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ASSOCIATION OF ORGAN PROCUREMENT ORGANIZATIONS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATION OF ORGAN PROCUREMENT ORGANIZATIONS (EIN 61-1988540)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-05
IRS object ID
202412189349300871
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-05T15:52:12-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521392008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GELMAN ROSENBERG & FREEDMANBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14550 MONTGOMERY AVE SUITE 800NAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208142930ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN611988540EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATION OF ORGAN PROCUREMENTBusinessNameLine1Txt
Business Name Line2ORGANIZATIONSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt
Phone7035564242PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18300 GREENSBORO DRIVE L1-620AddressLine1Txt
CityMCLEANCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCOLLEEN MCCARTHYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7035564242PhoneNum
Signature2024-08-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD J LOCASTRO CPAPreparerPersonNm
PTINP00288314PTIN
Phone3019519090PhoneNum
Preparation2024-05-30PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCOLLEEN MCCARTHYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18300 GREENSBORO DRIVE L1-620AddressLine1Txt
CityMCLEANCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,690,358GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.AOPO.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2021FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionSEE PART III, LINE 1.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$11,875TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$469NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$923,045PYContributionsGrantsAmt
CY Contributions Grants$17,349CYContributionsGrantsAmt
PY Program Service Revenue$1,905,254PYProgramServiceRevenueAmt
CY Program Service Revenue$3,510,620CYProgramServiceRevenueAmt
PY Investment Income$111,939PYInvestmentIncomeAmt
CY Investment Income$83,810CYInvestmentIncomeAmt
PY Other Revenue$68,059PYOtherRevenueAmt
CY Other Revenue$78,579CYOtherRevenueAmt
PY Total Revenue$3,008,297PYTotalRevenueAmt
CY Total Revenue$3,690,358CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$13,012CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,132,332PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,533,818CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,077,663PYOtherExpensesAmt
CY Other Expenses$2,044,134CYOtherExpensesAmt
PY Total Expenses$2,209,995PYTotalExpensesAmt
CY Total Expenses$3,590,964CYTotalExpensesAmt
PY Revenues Less Expenses$798,302PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$99,394CYRevenuesLessExpensesAmt
Total Assets BOY$3,661,264TotalAssetsBOYAmt
Total Assets EOY$3,522,781TotalAssetsEOYAmt
Total Liabilities BOY$1,484,649TotalLiabilitiesBOYAmt
Total Liabilities EOY$861,062TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,176,615NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,661,719NetAssetsOrFundBalancesEOYAmt
MissionTHE ASSOCIATION OF ORGAN PROCUREMENT ORGANIZATIONS (AOPO) MISSION IS TO LEAD THE NATION'S ORGAN DONATION COMMUNITY TO SAVE MORE LIVES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE AOPO GOVERNMENT AFFAIRS DEPARTMENT ENCOMPASSES THE ENTIRETY OF AOPO'S ADVOCACY EFFORTS WITH REGARDS TO LEGISLATIVE AND REGULATORY AGENCIES, AT BOTH THE STATE AND NATIONAL LEVEL. THIS WORK INCLUDES EDUCATING POLICY MAKERS ABOUT POTENTIAL IMPACTS OF PROPOSED REGULATIONS AND PROVIDING A PATHWAY FOR AOPO MEMBERS TO CONTRIBUTE TO THE DRAFTING OF DOCUMENTS SUCH AS COMMENT LETTERS AND REPLIES TO REQUESTS FOR INFORMATION ISSUED BY REGULATORY AGENCIES. THE PUBLIC AFFAIRS DEPARTMENT IS RESPONSIBLE FOR EDUCATING THE PUBLIC ON THE ORGAN DONATION AND TRANSPLANTATION PROCESS. IT DEVELOPS EDUCATIONAL TOOLS AND RESOURCES AIMED AT THE PUBLIC AUDIENCE TO ENCOURAGE MORE PEOPLE TO REGISTER AS ORGAN AND TISSUE DONORS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescTHE REMAINING PROGRAMS OF AOPO ARE FOCUSED ON SHARING AND SPREADING BEST PRACTICES AMONG THE VARIOUS FUNCTIONAL AREAS OF AN OPO WITH THE ENTIRE MEMBERSHIP, AS WELL AS PROVIDING A FORUM FOR MEMBERS TO ASK QUESTIONS AND SEEK ASSISTANCE FROM OTHER MEMBERS WITH CURRENTCHALLENGES.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee12EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCOTT MANNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7035564242PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18300 GREENSBORO DRIVE L1-620AddressLine1Txt
CityMCLEANCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DORRIE DILS
PRESIDENT-ELECT1.00Yes (X)Yes (X)$0$0$0
COLLEEN MCCARTHY
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
BARRY MASSA
PAST PRESIDENT1.00Yes (X)Yes (X)$0$0$0
TASHA FLOWERS
SECRETARY/TREASURER1.00Yes (X)Yes (X)$0$0$01.00
CLINT HOSTETLER
AT LARGE MEMBER1.00Yes (X)$0$0$0
LUKE SHEN
MEDICAL ADVISOR1.00Yes (X)$0$0$0
STEPHANIE POUCH
MEDICAL ADVISOR - ELECT1.00Yes (X)$0$0$0
WAYNE DUNLAP
OPO GROUP 1 REPRESENTATIVE1.00Yes (X)$0$0$0
SARAH FEWELL
OPO GROUP 2 REPRESENTATIVE1.00Yes (X)$0$0$0
KURT SHUTTERLY
OPO GROUP 3 REPRESENTATIVE1.00Yes (X)$0$0$0
RICK HASZ
OPO GROUP 4 REPRESENTATIVE1.00Yes (X)$0$0$0
JENNIFER PRINZ
AT LARGE MEMBER1.00Yes (X)$0$0$0
STEVEN MILLER
C.E.O.40.00Yes (X)$338,720$0$43,194
ROXANE CAUWELS
DIRECTOR OF PROGRAM OPERATIONS40.00$177,038$0$29,930Yes (X)
KIMBERLY MYDLAND
DIRECTOR OF OPERATIONS32.00$173,500$0$30,0198.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$689,258TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$103,143TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MARRIOTT BUSINESS SERVICES
PO BOX 402642ATLANTAGA303842642HOTEL SERVICES$592,749
HOLLAND & KNIGHT
PO BOX 864084 ORLANDOORLANDOFL328864084LEGISLATIVE, ADVOCACY AND REGULATORY CON$270,435
GRAVITY PRODUCTIONS
6142 NANCY RIDGE DRIVERIDGE DRIVECA92121MEETING SERVICES$122,539
INTERCONTINENTAL BUCKHEAD ATLANTA
3315 PEACHTREE ROAD NEATLANTAGA30326HOTEL SERVICES$108,988
FINN PARTNERS
1675 BROADWAY 10TH FLOORNEW YORKNY10019PUBLIC RELATIONS$107,694
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Related Organizations$17,349RelatedOrganizationsAmt
Total Contributions$17,349TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$1,891,993$1,891,993
COUNCILS AND WORKSHOPS900099$1,281,234$1,281,234
INDUSTRY PARTNERS900099$235,000$235,000
MEETING SPONSORSHIPS900099$70,600$70,600
LICENSE RESALE900099$19,918$19,918

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,875TotalRevenueColumnAmt
Unrelated Business Revenue$11,875UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,510,620TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$83,810TotalRevenueColumnAmt
Exclusion$83,810ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,350TotalRevenueColumnAmt
Exclusion$1,350ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
REBATES & CREDITS900099$76,727$76,727
MISCELLANEOUS900099$502$502
FieldValueIRS element (for citing)
Other Revenue Total$77,229OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,690,358TotalRevenueColumnAmt
Related Or Exempt Func Income$3,498,745RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$11,875UnrelatedBusinessRevenueAmt
Exclusion$162,389ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$13,012TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$381,914TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$921,104TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$66,624TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$78,913TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$85,263TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$158,756TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$63,243TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$530,583TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$18,815TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$135,778TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$52,083TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$51,699TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$891,917TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$31,665TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,141TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
