2025-11-14T08:41:43-06:00 2024-12-31 BOYER & RITTER LLC 211 HOUSE AVENUE CAMP HILL PA 17011 990 2024-01-01 420935374 DIVISION OF CHEMICAL EDUCATION DIVI 7143572970 500 WESTOVER DR 17933 SANFORD NC 27330 RICHARD S MOOG TREASURER 7143572970 2025-11-14 1 DAVID J MANBECK CPA P00773661 7177617210 2024 2025-03-06 01:10:19Z RICHARD S MOOG 500 WESTOVER DR 17933 SANFORD NC 27330 2484906 0 X WWW.DIVCHED.ORG X 1968 DC FACILITATION OF COMMUNICATION AMONG CHEMICAL EDUCATORS AND STUDENTS. 19 19 5 76 0 0 85351 75661 290579 94066 186859 306675 938739 1033767 1501528 1510169 35380 21839 0 0 275359 283824 0 0 0 880396 950098 1191135 1255761 310393 254408 7347521 8202491 86448 483851 7261073 7718640 X THE DIVISION OF CHEMICAL EDUCATION INC. SERVES AS A MEANS OF FOCUSING AND ENHANCING THE INTEREST AND EFFORTS OF ALL CONSTITUENCIES INVOLVED IN THE TEACHING AND LEARNING OF CHEMISTRY AT EVERY LEVEL, THROUGH FACILITATING COMMUNICATION AMONG CHEMICAL EDUCATORS AND STUDENTS. 0 0 274142 988539 EXAMS INSTITUTE: THE INSTITUTE CREATES EXAMINATIONS AND STUDY GUIDESCHEMISTRY EDUCATION. THE EXAMINATIONS ARE UTILIZED BY TEACHERS OF CHEMISTRY EDUCATION TO DETERMINE STUDENTS' KNOWLEDGE OF CHEMISTRY BOTH AT THE BEGINNING AND AT THE END OF A COURSE, AND FOR COURSE PLACEMENT. 186444 4428 MEETINGS & CONFERENCES: THE ORGANIZATION FACILITATES IN HELPING TEACHERS AND STUDENTS IN THE CHEMISTRY FIELD INTERACT WITH EACH OTHER. ONE OF THE LARGEST EVENTS IS THE BIENNIAL CONFERENCE ON CHEMICAL EDUCATORS (BCCE). THE CONFERENCE IS DESIGNED FOR THOSE WHO TEACH CHEMISTRY AT ALL LEVELS: SECONDARY SCHOOL SCIENCE TEACHERS, UNDERGRADUATE AND GRADUATE STUDENTS, AND POST-SECONDARY CHEMISTRY FACULTY. THE CONFERENCE PROVIDES ANYONE TEACHING CHEMISTRY OPPORTUNITIES FOR INTERACTING WITH LIKE-MINDED COLLEAGUES IN BOTH FORMAL AND INFORMAL SETTINGS. TEACHERS WHO ARE ABOUT TO LAUNCH THEIR CAREERS, THOSE WHO ARE NEW TO TEACHING CHEMISTRY, AND THOSE WHO HAVE TEACHING EXPERIENCE FIND THIS CONFERENCE TO BE AN EXCELLENT SOURCE OF MATERIALS, TECHNIQUES, AND CHEMISTRY CONTENT. 178107 21839 94066 JOURNAL OF CHEMICAL EDUCATION: THE JOURNAL OF CHEMICAL EDUCATION IS THE MAIN PUBLICATION OUTLET FOR THE DIVISION. THIS PUBLICATION IS USED TO DISSEMINATE INFORMATION IN THE AREA OF CHEMICAL EDUCATION. 638693 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 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 1 19 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X BLUE MOON CONSULTING 7173583804 500 WESTOVER DR 17933 SANFORD NC 27330 X THOMAS BUSSEY CHAIR 8.00 X X 0 0 0 RESA KELLY IMMEDIATE PAST CHAIR 8.00 X X 0 0 0 GINA FREY CHAIR ELECT 8.00 X X 0 0 0 LAURA ANNA SECRETARY/ALTERNATE COUNCILOR 4.00 X X 0 0 0 RICHARD S MOOG TREASURER 4.00 X X 0 0 0 ROXIE ALLEN DIRECTOR 2.00 X 0 0 0 LAURA ANNA DIRECTOR 2.00 X 0 0 0 NICOLE BECKER DIRECTOR 2.00 X 0 0 0 RENEE COLE DIRECTOR 2.00 X 0 0 0 DEBBIE HERRINGTON DIRECTOR 2.00 X 0 0 0 TOM HOLME DIRECTOR 2.00 X 0 0 0 MATT MIO DIRECTOR 2.00 X 0 0 0 AMIEE MODIC DIRECTOR 2.00 X 0 0 0 SUAZETTE MOORING DIRECTOR 2.00 X 0 0 0 KRISTEN L MURPHY DIRECTOR 2.00 X 0 0 0 CLARISSA SORENSEN-UNRUH DIRECTOR 2.00 X 0 0 0 RYAN SWEEDER DIRECTOR 2.00 X 0 0 0 PAULETTE VINCENT-RUZ DIRECTOR 2.00 X 0 0 0 ZAKIYA S WILSON-KENNEDY DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 PIONEER PRESS 2965 S 27TH AVE GREENLEY CO 80631 PRINTING 134272 1 56688 18973 75661 ADMINISTATIVE ALLOTMEN 900099 94066 94066 94066 259372 259372 297805 297805 40800 0 40800 40800 40800 718839 671536 47303 47303 47303 868935 303201 565734 565734 LAWSUIT SETTELEMENT 900099 125000 125000 