2024-10-17T11:48:54-05:00 2023-12-31 111986323 MARCUM LLP 1899 L STREET NW 850 WASHINGTON DC 20036 990 2023-01-01 530029357 AOAC INTERNATIONAL AOAC 3019247077 2275 RESEARCH BOULEVARD 300 ROCKVILLE MD 20850 DAVID SCHMIDT EXECUTIVE DIRECTOR 3019247077 2024-10-16 1 1 AARON M FOX P01365820 2022274000 2024-10-16 2023 2024-10-15 13:58:12Z DAVID SCHMIDT 2275 RESEARCH BOULEVARD 300 ROCKVILLE MD 20850 10713269 0 X WWW.AOAC.ORG X 1932 DC CONVENE GOVERNMENT, INDUSTRY, ACADEMIA TO PRODUCE CONSENSUS TEST METHODS FOR FOOD AND HEALTH. 15 15 28 530 0 0 265761 76750 5034258 5537673 232641 -120244 469710 191057 6002370 5685236 33000 33500 0 0 4070986 4333157 0 0 0 3427962 2929101 7531948 7295758 -1529578 -1610522 10434940 10478693 6207516 6832989 4227424 3645704 X AOAC INTERNATIONAL IS AN INDEPENDENT THIRD-PARTY ASSOCIATION OF ANALYTICAL SCIENTISTS RECOGNIZED WORLDWIDE FOR BRINGING TOGETHER STAKEHOLDERS TO REACH CONSENSUS ON THE FITNESS FOR PURPOSE FOR ANALYTICAL METHODS NEEDED IN THE AREAS OF FOOD, AGRICULTURE, BIOLOGICAL THREAT AGENTS, AND THE ENVIRONMENT, AND THEN CONDUCTING VALIDATION STUDIES THROUGH THE AOAC OFFICIAL METHODS PROGRAM TO ENSURE THAT THE METHODS WORK AS INTENDED AND ARE REPRODUCIBLE IN MANY LABORATORIES. 0 0 2628445 3719326 PROPRIETARY & COMMERCIAL METHODS: THE ASSOCIATION PROVIDES INDEPENDENT THIRD PARTY METHOD CONFORMITY ASSESSMENTS AND CERTIFICATION OF COMMERCIAL AND PROPRIETARY TEST KITS AND RAPID ASSAYS BASED ON CHARACTERIZED PRODUCT PERFORMANCE CLAIMS BY EXPERT EVALUATION AND EXPERT PEER REVIEW OF SUPPORTING DATA COLLECTED USING AOAC APPROVED TESTING PROTOCOLS.TECHNICAL SERVICES: THE ASSOCIATION DEVELOPS STANDARD METHOD PERFORMANCE REQUIREMENTS TO SUPPORT INTERNATIONAL TRADE. IT IS ALSO AN INTERNATIONALLY RECOGNIZED ACCREDITED PROFICIENCY TESTING PROVIDER THAT OFFERS AN INDEPENDENT MEASURE OF QUALITY FOR PERFORMANCE TO FOOD LABORATORIES. THE ASSOCIATION FURTHER SUPPORTS LABORATORY QUALITY BY DEVELOPING AND PUBLISHING ACCREDITATION GUIDELINES FOR FOOD, DIETARY SUPPLEMENTS, AND OTHER LABORATORIES. 644741 675272 PUBLICATIONS: TO ACHIEVE ITS OBJECTIVES AS A STANDARD DEVELOPMENT ORGANIZATION, THE ASSOCIATION PROVIDES TRANSPARENCY OF ITS PROCESSES AND DOCUMENTS ALL ACTIVITIES RELATED TO ITS THIRD-PARTY CONSENSUS BUILDING IN INSIDE LABORATORY MANAGEMENT, AOAC'S MEMBERSHIP MAGAZINE. PLUS, ALL STANDARDS AND NEW METHODS RESULTING FROM AOAC'S STANDARDS DEVELOPMENT STAKEHOLDER ACTIVITIES ARE PUBLISHED IN BOTH A PEER-REVIEWED SCHOLARLY JOURNAL, THE JOURNAL OF AOAC INTERNATIONAL, AND IN AOAC'S COMPENDIUM OF METHODS, THE OFFICIAL METHODS OF ANALYSIS OF AOAC INTERNATIONAL. THE JOURNAL ALSO SERVES AS THE FORUM FOR THE EXCHANGE OF INFORMATION AMONG METHOD RESEARCHERS AND PUBLISHES BASIC AND APPLIED ORIGINAL RESEARCH IN THE ANALYTICAL SCIENCES RELATED TO FOODS, DRUGS, AGRICULTURE, AND THE ENVIRONMENT. 