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)
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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)
![]() |
(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.") . | 777,017 | 1,147,222 | 1,221,716 | 954,421 | 1,190,546 | 5,290,922 |
| 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 | 930,846 | 1,211,309 | 837,028 | 923,411 | 833,633 | 4,736,227 |
| 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 | 1,707,863 | 2,358,531 | 2,058,744 | 1,877,832 | 2,024,179 | 10,027,149 |
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 10,027,149 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,707,863 | 2,358,531 | 2,058,744 | 1,877,832 | 2,024,179 | 10,027,149 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 470,270 | 460,445 | 547,719 | 596,125 | 129,963 | 2,204,522 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 470,270 | 460,445 | 547,719 | 596,125 | 129,963 | 2,204,522 |
| 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.) .. | 14,247 | 9,000 | 31,973 | 14,590 | 85,581 | 155,391 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 2,192,380 | 2,827,976 | 2,638,436 | 2,488,547 | 2,239,723 | 12,387,062 |
| 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 |
|---|---|
| Form 990, Part VI, Section A, line 4 | The Governing Board of TOS is comprised of the President, Immediate Past President, President-Elect, Vice-President, and Secretary/Treasurer (comprising the Executive Committee), three (3) at-large members and seven (7) members. The Chief Executive Officer shall be an ex-officio, non-voting member of the Governing Board. The Obesity Society Governing Board shall determine the policies of the Society and shall manage, supervise, and control its business, property, and affairs including establishment of its budget, raising, and disbursing of funds, and the adoption of rules and regulations for the conduct of business consistent with the Society's purposes and Strategic Plan. The Governing Board will be responsible for setting the requirements for all membership classes as well as the benefits accorded to each. The Governing Board shall establish the rates for annual member dues, as well as the amount of member discounts for registration fees for the annual meeting and other programming offered by the Society. The President, President-Elect, Vice-President, Secretary/Treasurer, Immediate Past-President, and CEO, the latter serving ex-officio and without vote, shall constitute the Executive Committee and act as Officers of the Society. The Executive Committee shall have the powers of the Governing Board as indicated above and is authorized to act between Governing Board meetings, provided however, the Executive Committee may not diminish the authority of the Board and all acts of the Executive Committee shall be reported to the Board at subsequent meetings and ratified by the Governing Board. |
| Form 990, Part VI, Section A, line 6 | The Organization has 5 classes of individual memberships, all of which are based on receipt of annual dues. These include the following classes: 1. Regular members - open to all individuals with a demonstrated professional interest in obesity. 2. Associate members - open to individuals with a professional interest in obesity regardless of career stage, but who are not currently interested in becoming a full member of the Society and who are not eligible for the other classes of membership. However, an Associate member can upgrade their membership by renewing at the Regular Member level; 3. Post-Graduate Trainee - open to individuals who are actively involved in a post graduate training program (e.g., postdoctoral fellows, medical residents, and clinicians-in-training) with a professional interest in obesity. These memebers are eligible for TOS Awards and Grants. 4. Student members - open to individuals with a professional interest in obesity who are actively enrolled in a degree granting program. These individuals must be actively enrolled in a degree granting program and cannot vote or hold office; 5. Emeritus members - open to individuals who are retired but who are interested in maintaining their affiliation with the Society and whose membership has been in good standing for at least five (5) years prior to transitioning to Emeritus status |
| Form 990, Part VI, Section A, line 7a | The Nominations Board shall be chaired by the Immediate Past-President and consist of six additional members elected by the membership. The Nominations Board is charged with the vetting of all potential candidates for all elected offices in the Society and for overseeing and certifying all election results. Each elected member shall serve for two years with terms staggered in their start year to three per year. The general Membership along with the Governing Board may nominate members for the Nominations Board. The Nominations Board shall propose and certify at least two nominations each for the offices of Vice-President, and Secretary/Treasurer, and for each open member seat on the Governing Board. Names of individuals may also be proposed from the membership for consideration and review by the Nominations Board. All nominees must be Regular Members in good standing with the Society. Nominees for Secretary/Treasurer must possess sufficient financial expertise to serve in the role as demonstrated by previous service as Chair of the TOS Finance or Audit Committees, or equivalent positions in another professional organization. If two qualified candidates for the position of Secretary/Treasurer are not available to be nominated, there are two options: (1) extend the sitting Treasurer's term or (2) one candidate may run unopposed. A ballot listing the nominees certified by the Nominations Board for each open position will be sent to all Regular and Emeritus Members. The individual receiving the most votes will be elected to the office under consideration. In the event of a tie vote, the Governing Board shall decide the election. |
