2024-04-24T12:06:48-07:00 2023-12-31 990 2023-01-01 943123439 ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS ASSO 2177933147 4361 Needlegrass Drive Folsom CA 956306367 Matthew Will Secretary and Treasurer 2177933147 2024-04-24 Matthew Will 999009999 1 1 11 0 AAL2 2023 2023-04-26 12:10:37Z Kenneth T Poshedly 1741 BRUCKNER CT SNELLVILLE GA 300782784 847111 0 X www.alpo-astronomy.org X 1990 CA 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. 7 4 0 45 0 0 107521 807297 11524 10236 17848 29578 0 0 136893 847111 0 0 0 0 0 0 0 0 0 16556 17437 16556 17437 120337 829674 445456 1275130 0 0 445456 1275130 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. 0 0 13812 0 10236 Publication of astronomical studies in a quarterly amateur astronomy journal, 400 members worldwide. This also includes electronic communications of astronomical literature and observational information and data through our website. Actual program revenue is $10236 from Part VIII Line 2g. However, an additional $3576 derived from $7297 from Part VIII, Line 1b. was used to pay for the rest of the expenses. 1099 0 1099 Managing 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 $1099 was derived from $7297 from Part VIII, Line 1b. 26 0 26 Participation and organization in national and regional amateur astronomy conferences where papers are presented and workshops conducted (approximately 70 persons attended the annual meeting held online in 2023). Revenue for expenses of $26 was derived from $7297 from Part VIII, Line 1b. 0 0 0 Our organization maintains a separate Board of Trustees to manage an endowment fund. The trustees are listed in Form 990-EZ, Part IV. 0 0 0 14937 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 7 4 0 0 1 0 0 0 0 1 1 1 0 0 1 0 0 1 1 0 0 0 CA X Matthew L Will 2177933147 Secretary and Treasurer PO Box 13456 Springfield IL 627913456 X Kenneth T Poshedly Executive Director, Vice President, Chair Board Director, Publications Coord. 20 0 X X 0 0 0 Timothy J Robertson Assoc. Exec. Dir., Board Director 20 0 X X 0 0 0 Matthew L Will Secretary, Treasurer, and Board Director 20 0 X X 0 0 0 Julius L Benton Jr Board Director 20 0 X 0 0 0 Carl Hergenrother Board Director 20 0 X 0 0 0 Sanjay Limaye Board Director 5.00 0 X 0 0 0 Richard W Schmude Jr Board Director 20 0 X 0 0 0 John R Bedsole Board Trustee, Chair 5 0 X 0 0 0 Matthew Benton Board Trustee 1 X 0 0 0 Larry A Hardy Board Trustee 2.00 0 X 0 0 0 Ronald N May Board Trustee 10 0 X 0 0 0 0 0 0 0 0 0 0 0 X 0 7297 0 0 0 800000 0 807297 Membership Dues 511120 8897 8897 0 0 Extra publications and advertising 519100 1339 0 0 1339 0 0 0 0 10236 29578 0 0 29578 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 847111 8897 0 30917 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13812 13812 0 0 0 0 0 0 1766 1125 641 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1574 0 1574 0 Credit Card Service User Fees 285 0 285 0 0 0 0 0 17437 14937 2500 0 9852 8816 1889 1045756 0 0 632 1901 0 0 0 0 0 0 0 0 0 0 0 433083 218657 0 0 0 0 0 0 0 0 445456 1275130 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10484 10717 0 0 434972 1264413 445456 1275130 445456 1275130 829674 0 0 0 0 0 X 0 0 0 X 19205 17721 15175 17705 26449 96255 0 0 0 0 0 0 0 0 0 0 0 0 19205 17721 15175 17705 26449 96255 7268 88987 1060 6223 4886 17848 29578 59595 0 0 0 0 0 0 900 1412 1837 1340 1339 6828 162678 6828 0.54701 0.63577 X Schedule A, Part II, Line 10 Schedule A, Part II, Line10 - The amounts by year on Line 10 of Part II are related to revenue for extra publications and other income from advertising in our quarterly Journal. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 436452 801125 29578 0 2067 0 1265088 316890 101914 17848 0 0 200 436452 328582 1622 -13314 0 0 0 316890 320381 1978 6223 0 0 0 328582 119755 199566 1060 0 0 0 320381 1 0 0 0 0 Schedule D, Part V, Line 4 The primary purpose for the ALPO Endowment Fund is to provide support for establishing a future, permanent brick and mortar home for our organization. A base of operations could support our volunteer staff by providing resources and assistance in managing their sections as well as better service to our dues paying members. This fund currently reinvest 70 percent of its annual interest for growth in the fund until such time that the fund can help support a permanent home for the ALPO. As a secondary purpose, the fund utilizes 30 percent of its annual interest to support current operations. Form 990, Part VI, Section A, Line 1b The ALPO Board of Directors and its officers have voting authority and receive no compensation. If the term "compensation" is used as the single criteria for independence, all seven Board members are independent. If independence is defined as purely not holding an office in the corporation, then the ALPO only has four independent Board directors, not seven. Trustees have no voting authority but can make recommendations to the directors regarding management of the ALPO Endowment. Form 990, Part VI, Section A, Line 4 In late 2023, the ALPO Board of Directors voted in revisions to its Bylaws and its standing rules concerning the future management of its Endowment Fund, its investment strategy for growth, and applied uses for stable operations. Form 990, Part VI, Section A, Line 9 The following are the names and addresses of ALPO officers and directors. Kenneth T. Poshedly, Executive Director, Publications Coordinator, and Board Director, 1741 Bruckner Ct, Snellville, GA 30078-2784. Timothy J. Robertson, Associate Executive Director and Board Member, 195 Tierra Rejada Rd #148, Simi Valley, CA 93065-2930. Matthew L. Will, Secretary, Treasurer, and Board Director, PO Box 13456, Springfield, IL 62791-3456. Julius L. Benton, Jr. Board Director, PO Box 30545, Savannah, GA 31410-0545. Carl Hergenrother, Board Director, 4101 N Sunnywood Pl, Tucson, AZ 85749-9119. Sanjay Limaye, Board Director, Atmospheric Oceanic Space Bldg, University of Wisconsin, 1225 W Dayton St, Madison, WI 54706-1612. Richard W. Schmude, Jr., Board Director, 109 Tyus St, Barnesville, GA 30204-1637. Form 990, Part VI, Section B, Line 11b The Secretary and Treasurer shares comprehensive financial data in a separate annual treasurer's report to the Board of Directors every February, covering the previous year. This gives the Board of Directors an opportunity to comment on finances before reporting begins. The Secretary and Treasurer incorporates financial data from the annual treasurer's report, into the Form 990. This process is performed personally and solely by the Secretary and Treasurer without assistance from any staff or professional services outside the organization. Form 990, Part VI, Section B, Line 12a A conflict of interest policy was approved by the Board of Directors in 2020. Form 990, Part VI, Section B, Line 12b The Board of Directors and the Board of Trustees are reminded of the Conflict of Interest policy. Potential conflict of interest situations for our all-volunteer staff are greatly reduced since no one is compensated for their work on behalf of the ALPO. Form 990, Part VI, Section B, Line 13 A whistleblower policy document was approved by the Board of Directors in 2020. Form 990, Part VI, Section B, Line 14 A document retention and destruction policy was approved by the Board of Directors in 2020. Form 990, Part VI, Section B, Line 15 The ALPO gives no compensation to any officers, directors, or staff and is an all-volunteer organization. Form 990, Part VI, Section C, Line 19 The ALPO Bylaws, Standing Rules for Staff Management, Staff Guidelines, and Board Guidelines are available on the organization's website. Our Form 990 statements submitted in the past to the State of California Attorney General's Registry of Charitable Trusts, are posted on the AG's website and interested parties are advised to go there to view those reports. We can also make all the above documents available in hard copy, if requested. Form 990, Part VIII, Line 2a - 2e In reference to "extra publications and advertising", the ALPO gives no compensation to any officers, directors, or staff and is an all-volunteer organization. Form 990, Part IX, Line 11g The following is the listing of annual expenses for production of the Journal of the Association of Lunar and Planetary Observers: Printing $12,525, Postage $1,287, Total $13812.