MISCELLANEOUS INCOME 900099 4428 4428 129428 1510169 1087033 0 347475 X 21839 21839 265475 53095 212380 3545 709 2836 545 109 436 14259 2852 11407 48675 48675 46458 46458 225911 115040 110871 69429 55897 13532 82691 44091 38600 97135 39845 57290 106872 92134 14738 136639 120557 16082 18695 3739 14956 17145 1197 15948 COMMITTEE ACTIVITIES 50375 40300 10075 RESEARCH AND DEVELOPMEN 19239 19239 SALES TAX 16916 16916 DUES AND SUBSCRIPTIONS 12349 9879 2470 1569 1255 314 1255761 638693 617068 0 635864 704178 387771 159714 95429 84402 225374 213107 8347 11110 924368 318514 583356 605854 5411380 6045548 0 378578 7347521 8202491 55274 75664 31174 24080 0 384107 86448 483851 X 6396033 6550916 865040 1167724 7261073 7718640 7347521 8202491 254408 203159 0 X X 1 X 0 1 0 X 175861 319950 184884 85351 75661 841707 532388 652653 968691 1202976 1092429 4449137 2501 7846 837 11184 710750 980449 1154412 1288327 1168090 5302028 0 787435 798227 364040 266068 388494 2604264 787435 798227 364040 266068 388494 2604264 2697764 1012996 1026751 592974 516885 597977 3747583 1012996 1026751 592974 516885 597977 3747583 2501 7846 837 11184 1726247 2015046 1748223 1805212 1766067 9060795 0.29770 0.58420 0.41360 0.11780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1150083 23842 6201 1167724 1131049 33302 14268 1150083 1179782 -41733 7000 1131049 1168292 16490 5000 1179782 1149860 20432 2000 1168292 0.51720 0.48280 0 0 52000 52000 672885 164183 508702 19723 15764 3959 179760 138567 41193 605854 OPERATING LEASE LIABILITY 384107 384107 X 1666870 203159 203159 1463711 46458 46458 1510169 1209303 0 1209303 46458 46458 1255761 PART V, LINE 4: THE ENDOWMENTS CONSIST OF TWO FUNDS ESTABLISHED TO SUPPORT FACULTY AWARDS. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB'S INCOME TAX TOPIC OF THE ASC WHICH REQUIRES AN ASSESSMENT OF THE ORGANIZATION'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDED CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND THE EXISTENCE OF UNRELATED BUSINESS TAXABLE INCOME ARISING FROM THE CONDUCT OF UNRELATED BUSINESS ACTIVITIES. ANY TAX BENEFITS ASSOCIATED WITH UNCERTAIN TAX POSITIONS THAT ARE IN EXCESS OF A REALIZATION THRESHOLD MUST BE RECORDED AS A LABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE FINANCIAL STATEMENTS, INCLUDING ANY ASSOCIATED INTEREST AND PENALTIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, AND THEREFORE, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO EXPOSURE TO INCOME TAXES ARISING FROM UNCERTAIN TAX POSITIONS. 0 TRAVEL STIPENDS AND AWARDS 21 10639 PASSER AND RHSTA AWARDS 6 6200 PART I, LINE 2 TRAVEL STIPENDS AND AWARDS ARE GRANTED TO CHEMICAL EDUCATORS AND STUDENTS. THE AWARD IS TREATED AS A REIMBURSEMENT IN TERMS OF SUBSTANTIATION OF PROPER USAGE, NO FUNDS ARE REMITTED TO THE RECIPIENT WITHOUT THEM FIRST SUBMITTING RECEIPTS TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE BOARD OF DIRECTORS, THE COUNCILORS AND ALTERNATE COUNCILORS, THE EDITOR OF THE JOURNAL OF CHEMICAL EDUCATION, THE DIRECTOR OF THE DIVISION OF CHEMICAL EDUCATION EXAMINATIONS INSTITUTE, THE CHAIR OF THE BOARD OF PUBLICATIONS, THE CHAIR OF THE BOARD OF TRUSTEES, AND THE CHAIR OF THE DIVISION PROGRAM COMMITTEE. THE EDITOR OF THE JOURNAL OF CHEMICAL EDUCATION AND THE DIRECTOR OF THE EXAMINATIONS INSTITUTE SHALL BE NON-VOTING MEMBERS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL MANAGE THE AFFAIRS OF THE ORGANIZATION AND PERFORM ANY OTHER WORK DELEGATED TO IT BY THE ORGANIZATION. THE EXECUTIVE COMMITTEE SHALL APPOINT MEMBERS OF THE BOARD OF PUBLICATION OF THE JOURNAL OF CHEMICAL EDUCATION AND MEMBERS OF THE BOARD OF TRUSTEES OF THE EXAMINATIONS INSTITUTE AS SPECIFIED IN THE BYLAWS. FUNDS OF THE DIVISION SHALL NOT BE SPENT NOR EXPENSE INCURRED BY ANY OFFICER OR COMMITTEE UNLESS THE MONEY IS APPROPRIATED OR EXPENSE AUTHORIZED IN ADVANCE BY THE EXECUTIVE COMMITTEE. A PROPOSED AMENDMENT OF THE BYLAWS MUST FIRST BE SUBMITTED IN WRITING TO THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE THREE CLASSES OF MEMBERS, THE FIRST CONSISTING OF MEMBERS OF THE AMERICAN CHEMICAL SOCIETY (MEMBERS), THE SECOND CONSISTING OF AFFILIATE MEMBERS OF SAID SOCIETY (SOCIETY AFFILIATES), AND THE THIRD CONSISTING OF PERSONS WHO ARE NOT MEMBERS OR AFFILIATES OF THE SOCIETY (AFFILIATES). MEMBERS AND SOCIETY AFFILIATES HAVE THE RIGHT TO VOTE ON THE MANAGEMENT OF THE AFFAIRS OF THE ORGANIZATION, EXCEPT THAT SOCIETY AFFILIATES MAY NOT; VOTE FOR OR HOLD ELECTIVE POSITIONS FOR THE ORGANIZATION, SERVE AS A VOTING MEMBER OF THE EXECUTIVE COMMITTEE, OR VOTE ON THE ARTICLES OF INCORPORATION OR BYLAWS. THOSE WHO ARE AFFILIATES SHALL HAVE ALL PRIVILEGES OF MEMBERSHIP IN THE ORGANIZATION, EXCEPT THAT THEY MAY NOT; BE OFFICERS, HOLD ELECTIVE POSITIONS, VOTE ON ARTICLES OF INCORPORATION OR BYLAWS, SERVE AS A MEMBER OF THE EXECUTIVE COMMITTEE, VOTE FOR COUNCILORS OR ALTERNATE COUNCILORS, SERVE ON THE BOARD OF PUBLICATION OF THE JOURNAL OF CHEMICAL EDUCATION, SERVE ON THE BOARD OF TRUSTEES OF EXAMINATIONS INSTITUTE, OR HAVE THE PRIVILEGE OF SERVING AS TEMPORARY SUBSTITUTE COUNCILORS TO REPRESENT THE ORGANIZATION AT COUNCIL MEETINGS OF THE AMERICAN CHEMICAL SOCIETY. AFFILIATES MAY VOTE IN THE ORGANIZATION'S ELECTIONS FOR ALL OFFICES EXCEPT COUNCILOR AND ALTERNATE COUNCILOR. SUCH AFFILIATES SHALL NEITHER BE NOR REPRESENT THEMSELVES AS MEMBERS OF THE ORGANIZATION OR THE AMERICAN CHEMICAL SOCIETY. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS AND AFFILIATES HAVE THE RIGHT TO ELECT THE VOTING MEMBERS OF THE BOARD OF DIRECTORS, EXCEPT AFFILIATES MAY NOT VOTE FOR COUNCILOR OR ALTERNATE COUNCILOR. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BYLAWS MAY BE MADE BY A TWO-THIRDS VOTE OF THE MEMBERS VOTING PROVIDED THAT ONE MONTH'S NOTICE OF THE PROPOSED AMENDMENT OR AMENDMENTS HAS BEEN GIVEN. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. A COPY OF THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER BEFORE IT IS FILED WITH THE IRS. THE BOARD DOES NOT REVIEW THE 990 BEFORE OR AFTER IT IS FILED AS PART OF ITS BOARD ACTIVITIES. HOWEVER, IT IS REVIEWED BY THE TREASURER. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL VOTING BOARD MEMBERS. THE BOARD AS A WHOLE MAKES THE FINAL DETERMINATION AS TO WHETHER OR NOT A CONFLICT EXISTS. AS PART OF THE POLICY, BOARD MEMBERS ARE REQUIRED TO SELF-REPORT ANY CONFLICTS OR POTENTIAL CONFLICTS AS THEY ARISE. IF A CONFLICT DOES ARISE THE INDIVIDUAL IN CONFLICT DOES NOT PARTICIPATE IN ANY VOTE RELATED TO THE MATTER IN CONFLICT. DEPENDING ON THE LEVEL OF THE CONFLICT, THE INDIVIDUAL MAY ALSO RECUSE THEM-SELF FROM ANY DISCUSSION OR DELIBERATION ON THE ITEM IN CONFLICT. CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED IN WRITING. ALL CONFLICT OF INTEREST FORMS ARE PREPARED AND REVIEWED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART IX, LINE 11G STIPENDS: PROGRAM SERVICE EXPENSES 115,040. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 115,040. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 110,871. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 110,871. PAGE 12, PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM LAST YEAR.