2024-04-22T13:23:45-05:00 2023-06-30 920370318 REDPATH AND COMPANY LLC 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2022-07-01 150619279 THE AMERICAN PHYTOPATHOLOGICAL SOCIETY AMER 6514547250 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 AMY HOPE CEO 6514547250 2024-03-22 1 AMY HOPE 999009999 0 ASHLEY REHN CPA P00965922 6514267000 2024-03-22 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z AMY HOPE 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 5491119 0 X WWW.APSNET.ORG X 1908 DC HIGH-QUALITY, INNOVATIVE PLANT PATHOLOGY RESEARCH. 11 11 57 698 0 0 666437 116754 4340741 4536691 315688 285983 492580 420749 5815446 5360177 42739 51131 0 0 3498489 3697868 0 0 0 1113679 1648750 4654907 5397749 1160539 -37572 16274018 17728532 2589420 3155117 13684598 14573415 X DISCOVER, DISSEMINATE, AND APPLY NEW KNOWLEDGE OF PLANT HEALTH WORLDWIDE TO PROMOTE THE DEVELOPMENT AND ADOPTION OF ECONOMICALLY AND ENVIRONMENTALLY SUSTAINABLE PRACTICES. 0 0 1755670 5750 3279052 JOURNALS ARE AVAILABLE TO MEMBERS AND NONMEMBERS INCLUDING LIBRARIES, INSTITUTIONS AND BUSINESSES. 883044 3000 245182 MEMBER SERVICES PROVIDE INTERACTION TO OVER 5,000 SCIENTISTS WORLDWIDE. 790443 0 1029060 THE ANNUAL MEETING IS ATTENDED BY BOTH MEMBERS AND THE GENERAL PUBLIC. PROVIDES A FORUM FOR THE DISCUSSION OF RESEARCH DATA. OTHER PROGRAMS ALSO INCLUDE WORKSHOPS, ONLINE SERVICES AND GRANTS AND AWARDS. 477480 42381 404146 BOOKS ARE AVAILABLE TO MEMBERS AND NONMEMBERS INCLUDING LIBRARIES, INSTITUTIONS AND BUSINESSES. 477480 42381 404146 3906637 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 45 0 1 57 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MN X THE AMERICAN PHYTOPATHOLOGICAL SOCIETY 6514547250 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 X RON WALCOTT PRESIDENT 1.00 X X 0 0 0 NIK GRUNWALD PRESIDENT-ELECT 1.00 X X 0 0 0 KAREN GARRETT VICE PRESIDENT 1.00 X X 0 0 0 LAWRENCE DATNOFF TREASURER 1.00 X X 0 0 0 AMY CHARKOWSKI IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 JAMES BRADEEN INTERNAL COMMUNICATIONS 1.00 X X 0 0 0 NICOLE GAUTHIER DIVISIONAL COUNCILOR 1.00 X 0 0 0 GEORGE SUNDIN PUBLICATIONS COUNCILOR 1.00 X 0 0 0 COURTNEY GALLUP SENIOR COUNCILOR AT LARGE 1.00 X 0 0 0 SYDNEY EVERHART COUNCILOR AT LARGE 1.00 X 0 0 0 NICOLE DONOFRIO COUNCILOR AT LARGE 1.00 X 0 0 0 AMY HOPE CEO 20.25 X 156682 0 30465 KURT ROOD DIRECTOR OF FINANCE 21.38 X 28788 0 9281 LAURA MCGRADY DIRECTOR OF FINANCE 21.38 X 44273 0 9760 CAROL ERICSON DIRECTOR OF CLIENT SERVICE 20.25 X 111293 0 29098 341036 0 78604 2 0 1 0 0 116754 116754 PUBLICATION INCOME 541900 1888322 1888322 SUBSCRIPTIONS 541900 1365449 1365449 MEETINGS & WORKSHOPS 541900 1029060 1029060 MEMBER DUES 541900 245182 245182 JOB CENTER ADVERTISING 541900 8678 8678 4536691 285983 285983 25281 25281 479346 130942 348404 348404 47064 47064 47064 5360177 4957440 0 285983 4000 4000 31300 31300 15831 15831 312196 312196 2733880 1547858 1186022 430830 201490 229340 220962 114811 106151 7342 2090 5252 31525 31525 38729 38729 262984 198389 64595 48089 46809 1280 282018 166194 115824 252832 18180 234652 35246 35246 154622 46309 108313 81443 55507 25936 743660 739352 4308 22218 22218 PUBLICATION EXP 519980 519980 DUES & SUBSCRIPTIONS 156491 149278 7213 REIMBURSED COSTS -1035247 -1035247 46818 14013 32805 5397749 3906637 1491112 0 2824705 2475383 611073 762974 33715 106824 351343 419577 12453182 13661582 0 302192 16274018 17728532 469702 627775 1496550 1616885 623168 910457 2589420 3155117 X 10453748 11107175 3230850 3466240 13684598 14573415 16274018 17728532 -37572 926389 0 X 0 1 X 1 0 X 88375 223554 420130 666437 116754 1515250 6522558 5305793 4647948 4905953 5088382 26470634 6610933 5529347 5068078 5572390 5205136 27985884 0 0 0 27985884 216136 227430 227682 315688 285983 1272919 4347 4347 216136 231777 227682 315688 285983 1277266 6827069 5761124 5295760 5888078 5491119 29263150 0.95640 0.95920 0.04360 0.04080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2762604 60186 236095 33222 3025663 3302080 38168 -519620 58024 2762604 2651059 66144 610572 25695 3302080 2551578 53619 74661 28799 2651059 2391550 121729 76147 37848 2551578 0.02570 0.63780 0.33650 0 0 0 FUNDS HELD FOR OTHERS 910457 910457 X 5205136 926389 926389 4278747 38729 1042701 1081430 5360177 5489962 130942 130942 5359020 38729 38729 5397749 PART V, LINE 4: SCHOLARSHIPS AND SIMILAR ASSISTANCE. PART X, LINE 2: A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE SOCIETY HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE THAN LIKELY STANDARD. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -130,942. CHANGES IN INVESTMENT INCOME 1,173,643. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 130,942. PART IX AND X: THE SOCIETY ADOPTED THE PROVISIONS OF ASC 842, LEASES, USING THE MODIFIED RETROSPECTIVE APPROACH WITH JULY 1, 2022 AS THE DATE OF INITIAL ADOPTION. THE SOCIETY ELECTED THE PACKAGE OF PRACTICAL EXPEDIENTS PERMITTED UNDER THE TRANSITION GUIDANCE WITHIN THE NEW STANDARD, WHICH AMONG OTHER THINGS, ALLOWED THE SOCIETY TO CARRY FORWARD THE HISTORICAL LEASE CLASSIFICATION. IN ADDITION, THE SOCIETY ELECTED THE PRACTICAL EXPEDIENT TO USE HINDSIGHT IN DETERMINING THE LEASE TERM FOR EXISTING LEASES, WHICH RESULTED IN SHORTENING THE LEASE TERMS FOR CERTAIN EXISTING LEASES. UPON IMPLEMENTATION, OPERATING ROU ASSETS AND LEASE LIABILITIES INCREASED BY $348,769. ADOPTION OF THE NEW STANDARD DID NOT MATERIALLY IMPACT THE SOCIETY'S NET INCOME AND HAD NO IMPACT ON CASH FLOWS. 1 0 0 0 0 0 0 0 0 0 SCHOLARSHIP AND AWARDS EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 4 3146 CHECK, WIRE TRANSFER 0 N/A N/A SCHOLARSHIP AND AWARDS EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 2 4500 CHECK, WIRE TRANSFER 0 N/A N/A SCHOLARSHIP AND AWARDS SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 2 3000 CHECK, WIRE TRANSFER 0 N/A N/A SCHOLARSHIP AND AWARDS SOUTH AMERICA 4 3435 CHECK, WIRE TRANSFER 0 N/A N/A SCHOLARSHIP AND AWARDS NORTH AMERICA (CANADA & MEXICO) 3 1750 CHECK, WIRE TRANSFER 0 N/A N/A 0 0 0 0 0 0 PART I, LINE 2: THE GRANT PROCESS IS A COMPETITIVE PROCESS REQUIRING A COMPLETE APPLICATION AND FACULTY RECOMMENDATION WHICH ARE ALL REVIEWED BY EACH OF THE AWARD COMMITTEES. THE VARIOUS AWARD COMMITTEE MEMBERS SERVE BETWEEN 1-3 YEARS DEPENDING ON THE COMMITTEE. THE CHAIR OF THE COMMITTEE SERVES ONE YEAR AND IS APPOINTED BY THE APPROPRIATE BOARD. PART III ACCOUNTING METHOD: 1 SCHOLARSHIPS AND