Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 124,009 | 124,009 | ||||
| 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 | 68,932 | 68,932 | ||||
| 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 | 192,941 | 192,941 | ||||
| 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.) | 192,941 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 192,941 | 192,941 | ||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 23,016 | 23,016 | ||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 23,016 | 23,016 | ||||
| 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.).. | 215,957 | 215,957 | ||||
| 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) |
||||
| 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 | ||||
| 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 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, 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 2019. 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 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| 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 | ORGANIZATION WAS PREVIOUSLY A 501(C)(6) UNDER EIN 36-2495724. IT CREATED A NEW CORPORATION UNDER THE SAME NAME UNDER EIN 35-2621202. THE NEW CORPORATION APPLIED FOR 501(C)(3) EXEMPTION WHICH WAS GRANTED ON NOVEMBER 14, 2017. THE OLD CORPORATION (EIN 36-2495724) MERGED WITH THE NEW CORPORATION (EIN 35-2621202) WITH THE NEW CORPORATION AS THE SURVIVING CORPORATION. THE OLD CORPORATION TRANSFERRED ALL OF ITS OPERATIONS AND ASSETS TO THE NEW CORPORATION EFFECTIVE JANUARY 1, 2019. THE NEW CORPORATION IS FILING AS A SUCCESSOR OF THE OLD CORPORATION. THERE WERE NO CHANGES TO THE EXEMPT PURPOSES OF THE ORGANZIATION. THE FOLLOWING RESOLUTION WAS APPROVED AND PASSED BY THE VOTING COUNCIL: WRITTEN CONSENT IN LIEU OF SPECIAL MEETING OF THE COUNCIL/BOARD OF DIRECTORS OF THE AMERICAN SOCIETY OF PARASITOLOGISTS, INC. THE UNDERSIGNED, BEING ALL OF THE VOTING COUNCIL MEMBERS/DIRECTORS NAMED IN BY-LAWS OF THE AMERICAN SOCIETY OF PARASITOLOGISTS, INC., A NEW MEXICO NONPROFIT CORPORATION (THE "SOCIETY OR "CORPORATION"), DO HEREBY CONSENT TO THE FOLLOWING ACTION, IN LIEU OF A SPECIAL MEETING OF THE COUNCIL/BOARD OF DIRECTORS OF THE SOCIETY. RESOLVED THAT THE CORPORATION ADOPT THE PLAN OF MERGER ATTACHED HERETO, FOR THE PRIMARY PURPOSE OF CONVERTING THE AMERICAN SOCIETY OF PARASITOLOGISTS, INC., A KANSAS NOT FOR PROFIT CORPORATION RECOGNIZED AS TAX EXEMPT PURSUANT TO SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE INTO A NEW MEXICO NONPROFIT CORPORATION RECOGNIZED AS TAX EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FOREGOING IS TAKEN PURSUANT TO NMSA 1978, SECTION 53-11-43 (1967) AND SHALL HAVE THE SAME EFFECT AS A UNANIMOUS VOTE TAKEN AT THE ORGANIZATIONAL MEETING OF THE COUNCIL/BOARD OF DIRECTORS OF THE SOCIETY, DULY CALLED AND CONVENED. AGREEMENT AND PLAN OF MERGER OF AMERICAN SOCIETY OF PARASITOLOGISTS, INC. WITH AND INTO THE AMERICAN SOCIETY OF PARASITOLOGISTS, INC. THIS AGREEMENT AND PLAN OF MERGER (THIS "PLAN") IS MADE AND ENTERED INTO BY AND BETWEEN AMERICAN SOCIETY OF PARASITOLOGISTS, INC., A KANSAS NOT FOR PROFIT CORPORATION (THE "KANSAS CORPORATION"), AND THE AMERICAN SOCIETY OF PARASITOLOGISTS, INC., A NEW MEXICO NONPROFIT CORPORATION (THE "NEW MEXICO CORPORATION") (THE