Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 220,515 | 386,108 | 67,987 | 171,075 | 167,557 | 1,013,242 |
| 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 | 4,044,322 | 3,939,738 | 4,335,517 | 4,900,183 | 4,793,339 | 22,013,099 |
| 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 | 4,264,837 | 4,325,846 | 4,403,504 | 5,071,258 | 4,960,896 | 23,026,341 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 158,843 | 314,488 | 14,510 | 100,929 | 102,890 | 691,660 |
| 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.. | 158,843 | 314,488 | 14,510 | 100,929 | 102,890 | 691,660 |
| 8 | Public support. (Subtract line 7c from line 6.) | 22,334,681 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 4,264,837 | 4,325,846 | 4,403,504 | 5,071,258 | 4,960,896 | 23,026,341 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 774,961 | 665,686 | 619,119 | 487,771 | 700,019 | 3,247,556 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 118,294 | 107,463 | 147,044 | 146,524 | 120,410 | 639,735 |
| c | Add lines 10a and 10b. | 893,255 | 773,149 | 766,163 | 634,295 | 820,429 | 3,887,291 |
| 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.).. | 5,158,092 | 5,098,995 | 5,169,667 | 5,705,553 | 5,781,325 | 26,913,632 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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 |
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| 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 |
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| 9 Distributable amount for 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| 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.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 4 | The following changes were made to the organization's By-Laws: - The Society's purpose was redefined and restated as follows: "The mission of the Society is to generate, disseminate, and promote the knowledge and practical applications of acoustics." - The privileges of membership were changed to reflect that it is not necessary for one to be a member of the Society to present a paper at an ASA meeting. - The duties of the Treasurer were revised to redefine the Treasurer's role as serving as the "chief advocate for the financial well-being of the Society" to provide oversight for all financial matters and call the Executive Council's attention to potential problems. - The Treasurer position was changed from a non-voting, appointed Officer to an elected position with voting privileges. - The term of the Treasurer was changed to an initial three-year term and a maximum term of six years. - Election procedures were revised to allow for notifications of electronic voting for ASA elections. |
| Form 990, Part VI, Section A, line 6 | The ASA has about 6,800 members classified either as Fellows, Members, Associates or Students. |
| Form 990, Part VI, Section A, line 7a | The ASA has about 6,800 members classified either as Fellows, Members, Associates or Students. Fellows and Members are eligible to vote in ASA elections for President-Elect, Vice President-Elect and Members of the Executive Council. They also are eligible to vote on bylaws changes. Members do not receive a share of the organization's profits or excess dues or a share of the ASA's net assets upon the ASA's dissolution. Election ballots are distributed annually to Fellows and Members of the Acoustical Society of America. Every year, a slate of candidates for the officers and new Executive Council members to be elected shall be prepared by a Nominating Committee in accordance with Article IX, Section 2 of the Bylaws and 33 of the ASA Rules. The Executive Director shall publish an announcement of the election, along with the candidates' names and photographs, in an issue of the Journal of the Acoustical Society of America distributed at least 90 days before the election date (see 3.4 below), ordinarily in the December issue. Any full Member or Fellow of the Society in good standing may, by letter received by the Executive Director not less than sixty days prior to the election date, propose additional candidates for the positions to be filled. The name of any eligible candidate so proposed by fifty full Members or Fellows shall be entered on the ballot as required by Article IX, Section 2 of the Bylaws. The election shall be conducted in accordance with the provisions of Article IX, Section 3 of the Bylaws and 3.4 to 3.14. The election date shall be ten days before the first day of the regular spring meeting of the Executive Council. The election shall be by mail ballot which the Society's office shall mail to every full Member and Fellow of the Society in good standing at least 30 days, but not more than 50 days, prior to the election date. The ballots shall be accompanied by brief biographical statements about each candidate, prepared by the candidates themselves, and also by statements of objectives for the Society prepared by each candidate for the offices of President-Elect and Vice-President Elect, see 33.4. When there is more than one candidate for an office, the order of listing the candidates shall be varied on different ballots so that each candidate's name occupies every position on the ballot approximately the same number of times. Voters who vote electronically are provided with a password to an online voting site where