288732 579272 MEMBERSHIP: THERE ARE APPROXIMATELY 2,400 INDIVIDUAL AND ORGANIZATIONAL MEMBERS. THESE LABORATORY AND MANAGEMENT CHEMISTS AND MICROBIOLOGISTS HAVE ACCESS TO PEER-REVIEWED SCIENTIFIC MATERIAL, THE OFFICIAL METHODS OF ANALYSIS, AND RECEIVE REGULAR COMMUNICATION ON A VARIETY OF TOPICS. 462262 401084 MEETINGS & EDUCATION: THE ASSOCIATION ORGANIZES MEETINGS AND CONFERENCES FOR THE BENEFIT OF MEMBERS AND THE PUBLIC TO INCREASE THEIR SCIENTIFIC AND PROFESSIONAL KNOWLEDGE AND CURRENT AFFAIRS AWARENESS AND TO PROVIDE AN OPPORTUNITY FOR CHEMISTS AND MICROBIOLOGISTS TO PRESENT PAPERS. 557127 588672 PROGRAM PROJECTS: AOAC HAS CONTRACTS WITH SEVERAL GOVERNMENT AND INDUSTRY GROUPS TASKED TO ESTABLISH VOLUNTARY CONSENSUS STANDARD METHOD PERFORMANCE REQUIREMENTS (SMPRS) FOR HIGH PRIORITY NUTRIENTS AND INGREDIENTS WITH THE GOAL OF OBTAINING FIRST ACTION OFFICIAL METHODS. AN ONGOING CONTRACT FOR INFANT FORMULA AND ADULT NUTRITIONALS HAS ENGAGED GLOBAL STAKEHOLDERS TO PRODUCE TWENTY-FOUR SMPRS FOR NUTRITIONAL INGREDIENTS AND SIX METHODS AS FINAL ACTION AOAC OFFICIAL METHODS.SIMILAR CONTRACTS HAVE DEVELOPED SMPRS AND EVALUATED ANALYTICAL METHODS FOR AGENTS OF TERROR AND OTHER ANALYSES OF INTEREST. AOAC HOSTS THE ANALYTICAL SOLUTIONS FORUM (ASF) WHICH BUILDS CONSENSUS ON METHODOLOGY IMPACTING THE COMMUNITY AND DEVELOPS STANDARDS RELATED TO FOOD FOR THE STRATEGIC GROWTH OF THE FOOD INDUSTRY. 33719 33500 49319 ALL OTHER 1053108 33500 1039075 4615026 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 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 17 0 1 28 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 MD X DAVID SCHMIDT 3019247077 2275 RESEARCH BOULEVARD SUITE 300 ROCKVILLE MD 20850 MARY KATHRYN KROGULL PRESIDENT 4.00 X X 0 0 0 DANIELE SOHIER PHD PRESIDENT ELECT 4.00 X X 0 0 0 JOHN SZPYLKA PAST PRESIDENT 4.00 X X 0 0 0 GARY SWANSON TREASURER 4.00 X X 0 0 0 MIKE CLARK SECRETARY 4.00 X X 0 0 0 XIANGYU DENG DIRECTOR 4.00 X 0 0 0 OWEN PAUL FRASER DIRECTOR 4.00 X 0 0 0 SAMUEL BENREJEB GODEFROY DIRECTOR 4.00 X 0 0 0 GEORGE JOSEPH DIRECTOR 4.00 X 0 0 0 MICHAEL MCLAUGHLIN DIRECTOR 4.00 X 0 0 0 BROOKE ROMAN DIRECTOR 4.00 X 0 0 0 NURI TERESA GRAS REBOLLEDO DIRECTOR 4.00 X 0 0 0 DUSTIN E STARKEY DIRECTOR 4.00 X 0 0 0 MICHAEL SUSSMAN DIRECTOR 4.00 X 0 0 0 PAULA N BROWN DIRECTOR 4.00 X 0 0 0 DAVID SCHMIDT EXECUTIVE DIRECTOR 40.00 X 339730 0 24557 JONATHAN GOODWIN DEPUTY EXECUTIVE DIRECTOR 40.00 X 212581 0 51602 KATERINA MASTOVSKA PHD CHIEF SCIENCE OFFICER 40.00 X 197328 0 9019 DAWN FRAZIER DEPUTY EXEC DIRECTOR, ENGAGEMENT 40.00 X 207948 0 50708 SCOTT COATES SR DIR, RESEARCH INSTITUTE 40.00 X 216150 0 49178 DEBORAH MCKENZIE DEPUTY ASST EXEC DIRECTOR, CSO 40.00 X 193696 0 30481 SHANE FLYNN SR DIR, LABY PROFICIENCY TESTING 40.00 X 169135 0 26397 PAMELA COLEMAN CHIEF INNOVATION OFFICER 40.00 X 134615 0 0 1671183 0 241942 17 0 1 0 SILLIKER INC 401 N MICHIGAN AVE SUITE 1400 CHICAGO IL 60611 SHIPPING SAMPLES 277959 VAULT CONSULTING 8401 GREENSBORO DRIVE SUITE 500 MCLEAN VA 22102 ACCOUNTING SERVICES 191377 ELITE TECHNOLOGY SOLUTION 5900 SOM CENTER ROAD