2022-04-15T18:39:26-05:00 2021-05-31 430831507 ANDERS MINKLER HUBER & HELM LLP 800 MARKET STREET SUITE 500 ST LOUIS MO 631012501 990 2020-06-01 430763598 AMERICAN ASSOCIATION OF ORTHODONTISTS AMER 3149931700 401 N LINDBERGH BOULEVARD ST LOUIS MO 63141 CASANDRA SCALES VP OF FINANCE 3149931700 2022-04-13 1 CASANDRA SCALES 999009999 JEANNE DEE P01082093 3146555500 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CASANDRA SCALES 401 N LINDBERGH BOULEVARD ST LOUIS MO 63141 33695136 0 X HTTPS://WWW.AAOINFO.ORG X 1900 MO TO ADVANCE THE ART AND SCIENCE OF ORTHODONTICS AND CONTRIBUTE TO PUBLIC HEALTH THROUGH EDUCATION 12 12 50 422 170076 0 8406 3480 15976025 11209042 1351865 2518958 1191223 1284529 18527519 15016009 345600 246775 0 0 6069517 6446178 0 0 0 13216054 9710316 19631171 16403269 -1103652 -1387260 34595616 37770434 4341108 4795442 30254508 32974992 TO ADVANCE THE ART AND SCIENCE OF ORTHODONTICS AND CONTRIBUTE TO PUBLIC HEALTH THROUGH EDUCATION OF MEMBERS AND THE PUBLIC. 0 0 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. 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. 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. 0 0 0 1 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 91 0 1 50 1 1 1 0 0 0 1 1 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X CASANDRA SCALES 3149931700 401 N LINDBERGH BOULEVARD ST LOUIS MO 63141 CHRISTOPHER ROBERTS PRESIDENT 20.00 X X 118776 0 0 KENDALL DILLEHAY PRESIDENT-ELECT 20.00 X X 96488 0 0 NORMAN NAGEL SECRETARY/TREASURER 22.00 X X 78396 0 0 MYRON GUYMON TRUSTEE 18.00 X 69919 0 0 JOHN CALLAHAN TRUSTEE 18.00 X 66278 0 0 STEVEN SIEGEL TRUSTEE 15.00 X 61440 0 0 MICHAEL DURBIN TRUSTEE 14.00 X 56909 0 0 RICHARD WILLIAMS TRUSTEE 14.00 X 56601 0 0 MICHAEL SHERMAN TRUSTEE 14.00 X 56877 0 0 STEPHEN ROBIRDS TRUSTEE 14.00 X 27876 0 0 DALE FEATHERINGHAM TRUSTEE 14.00 X 27876 0 0 ALEX THOMAS TRUSTEE 10.00 X 27876 0 0 LYNNE THOMAS GORDON CHIEF EXECUTIVE OFFICER 55.00 X 438467 0 32810 CASANDRA SCALES VP OF FINANCE & ADMINISTRA 55.00 X 206284 0 64876 MLINDA BROTHERS VP OF GROWTH & TRANSFORMAT 55.00 X 185518 0 44658 ROBERT KENT VP OF ADVOCACY AND GENERAL COUNSEL (THRU FEB 2021) 50.00 X 161827 0 38482 AIMEE SNYDER-JACKSON VP OF HR AND GOVERNANCE 55.00 X 160286 0 34358 ALAN BAUM DIRECTOR OF INFORMATION TECHNOLOGY 45.00 X 148120 0 21785 PAUL LAWRENCE ASSOCIATE GENERAL COUNSEL 50.00 X 118700 0 49537 KAY PINNER DIRECTOR OF EDUCATION 45.00 X 112230 0 16888 DANIEL WILLIAMS DIRECTOR OF FACILITIES 45.00 X 110649 0 15287 ELIZABETH DISCHERT DIRECTOR OF MEETINGS & SPONSORSHIPS 45.00 X 107335 0 45124 2494728 0 363805 12 0 1 0 GOOGLE INC 1600 AMPITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 SOCIAL MEDIA 2498623 FACEBOOK 1 HACKER WAY MENLO PARK CA 94025 SOCIAL MEDIA 1818440 AUSTIN 18 HOTEL LLC 10400 FERNWOOD ROAD BETHESDA MD 20817 HOTEL 493812 FREEMAN 9260 W 55TH ST MCCOOK IL 605253654 AUDIO VISUAL 454744 SNAP INC 2772 DONALD DOUGLAS LOOP NORTH SANTA MONICA CA 90406 SOCIAL MEDIA 345145 16 3480 3480 MEMBERSHIP DUES AND FEES 541900 10000801 10000801 EDUCATIONAL PROGRAMS 541900 463067 463067 ANNUAL MEETINGS 541900 394651 394651 PUBLICATIONS 541900 264598 264598 AAO BULLETIN 541800 85925 85925 11209042 624704 624704 976923 976923 243827 257850 -14023 -14023 -14023 20155080 18260826 1894254 1894254 1894254 256150 160451 95699 11548 84151 OTHER REVENUE 900099 225930 225930 225930 15016009 11360595 170076 3481858 6775 240000 2302634 2963175 298774 576649 304946 251122 29500 363500 66809 622931 23384 155366 593595 204399 169470 458698 3563 289261 209712 CONSUMER ED. CAMPAIGN 5022836 MEMBER COMMUNICATIONS 745186 BANK AND CREDIT CARD FE 311119 HONORARIA AND SPEAKER F 17471 172394 16403269 372816 1247077 425434 278921 550578 624908 79634 67156 782209 1288398 9979764 5782569 4146008 4197195 27792310 29497951 337644 462643 108983 106185 34595616 37770434 1200782 2065213 640326 1821544 2500000 908685 4341108 4795442 X 30166614 32883855 87894 91137 30254508 32974992 34595616 37770434 -1387260 4107744 0 X 0 1 X 1 0 0 0 1 9941346 422104 164301 586405 914585 -328180 87894 3243 2266 88871 82987 5092 185 87894 82357 4190 3560 82987 86096 261 4000 82357 86398 4191 4493 86096 0.76510 0.23490 0 0 684000 684000 6902015 4263250 2638765 157157 73550 83607 952761 726430 226331 1283831 719339 564492 4197195 X 19475245 4107744 4107744 15367501 66809 -418301 -351492 15016009 16754761 418301 418301 16336460 66809 66809 16403269 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. 1 FACULTY FELLOWSHIP 7 210000 CRANIOFACIAL ORTHODONTIC FELLOWSHIP 1 30000 PART I, LINE 2: THE AMERICAN ASSOCIATION OF ORTHODONTISTS PROVIDES SPONSORSHIPS AND SIMILAR FUNDING TO ESTABLISHED PROGRAMS AND ORGANIZATIONS. X X X X 1 1 X X X 1 0 0 LYNNE THOMAS GORDON CHIEF EXECUTIVE OFFICER 407567 0 30900 0 0 0 22800 0 10010 0 471277 0 0 0 CASANDRA SCALES VP OF FINANCE & ADMINISTRA 206284 0 0 0 0 0 17113 0 47763 0 271160 0 0 0 MLINDA BROTHERS VP OF GROWTH & TRANSFORMAT 185518 0 0 0 0 0 15020 0 29638 0 230176 0 0 0 ROBERT KENT VP OF ADVOCACY AND GENERAL COUNSEL ( 161827 0 0 0 0 0 7909 0 30573 0 200309 0 0 0 AIMEE SNYDER-JACKSON VP OF HR AND GOVERNANCE 160286 0 0 0 0 0 13116 0 21242 0 194644 0 0 0 ALAN BAUM DIRECTOR OF INFORMATION TECHNOLOGY 148120 0 0 0 0 0 11471 0 10314 0 169905 0 0 0 PAUL LAWRENCE ASSOCIATE GENERAL COUNSEL 118700 0 0 0 0 0 7053 0 42484 0 168237 0 0 0 ELIZABETH DISCHERT DIRECTOR OF MEETINGS & SPONSORSHIPS 107335 0 0 0 0 0 9096 0 36028 0 152459 0 0 0 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. 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. AAO DISASTER RELIEF FUND 401 N LINDBERGH BLVD ST LOUIS MO 63141 134305408 AWARD GRANTS MO 501(C)(3) PF AAO 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 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 AAO SERVICES INC 401 N LINDBERGH BLVD ST LOUIS MO 63141 431709728 INSURANCE MO AAO C 206877 1421884 1.00000 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 AAO SERVICES INC A 82500 CASH AAO SERVICES INC N 135597 CASH AAO SERVICES INC O 149883 CASH AAO SERVICES INC Q 1178020 CASH