERVE AND DISPLAY HISTORICAL MATERIALS, RECORDS AND INFORMATION REGARDING THE SPORT OF POWER BOAT RACING, AND TO DO ALL THINGS NECESSARY TO ACCOMPLISH SAID OBJECTIVES." IN 1983 THE ORGANIZATION SUBMITTED AMENDED ARTICLES OF INCORPORATION TO THE STATE OF MICHIGAN TO AMEND ARTICLE 2 (PURPOSE OF FORMATION) TO ADD A PROVISION AS FOLLOWS: "TO ESTABLISH, OPERATE AND MAINTAIN A MUSEUM FOR THE PRESERVATION AND DISPLAY OF ARTIFACTS REFLECTING THE HISTORY OF POWER BOAT RACING IN THE STATE OF MICHIGAN AND THROUGHOUT THE CONTINENTAL UNITED STATES AND FOR THE EDUCATION OF THE PUBLIC WITH RESPECT TO THAT SPORT; AND TO DEVISE, DEVELOP AND SPONSOR PROGRAMS OF AN EDUCATIONAL, SCIENTIFIC OR CHARITABLE NATURE RELATING TO THE SPORT OF POWER BOAT RACING, ALL FOR THE PUBLIC WELFARE." APBA HISTORICAL SOCIETY RECEIVES SUPPORT IN THE FORM OF CONTRIBUTIONS AND INVESTMENT REVENUES GENERATED FROM THE INITIAL CONTRIBUTIONS TO THE ORGANIZATION. THE ORGANIZATIONS' EXPENDITURES CONSIST PRIMARILY OF GRANTS TO ORGANIZATIONS AND INDIVIDUALS WHO ENDEAVOR TO FURTHER THE VARIOUS POWER BOAT RACING PROGRAMS AND TO EDUCATE THOSE INTERESTED IN THE SPORT. THE BOARD OF DIRECTORS CONSIST OF MEMBERS WITH AN UNDERSTANDING AND APPRECIATION OF BOATING. IT IS THEIR MISSION TO FOSTER THIS UNDERSTANDING AND APPRECIATION OF BOATING BY SPONSORING RESEARCH AND EDUCATION RELATED TO BOATING SAFETY, DEVELOPMENT AND USE OF ENVIRONMENTALLY SAFE EQUIPMENT, TECHNICAL AND MANAGEMENT EDUCATION AND TRAINING FOR PARTICIPANTS AND ASSOCIATES, AND OTHER ISSUES AFFECTING THE BOATING INDUSTRY AND THROUGH THE ACQUISITION AND INTERPRETATION OF MATERIALS THAT REFLECT THE HISTORIC DEVELOPMENT OF BOATING AND THE INDIVIDUALS WHO WERE PART OF THIS DEVELOPMENT.
SCHEDULE A, PART II, SECTION C, ITEM 17A-CONTINUED
IN SUPPORT OF THIS MISSION, THE APBA HISTORICAL SOCIETY SHARES ITS COLLECTION THROUGH EXHIBITIONS, PRESENTATIONS, PUBLICATIONS, AND OTHER ACTIVITIES. THIS HISTORICAL COLLECTION, IN GENERAL, ENCOMPASSES EQUIPMENT AND TOOLS FOR ALL TYPES OF BOATING INCLUDING TROPHIES, AWARDS, AND OTHER ITEMS OF VALUE TO THE MISSION OF APBA HISTORICAL SOCIETY. THE ARCHIVAL COLLECTION, IN GENERAL, ENCOMPASSES HISTORIC DOCUMENTS, BOOKS, MAGAZINES, MAPS, PHOTOGRAPHIC IMAGES, OTHER PAPER BASED MATERIALS, AND AUDIO-VISUAL MATERIALS RELATING TO THE HISTORY OF BOATING THAT ARE OF VALUE TO THE MISSION OF APBA HISTORICAL SOCIETY. THE APBA HISTORICAL SOCIETY MUSEUM IS MAINTAINED IN THE HOME OF THE SOCIETY IN EASTPOINTE, MICHIGAN AND MAINTAINS ITS ARTIFACTS THERE FOR THE ENJOYMENT AND KNOWLEDGE OF POWER BOAT RACING ENTHUSIASTS AND THE GENERAL PUBLIC. ADMISSION TO THE MUSEUM IS FREE.