KANSAS CORPORATION AND THE NEW MEXICO CORPORATION ARE HEREINAFTER COLLECTIVELY REFERRED TO AS THE "CONSTITUENT CORPORATIONS"). BACKGROUND STATEMENT THE KANSAS CORPORATION'S AFFAIRS ARE MANAGED BY ITS COUNCIL AS OUTLINED IN ARTICLE V, SECTION 3 OF ITS BYLAWS. THE NEW MEXICO CORPORATION'S AFFAIRS ARE MANAGED BY ITS BOARD OF DIRECTORS AS OUTLINED IN ARTICLE VI, SECTION 1 OF ITS BYLAWS. THE COUNCIL OF THE KANSAS CORPORATION AND THE BOARD OF DIRECTORS OF THE NEW MEXICO CORPORATION HAVE DETERMINED THAT IT IS IN THE BEST INTERESTS OF EACH CORPORATION THAT THE KANSAS CORPORATION MERGE WITH AND INTO THE NEW MEXICO CORPORATION FOR THE PRIMARY PURPOSE OF CONVERTING THE KANSAS CORPORATION FROM A KANSAS NOT FOR PROFIT CORPORATION RECOGNIZED AS TAX EXEMPT UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE TO A NEW MEXICO NONPROFIT RECOGNIZED AS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. PLAN AND AGREEMENT IN CONSIDERATION OF THE PREMISES AND PURSUANT TO THE TERMS AND CONDITIONS HEREINAFTER SET FORTH, THE PARTIES TO THIS PLAN AGREE THAT, IN ACCORDANCE WITH THE TERMS OF THIS PLAN AND THE APPLICABLE STATUTES OF THE STATES OF KANSAS AND NEW MEXICO, THE CONSTITUENT CORPORATIONS SHALL MAKE APPROPRIATE FILINGS WITH THE SECRETARIES OF STATE OF THE STATES OF KANSAS AND NEW MEXICO, THE KANSAS CORPORATION SHALL BE MERGED WITH AND INTO THE NEW MEXICO CORPORATION, AND THE TERMS AND CONDITIONS OF SUCH MERGER (THE "MERGER") AND THE MODE OF CARRYING THE MERGER INTO EFFECT SHALL BE AS FOLLOWS: 1. THE MERGER AND SURVIVING CORPORATION. AT THE EFFECTIVE TIME (AS HEREINAFTER DEFINED) OF THE MERGER, THE KANSAS CORPORATION SHALL BE MERGED WITH AND INTO THE NEW MEXICO CORPORATION WHICH SHALL BE THE SURVIVING CORPORATION AFTER THE MERGER AND WHICH SHALL CONTINUE TO EXIST AS A CORPORATION CREATED AND GOVERNED BY THE LAWS OF THE STATE OF NEW MEXICO UNDER THE NAME OF "THE AMERICAN SOCIETY OF PARASITOLOGISTS, INC." 2. EFFECTIVE TIME OF THE MERGER. THE MERGER SHALL BE EFFECTIVE UPON FILING OF THE ARTICLES OF MERGER WITH THE NEW MEXICO SECRETARY OF STATE AND THE FILING OF THE CERTIFICATE OF MERGER WITH THE SECRETARY OF STATE OF KANSAS (THE "EFFECTIVE TIME"). 3. EFFECT OF MERGER. AT THE EFFECTIVE TIME, THE KANSAS CORPORATION SHALL MERGE WITH AND INTO THE NEW MEXICO CORPORATION, AND THE SEPARATE EXISTENCE OF THE KANSAS CORPORATION SHALL CEASE. WITHOUT LIMITING ANY PROVISIONS OF APPLICABLE LAW OF THE STATE OF KANSAS OR THE STATE OF NEW MEXICO, AT THE EFFECTIVE TIME: TITLE TO ALL REAL ESTATE AND OTHER PROPERTY (INCLUDING INTELLECTUAL PROPERTY) OWNED BY EACH OF THE CONSTITUENT CORPORATIONS SHALL BE VESTED IN THE SURVIVING CORPORATION WITHOUT REVERSION OR IMPAIRMENT; THE SURVIVING CORPORATION SHALL HAVE ALL LIABILITIES OF EACH OF THE CONSTITUENT CORPORATIONS; ANY PROCEEDING PENDING AGAINST EITHER OF THE CONSTITUENT CORPORATIONS MAY BE CONTINUED AS IF THE MERGER DID NOT OCCUR OR THE SURVIVING CORPORATION MAY BE SUBSTITUTED IN THE PROCEEDING FOR THE KANSAS CORPORATION. 4. ARTICLES OF INCORPORATION. THE CERTIFICATE OF INCORPORATION OF THE NEW MEXICO CORPORATION SHALL BE THE CERTIFICATE OF INCORPORATION OF THE SURVIVING CORPORATION. 5. BYLAWS. THE BYLAWS OF THE NEW MEXICO CORPORATION AS IN EFFECT AT THE EFFECTIVE TIME SHALL CONTINUE TO BE THE BYLAWS OF THE SURVIVING CORPORATION UNTIL AMENDED AS PROVIDED IN SAID BYLAWS. 