SPEAKERS AND HONORARIA$31,038
CC FEES$25,123
TRAINING$23,477
SUBSCRIPTIONS & PUBS$6,180

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,636TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,590,964TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,634,213BOYAmt
EOY$708,508EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$105BOYAmt
EOY$22,473EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$206,190BOYAmt
EOY$142,461EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$193,541LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$95,053LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$89,668BOYAmt
EOY$98,488EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,578,902BOYAmt
EOY$2,488,422EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$152,186BOYAmt
EOY$62,429EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,661,264BOYAmt
EOY$3,522,781EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$258,582BOYAmt
EOY$230,391EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,143,302BOYAmt
EOY$572,281EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$82,765BOYAmt
EOY$58,390EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,484,649BOYAmt
EOY$861,062EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,176,615BOYAmt
EOY$2,661,719EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,176,615BOYAmt
EOY$2,661,719EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,661,264BOYAmt
EOY$3,522,781EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$99,394ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$385,710NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteer Hours100VolunteerHoursCnt
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (1)AgreeCarryoverPriorYearInd
Dues Assessments$1,891,993DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$380,000NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov$3,749NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$383,749NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$487,188AggregateReportedDuesNtcAmt
Carried Over-$103,439CarriedOverAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I-A, LINE 1:FormAndLineReferenceDesc
ExplanationCONTRIBUTING TO WRITTEN COMMUNICATIONS TO ELECTED OFFICIALS AND REVIEWING AND OFFERING INPUT ON OTHER PLANNED INITIATIVES.ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$193,541OtherCostOrOtherBasisAmt
Depreciation$95,053DepreciationAmt
Book Value$98,488BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$98,488TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED COMPENSATIONDesc
Amt$58,390Amt
FieldValueIRS element (for citing)
Total Liability$58,390TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOR THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1STUDENT ORGAN DONATION ADVOCATESBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12700 S JEFFERSON AVE 2237AddressLine1Txt
CitySAINT LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63104ZIPCd
FieldValueIRS element (for citing)
Recipient EIN833491318RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$10,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantSPONSORSHIP FOR THE 2023SODA CAMPUS CHALLENGEPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE PROJECTS ARE IN CONJUNCTION WITH AOPO MEMBERS FOR PILOT PROJECTS TO DEVELOP LONGER TERM PROJECTS THAT CAN BE REPLICATED AMONG THE ENTIRE MEMBERSHIP. PERIODICALLY THE RECIPIENTS OF THE GRANTS PRESENT WEBINARS TO PRESENT THE WORK THAT HAS BEEN ACCOMPLISHED TO DATE ON THE PROJECTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
STEVEN MILLER
C.E.O.$309,520$0$29,200$0$0$0$30,368$0$12,826$0$381,914$0$0$0
ROXANE CAUWELS
DIRECTOR OF PROGRAM OPERATIONS$171,038$0$6,000$0$0$0$17,104$0$12,826$0$206,968$0$0$0
KIMBERLY MYDLAND
DIRECTOR OF OPERATIONS$166,500$0$7,000$0$0$0$16,650$0$13,369$0$203,519$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6AOPO HAS TWO CATEGORIES OF MEMBERSHIP: OPO MEMBER AND EMERITUS MEMBER. OPO MEMBERSHIP IS AVAILABLE TO ANY ORGAN PROCUREMENT ORGANIZATION THAT IS A MEMBER OF THE ORGAN PROCUREMENT AND TRANSPLANTATION NETWORK (OPTN) AND HAS BEEN DESIGNATED BY THE SECRETARY OF HEALTH AND HUMAN SERVICES.
