2024-06-13T13:05:52-05:00 2023-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2023-01-01 581652896 ASSOCIATION OF ORGAN PROCUREMENT ORGANIZATIONS FOUNDATION ASSO 7035564242 8300 GREENSBORO DRIVE L1-620 MCLEAN VA 22102 JOE NESPRAL PRESIDENT 7035564242 2024-06-13 1 JOE NESPRAL 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2024-05-30 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z JOE NESPRAL 8300 GREENSBORO DRIVE L1-620 MCLEAN VA 22102 16702 0 X WWW.AOPO.ORG/FOUNDATION X 1984 TN SEE PART III, LINE 1. 9 9 0 9 0 0 13000 35 1171028 0 856687 16667 61299 0 2102014 16702 917805 17349 0 0 369766 0 0 0 0 1244434 18428 2532005 35777 -429991 -19075 1123403 1267111 66316 4052 1057087 1263059 THE AOPO FOUNDATION EXISTS TO SUPPORT RESEARCH AND DISSEMINATE EFFECTIVE PRACTICES THROUGHOUT THE ORGAN DONATION INDUSTRY. 0 0 18428 EDUCATION PROGRAMS - AS STATED ABOVE, THE 501(C)(3) FOUNDATION SERVES AS THE MECHANISM FOR REVIEWING REQUESTS FOR RESEARCH ASSISTANCE AND PARTICIPATION, INFORMING THE AOPO MEMBERSHIP OF SUCH REQUESTS, AND MAINTAINING AWARENESS OF THE RESULTS AND FINDINGS OF THESE RESEARCH PROGRAMS. WHEN RESEARCH FINDINGS WERE SIGNIFICANT, THEY WERE INCORPORATED INTO EDUCATION SESSIONS AND PROGRAMS THROUGHOUT THE YEAR. 17349 17349 THE TIME PERIOD INCLUDED IN THIS TAX DOCUMENT WAS A CONTINUING FOUNDATIONAL PERIOD. DURING THIS TIME THE MAJOR ACCOMPLISHMENTS INCLUDED THE ADOPTION OF ORGANIZATIONAL POLICIES AND THE FRAMEWORK FOR GRANTS APPLICATIONS. 35777 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X SCOTT MANN 7035564242 8300 GREENSBORO DRIVE L1-620 MCLEAN VA 22102 X JOE NESPRAL PRESIDENT 1.00 X X 0 0 0 TASHA FLOWERS SECRETARY/TREASURER 1.00 1.00 X X 0 0 0 BILL LEINWEBER BOARD MEMBER 1.00 X 0 0 0 KYLE HERBER BOARD MEMBER 1.00 X 0 0 0 MARTY SELLERS BOARD MEMBER 1.00 X 0 0 0 SUZANNE CONRAD BOARD MEMBER 1.00 X 0 0 0 LORI MARKHAM BOARD MEMBER 1.00 X 0 0 0 TOM MONE BOARD MEMBER 1.00 X 0 0 0 MIKE MORITZ MD BOARD MEMBER 1.00 X 0 0 0 KIMBERLY MYDLAND DIRECTOR OF OPERATIONS 8.00 32.00 X 0 173500 30019 0 173500 30019 0 0 1 0 0 35 35 16667 16667 16702 0 0 16667 17349 17349 3375 3375 12400 12400 1282 1282 1371 1371 35777 35777 0 0 189875 103923 12000 274 921528 1162914 1123403 1267111 1564 13 64752 4039 66316 4052 X 1022037 1228009 35050 35050 1057087 1263059 1123403 1267111 -19075 225047 0 X 1 X 0 1 0 X 150200 218685 13000 35 381920 2573371 984177 912213 1171028 5640789 2723571 984177 1130898 1184028 35 6022709 0 730707 402870 171528 411652 1716757 730707 402870 171528 411652 1716757 4305952 71047 30180 56666 32145 16667 206705 71047 30180 56666 32145 16667 206705 61299 61299 2794618 1014357 1187564 1277472 16702 6290713 0.68450 0.71660 0.03290 0.02580 X PART III: THE ORGANIZATION CHANGED ITS YEAR-END FROM 6/30 TO 12/31, EFFECTIVE 12/31/2020. THEREFORE, THE INFORMATION REPORTED IN THE 2020 COLUMN IS FOR THE SHORT PERIOD 7/1/2020 - 12/31/2020. 0 0 0 35777 35777 7155 1789 0 0 190527 302844 271661 7155 772187 1158281 153959 39411 193370 47632 75711 67915 1789 193047 289571 2106 2106 0 DUE TO AOPO 4039 4039 X PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 ASSOCIATION OF ORGAN PROCUREMENT ORGANIZATIONS 8300 GREENSBORO DRIVE L1-620 MCLEAN VA 22102 611988540 501(C)(6) 17349 0 PROVIDE STAFFING TO ALLOW AOPO C3 TO OPERATE. 0 1 PART I, LINE 2: C3 GRANT TO THE C6 IS CALCULATED/AWARDED BASED UPON THE C6 BUDGET FOR SUPPORT TO THE C3. 