AWARDS 58 31300 0 N/A N/A PART I, LINE 2: THE GRANT PROCESS IS A COMPETITIVE PROCESS REQUIRING A COMPLETE APPLICATION AND FACULTY RECOMMENDATION WHICH ARE ALL REVIEWED BY EACH OF THE AWARD COMMITTEES. THE VARIOUS AWARD COMMITTEE MEMBERS SERVE BETWEEN 1-3 YEARS DEPENDING ON THE COMMITTEE. THE CHAIR OF THE COMMITTEE SERVES ONE YEAR AND IS APPOINTED BY THE APPROPRIATE BOARD. X X X 0 0 0 0 0 0 0 0 0 AMY HOPE CEO 156682 0 0 0 0 0 13677 0 16788 0 187147 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE SOCIETY, THE IMMEDIATE PAST PRESIDENT, AND THE SENIOR COUNCILOR-AT-LARGE. THE EXECUTIVE COMMITTEE SHALL OVERSEE THE ADMINISTRATION OF POLICIES ESTABLISHED BY THE COUNCIL. IT SHALL DEVELOP THE AGENDA AND PREPARE MATERIAL FOR COUNCIL MEETINGS. IT SHALL MEET WHEN NECESSARY TO CARRY OUT FUNCTIONS DELEGATED TO IT BY THE COUNCIL AND SUCH BUSINESS THAT IN THE BEST INTEREST OF THE SOCIETY SHOULD NOT BE DELAYED UNTIL THE NEXT MEETING OF THE COUNCIL. FORM 990, PART VI, SECTION A, LINE 6 THE SOCIETY MEMBERS CONSISTS OF REGULAR MEMBERS, POST DOCTORATE MEMBERS, STUDENT MEMBERS, GROUP MEMBERSHIPS, EMERITUS MEMBERS, AND SUSTAINING ASSOCIATES. A MEMBERSHIP PERIOD SHALL BE 12 CONSECUTIVE MONTHS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP VOTES ON THE INCOMING BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B MAJOR DECISIONS IMPACTING THE ORGANIZATIONAL STRUCTURES NEED TO BE APPROVED BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE TREASURER OF THE ORGANIZATION. ONCE THE TREASURER'S REVIEW IS COMPLETE, THE 990 IS EMAILED TO EACH VOTING MEMBER FOR THEIR REVIEW. THE 990 IS ALSO PLACED ON THE INTERNAL BOARD WEBSITE FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, THE BOARD MEMBERS DISCUSS THE CONFLICT OF INTEREST POLICY PRIOR TO SIGNING THE CONFLICT OF INTEREST FORM. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED JOINTLY WITH CEREALS & GRAINS ASSOCIATION, INC. (CGA) AN UNRELATED CHARITABLE ORGANIZATION. TECHNICALLY, ALL STAFF ARE EMPLOYED BY CGA. AN OUTSIDE CONSULTANT, UTILIZING A VARIETY OF SURVEYS, PROVIDES RANGE RECOMMENDATION TO THE BOARD WHO THEN APPROVES COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS THEIR BYLAWS, STRATEGIC PLAN AND OTHER INFORMATION AVAILABLE ON THEIR WEBSITE. THE CONFLICT OF INTEREST AND FINANACIAL STATEMENTS ARE NOT AVAILABLE ON THEIR WEBSITE BUT WOULD BE AVAILABLE UPON REQUEST. FORM 990, PARTS VII AND IX: RELATIONSHIP WITH UNRELATED CHARITABLE ORGANIZATIONS: THE AMERICAN PHYTOPATHOGICAL SOCIETY (APS) HAS A RELATIONSHIP WITH CEREALS & GRAINS ASSOCIATION (CGA). CGA IS A CHARITABLE NONPROFIT CORPORATION WHICH IS NOT CONSIDERED TO BE A "RELATED ORGANIZATION" AS DEFINED BY IRS INSTRUCTIONS. APS AND CGA SHARE STAFF AND FACILITIES. ALL SHARED STAFF ARE TECHNICALLY EMPLOYED BY APS. SHARED COSTS ARE ALLOCATED BETWEEN THE TWO ORGANIZATIONS. COMPENSATION INFORMATION REPORTED HEREIN IS APS'S SHARE. CGA'S SHARE IS REPORTED ON ITS FORM 990. SHARED STAFF ALSO PROVIDE MANAGEMENT SERVICES TO SEVERAL OTHER SIMILAR UNRELATED CHARITABLE NONPROFIT CORPORATIONS. COSTS ARE ALLOCATED TO THOSE ORGANIZATIONS AND REIMBURSEMENTS TO APS ARE PRESENTED AS REDUCTIONS TO THE RESPECTIVE EXPENSE LINE ITEMS IN PART IX-FUNCTIONAL EXPENSES.