2024-08-22T13:06:58-05:00 2023-12-31 521853933 JM&M 10500 LITTLE PATUXENT PARKWAY SUITE 770 COLUMBIA MD 21044 990 2023-01-01 362549660 AAALAC INTERNATIONAL INC AAAL 3016969626 5205 CHAIRMANS COURT 300 FREDERICK MD 21703 DUSTIN MULHOLLEN CFO 3016969626 2024-08-22 1 0 SEAN MCELWANEY P01608821 4108840220 2023 2024-08-08 14:25:15Z DUSTIN MULHOLLEN 5205 CHAIRMANS COURT 300 FREDERICK MD 21703 19131972 0 X WWW.AAALAC.ORG X 1965 IL TO IMPROVE THE WELFARE OF ANIMALS IN SCIENCE AND EDUCATION THROUGH ACCREDITATION. 12 11 18 339 0 0 41378 54000 7729764 7970212 212136 589231 0 0 7983278 8613443 32667 82504 0 0 3019633 3600062 0 0 0 3849520 4286496 6901820 7969062 1081458 644381 16026293 16943424 1874351 1808291 14151942 15135133 TO IMPROVE THE WELFARE OF ANIMALS IN SCIENCE AND EDUCATION THROUGH THE ACCREDITATION OF ORGANIZATIONS MEETING HIGH STANDARDS OF HUMANE AND RESPONSIBLE ANIMAL CARE AND USE. 0 0 5983493 82504 7970212 THE ASSOCIATION PROVIDES ACCREDITATION SERVICES TO APPROXIMATELY 1,109 ORGANIZATIONS IN 50 GEOGRAPHIC LOCATIONS. APPROXIMATELY 697 INSTITUTIONS ARE IN NORTH AMERICA, 122 INSTITUTIONS IN EUROPE, 14 INSTITUTIONS ARE IN LATIN AMERICA AND THE CARIBBEAN, 18 INSTITUTIONS IN AFRICA AND THE MIDDLE EAST, AND 258 INSTITUTIONS IN THE ASIA-PACIFIC REGION. THE ASSOCIATION CONDUCTS TRIENNIAL SITE VISITS OF APPROXIMATELY ONE THIRD OF THE TOTAL INSTITUTIONS ANNUALLY OR ABOUT 370 INSTITUTIONS PER YEAR. THE ASSOCIATION ALSO PROMOTES ITS SERVICES THROUGH EXHIBITS AND SCHOLARLY PRESENTATIONS. 5983493 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 172 0 1 18 1 0 1 SP 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 1 0 1 1 1 1 1 0 0 0 1 0 1 1 1 0 0 0 X DUSTIN MULHOLLEN 3016969626 5205 CHAIRMANS COURT 300 FREDERICK MD 21703 CYNTHIA A PEKOW CHAIR 2.00 X X 0 0 0 JOE N KORNEGAY VICE CHAIR 2.00 X X 0 0 0 NANCY SJ POY VICE CHAIR ELECT 2.00 X X 0 0 0 KENNETH E ANDERSON SECRETARY 2.00 X X 0 0 0 MICHAEL PERONE TREASURER 2.00 X X 0 0 0 THIERRY DECELLE DIRECTOR 2.00 X 0 0 0 BIRGIT LEDERMANN DIRECTOR 2.00 X 0 0 0 RICHARD NAKAMURA DIRECTOR 2.00 X 0 0 0 MARK P REILLY DIRECTOR 2.00 X 0 0 0 JANET B RODGERS DIRECTOR 2.00 X 0 0 0 TRISH L FOLEY DIRECTOR & COA PRESIDENT 2.00 X 19425 0 0 DEWI K ROWLANDS DIRECTOR & COA VICE PRES. 2.00 X 0 0 0 KATHRYN A BAYNE CHIEF EXECUTIVE OFFICER UNTIL SEPTEMBER 40.00 X 414814 0 60181 GARY L BORKOWSKI GLOBAL DIRECTOR UNTIL SEPTEMBER, THEN CEO 40.00 X 385736 0 73418 DUSTIN MULHOLLEN CHIEF FINANCIAL OFFICER 40.00 X 241024 0 43435 HELEN E DIGGS SENIOR DIRECTOR, NORTH AMERICA 40.00 X 254457 0 63433 CHRISTA CAROLEO-CEPEDA ACCOUNTING MANAGER 40.00 X 120598 0 39579 SANDRA L DEXTER ASSISTANT DIRECTOR, ACCREDITATION 40.00 X 141756 0 34753 JOANNA SWERCZEK ASSISTANT DIRECTOR, ADMINISTRATION 