AMERICAN ASSOCIATION OF ORTHODONTISTS: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN ASSOCIATION OF ORTHODONTISTS (EIN 43-0763598)
- Tax period
- 2020-06-01 to 2021-05-31
- Filed
- 2022-04-15
- IRS object ID
- 202221059349300832
- Schema version
- 2020v4.2
- 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 | 2022-04-15T18:39:26-05:00 | ReturnTs |
| Tax Period End | 2021-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 430831507 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDERS MINKLER HUBER & HELM LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MARKET STREET SUITE 500 | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 631012501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 430763598 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN ASSOCIATION OF ORTHODONTISTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 3149931700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 N LINDBERGH BOULEVARD | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63141 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CASANDRA SCALES | PersonNm |
| Person Title | VP OF FINANCE | PersonTitleTxt |
| Phone | 3149931700 | PhoneNum |
| Signature | 2022-04-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CASANDRA | PersonFirstNm |
| Person Last | SCALES | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEANNE DEE | PreparerPersonNm |
| PTIN | P01082093 | PTIN |
| Phone | 3146555500 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CASANDRA SCALES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 N LINDBERGH BOULEVARD | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63141 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $33,695,136 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTPS://WWW.AAOINFO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1900 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | TO ADVANCE THE ART AND SCIENCE OF ORTHODONTICS AND CONTRIBUTE TO PUBLIC HEALTH THROUGH EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 50 | TotalEmployeeCnt |
| Total Volunteers | 422 | TotalVolunteersCnt |
| Total Gross UBI | $170,076 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,406 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,480 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $15,976,025 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,209,042 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,351,865 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,518,958 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,191,223 | PYOtherRevenueAmt |
| CY Other Revenue | $1,284,529 | CYOtherRevenueAmt |
| PY Total Revenue | $18,527,519 | PYTotalRevenueAmt |
| CY Total Revenue | $15,016,009 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $345,600 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $246,775 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,069,517 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,446,178 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,216,054 | PYOtherExpensesAmt |
| CY Other Expenses | $9,710,316 | CYOtherExpensesAmt |
| PY Total Expenses | $19,631,171 | PYTotalExpensesAmt |
| CY Total Expenses | $16,403,269 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,103,652 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,387,260 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $34,595,616 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,770,434 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,341,108 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,795,442 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $30,254,508 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,974,992 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ADVANCE THE ART AND SCIENCE OF ORTHODONTICS AND CONTRIBUTE TO PUBLIC HEALTH THROUGH EDUCATION OF MEMBERS AND THE PUBLIC. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROFESSIONAL ADVOCACY - FEDERAL AND STATE LEVEL ADVOCACY TO DRIVE LEGISLATIVE AND POLICY CHANGES TO PROTECT AND SUPPORT THE INTERESTS OF THE ORTHODONTIC INDUSTRY, ORTHODONTISTS, AND THEIR PATIENTS AND TO ENSURE QUALITY OF CARE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROMOTIONS, LITERATURE, AND ADVERTISING PROVIDED TO THE GENERAL PUBLIC - PURPOSE IS TO PROMOTE HEALTH CARE AND INCREASE THE PUBLIC'S AWARENESS AND KNOWLEDGE OF THE ORTHODONTIC PROFESSION AND THE BENEFITS OF ORTHODONTIC TREATMENT FROM QUALIFIED PROFESSIONALS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATIONAL PROGRAMS - CONFERENCES, PUBLICATIONS, AND CONTINUING EDUCATION ARE TO PROVIDE INFORMATION ON ADVANCEMENT IN THE FIELD AND PROMOTE HIGH STANDARDS OF CARE FOR THE PUBLIC. WINTER CONFERENCE 982 ATTENDEES; BULLETIN IS ISSUED 6 TIMES PER YEAR TO ALL MEMBERS; ALL MEMBERS RECEIVE SUBSCRIPTION TO THE AJO/DO JOURNAL. ON-LINE WEBINARS, STAFF WEBINARS, AND EDUCATIONAL MATERIALS ARE PROVIDED THROUGH THE YEAR. NO ANNUAL CONVENTION OR TRADE SHOW WAS HELD DURING FY21 DUE TO THE COVID-19 PANDEMIC. | Desc |
| 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 | Yes (1) | 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 | 0 | 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 | 0 | 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 | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 91 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 50 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CASANDRA SCALES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3149931700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 N LINDBERGH BOULEVARD | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63141 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER ROBERTS | ||||||||
| PRESIDENT | 20.00 | Yes (X) | Yes (X) | $118,776 | $0 | $0 | ||
| KENDALL DILLEHAY | ||||||||
| PRESIDENT-ELECT | 20.00 | Yes (X) | Yes (X) | $96,488 | $0 | $0 | ||
| NORMAN NAGEL | ||||||||
| SECRETARY/TREASURER | 22.00 | Yes (X) | Yes (X) | $78,396 | $0 | $0 | ||
| MYRON GUYMON | ||||||||
| TRUSTEE | 18.00 | Yes (X) | $69,919 | $0 | $0 | |||
| JOHN CALLAHAN | ||||||||
| TRUSTEE | 18.00 | Yes (X) | $66,278 | $0 | $0 | |||
| STEVEN SIEGEL | ||||||||
| TRUSTEE | 15.00 | Yes (X) | $61,440 | $0 | $0 | |||
| MICHAEL DURBIN | ||||||||
| TRUSTEE | 14.00 | Yes (X) | $56,909 | $0 | $0 | |||
| RICHARD WILLIAMS | ||||||||
| TRUSTEE | 14.00 | Yes (X) | $56,601 | $0 | $0 | |||
| MICHAEL SHERMAN | ||||||||
| TRUSTEE | 14.00 | Yes (X) | $56,877 | $0 | $0 | |||
| STEPHEN ROBIRDS | ||||||||
| TRUSTEE | 14.00 | Yes (X) | $27,876 | $0 | $0 | |||
| DALE FEATHERINGHAM | ||||||||
| TRUSTEE | 14.00 | Yes (X) | $27,876 | $0 | $0 | |||
| ALEX THOMAS | ||||||||
| TRUSTEE | 10.00 | Yes (X) | $27,876 | $0 | $0 | |||
| LYNNE THOMAS GORDON | ||||||||
| CHIEF EXECUTIVE OFFICER | 55.00 | Yes (X) | $438,467 | $0 | $32,810 | |||
| CASANDRA SCALES | ||||||||
| VP OF FINANCE & ADMINISTRA | 55.00 | Yes (X) | $206,284 | $0 | $64,876 | |||
| MLINDA BROTHERS | ||||||||
| VP OF GROWTH & TRANSFORMAT | 55.00 | $185,518 | $0 | $44,658 | Yes (X) | |||
| ROBERT KENT | ||||||||
| VP OF ADVOCACY AND GENERAL COUNSEL (THRU FEB 2021) | 50.00 | $161,827 | $0 | $38,482 | Yes (X) | |||
| AIMEE SNYDER-JACKSON | ||||||||
| VP OF HR AND GOVERNANCE | 55.00 | $160,286 | $0 | $34,358 | Yes (X) | |||
| ALAN BAUM | ||||||||
| DIRECTOR OF INFORMATION TECHNOLOGY | 45.00 | $148,120 | $0 | $21,785 | Yes (X) | |||
| PAUL LAWRENCE | ||||||||
| ASSOCIATE GENERAL COUNSEL | 50.00 | $118,700 | $0 | $49,537 | Yes (X) | |||
| KAY PINNER | ||||||||
| DIRECTOR OF EDUCATION | 45.00 | $112,230 | $0 | $16,888 | Yes (X) | |||
| DANIEL WILLIAMS | ||||||||
| DIRECTOR OF FACILITIES | 45.00 | $110,649 | $0 | $15,287 | Yes (X) | |||
| ELIZABETH DISCHERT | ||||||||
| DIRECTOR OF MEETINGS & SPONSORSHIPS | 45.00 | $107,335 | $0 | $45,124 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,494,728 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $363,805 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| GOOGLE INC | |||||
| 1600 AMPITHEATRE PARKWAY | MOUNTAIN VIEW | CA | 94043 | SOCIAL MEDIA | $2,498,623 |
| 1 HACKER WAY | MENLO PARK | CA | 94025 | SOCIAL MEDIA | $1,818,440 |
| AUSTIN 18 HOTEL LLC | |||||
| 10400 FERNWOOD ROAD | BETHESDA | MD | 20817 | HOTEL | $493,812 |
| FREEMAN | |||||
| 9260 W 55TH ST | MCCOOK | IL | 605253654 | AUDIO VISUAL | $454,744 |
| SNAP INC | |||||