WILLOUGHBY OH 44094 PROFICIENCY TESTING DATA ANALYSIS 116008 INSPIRE EVENT TECHNOLOGIES DALLAS NORTH TOLLWAY SUITE 1100 DALLAS TX 75240 AUDIO/VISUAL 100242 4 76750 76750 RESEARCH INSTITUTE FEES 541700 2326173 2326173 PROFICIENCY TESTING 541700 1322403 1322403 PROGRAM PROJECTS 541700 588672 588672 MEMBERSHIP DUES 541700 579272 579272 MEETINGS AND CONFERENCE 541700 401084 401084 320069 320069 5537673 182705 182705 4240669 4543618 -302949 -302949 -302949 675272 484415 190857 190857 OTHER REVENUE 900099 200 200 200 5685236 5728530 0 -120044 X 33500 33500 834817 475845 358972 2745352 1607535 1137817 181589 92685 88904 345640 184331 161309 225759 110568 115191 6570 6570 61610 2980 58630 37164 37164 1156308 845512 310796 15677 8242 7435 188570 64213 124357 226244 75277 150967 512 512 283968 205647 78321 131814 92463 39351 307485 279746 27739 54408 54408 104799 104799 33561 33561 POSTAGE 180403 179293 1110 LABORATORY FEES 67476 67476 DUES & SUBSCRIPTIONS 36447 27073 9374 MISCELLANEOUS 13048 4899 8149 23037 257229 -234192 7295758 4615026 2680732 0 282985 535804 578174 801404 25249 3326 169278 167401 1024868 793352 204873 231516 8248600 6619230 72847 40197 852934 2079815 10434940 10478693 795842 877475 2450020 2238338 1700000 1000000 1261654 2717176 6207516 6832989 X 4106939 3562987 120485 82717 4227424 3645704 10434940 10478693 -1610522 1028802 0 X 0 1 X 1 0 X 160548 874239 132350 265761 276750 1709648 7117160 6958503 6624131 5897699 6212945 32810438 7277708 7832742 6756481 6163460 6489695 34520086 0 1545076 1467709 3012785 1545076 1467709 3012785 31507301 189155 182549 175206 205671 182705 935286 189155 182549 175206 205671 182705 935286 12845 4030 11997 5147 200 34219 7479708 8019321 6943684 6374278 6672600 35489591 0.88780 0.92000 0.02640 0.03220 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 12,845. 2020 AMOUNT: $ 4,030. 2021 AMOUNT: $ 11,997. 2022 AMOUNT: $ 5,147. 2023 AMOUNT: $ 200. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 668976 479599 189377 50037 45868 4169 305855 267885 37970 231516 ROU ASSET 2079815 2079815 OPERATING LEASE 2717176 2717176 X 7161289 1028802 1028802 6132487 37164 -484415 -447251 5685236 7743009 484415 484415 7258594 37164 37164 7295758 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. THE ASSOCIATION HAS ADOPTED THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN FASB ASC TOPIC 740, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ASSOCIATION EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS; AND THERE ARE CURRENTLY NO AUDITS PENDING OR IN PROGRESS. IT IS THE ASSOCIATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAINTY IN INCOME TAXES, IF ANY, IN INCOME TAX OR INTEREST EXPENSE. AS OF DECEMBER 31, 2023, THE ASSOCIATION HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD ON PART VIII -484,415. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD ON PART VIII 484,415. 1 2023 EUROFINS SCHOLARSHIP 5 15000 2023 HWWA SCHOLARSHIP 2 6000 2023 HERBALIFE SCHOLARSHIP 2 8000 2023 SCIEX SCHOLARSHIP 1 3500 2023 AOAC INTERNATIONAL INS CEREIJO TDRM STUDENT AWARD 1 1000 PART I, LINE 2: THE HARVEY WILEY SCHOLARSHIP AWARD IS AWARDED BY THE COMMITTEE TO A STUDENT OF UPPER DIVISION UNDERGRADUATE OR GRADUATE STUDENT IN A CHEMICAL- OR BIOLOGICAL-RELATED MAJOR. OTHER AWARDS ARE MADE TO STUDENTS OR FELLOWS AT COLLEGES OR UNIVERSITIES IN THE UNITED STATES FOR USE INSIDE THE UNITED STATES. X 0 0 0 0 0 0 0 1 0 DAVID SCHMIDT EXECUTIVE DIRECTOR 336375 0 3355 0 0 0 23100 0 1457 0 364287 0 0 0 SCOTT COATES SR DIR, RESEARCH INSTITUTE 216150 0 0 0 0 0 16022 0 33156 0 265328 0 0 0 JONATHAN GOODWIN DEPUTY EXECUTIVE DIRECTOR 212581 0 0 0 0 0 15400 0 36202 0 264183 0 0 0 DAWN FRAZIER DEPUTY EXEC DIRECTOR, ENGAGEMENT 205396 0 2552 0 0 0 15579 0 35129 0 258656 0 0 0 DEBORAH MCKENZIE DEPUTY ASST EXEC DIRECTOR, CSO 191002 0 2694 0 0 0 14300 0 16181 0 224177 0 0 0 KATERINA MASTOVSKA PHD CHIEF SCIENCE OFFICER 197328 0 0 0 0 0 0 0 9019 0 206347 0 0 0 SHANE FLYNN SR DIR, LABY PROFICIENCY TESTING 169135 0 0 0 0 0 0 0 26397 0 195532 0 0 0 PART I, LINE 7 THE MAJORITY OF THE BONUSES WERE FIXED RETENTION AWARDS. A SMALL NUMBER OF BONUSES WERE MADE ON A DISCRETIONARY BASIS, AFTER DISCUSSION AND DETERMINATION BY THE EXECUTIVE DIRECTOR OF SERVICE ABOVE AND BEYOND. FORM 990, PART VI, SECTION A, LINE 6 INDIVIDUAL MEMBERSHIP, ORGANIZATIONAL MEMBERSHIP, STUDENT MEMBERSHIP FORM 990, PART VI, SECTION A, LINE 7A INDIVIDUAL MEMBERS CAN VOTE FOR MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENTS BY ELECTRONIC MEDIA. FORM 990, PART VI, SECTION B, LINE 12C ALL VOLUNTEERS, MEMBERS OF THE BOARD OF DIRECTORS, AND ALL EMPLOYEES REGARDLESS OF LEVEL ARE REQUIRED TO REVIEW AND ATTEST BY SIGNATURE THAT THEY UNDERSTAND AND WILL ABIDE BY THE POLICY,. BOARD OF DIRECTORS ARE REMINDED AT EVERY QUARTERLY BOARD MEETING OF THEIR OBLIGATION TO ABIDE BY AND REPORT ANY POTENTIAL CONFLICT OF INTEREST. IF A CONFLICT IS EITHER FOUND OR VOLUNTARILY DISCLOSED, IT WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR AND DEPUTY EXECUTIVE DIRECTOR FOR VALIDITY AND CONSEQUENCE. FORM 990, PART VI, SECTION B, LINE 15 THE TOP MANAGEMENT POSITION, EXECUTIVE DIRECTOR, IS THE ONLY POSITION THAT IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. SURVEY DATA OBTAINED THROUGH AN INDEPENDENT HUMAN RESOURCES THIRD PARTY CONSULTING FIRM IS USED TO DETERMINE THE RANGE OF PAY FOR THE POSITION. EVALUATED PERFORMANCE AGAINST GOALS ESTABLISHED FOR THE PERFOMANCE PERIOD OF THE FISCAL YEAR IS USED ALONG WITH POSITION IN RANGE TO DETERMINE THE APPROPRIATE BASE PAY MERIT INCREASE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 88,714. MANAGEMENT AND GENERAL EXPENSES 310,796. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 399,510. HONORARIUMS: PROGRAM SERVICE EXPENSES 30,900. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,900. OUTSIDE CONTRACTORS: PROGRAM SERVICE EXPENSES 725,898. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 725,898.