40.00 X 111817 0 15558 1689627 0 330357 7 0 1 0 0 54000 54000 ANNUAL FEES 900099 7573867 7573867 APPLICATION FEES 900099 387545 387545 PROGRAM STATUS EVALS 900099 5900 5900 SALES 900099 2400 2400 MEMBER DUES 900099 500 500 7970212 398835 398835 10708925 10518529 190396 190396 190396 8613443 7970212 0 589231 X 82504 82504 1555923 1096556 459367 1403331 963991 439340 84310 65511 18799 402782 312969 89813 153716 106068 47648 59438 59438 24729 24729 41104 41104 1454507 1213808 240699 66654 5650 61004 176704 100885 75819 50421 19534 30887 196859 119472 77387 1874726 1675313 199413 64412 57561 6851 19586 15042 4544 174363 139490 34873 36120 36120 DUES AND SUBSCRIPTIONS 35808 35808 PLAQUES AND TROPHIES 9139 9139 BAD DEBT EXPENSE 1011 1011 MISCELLANEOUS 915 915 7969062 5983493 1985569 0 278587 240356 11917872 9000653 231203 178142 7306 3538 157832 172076 4164149 1273865 3077675 2890284 4000772 355818 457603 16026293 16943424 863738 891362 2500 96501 102080 504419 351559 409693 460790 1874351 1808291 X 14151942 15135133 14151942 15135133 16026293 16943424 644381 338810 0 X X 0 1 X 1 0 X 51000 16500 34733 41378 54000 197611 6645327 6851760 7171837 7729764 7970212 36368900 6696327 6868260 7206570 7771142 8024212 36566511 0 234809 297548 297493 492797 449337 1771984 234809 297548 297493 492797 449337 1771984 34794527 216026 188107 329474 140940 398835 1273382 216026 188107 329474 140940 398835 1273382 213 213 6912353 7056367 7536257 7912082 8423047 37840106 0.91950 0.92690 0.03370 0.03010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3505472 704090 2801382 285552 229924 55628 373125 339851 33274 2890284 FINANCE LEASE OBLIGATION 34284 DEFERRED COMPENSATION LIABILITY 426506 460790 X 8911149 338810 338810 8572339 41104 41104 8613443 7927958 0 7927958 41104 41104 7969062 PART X, LINE 2: THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED. 1 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 1 230 PROGRAM SERVICES. PROMOTING ACCREDITATION. 685624 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 1 65 PROGRAM SERVICES. PROMOTING ACCREDITATION. 184295 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 6 PROGRAM SERVICES. PROMOTING ACCREDITATION. 16572 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 6 PROGRAM SERVICES. PROMOTING ACCREDITATION. 24750 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 20 PROGRAM SERVICES. PROMOTING ACCREDITATION. 81309 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 2 PROGRAM SERVICES. PROMOTING ACCREDITATION. 