AMERICAN SOCIETY OF APPRAISERS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN SOCIETY OF APPRAISERS (EIN 53-0231868)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202511359349313326
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T15:18:31-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541019610 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CST GROUP CPAS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10740 PARKRIDGE BLVD 5TH FLOOR | AddressLine1Txt |
| City | RESTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 201914424 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 530231868 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN SOCIETY OF APPRAISERS (ASA) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7034782228 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2121 COOPERATIVE WAY 210 | AddressLine1Txt |
| City | HERNDON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20171 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GUILLERMO ORTIZ DE ZARATE | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 8002728258 | PhoneNum |
| Signature | 2025-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GLENN SHELTON | PreparerPersonNm |
| PTIN | P00228007 | PTIN |
| Phone | 7033912000 | PhoneNum |
| Preparation | 2025-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GUILLERMO ORTIZ DE ZARATE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2121 COOPERATIVE WAY 210 | AddressLine1Txt |
| City | HERNDON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20171 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,023,573 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.APPRAISERS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1952 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | THE AMERICAN SOCIETY OF APPRAISERS (ASA) IS AN INTERNATIONAL ORGANIZATION OF VALUATION PROFESSIONALS AND OTHERS DEDICATED TO PROMOTING THE EXCHANGE OF IDEAS AND EXPERIENCES AMONG ITS MEMBERS; CULTIVATING THE PROFESSION OF APPRAISING; ESTABLISHING AND MAINTAINING PRINCIPLES OF APPRAISAL PRACTICE AND A CODE OF ETHICS FOR THE GUIDANCE OF ITS MEMBERS; MAINTAINING UNIVERSAL RECOGNITION THAT MEMBERS OF THE SOCIETY ARE OBJECTIVE AND UNBIASED APPRAISERS AND CONSULTANTS OF PROPERTY VALUES; AWARDING ONE OR MORE PROFESSIONAL DESIGNATIONS TO QUALIFIED MEMBERS OF THE SOCIETY; AND SEEKING TO ATTAIN RECOGNITION OF THE PROFESSION BY BOTH PUBLIC AND PRIVATE ENTERPRISES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 28 | TotalEmployeeCnt |
| Total Volunteers | 210 | TotalVolunteersCnt |
| Total Gross UBI | $46,398 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,147,165 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,076,870 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,362,813 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,709,363 | CYProgramServiceRevenueAmt |
| PY Investment Income | $135,532 | PYInvestmentIncomeAmt |
| CY Investment Income | $170,560 | CYInvestmentIncomeAmt |
| PY Other Revenue | $25,079 | PYOtherRevenueAmt |
| CY Other Revenue | $26,114 | CYOtherRevenueAmt |
| PY Total Revenue | $5,670,589 | PYTotalRevenueAmt |
| CY Total Revenue | $5,982,907 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,007,498 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,872,520 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,340,073 | PYOtherExpensesAmt |
| CY Other Expenses | $2,669,672 | CYOtherExpensesAmt |
| PY Total Expenses | $5,347,571 | PYTotalExpensesAmt |
| CY Total Expenses | $5,542,192 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $323,018 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $440,715 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,306,037 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,771,086 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,341,591 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,192,772 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,964,446 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,578,314 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE SOCIETY SHALL PROMOTE THE EXCHANGE OF IDEAS AND EXPERIENCES AMONG ITS MEMBERS; CULTIVATE THE PROFESSION OF APPRAISING; ESTABLISH