FORM 990, PART VI, SECTION A, LINE 7AOPO MEMBERS WHO HAVE BEEN APPROVED FOR MEMBERSHIP AND ARE IN GOOD STANDING SHALL BE ENTITLED TO APPOINT A REPRESENTATIVE TO EXERCISE THE RIGHTS OF OPO MEMBERSHIP WHICH INCLUDES, BUT IS NOT LIMITED TO, THE FOLLOWING: A) ONE VOTE IN ANY MATTER SUBMITTED TO OPO MEMBERSHIP FOR RESPONSE BY BALLOT. B) BEING ELECTED AS AN OFFICER OR DIRECTOR OF AOPO EXCEPT AS STATED ELSEWHERE IN THE BYLAWS. C) HAVING ITS REPRESENTATIVE OR EMPLOYEES SERVE ON COMMITTEES OR TASK FORCES EXCEPT AS ELSEWHERE STATED IN THE BYLAWS. D) HAVING ITS REPRESENTATIVE, MEDICAL DIRECTOR AND/OR EMPLOYEES SERVE AS A COMMITTEE OR TASK FORCE CHAIRPERSON EXCEPT AS ELSEWHERE STATED IN THE BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7BTHE BOARD OF DIRECTORS MAY, IN ITS DISCRETION, AUTHORIZE OTHER TYPES OF ORGANIZATIONS TO PARTICIPATE IN AOPO THAT WILL NOT CONSTITUTE MEMBERSHIP, BUT WOULD PERMIT INTERESTED PARTIES TO SUPPORT AND PARTICIPATE IN THE AOPO MISSION.
FORM 990, PART VI, SECTION B, LINE 11BIT IS AOPO'S POLICY FOR THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (EXECUTIVE COMMITTEE) TO REVIEW AND APPROVE AOPO'S FEDERAL FORM 990 PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. PRACTICE/PROCEDURE: A) THE AOPO CEO WORKS WITH THE OUTSIDE ACCOUNTANT, THE CPA/AUDIT FIRM AND THE TREASURER TO PROVIDE FOR A TIMELY PREPARATION OF THE FEDERAL FORM 990; B) THE AOPO CEO PROVIDES THE DRAFT FORM 990 TO THE EXECUTIVE COMMITTEE FOR DISCUSSION DURING ITS NEXT MEETING OR CONFERENCE CALL; C) THE AOPO EXECUTIVE COMMITTEE REVIEWS ALL INFORMATION PROVIDED IN THE DRAFT FORM 990 AND MAKES ANY RECOMMENDATIONS FOR CHANGES TO THE CEO; D) THE AOPO EXECUTIVE COMMITTEE VOTES TO APPROVE THE DRAFT FORM 990, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE; AND E) THE AOPO'S FEDERAL FORM 990 IS POSTED ON THE AOPO PORTAL TO ALLOW PRE-SUBMISSION REVIEW BY THE ENTIRE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12CIT IS THE POLICY OF AOPO TO PROHIBIT EMPLOYEES FROM ENGAGING IN CONDUCT WHICH CONFLICTS WITH THE INTERESTS OF AOPO OR WHICH GIVES THE APPEARANCE OF A CONFLICT OF INTEREST. EACH EMPLOYEE IS ASKED TO ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A DECLARATION OF INTEGRITY, ATTESTING TO HIS/HER REVIEW AND ACKNOWLEDEMENT OF ANY CONFLICTS OF INTEREST. PRACTICE/PROCEDURE: A) EACH EMPLOYEE MUST AVOID MAKING ANY INVESTMENTS OR ENTERING INTO ANY RELATIONSHIPS WHICH MIGHT CONFLICT WITH HIS/HER RESPONSIBILITIES TO AOPO; B) EACH EMPLOYEE MUST INFORM THE CEO OF ANY INVESTMENTS OR OUTSIDE RELATIONSHIPS, SUCH AS CONSULTATIVE FUNCTIONS, RECEIPT OF ANY GIFT, FAVOR, OR COMMISSION, WHICH MAY BE