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) 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.") . | 734,766 | 1,294,603 | 1,486,520 | 1,365,894 | 1,378,238 | 6,260,021 |
| 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 | 2,960,135 | 3,266,641 | 3,407,508 | 3,537,849 | 3,450,788 | 16,622,921 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 85,125 | 361,297 | 275,729 | 398,593 | 424,489 | 1,545,233 |
| 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 | 3,780,026 | 4,922,541 | 5,169,757 | 5,302,336 | 5,253,515 | 24,428,175 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 432,200 | 517,700 | 820,400 | 593,650 | 767,090 | 3,131,040 |
| 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.. | 432,200 | 517,700 | 820,400 | 593,650 | 767,090 | 3,131,040 |
| 8 | Public support. (Subtract line 7c from line 6.) | 21,297,135 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 3,780,026 | 4,922,541 | 5,169,757 | 5,302,336 | 5,253,515 | 24,428,175 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 145,832 | 130,513 | 155,494 | 189,856 | 217,892 | 839,587 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 145,832 | 130,513 | 155,494 | 189,856 | 217,892 | 839,587 |
| 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.).. | 3,925,858 | 5,053,054 | 5,325,251 | 5,492,192 | 5,471,407 | 25,267,762 |
| 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 |
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| Return Reference | Explanation |
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| Return Reference | Explanation |
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| Form 990, Part I, Line 1 | ASPEN is dedicated to improving patient care by advancing the science and practice of clinical nutrition and metabolism. Founded in 1976, ASPEN is an interdisciplinary organization whose members are involved in the provision of clinical nutrition therapies, including parenteral and enteral nutrition. With more than 6,000 members from around the world, ASPEN is a community of dietitians, nurses, pharmacists, physicians, scientists, students, and other health professionals from every facet of nutrition support clinical practice, research, and education. |
| Form 990, Part VI, Section A, line 1a | The Executive Committee shall consist of the President, who shall be the Chairman, President-Elect, Vice President, Secretary/Treasurer, and Immediate Past President. The CEO shall be an ex-officio member without vote. The Executive Committee may exercise the powers of the Board of Directors when the Board of Directors is not in session, and shall be responsible to the Board of Directors and shall report to the Board of Directors within thirty (30) days any action taken. Three voting members shall constitute a quorum for the transaction of business. Meetings may be called by the President or by three voting members of the committee. |
| Form 990, Part VI, Section A, line 6 | Every reputable and professionally qualified person actively engaged in the field of clinical nutrition, including parenteral and enteral nutrition, or involved in the use or investigation of nutritional substrates, and subscribing to the purposes of the Society and agreeing to abide by its Bylaws shall be eligible for membership. Society membership shall be divided into three mutually exclusive categories: Active Members - An Active Member must be a healthcare professional (including but not limited to: physician, dietitian, nurse, pharmacist, physician assistant, veterinarian), a researcher engaged in the field of clinical nutrition, or a trainee of disciplines qualifying for Active membership, and shall have paid the annual dues to the Society in the amount to be determined by a majority vote of the Board of Directors of the Society. Affiliate Members - An Affiliate Member may be an industry sales/marketing representative or others involved or supportive of clinical nutrition, including parenteral and enteral nutrition who are not eligible for Active membership and shall have paid the annual dues to the Society in an amount to be determined by majority vote of the Board of Directors of the Society. Emeritus Members - Any active or affiliate member who has at least 5 or more years of continuous membership in the Society, and is 65 years of age and retired, and who pays the annual dues to the Society in the amount to be determined by a majority vote of the Board of Directors of the Society, may elect to become an Emeritus Member. |
| Form 990, Part VI, Section A, line 7a | All Active Members of the Society, regardless of academic degree, who meet the criteria established by the Board of Directors for the office of President, President-Elect, Vice President or Secretary/Treasurer shall have the privilege of being elected for such office. Emeritus Members shall have the privilege of voting but shall not have the privilege of holding office in the Society, and may participate in committees as appointed by the President. |
| Form 990, Part VI, Section B, line 11b | The Chief Executive Office and Director of Finance review the 990 prior to sharing with the Treasurer and Board of Directors. The 990 is sent for review and discussion on a monthly board conference call. Once reviewed the 990 is filed. |
| Form 990, Part VI, Section B, line 12c | It is the policy of ASPEN that individuals in these positions shall, in actions taken by them on behalf of ASPEN, avoid conflicts and the appearance of such conflicts, between their personal and professional interests and the interests of ASPEN. To assure this: 4.1 Individuals will annually complete a disclosure form provided by ASPEN. Applicants for positions on the ASPEN Board of Directors and committees must complete a disclosure form as part of the application process. Individuals will notify ASPEN. if new conflicts of interest arise during the year. 4.2 Individuals will recuse themselves from discussions and decisions when a conflict of interest exists. It shall be the Chair's prerogative to determine what additional steps should be taken at that point, if any, to satisfy the organization's need to continue with the discussion. Alternatives may include: asking the person to speak to the issue on the table, then leave the room; participate in the discussion, but not vote; do nothing further. If the individual is the Chair, a majority of the members present shall determine if alternatives to recusal are necessary. 4.3 Prior to any action involving a potential conflict of interest, the individual having the conflict and who is in attendance at the meeting, shall disclose all facts relevant to the conflict of interest. Such disclosure shall be reflected in the minutes of the meeting. 4.4 An individual who plans not to attend a meeting at which he or she has reason to believe that the Board or Committee will act on a matter in which the person has a conflict of interest shall disclose to the President or Chair of the meeting all facts relevant to the conflict of interest. The Chair shall report the disclosure at the meeting and the disclosure shall be reflected in the minutes of the meeting. 4.5 A person who has a conflict of interest shall not participate in the discussion of the matter except to disclose relevant facts and to respond to questions. Such person shall not attempt to exert his or her personal influence with respect to the matter, either at or outside the meeting. If requested by the Chair or a majority of the members present, the individual with a conflict of interest may be asked to leave the room during discussion. 4.6 A person who has a conflict of interest that will be voted on at a meeting may be counted in determining the presence of a quorum. The person having the conflict of interest may not vote on the transaction and shall not be present in the meeting room when the vote is taken, unless the vote is by secret ballot. Such person's ineligibility to vote shall be reflected in the minutes of the meeting. 4.7 In the event it is not clear whether a conflict of interest exists, the individual with the potential conflict of interest shall disclose the circumstances to the President/Chair, or their designee, who shall determine whether there exists a conflict of interest that is subject to this policy. 4.8 Conflict of Interest Compliance Disclosure Statements shall be reviewed by the Executive Director and kept in the files of the executive office. Potential conflicts will be brought the attention of the appropriate Chair by the staff liaison. 4.9 Each individual covered by this policy shall be required to review a copy of this policy and to acknowledge in writing that he or she has done so. 4.10 This policy shall be reviewed annually by each responsible person. Any changes to the policy shall be communicated immediately to all responsible persons. |
| Form 990, Part VI, Section B, line 15 | The Organization utilizes a written employment contract and approval by the Executive Committee when determining Chief Executive Officer (CEO) compensation. As part of the process outlined in the employment contract, the Executive Committee conducts an annual review of the CEO performance for determination regarding the annual performance bonus as specified in the contract terms. At the end of the contract term (currently three years), the Executive Committee utilizing salary comparability data from a source such as CEO Update, reviews and determines the Chief Executive Officer's salary for the next contract term. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. |
| Form 990, Part XII, Line 2c: | The Audit Committee of the Board of Directors is responsible for oversight of the audit, including selection of the independent accountant. The process has not changed from prior years. |
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