| Form 990, Part VI, Section A, line 7b | The Board, at any regular or special meeting thereof, may recommend the repeal, the adoption, or amendment of the Bylaws of the Society. If submitted in a petition containing signatures from 10% of the active eligible membership(i.e., Regular and Emeritus members) amendments to the Bylaws must be submitted to all Regular and Emeritus Members for a vote. Proposed amendments to the Bylaws from the membership must be sent to the National Office at least six months in advance of voting. Proposed changes will be sent to each Regular and Emeritus Member at least thirty (30) days before voting is closed. Eligible Members shall vote, with "two-thirds" votes cast being required for passage of the proposed changes. The National Office shall maintain all official records, archives, and historical material. All records of all committees (including deliberations, minutes, reports, etc.) shall be regularly forwarded by the committee chairman to the National Office for indexing, retention, and security. |
| Form 990, Part VI, Section B, line 11b | A copy of Form 990s are available for review upon request. |
| Form 990, Part VI, Section B, line 12c | TOS has a written policy requiring those in leadership positions to disclose any potential conflicts of interest (COI) and requires that all individuals in elected leadership positions update those disclosures on an annual basis during their term of office. Should a concern arise regarding unresolved COI the situation will be referred to the TOS Ethics Committee for adjudication. If the Ethics Committee determines that corrective measures are needed, they will apprise the Executive Committee (EC) and provide a recommendation regarding what would constitute an appropriate corrective action. The Executive Committee will then finalize the decision and implement the actions to correct the situation in an expedient and transparent manner. |
| Form 990, Part VI, Section B, line 15 | Independent members of the governing body review of comparable salaries based on ASAE guides and other similar salary guides. The process is documented in the minutes of the Council. This was last performed in 2018. |
| Form 990, Part VI, Section C, line 18 | All documents are available for public inspection upon request. |
| Form 990, Part VI, Section C, line 19 | The Organization's conflict of interest policy is available on its website. |
| Form 990, Part IX, line 11g | Obesity Medicine Fellowship: Program service expenses 15,176. Management and general expenses 389. Fundraising expenses 0. Total expenses 15,565. Obesity Week Activities: Program service expenses 24,381. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,381. Scientific Activities: Program service expenses 500,398. Management and general expenses 0. Fundraising expenses 0. Total expenses 500,398. |
| Form 990, Part XII, Line 2c: | The Governing Board of TOS is comprised of the President, Immediate Past President, President-Elect, Vice-President, and Secretary/Treasurer (comprising the Executive Committee), three (3) at-large members and seven (7) members. The Chief Executive Officer shall be an ex-officio, non-voting member of the Governing Board. The Obesity Society Governing Board shall determine the policies of the Society and shall manage, supervise, and control its business, property, and affairs including establishment of its budget, raising, and disbursing of funds, and the adoption of rules and regulations for the conduct of business consistent with the Society's purposes and Strategic Plan. The Governing Board will be responsible for setting the requirements for all membership classes as well as the benefits accorded to each. The Governing Board shall establish the rates for annual member dues, as well as the amount of member discounts for registration fees for the annual meeting and other programming offered by the Society. The President, President-Elect, Vice-President, Secretary/Treasurer, Immediate Past-President, and CEO, the latter serving ex-officio and without vote, shall constitute the Executive Committee and act as Officers of the Society. The Executive Committee shall have the powers of the Governing Board as indicated above and is authorized to act between Governing Board meetings, provided however, the Executive Committee may not diminish the authority of the Board and all acts of the Executive Committee shall be reported to the Board at subsequent meetings and ratified by the Governing Board. |
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| Software Version: |