they may cast their votes. Voters who vote by mail return the ballot by mail to the Society's office, enclosed in an inner sealed envelope imprinted with the word "Ballot", enclosed in an outer preaddressed and sealed envelope on which the voter prints his/her name. When received, the outer envelope is removed after checking the imprinted name with the Society's membership list to determine that the voter is a member in good standing. The inner sealed envelopes are delivered to the tellers, or they may be opened by the office staff if so instructed by the tellers. The deadline for receipt of ballots shall be ten calendar days before the election date. The deadline date shall be clearly indicated on the ballots. Tellers shall be appointed by the President at the fall meeting of the Society preceding the election. The President may authorize the Executive Director to appoint tellers. The tellers shall perform the vote count so it is completed on or before the election date. If a ballot indicates votes for more than two candidates for Member of Executive Council, or for more than one candidate for any other office, the portion of the ballot relating to that office shall be declared invalid. However, votes indicated on the ballot for other offices shall be considered valid and shall be counted. The two candidates for member of Executive Council receiving the largest number of votes shall be declared elected. In the event of a tie vote for any office, the Executive Council shall determine which of the tied candidates shall be declared elected, by majority vote on the first day of its regular spring meeting. The President, or the Executive Director if requested by the President, shall inform each candidate of the names of the elected candidates promptly upon completion of the vote count and verification by the Tellers and, if requested by any candidate, may provide the numerical vote count and the candidate's position in the vote count for the office for which the candidate had been nominated. |
| Form 990, Part VI, Section A, line 7b | Members are classified either as fellows, members, associates or students. Fellows and members are the only class of members eligible and allowed one vote on Bylaw changes and the approval of certain significant decisions of the executive council. |
| Form 990, Part VI, Section B, line 11b | Meetings of the ASA Executive Council occur months before and after the Form 990 is filed. Therefore, The Form 990 is distributed to members of the Executive Council electronically for review. In addition the ASA Audit Committee, which is composed of 3 members of the Executive Council, the ASA Treasurer and the Acoustical Society Foundation Board Chair, is assigned to review the 990 and to report on its review to the full Executive Council at its next meeting. The 990 review by the audit committee is also conducted electronically. Each member of the ASA Audit Committee is sent a copy of the 990 followed, if deemed necessary, by a telephone conference between the audit committee and the ASA auditors. The extent of the review and discussions last approximately 1 week before the form 990 is filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | The ASA Executive Director distributes a "Conflict of Interest" form to each member (directors) of the Executive Council, annually, at meetings of the Executive Council. The forms are collected and retained by the Executive Director. The Policy currently mandates that all members annually sign a conflict of interest policy and disclose any potential or actual conflicts that may exist. The signed conflict of interest policy is submitted to the Executive Director who reviews the signed attestations for potential or actual conflicts. If a potential or actual conflict of interest exists, the Executive Director will notify member of management or the governing body about such conflict and investigate the conflict. The result of the investigation will be summarized and documented by the Executive Director and be reported to the governing body. If the Executive Director establishes that an actual conflict exists, the member of management or the governing body will be notified immediately and will not be allowed to vote or be a part of any decisions about any such transactions that have to do with the conflict until such time there is no longer a conflict. |
| Form 990, Part VI, Section B, line 15 | The ASA Committee on Compensation and Contracts meets annually to review each paid officer's salary and the salaries of each employee. Supervisors are required to submit evaluations for each employee for review at the meeting of the Committee. The Committee then makes recommendations for salaries and compensation of officers and employees to the full Executive Council which votes to approve, disapprove, or amend the recommendations and to authorize their compensation. The 2018 salaries reflected in this return were approved at the December 2018 meeting. In the past, ASA used compensation studies of the American Institute of Physics. The compensation and contracts committee also recommends amounts paid to contractor positions to the executive council for approval. Notes are taken at the Compensation and Contracts Committee meeting. The salary information is sent to the Human Resources department. However, no official notes or minutes are kept. |