AND MAINTAIN PRINCIPLES OF APPRAISAL PRACTICE AND A CODE OF ETHICS FOR THE GUIDANCE OF ITS MEMBERS; MAINTAIN UNIVERSAL RECOGNITION THAT MEMBERS OF THE SOCIETY ARE OBJECTIVE, UNBIASED APPRAISERS AND CONSULTANTS OF PROPERTY VALUES; AWARD ONE OR MORE PROFESSIONAL DESIGNATIONS TO QUALIFIED MEMBERS OF THE SOCIETY; AND SEEK TO ATTAIN RECOGNITION OF THE PROFESSION BY BOTH PUBLIC AND PRIVATE ENTERPRISE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | EDUCATION - INTERNATIONALY RECOGNIZED AS THE LEADER IN MULTIDISCIPLINE VALUATION EDUCATION, ASA OFFERS A LARGE PROGRAM IN STATE OF THE ART TRAINING COURSES AND SEMINARS FOR VALUATION PROFESSIONALS IN APPRAISAL REVIEW AND MANAGEMENT, BUSINESS VALUATION, GEMS AND JEWELRY, MACHINERY AND TECHNICAL SPECIALTIES, PERSONAL PROPERTY AND REAL PROPERTY. TAUGHT BY EXPERIENCED PRACTITIONERS, ASA COURSES OFFER REAL-WORLD EXPERIENCE AND ARE OFFERED IN ON-SITE, ONLINE AND CLASSROOM FORMATS AS WELL AS AT PRESTIGIOUS UNIVERSITIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNICATIONS - ASA'S QUARTERLY ONLINE MAGAZINE, ASA PROFESSIONAL, AND REGULAR E-MAIL NEWSLETTERS PROVIDE TIMELY INFORMATION ON NEWS AND EVENTS AFFECTING THE APPRAISAL PROFESSION. PERIODIC PUBLICATIONS INCLUDING BUSINESS VALUATION REVIEW, THE PERSONAL PROPERTY JOURNAL AND THE MACHINERY AND TECHNICAL SPECIALITIES JOURNAL ADDRESS SCHOLARLY AND TECHNICAL ISSUES OF CONCERN TO VALUATION PRACTITIONERS. ASA PUBLICATIONS ARE THE SOURCE OF INFORMATION ON SIGNIFICANT MATTERS WITHIN THE APPRAISAL PROFESSION INCLUDING TECHNIQUES, STANDARDS, REGULATIONS AND ETHICS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEETINGS AND CONFERENCES - EACH YEAR ASA INTERNATIONAL HEADQUARTERS AND THE SOCIETY'S LOCAL CHAPTERS ORGANIZE AND SPONSOR NUMEROUS EVENTS AND PROGRAMS DESIGNED TO PROVIDE EDUCATION ON TIMELY APPRAISAL TOPICS AND OPPORTUNITIES FOR THE EXCHANGE OF IDEAS AMONG VALUATION PROFESSIONALS. EVENTS INCLUDE ASA'S ANNUAL MULTIDISCIPLINE INTERNATIONAL APPRAISAL CONFERENCE, ADVANCED BUSINESS VALUATION CONFERENCE AND MACHINERY AND TECHNICAL SPECIALTIES CONFERENCES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| DescDesc |
|---|
| DISCIPLINE STRUCTURE - DISCIPLINE COMMITTEES PROVIDE GUIDANCE AND OVERSIGHT IN MATTERS SPECIFIC TO EACH OF THE SOCIETY'S FIVE ACTIVE DISCIPLINES (BUSINESS VALUATION, GEMS AND JEWELRY, MACHINERY AND TECHNICAL SPECIALTIES, PERSONAL PROPERTY AND REAL PROPERTY), INCLUDING EDUCATION, TECHNICAL ISSUES AND BUSINESS DEVELOPMENT. ASA'S MULTIDISCIPLINE STRUCTURE ALLOWS MEMBERS TO ADDRESS ISSUES OF SPECIFIC CONCERN TO THEIR DISCIPLINE WHILE BENEFITING FROM AND BUILDING ON THE SHARED STRENGTH OF VALUATION PRINCIPLES COMMON TO ALL DISCIPLINES. |
| PUBLIC RELATIONS AND LEGISLATIVE AFFAIRS - ASA'S PUBLIC RELATIONS PROGRAM WORKS TO EDUCATE CONSUMERS ABOUT THE IMPORTANCE OF HIRING ACCREDITED APPRAISERS AS WELL AS TO INCREASE ASSOCIATION MEMBERSHIP AND ESTABLISH ASA AS THE PREMIER MULTIDISCIPLINE VALUATION ASSOCIATION. ASA'S LEGISLATIVE AFFAIRS PROGRAM SEEKS TO KEEP MEMBERS INFORMED OF THE STATUS OF LEGISLATION AFFECTING THE APPRAISAL PROFESSION WHILE ACTIVELY WORKING TO SUPPORT LEGISLATION AND REGULATION AT ALL LEVELS OF GOVERNMENT THAT BENEFITS THE PROFESSION AND THE CONSUMER. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 28 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ASHLEY VARDEN | PersonNm |
| Phone | 7034782228 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2121 COOPERATIVE WAY SUITE 210 | AddressLine1Txt |
| City | HERNDON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20171 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| RICK BERKEMEIER | ||||||
| PAST PRESIDENT | 10.00 | Yes (X) | $39,277 | $0 | $0 | |
| GARRETT SCHWARTZ | ||||||
| INTERNATIONAL PRESIDENT | 10.00 | Yes (X) | $20,000 | $0 | $0 | Yes (X) |
| G ADRIAN GONZALEZ JR | ||||||
| INTERNATIONAL VICE PRESIDENT | 10.00 | Yes (X) | $5,000 | $0 | $0 | Yes (X) |
| WILLIAM ENGEL | ||||||
| INTERNATIONAL SECRETARY/TREASURER | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CURTIS KIMBALL | ||||||
| BV GOVERNOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD HUNTINGTON | ||||||
| GJ GOVERNOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RYAN KINAHAN | ||||||
