2024-07-31T13:44:52-05:00 2023-12-31 310800053 CLARK SCHAEFER HACKETT & CO 4449 EASTON WAY SUITE 400 COLUMBUS OH 43219 990 2023-01-01 314379422 THE AMERICAN CERAMIC SOCIETY INC AMER 6148904700 550 POLARIS PARKWAY 510 WESTERVILLE OH 43082 MARK MECKLENBORG EXECUTIVE DIRECTOR 6148904700 2024-07-30 1 1 NATOSHA CARR P01225377 6148852208 2024-07-30 2023 2024-08-08 14:25:15Z MARK MECKLENBORG 550 POLARIS PARKWAY 510 WESTERVILLE OH 43082 13061287 0 5050 X HTTPS://WWW.CERAMICS.ORG X 1898 OH TO FOSTER THE STUDY, UNDERSTANDING, DEVELOPMENT, AND APPLICATION OF CERAMICS, GLASSES, AND RELATED MATERIALS FOR THE BENEFIT OF OUR MEMBERS, INDUSTRY, AND THE GLOBAL SOCIETY. 13 13 38 325 1511563 0 1578301 982849 5243508 5148601 1155790 1334201 1341965 1285195 9319564 8750846 95513 85792 0 0 3689160 3224773 0 0 426004 4638769 4132786 8423442 7443351 896122 1307495 14857609 16353162 3867661 3294093 10989948 13059069 X TO FOSTER THE STUDY, UNDERSTANDING, DEVELOPMENT, AND APPLICATION OF CERAMICS, GLASSES, AND RELATED MATERIALS FOR THE BENEFIT OF OUR MEMBERS, INDUSTRY, AND THE GLOBAL SOCIETY. 0 0 6708009 85792 3925123 THE SOCIETY PUBLISHED FOUR PEER-REVIEWED JOURNALS AND THREE MAGAZINES RELATED TO CERAMICS IN THE APPLICATION OF THE ARTS AND SCIENCES. NUMEROUS BOOKS WERE PUBLISHED, MEDIA CONTENT PRODUCED, AND MEDIA STREAMED ON THE APPLICATIONS OF CERAMIC ARTS AND ON THE PROCEEDINGS OF MEETING LECTURES AND PAPERS PRESENTED AT MEETINGS. THE SOCIETY'S 2023 MEETINGS INCLUDED THE 47TH INTERNATIONAL CONFERENCE AND EXPO ON ADVANCED CERAMICS AND COMPOSITES (ICACC) IN DAYTONA BEACH, FL. THE SOCIETY'S 125TH ANNUAL MEETING WAS HELD IN COLUMBUS, OHIO, AS PART OF THE MATERIALS, SCIENCE & TECHNOLOGY CONFERENCES AND EXHIBITION. THE GLASS AND OPTICAL MATERIALS DIVISION ANNUAL MEETING WAS HELD IN NEW ORLEANS, LA. SEVERAL OTHER MEETINGS AND TWO CERAMIC ARTS CULTURAL TOURS IN JAPAN AND ITALY WERE HELD. THE SOCIETY'S FOUNDATION PROVIDED GRANTS FOR STUDENT OUTREACH AND TRAVEL ASSISTANCE, SCHOLARSHIPS TO STUDENTS STUDYING MATERIALS SCIENCE, AND DISTRIBUTED MATERIALS SCIENCE CLASSROOM KITS TO MIDDLE AND HIGH SCHOOLS. 6708009 1 1 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 200 0 1 38 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X MICHAEL JOHNSON 6148904700 550 POLARIS PARKWAY 510 WESTERVILLE OH 43082 SANJAY MATHUR PAST PRESIDENT (10/23 TO 12/23) 10.00 X X 0 0 0 RAJENDRA BORDIA PRESIDENT (10/23 TO 12/23) 10.00 X X 0 0 0 MONICA FERRARIS PRESIDENT ELECT (10/23 TO 12/23) 10.00 X X 0 0 0 DANIEL TIPSORD TREASURER 10.00 X X 0 0 0 DARRYL BUTT DIRECTOR (EXIT 10/23) 10.00 X 0 0 0 EVA HEMMER DIRECTOR (EXIT 10/23) 10.00 X 0 0 0 MAKIO NAITO DIRECTOR (EXIT 10/23) 10.00 X 0 0 0 KRISTIN BREDER DIRECTOR 10.00 X 0 0 0 OLIVIA GRAEVE DIRECTOR 10.00 X 0 0 0 SHIBIN JIANG DIRECTOR 10.00 X 0 0 0 JOSEPH CESARANO DIRECTOR 10.00 X 0 0 0 MARISSA REIGEL DIRECTOR 10.00 X 0 0 0 WINNIE WONG-NG DIRECTOR 10.00 X 0 0 0 ALEXANDRA NAVROTSKY DIRECTOR (ENTER 10/23) 10.00 X 0 0 0 DILEEP SINGH DIRECTOR (ENTER 10/23) 10.00 X 0 0 0 TODD STEYER DIRECTOR (ENTER 10/23) 10.00 X 0 0 0 MARK MECKLENBORG EXECUTIVE