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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 167,557 | 94,326 | 70,770 | 76,293 | 208,345 | 617,291 |
| 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 | 4,793,339 | 4,105,362 | 3,791,464 | 4,353,251 | 4,612,490 | 21,655,906 |
| 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 | 4,960,896 | 4,199,688 | 3,862,234 | 4,429,544 | 4,820,835 | 22,273,197 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 102,890 | 40,119 | 59,621 | 55,050 | 81,975 | 339,655 |
| 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.. | 102,890 | 40,119 | 59,621 | 55,050 | 81,975 | 339,655 |
| 8 | Public support. (Subtract line 7c from line 6.) | 21,933,542 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 4,960,896 | 4,199,688 | 3,862,234 | 4,429,544 | 4,820,835 | 22,273,197 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 700,019 | 728,718 | 493,310 | 431,507 | 429,674 | 2,783,228 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 120,410 | 98,990 | 90,965 | 109,517 | 95,741 | 515,623 |
| c | Add lines 10a and 10b. | 820,429 | 827,708 | 584,275 | 541,024 | 525,415 | 3,298,851 |
| 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.).. | 5,781,325 | 5,027,396 | 4,446,509 | 4,970,568 | 5,346,250 | 25,572,048 |
| 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 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 2022 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-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| 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 |
|---|---|
| BOARD DESIGNATED FUNDS: | THE SOCIETY AND THE FOUNDATION HAVE DESIGNATED A PORTION OF THEIR NET ASSETS WITHOUT DONOR RESTRICTIONS TO FUND FUTURE PROGRAMS OF THE SOCIETY. DURING 2022, THE SOCIETY CREATED NEW FUNDS TO CARRY OUT INDIVIDUAL PURPOSES AS FOLLOWS: DAOMA AND MURRAY STRASBERG MEMORIAL SCHOLARSHIP FOR GRADUATE STUDY IN OCEAN ACOUSTICS (THE STRASBERG FUND) - DURING THE YEAR THE FOUNDATION PASSED A RESOLUTION TO ESTABLISH THE DAOMA AND MURRAY STRASBERG SCHOLARSHIP FOR GRADUATE STUDY IN OCEAN ACOUSTICS, TO SUPPORT GRADUATE STUDY IN THE FIELD OF OCEAN ACOUSTICS. ONE SCHOLARSHIP, CURRENTLY VALUED AT $10,000, IS AWARDED EACH YEAR TO A STUDENT WHO IS ENROLLED IN A DOCTORAL DEGREE PROGRAM AT A COLLEGE OR UNIVERSITY IN THE UNITED STATES AND PURSUING RESEARCH WITH RELEVANCE TO NAVAL APPLICATIONS IN OCEAN ACOUSTICS OR THE RELATED DISCIPLINES OF PHYSICAL OR MARINE STRUCTURAL ACOUSTICS OR THE APPLICATION OF SIGNAL PROCESSING TO THESE FIELDS. THE CORPUS OF $279,565 WAS PROVIDED AS TRANSFER FROM THE FOUNDATION'S OPERATING FUND BALANCE TO ESTABLISH THE STRASBERG FUND I, WHICH IS NOT ELIGIBLE FOR ADDITIONAL CONTRIBUTIONS. THE FOUNDATION ALSO ESTABLISHED THE STRASBERG FUND II WHICH IS ELIGIBLE TO RECEIVE CONTRIBUTIONS. NO ADDITIONAL FUNDS WERE RECEIVED DURING 2022. FUND TO PROMOTE INCLUSIVE ACOUSTICS - DURING 2022 THE FOUNDATION PASSED A RESOLUTION TO ESTABLISH THE FUND TO PROMOTE INCLUSIVE ACOUSTICS FOR SUPPORTING THE INCLUSION AND ADVANCEMENT OF THOSE WHO HAVE BEEN UNDERREPRESENTED IN ACOUSTICS. FUNDING IN THE AMOUNT OF $2,000,000 WAS