SCHEDULE A, PART II, SECTION C, ITEM 17A-CONTINUED
THE ORGANIZATION APPEALS TO PERSONS HAVING BROAD COMMON INTEREST IN THE HISTORY OF POWER BOAT RACING. APBA HISTORICAL SOCIETY, INC. STRIVES TO ATTRACT CONTINUAL SUPPORT FROM RACING ENTHUSIASTS VIA ITS' WEBSITE WHICH GIVES THE HISTORY AND PURPOSE OF THE ORGANIZATION ALONG WITH PROVISIONS FOR DONATIONS. IF MEMBERS OF THE AMERICAN POWER BOAT ASSOCIATION (APBA) RENEW THEIR MEMBERSHIP ONLINE, THEY HAVE THE OPTION TO DONATE $20.00 TO THE APBA HISTORICAL SOCIETY WHEN THEY REGISTER FOR THE YEAR. IF A MEMBER CHOOSES TO USE THE PRINTED MEMBERSHIP RENEWAL FORM THAT IS MAILED TO THEM EACH YEAR, THEY HAVE THE OPPORTUNITY TO DONATE AN AMOUNT OF THEIR CHOOSING TO THE APBA HISTORICAL SOCIETY.
SCHEDULE A, PART II, SECTION C, ITEM 17A-CONTINUED
THE APBA PRINTS A MONTHLY MAGAZINE-THE PROPELLER-AND IN THE SUMMER MONTHS, THE PROPELLER RUNS ADVERTISEMENTS FOR THE APBA HISTORICAL SOCIETY WHICH INCLUDE SOLICITATIONS FOR DONATIONS TO THE APBA HISTORICAL SOCIETY. WITH RESPECT TO THE ORGANIZATIONS' CURRENT AND PRIOR TAXABLE YEARS, APBA HISTORICAL SOCIETY, INC. DOES NOT MEET THE 33 1/3 PERCENT SUPPORT TEST BECAUSE IT HAS RECEIVED ONLY 26.20% OF ITS TOTAL SUPPORT FOR 2015 FROM THE GENERAL PUBLIC AND ONLY 27.14% OF ITS TOTAL SUPPORT FOR 2014 FROM THE GENERAL PUBLIC. HOWEVER, UNDER THE FACTS AS SET FORTH ABOVE, THE APBA HISTORICAL SOCIETY, INC. MEETS THE 10 PERCENT SUPPORT LIMITATION UNDER REGULATION SS1.170A-9(f)(3)(i), AS WELL AS THE REQUIREMENTS OF SS1.170-A9(f)(3)(ii). UNDER ALL OF THE FACTS AS SET FORTH ABOVE, THE APBA HISTORICAL SOCIETY, INC. IS CONSIDERED AS MEETING THE REQUIREMENTS OF THE FACTS AND CIRCUMSTANCES TEST ON THE BASIS OF SATISFYING PARAGRAPHS (f)(3)(i) AND (f)(3)(ii) AND THE FACTORS SET FORTH IN PARAGRAPHS (f)(3)(iii)(A) THROUGH (f)(3)(iii)(D) OF SS1.170-A-9. APBA HISTORICAL SOCIETY, INC. IS THEREFORE PUBLICLY SUPPORTED FOR ITS CURRENT TAXABLE YEAR AND THE IMMEDIATELY SUCCEEDING TAXABLE YEAR.
Schedule A (Form 990 or 990-EZ) 2015
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 990-EZ 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
2015
Open to Public Inspection
Name of the organization
APBA HISTORICAL SOCIETY INC
Employer identification number
38-2472242
Return Reference
Explanation
FORM 990 PART VI SECTION B ITEM 11
FORM 990 IS REVIEWED BY THE PRESIDENT AND IS AVAILABLE TO THE BOARD FOR REVIEW PRIOR TO SUBMISSION.
FORM 990 PART VI SECTION C ITEM 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.