| 2772 DONALD DOUGLAS LOOP NORTH | SANTA MONICA | CA | 90406 | SOCIAL MEDIA | $345,145 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,480 | AllOtherContributionsAmt |
| Total Contributions | $3,480 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES AND FEES | 541900 | $10,000,801 | $10,000,801 | |
| EDUCATIONAL PROGRAMS | 541900 | $463,067 | $463,067 | |
| ANNUAL MEETINGS | 541900 | $394,651 | $394,651 | |
| PUBLICATIONS | 541900 | $264,598 | $264,598 | |
| AAO BULLETIN | 541800 | $85,925 | $85,925 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,209,042 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $624,704 | TotalRevenueColumnAmt |
| Exclusion | $624,704 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $976,923 | TotalRevenueColumnAmt |
| Exclusion | $976,923 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $243,827 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $257,850 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$14,023 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$14,023 | TotalRevenueColumnAmt |
| Exclusion | -$14,023 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,155,080 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $18,260,826 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,894,254 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,894,254 | TotalRevenueColumnAmt |
| Exclusion | $1,894,254 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $256,150 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $160,451 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $95,699 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,548 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $84,151 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $225,930 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $225,930 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $225,930 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,016,009 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,360,595 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $170,076 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,481,858 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,775 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,000 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,302,634 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,963,175 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $298,774 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $576,649 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,946 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,122 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,500 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,500 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,809 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $622,931 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,384 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,366 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $593,595 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,399 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,470 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $458,698 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,563 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,261 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,712 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CONSUMER ED. CAMPAIGN | $5,022,836 |
| MEMBER COMMUNICATIONS | $745,186 |
| BANK AND CREDIT CARD FE | $311,119 |
| HONORARIA AND SPEAKER F | $17,471 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,394 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,403,269 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $372,816 | BOYAmt |
| EOY | $1,247,077 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $425,434 | BOYAmt |
| EOY | $278,921 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $550,578 | BOYAmt |
| EOY | $624,908 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,634 | BOYAmt |
| EOY | $67,156 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $782,209 | BOYAmt |
| EOY | $1,288,398 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,979,764 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,782,569 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,146,008 | BOYAmt |