| MTS GOVERNOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICK ELA | ||||||
| PP GOVERNOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL ORMAN | ||||||
| RP GOVERNOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SANDRA TROPPER | ||||||
| REGION 2 GOVERNOR | 2.00 | Yes (X) | $14,375 | $0 | $0 | |
| SCOTT MILLER | ||||||
| REGION 3 GOVERNOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| THERESA ZEIDLER-SHONAT | ||||||
| REGION 4 GOVERNOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JEFFREY TARBELL | ||||||
| REGION 5 GOVERNOR | 2.00 | Yes (X) | $30,244 | $0 | $0 | |
| JOHNNIE WHITE | ||||||
| CHIEF EXECUTIVE OFFICER | 35.00 | $376,038 | $0 | $33,426 | Yes (X) | |
| BONNY PRICE | ||||||
| CHIEF OPERATIONS OFFICER | 35.00 | $188,998 | $0 | $21,316 | Yes (X) | |
| JOSEPH B NOSELLI | ||||||
| CHIEF FINANCIAL OFFICER | 35.00 | $179,998 | $0 | $10,418 | Yes (X) | |
| TODD PARADIS | ||||||
| CHIEF MARKETING OFFICER | 35.00 | $166,691 | $0 | $15,031 | Yes (X) | |
| JOHN RUSSELL | ||||||
| STRATEGIC PARTNERSHIP OFFICER | 35.00 | $145,483 | $0 | $8,118 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,166,104 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $88,309 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SHERATON NEW ORLEANS | |||||
| 500 CANAL ST | NEW ORLEANS | LA | 70130 | CONFERENCE SERVICES | $244,948 |
| MEETING CREATIONS INC | |||||
| 120 CATRIONA DRIVE | DAYTONA BEACH | FL | 32124 | EVENT PLANNER | $108,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $3,076,175 | MembershipDuesAmt |
| All Other Contributions | $695 | AllOtherContributionsAmt |
| Total Contributions | $3,076,870 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| EDUCATION & TRAINING | 900099 | $2,025,044 | $2,025,044 | |
| ANNUAL CONFERENCE | 900099 | $577,002 | $530,604 | $46,398 |
| JOURNAL SUBSCRIPTIONS | 611710 | $93,715 | $93,715 | |
| DISCIPLINE COMMITTEES | 900099 | $13,602 | $13,602 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,709,363 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $166,679 | TotalRevenueColumnAmt |
| Exclusion | $166,679 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,589 | TotalRevenueColumnAmt |
| Exclusion | $1,589 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $39,832 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $35,341 | SecuritiesAmt |
| Other | $610 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,491 | SecuritiesAmt |
| Other | -$610 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,881 | TotalRevenueColumnAmt |
| Exclusion | $3,881 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $29,240 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,715 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,525 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,525 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,982,907 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,687,490 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $46,398 | UnrelatedBusinessRevenueAmt |
| Exclusion | $172,149 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,254,413 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,257,765 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,632 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,673 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,037 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,155 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,500 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,504 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,121 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,001 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $624,214 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $216,320 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,822 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,846 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,212 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,012 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,527 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| EDUCATION AND TRAINING | $440,929 |
| MEALS | $173,230 |
| MEMBERSHIP | $103,181 |