| Form 990, Part VI, Section C, line 19 | Acoustical Society of America makes its Form 990 available for public inspection as required under section 6104 of the Internal Revenue Code by having the 990 available on websites such as guidestar.org. In addition, Form 990 as well as the conflict of interest policy, articles of incorporation, By-laws and financial statements are available to the public upon written request of The Acoustical Society of America at 1305 Walt Whitman Road, Suite 300, Melville, NY 11747-4300 or by calling the Society directly at (516) 576-2360. |
| Form 990, Part VII, Section B, Line 1: | The reimbursement paid to American Institute of Physics during 2018 included salaries and benefits paid to ASA employees. |
| Form 990, Part XI, line 9: | Change in Beneficial Interest in Remainder Trust -24,750. |
| Form 990, Part XII, Line 2C: | The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process did not change from the prior year. |
| Form 990, Part I, Line 1: | The Acoustical Society of America was established in 1929 with the purpose to increase and diffuse the knowledge of acoustics and to promote its practical application. During the 89 years since the Acoustical Society was formed, it has enjoyed a healthy growth in membership and in stature. The present membership of approximately 6,800 includes leaders in acoustics in the United States of America and other countries. The Society has attracted members from various fields related to sound including physics, electrical, mechanical, and aeronautical engineering, oceanography, biology, physiology, psychology, architecture, speech, noise and noise control, and music. Two meetings of the Society have been held each year, except between 1942 and 1945. Papers are presented concerned with Acoustical Oceanography, Animal Bioacoustics, Architectural Acoustics, Biomedical Acoustics, Engineering Acoustics, Musical Acoustics, Noise, Physical Acoustics, Psychological and Physiological Acoustics, Signal Processing in Acoustics, Speech Communication, Structural Acoustics and Vibration, and Underwater Acoustics. To assure adequate attention to these separate fields and to new ones that may develop, the Society establishes technical committees and technical groups charged with keeping abreast of developments and needs of the membership in their specialized fields. An important element in the progress of the Society has been The Journal of the Acoustical Society of America (JASA). The Journal began as a quarterly in 1929, changed to a bimonthly in 1947, and to a monthly beginning in January 1957. Its approximately 7,000 pages per year contain many of the papers presented at meetings, other contributed papers, patent reviews, and meeting programs. The Journal is available in print, on CD ROM and online. The online version includes technical articles, meeting abstracts, and patent reviews beginning with Volume 1, Issue 1 (1929). In addition to its Journal, the Society publishes Acoustics Today magazine, reprints of out-of-print classic texts in acoustics, translated books, and has also produced an Auditory CD, three CD paper collections, two videos on speech communication and various other publications. From the Society's inception, its members have been involved in the development of acoustical standards concerned with terminology, measurement procedures, and criteria for determining the effects of noise and vibration. In 1932, The American National Standards Institute (ANSI), then called the American Standards Association, appointed the Acoustical Society as sponsor of a committee, designated as Z-24, to standardize acoustical terminology and measurements. The work of this committee expanded to such an extent that it was replaced in 1957 by three committees, S1 on Acoustics, S2 on Mechanical Shock and Vibration, and S3 on Bioacoustics, with a fourth, S12 on Noise, added in 1981 and a fifth, S3, SC1 on animal bioacoustics added in 2007. These five committees are each responsible for producing, developing a consensus for, and adopting standards in accordance with procedures approved by ANSI. Although these committees are independent of the Acoustical Society, the Society provides the financial support and an administrative Secretariat to facilitate their work. More than 120 acoustical standards have been published in this way. The Society also provides administrative support for several international standards committees and acts as the administrative Secretariat (on behalf of ANSI) for the ISO Technical Committee on Vibration and Shock (TC-108) and the ISO Technical Committee on Underwater Acoustics (TC-43/SC3). Members of the Society have for many years been involved in studies of noise, its measurement, its effects, and ways of reducing noise to improve the human environment. Papers on these subjects are presented regularly at Society meetings and published in the Journal of the Society. Throughout its history the Society has been fortunate in attracting the interest and commitment of a large group of men and women who have served diligently in various capacities. The unselfish activity of these individuals in the formation, guidance, administration, and development of the organization has been largely responsible for its growth and present standing. |
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