0 0 0 0 0 0 0 1 0 KIMBERLY MYDLAND DIRECTOR OF OPERATIONS 0 166500 0 7000 0 0 0 16650 0 13369 0 203519 0 0 PART I, LINE 1A AOPO FOUNDATION RELIES ON A RELATED ORGANIZATION, AOPO TO REPORT COMPENSATION. AOPO USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE CEO: - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 7 DURING THE YEAR, KIMBERLY MYDLAND RECEIVED $7,000 IN BONUS COMPENSATION FROM RELATED ORGANIZATION AOPO. FORM 990, PART VI, SECTION B, LINE 11B IT IS AOPO FOUNDATION'S POLICY FOR THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (EXECUTIVE COMMITTEE) TO REVIEW AND APPROVE THE FEDERAL FORM 990 PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. PRACTICE/PROCEDURE: A) THE CEO WORKS WITH THE OUTSIDE ACCOUNTANT, THE CPA/AUDIT FIRM AND THE TREASURER TO PROVIDE FOR A TIMELY PREPARATION OF THE FEDERAL FORM 990; B) THE CEO PROVIDES THE DRAFT FORM 990 TO THE EXECUTIVE COMMITTEE FOR DISCUSSION DURING ITS NEXT MEETING OR CONFERENCE CALL; C) THE EXECUTIVE COMMITTEE REVIEWS ALL INFORMATION PROVIDED IN THE DRAFT FORM 990 AND MAKES ANY RECOMMENDATIONS FOR CHANGES TO THE CEO; D) THE EXECUTIVE COMMITTEE VOTES TO APPROVE THE DRAFT FORM 990, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE; AND E) THE AOPO FOUNDATION'S FEDERAL FORM 990 IS POSTED ON THE PORTAL TO ALLOW PRE-SUBMISSION REVIEW BY THE ENTIRE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE POLICY OF AOPO FOUNDATION TO PROHIBIT EMPLOYEES FROM ENGAGING IN CONDUCT WHICH CONFLICTS WITH THE INTERESTS OF THE FOUNDATION OR WHICH GIVES THE APPEARANCE OF A CONFLICT OF INTEREST. EACH EMPLOYEE IS ASKED TO ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A DECLARATION OF INTEGRITY, ATTESTING TO HIS/HER REVIEW AND ACKNOWLEDEMENT OF ANY CONFLICTS OF INTEREST. PRACTICE/PROCEDURE: A) EACH EMPLOYEE MUST AVOID MAKING ANY INVESTMENTS OR ENTERING INTO ANY RELATIONSHIPS WHICH MIGHT CONFLICT WITH HIS/HER RESPONSIBILITIES TO THE FOUNDATION; B) EACH EMPLOYEE MUST INFORM THE CEO OF ANY INVESTMENTS OR OUTSIDE RELATIONSHIPS, SUCH AS CONSULTATIVE FUNCTIONS, RECEIPT OF ANY GIFT, FAVOR, OR COMMISSION, WHICH MAY BE CONSTRUED AS COMPROMISING THE INDIVIDUAL'S POSITION. THE CEO MUST INFORM THE FOUNDATION PRESIDENT AND SECRETARY/TREASURER; AND C) FAILURE TO REPORT SUCH INCIDENTS WILL BE CONSIDERED JUSTIFICATION FOR IMMEDIATE DISMISSAL FROM FOUNDATION EMPLOYMENT. THE CONFLICT OF INTEREST POLICY ALSO APPLIES TO MEMBERS OF THE BOARD OF AOPO FOUNDATION, INCLUDING THE EXECUTIVE COMMITTEE, CHAIRS AND CO-CHAIRS OF AOPO WORKING GROUPS (I.E. COUNCILS, COMMITTEES, TASK FORCES, ETC). BOARD MEMBERS ARE REQUIRED TO READ THE CONFLICT OF INTEREST POLICY AND SIGN A COMPLIANCE STATEMENT AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S SALARY IS REVIEWED ANNUALLY BY REPRESENTATIVES OF THE AOPO EXECUTIVE COMMITTEE. IT WAS MOST RECENTLY REVIEWED AND DETERMINED AT A MEETING IN MARCH 2023. OTHER KEY EMPLOYEES' SALARIES ARE REVIEWED ON AN ANNUAL BASIS BY THE CEO. ANY SALARY INCREASE GRANTED IS BASED ON EMPLOYEE PERFORMANCE FOR THE YEAR. IF GRANTED A SALARY INCREASE, IT WILL NORMALLY BE EFFECTIVE ON THE EMPLOYEE'S ANNIVERSARY DATE. IN ORDER TO ADMINISTER SALARY PLANNING IN THE MOST EQUITABLE AND EFFICIENT MANNER, THE FOLLOWING FACTORS ARE CONSIDERED: 1) DEMONSTRATED COMPETENCE OF THE EMPLOYEE AND ABILITY TO PERFORM EVERY ASPECT OF THE JOB; 2) SALARY RELATIONSHIPS TO SUPERVISOR, SUBORDINATES AND/OR PEERS; 3) PREVAILING RATES PAID FOR SIMILAR POSITIONS IN THE MARKETPLACE. RATES ARE BASED ON COMPENSATION STUDIES AND INFORMATION THAT CAN BE FOUND IN A VARIETY OF SOURCES, SUCH AS THOSE PUBLISHED BY ASAE & THE CENTER FOR ASSOCIATION LEADERSHIP, OR THE COMPENSATION STUDY OF OUR OWN MEMBERSHIP ORGANIZATIONS (FOR COMPARABLE POSITIONS), OR BY UTILIZING VARIOUS OTHER ONLINE JOB AND SALARY SEARCH ENGINES FOR SIMILAR POSITIONS WITH SIMILAR SIZED ORGANIZATIONS AND LOCATION; 4) TIME IN PRESENT POSITION; AND 5) FISCAL STATE OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 AOPO'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AOPO 8300 GREENSBORO DRIVE L1-620 MCLEAN VA 22102 611988540 ADVOCACY ACTIVITIES VA 501(C)(6) N/A N/A 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 ASSOCIATION OF ORGAN PROCUREMENT ORGANIZATIONS B 17349 FMV ASSOCIATION OF ORGAN PROCUREMENT ORGANIZATIONS E 4039 FMV