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)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,542,063 | 2,160,733 | 1,840,118 | 1,224,210 | 2,298,002 | 9,065,126 |
| 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 | 31,730 | 44,115 | 26,884 | 34,703 | 33,436 | 170,868 |
| 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 | 1,573,793 | 2,204,848 | 1,867,002 | 1,258,913 | 2,331,438 | 9,235,994 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 2,442 | 4,974 | 2,854 | 3,581 | 13,851 | |
| 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.. | 2,442 | 4,974 | 2,854 | 3,581 | 13,851 | |
| 8 | Public support. (Subtract line 7c from line 6.) | 9,222,143 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,573,793 | 2,204,848 | 1,867,002 | 1,258,913 | 2,331,438 | 9,235,994 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 669,647 | 634,680 | 970,386 | 698,997 | 713,922 | 3,687,632 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 457,212 | 457,212 | ||||
| c | Add lines 10a and 10b. | 669,647 | 634,680 | 970,386 | 1,156,209 | 713,922 | 4,144,844 |
| 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.) .. | 5,849 | 461 | 254,901 | 1,014 | 1,488 | 263,713 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 2,249,289 | 2,839,989 | 3,092,289 | 2,416,136 | 3,046,848 | 13,644,551 |
| 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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS - 2019 AMOUNT: $ 2,184. 2020 AMOUNT: $ 461. 2021 AMOUNT: $ 2,749. 2022 AMOUNT: $ 1,014. 2023 AMOUNT: $ 1,488. ELECTRONIC NEWSLETTER - 2019 AMOUNT: $ 3,665. EMPLOYEE RETENTION CREDIT - 2021 AMOUNT: $ 252,152. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 2 | IN 2023-24, WE OFFERED A MONTHLY, VIRTUAL STUDY GROUP FOR CANDIDATES FOR THE SERVICE PLAYING CERTIFICATE. WE ALSO OFFERED A SERIES OF UPPER LEVEL EXAM PREPARATION WEBINARS IN THE SPRING. |
| FORM 990, PART III, LINE 3 | THE AGO DISCONTINUED ITS COMMITTEE ON CONTINUING PROFESSIONAL EDUCATION AND REASSIGNED ITS WORK TO A NEW COMMITTEE ON EDUCATIONAL PROGRAMMING. THE ORGAN SCHOLAR PROGRAM WAS REMOVED FROM THE AGO YOUNG ORGANISTS BUDGET AND GIVEN ITS OWN TWO BUDGET LINES. THE WORK OF THE CERTIFICATION PROGRAM ADVISOR WAS MANAGED BY A VOLUNTEER FOLLOWING THE UNTIMELY DEATH OF THE INCUMBENT. THE POSITION OF DISTRICT CONVENER WAS DISCONTINUED. |
