Nonprofit · EIN 94-3123439
ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS
Tax-exempt · SIMI VALLEY, CA 93065
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $220,986 | $47,111 | $173,875 | $1,630,667 | $0 | $1,630,667 |
| December 31, 2024 | 990 | $98,877 | $35,362 | $63,515 | $1,358,766 | $0 | $1,358,766 |
| December 31, 2023 | 990 | $847,111 | $17,437 | $829,674 | $1,275,130 | $0 | $1,275,130 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $155,816
- Membership dues
- $10,816
- Program service revenue
- $12,745
- Investment income
- $52,425
- Net gain from sales of assets
- $3,008
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $32,157
- Management and general (functional)
- $14,954
Balance sheet and other
- Total assets, start of year
- $1,358,766
- Total assets, end of year
- $1,630,667
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,630,667
- Publicly traded securities
- $1,482,088
- Gross receipts
- $220,986
- Employees
- 0
- Volunteers
- 49
- Year formed
- 1990
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Timothy J Robertson | Executive Director, President, Chair Board Director, Publications Coord. Trustee or director, Officer | 20 | $0 |
| Richard W Schmude Jr | Assoc. Exec. Dir., Vice President, Board Director Trustee or director, Officer | 20 | $0 |
| Matthew L Will | Secretary, Treasurer, and Board Director Trustee or director, Officer | 20 | $0 |
| Julius L Benton Jr | Board Director Trustee or director | 20 | $0 |
| Carl Hergenrother | Board Director Trustee or director | 15 | $0 |
| Robert D Lunsfords | Board Director Trustee or director | 10 | $0 |
| Kennth T Poshedly | Board Director Trustee or director | 20 | $0 |
| John R Bedsole | Board Trustee, Chair Trustee or director | 5 | $0 |
| Matthew Benton | Board Trustee Trustee or director | 10 | $0 |
| Larry A Hardy | Board Trustee Trustee or director | 2 | $0 |
| Ronald N May | Board Trustee Trustee or director | 10 | $0 |
| Ronald M Grafton | Board Trustee Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kenneth T Poshedly | Executive Director, President, Chair Board Director, Publications Coord. Trustee or director, Officer | 20 | $0 |
| Timothy J Robertson | Assoc. Exec. Dir., Vice President, Board Director Trustee or director, Officer | 20 | $0 |
| Matthew L Will | Secretary, Treasurer, and Board Director Trustee or director, Officer | 20 | $0 |
| Julius L Benton Jr | Board Director Trustee or director | 20 | $0 |
| Carl Hergenrother | Board Director Trustee or director | 20 | $0 |
| Sanjay Limaye | Board Director Trustee or director | 5 | $0 |
| Richard W Schmude Jr | Board Director Trustee or director | 20 | $0 |
| John R Bedsole | Board Trustee, Chair Trustee or director | 5 | $0 |
| Matthew Benton | Board Trustee Trustee or director | 10 | $0 |
| Larry A Hardy | Board Trustee Trustee or director | 2 | $0 |
| Ronald N May | Board Trustee Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kenneth T Poshedly | Executive Director, Vice President, Chair Board Director, Publications Coord. Trustee or director, Officer | 20 | $0 |
| Timothy J Robertson | Assoc. Exec. Dir., Board Director Trustee or director, Officer | 20 | $0 |
| Matthew L Will | Secretary, Treasurer, and Board Director Trustee or director, Officer | 20 | $0 |
| Julius L Benton Jr | Board Director Trustee or director | 20 | $0 |
| Carl Hergenrother | Board Director Trustee or director | 20 | $0 |
| Sanjay Limaye | Board Director Trustee or director | 5 | $0 |
| Richard W Schmude Jr | Board Director Trustee or director | 20 | $0 |
| John R Bedsole | Board Trustee, Chair Trustee or director | 5 | $0 |
| Matthew Benton | Board Trustee Trustee or director | 1 | $0 |
| Larry A Hardy | Board Trustee Trustee or director | 2 | $0 |
| Ronald N May | Board Trustee Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 195 TIERRA REJADA RD UNIT 148, SIMI VALLEY, CA 93065-2930
- In care of
- % ELIZABETH WESTFALL
- Mailing address (990-N for 2018)
- PO Box 13456, Springfield IL 62791
- Principal officer (990 for 2025)
- Timothy J Robertson, 195 Tierra Rejada Rd No 148, Simi Valley, CA 930652930
- Principal officer (990-N for 2018)
- Richard Schmude, 109 Tyus St, Barnesville GA 30204
- Signed the 990
- Matthew Will, Secretary and Treasurer
- Phone
- (217) 793-3147
- Website
- www.alpo-astronomy.org
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3123439 or by the name ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Our organization supports education, outreach, and research in amateur astronomy. Our mission is to stimulate, coordinate, and generally promote the study of Solar System bodies and phenomena using methods and instrumentation commonly available to amateur astronomers worldwide.
Program accomplishments
- Our organization publishes astronomical studies in a quarterly amateur astronomy journal for 400 paid members worldwide. This also includes electronic communications of astronomical literature and observational information and data through our website. Actual program revenue is $12,745 from Part VIII Line 2g. However, an additional $7,283 is derived partially from income from Part VIII, Line 1b and Line 3 which is income from our endowment fund.Expenses $19,709 · revenue $12,745
- The ALPO manages amateur astronomy observing projects in support of professional astronomical research. Approximately 150 members contribute observational data in the reports published this year. Expenses are attributed to a portion of office expenses, mainly postage for literature mailings and correspondence. Revenue for expenses of $857 was derived from Part VIII, Line 1b.Expenses $857 · revenue $857
- The ALPO is involved in the participation and organization with national and regional amateur astronomy conferences where papers are presented and workshops conducted (approximately 60 persons attended the annual meeting held online in 2025). Revenue for expenses of $824 was derived from Part VIII, Line 1b. Also, the ALPO is expanding its presence to other meeting venues hosted by both amateur and professional astronomical organizations as well as advertising its mission in leading publications. Revenue for expenses of $10,766 was derived from Part VIII, Line 3. These expenses are given on Part IX, Line 12.Expenses $11,591 · revenue $11,591
- Our organization maintains a separate Board of Trustees to manage an endowment fund. The trustees are listed in Form 990, Part VIII.0
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-3123439
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,630,667
- Income (IRS master file)
- $220,986
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $220,986 | $47,111 | $1,630,667 | XML |
| 990 | December 2024 | $98,877 | $35,362 | $1,358,766 | XML |
| 990 | December 2023 | $847,111 | $17,437 | $1,275,130 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: Richard Schmude | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-3123439).
Questions about ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS
- What is the EIN of ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS?
- The employer identification number (EIN) of ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS is 94-3123439.
- Is ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS?
- The 990 for the year ended December 31, 2025 names Timothy J Robertson.
- Who are the officers and directors of ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $220,986, expenses of $47,111 and total assets of $1,630,667 at year end.
Other nonprofits in SIMI VALLEY
- CALIFORNIA VIRTUAL ACADEMIES AT LOS ANGELES EIN 20-5196718 · last filed 990 for 2025
- CALIFORNIA VIRTUAL ACADEMY-SAN DIEGO EIN 22-3871537 · last filed 990 for 2025
- CALIFORNIA VIRTUAL ACADEMY AT SAN JOAQUIN -A CALIFORNIA NPRFT CORP- EIN 32-0208787 · last filed 990 for 2025
- RONALD REAGAN PRESIDENTIAL FOUNDATION AND INSTITUTE EIN 77-0054631 · last filed 990 for 2025
- IQ ACADEMY CALIFORNIA-LOS ANGELES EIN 80-0460924 · last filed 990 for 2025
- CALIFORNIA VIRTUAL ACADEMY AT SUTTER EIN 71-1007120 · last filed 990 for 2025
- CALIFORNIA VIRTUAL ACADEMY AT FRESNO EIN 38-3880211 · last filed 990 for 2025
- CALIFORNIA VIRTUAL ACADEMY AT MARICOPA EIN 22-3871535 · last filed 990 for 2025