Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 3 | LINE 3 EXPLANATION - THE MANAGEMENT COMPANY, BIRENBAUM & ASSOCIATES, PROVIDES THE BASIC PERSONNEL, FACILITIES, AND ADMINISTRATIVE SERVICES TO CARRY ON THE AFFAIRS OF THE ORGANIZATION, INCLUDING RECORD KEEPING, COMMUNICATIONS, BANKING, THE ANNUAL CONFERENCE ARRANGEMENTS, AND OTHER BASIC FUNCTIONS NECESSARY TO CARRY ON THE DAY-TO-DAY ACTIVITIES OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | LINE 6 EXPLANATION - THE ORGANIZATION IS COMPRISED OF SEVERAL MEMBER ORGANIZATIONS, EACH WITH THEIR OWN GOVERNING BODIES AND MEMBERS. OPERATIONS OF ALL ORGANIZATIONS ARE GOVERNED BY THE RESPECTIVE ORGANIZATION'S BYLAWS. MEMBERS OF THE ORGANIZATIONS ELECT THEIR GOVERNING BODIES. DIFFERENT CATEGORIES OF MEMBERSHIP EXIST WITHIN THE MAIN CATEGORIES OF INDIVIDUAL AND CORPORATE. INDIVIDUAL MEMBERSHIP IS COMPRISED OF REGULAR, SPECIAL, ASSOCIATE, STUDENT, AND AFFILIATE MEMBERS AND CORPORATE MEMBERSHIP IS COMPRISED OF LABORATORY (ENTITIES THAT PROVIDE CLINICAL OR BIOANALYTICAL LABORATORY SERVICES AND THAT HAVE GROSS REVENUES LESS THAN $500 MILLION AND WHOSE APPLICATION HAS BEEN APPROVED BY THE BOARD ARE ALLOWED TO HAVE TWO REGULAR INDIVIDUAL MEMBERS WHO MUST BE EXECUTIVE OFFICERS OF THE MEMBER LABORATORY) AND SUSTAINING MEMBERSHIP (ENTITIES THAT MANUFACTURE, PRODUCE, DISTRIBUTE, SELL, OR LEASE PRODUCT, SUPPLIES, EQUIPMENT, OR SERVICES TO LABORATORIES, AND THAT EVIDENCE A SERIOUS INTEREST IN THE ACTIVITIES OF THE ORGANIZATION). INDIVIDUAL MEMBERS MUST BE ONE OF THE FOLLOWING: (1) DIRECTORS - LICENSED, QUALIFIED DIRECTOR OF A CLINICAL, BIOANALYTICAL, OR ENVIRONMENTAL LABORATORY; (2) OWNER MEMBERS - PERSONS HAVING 10% OR MORE OWNERSHIP SHARE OR FINANCIAL INTEREST IN A CLINICAL OR BIOANALYTICAL LABORATORY OR THE PARENT COMPANY OF A CLINICAL OR BIOANALYTICAL LABORATORY; (3) EXECUTIVE OFFICERS - INDIVIDUALS WHO ARE EXECUTIVE OFFICERS OF A CLINICAL OR BIOANALYTICAL LABORATORY THAT IS A MEMBER OF THE NILA SECTION OF THE ORGANIZATION; (4) MANAGERS - PERSONS HAVING LESS THAN 10% OWNERSHIP SHARE OR FINANCIAL INTEREST IN A LABORATORY OR PARENT COMPANY OF A LABORATORY, WHO DOES NOT QUALIFY AS A DIRECTOR, CONSULTANT, OR SUPERVISOR UNDER 1988 CLIA (CLINICAL LABORATORY IMPROVEMENT AMENDMENTS) REGULATIONS; (5) SUPERVISORS - INDIVIDUAL WHO IS QUALIFIED AS A LABORATORY SUPERVISOR UNDER THE CLIA 1988 REGULATIONS OR INDIVIDUAL WHO IS CERTIFIED AS A SUPERVISOR BY THE AMERICAN BOARD OF BIOANALYSIS OR ANOTHER NATIONAL CERTIFYING AGENCY; (6) FACULTY MEMBERS - DIRECTORS, MANAGERS, AND SUPERVISORS WHO ARE FULL-TIME UNIVERSITY FACULTY MEMBERS WITH TEACHING RESPONSIBILITIES IN THE BIOANALYTICAL SCIENCES; (7) ARMED FORCES - DIRECTORS, MANAGERS, AND SUPERVISORS WHO ARE FULL-TIME ACTIVE-DUTY MEMBERS OF THE US ARMED FORCES; AND (8) SPECIAL MEMBERS - AS DEFINED BY ONE OF THE FOLLOWING CATEGORIES: (A) EMERITUS MEMBER - REGULAR MEMBER WHO IS NO LONGER ACTIVELY ENGAGED IN PROFESSIONAL OR BUSINESS ENDEAVORS AND WHO HAS BEEN A REGULAR MEMBER FOR 10 OR MORE YEARS; (B) HONORARY MEMBER - INDIVIDUAL WHOSE ACHIEVEMENTS ENTITLE HIM/HER TO SPECIAL RECOGNITION BY THE ORGANIZATION MAY BE NOMINATED FOR ELECTION AS AN HONORARY MEMBER; (C) INACTIVE MEMBER - REGULAR MEMBER WHO HAS LEFT THE FIELD OF BIOANALYSIS FOR ANOTHER FIELD OF ENDEAVOR, BUT WHO WISHES TO RETAIN AFFILIATION WITH THE ORGANIZATION; (D) LIFE MEMBER - REGULAR MEMBER WHOSE CONTRIBUTIONS TO THE ORGANIZATION MERIT RECOGNITION BY THE AWARD OF A LIFETIME MEMBERSHIP; AND (E) SUPPORTING MEMBER - INDIVIDUAL EVIDENCING A SERIOUS INTEREST IN THE ACTIVITIES OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | LINE 7A EXPLANATION - THE ORGANIZATION HAS A NOMINATING COMMITTEE MADE UP OF RECENT AND CURRENT BOARD MEMBERS. THE COMMITTEE SUBMITS A LIST OF QUALIFIED CANDIDATES FOR BOARD APPROVAL. INTERESTED