| EOY | $4,197,195 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,792,310 | BOYAmt |
| EOY | $29,497,951 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,644 | BOYAmt |
| EOY | $462,643 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,983 | BOYAmt |
| EOY | $106,185 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,595,616 | BOYAmt |
| EOY | $37,770,434 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,200,782 | BOYAmt |
| EOY | $2,065,213 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $640,326 | BOYAmt |
| EOY | $1,821,544 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,500,000 | BOYAmt |
| EOY | $908,685 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,341,108 | BOYAmt |
| EOY | $4,795,442 | 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 | $30,166,614 | BOYAmt |
| EOY | $32,883,855 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,894 | BOYAmt |
| EOY | $91,137 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,254,508 | BOYAmt |
| EOY | $32,974,992 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,595,616 | BOYAmt |
| EOY | $37,770,434 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,387,260 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,107,744 | 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 | $9,941,346 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $422,104 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $164,301 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $586,405 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $914,585 | AggregateReportedDuesNtcAmt |
| Taxable | -$328,180 | TaxableAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $87,894 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,243 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,266 | OtherExpendituresAmt |
| End Year Balance | $88,871 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $82,987 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $5,092 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $185 | OtherExpendituresAmt |
| End Year Balance | $87,894 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $82,357 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,190 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,560 | OtherExpendituresAmt |
| End Year Balance | $82,987 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $86,096 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $261 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,000 | OtherExpendituresAmt |
| End Year Balance | $82,357 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $86,398 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,191 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,493 | OtherExpendituresAmt |
| End Year Balance | $86,096 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.76510 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.23490 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $684,000 | OtherCostOrOtherBasisAmt |
| Book Value | $684,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,902,015 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,263,250 | DepreciationAmt |
| Book Value | $2,638,765 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $157,157 | OtherCostOrOtherBasisAmt |
| Depreciation | $73,550 | DepreciationAmt |
| Book Value | $83,607 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $952,761 | OtherCostOrOtherBasisAmt |
| Depreciation | $726,430 | DepreciationAmt |
| Book Value | $226,331 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,283,831 | OtherCostOrOtherBasisAmt |
| Depreciation | $719,339 | DepreciationAmt |
| Book Value | $564,492 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,197,195 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,475,245 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $4,107,744 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $4,107,744 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,367,501 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $66,809 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$418,301 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$351,492 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,016,009 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,754,761 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $418,301 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $418,301 | ExpensesNotReportedAmt |