| PART III - LINE 4A | PERSONNEL COSTS: THE AGO HEADQUARTERS STAFF OF 14 PROVIDES ESSENTIAL SUPPORT TO ALL PROGRAMS OF THE NATIONAL ORGANIZATION, AS WELL AS OVER 250 CHAPTERS AND MORE THAN 11,000 MEMBERS AND SUBSCRIBERS THROUGHOUT THE U.S. AND INTERNATIONALLY. THE STAFF EDIT AND PUBLISH THE AMERICAN ORGANIST MAGAZINE, BOTH IN PRINT AND ONLINE; PUBLISH A MONTHLY E-NEWSLETTER DISSEMINATED TO ALL MEMBERS AND A SEPARATE E-NEWSLETTER FOR CHAPTER LEADERS; AND SUPPORT ONGOING STRATEGIC PLANNING ACTIVITIES YEAR-ROUND. STAFF ALSO OVERSEE AND MANAGE OPERATIONS FOR A FIVE-TIER CERTIFICATION PROGRAM; SIX SCHOLARSHIP PROGRAMS; THREE PERFORMANCE COMPETITIONS; FIVE COMPOSITION COMPETITIONS INCLUDING A STUDENT COMMISSIONING PROJECT; THE WORLD'S MOST EXTENSIVE AND WIDELY USED ONLINE JOB BOARD FOR ORGANISTS; A WEBSITE DESCRIBING ALL PROGRAM SERVICES; AN ACTIVE PRESENCE ON SEVERAL SOCIAL MEDIA PLATFORMS; PERIODIC WEBINARS; A COMPREHENSIVE LISTING OF INSTITUTIONS OF HIGHER LEARNING THAT CONFER DEGREES IN ORGAN STUDIES AND ORGAN PERFORMANCE; A DIVERSIFIED FUNDRAISING PROGRAM; THE WORK OF MORE THAN 20 COMMITTEES; A $3 MILLION BUDGET; AND ASSORTED MEMBER SERVICES PROVIDING CAREER DEVELOPMENT AND SUPPORT. |
| PART III - LINE 4B | COMPETITIONS AND CONVENTIONS. THE AMERICAN GUILD OF ORGANISTS MANAGES A ROBUST PROGRAM OF COMPETITIONS, CONVENTIONS, AND SCHOLARSHIP PROGRAMS. OUR EIGHT COMPETITION PROGRAMS INCLUDE THREE IN PERFORMANCE (NYACOP, NCOI, AND RCYO) AND FIVE IN COMPOSITION (AGO/ECS AWARD IN CHORAL COMPOSITION; AGO/MARILYN MASON AWARD IN ORGAN COMPOSITION; POGORZELSKI-YANKEE ANNUAL COMPETITION, WOMAN COMPOSER SUNDAY, AND THE STUDENT COMMISSIONING PROJECT.) WE CONDUCT UP TO THREE MEDIUM-SIZED CONVENTIONS IN ODD-NUMBERED YEARS AND A LARGE NATIONAL CONVENTION IN EVEN-NUMBERED YEARS. THE 2024 NATIONAL CONVENTION IN SAN FRANCISCO HAD AN ATTENDANCE OF APPROXIMATELY 1,000 REGISTRANTS. NATIONAL CONVENTIONS INCLUDE WORLD PREMIERE PERFORMANCE OF ORGAN AND CHORAL MUSIC, FINAL ROUNDS OF PERFORMANCE COMPETITIONS, AS MANY AS 20 RECITALS BY LEADING CONCERT ARTISTS, 50 OR MORE WORKSHOPS, AND AN EXHIBIT HALL WITH DOZENS OF EXHIBITORS. THE SIX AGO SCHOLARSHIP PROGRAMS INCLUDE THE POGORZELSKI-YANKEE UNDERGRADUATE SCHOLARSHIPS; THE POGORZELSKI-YANKEE ORGAN SCHOLAR PROGRAM FOR A STUDENT WITH AN UNDERGRADUATE DEGREE; SALISBURY SCHOLARSHIPS FOR STUDENTS ENROLLED IN MASTER'S OR DOCTORAL DEGREES IN SACRED MUSIC; SCHOLARSHIPS FOR APPROXIMATELY A DOZEN OR MORE PIPE ORGAN ENCOUNTERS STUDENTS, AND TWO SCHOLARSHIP PROGRAMS, THE ANDERSON AND HOUSTON SCHOLARSHIPS, FOR STUDENTS AND YOUNG PROFESSIONALS ATTENDING NATIONAL AGO CONVENTIONS. |
