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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 487,144 | 459,080 | 482,085 | 526,941 | 518,420 | 2,473,670 |
| 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 | 1,456,936 | 1,987,186 | 1,886,739 | 1,981,959 | 2,032,039 | 9,344,859 |
| 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 | 1,944,080 | 2,446,266 | 2,368,824 | 2,508,900 | 2,550,459 | 11,818,529 |
| 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.) | 11,818,529 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,944,080 | 2,446,266 | 2,368,824 | 2,508,900 | 2,550,459 | 11,818,529 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 59,510 | 95,683 | 122,566 | 113,818 | 117,958 | 509,535 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 59,510 | 95,683 | 122,566 | 113,818 | 117,958 | 509,535 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 17,905 | 16,513 | 6,391 | 8,194 | 13,069 | 62,072 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 233,780 | 189,129 | 12,604 | 2,959 | 1,015 | 439,487 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 2,255,275 | 2,747,591 | 2,510,385 | 2,633,871 | 2,682,501 | 12,829,623 |
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | GAIN ON EXTINGUISHMENT OF PPP LOAN - 2020 AMOUNT: $ 183,042. 2021 AMOUNT: $ 183,042. MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 50,738. 2021 AMOUNT: $ 6,087. 2022 AMOUNT: $ 12,604. 2023 AMOUNT: $ 2,959. 2024 AMOUNT: $ 1,015. |
| Software ID: | |
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| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP INCLUDES INDIVIDUALS AND ORGANIZATIONS THAT MEET CERTAIN CRITERIA AS DESCRIBED IN THE SOCIETY'S CONSTITUTION AND BYLAWS. IN ADDITION TO REGULAR MEMBERSHIP, THE SOCIETY HAS SPECIAL MEMBERSHIP CLASSES AS FOLLOWS: 1. ASSOCIATE MEMBERS - ASSOCIATE MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHOSE ACTIVITIES AND INTERESTS ARE CONSISTENT WITH THE REQUIREMENTS FOR MEMBERSHIP, BUT WHO DOES NOT OTHERWISE QUALIFY AS A MEMBER. 2. STUDENT MEMBERS - STUDENT MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL MAJORING IN PHYSICS, CHEMISTRY, ENGINEERING OR OTHER RELATED TECHNICAL OR SCIENTIFIC DISCIPLINES AND REGULARLY MATRICULATED IN A FULL-TIME UNDERGRADUATE PROGRAM OR GRADUATE PROGRAM IN AN ACCREDITED ACADEMIC INSTITUTION. 3. HONORARY MEMBERS - HONORARY MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO, ACCORDING TO THE BOARD OF DIRECTORS, HAS MADE EXCEPTIONAL ACHIEVEMENTS IN SCIENCE OR RENDERED UNUSUALLY IMPORTANT SERVICE TO THE SOCIETY OR THE PROFESSION IN TERMS OF THE PRACTICAL DEVELOPMENT, APPLICATION, OR THEORETICAL BASIS OF ANY BRANCH OF THE FIELDS OF TRIBOLOGY OR LUBRICATION ENGINEERING. 4. LIFE MEMBERS - LIFE MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO IS: (I) 65 YEARS OF AGE AND HAS BEEN A PAID MEMBER FOR A MINIMUM OF THIRTY (30) YEARS; OR (II) A RETIRED MEMBER, DEFINED AS SOMEONE WHO HAS RETIRED FROM REGULAR WORK AND HAS BEEN A PAID MEMBER FOR A MINIMUM OF TWENTY-FIVE (25) YEARS, WHO HAS NOT YET REACHED QUALIFICATIONS FOR LIFE MEMBERSHIP; OR (III) A PAST PRESIDENT OF THE SOCIETY. INDIVIDUALS WHOSE LIFE MEMBERSHIP WAS GRANTED UNDER THE SOCIETY'S FORMER CONSTITUTIONS SHALL NOT HAVE SUCH MEMBERSHIP REVOKED ON THE BASIS OF A CHANGE IN ELIGIBILITY CRITERIA FOR THE CATEGORY. 