TY 2023 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JEFFERY MAKI......................................................................
CHAIR

6.00
.................

(2) CASPER DIETRICH......................................................................
VICE-CHAIR

1.00
.................

(3) JOSHUA KIM......................................................................
SECRETARY

5.00
.................

(4) JAKE JOO......................................................................
TREASURER

3.00
.................

(5) NIKHIL ANGRA......................................................................
DIRECTOR

1.50
.................

(6) VIKAS GUPTA......................................................................
DIRECTOR

1.50
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

MELISSA KALLOS,
163 LLEWELLYN AVENUE
CAMPBELL,CA95008

MARKETING

208,804

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

ADVANCED PHOTONICS COALITION
C/O VITAL TECHNICAL MARKETING INC

Employer identification number

47-4920301

Return Reference	Explanation
FORM 990, PAGE 1, PART I, LINE 6	OFFICERS AND BOARD OF DIRECTORS
FORM 990, PAGE 6, PART VI, LINE 6	APC HAS 2 CLASSES OF MEMBERSHIP: STEERING MEMBERS AND ASSOCIATE MEMBERS. MEMBERS MAY BE DOMESTIC OR FOREIGN, NON-PROFIT, GENERAL OR LIMITED PARTNERSHIPS, LLCS, ASSOCIATIONS, AND OTHER ENTITIES. STEERING MEMBERS AND ASSOCIATE MEMBERS MUST HAVE A DEMONSTRATABLE INTEREST IN THE DEVELOPMENT, MANUFACTURE, INTEGRATION, OR USE OF OPTICAL INTERCONNECTS OR OPTICAL SUBASSEMBLIES.
FORM 990, PAGE 6, PART VI, LINE 7A	STEERING BOARD MEMBERS HAVE VOTING RIGHTS ON ALL MATTERS REGARDING MEMBERSHIP. ASSOCIATE BOARD MEMBERS HAVE RIGHTS ON ITEMS SPECIFICALLY SET FORTH IN THE BYLAWS.
FORM 990, PAGE 6, PART VI, LINE 11B	APC'S DRAFT FORM 990 WAS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND FEEDBACK. THE TREASURER THEN SIGNED THE FORM AFTER AGREEMENT.
FORM 990, PAGE 6, PART VI, LINE 12C	THE POLICY APPLIES TO ANY DIRECTOR OR OFFICER OF THE ORGANIZATION OR MEMBER OF ANY COMMITTEE OF THE ORGANIZATION'S BOARD OF DIRECTORS THAT HAS AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS, AND THOSE EMPLOYEES OF THE ORGANIZATION, IF ANY, WHO MAY BE DESIGNATED BY THE PRESIDENT OF THE ORGANIZATION. EACH PERSON COVERED BY THE POLICY COMPLETES AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. THEY MUST ALSO DISCLOSE ALL ACTUAL AND POTENTIAL CONFLICTS BOTH IN THE ANNUAL QUESTIONNAIRE AND AS THEY ARISE DURING THE TIME HE OR SHE IS COVERED BY THE POLICY. IF THERE IS A CONFLICT OF INTEREST THE INTERESTED PERSON MUST RECUSE HIMSELF/HERSELF FROM VOTING ON ANY TRANSACTION OR ARRANGEMENT IN WHICH HE/SHE HAS A POTENTIAL OR ACTUAL CONFLICT OF INTERREST, AND WILL NOT BE PRESENT WHEN ANY SUCH VOTE IS TAKEN. THE PRESIDENT DISCLOSES TO THE BOARD OF DIRECTORS ALL CONFLICTS OF INTEREST REPORTED TO HIM OR HER. THE BOARD OF DIRECTORS EVALUATE THE DISCLOSURES TO DETERMINE WHETHER THEY INVOLVE ACTUAL CONFLICTS OF INTEREST AND MAY ATTEMPT TO DEVELOP ALTERNATIVES TO REMOVE THE CONFLICT FROM THE SITUATION.
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE ON ITS WEBSITE. THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	MARKETING 204,996 0 0 TECHNICAL SUPPORT 8,268 0 0 TOTAL 213,264 0 0

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO DEVELOP SPECIFICATIONS AND ENABLE MARKET ADOPTION FOR DEVELOPMENT, MANUFACTURING, AND INTEGRATION USING OPTICAL INTERCONNECT AND OPTICAL SUBASSEMBLIES IN NETWORK EQUIPMENT.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	6
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	6
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	402,102	253,490
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....		0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,700	1,104
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	403,802	254,594
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	512,171	346,974
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	512,171	346,974
19	Revenue less expenses. Subtract line 18 from line 12.......	-108,369	-92,380
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	120,486	28,106
21	Total liabilities (Part X, line 26).............		0
22	Net assets or fund balances. Subtract line 21 from line 20.....	120,486	28,106

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	WORKING TOWARDS CREATING A PROTOTYPE AND EVENTUAL SPECIFICATION (MWIS WG).

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	MEMBERSHIP DUES	541519	238,490	238,490
b	EVENT REVENUE	541519	15,000	15,000
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		253,490

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a	OTHER REVENUE		541519	1,104	1,104
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			1,104
12	Total revenue. See instructions.....			254,594	254,594

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......	84,920
b	Legal .........	1,778
c	Accounting ...........	4,007
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	213,264
12	Advertising and promotion ....
13	Office expenses .......	1,104
14	Information technology ......	3,940
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	36,864
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	1,097
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	346,974	0	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		120,486	1	28,106
2	Savings and temporary cash investments .........			2
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............			4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......			9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		120,486	16	28,106

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds	120,486	31	28,106
32	Total net assets or fund balances ...........	120,486	32	28,106
33	Total liabilities and net assets/fund balances ........	120,486	33	28,106

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
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