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) 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.") .. | 234,860 | 279,484 | 219,047 | 181,750 | 258,071 | 1,173,212 |
| 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 | 234,860 | 279,484 | 219,047 | 181,750 | 258,071 | 1,173,212 |
| 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. | 1,173,212 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 234,860 | 279,484 | 219,047 | 181,750 | 258,071 | 1,173,212 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 367,697 | 514,972 | 504,401 | 602,307 | 517,861 | 2,507,238 |
| 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.).. | 13,000 | 447 | 673 | 14,120 | ||
| 11 | Total support. Add lines 7 through 10 | 3,696,176 | |||||
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.") . | ||||||
| 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 | ||||||
| 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 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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.).. | ||||||
| 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 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. |
||||
| 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) |
||||
| 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. |
||||
|
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. |
||||
|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
||||
| 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 |
|---|
| THE AMERICAN ORNITHOLOGICAL SOCIETY (AOS) RECEIVES A SUBSTANTIAL AMOUNT OF SUPPORT FROM A COMBINATION OF GOVERNMENT AGENCIES AND CONTRIBUTIONS FROM THE GENERAL PUBLIC, VIA BOTH DIRECT AND INDIRECT CONTRIBUTIONS. IN 2022, THE AOS RECEIVED 31.74% OF ITS SUPPORT FROM GOVERNMENT AND PUBLIC SOURCES. THE AOS IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC AND GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. THE FACTS AND CIRCUMSTANCES THAT AOS IS PUBLICLY FUNDED ARE BASED ON AOS FUNDING, POLICIES, PUBLICATIONS, PROGRAMS, AND MEMBERSHIP. ORGANIZED IN 1883, AND INCORPORATED IN 1888, THE AOS' INVESTMENT HOLDINGS ORIGINATE FROM CONTRIBUTIONS FROM MULTIPLE AND VARIED MEMBERS OF THE GENERAL PUBLIC, INCLUDING THOUSANDS OF INDIVIDUAL DONORS WITH AN INTEREST IN ORNITHOLOGY, AND LIFE MEMBERSHIP DUES FROM OUR 510 LIFE MEMBERS. THESE ENDOWMENT HOLDINGS CONTRIBUTE SUBSTANTIAL FUNDING EACH YEAR TO SUPPORT AOS' OPERATIONS AND PROGRAM DELIVERY THAT APPEAL TO BROAD AUDIENCES OF INDIVIDUALS AND INTERESTS. THE AOS IS A MEMBER ORGANIZATION WITH CONSISTENT MEMBER NUMBERS BETWEEN 2500 AND 3000 MEMBERS ANNUALLY, AND A ROBUST MEMBERSHIP OF 2820 IN 2022. WE ATTRACT NEW MEMBERS EACH YEAR, WITH 435 NEW MEMBERS IN 2022, 15.4% PERCENT OF OUR TOTAL 2022 MEMBERSHIP. OUR ROBUST PROGRAMS TO SUPPORT STUDENT MEMBERSHIPS ENSURE THAT WE ATTRACT NEW MEMBERS AS INDIVIDUALS BEGIN CAREERS IN THE ORNITHOLOGICAL FIELD. IN ADDITION, AOS'S ANNUAL SCIENTIFIC CONFERENCES, WHICH ATTRACT ~800 INDIVIDUALS FROM AROUND THE WORLD, ALSO ATTRACT INCREASING AMOUNTS OF PUBLIC SUPPORT AND SPONSORSHIP. IN 2022, OUR ANNUAL MEETING ATTRACTED $137,700 OF SPONSORSHIP DOLLARS FROM FEDERAL AND LOCAL GOVERNMENTS AND OTHER NON-PROFIT