6581 2 329 0 0 2 329 999131 0 999131 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM SCHOLARSHIP 7539 WIRE 0 1 RESEARCH AWARD EUROPE (INCLUDING ICELAND & GREENLAND) 1 10000 WIRE RESEARCH AWARD EAST ASIA AND THE PACIFIC 1 10000 WIRE 0 0 0 0 0 0 PART I, LINE 2: INTERNATIONAL DIRECTORS WORK CLOSELY WITH THE ORGANIZATIONS IN RECEIPT OF GRANTS AND OVERSEE THE USE OF THE FUNDS TO ENSURE THEIR PROPER USE. X X X 0 0 0 0 0 0 0 1 0 KATHRYN A BAYNE CHIEF EXECUTIVE OFFICER UNTIL SEPTEMBER 384814 0 30000 0 0 0 36892 0 23289 0 474995 0 0 0 GARY L BORKOWSKI GLOBAL DIRECTOR UNTIL SEPTEMBER, THEN CEO 323928 0 61808 0 0 0 29979 0 43439 0 459154 0 0 0 HELEN E DIGGS SENIOR DIRECTOR, NORTH AMERICA 247257 0 7200 0 0 0 24950 0 38483 0 317890 0 0 0 DUSTIN MULHOLLEN CHIEF FINANCIAL OFFICER 227524 0 13500 0 0 0 22633 0 20802 0 284459 0 0 0 SANDRA L DEXTER ASSISTANT DIRECTOR, ACCREDITATION 137856 0 3900 0 0 0 13628 0 21125 0 176509 0 0 0 CHRISTA CAROLEO-CEPEDA ACCOUNTING MANAGER 117098 0 3500 0 0 0 12062 0 27517 0 160177 0 0 0 PART I, LINE 7 BONUSES FOR EMPLOYEES ARE DETERMINED AND DECIDED BY THE CEO AND ARE BASED ON MERIT. BONUSES FOR THE CEO ARE DETERMINED AND DECIDED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND IS BASED ON MERIT. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED IN APRIL AND MAY OF 2023. THE FOLLOWING SIGNIFICANT CHANGES WERE MADE: 1. THE PLANNING COMMITTEE WAS REMOVED GIVEN ITS RESPONSIBLY IS OTHERWISE PERFORMED THROUGHOUT THE ORGANIZATION. 2. LANGUAGE WAS ADDED TO THE OFFICE LOCATION THAT INDICATES THE ASSOCIATION COULD HAVE OTHER OFFICES GLOBALLY. 3. THE BOARD OF DIRECTOR ROLE WAS DETERMINED TO BE INELIGIBLE FOR HONORARIUM. 4. ADDITIONAL GUIDANCE WAS ADDED TO THE VICE CHAIR ELECT POSITION NOMINATION PROCESS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF AAALAC INTERNATIONAL SHALL BE ORGANIZATIONS PROFESSIONALLY CONCERNED WITH THE CARE, STUDY, AND USE OF ANIMALS IN SCIENTIFIC RESEARCH, TEACHING, AND TESTING. MEMBER ORGANIZATIONS MUST SHARE THE VALUES, GOALS AND PHILOSOPHY, AND SUPPORT THE PURPOSE AND OBJECTIVES OF AAALAC INTERNATIONAL AS DETERMINED AT THE SOLE DISCRETION OF THE MEMBER ORGANIZATIONS. EACH MEMBER ORGANIZATION SHALL APPOINT ONE INDIVIDUAL TO SERVE AS THE APPOINTEE OF SAID MEMBER ORGANIZATION AT MEMBER MEETINGS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER ORGANIZATION SHALL APPOINT A DELEGATE TO SERVE FOR A PERIOD OF THREE YEARS AS ITS DESIGNEE AT MEMBER ORGANIZATION DELEGATE MEETINGS AND FOR VOTING BY BALLOT OUTSIDE OF MEMBER MEETINGS. MEMBER ORGANIZATIONS IN GOOD STANDING, BY MAJORITY VOTE EXCEPT WHERE NOTED, SHALL HAVE THE POWERS AND RIGHTS OF THE ASSOCIATION TO ELECT THE BOARD OF DIRECTORS OF THE ASSOCIATION (I.E., THE OFFICERS AND DIRECTORS) AS SET FORTH IN ARTICLE IV, SECTION 5 AND ARTICLE V, SECTION 2 OF THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B EACH MEMBER ORGANIZATION DELEGATE IN GOOD STANDING, BY MAJORITY VOTE EXCEPT