2023-11-09T18:38:31-05:00 2022-12-31 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2022-01-01 310865702 ASSOCIATION FOR MIDDLE LEVEL EDUCATION ASSO 6148954730 2550 CORPORATE EXCHANGE DRIVE 324 COLUMBUS OH 43231 STEPHANIE SIMPSON CEO 6148954730 2023-11-09 STEPHANIE SIMPSON 999009999 false DONALD WELLS P01867509 6143968974 2023-11-09 X 2022 2023-04-26 12:10:37Z STEPHANIE SIMPSON 2550 CORPORATE EXCHANGE DRIVE 324 COLUMBUS OH 43231 2241797 false X WWW.AMLE.ORG X 1973 OH MIDDLE SCHOOL PROGRAM DEVELOPMENT. 12 12 6 74269 209486 62582 1022970 1825182 11764 15430 148737 253874 1392957 2157068 0 0 529009 580235 0 0 662476 1385605 1191485 1965840 201472 191228 1170170 1507010 514586 705579 655584 801431 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 712858 859092 ANNUAL CONFERENCE - HOLDS ANNUAL CONFERENCE FOR EDUCATORS INVOLVED IN MIDDLE LEVEL EDUCATION. 96852 398773 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. 615962 567317 PROFESSIONAL DEVELOPMENT - PROVIDES WORKSHOPS, ONSITE CLASSES, SCHOOL ASSESSMENT TOOLS AND ONLINE RESOURCES REGARDING MIDDLE LEVEL EDUCATION. 1425672 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 12 0 6 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 182000 0 0 DEREK NEAL COO 40.00 X 125000 0 0 MEGAN MOONEY ACCT. MGR./T 40.00 X 69000 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 ANGELA ALLEN 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 PAM MILLIKAN TRUSTEE 2.00 X 0 0 0 KEN NICELY TRUSTEE 2.00 X 0 0 0 RACHEL GRAHAM TRUSTEE 2.00 X 0 0 0 376000 2 false true false 62582 62582 ANNUAL CONFERENCE 541900 624206 624206 PROFESSIONAL DEVELOPMENT PRGM 541900 567317 567317 MEMBERSHIP/SUBSCRIPTIONS 541900 398773 398773 ADVERTISING REVENUE 541800 234886 234886 1825182 15430 15430 258391 84729 173662 173662 BANNER ADS 541800 75669 1400 74269 MISCELLANEOUS INCOME 4543 4543 80212 2157068 2020217 74269 X 354108 169868 184240 166379 84892 81487 12372 6313 6059 47376 24153 23223 11814 11814 12800 12800 231171 142506 88665 34162 33902 260 59158 15513 43645 11747 1500 10247 67494 67494 84844 46719 38125 706821 702001 4820 6798 6798 15138 4097 11041 11706 11706 READERSHIP COSTS 72561 72561 MISCELLANEOUS 47965 9209 38756 DUES & SUBSCRIPTIONS 11426 8759 2667 ALLOCATION OF INDIRECT 36185 -36185 1965840 1425672 540168 0 443616 686577 125354 125406 50253 81851 23615 35125 49254 69409 171218 124209 21143 47009 439512 409524 17423 52109 1170170 1507010 55299 163822 300735 353212 8652 43312 149900 145233 514586 705579 X 655584 801431 655584 801431 1170170 1507010 191228 -45381 X true X false false false X 38676 32012 222210 209486 62582 564966 2712389 2943734 1091962 1204417 2159242 10111744 1051 1051 2752116 2975746 1314172 1413903 2221824 10677761 984 880 1815 1070 450 5199 984 880 1815 1070 450 5199 10672562 23020 13230 11455 11764 15430 74899 23020 13230 11455 11764 15430 74899 55146 70450 125596 6625 4543 11168 2775136 2988976 1325627 1487438 2312247 10889424 0.98010 0.98640 0.01000 0.01000 X PART III, LINE 12 MISCELLANEOUS INCOME 11,168 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 171218 124209 47009 47009 X SCHEDULE D, PAGE 3, PART X 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, 2022 AND 2021, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. false false false false false false false false false STEPHANIE SIMPSON CEO 182000 182000 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 EXECUTIVE DIRECTOR/SECRETARY AND OUR FINANCIAL CONSULTANT 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 5,085 0 EDITORIAL FEES 17,400 0 0 CONSULTING FEES 63,650 1,298 0 COMPUTER SUPPORT FEES 2,902 79,866 0 OTHER CONTRACT SERVICES 58,554 2,416 0 TOTAL 142,506 88,665 0