ORGANIZATIONS, COMPARED TO $33,250 IN 2021. IN 2022 AND 2023, THE AOS FOCUSED ON MULTIPLE PLANNING EFFORTS, THE IMPLEMENTATION OF WHICH WILL CONTINUE TO ATTRACT PUBLIC SUPPORT. IN 2021 AND 2022, THE AOS DEVELOPED A DIVERSITY, EQUITY, INCLUSION, BELONGING AND JUSTICE (DEIBJ) ACTION PLAN THAT IS NOW REFLECTED IN OUR NEW 2023 STRATEGIC PLAN. OUR DEIBJ PLAN WILL HELP TO PROVIDE A MORE INCLUSIVE AND WELCOMING COMMUNITY THAT SUPPORTS SCIENTISTS OF ALL BACKGROUNDS AND IDENTITIES. IN ADDITION TO ATTRACTING NEW MEMBERS AND INDIVIDUAL DONORS, THESE EFFORTS ALLOW US TO ATTRACT ADDITIONAL SOURCES OF GOVERNMENT SUPPORT; THE AOS WAS THE RECIPIENT OF TWO SIGNIFICANT FEDERAL SUBAWARDS IN 2022 AND 2023 AIMED AT EXPANDING SCIENTIFIC ACCESS THROUGH SUPPORT OF DIVERSE PEOPLE GROUPS. A NEW STRATEGIC INITIATIVE LAUNCHED IN LATE 2023, TO CHANGE ENGLISH COMMON NAMES OF BIRDS NAMED AFTER PEOPLE, WILL ATTRACT SIGNIFICANT SUPPORT IN 2024 AND FOR SEVERAL YEARS AFTER THAT, FROM A MORE DIVERSE SEGMENT OF THE PUBLIC. AOS GOVERNING BODY (COUNCIL) IS ELECTED BY OUR BROAD AND DIVERSE MEMBERSHIP, ACCORDING TO THE AOS'S BYLAWS. COUNCILORS ARE GENERALLY INDIVIDUALS WHO ARE EMPLOYED BY ACADEMIC INSTITUTIONS, NON-PROFIT ORGANIZATIONS, OR GOVERNMENT AGENCIES, AND THEY HAVE SPECIALIZED KNOWLEDGE AND EXPERTISE WITHIN THE FIELD OF ORNITHOLOGY. THE GOVERNING BODY REPRESENTS THE BROAD INTEREST OF OUR BROAD AND DIVERSE MEMBERSHIP. THE AOS PROVIDES SERVICES WIDELY USED BY COLLEGES, UNIVERSITIES, GOVERNMENT EMPLOYEES, AND MEMBERS OF THE GENERAL PUBLIC OR INVITES PUBLIC PARTICIPATION IN PROGRAMS AND POLICIES. THE AOS PUBLISHES TWO SCHOLARLY JOURNALS, ORNITHOLOGY AND ORNITHOLOGICAL APPLICATIONS. THESE PUBLICATIONS, RESPECTIVELY, PUBLISH ORIGINAL RESEARCH THAT TEST FUNDAMENTAL, SCIENTIFIC HYPOTHESES THROUGH ORNITHOLOGICAL STUDIES AND ADVANCE THE UNDERSTANDING OF LIVING OR EXTINCT BIRD SPECIES AND PUBLISH ORIGINAL RESEARCH, SYNTHESES, AND ASSESSMENTS FROM ALL PARTS OF THE GLOBE FOCUSING ON THE APPLICATION OF THE SCIENTIFIC THEORY, ORNITHOLOGICAL KNOWLEDGE AND METHODS TO THE CONSERVATION AND MANAGEMENT OF BIRDS, AND TO POLICY. UNIVERSITIES AND INSTITUTIONS ARE MAJOR SUBSCRIBERS OF THE JOURNALS. AFTER ONE YEAR, ALL ARTICLES ARE FREELY AVAILABLE TO THE PUBLIC. THE AOS FURTHER ENGAGES THE PUBLIC THROUGH OUR PRODUCTION OF THE CHECKLIST OF NORTH AND MIDDLE AMERICAN BIRDS, WHICH PROVIDES THE TAXONOMIC AND NOMENCLATURAL FOUNDATION FOR BIRD RESEARCH, CONSERVATION, AND EDUCATION IN NORTH AND MIDDLE AMERICA, AND THE CHECKLIST OF SOUTH AMERICAN BIRDS, WHICH SERVES A SIMILAR PURPOSE IN SOUTH AMERICA. CHECKLISTS PROVIDE THE SCIENTIFIC TAXONOMIC NAMES OF SPECIES AS WELL AS THEIR COMMON NAMES. THESE NAMES ARE USED BY MILLIONS OF PEOPLE GLOBALLY, FROM PROFESSIONAL ORNITHOLOGISTS, TO CASUAL BIRDWATCHERS, TO LAND MANAGERS, TO BOOK AUTHORS. THE AOS COUNCIL ANNOUNCED A COMMITMENT IN NOVEMBER 2023 TO CHANGE ALL ENGLISH LANGUAGE NAMES OF BIRDS WITHIN ITS GEOGRAPHIC JURISDICTION THAT ARE NAMED DIRECTLY AFTER PEOPLE, AND TO ENGAGE THE PUBLIC IN COMING UP WITH NEW, DESCRIPTIVE NAMES FOR THESE SPECIES. THIS INITIATIVE, WHICH WILL LAUNCH IN 2024, WILL ENSURE EVEN MORE BROAD AND CREATIVE PUBLIC ENGAGEMENT WITH THE AOS AND ITS PROGRAMS IN