DIRECTOR & SECRETARY 40.00 X 268475 0 35704 MICHAEL JOHNSON CFO 40.00 X 180590 0 29815 JAMES JANERI DIR. OF CERAMICS ARTS NETWORK 40.00 X 159218 0 45063 EILEEN DEGUIRE DIR. OF TECHNICAL CONTENT 40.00 X 151905 0 32699 MONA THIEL NATIONAL SALES DIRECTOR 40.00 X 123060 0 16389 ANDREA ROSS DIR. OF MEETINGS & MARKETINGS 40.00 X 133363 0 16974 MARCUS FISH DIR. OF DEVELOPMENT & IND. RELATIONS 40.00 X 110763 0 44561 1127374 0 221205 7 0 1 0 FRY COMMUNICATIONS 800 WEST CHURCH ROAD MECHANICSBURG PA 17055 PRINTER OF PUBLICATIONS 240479 AVSC 8521 HANOVER IND DRIVE COLUMBIA IL 62236 AUDIO VISUAL PROVIDER 207537 NIMBLEUSER 9620 EXECUTIVE CENTER DR N 200 ST PETERSBURG FL 33702 LICENSES AND CONSULTING 141064 SALESFORCECOM INC 415 MISSION ST 3RD FLOOR SAN FRANCISCO CA 94105 LICENSES AND MARKETING SRVC 121692 AERO FULFILLMENT SERVICES PO BOX 444 KINGS MILLS OH 45034 FULFILLMENT CENTER 109270 6 846655 136194 20523 982849 JOURNALS & MAGAZINES 541800 2482613 971050 1511563 MEETINGS & CONFERENCES 541900 1344995 1344995 MEMBERSHIP DUES 541900 591610 591610 EDITORIAL SUPPORT 541900 446847 446847 SPONSORSHIP INCOME 541900 115532 115532 167004 167004 5148601 297939 297939 828380 828380 5108056 4071794 1036262 1036262 1036262 641939 238647 403292 403292 MISCELLANEOUS INCOME 900099 53523 53523 53523 8750846 4040330 1511563 2216104 13000 13000 72792 72792 718866 621200 26323 71343 1942877 1710609 6721 225547 46782 33056 12373 1353 329820 259767 69315 738 186428 131781 46507 8140 90670 50985 39685 25990 25990 99556 36836 15929 46791 593229 546463 46766 53685 53685 28344 15640 12704 388599 388599 115207 115207 311927 232810 46710 32407 93422 93422 1381102 1381102 233605 233605 PRINTING & PUBLICATION 454870 454870 BANK FEES 159658 159658 PROGRAM EVENTS 53504 53504 BOARD EXPENSES 49418 49418 7443351 6708009 309338 426004 1175405 887354 886438 267735 551015 542323 353250 303507 353514 407306 2252666 1920985 514444 331681 10143135 12878776 880408 734480 14857609 16353162 646853 400476 2256122 2082307 964686 811310 3867661 3294093 X 8074676 9777652 2915272 3281417 10989948 13059069 14857609 16353162 1307495 761626 0 X X 0 1 X 1 0 X 426911 997741 299624 1578301 982849 4285426 6268443 4467090 4800716 4532363 4278977 24347589 6695354 5464831 5100340 6110664 5261826 28633015 13550 15963 13301 7900 7835 58549 927128 928629 386103 363852 382430 2988142 940678 944592 399404 371752 390265 3046691 25586324 198002 170046 198086 1733816 1126319 3426269 198002 170046 198086 1733816 1126319 3426269 198002 321053 61216 53523 633794 7091358 5955930 5298426 7905696 6441668 32693078 0.78260 0.80080 0.10480 0.07260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 17307 10939 15624 12622 0 2534870 20767 450616 108409 2897844 1510537 1269505 -202068 43104 2534870 1329729 19863 214509 53564 1510537 1115212 19883 207843 13209 1329729 830960 189000 142231 46979 1115212 0.00000 1.00000 0.00000 0 0 585291 549163 36128 1667375 1371822 295553 331681 OPERATING LEASE OBLIGATION 811310 811310 X 9651563 761626 761626 8889937 99556 -238647 -139091 8750846 7582442 238647 238647 7343795 