2024-10-10T00:07:55-04:00 2023-12-31 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2023-01-01 310865702 ASSOCIATION FOR MIDDLE LEVEL EDUCATION ASSO 6148954730 2550 CORPORATE EXCHANGE DRIVE 324 COLUMBUS OH 43231 STEPHANIE SIMPSON CEO 6148954730 2024-10-10 false DONALD WELLS P01867509 6143968974 2024-10-10 X 2023 2024-10-15 13:58:12Z STEPHANIE SIMPSON 2550 CORPORATE EXCHANGE DRIVE 324 COLUMBUS OH 43231 3002540 false X WWW.AMLE.ORG X 1973 OH MIDDLE SCHOOL PROGRAM DEVELOPMENT. 12 12 7 170 95178 7738 62582 75108 1825182 2514368 15430 42327 253874 268359 2157068 2900162 0 0 580235 716036 0 0 1385605 1901805 1965840 2617841 191228 282321 1507010 1781594 705579 697842 801431 1083752 THE ASSOCIATION FOR MIDDLE LEVEL EDUCATION IS DEDICATED TO IMPROVING THE EDUCATIONAL EXPERIENCES OF ALL STUDENTS AGES 10-15 BY PROVIDING VISION, KNOWLEDGE AND RESOURCES TO EDUCATORS AND LEADERS. false false 793802 848734 ANNUAL CONFERENCE - HOLDS ANNUAL CONFERENCE FOR EDUCATORS INVOLVED IN MIDDLE LEVEL EDUCATION. 148110 659836 MEMBERSHIP/SUBSCRIPTIONS - OFFER ANNUAL MEMBERSHIPS TO EXISTING, PAST AND PRESPECTIVE MEMBERS IN MIDDLE LEVEL EDUCATION. OFFER JOURNALS AND NEWSLETTERS TO MEMBERS AND SUBSCRIBERS REGARDING MIDDLE LEVEL EDUCATION. 1114030 1277187 PROFESSIONAL DEVELOPMENT - PROVIDES WORKSHOPS, ONSITE CLASSES, SCHOOL ASSESSMENT TOOLS AND ONLINE RESOURCES REGARDING MIDDLE LEVEL EDUCATION. 2055942 true true false false false false false false false false true false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 49 0 7 true true true false false false false false false false false false false false false false X 12 12 false false false false true true true true true false false true true true true true true true true false X STEPHANIE SIMPSON 6148954730 2550 CORPORATE EXCHANGE DRIVE 324 COLUMBUS OH 43231 STEPHANIE SIMPSON CEO 40.00 X 191640 0 0 DEREK NEAL COO 40.00 X 147000 0 0 MEGAN MOONEY ACCT. MGR./T 40.00 X 74624 0 0 LISA HARRISON CHAIR 2.00 X X 0 0 0 ERIN SCHOLES VICE CHAIR 2.00 X X 0 0 0 STEPHANIE PATTON TRUSTEE 2.00 X 0 0 0 KAREN WELLER SWANSON TRUSTEE 2.00 X 0 0 0 ANDREW MAXEY TRUSTEE 2.00 X 0 0 0 CHANDRA DIAZ TRUSTEE 2.00 X 0 0 0 TODD BLOCH TRUSTEE 2.00 X 0 0 0 TODD BRIST TRUSTEE 2.00 X 0 0 0 RACHEL GRAHAM TRUSTEE 2.00 X 0 0 0 SANDY CAMELI TRUSTEE 2.00 X 0 0 0 MAYA KRATZKE TRUSTEE 2.00 X 0 0 0 WALTER LEE TRUSTEE 2.00 X 0 0 0 413264 2 false true false 75108 75108 PROFESSIONAL DEVELOPMENT PRGM 541900 1186939 1186939 ANNUAL CONFERENCE 541900 848734 848734 MEMBERSHIP/SUBSCRIPTIONS 541900 388447 388447 ASSESSMENT REVENUE 541900 90248 90248 2514368 42327 42327 271389 102378 169011 169011 BANNER ADS 541800 95178 95178 MISCELLANEOUS INCOME 4170 4170 99348 2900162 2729876 95178 X 406490 231834 174656 234459 189324 45135 18236 15587 2649 56851 34015 22836 2474 2474 4700 4700 276100 152123 123977 38447 37052 1395 46716 36551 10165 9551 9551 169362 137828 31534 125673 77208 48465 1045755 1039342 6413 4373 4373 15430 5418 10012 10708 10708 READERSHIP COSTS 79493 79493 MISCELLANEOUS 63930 12931 50999 DUES & SUBSCRIPTIONS 9093 7236 1857 2617841 2055942 561899 0 686577 351724 125406 414382 81851 97067 35125 41896 69409 198892 179489 132499 47009 46990 409524 580318 52109 31116 19209 1507010 1781594 163822 202142 353212 328832 43312 21886 145233 144982 705579 697842 X 801431 1083752 801431 1083752 1507010 1781594 282321 X true X false false false X 32012 222210 209486 62582 192658 718948 2943734 1091962 1204417 2159242 2668207 10067562 2975746 1314172 1413903 2221824 2860865 10786510 880 1815 1070 450 750 4965 306319 306319 880 1815 1070 450 307069 311284 10475226 13230 11455 11764 15430 42327 94206 6112 6112 13230 11455 11764 15430 48439 100318 55146 70450 88085 213681 6625 4543 4170 15338 2988976 1325627 1487438 2312247 3001559 11115847 0.94240 0.98010 0.01000 0.01000 X PART III, LINE 12 MISCELLANEOUS INCOME 15,338 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 179489 132499 46990 46990 X SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION FOLLOWS FASB GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON DECEMBER 31, 2023 AND 2022, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ASSOCIATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. THE ASSOCIATION'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER DECEMBER 31, 2020 ARE OPEN FOR EXAMINATION. false false false false false false false false false STEPHANIE SIMPSON CEO 181000 10640 191640 FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION'S MEMBERS ARE MADE UP OF MIDDLE SCHOOL PROFESSIONALS. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS OF THE ASSOCIATION VOTE TO ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERS OF THE ASSOCIATION VOTE TO ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO THE FORM 990 BEING FILED WITH THE IRS, THE CEO AND ACCOUNTING MANAGER/TREASURER REVIEW THE TAX RETURN IN ITS ENTIRETY. A COPY OF THE FORM IS PROVIDED VIA E-MAIL TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST FORM. THESE FORMS AND ANY CONFLICTS ARE REVIEWED DURING BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS AND EVALUATES THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY BY ANALYZING GOALS SET FOR THE EXECUTIVE DIRECTOR AND COMPENSATION REPORTED ON FORM 990 OF OTHER SIMILAR ORGANIZATIONS. THE EXECUTIVE DIRECTOR THEN REVIEWS THE COMPENSATION FOR ALL EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD REVIEWS AND EVALUATES THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY BY ANALYZING GOALS SET FOR THE EXECUTIVE DIRECTOR AND COMPENSATION REPORTED ON FORM 990 OF OTHER SIMILAR ORGANIZATIONS. THE EXECUTIVE DIRECTOR THEN REVIEWS THE COMPENSATION FOR ALL EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G STAFF DEVELOPMENT 0 8,165 0 EDITORIAL FEES 17,710 0 0 CONSULTING FEES 25,390 2,551 0 COMPUTER SUPPORT FEES 9,153 102,514 0 OTHER CONTRACT SERVICES 99,870 10,747 0 TOTAL 152,123 123,977 0