6. DIRECTORS AND OFFICERS. THE PERSONS WHO ARE THE DIRECTORS AND OFFICERS OF THE NEW MEXICO CORPORATION AS OF THE EFFECTIVE TIME SHALL BE THE DIRECTORS AND OFFICERS OF THE SURVIVING CORPORATION UNTIL CHANGED IN ACCORDANCE WITH THE BYLAWS OF THE SURVIVING CORPORATION AND APPLICABLE LAW. 7. AMENDMENT; TERMINATION AND ABANDONMENT. THIS PLAN MAY BE SUPPLEMENTED OR AMENDED IN ANY MANNER AT ANY TIME AND FROM TIME TO TIME PRIOR TO THE EFFECTIVE TIME BY THE MUTUAL CONSENT OF THE CONSTITUENT CORPORATIONS. THIS PLAN MAY BE TERMINATED AND THE MERGER ABANDONED AT ANY TIME PRIOR TO THE FILING THE CERTIFICATE OF MERGER WITH THE SECRETARY OF STATE OF KANSAS, AND THE ARTICLES OF MERGER WITH THE SECRETARY OF STATE OF NEW MEXICO, BY ACTION TAKEN BY THE RESPECTIVE COUNCILS/BOARD OF DIRECTORS OF THE CONSTITUENT CORPORATIONS. 8. FURTHER ASSURANCES. IF AT ANY TIME THE SURVIVING CORPORATION SHALL CONSIDER OR BE ADVISED THAT ANY FURTHER ASSIGNMENTS OR ASSURANCES OR ANY OTHER THINGS ARE NECESSARY OR DESIRABLE TO VEST IN THE SURVIVING CORPORATION, IN ACCORDANCE WITH THE TERMS OF THIS PLAN, THE TITLE OF ANY PROPERTY OR RIGHTS OF THE KANSAS CORPORATION, OR OTHERWISE TO CARRY OUT THIS PLAN OR THE MERGER, THE LAST ACTING OFFICERS AND/OR DIRECTORS OF THE KANSAS CORPORATION OR THE CORRESPONDING OFFICERS AND DIRECTORS OF THE SURVIVING CORPORATION SHALL AND WILL EXECUTE AND MAKE ALL SUCH PROPER ASSIGNMENTS AND ASSURANCES AND DO ALL THINGS NECESSARY OR PROPER TO VEST TITLE IN SUCH PROPERTY OR RIGHTS IN THE SURVIVING CORPORATION, OR OTHERWISE TO CARRY OUT THIS PLAN OR THE MERGER. 9. COUNTERPARTS. THIS PLAN MAY BE EXECUTED IN MULTIPLE COUNTERPARTS, EACH OF WHICH SHALL BE DEEMED AN ORIGINAL, AND IT SHALL NOT BE NECESSARY IN MAKING PROOF OF THIS PLAN OR ITS TERMS TO PRODUCE OR ACCOUNT FOR MORE THAN ONE OF SUCH COUNTERPARTS. |
| FORM 990, PART VI, SECTION A, LINE 3 | ALLEN PRESS INC PROVIDES VARIOUS MANAGEMENT DUTIES FOR THE ORGANIZATION. THESE DUTIES INCLUDE MEMBER AND NONMEMBER SUBSCRIBER DATABASE MANAGEMENT, MEMBERSHIP RENEWAL, MONTHLY DEPOSIT AND MEMBERSHIP REPORTS, CUSTOMER SERVICE FOR MEMBERS AND COLLECTION AND DEPOSIT OF REVENUE. THE ORGANIZATION PAYS ALLEN PRESS INC AN ANNUAL MANAGEMENT FEE IN ADDITION TO A PER MEMBERSHIP RECORD FEE. |
| FORM 990, PART VI, SECTION A, LINE 6 | PER THE BYLAWS OF THE ORGANIZATION, THERE ARE SEVERAL CLASSES OF MEMBERSHIP WHICH INCLUDE ACTIVE MEMBERS, RETIRED MEMBERS, DISTINGUISHED MEMBERS EMERITI, HONORARY MEMBERS AND ASSOCIATE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ELECTED OFFICERS AND THE NOMINATING & TELLERS COMMITTEE OF THE SOCIETY SHALL BE ELECTED BY PLURALITY VOTE FROM AMONG NOMINEES PROVIDED BY THE NOMINATING & TELLERS COMMITTEE. THE NOMINATING & TELLERS COMMITTEE IS ELECTED BY THE MEMBERSHIP, AND SHALL CONSIST OF A CHAIR PLUS 4 MEMBERS AND ONE NON-VOTING ALTERNATE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE FORM 990 IS REVIEWED AND APPROVED BY THE TREASURER. A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW. THE FORM 990 IS THEN FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE OFFICERS AND DIRECTORS REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE BYLAWS OF THE ORGANIZATIONS ARE AVAILABLE ON THE ORGANIZATIONS WEBSITE. |
| Software ID: | |
| Software Version: |