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 |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 17,768,899 | 18,002,728 | 15,795,848 | 26,871,843 | 28,128,446 | 106,567,764 |
| 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 | 31,672,267 | 32,167,621 | 24,579,226 | 22,575,392 | 28,086,989 | 139,081,495 |
| 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 | 49,441,166 | 50,170,349 | 40,375,074 | 49,447,235 | 56,215,435 | 245,649,259 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 900,273 | 1,277,629 | 562,089 | 2,052,233 | 12,318,882 | 17,111,106 |
| 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.. | 900,273 | 1,277,629 | 562,089 | 2,052,233 | 12,318,882 | 17,111,106 |
| 8 | Public support. (Subtract line 7c from line 6.) | 228,538,153 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 49,441,166 | 50,170,349 | 40,375,074 | 49,447,235 | 56,215,435 | 245,649,259 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 6,086,102 | 7,957,216 | 7,306,382 | 11,759,715 | 5,836,882 | 38,946,297 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 455,307 | 546,227 | 259,456 | 253,951 | 348,514 | 1,863,455 |
| c | Add lines 10a and 10b. | 6,541,409 | 8,503,443 | 7,565,838 | 12,013,666 | 6,185,396 | 40,809,752 |
| 11 | Net income from unrelated business activities not included on 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.).. | 55,982,575 | 58,673,792 | 47,940,912 | 61,460,901 | 62,400,831 | 286,459,011 |
| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| 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 | ASCE RECOGNIZES THE FOLLOWING MEMBERSHIP GRADES: ASSOCIATE MEMBER, MEMBER, FELLOW, DISTINGUISHED MEMBER, PRESIDENT-EMERITUS, STUDENT MEMBER, AND AFFILIATE MEMBER. THE VOTING MEMBERSHIP GRADES ARE: ASSOCIATE MEMBER, MEMBER, FELLOW, DISTINGUISHED MEMBER, AND PRESIDENT-EMERITUS. THE NON-VOTING MEMBERSHIP GRADES ARE: STUDENT MEMBER AND AFFILIATE MEMBER. VOTING MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BOARD AND TO APPROVE CERTAIN SIGNIFICANT DECISIONS OF THE GOVERNING BOARD (I.E., ANY PROPOSED AMENDMENTS TO THE ASCE CONSTITUTION). IN ACCORDANCE WITH ASCE'S STATUS AS A 501(C)(3) ORGANIZATION, NO MEMBER IS ENTITLED TO A SHARE OF ASCE'S PROFITS OR EXCESS DUES, OR TO ANY SHARE OF ASCE'S NET ASSETS UPON THE ORGANIZATION'S DISSOLUTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | ASCE'S VOTING MEMBERSHIP GRADES ARE: ASSOCIATE MEMBER, MEMBER, FELLOW, DISTINGUISHED MEMBER, AND PRESIDENT-EMERITUS. VOTING MEMBERS HAVE THE RIGHT TO ELECT THE ELECTED MEMBERS OF THE GOVERNING BOARD AS FOLLOWS: A. ALL VOTING MEMBERS HAVE THE RIGHTS TO ELECT THE SOCIETY'S PRESIDENT-ELECT (WHO SERVES ONE YEAR AS PRESIDENT-ELECT, THEN ONE YEAR AS PRESIDENT, AND FINALLY ONE YEAR AS PAST-PRESIDENT) AND THE TWO AT-LARGE DIRECTORS. B. VOTING MEMBERS THAT BELONG TO AT LEAST ONE SOCIETY INSTITUTE (TECHNICAL REGION) HAVE THE RIGHT TO ELECT THE TWO TECHNICAL REGION DIRECTORS. C. VOTING MEMBERS IN THEIR RESPECTIVE GEOGRAPHIC REGIONS HAVE THE RIGHT TO ELECT THE GEOGRAPHIC REGION DIRECTOR OF THAT REGION. |
| FORM 990, PART VI, SECTION A, LINE 7B | ASCE'S VOTING MEMBERSHIP GRADES ARE: ASSOCIATE MEMBER, MEMBER, FELLOW, DISTINGUISHED MEMBER, AND PRESIDENT-EMERITUS. ANY AMENDMENT TO THE ASCE CONSTITUTION PROPOSED BY THE GOVERNING BOARD (OR BY MEMBER PETITION) MUST BE APPROVED BY A TWO-THIRDS VOTE OF THE VOTING MEMBERSHIP IN A SOCIETY-WIDE ELECTION. |
