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.") . | 1,568,037 | 3,025,869 | 3,925,569 | 5,421,933 | 7,215,732 | 21,157,140 |
| 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 | 9,428,560 | 10,267,221 | 11,283,021 | 11,735,614 | 10,110,319 | 52,824,735 |
| 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 | 10,996,597 | 13,293,090 | 15,208,590 | 17,157,547 | 17,326,051 | 73,981,875 |
| 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. | 18,192 | 18,192 | ||||
| c | Add lines 7a and 7b.. | 18,192 | 18,192 | ||||
| 8 | Public support. (Subtract line 7c from line 6.) | 73,963,683 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 10,996,597 | 13,293,090 | 15,208,590 | 17,157,547 | 17,326,051 | 73,981,875 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 223,072 | 233,374 | 226,367 | 243,082 | 254,853 | 1,180,748 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 2,884 | 6,181 | 9,065 | |||
| c | Add lines 10a and 10b. | 223,072 | 236,258 | 232,548 | 243,082 | 254,853 | 1,189,813 |
| 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.) .. | 6,603 | 17,977 | 17,041 | 27,976 | 53,310 | 122,907 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 11,226,272 | 13,547,325 | 15,458,179 | 17,428,605 | 17,634,214 | 75,294,595 |
| 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): |
|||||
| 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, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS 13 CLASSES OF MEMBERSHIP: INSTITUTIONAL MEMBER, INTERNATIONAL INSTITUTIONAL MEMBER, PROFESSIONAL AFFILIATE, FACULTY AFFILIATE, ASSOCIATE AFFILIATE, STUDENT AFFILIATE, STUDENT AFFILIATE-UNDERGRADUATE, SUBSCRIBING MEMBER-PROFIT, SUBSCRIBING MEMBER-NON PROFIT, ADDITIONAL SUBSCRIBER, EMERITUS AFFILIATE, INTERNATIONAL AFFILIATE, AND INDEPENDENT EDUCATIONAL CONSULTANT. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD CHAIR-ELECT AND THE REGIONAL DIRECTOR ARE ELECTED BY MAIL OR ELECTRONIC VOTING BALLOT PRIOR TO THE ANNUAL MEETING BY THE VOTING DELEGATES, PROFESSIONAL AFFILIATES, AND FACULTY AFFILIATES. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY CHANGES TO THE ORGANIZATION'S BYLAWS MUST BE APPROVED BY THE VOTING DELEGATES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS. THE CFO WORKED CLOSELY WITH THE PRESIDENT AND THE SENIOR DIRECTOR OF ACCOUNTING BEFORE IT WAS FILED. ONCE IT WAS FILED, IT WAS THEN REVIEWED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, ALL BOARD MEMBERS AND STAFF MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT TO INDICATE COMPLIANCE WITH THE POLICY. ALL STATEMENTS ARE REVIEWED BY THE EXECUTIVE OFFICERS. IF THERE IS A CONFLICT OF INTEREST, IT IS RESOLVED AS FOLLOWS: IF A CONFLICT ARISES WITH AN EMPLOYEE, THE EXECUTIVE OFFICERS MEET WITH THE EMPLOYEE TO RESOLVE THE CONFLICT. IF A CONFLICT ARISES WITH AN EXECUTIVE OFFICER, THE OFFICER MEETS WITH THE EXECUTIVE COMMITTEE TO RESOLVE THE CONFLICT. IF A CONFLICT ARISES WITH A BOARD MEMBER, THE MEMBER MEETS WITH THE EXECUTIVE COMMITTEE TO RESOLVE THE CONFLICT. THE PROCESS FOR RESOLUTION IS AS FOLLOWS: BOARD ACTION - WHEN A CONFLICT OF INTEREST IS RELEVANT TO A MATTER REQUIRING ACTION BY THE BOARD, THE INTERESTED PERSON CALLS IT TO THE ATTENTION OF THE BOARD AND THAT PERSON DOES NOT VOTE ON THE MATTER. IN ADDITION, THE INTERESTED PERSON DOES NOT PARTICIPATE IN THE FINAL DECISION OR RELATED DELIBERATION REGARDING THE MATTER UNDER CONSIDERATION. WHEN THERE IS A DOUBT AS TO WHETHER A CONFLICT EXISTS, THE MATTER IS RESOLVED BY A VOTE OF THE BOARD OF DIRECTORS, EXCLUDING THE INTERESTED PERSON. RECORD OF CONFLICT - THE OFFICIAL MINUTES OF THE BOARD REFLECT THAT THE CONFLICT OF INTEREST WAS DISCLOSED AND THE INTERESTED PERSON DID NOT PARTICIPATE IN THE FINAL DISCUSSION AND DID NOT VOTE ON THE MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE REVIEW IS DONE BY THE EXECUTIVE COMMITTEE DURING THE WINTER BOARD MEETING. THE SALARY INCRESE IS BASED ON COMPARATIVE RESEARCH AND THE WHES SALARY SURVEY. THE PRESIDENT APPROVES THE EXECUTIVE DIRECTOR COMPENSATION AND THE DECISION IS RECORDED IN THE EXECUTIVE COMMITTEE MEETING MINUTES. THE LAST COMPENSATION REVIEW TOOK PLACE IN DECEMBER 2019. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON A CASE-BY-CASE BASIS. |
| FORM 990, PART VIII, LINE 11B: | IN EARLY 2020, AN OUTBREAK OF THE NOVEL STRAIN OF CORONAVIRUS (COVID-19) EMERGED GLOBALLY. AS A RESULT, ON MARCH 13, 2020 THE CITY OF AUSTIN BANNED GATHERINGS OF MORE THAN 250 PEOPLE WHICH RESULTED IN THE ASSOCIATION CANCELING OUR ANNUAL CONFERENCE THAT WAS SUPPOSED TO TAKE PLACE IN AUSTIN, TX DURING THE LAST WEEK OF MARCH. AS A RESULT, THE ASSOCIATION GAVE ATTENDEES AN OPTION TO HAVE THEIR REGISTRATION FEES FULLY REFUNDED OR TO TRANSFER THEM TO THE PLANNED 2021 EVENT. THE SAME OPTION WAS GIVEN TO EXHIBITORS AND SPONSORS. FINALLY, THE ASSOCIATION ALSO CANCELED ALL OTHER IN PERSON EVENTS THROUGHOUT THE SPRING, SUMMER AND FALL 2020 WITH ALL RECEIVED REGISTRATION FEES REFUNDED. THE TOTAL AMOUNT REFUNDED FOR THESE EVENTS TOTALED $3,531,523. |
| FORM 990, PART X, LINE 24: | ON APRIL 16, 2020, THE ASSOCIATION RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $1,007,313 UNDER THE PAYCHECK PROTECTION PROGRAM. THE PROMISSORY NOTE CALLS FOR MONTHLY PRINCIPAL AND INTEREST PAYMENTS AMORTIZED OVER THE TERM OF THE PROMISSORY NOTE WITH A DEFERRAL OF PAYMENTS FOR THE FIRST SIX MONTHS. UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), THE PROMISSORY NOTE MAY BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION IN WHOLE OR IN PART. THE ASSOCIATION INTENDS TO USE THE PROCEEDS FOR PURPOSES CONSISTENT WITH THE PAYCHECK PROTECTION PROGRAM AND BELIEVES THAT ITS USE OF THE LOAN PROCEEDS WILL MEET THE CONDITIONS FOR FORGIVENESS OF THE LOAN. THE ASSOCIATION INTENDS TO APPLY FOR FORGIVENESS AFTER COMPLETING THE 24 WEEK PERIOD. IF FORGIVENESS IS GRANTED, THE ASSOCIATION WILL RECORD REVENUE FROM DEBT EXTINGUISHMENTS DURING THE PERIOD THAT FORGIVENESS WAS APPROVED. |
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| Software Version: |