2025-04-16T15:49:15-07:00 2024-12-31 990 2024-01-01 943123439 ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS ASSO 2177933147 4361 Needlegrass Drive Folsom CA 956306367 Matthew Will Secretary and Treasurer 2177933147 2025-04-16 1 2024 2025-03-06 01:10:19Z Kenneth T Poshedly 1741 BRUCKNER CT SNELLVILLE GA 300782784 386904 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 44 0 0 807297 9789 10236 12142 29578 76946 0 0 847111 98877 0 0 0 0 0 0 0 0 0 17437 35362 17437 35362 829674 63515 1275130 1358766 0 0 1275130 1358766 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 20897 12142 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 $12,142 from Part VIII Line 2g. However, an additional $8755 is derived partially from income from Part VIII, Line 1b and Line 3 which is income from our endowment fund. 4883 4883 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 $1,524 was derived from Part VIII, Line 1b. 352 352 The ALPO is involved in the participation and organization with national and regional amateur astronomy conferences where papers are presented and workshops conducted (approximately 70 persons attended the annual meeting held online in 2024). Revenue for expenses of $352 was derived from Part VIII, Line 1b. 0 0 Our organization maintains a separate Board of Trustees to manage an endowment fund. The trustees are listed in Form 990, Part VIII. 0 0 0 26132 1 0 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 0 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, President, Chair Board Director, Publications Coord. 20 0 X X 0 0 0 Timothy J Robertson Assoc. Exec. Dir., Vice President, Board Director 20 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 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 10.00 0 X 0 0 0 Larry A Hardy Board Trustee 2 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 9789 0 0 0 0 0 9789 Membership Dues 513120 10734 10734 0 0 Extra publications and advertising 513199 1408 0 0 1408 0 0 0 0 12142 54232 0 0 54232 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 310741 0 288027 0 22714 0 22714 0 0 22714 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 98877 10734 0 78354 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 6646 0 6646 0 18537 18537 0 0 3657 3657 0 0 1878 1226 652 0 2360 2360 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 352 352 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1614 0 1614 0 Credit Card Services User Fees 318 0 318 0 0 0 0 0 35362 26132 9230 0 8816 4896 1045756 22157 0 0 1901 991 0 0 0 0 0 0 0 0 0 0 0 218657 1330722 0 0 0 0 0 0 0 0 1275130 1358766 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10717 27053 0 0 1264413 1331713 1275130 1358766 1275130 1358766 63515 20121 0 0 0 0 X 0 0 0 X 17721 15175 17705 26449 20523 97573 0 0 0 0 0 0 0 0 0 0 0 0 17721 15175 17705 26449 20523 97573 4560 93013 6223 4886 17848 29578 76946 135481 0 0 0 0 0 0 1412 1837 1340 1339 1408 7336 240390 7336 0.38693 0.54701 X Schedule A, Part II, Line 10 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. 1265088 3676 93156 0 9042 0 1352878 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 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 dividends and 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 dividends and interest to support current operations. Form 990, Part IV, Line 2 No single contributor exceeded donations totaling $5,000 in 2024, therefore Schedule B was not filed. Form 990, Part VI, Section A, Line 1b The ALPO Board of Directors and its officers receive no compensation. Therefore, 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. Form 990, Part VI, Section A, Line 3 One former trustee, Jackie Buecher, resigned in December 2023. A replacement, Ronald Gafron, was elected to take her place after the reporting year ended in January 2025. 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 will be available on the organization's website, later this year, as the website is undergoing reconstruction and updating to a new format. 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 $7,690, Postage $1,478, Surcharges $327, and Pre-production Support $9042. Total $18,537.