99556 99556 7443351 PART III, LINE 1A: THE SOCIETY'S COLLECTIONS, INCLUDING BOOKS AND ART DISPLAYS. HAVE NOT BEEN CAPITALIZED IN THE FINNCIAL STATEMENTS SINCE THEY ARE INEXHAUSTIBLE IN LIFE AND ARE NOT USED IN THE SOCIETY'S OPERATIONS. THE SOCIETY'S COLLECTION HAD AN APPRAISED VALUE OF $347,000 ACCORDING TO THE MOST RECENT APPRAISAL. PART III, LINE 4: THE PRIMARY PIECE OF THE COLLECTION ON DISPLAY IN THE ORGANIZATION'S OFFICE IS BOTH A WORK OF ART AND A MEANS TO DEMONSTRATE SCIENTIFIC PRINCIPLES. PART IV, LINE 1B: THE SOCIETY IS THE SECRETARIAT FOR THE INTERNATIONAL CERAMIC FEDERATION (ICF), A 501(C)(6) ORGANIZATION. THE SOCIETY IS A MEMBER OF THE ICF ALONG WITH THE OTHER CERAMIC SOCIETIES. IN ADDITION, THE SOCIETY'S EXECUTIVE DIRECTOR IS THE EXECUTIVE SECRETARY OF THE ASSOCIATION OF AMERICAN CERAMIC COMPONENT MANUFACTURERS. PART V, LINE 4: THE ENDOWMENT FUNDS OF THE CERAMIC AND GLASS INDUSTRY FOUNDATION (CGIF) ARE INTENDED TO BE USED TO ATTRACT, INSPIRE, AND TRAINING THE NEXT GENERATION OF CERAMIC AND GLASS PROFESSIONALS. THE CGIF'S MISSION IS TO HELP INDUSTRY ATTRACT AND TRAIN THE HIGHEST QUALITY TALENT AVAILABLE TO WORK WITH ENGINEERED SYSTEMS AND PRODUCTS THAT UTILIZE CERAMIC AND GLASS MATERIALS. PART X, LINE 2: ACERS IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER THE PROVISIONS OF CODE SECTION 501(C)(3). NET INCOME FROM ACTIVITIES UNRELATED TO THE SOCIETY'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION. THE SOCIETY HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE FOUNDATION IS A DISREGARDED ENTITY FOR TAX REPORTING PURPOSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022 RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -238,647. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 238,647. 1 GLASS MANUFACTURING INDUSTRY COUNCIL 550 POLARIS PARKWAY SUITE 510 WESTERVILLE OH 43082 311626454 501(C)(6) 7500 0 THE GRANT PROVIDES TRAVEL GRANTS AND REGISTRATION WAIVERS FOR STUDENTS ATTENDING THE GLASS PROBLEMS CONFERENCE. IT ALSO FUNDS STUDENT GLASS PLANT TOURS AND THE GMIC STUDENT AMBASSADOR PROGRAM. SOCIETY OF HISPANIC PROFESSIONAL ENGINEERS 13181 CROSSROADS PKWY NORTH NO 220 CITY OF INDUSTRY CA 91746 721549994 501(C)(3) 5500 0 THE GRANT SUPPORTS THE UNDERREPRESENTED STUDENT SCHOLARSHIP FUND FOR STUDENTS PURSUEING AN UNDERGRADUATE DEGREE IN MATERIALS SCIENCE. 1 1 GRANTS & OTHER ASSISTANCE TO INDIVIDUALS IN THE U.S. 109 72792 PART I, LINE 2: THE CGIF RELIES ON GRANT REPORTING TO EVALUATE PROGRESS TOWARD THE MISSION AND GOALS WE SHARE WITH EACH OF OUR GRANTEES. THE SUBMISSION OF A FINAL GRANT REPORT LETS US KNOW THAT FUNDING WAS USED APPROPRIATELY AND ULTIMATELY HELPED GRANT RECIPIENTS REACH THEIR PROJECT GOALS. AS SUCH, GRANT RECIPIENTS ARE REQUIRED TO KEEP A RECORD OF ALL EXPENDITURES AND RECEIPTS RELATED TO THE GRANT. AT THE CONCLUSION OF THE GRANT TERM, A WRITTEN REPORT IS REQUIRED WHICH DESCRIBES THE RESULTS IN ACHIEVING THE PURPOSES OF THE GRANT, ALONG WITH A DETAILED ACCOUNTING OF THE USES AND EXPENDITURES OF ALL GRANT FUNDS. THESE WRITTEN REPORTS ARE REVIEWED BY THE CGIF TRUSTEES AT