| FORM 990, PART VI, SECTION B, LINE 11B | ASCE PROVIDES ITS FORM 990 TO ASCE BOARD MEMBERS VIA ACCESS TO AN ONLINE FILE SERVER, AND ALLOWS BOARD MEMBERS TO REVIEW AND PROVIDE COMMENTS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ASCE PROVIDES A CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS TO OFFICERS, DIRECTORS, AND INCOMING REGION AND INSTITUTE GOVERNORS, AND HOSTS ORIENTATION SESSIONS FOR INCOMING DIRECTORS AND TECHNICAL AND REGIONAL LEADERSHIP THAT INCLUDE A REVIEW OF ASCE'S CONFLICT OF INTEREST POLICY, DISCLOSURE REQUIREMENTS AND GUIDELINES WITH CASE EXAMPLES. OFFICERS, DIRECTORS AND KEY EMPLOYEES SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. ASCE'S CONFLICT OF INTEREST POLICY IS INCORPORATED IN THE ASCE BYLAWS, WHICH ARE DISTRIBUTED ANNUALLY IN ITS OFFICIAL REGISTER AND ARE POSTED ON THE ASCE WEBSITE AS WELL AS ON THE EMPLOYEES' INTERNAL WIKI. ASCE'S CODE OF ETHICS ALSO REGULATES TREATMENT OF CONFLICTS OF INTEREST, AND THE CODE IS ALSO POSTED ONLINE AND INCLUDED IN THE OFFICIAL REGISTER. ASCE ENFORCES ITS CODE OF ETHICS THROUGH A COMMITTEE ON PROFESSIONAL CONDUCT PURSUANT TO PROCEDURES OUTLINED IN ASCE'S RULES OF POLICY AND PROCEDURE. ASCE'S GENERAL COUNSEL OVERSEES THE REFERENCED CONFLICT OF INTEREST EDUCATION AND COMPLIANCE PROCESS AND IS PRESENT AT ALL MEETINGS OF THE ASCE BOARD OF DIRECTION AND THE ASCE STAFF'S SENIOR LEADERSHIP TEAM. |
| FORM 990, PART VI, SECTION B, LINE 15A | A. EXECUTIVE DIRECTOR: AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR IS PERFORMED BY A REVIEW PANEL COMPRISED OF ASCE'S THREE PRESIDENTIAL OFFICERS. THE EXECUTIVE DIRECTOR PREPARES A WRITTEN REPORT DETAILING HIS ACHIEVEMENT OF GOALS AND OBJECTIVES ESTABLISHED BY THE ASCE EXECUTIVE COMMITTEE FOR THE YEAR. THE REVIEW PANEL REVIEWS THIS REPORT IN CONJUNCTION WITH FINANCIAL DATA FOR THE ORGANIZATION, COMPARABILITY DATA PREPARED BY AN OUTSIDE CONSULTANT, AND ASCE'S WRITTEN EXECUTIVE COMPENSATION REVIEW GUIDELINES. THE REVIEW PANEL PREPARES A WRITTEN REPORT AND RECOMMENDATIONS AS TO SALARY INCREASES AND/OR BONUSES, WHICH IS PRESENTED TO THE ASCE EXECUTIVE COMMITTEE FOR APPROVAL. THE REVIEW IS SUBSEQUENTLY REPORTED AS AN INFORMATION ITEM TO THE ASCE BOARD. DOCUMENTATION OF THE REVIEW AND DECISION IS RETAINED BY THE HUMAN RESOURCES DEPARTMENT. B. KEY EMPLOYEES: THE EXECUTIVE DIRECTOR OR OTHER IMMEDIATE SUPERVISOR ESTABLISHES THE SALARIES FOR KEY EMPLOYEES USING INFORMATION AND RECOMMENDATIONS DERIVED FROM WRITTEN EVALUATIONS PERFORMED BY MANAGEMENT STAFF, WITH REVIEW OF THIRD-PARTY COMPARABILITY DATA AND UPON CONSULTATION WITH THE DIRECTOR OF HUMAN RESOURCES. THE EVALUATIONS ARE APPROVED BY THE IMMEDIATE AND SECOND LEVEL SUPERVISOR AND BY THE HUMAN RESOURCES DEPARTMENT. THE EXECUTIVE DIRECTOR ALSO PERIODICALLY REVIEWS SALARY INFORMATION FOR KEY EMPLOYEES WITH ASCE'S PRESIDENTIAL OFFICERS. DOCUMENTATION OF THE WRITTEN EVALUATION IS RETAINED BY THE HUMAN RESOURCES DEPARTMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | ASCE'S GOVERNING DOCUMENTS (CONSTITUTION, BYLAWS, AND RULES OF POLICY AND PROCEDURE) ARE MADE PUBLICLY AVAILABLE ON THE ASCE WEBSITE AND ARE DISTRIBUTED TO STAFF AND ACTIVE VOLUNTEER LEADERSHIP IN A HARD COPY OFFICIAL REGISTER. ASCE'S CONFLICT OF INTEREST POLICY IS INCORPORATED IN THE SOCIETY'S BYLAWS, WHICH ARE MADE PUBLICLY AVAILABLE ON THE ASCE WEBSITE. ASCE'S ANNUAL FINANCIAL REPORTS ARE ALSO MADE PUBLICLY AVAILABLE ON THE ASCE WEBSITE. |
| FORM 990, PART IX, LINE 11G | OTHER: PROGRAM SERVICE EXPENSES 6,216,749. MANAGEMENT AND GENERAL EXPENSES 190,665. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,407,414. |
| FORM 990, PART XII, LINE 2C | THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |