2018-10-24T15:42:26-05:00 2017-12-31 430673920 HOCHSCHILD BLOOM & CO LLP CPAS 15450 SOUTH OUTER 40 RD 135 CHESTERFIELD MO 63017 990 2017-01-01 946114214 AMERICAN ASSOCIATION OF BIOANALYSTS AMER 3142411445 906 OLIVE STREET SUITE 1200 ST LOUIS MO 631011434 JOSEPH D MUSTO PHD HCLD SECRETARY/TREASURER 3142411445 2018-10-20 1 ROBERT B OFFERMAN CPA P00035353 6365329525 97.86.167.250 2018-10-20 00:17:06 CD P 9A7BB0C6ABE819B3C0AF7CDAB2FE5E39D029F1CA 34127A8B8A465DFC86F4A05216ABE2C788C53D1B 2017 2018-06-14 16:35:46Z JOSEPH D MUSTO PHD BCLD 906 OLIVE STREET SUITE 1200 ST LOUIS MO 631011434 5043545 0 X WWW.AAB.ORG X 1956 CA THE ORGANIZATION IS COMMITTED TO THE PURSUIT OF EXCELLENCE IN CLINICAL LABORATORY SERVICES BY ENHANCING THE PROFESSIONAL SKILLS OF EACH OF ITS MEMBERS; PROMOTING MORE EFFICIENT AND PRODUCTIVE OPERATIONS; OFFERING EXTERNAL QUALITY CONTROL PROGRAMS; COLLABORATING WITH OTHER PROFESSIONAL ASSOCIATIONS AND GOVERNMENTAL AGENCIES; PROMOTING SAFE LABORATORY PRACTICES; AND EDUCATING LEGISLATORS, REGULATORS, AND THE GENERAL PUBLIC ABOUT CLINICAL LABORATORY TESTS AND PROCEDURES. 16 16 0 0 0 0 103109 147010 4687360 4801368 53619 44847 8973 16988 4853061 5010213 8593 10895 0 0 3000 3000 0 0 0 4803110 4955358 4814703 4969253 38358 40960 1802826 1993048 620721 644824 1182105 1348224 X THE ORANIZATION IS COMMITTED TO THE PURSUIT OF EXCELLENCE IN CLINICAL LABORATORY SERVICES BY ENHANCING THE PROFESSIONAL SKILLS OF EACH OF ITS MEMBERS; PROMOTING MORE EFFICIENT AND PRODUCTIVE OPERATIONS; OFFERING EXTERNAL QUALITY CONTROL PROGRAMS; COLLABORATING WITH OTHER PROFESSIONAL ASSOCIATIONS AND GOVERNMENTAL AGENCIES; PROMOTING SAFE LABORATORY PRACTICES; AND EDUCATING LEGISLATORS, REGULATORS, AND THE GENERAL PUBLIC ABOUT CLINICAL LABORATORY TESTS AND PROCEDURES. 0 0 4095401 10895 PRODUCTION AND DISSEMINATION OF EDUCATIONAL MATERIALS, MAINTENANCE OF PROFESSIONAL COMPENTENCY OF MEMBERS, AND PROVIDING A FORUM FOR THE EXCHANGE OF INFORMATION AND KNOWLEDGE 4095401 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 30 0 0 0 0 0 0 0 0 0 X 16 16 0 1 0 0 1 1 1 1 1 0 1 1 0 0 0 0 0 0 0 X BIRENBAUM & ASSOCIATES 3142411445 906 OLIVE ST SUITE 1200 ST LOUIS MO 631011434 BARBARA K TIMM MSC ELDTS MANAGER REP 1.00 X 0 0 0 DOLORES J LAMB PHD HCLD SECRETARY/TREAS 1.00 X X 1338 0 0 PAT LANZA CHAIR - NILA 1.00 X 0 0 0 ANNETTE IACONO REG ADMIN SECR 1.00 X 0 0 0 HEATHER FEHLING PHD HCLD REG ADMIN SECR 1.00 X 0 0 0 JOHN J WEISS PHD REG ADM SECR 1.00 X 0 0 0 CHARLES EDWARD GILBERTPHD MSC CHAIR - EBPH 1.00 X 0 0 0 KENNETH C JENSEN GAMT CHAIR - AMS 1.00 X 0 0 0 JOSEPH D MUSTO PHD BCLD PRESIDENT 1.00 X X 3000 0 0 NICHOLAS T SERAFY JR PTS CHAIR 1.00 X 0 0 0 DAVID L SMALLEY PHD THIRD VP 1.00 X X 0 0 0 JUDY KENNEDY SECOND VP 1.00 X X 0 0 0 JACK C RUNNER MBA FIRST VP 1.00 X X 0 0 0 JEAN M POPWELL PHD CRB PRESIDENT 1.00 X 0 0 0 SUSAN M TARCHALA MSC TS SUPERVISOR REP 1.00 X 0 0 0 STANLEY G HARRIS ELDTS REG ADMIN SECR 1.00 X 0 0 0 4338 0 0 0 0 0 0 PROFICIENCY TESTING SERVICES 205 WEST LEVEE BROWNSVILLE TX 785205596 TESTING SERVICE 3070543 BIRENBAUM & ASSOCIATES 906 OLIVE STREET SUITE 1200 ST LOUIS MO 63101 MANAGEMENT COMPANY 844073 DRINKER BIDDLE & REATH LLP ONE LOGAN SQUARE PHILADELPHIA PA 19103 LEGAL SERVICES 324542 3 147010 147010 PROFICIENCY TESTING SV 541380 3423172 3423172 MEMBERSHIP DUES & ASSE 541900 740844 740844 CONVENTIONS & SEMINARS 541900 266445 266445 CERTIFICATION/EXAM FEE 541900 222306 222306 CE MATERIALS & MANUALS 541900 148601 148601 4801368 34518 34518 43661 33332 10329 10329 10329 MISCELLANEOUS INCOME 541900 16988 16988 16988 5010213 4818356 0 44847 X 10895 10895 3000 3000 747160 101660 645500 238985 143951 95034 24560 2280 22280 10469 10469 5045 2858 2187 32879 4218 28661 271343 239882 31461 4114 298 3816 PROFICIENCY TESTING SVC 3070543 3070543 DEFENSE FUND 192751 192751 EXAMINATION DEVEL/ ADMI 73893 73893 PRINTING AND PUBLICATIO 72863 69423 3440 210753 172280 38473 4969253 4095401 873852 0 153949 115855 689733 819218 307 7055 22961 28335 931319 1018015 4557 4570 1802826 1993048 101763 108000 518958 536824 620721 644824 X 980686 1118320 201419 229904 1182105 1348224 1802826 1993048 40960 125159 0 X X 1 X 0 1 0 350895 1 0 0 PART I-A, LINE 1: IN 1991, THE ORGANIZATION FORMED A POLITICAL ACTION COMMITTEE (PAC), TO CARRY OUT THE LOBBYING ACTIVITIES THAT ARE IN THE ORGANIZATION'S BEST INTEREST. THE PAC RECEIVES CONTRIBUTIONS AND MAKES POLITICAL DONATIONS. THEIR RECORDS AND FUNDS ARE SEPARATE FROM THE ORGANIZATION. THE PAC FILES AN 1120-POL EACH YEAR. 0 X PART X, LINE 2: THE ASSOCIATION FOLLOWS FASB ACCOUNTING STANDARDS FOR UNCERTAINTY IN INCOME TAXES. THESE STANDARDS REQUIRE THAT UNCERTAIN INCOME TAX POSITIONS BE MORE LIKELY THAN NOT BEFORE THE AMOUNTS ARE RECOGNIZED IN THE FINANCIAL STATEMENTS. FURTHER, THE STANDARDS REQUIRE THE BENEFIT OR EXPENSE BE RECORDED IN THE FINANCIAL STATEMENTS AS THE AMOUNT MOST LIKELY TO BE REALIZED ASSUMING A REVIEW BY TAX AUTHORITIES HAVING ALL RELEVANT INFORMATION AND APPLYING CURRENT CONVENTIONS. THE ASSOCIATION HAS ASSESSED ITS FEDERAL AND STATE TAX POSITIONS AND DETERMINED THERE WERE NO UNCERTAINTIES OR POSSIBLE RELATED EFFECTS THAT NEED TO BE RECORDED AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016. OPEN YEARS -- THE FEDERAL AND STATE INCOME TAX RETURNS OF THE ASSOCIATION ARE SUBJECT TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. INCOME TAX PENALTIES AND INTEREST POLICY -- PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN OPERATING EXPENSES. THE ASSOCIATION DID NOT INCUR INCOME TAX PENALTIES OR INTEREST FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016. 1 SCHOLARSHIPS 14 10895 CASH VALUE NICHOLAS T SERAFY JR BOARD MEMBER 3070543 PROFICIENCY TESTING 1 MARK BIRENBAUM ADMINISTRATOR 11502 DATA PROCESSING 1 PART IV, LINE 1 DESCRIPTION OF BUSINESS TRANSACTION - A BOARD MEMBER OF THE ORGANIZATION, NICHOLAS T. SERAFY, JR., OWNS OVER 35% OF THE ENTITY, PROFICIENCY TESTING SERVICE, INC., WHICH HAS A MULTI-YEAR CONTRACT WITH THE ORGANIZATION TO PROVIDE PROFICIENCY TESTING SERVICES IN EXCHANGE FOR THE AMOUNT LISTED ABOVE. FORM 990, PART VI, SECTION A, LINE 3 LINE 3 EXPLANATION - THE MANAGEMENT COMPANY, BIRENBAUM & ASSOCIATES, PROVIDES THE BASIC PERSONNEL, FACILITIES, AND ADMINISTRATIVE SERVICES TO CARRY ON THE AFFAIRS OF THE ORGANIZATION, INCLUDING RECORD KEEPING, COMMUNICATIONS, BANKING, THE ANNUAL CONFERENCE ARRANGEMENTS, AND OTHER BASIC FUNCTIONS NECESSARY TO CARRY ON THE DAY-TO-DAY ACTIVITIES OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - THE ORGANIZATION IS COMPRISED OF SEVERAL MEMBER ORGANIZATIONS, EACH WITH THEIR OWN GOVERNING BODIES AND MEMBERS. OPERATIONS OF ALL ORGANIZATIONS ARE GOVERNED BY THE RESPECTIVE ORGANIZATION'S BYLAWS. MEMBERS OF THE ORGANIZATIONS ELECT THEIR GOVERNING BODIES. DIFFERENT CATEGORIES OF MEMBERSHIP EXIST WITHIN THE MAIN CATEGORIES OF INDIVIDUAL AND CORPORATE. INDIVIDUAL MEMBERSHIP IS COMPRISED OF REGULAR, SPECIAL, ASSOCIATE, STUDENT, AND AFFILIATE MEMBERS AND CORPORATE MEMBERSHIP IS COMPRISED OF LABORATORY (ENTITIES THAT PROVIDE CLINICAL OR BIOANALYTICAL LABORATORY SERVICES AND THAT HAVE GROSS REVENUES LESS THAN $500 MILLION AND WHOSE APPLICATION HAS BEEN APPROVED BY THE BOARD ARE ALLOWED TO HAVE TWO REGULAR INDIVIDUAL MEMBERS WHO MUST BE EXECUTIVE OFFICERS OF THE MEMBER LABORATORY) AND SUSTAINING MEMBERSHIP (ENTITIES THAT MANUFACTURE, PRODUCE, DISTRIBUTE, SELL, OR LEASE PRODUCT, SUPPLIES, EQUIPMENT, OR SERVICES TO LABORATORIES, AND THAT EVIDENCE A SERIOUS INTEREST IN THE ACTIVITIES OF THE ORGANIZATION). INDIVIDUAL MEMBERS MUST BE ONE OF THE FOLLOWING: (1) DIRECTORS - LICENSED, QUALIFIED DIRECTOR OF A CLINICAL, BIOANALYTICAL, OR ENVIRONMENTAL LABORATORY; (2) OWNER MEMBERS - PERSONS HAVING 10% OR MORE OWNERSHIP SHARE OR FINANCIAL INTEREST IN A CLINICAL OR BIOANALYTICAL LABORATORY OR THE PARENT COMPANY OF A CLINICAL OR BIOANALYTICAL LABORATORY; (3) EXECUTIVE OFFICERS - INDIVIDUALS WHO ARE EXECUTIVE OFFICERS OF A CLINICAL OR BIOANALYTICAL LABORATORY THAT IS A MEMBER OF THE NILA SECTION OF THE ORGANIZATION; (4) MANAGERS - PERSONS HAVING LESS THAN 10% OWNERSHIP SHARE OR FINANCIAL INTEREST IN A LABORATORY OR PARENT COMPANY OF A LABORATORY, WHO DOES NOT QUALIFY AS A DIRECTOR, CONSULTANT, OR SUPERVISOR UNDER 1988 CLIA (CLINICAL LABORATORY IMPROVEMENT AMENDMENTS) REGULATIONS; (5) SUPERVISORS - INDIVIDUAL WHO IS QUALIFIED AS A LABORATORY SUPERVISOR UNDER THE CLIA 1988 REGULATIONS OR INDIVIDUAL WHO IS CERTIFIED AS A SUPERVISOR BY THE AMERICAN BOARD OF BIOANALYSIS OR ANOTHER NATIONAL CERTIFYING AGENCY; (6) FACULTY MEMBERS - DIRECTORS, MANAGERS, AND SUPERVISORS WHO ARE FULL-TIME UNIVERSITY FACULTY MEMBERS WITH TEACHING RESPONSIBILITIES IN THE BIOANALYTICAL SCIENCES; (7) ARMED FORCES - DIRECTORS, MANAGERS, AND SUPERVISORS WHO ARE FULL-TIME ACTIVE-DUTY MEMBERS OF THE US ARMED FORCES; AND (8) SPECIAL MEMBERS - AS DEFINED BY ONE OF THE FOLLOWING CATEGORIES: (A) EMERITUS MEMBER - REGULAR MEMBER WHO IS NO LONGER ACTIVELY ENGAGED IN PROFESSIONAL OR BUSINESS ENDEAVORS AND WHO HAS BEEN A REGULAR MEMBER FOR 10 OR MORE YEARS; (B) HONORARY MEMBER - INDIVIDUAL WHOSE ACHIEVEMENTS ENTITLE HIM/HER TO SPECIAL RECOGNITION BY THE ORGANIZATION MAY BE NOMINATED FOR ELECTION AS AN HONORARY MEMBER; (C) INACTIVE MEMBER - REGULAR MEMBER WHO HAS LEFT THE FIELD OF BIOANALYSIS FOR ANOTHER FIELD OF ENDEAVOR, BUT WHO WISHES TO RETAIN AFFILIATION WITH THE ORGANIZATION; (D) LIFE MEMBER - REGULAR MEMBER WHOSE CONTRIBUTIONS TO THE ORGANIZATION MERIT RECOGNITION BY THE AWARD OF A LIFETIME MEMBERSHIP; AND (E) SUPPORTING MEMBER - INDIVIDUAL EVIDENCING A SERIOUS INTEREST IN THE ACTIVITIES OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - THE ORGANIZATION HAS A NOMINATING COMMITTEE MADE UP OF RECENT AND CURRENT BOARD MEMBERS. THE COMMITTEE SUBMITS A LIST OF QUALIFIED CANDIDATES FOR BOARD APPROVAL. INTERESTED CANDIDATES IN GOOD STANDING WITH THE ORGANIZATION ARE ALLOWED TO BE PART OF THE ELECTION. CURRENT ORGANIZATION MEMBERS ARE ALLOWED TO VOTE IN THE SCHEDULED ELECTIONS. ELECTION TERMS ARE OUTLINED IN THE ORGANIZATION'S BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B LINE 7B EXPLANATION - EACH SECTION OF THE ORGANIZATION HAS AT LEAST ONE BOARD MEETING DURING THE YEAR AT WHICH TIME, ELECTIONS ARE HELD, MOTIONS ARE PASSED, AND BYLAWS RATIFIED, IF NECESSARY AND APPROVED BY THE BOARD. REGULATIONS FOR HOLDING BOARD MEETINGS ARE OUTLINED IN THE ORGANIZATION'S BYLAWS. BOARD MEETING MINUTES ARE TAKEN AND RETAINED BY THE ORGANIZATION AND APPROVED AT THE NEXT BOARD MEETING. COMMITTEES MEET AS NECESSARY TO FULFILL THEIR OBJECTIVE THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - FORM 990 IS PREPARED BY THE CERTIFIED PUBLIC ACCOUNTING FIRM THAT PREPARES THE ANNUAL FINANCIAL REPORTS FOR THE ORGANIZATION. THE FORM IS THEN PROVIDED TO THE MANAGER AND BOOKKEEPER FOR THE MANAGEMENT COMPANY, BIRENBAUM & ASSOCIATES, FOR REVIEW. THE BOOKKEEPER AND MANAGER REVIEW THE RETURN AND COMPARE IT TO THE PREPARED FINANCIAL STATEMENTS THAT WERE PRESENTED TO AND APPROVED BY THE BOARD AT THE ANNUAL BOARD MEETINGS AND ANY OTHER SUPPORTING DOCUMENTATION. THE MANAGER SUGGESTS ANY CHANGES OR OBTAINS ANY NECESSARY EXPLANATIONS. THE RETURN IS THEN SIGNED BY THE ORGANIZATION'S SECRETARY/TREASURER AND THE RETURN IS THEN ELECTRONICALLY SUBMITTED TO THE IRS. COPIES OF THE RETURN ARE MAINTAINED AT BIRENBAUM & ASSOCIATES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, A COPY OF THE ORGANIZATION'S TAX RETURN (FORM 990) WILL BE MADE AVAILABLE FOR INSPECTION FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURN IS REQUIRED TO BE FILED. FORM 990, PART IX, LINE 24E CONTINUING EDUCATION: PROGRAM SERVICE EXPENSES 54,643. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,643. BANK & CHARGE CARD FEES: PROGRAM SERVICE EXPENSES 10,975. MANAGEMENT AND GENERAL EXPENSES 29,166. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,141. PROFICIENCY TESTING PRG APPROV: PROGRAM SERVICE EXPENSES 24,845. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,845. MEMBERSHIP DEVEL/ MAINT: PROGRAM SERVICE EXPENSES 24,610. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,610. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 18,045. MANAGEMENT AND GENERAL EXPENSES 2,573. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,618. RENEWAL EXPENSES: PROGRAM SERVICE EXPENSES 18,719. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,719. HONORARIA: PROGRAM SERVICE EXPENSES 7,429. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,429. GOVERNMENT & PROF REL: PROGRAM SERVICE EXPENSES 6,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,000. BULLETIN: PROGRAM SERVICE EXPENSES 5,353. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,353. STORAGE FEE: PROGRAM SERVICE EXPENSES 660. MANAGEMENT AND GENERAL EXPENSES 2,400. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,060. PUBS, SUBS, & DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,846. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,846. TELEPHONE: PROGRAM SERVICE EXPENSES 862. MANAGEMENT AND GENERAL EXPENSES 1,252. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,114. DONATIONS & GIFTS: PROGRAM SERVICE EXPENSES 80. MANAGEMENT AND GENERAL EXPENSES 145. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 225. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 59. MANAGEMENT AND GENERAL EXPENSES 39. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98. TAXES AND LICENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 52. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OF THE AUDIT, REVIEW OR COMPILATION OF ITS FINANCIAL STATEMENTS OR THE SELECTION PROCESS OF AN INDEPENDENT AUDITOR. AMERICAN BOARD OF BIOANALYSIS 906 OLIVE STREET 1200 ST LOUIS MO 631011434 237110975 PROFESSIONAL CERTIFICATION & IMPROVEMENT MO 501(C)(6) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0