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.") . | 8,703,271 | 8,272,579 | 8,240,056 | 8,265,440 | 10,212,984 | 43,694,330 |
| 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 | 68,981,621 | 58,233,438 | 40,904,366 | 49,999,397 | 68,114,568 | 286,233,390 |
| 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 | 77,684,892 | 66,506,017 | 49,144,422 | 58,264,837 | 78,327,552 | 329,927,720 |
| 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.) | 329,927,720 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 77,684,892 | 66,506,017 | 49,144,422 | 58,264,837 | 78,327,552 | 329,927,720 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 3,478,347 | 3,000,385 | 3,577,136 | 3,392,291 | 3,989,770 | 17,437,929 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 3,478,347 | 3,000,385 | 3,577,136 | 3,392,291 | 3,989,770 | 17,437,929 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 1,282,950 | 1,303,427 | 899,802 | 1,002,380 | 1,012,783 | 5,501,342 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 706,032 | 42,539 | 1,401,701 | 140,600 | 37,902 | 2,328,774 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 83,152,221 | 70,852,368 | 55,023,061 | 62,800,108 | 83,368,007 | 355,195,765 |
| 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 |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | PUBLICATIONS - 2018 AMOUNT: $ 22,292. 2019 AMOUNT: $ 12,524. MISCELLANEOUS INCOME - 2018 AMOUNT: $ 683,740. 2019 AMOUNT: $ 30,015. 2020 AMOUNT: $ 401,701. 2021 AMOUNT: $ 88,106. 2022 AMOUNT: $ 37,902. LEGAL SETTLEMENT - 2020 AMOUNT: $ 1,000,000. VAT TAX REFUNDS - 2021 AMOUNT: $ 52,494. |
| 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 III, LINE 1 | THE ASSOCIATION IS AN INTERNATIONAL SCIENTIFIC AND EDUCATIONAL ORGANIZATION DEDICATED TO ADVANCING THE ART, SCIENCE, ENGINEERING, AND APPLICATION OF INFORMATION TECHNOLOGY, SERVING BOTH PROFESSIONAL AND PUBLIC INTERESTS BY FOSTERING THE OPEN INTERCHANGE OF INFORMATION AND BY PROMOTING THE HIGHEST PROFESSIONAL AND ETHICAL STANDARDS. ACM BRINGS TOGETHER COMPUTING EDUCATORS, RESEARCHERS, AND PROFESSIONALS TO INSPIRE DIALOGUE, SHARE RESOURCES, AND ADDRESS THE FIELD'S CHALLENGES. AS THE WORLD'S LARGEST COMPUTING SOCIETY, ACM STRENGTHENS THE PROFESSION'S COLLECTIVE VOICE THROUGH STRONG LEADERSHIP, PROMOTION OF THE HIGHEST STANDARDS, AND RECOGNITION OF TECHNICAL EXCELLENCE. ACM SUPPORTS THE PROFESSIONAL GROWTH OF ITS MEMBERS BY PROVIDING OPPORTUNITIES FOR LIFELONG LEARNING, CAREER DEVELOPMENT, AND PROFESSIONAL NETWORKING. FOUNDED AT THE DAWN OF THE COMPUTER AGE, ACM'S REACH EXTENDS TO EVERY PART OF THE GLOBE, WITH MORE THAN HALF OF ITS MORE THAN 100,000 MEMBERS RESIDING OUTSIDE THE U.S. ITS GROWING MEMBERSHIP HAS LED TO COUNCILS IN EUROPE, INDIA, AND CHINA, FOSTERING NETWORKING OPPORTUNITIES THAT STRENGTHEN TIES WITHIN AND ACROSS COUNTRIES AND TECHNICAL COMMUNITIES. THEIR ACTIONS ENHANCE ACM'S ABILITY TO RAISE AWARENESS OF COMPUTING'S IMPORTANT TECHNICAL, EDUCATIONAL, AND SOCIAL ISSUES AROUND THE WORLD. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION'S BYLAWS CREATES VARIOUS DIFFERENT CLASSES OF MEMBERS AS FOLLOWS: (1) PROFESSIONAL MEMBERS - INDIVIDUALS EMPLOYED IN THE COMPUTING FIELD OR IN A COMPUTING RELATED FIELD SUCH AS A COLLEGE PROFESSOR TEACHING COMPUTER SCIENCE OR SOFTWARE ENGINEER. PROFESSIONAL MEMBERS HAVE FULL VOTING RIGHTS TO ELECT MEMBERS TO THE ASSOCIATION'S GOVERNING BODY. PROFESSIONAL MEMBERS MAY ALSO HOLD OFFICE AT THE ASSOCIATION. (2) INSTITUTIONAL MEMBERS - INSTITUTIONAL MEMBERS PAY ANNUAL DUES AND RECEIVE ASSOCIATION PUBLICATIONS; THESE MEMBERS MAY NOMINATE ONE PERSON TO BECOME A MEMBER. (3) STUDENT MEMBERS - BOTH UNDERGRADUATE AND GRADUATE STUDENTS SEEKING AN EDUCATION IN A COMPUTING SCIENCE FIELD. STUDENT MEMBERS HAVE NO VOTING RIGHTS AND MAY NOT HOLD OFFICE. (4) AFFILIATE MEMBERS - AFFILIATE MEMBERS PAY ANNUAL DUES TO AN ACM UNIT (SPECIAL INTEREST GROUP OR CHAPTER). AFFILIATE MEMBERS DO NOT HAVE VOTING RIGHTS OR THE RIGHT TO HOLD OFFICE. |
| FORM 990, PART VI, SECTION A, LINE 7A | ARTICLE 7 OF THE CONSTITUTION ELECTIONS THE PRESIDENT, VICE-PRESIDENT, SECRETARY/TREASURER AND AS MANY MEMBERS-AT-LARGE AS ARE REQUIRED TO FILL VACANCIES FOR THE MEMBERS-AT-LARGE ON THE COUNCIL AS PROVIDED IN ARTICLE 6, SECTION 1 AND ARTICLE 8, SECTION 1 OF THE CONSTITUTION, SHALL BE ELECTED AS OF JUNE 30 IN EACH EVEN-NUMBERED YEAR BY THE MEMBERS OF THE ASSOCIATION. THE CONSTITUENCY ELIGIBLE TO VOTE FOR OTHER MEMBERS OF COUNCIL SHALL BE DEFINED IN THE BYLAWS. BALLOTING SHALL BE CONDUCTED AND RECORDED AS PROVIDED IN THE BYLAWS. NO PERSON MAY HOLD TWO COUNCIL POSITIONS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS OF THE ASSOCIATION MUST RATIFY ANY CHANGES TO THE ACM CONSTITUTION WITH A TWO THIRDS MAJORITY VOTE OF THE BALLOTS SUBMITTED AND THOSE BALLOTS MUST COMPRISE AT LEAST 10% OF THE ELIGIBLE VOTING MEMBERS. FORM 990, PART VI, SECTION B, LINE 10A: THE ASSOCIATION IS AFFILIATED WITH INDEPENDENT LOCAL CHAPTERS, WHICH ARE COMPRISED OF APPROXIMATELY 1,000 PROFESSIONAL CHAPTERS, STUDENT CHAPTERS AND LOCAL SIGS WORLDWIDE, 38% OF WHICH ARE OUTSIDE THE UNITED STATES OF AMERICA, THAT SERVE GIVEN LOCALITIES. RESPONSIBILITY FOR COLLECTING, HOLDING AND DISBURSING FUNDS IS DELEGATED TO EACH CHAPTER. THE ASSOCIATION DOES NOT HAVE ANY ECONOMIC INTEREST OR CONTROL OVER THESE LOCAL CHAPTERS; THUS, THEIR FINANCIAL INFORMATION IS NOT INCLUDED WITHIN THIS 990. ACM'S LOCAL CHAPTERS FILE A SEPARATE GROUP RETURN FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ASSOCIATION'S FORM 990 IS PREPARED BY A NATIONALLY RECOGNIZED INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE ASSOCIATION'S FINANCE DEPARTMENT. THE FORM 990 IS PROVIDED TO ACM'S COUNCIL OF OFFICERS AND COUNCIL MEMBERS FOR THEIR REVIEW AND COMMENT IN ADVANCE OF ITS FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ASSOCIATION REQUIRES ALL OFFICERS AND DIRECTORS TO SIGN A DECLARATION ANNUALLY TO ATTEST TO THE FACT THAT THEY HAVE READ THE CONFLICT OF INTEREST POLICY, DECLARE THAT THEY ARE NOT AWARE OF ANY CONFLICTS OF INTEREST AND THAT THEY ARE REQUIRED TO REPORT ANY CONFLICTS OF INTEREST. IN ADDITION, STAFF AND VOLUNTEER LEADERS INVOLVED WITH THE DAY TO DAY OPERATIONS OF PUBLICATIONS, SPECIAL INTEREST GROUPS, CHAPTERS AND CONFERENCES MONITOR THESE ACTIVITIES CONSTANTLY TO ENSURE COMPLIANCE WITH OUR PRIMARY PURPOSE AND INCLUDES REPORTING OF ANY POTENTIAL CONFLICTS OF INTEREST. ANY POTENTIAL CONFLICTS ARE DEALT WITH THROUGH THE ACTIVITIES GOVERNING AUTHORITY AND THE INDIVIDUALS INVOLVED. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION COMMITTEE IS COMPRISED OF THE PRESIDENT, VICE PRESIDENT, AND PAST-PRESIDENT. THEY ARE ALL MEMBERS OF ACM'S GOVERNING BODY THE ACM COUNCIL AND ARE ELECTED BY ACM'S PROFESSIONAL MEMBERS. THE HR ADMINISTRATOR AT ACM PROVIDES THE COMMITTEE WITH DATA FOR SALARIES AND COMPENSATION FOR CEO'S OF COMPARABLE ORGANIZATIONS. THIS INFORMATION IS PROVIDED TO THE HR ADMINISTRATOR BY THIRD PARTY AGENCIES AND IS DERIVED FROM COMPENSATION SURVEYS AND INFORMATION GARNERED FROM FORM 990 RETURNS OF OTHER ORGANIZATIONS. THE COMMITTEE, WITH THE SURVEY AND COMPARABLE DATA IN HAND, MAKES A DECISION ON COMPENSATION FOR THE CEO BASED UPON MEASURABLE GOALS ESTABLISHED THE PREVIOUS YEAR FOR THE CEO AND THE CEO'S ACCOMPLISHMENTS FOR THAT YEAR. THE COMPENSATION COMMITTEE ALSO PROVIDES THE AVERAGE MERIT INCREASE PERCENTAGE RECOMMENDATION TO COUNCIL THAT WILL BE USED IN THE ACM BUDGET THAT BECOMES THE BASIS FOR PERFORMANCE REVIEW EVALUATIONS FOR ALL OTHER STAFF. THE HR ADMINISTRATOR PROVIDES COMPENSATION DATA FOR COMPARABLE ORGANIZATIONS AND ORGANIZATIONS IN ACM'S REGION FROM THIRD PARTY AGENCIES TO THE COMMITTEE TO EVALUATE IN ORDER TO MAKE ITS DECISION ON THE RECOMMENDATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION'S FORM 990 IS MADE AVAILABLE ON PUBLICLY ACCESSIBLE WEBSITES SUCH AS GUIDESTAR AND PROPUBLICA; ACM ALSO MAKES THE FORM 990 AVAILABLE AT ITS PLACE OF BUSINESS (UPON REQUEST). THE ASSOCIATION'S CONSTITUTION, BYLAWS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND AT MANAGEMENT'S DISCRETION. |
| FORM 990, PART VII, SECTION A: | DIGITAL LIBRARY BOARD CHAIR, JACK DAVIDSON, AND PRESIDENT, YANNIS IOANNIDIS, ARE NON-VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR MOST BOARD MATTERS; HOWEVER, THE PRESIDENT IS AUTHORIZED TO CAST THE DECIDING VOTE IN THOSE RARE INSTANCES WHERE THE BOARD IS DEADLOCKED IN ITS VOTE. |
| FORM 990, PART IX: | THE ASSOCIATION IDENTIFIED $37,073,942 IN CONFERENCE EXPENSES IN FISCAL YEAR 2023, BUT THIS DOES NOT REPRESENT TOTAL CONFERENCE EXPENSE COSTS, BECAUSE CERTAIN EXPENDITURES, SUCH AS SALARIES AND GRANTS/CONTRIBUTIONS ARE REPORTED ON THEIR RESPECTIVE PART IX FUNCTIONAL EXPENSE LINES. SALARIES ARE REPORTED ON PART IX, LINE 7 AND GRANTS ON PART IX, LINE 1. THE ASSOCIATION, LIKEWISE, IDENTIFIES CERTAIN EXPENDITURES AS PUBLICATION COSTS ON LINES 24(A) AND 24(B), BUT THIS DOES NOT REPRESENT TOTAL PUBLICATION COSTS, BECAUSE THE SALARIES AND WAGES OF THOSE INDIVIDUALS WHO DEDICATE THEIR TIME TO PUBLISHING ACTIVITIES IS REPORTED ON PART IX, LINE 7. |
| FORM 990, PART XI, LINE 9: | LOSS ON CURRENCY CONVERSION -45,636. WRITE-OFF OF UNCOLLECTIBLE PLEDGE -4,368. |
| Software ID: | |
| Software Version: |