| Expenses Subtotal | $16,336,460 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $66,809 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $66,809 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,403,269 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | INCOME IS APPLIED TOWARD THE EXPENSES AND HONORARIUM FOR THE MERSHON LECTURE PRESENTED AT THE ANNUAL SESSION. |
| PART X, LINE 2: | AAO IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (THE "CODE"), EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED IN THE CODE. ACCORDINGLY, AAO FILES AS A TAX EXEMPT ORGANIZATION. AAOSI IS A FOR-PROFIT SUBSIDIARY AND FILES A SEPARATE INCOME TAX RETURN. INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF THE TRANSACTIONS OF AAOSI AS REPORTED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. PAC CONSTITUTES A POLITICAL ORGANIZATION UNDER SECTION 527(F)(3) OF THE INTERNAL REVENUE CODE, AND IS, THEREFORE, SUBJECT TO INCOME TAX ON TAXABLE INCOME. FOR THESE PURPOSES, CAMPAIGN CONTRIBUTIONS ARE NOT INCLUDIBLE AND EXPENDITURES FOR CAMPAIGN PURPOSES ARE NOT DEDUCTIBLE IN DETERMINING TAXABLE INCOME. DRF IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED IN THE CODE. ACCORDINGLY, DRF FILES AS A TAX EXEMPT ORGANIZATION. DOS IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED IN THE CODE. ACCORDINGLY, DOS FILES AS A TAX EXEMPT ORGANIZATION. AS DISCUSSED IN NOTE 1 OF THE CONSOLIDATED AUDIT, DRF AND DOS WERE DISSOLVED IN 2020. THE ASSOCIATION IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN (OR EXPECTED TO BE TAKEN) IN THE COURSE OF PREPARING THE ASSOCIATION'S TAX RETURNS AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. THE ASSOCIATION HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF MAY 31, 2021, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. IF APPLICABLE, THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX LIABILITIES IN THE CONSOLIDATED STATEMENTS OF INCOME. THE ASSOCIATION FOLLOWS GUIDANCE ISSUED BY THE FASB ON ACCOUNTING FOR INCOME TAXES AND HAS EVALUATED ITS TAX POSITIONS, EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS, AND BELIEVES THAT NO PROVISION FOR INCOME TAXES IS NECESSARY TO COVER ANY UNCERTAIN TAX POSITIONS. THE ASSOCIATION'S RETURNS FOR TAX YEARS 2018 AND LATER REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES -257,850. COST OF GOODS SOLD -160,451. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 257,850. COST OF GOODS SOLD 160,451. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| FACULTY FELLOWSHIP | 7 | $210,000 |
| CRANIOFACIAL ORTHODONTIC FELLOWSHIP | 1 | $30,000 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE AMERICAN ASSOCIATION OF ORTHODONTISTS PROVIDES SPONSORSHIPS AND SIMILAR FUNDING TO ESTABLISHED PROGRAMS AND ORGANIZATIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LYNNE THOMAS GORDON | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $407,567 | $0 | $30,900 | $0 | $0 | $0 | $22,800 | $0 | $10,010 | $0 | $471,277 | $0 | $0 | $0 |
| CASANDRA SCALES | ||||||||||||||
| VP OF FINANCE & ADMINISTRA | $206,284 | $0 | $0 | $0 | $0 | $0 | $17,113 | $0 | $47,763 | $0 | $271,160 | $0 | $0 | $0 |
| MLINDA BROTHERS | ||||||||||||||
| VP OF GROWTH & TRANSFORMAT | $185,518 | $0 | $0 | $0 | $0 | $0 | $15,020 | $0 | $29,638 | $0 | $230,176 | $0 | $0 | $0 |
| ROBERT KENT | ||||||||||||||
| VP OF ADVOCACY AND GENERAL COUNSEL ( | $161,827 | $0 | $0 | $0 | $0 | $0 | $7,909 | $0 | $30,573 | $0 | $200,309 | $0 | $0 | $0 |
| AIMEE SNYDER-JACKSON | ||||||||||||||
| VP OF HR AND GOVERNANCE | $160,286 | $0 | $0 | $0 | $0 | $0 | $13,116 | $0 | $21,242 | $0 | $194,644 | $0 | $0 | $0 |
| ALAN BAUM | ||||||||||||||
| DIRECTOR OF INFORMATION TECHNOLOGY | $148,120 | $0 | $0 | $0 | $0 | $0 | $11,471 | $0 | $10,314 | $0 | $169,905 | $0 | $0 | $0 |
| PAUL LAWRENCE | ||||||||||||||
| ASSOCIATE GENERAL COUNSEL | $118,700 | $0 | $0 | $0 | $0 | $0 | $7,053 | $0 | $42,484 | $0 | $168,237 | $0 | $0 | $0 |
| ELIZABETH DISCHERT | ||||||||||||||
| DIRECTOR OF MEETINGS & SPONSORSHIPS | $107,335 | $0 | $0 | $0 | $0 | $0 | $9,096 | $0 | $36,028 | $0 | $152,459 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | BOARD MEMBERS AND OFFICERS MAY BE REIMBURSED FOR THE TRAVEL OF A SPOUSE OR GUEST TO MEETINGS SPECIFIED IN THE POLICY. GENERALLY, BOARD AND COMMITTEE MEETINGS ARE NOT ELIGIBLE FOR REIMBURSEMENT OF COMPANION TRAVEL. FOR SPECIFIED MEETINGS INVOLVING FLIGHTS OVER 2 HOURS, OFFICERS MAY BE REIMBURSED FOR THE NEXT CLASS ABOVE COACH SUBJECT TO THE WRITTEN TRAVEL POLICY. |
| PART I, LINE 4A | DANIEL WILLIAMS RECEIVED A SEVERANCE PAYMENT OF $20,470. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE IS COMPOSED OF FIVE MEMBERS: THE PRESIDENT, THE PRESIDENT-ELECT, THE SECRETARY-TREASURER, AND THE TWO MOST SENIOR TRUSTEES. THIS COMMITTEE SHALL HAVE THE POWER TO ACT FOR THE FULL BOARD OF TRUSTEES IN THE INTERIM BETWEEN SESSIONS OF THE BOARD, AND IT SHALL REPORT SUCH ACTIONS TO THE BOARD AT ITS NEXT MEETING. |
| FORM 990, PART VI, SECTION A, LINE 6 | AAO HAS A TOTAL OF 18,132 MEMBERS (INCLUDING APPROXIMATELY 2,800 INTERNATIONAL MEMBERS) |
| FORM 990, PART VI, SECTION A, LINE 7A | THE HOUSE OF DELEGATES AND THE BOARD OF TRUSTEES ARE CHOSEN BY MEMBERS OF THE AAO CONSTITUENT ORGANIZATIONS. MEMBERS OF THE CONSTITUENT ORGANIZATIONS ARE ALSO MEMBERS OF THE AAO. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS, BASED UPON INFORMATION PROVIDED BY AAO. THE FORM 990 IS REVIEWED BY THE ACCOUNTING MANAGER AND THE VP OF FINANCE. THE 990 IS PROVIDED TO THE BOARD OF TRUSTEES BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, ALL BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY ACKNOWLEDGEMENT, WHICH ASKS THEM TO LIST ANY POTENTIAL CONFLICT. ALL DISCLOSED CONFLICTS ARE EXAMINED BY THE APPROPRIATE PERSON. IN ADDITION, EACH BOARD MEETING INCLUDES INQUIRY AS TO WHETHER THERE ARE ANY POTENTIAL CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | COAC (CENTRAL OFFICE ADVISORY COMMITTEE) MADE UP OF VOTING MEMBERS OF THE BOT (BOARD OF TRUSTEES) DETERMINES THE CHIEF EXECUTIVE OFFICER'S COMPENSATION. THEY DO A WRITTEN EVALUATION BASED ON A BOARD SOURCE EXECUTIVE DIRECTOR/CHIEF STAFF FORM. INFORMATION FROM SALARY SURVEYS BY ASAE, THE QUATT SURVEY AND ASSOCIATION FORUM BENCHMARKING ARE PROVIDED TO THE COAC. FOR COMPENSATION OTHER THAN THE CHIEF EXECUTIVE OFFICER, THE INDEPENDENT SOURCE (AAIMS) IS USED. |
| FORM 990, PART VI, SECTION C, LINE 19 | SUMMARY FINANCIAL STATEMENTS ARE PUBLISHED ON THE AAO MEMBERS' WEBSITE. BYLAWS AND ALL POLICIES ARE AVAILABLE UPON REQUEST AND ARE POSTED ON THE AAO MEMBERS' WEBSITE. FINANCIAL INFORMATION IS UPDATED WITH D&B ANNUALLY. |
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 |
|---|---|---|---|---|---|---|---|---|---|---|
| AAO DISASTER RELIEF FUND | ||||||||||
| 401 N LINDBERGH BLVD | ST LOUIS | MO | 63141 | 134305408 | AWARD GRANTS | MO | 501(C)(3) | PF | AAO | Yes (1) |
| AAO DONATED ORTHODONTIC SERVICES | ||||||||||
| 401 N LINDBERGH BLVD | ST LOUIS | MO | 63141 | 465292569 | PROVIDE PRO BONO ORTHODONTIC TREATMENT FOR LOW-INCOME CHILDREN | MO | 501(C)(3) | LINE 7 | AAO | Yes (1) |
| AAO POLITICAL ACTION COMMITTEE | ||||||||||
| 401 N LINDBERGH BLVD | ST LOUIS | MO | 63141 | 431689930 | SUPPORT CANDIDATES FOR ELECTION TO LEGISLATIVE AND EXECUTIVE OFFICE | MO | 527 | 0 | ||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AAO SERVICES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 N LINDBERGH BLVD | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63141 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431709728 | EIN |
| Primary Activities | INSURANCE | PrimaryActivitiesTxt |
| Legal Domicile State | MO | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AAO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $206,877 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $1,421,884 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | 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 | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| AAO SERVICES INC | ||
| A | $82,500 | CASH |
| AAO SERVICES INC | ||
| N | $135,597 | CASH |
| AAO SERVICES INC | ||
| O | $149,883 | CASH |
| AAO SERVICES INC | ||
| Q | $1,178,020 | CASH |