CONSTRUED AS COMPROMISING THE INDIVIDUAL'S POSITION. THE CEO MUST INFORM THE AOPO PRESIDENT AND SECRETARY/TREASURER; AND C) FAILURE TO REPORT SUCH INCIDENTS WILL BE CONSIDERED JUSTIFICATION FOR IMMEDIATE DISMISSAL FROM AOPO EMPLOYMENT. THE CONFLICT OF INTEREST POLICY ALSO APPLIES TO MEMBERS OF THE BOARD OF AOPO, INCLUDING THE EXECUTIVE COMMITTEE, CHAIRS AND CO-CHAIRS OF AOPO WORKING GROUPS (I.E. COUNCILS, COMMITTEES, TASK FORCES, ETC). BOARD MEMBERS ARE REQUIRED TO READ THE CONFLICT OF INTEREST POLICY AND SIGN A COMPLIANCE STATEMENT AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION B, LINE 15ATHE CEO'S SALARY IS REVIEWED ANNUALLY BY REPRESENTATIVES OF THE AOPO EXECUTIVE COMMITTEE. IT WAS MOST RECENTLY REVIEWED AND DETERMINED AT A MEETING IN MARCH 2023. OTHER KEY EMPLOYEES' SALARIES ARE REVIEWED ON AN ANNUAL BASIS BY THE CEO. ANY SALARY INCREASE GRANTED IS BASED ON EMPLOYEE PERFORMANCE FOR THE YEAR. IF GRANTED A SALARY INCREASE, IT WILL NORMALLY BE EFFECTIVE ON THE EMPLOYEE'S ANNIVERSARY DATE. IN ORDER TO ADMINISTER SALARY PLANNING IN THE MOST EQUITABLE AND EFFICIENT MANNER, THE FOLLOWING FACTORS ARE CONSIDERED: 1) DEMONSTRATED COMPETENCE OF THE EMPLOYEE AND ABILITY TO PERFORM EVERY ASPECT OF THE JOB; 2) SALARY RELATIONSHIPS TO SUPERVISOR, SUBORDINATES AND/OR PEERS; 3) PREVAILING RATES PAID FOR SIMILAR POSITIONS IN THE MARKETPLACE. RATES ARE BASED ON COMPENSATION STUDIES AND INFORMATION THAT CAN BE FOUND IN A VARIETY OF SOURCES, SUCH AS THOSE PUBLISHED BY ASAE & THE CENTER FOR ASSOCIATION LEADERSHIP, OR THE COMPENSATION STUDY OF OUR OWN MEMBERSHIP ORGANIZATIONS (FOR COMPARABLE POSITIONS), OR BY UTILIZING VARIOUS OTHER ONLINE JOB AND SALARY SEARCH ENGINES FOR SIMILAR POSITIONS WITH SIMILAR SIZED ORGANIZATIONS AND LOCATION; 4) TIME IN PRESENT POSITION; AND 5) FISCAL STATE OF THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19AOPO'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GPUBLIC RELATIONS FIRM 107,694. CONSULTANTS 147,409. OTHER PROFESSIONAL FEES 5,045. GOVERNMENTS 270,435.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AOPO FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line18300 GREENSBORO DRIVE SUITE L1-620AddressLine1Txt
CityMCLEANCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd
FieldValueIRS element (for citing)
EIN581652896EIN
Primary ActivitiesEDUCATIONAL ACTIVITIES & RESEARCHPrimaryActivitiesTxt
Legal Domicile StateTNLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 10PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1AOPOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
AOPO FOUNDATION
D$4,039ACTUAL AMOUNT
AOPO FOUNDATION
C$17,349FMV