THE FUTURE. THE AOS IS THE LARGEST PROFESSIONAL ORNITHOLOGICAL SOCIETY IN THE WESTERN HEMISPHERE AND ATTRACTS A SIGNIFICANT PERCENTAGE OF US-BASED ORNITHOLOGISTS, AS WELL AS ORNITHOLOGISTS FROM ACROSS THE GLOBE. AS A MEMBER ORGANIZATION, THE AOS SEEKS TO ENROLL A SUBSTANTIAL NUMBER OF INDIVIDUALS THROUGHOUT THE ORNITHOLOGICAL COMMUNITY. OUR MEMBERSHIP RATES ARE DESIGNED TO MAKE MEMBERSHIP ACCESSIBLE TO A BROAD RANGE OF SCIENTISTS ACROSS CAREER STAGES, INSTITUTIONS, AND GEOGRAPHIES. THE AOS' GOVERNING BODY AND MEMBERSHIP COMMITTEE REGULARLY EVALUATE MEMBER BENEFITS, BARRIERS TO MEMBERSHIP AND MAKE RECOMMENDATIONS AND SUGGESTIONS FOR WAYS TO IMPROVEMENTS, WHEN DEEMED NECESSARY. |
| 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 4 | THE ORGANIZATION'S BYLAWS WERE AMENDED DURING THE YEAR TO INCLUDE THE FOLLOWING LANGUAGE: ONE ELECTIVE STUDENT COUNCILOR SHALL BE ELECTED ANNUALLY. ELECTIVE STUDENT COUNCILORS SHALL SERVE FOR TERMS OF APPROXIMATELY TWO YEARS, BEGINNING AT THE CLOSE OF THE NEXT STATED MEETING FOLLOWING THEIR ELECTION AND ENDING AT THE CLOSE OF THE SECOND STATED MEETING THEREAFTER. IF ONE OR MORE VACANCIES ARISE, A CORRESPONDING NUMBER OF ELECTIVE STUDENT COUNCILORS SHALL BE ELECTED DURING THE NEXT ELECTION TO FILL THE UNEXPIRED TERM(S). TRANSITION PROVISION. DURING THE FIRST ELECTION FOLLOWING THE 140TH STATED MEETING, A SECOND ELECTIVE STUDENT COUNCILOR SHALL ALSO BE ELECTED. THE TERM FOR THIS POSITION SHALL BE FOR APPROXIMATELY ONE YEAR, BEGINNING AT THE CLOSE OF THE 141ST STATED MEETING IN 2023 AND CONTINUING TO THE CLOSE OF THE 142ND STATED MEETING IN 2024. THIS TRANSITION PROVISION SHALL BE AUTOMATICALLY REMOVED FROM THE BYLAWS AFTER THE 142ND STATED MEETING IN 2024. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE AOS HAS MEMBERS WHO PAY ANNUAL DUES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE AOS MEMBERS ELECT A COUNCIL AND OFFICERS; COUNCIL MEETS SIX TO SEVEN TIMES A YEAR TO ADDRESS GOVERNANCE ISSUES. |
| FORM 990, PART VI, SECTION A, LINE 7B | FELLOWS, A DESIGNATED MEMBER CLASS, HAVE THE ABILITY TO VOTE AND TO APPROVE CHANGES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE AOS AUDIT COMMITTEE REVIEWS AND APPROVES THE 990 PRIOR TO SUBMISSION. THE 990 IS DISTRIBUTED TO AOS COUNCIL AND IS ALSO MADE AVAILABLE THROUGH THE SOCIETY WEBSITE, AMERICANORNITHOLOGY.ORG, AS WELL AS UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 12C | AOS OFFICERS, COUNCIL MEMBERS, AND EMPLOYEES ANNUALLY SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT AS A REQUIREMENT FOR THEIR SERVICE TO, OR EMPLOYMENT WITH, THE SOCIETY. POTENTIAL CONFLICTS ARE RECORDED AND MONITORED BY THE EXECUTIVE DIRECTOR IN CONSULTATION WITH THE SECRETARY OF THE SOCIETY. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE COMPENSATION POLICY AUTHORIZES THE EXECUTIVE COMMITTEE OF THE COUNCIL TO CONDUCT THE EXECUTIVE DIRECTOR'S ANNUAL APPRAISAL, AND TO RECOMMEND TO COUNCIL EXECUTIVE COMPENSATION AND BENEFITS. THE POLICY REQUIRES A COMPENSATION STUDY TO BE PERFORMED PERIODICALLY; A STUDY CONDUCTED IN FY2020 WAS USED TO INFORM COMPENSATION FOR 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND ON THE WEBSITE. |
| Software ID: | |
| Software Version: |