2026-04-21T10:10:37-07:00 2025-12-31 990 2025-01-01 943123439 ASSOCIATION OF LUNAR AND PLANETARY OBSERVERS ASSO 2177933147 195 Tierra Rejada Rd No 148 Simi Valley CA 930652930 Matthew Will Secretary and Treasurer 2177933147 2026-04-13 2025 2025-03-06 01:10:19Z X Timothy J Robertson 195 Tierra Rejada Rd No 148 Simi Valley CA 930652930 220986 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 49 0 0 9789 155816 12142 12745 76946 52425 0 0 98877 220986 0 0 0 0 0 0 0 0 0 35362 47111 35362 47111 63515 173875 1358766 1630667 0 0 1358766 1630667 X 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 1 19709 12745 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. 857 857 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. 11591 11591 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. 0 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 32157 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 Timothy J Robertson Executive Director, President, Chair Board Director, Publications Coord. 20 0 X X 0 0 0 Richard W Schmude Jr Assoc. Exec. Dir., Vice President, Board Director 20.00 0 X X 0 0 0 Matthew L Will Secretary, Treasurer, and Board Director 20.00 0 X X 0 0 0 Julius L Benton Jr Board Director 20 0 X 0 0 0 Carl Hergenrother Board Director 15.00 5.00 X 0 0 0 Robert D Lunsfords Board Director 10.00 5.00 X 0 0 0 Kennth T Poshedly Board Director 20.0 0 X 0 0 0 John R Bedsole Board Trustee, Chair 5.00 0 X 0 0 0 Matthew Benton Board Trustee 10 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 Ronald M Grafton Board Trustee 2 0 X 0 0 0 0 0 0 0 0 0 0 0 X 0 10816 0 0 0 145000 0 155816 Membership Dues 513120 11045 11045 0 0 Extra Publications and Advertising 513199 1700 0 0 1700 0 0 0 0 12745 49417 0 0 49417 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3008 0 0 0 3008 0 3008 0 0 3008 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 220986 11045 0 54125 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 12119 0 12119 0 19709 19709 0 0 10766 10766 0 0 1619 817 802 0 41 41 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 824 824 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1663 0 1663 0 Credit Card Services 370 0 370 0 0 0 0 0 47111 32157 14954 0 4896 6988 22157 140717 0 0 991 874 0 0 0 0 0 0 0 0 0 0 1330722 1482088 0 0 0 0 0 0 0 0 1358766 1630667 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 27053 147705 0 0 1331713 1482962 1358766 1630667 1358766 1630667 173875 98026 0 0 0 0 X 0 0 0 X 15175 17705 26449 20523 21861 101713 0 0 0 0 0 0 0 0 0 0 0 0 15175 17705 26449 20523 21861 101713 3390 98323 4886 17848 29578 76946 52472 181730 0 0 0 0 0 0 1837 1340 1339 1408 1700 7624 291067 7624 0.33780 0.38693 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1352878 151778 139127 0 20977 0 1622806 1265088 3676 93156 0 9042 0 1352878 436452 801125 29578 0 2067 0 1265088 316890 101914 17848 0 0 0 436652 328582 1622 -13314 0 0 0 316890 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 25 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 75 percent of its annual dividends and interest to support current operations. Form 990, Part III, Line 3 Yes, the ALPO revised an Investment Strategy Statement policy, that reallocated the use and application of interest and dividends to its operations and continued investing. This statement was endorsed by the ALPO Board of Directors. For a fuller explanation consult Schedule D, Part XIII. Form 990, Part III, Line 4d Our organization maintains a separate Board of Trustees to manage an endowment fund. The trustees are listed in Form 990, Part VIII. 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 4 The ALPO made significant revisions to its Investment Strategy Statement. Please see the explanation under comments to Form 990, Part III, Line 3 at the top of this page. Form 990, Part VI, Section A, Line 9 The following are the names and addresses of ALPO officers and directors. Timothy J. Robertson, Executive Director and Board Director, 195 Tierra Rejada Rd #148, Simi Valley, CA 93065-2930. Richard W. Schmude, Jr., Associate Executive Director and Board Director, 109 Tyus St, Barnesville, GA 30204-1637. 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. Robert D Lunsford, Board Director, 14884 Quail Valley Way, El Cajon, CA 92021-2227, Kenneth T. Poshedly, Publications Coordinator and Board Director, 1741 Bruckner Ct, Snellville, GA 30078-2784. John Bedsole Board Trustee (Chair), 6017 Shenandoah Rd N, Mobile, AL 36608-3322. Matthew Benton, Board Trustee, 967 Lang Way SE, Atlanta, GA 30316-2294. Ronald Gafron, Board Trustee, 865 N Dexter Ln, Hoffman Estates, IL 60189-2362. Larry A Hardy, Board Trustee, 6280 W Iles Ave, New Berlin, IL 62670-6649. Ronald N May, Board Trustee, 575 Laceneck Ct, El Dorado Hills, CA 95762-5490. 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, as the website is undergoing reconstruction and updating in its 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 $8,705, Postage $1,979, Surcharges $373, and Pre-production Support $8652. Total $19,709.