| FORM 990, PART VI, SECTION A, LINE 4 | AS A RESULT OF OUR STRATEGIC PLANNING PROCESS, THE AGO CHANGED ITS BY-LAWS IN APRIL 2024 TO ADDRESS CHANGES IN ITS NOMINATION AND ELECTION PROCESSES AS WELL AS ITS GOVERNANCE STRUCTURE. BEGINNING IN 2025, THE AGO WILL HAVE ANNUAL (RATHER THAN BIENNIAL) ELECTIONS WITH THREE NATIONAL COUNCIL POSITIONS, ELECTED BY THE FULL MEMBERSHIP, UP FOR ELECTION EACH YEAR. COUNCIL MEMBERS WILL SERVE A MAXIMUM OF THREE TERMS. NEW TERM LIMITS WERE ESTABLISHED. COUNCILLORS MAY SERVE TWO CONSECUTIVE THREE-YEAR TERMS WITH THE OPTION OF A THIRD THREE-YEAR TERM IF THE COUNCILLOR CHANGES POSITION FOR A POSSIBLE TOTAL OF NINE CONSECUTIVE YEARS ON COUNCIL. THE NATIONAL NOMINATING COMMITTEE SHALL NOMINATE ONE OR TWO CANDIDATES FOR EACH POSITION ON THE NATIONAL COUNCIL TO BE ELECTED BY THE FULL MEMBERSHIP AND FOR EACH REGIONAL AMBASSADOR POSITION. EFFECTIVE IN JULY 2026, THE NAMES OF NATIONAL COUNCILLORS FOR MEMBERSHIP, EDUCATION, AND CONVENTIONS WILL BE CHANGED TO NATIONAL COUNCIL MEMBERS-AT-LARGE. THE TITLE OF REGIONAL COUNCILLOR WAS CHANGED TO REGIONAL AMBASSADOR. COUNCIL REMOVED STIPULATIONS FOR SPECIFIC PORTFOLIOS FROM THE VICE PRESIDENT, SECRETARY, AND TREASURER. THE REFERENCE TO NATIONAL SUBSCRIBING MEMBERS WAS REMOVED FROM THE BYLAWS ALONG WITH REFERENCES TO DISTRICT CONVENERS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE AGO IS A VOLUNTARY MEMBERSHIP ASSOCIATION WITH APPROXIMATELY 11,000 DUES PAYING, VOTING MEMBERS. ALL OF THESE MEMBERS ARE ELIGIBLE TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE AS THEY CAN ALL BE ELECTED TO SERVE ON OUR GOVERNING BOARD WHICH IS KNOWN AS OUR NATIONAL COUNCIL. ACADEMIC MEMBERS HAVE EARNED ACADEMIC CERTIFICATION. OTHER CLASSES OF MEMBERS INCLUDE "REGULAR," "SPECIAL, AND "YOUNG ORGANIST." |
| FORM 990, PART VI, SECTION A, LINE 7A | THE NATIONAL COUNCIL IS ELECTED BIENNIALLY BY THE VOTING MEMBERS OF THE AGO. |
| FORM 990, PART VI, SECTION A, LINE 7B | IF ANY BY-LAW REGULATING THE NUMBER OF MEMBERS OR METHOD OF ELECTING THE NATIONAL COUNCIL IS ADOPTED, AMENDED, OR REPEALED BY THE NATIONAL COUNCIL, SUCH BY-LAWS MUST BE APPROVED BY VOTE OF THE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | MANAGEMENT REVIEWED THE 990 PRIOR TO FILING. IT IS AVAILABLE TO ALL OF THE ORGANIZATION'S OFFICERS, DIRECTORS, AND VOTING MEMBERS UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 12C | ONCE PER YEAR ALL MEMBERS OF THE NATIONAL COUNCIL ALONG WITH THE EXECUTIVE DIRECTOR, EDITOR AND DIRECTOR OF DEVELOPMENT ARE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO CERTIFY THEIR COMPLIANCE DURING THE FISCAL YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE AGO'S VOLUNTEER EXECUTIVE COMMITTEE STUDIES COMPARABLE DATA AND DELIBERATES THOROUGHLY ON THE EXECUTIVE DIRECTOR SALARY. ALTHOUGH THERE ARE NO COMPENSATED OFFICERS, COMPARABILITY DATA ARE STUDIED FOR ALL STAFF. |
| FORM 990, PART VI, SECTION C, LINE 19 | AGO MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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