PROVIDED FROM THE SOCIETY'S OPERATING RESERVES. DURING 2022, $35,270 IN CONTRIBUTIONS HAD BEEN RECEIVED BY THE DONOR RESTRICTED FUND. EACH YEAR ALL INVESTMENT INCOME GENERATED BY THE CORPUS AND CURRENT YEAR CONTRIBUTIONS AND PLEDGES WILL BE USED TO FUND THE EXPENSES INCURRED IN CARRYING OUT THE FUNDS MISSION OF INCLUSIVITY. JAMES E. WEST MINORITY FELLOWSHIP II - DURING 2022 THE FOUNDATION PASSED A RESOLUTION TO ESTABLISH THE JAMES E. WEST MINORITY FELLOWSHIP II AS A FUND WITH DONOR RESTRICTIONS TO ALLOW THE FOUNDATION TO SOLICIT AND ACCEPT CONTRIBUTIONS AND PLEDGES TO PROMOTE THE FUND'S MISSION. DURING 2022, $5,665 IN CONTRIBUTIONS HAD BEEN RECEIVED. MAURO PIERUCCI FUND - THE FOUNDATION PASSED A RESOLUTION TO CREATE THE MAURO PIERUCCI FUND. THE FUND HAS BEEN ESTABLISHED AS A DONOR-RESTRICTED FUND TO BE USED AS SPECIFIED BY THE DONOR AT SOME TIME IN THE FUTURE. IF THE DONOR DOES NOT SPECIFY THE PURPOSES OF THE FUND, IT WILL BE USED FOR PURPOSES AS DETERMINED BY THE SOCIETY. DURING 2022 A CONTRIBUTION OF $22,795 WAS PROVIDED BY THE DONOR. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASA HAS ABOUT 5,900 MEMBERS CLASSIFIED EITHER AS FELLOWS, MEMBERS, ASSOCIATES OR STUDENTS. ONLY FELLOWS AND MEMBERS HAVE THE RIGHT TO ELECT THE GOVERNING BODY OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | FELLOWS AND MEMBERS ARE ELIGIBLE TO VOTE IN ASA ELECTIONS FOR PRESIDENT-ELECT, VICE PRESIDENT-ELECT, TREASURER 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. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE RIGHT TO AMEND THE ORGANIZATION'S BYLAWS IS SUBJECT TO APPROVAL BY A 2/3 VOTE OF THE MEMBERS AND FELLOWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. IT IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER. A COMPLETE COPY IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S GOVERNING BODY FOR THEIR REVIEW PRIOR TO FILING. |
| 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 THE PRESIDENT OR THE EXECUTIVE COUNCIL 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 EXECUTIVE COUNCIL. IF THE EXECUTIVE DIRECTOR ESTABLISHES THAT AN ACTUAL CONFLICT EXISTS, THE EXECUTIVE COUNCIL WILL BE NOTIFIED IMMEDIATELY AND THAT INDIVIDUAL 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 IN THE EARLY FALL 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 AT THE EARLY FALL MEETING. THE 2022 SALARIES REFLECTED IN THIS RETURN WERE APPROVED AT THE DECEMBER 2021 MEETING AND DOCUMENTED IN THE BOARD MINUTES. |
| 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 FORM 990 AVAILABLE ON ITS WEBSITE AND OTHER WEBSITES SUCH AS GUIDESTAR.ORG. IN ADDITION, THE FORM 990 AS WELL AS THE CONFLICT-OF-INTEREST POLICY, ARTICLES OF INCORPORATION, BYLAWS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| FORM 990, PART VII, SECTION B, LINE 1: | THE REIMBURSEMENT PAID TO AMERICAN INSTITUTE OF PHYSICS DURING 2022 INCLUDED SALARIES AND BENEFITS PAID TO ASA EMPLOYEES. |
| FORM 990, PART XI, LINE 9: | CHANGE IN BENEFICIAL INTEREST IN REMAINDER TRUST -60,852. RETURN OF STIPEND 400. |
| 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. |
| Software ID: | |
| Software Version: |