LEAST TWICE ANNUALLY PRIOR TO THEIR BIANNUAL BOARD MEETING. X X X 0 0 0 0 0 0 0 1 0 MARK MECKLENBORG EXECUTIVE DIRECTOR & SECRETARY 242059 0 26416 0 0 0 8098 0 27606 0 304179 0 0 0 MICHAEL JOHNSON CFO 169590 0 11000 0 0 0 5020 0 24795 0 210405 0 0 0 JAMES JANERI DIR. OF CERAMICS ARTS NETWORK 149218 0 10000 0 0 0 4896 0 40167 0 204281 0 0 0 EILEEN DEGUIRE DIR. OF TECHNICAL CONTENT 147905 0 4000 0 0 0 4739 0 27960 0 184604 0 0 0 MARCUS FISH DIR. OF DEVELOPMENT & IND. RELATIONS 107263 0 3500 0 0 0 3543 0 41018 0 155324 0 0 0 ANDREA ROSS DIR. OF MEETINGS & MARKETINGS 117113 0 16250 0 0 0 1160 0 15814 0 150337 0 0 0 PART I, LINE 7 BONUS PAYMENTS WERE MADE DURING 2023 FOR THE FOLLOWING INDIVIDUALS: M. MECKLENBORG - $26,416 M. JOHNSON - $11,000 J. JANERI - $10,000 E. DEGUIRE - $4,000 M. THIEL- $15,226 A. ROSS - $16,250 M. FISH- $3,500 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP ALLOWS THE OPPORTUNITY TO ATTEND AN ANNUAL MEMBERS' MEETING, ELECT THE BOARD OF DIRECTORS, AND APPROVE CHANGES TO THE ORGANIZATION'S BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7A INDIVIDUAL MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO BY-LAWS MUST BE APPROVED BY THE MAJORITY OF ALL VOTING MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED BY THREE OFFICERS OF THE ORGANIZATION (PRESIDENT, TREASURER, SECRETARY). AN INVITATION TO REVIEW THE 990 IS CIRCULATED TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND OFFICERS. ANNUAL CONFLICT OF INTEREST QUESTIONS ARE DISTRIBUTED, SIGNED, AND COLLECTED FOR ALL MEMBERS OF THE GOVERNING BODY. NEW BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST STATEMENT AS WELL UPON JOINING THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE AND DIRECTOR OF FINANCE AND OPERATIONS REVIEW ALL CONFLICTS OF INTEREST STATEMENTS. THE EXECUTIVE COMMITTEE DETERMINES WHETHER A CONFLICT EXISTS WITH INPUT FROM EITHER OUTSIDE COUNSEL OR A CPA FIRM. IF A CONFLICT ARISES DURING THE YEAR, BOARD MEMBERS OR OFFICERS COMMUNICATE THE CONFLICT TO THE EXECUTIVE COMMITTEE AS WELL AS ABSTAIN FROM VOTING ON THE SPECIFIC ITEM IN QUESTION. OTHER RESTRICTIONS IMPOSED ON PERSONS WITH A CONFLICT DEPEND ON THE NATURE OF THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE EVALUATES PERFORMANCE AND SETS COMPENSATION ANNUALLY FOR THE EXECUTIVE DIRECTOR. THE COMPENSATION DECISIONS THAT ARE MADE FOR THE EXECUTIVE DIRECTOR ARE DOCUMENTED. THE LAST COMPENSATION REVIEW WAS IN 2022. THE EXECUTIVE DIRECTOR EVALUATES PERFORMANCE AND SETS COMPENSATION ANNUALLY FOR KEY EMPLOYEES. THE ORGANIZATION USES SALARY SURVEYS FROM CESSE AND ASAE TO ASSIST IN DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE CONSTITUTION AND BY-LAWS ARE PUBLISHED ON THE AMERICAN CERAMIC SOCIETY'S WEBSITE. AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO INTERESTED PARTIES UPON REQUEST. FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. THE CERAMIC & GLASS INDUSTRY FOUNDATION LLC 550 POLARIS PARKWAY STE 510 WESTERVILLE OH 43082 TO ATTRACT AND TRAING THE HIGHEST QUALITY TALENT AVAILABLE OH 115037 6202538 THE AMERICAN CERAMIC SOCIETY