WHERE NOTED, SHALL HAVE THE POWERS AND RIGHTS OF THE ASSOCIATION TO APPROVE ALL AMENDMENTS TO THE BYLAWS AND TO THE ARTICLES OF INCORPORATION OF THE ASSOCIATION BY THE AFFIRMATIVE VOTE OF TWO-THIRDS OF THE MEMBER ORGANIZATION DELEGATES IN GOOD STANDING, AS SET FORTH IN ARTICLE XIII OF THE BYLAWS; TO APPROVE, BY AFFIRMATIVE VOTE OF TWO-THIRDS OF THE MEMBER ORGANIZATION DELEGATES IN GOOD STANDING, THE DISSOLUTION, MERGER, OR CONSOLIDATION OF THE ASSOCIATION; TO ADMIT AND REMOVE MEMBER ORGANIZATIONS, AS SET FORTH ABOVE IN ARTICLE III, SECTIONS 3 AND 6 OF THE BYLAWS; AND TO INCREASE/DECREASE THE NUMBER OF DIRECTOR POSITIONS ON THE BOARD OF DIRECTORS BEYOND THE RANGE SPECIFIED IN ARTICLE V, SECTION 2, UPON THE RECOMMENDATION OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. A COPY OF THE FORM 990 IS PROVIDED TO THE MEMBERS OF THE AUDIT & FINANCE COMMITTEE OF THE ASSOCIATION'S BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING THE FINAL FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF DIRECTORS SIGNS A CONFIDENTIALITY AND CONFLICT OF INTEREST FORM AS A DELEGATE AND BOARD MEMBER WHEN THEY BEGIN THEIR TENURE, AND ARE ASKED TO RECUSE THEMSELVES FROM VOTING IF A CONFLICT OF INTEREST, OR A PERCEIVED CONFLICT OF INTEREST, EXISTS. BOTH MEMBERS OF THE BOARD OF DIRECTORS AND THE COUNCIL ARE EXPECTED TO REMOVE THEMSELVES FROM DISCUSSIONS IF THEY HAVE A DECLARED OR NEWLY DISCOVERED CONFLICT OF INTEREST. MEMBERS ARE INSTRUCTED AT ALL BUSINESS MEETINGS THAT THEY MAY NOT VOTE ON ANY ISSUE FOR WHICH THEY HAVE A CONFLICT OF INTEREST. THE ASSOCIATION SENIOR STAFF ARE PROHIBITED FROM CONSULTING WITH ANY ORGANIZATIONS WHO ARE CURRENT OR POTENTIAL FUTURE APPLICANTS TO THE ASSOCIATION ACCREDITATION PROGRAM ON MATTERS PERTAINING TO ACCREDITATION. FORM 990, PART VI, SECTION B, LINE 15 A COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY APPROVES THE CEO'S SALARY AFTER A PERFORMANCE REVIEW AND THE CONSIDERATION OF ECONOMIC FACTORS. ALL RELATED DOCUMENTATION PERTAINING TO THE REVIEW AND APPROVED SALARY OF THE CEO IS MAINTAINED BY HUMAN RESOURCES. THE LAST SUCH REVIEW TOOK PLACE IN JANUARY OF 2023. THE ANNUALLY APPROVED COMPENSATION OF THE OTHER OFFICERS IS SET BY THE CEO AFTER CONSIDERATION OF PERFORMANCE AND ECONOMIC FACTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS MUST BE REQUESTED IN WRITING BY MAIL, AND ARE SENT AFTER THE REQUEST HAS BEEN APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 1,213,808. MANAGEMENT AND GENERAL EXPENSES 240,699. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,454,507. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S PROCESSES FOR SELECTING AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS HAS NOT CHANGED DURING THE TAX YEAR.