CANDIDATES IN GOOD STANDING WITH THE ORGANIZATION ARE ALLOWED TO BE PART OF THE ELECTION. CURRENT ORGANIZATION MEMBERS ARE ALLOWED TO VOTE IN THE SCHEDULED ELECTIONS. ELECTION TERMS ARE OUTLINED IN THE ORGANIZATION'S BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 7B | LINE 7B EXPLANATION - EACH SECTION OF THE ORGANIZATION HAS AT LEAST ONE BOARD MEETING DURING THE YEAR AT WHICH TIME, ELECTIONS ARE HELD, MOTIONS ARE PASSED, AND BYLAWS RATIFIED, IF NECESSARY AND APPROVED BY THE BOARD. REGULATIONS FOR HOLDING BOARD MEETINGS ARE OUTLINED IN THE ORGANIZATION'S BYLAWS. BOARD MEETING MINUTES ARE TAKEN AND RETAINED BY THE ORGANIZATION AND APPROVED AT THE NEXT BOARD MEETING. COMMITTEES MEET AS NECESSARY TO FULFILL THEIR OBJECTIVE THROUGHOUT THE YEAR. |
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11B EXPLANATION - FORM 990 IS PREPARED BY THE CERTIFIED PUBLIC ACCOUNTING FIRM THAT PREPARES THE ANNUAL FINANCIAL REPORTS FOR THE ORGANIZATION. THE FORM IS THEN PROVIDED TO THE MANAGER AND BOOKKEEPER FOR THE MANAGEMENT COMPANY, BIRENBAUM & ASSOCIATES, FOR REVIEW. THE BOOKKEEPER AND MANAGER REVIEW THE RETURN AND COMPARE IT TO THE PREPARED FINANCIAL STATEMENTS THAT WERE PRESENTED TO AND APPROVED BY THE BOARD AT THE ANNUAL BOARD MEETINGS AND ANY OTHER SUPPORTING DOCUMENTATION. THE MANAGER SUGGESTS ANY CHANGES OR OBTAINS ANY NECESSARY EXPLANATIONS. THE RETURN IS THEN SIGNED BY THE ORGANIZATION'S SECRETARY/TREASURER AND THE RETURN IS THEN ELECTRONICALLY SUBMITTED TO THE IRS. COPIES OF THE RETURN ARE MAINTAINED AT BIRENBAUM & ASSOCIATES. |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST, A COPY OF THE ORGANIZATION'S TAX RETURN (FORM 990) WILL BE MADE AVAILABLE FOR INSPECTION FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURN IS REQUIRED TO BE FILED. |
| FORM 990, PART IX, LINE 24E | BANK & CHARGE CARD FEES: PROGRAM SERVICE EXPENSES 12,115. MANAGEMENT AND GENERAL EXPENSES 35,561. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,676. PRINTING AND PUBLICATIONS: PROGRAM SERVICE EXPENSES 28,638. MANAGEMENT AND GENERAL EXPENSES 2,851. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,489. PROFICIENCY TESTING PRG APPROV: PROGRAM SERVICE EXPENSES 27,388. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,388. MEMBERSHIP DEVEL/ MAINT: PROGRAM SERVICE EXPENSES 22,431. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,431. RENEWAL EXPENSES: PROGRAM SERVICE EXPENSES 21,373. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,373. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 18,334. MANAGEMENT AND GENERAL EXPENSES 1,687. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,021. HONORARIA: PROGRAM SERVICE EXPENSES 8,823. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,823. BULLETIN: PROGRAM SERVICE EXPENSES 6,335. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,335. GOVERNMENT & PROF REL: PROGRAM SERVICE EXPENSES 6,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,000. STORAGE FEE: PROGRAM SERVICE EXPENSES 660. MANAGEMENT AND GENERAL EXPENSES 3,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,660. PUBS, SUBS, & DUES: PROGRAM SERVICE EXPENSES 38. MANAGEMENT AND GENERAL EXPENSES 2,970. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,008. TELEPHONE: PROGRAM SERVICE EXPENSES 900. MANAGEMENT AND GENERAL EXPENSES 1,577. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,477. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 130. MANAGEMENT AND GENERAL EXPENSES 952. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,082. DONATIONS & GIFTS: PROGRAM SERVICE EXPENSES 250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250. TAXES AND LICENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 41. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41. |
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