5. CORPORATE MEMBERS - CORPORATE MEMBERSHIP MAY BE GRANTED TO ANY ORGANIZATION, INCLUDING ACADEMIC INSTITUTION, WHICH: (I) HAS ACTIVITIES AND/OR INTERESTS, EITHER THROUGH ITS BUSINESS OR EMPLOYEES, THAT INVOLVE IT IN THE FIELDS OF TRIBOLOGY OR LUBRICATION ENGINEERING; AND (II) DESIRES TO PARTICIPATE IN THE PROMOTION OF THE PURPOSES OF THE SOCIETY. ORGANIZATIONS MAY BE LIMITED IN THE NUMBER OF CORPORATE MEMBERS THEY ARE ALLOWED. A CORPORATE MEMBER SHALL DESIGNATE ONE OF ITS EMPLOYEES, WHO QUALIFIES AS A MEMBER OR ASSOCIATE MEMBER, TO BE ITS OFFICIAL REPRESENTATIVE IN THE SOCIETY, AND SUCH CORPORATE MEMBER REPRESENTATIVE SHALL HAVE ALL THE RIGHTS AND DUTIES OF A MEMBER. 6. FELLOW MEMBERS - FELLOW MEMBERSHIP MAY BE GRANTED TO ANY INDIVIDUAL WHO, ACCORDING TO THE SOCIETY'S FELLOWS COMMITTEE, HAS DEMONSTRATED OUTSTANDING PERSONAL ACHIEVEMENT IN THE FIELD OF TRIBOLOGY OR LUBRICATION ENGINEERING, HAS BEEN ENGAGED IN ACTIVE PRACTICE IN A SCIENCE AND/OR ENGINEERING PROFESSION FOR A MINIMUM OF TWENTY (20) YEARS, AND HAS BEEN A MEMBER FOR A MINIMUM OF TEN (10) YEARS. REGULAR MEMBERS, HONORARY MEMBERS, LIFE MEMBERS, CORPORATE MEMBER REPRESENTATIVES, AND FELLOW MEMBERS IN GOOD STANDING ARE ENTITLED TO VOTE, HOLD OFFICE, CHAIR AND SERVE ON COMMITTEES, AND ATTEND THE MEMBERSHIP MEETINGS, EDUCATIONAL MEETINGS AND SOCIAL FUNCTIONS OF THE SOCIETY. ASSOCIATE MEMBERS AND STUDENT MEMBERS MAY SERVE ON COMMITTEES AND ATTEND THE MEMBERSHIP MEETINGS, EDUCATIONAL MEETINGS, AND SOCIAL FUNCTIONS OF THE SOCIETY, BUT ARE NOT ENTITLED TO VOTE, HOLD OFFICE OR SERVE AS COMMITTEE CHAIRPERSONS. |
| FORM 990, PART VI, SECTION A, LINE 7A | REGULAR MEMBERS, HONORARY MEMBERS, LIFE MEMBERS, CORPORATE MEMBER REPRESENTATIVES, AND FELLOW MEMBERS IN GOOD STANDING ARE ENTITLED TO VOTE ON MATTERS SUBMITTED TO A VOTE OF THE MEMBERSHIP. THE VOTING MEMBERS ELECT THE DIRECTORS-AT-LARGE. |
| FORM 990, PART VI, SECTION B, LINE 11B | AT LEAST ONE WEEK PRIOR TO FILING THE RETURN, A COPY OF THE COMPLETED FORM 990 WITH ALL REQUIRED SCHEDULES IS POSTED IN A SECURED LOCATION ON THE SOCIETY'S WEBSITE. EACH MEMBER OF THE BOARD OF DIRECTORS HAS ACCESS TO THIS SITE AND IS INFORMED THAT THE FORM IS AVAILABLE FOR THEIR REVIEW. PRIOR TO THE FORM 990 BEING MADE AVAILABLE FOR BOARD MEMBERS' REVIEW, THE FORM IS CLOSELY REVIEWED BY BOTH THE EXECUTIVE DIRECTOR AND THE TREASURER. THIS REVIEW INCLUDES A CONFERENCE WITH A MEMBER OF THE ACCOUNTING FIRM THAT PREPARED THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY INDIVIDUAL INVOLVED IN A SOCIETY ACTIVITY OR DECISION-MAKING PROCESS MUST COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY AND SUBMIT THE FORM TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR ENSURING COMPLIANCE WITH THIS POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PROCESS TO DETERMINE AND REVIEW COMPENSATION OCCURS ANNUALLY. THE EXECUTIVE COMMITTEE (CONSISTING OF THE PRESIDENT, VICE PRESIDENT, IMMEDIATE PAST PRESIDENT, TREASURER AND SECRETARY) DETERMINES THE EXECUTIVE DIRECTOR'S SALARY. THEY EVALUATE PERFORMANCE, UTILIZE INDUSTRY DATA REGARDING SALARIES PAID TO EXECUTIVE DIRECTORS, AND COMPARE RESULTS TO THE FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND MEMBER CONDUCT POLICIES ARE AVAILABLE ON WEBSITE, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
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