| DISCIPLINES EXPENSES | $57,244 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,854 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,542,192 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,760,483 | BOYAmt |
| EOY | $2,111,405 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,293,482 | BOYAmt |
| EOY | $1,421,844 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,060 | BOYAmt |
| EOY | $108,973 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,294 | BOYAmt |
| EOY | $288,662 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $11,409 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,121 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,494 | BOYAmt |
| EOY | $3,288 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,835,641 | BOYAmt |
| EOY | $2,067,524 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,925,001 | BOYAmt |
| EOY | $1,735,433 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,582 | BOYAmt |
| EOY | $33,957 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,306,037 | BOYAmt |
| EOY | $7,771,086 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $257,001 | BOYAmt |
| EOY | $410,322 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,766,412 | BOYAmt |
| EOY | $1,682,239 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,318,178 | BOYAmt |
| EOY | $2,100,211 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,341,591 | BOYAmt |
| EOY | $4,192,772 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,964,446 | BOYAmt |
| EOY | $3,578,314 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,964,446 | BOYAmt |
| EOY | $3,578,314 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,306,037 | BOYAmt |
| EOY | $7,771,086 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $440,715 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $173,153 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $3,076,175 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $129,428 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $7,460 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $136,888 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $135,352 | AggregateReportedDuesNtcAmt |
| Carried Over | $1,536 | CarriedOverAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | EXPENDITURES MADE DURING FUNDRAISING EVENTS TO SOLICIT CONTRIBUTIONS TO THE ASA PAC. ANY CAMPAIGN ACTIVITY IS CHANNELED THROUGH THE ASA POLITICAL ACTION COMMITTEE. | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,409 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,121 | DepreciationAmt |
| Book Value | $3,288 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,288 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO CHAPTER-REBATES | $109,421 |
| LEASE LIABILITY | $1,990,790 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,100,211 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,259,233 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $173,153 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $110,352 | OtherRevenueAmt |
| Revenue Not Reported | $283,505 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,975,728 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $12,504 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$5,325 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $7,179 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,982,907 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,582,044 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $52,356 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $52,356 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,529,688 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $12,504 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $12,504 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,542,192 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | UNDER THE PROVISIONS OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS ASC TOPIC 740, INCOME TAXES (ASC 740), THE SOCIETY IS REQUIRED TO DISCLOSE UNRECOGNIZED TAX BENEFITS. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY ASC 740 AND ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENT AND DETERMINED THAT THE SOCIETY HAD NO MATERIAL UNCERTAIN TAX POSITIONS AT JUNE 30, 2024 AND 2023 THAT REQUIRED DISCLOSURE OR RECOGNITION. GENERALLY, THE SOCIETY'S TAX RETURNS REMAIN OPEN AND SUBJECT TO EXAMINATION FOR THREE YEARS FROM THE FILING DATE. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | EXCLUDED ASA AFFILIATE REVENUE - CONSOLIDATED FOR GAAP 110,352. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF GOODS SOLD REPORTED ON LINE 10B -4,715. LOSS ON DISPOSAL OF ASSETS REPORTED ON LINE 7D -610. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD REPORTED ON LINE 10B 4,715. EXCLUDED ASA AFFILIATE EXPENSES - CONSOLIDATED FOR GAAP 47,641. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, | RegionTxt |
| Type Of Activities Conducted | PROGRAM SERVICE | TypeOfActivitiesConductedTxt |
| Specific Services Provided | EDUCATION | SpecificServicesProvidedTxt |
| Region Total Expenditures | $41,581 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $41,581 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $41,581 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHNNIE WHITE | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $305,097 | $0 | $60,000 | $0 | $10,941 | $0 | $15,450 | $0 | $17,976 | $0 | $409,464 | $0 | $0 | $0 |
| BONNY PRICE | ||||||||||||||
| CHIEF OPERATIONS OFFICER | $185,282 | $0 | $3,500 | $0 | $216 | $0 | $9,382 | $0 | $11,934 | $0 | $210,314 | $0 | $0 | $0 |
| JOSEPH B NOSELLI | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $176,597 | $0 | $1,750 | $0 | $1,651 | $0 | $8,830 | $0 | $1,588 | $0 | $190,416 | $0 | $0 | $0 |
| TODD PARADIS | ||||||||||||||
| CHIEF MARKETING OFFICER | $164,975 | $0 | $1,500 | $0 | $216 | $0 | $8,037 | $0 | $6,994 | $0 | $181,722 | $0 | $0 | $0 |
| JOHN RUSSELL | ||||||||||||||
| STRATEGIC PARTNERSHIP OFFICER | $143,779 | $0 | $1,500 | $0 | $204 | $0 | $7,189 | $0 | $929 | $0 | $153,601 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | AMERICAN SOCIETY OF APPRAISERS IS A MEMBERSHIP SOCIETY, THUS IT HAS MEMBERS. HOWEVER, THEY HAVE NO OWNERSHIP INTEREST IN THE SOCIETY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE OFFICERS OF THE BOARD ARE ELECTED BY THE GENERAL MEMBERSHIP EACH YEAR. ALL OTHER MEMBERS OF THE BOARD ARE ELECTED BY SUB-PARTS OF THE GENERAL MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY RESOLUTIONS OF THE BOARD OF GOVERNORS THAT AFFECT THE WORDING AND PROVISIONS IN OUR CONSTITUTION MUST GO TO A VOTE BY THE GENERAL MEMBERSHIP TO BE APPROVED OR NOT BEFORE IT CAN BE IMPLEMENTED. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ADMINISTRATIVE RULES DO SPECIFICALLY DELEGATE SOME AUTHORITY TO CERTAIN COMMITTEES TO ACT FOR THE BOARD OF GOVERNORS AS PERMITTED BY DELAWARE LAW. |
| FORM 990, PART VI, SECTION B, LINE 11B | A 990 DRAFT IS PROVIDED TO THE BOARD OF GOVERNORS AND MANAGEMENT BEFORE IT IS FILED WITH THE IRS. SOCIETY MANAGEMENT IS RESPONSIBLE FOR PROVIDING REVIEW COMMENTS. |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS MUST SIGN STATEMENT ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | ASA CONSULTS PUBLISHED COMPENSATION INFORMATION FOR THE WASHINGTON DC METROPOLITAN AREA TO DETERMINE APPROPRIATE COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE NOT AVAILABLE EXCEPT BY REQUEST AND THROUGH GUIDESTAR. CONFLICT OF INTEREST POLICY IS MADE AVAILABLE INTERNALLY BUT NOT PUBLICLY. FINANCIAL STATEMENTS ARE AVAILABLE ON WEBSITE AND THROUGH GUIDESTAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| ASA EDUCATIONAL FOUNDATION | ||||||||||
| 2121 COOPERATIVE WAY SUITE 210 | HERNDON | VA | 20171 | 237019806 | TO CARRY ON EDUCATIONAL, RESEARCH AND CHARITABLE ACTIVITIES RELATED TO ASA | DE | 501(C)(3) | LINE 7 | AMERICAN SOCIETY OF APPRAISERS | Yes (1) |
| ASA POLITICAL ACTION COMMITTEE | ||||||||||
| 2121 COOPERATIVE WAY SUITE 210 | HERNDON | VA | 20171 | 205890635 | TO SUPPORT LEGISLATIVE EFFORTS | VA | 527 | AMERICAN SOCIETY OF APPRAISERS | Yes (1) | |
| NATIONAL ASSOCIATION OF INDEPENDENT FEE APPRAISERS INC EDUC & RESEARCH TRUS | ||||||||||
| 2121 COOPERATIVE WAY SUITE 210 | HERNDON | VA | 20171 | 431136868 | TO SPONSOR THE DEVELOPMENT OF EDUCATIONAL MATERIALS | VA | 501(C)(3) | 509(A)(3), TYPE 1 | AMERICAN SOCIETY OF APPRAISERS | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |