Life Office Management Association in Atlanta, Georgia (GA)

Life Office Management Association
Employer Identification Number (EIN)	581358009
Name of Organization	Life Office Management Association
Address	2300 Windy Ridge Parkway No 600, Atlanta, GA 30339-5665
Activities	Other matters
Subsection	Business League
Ruling Date	05/1979
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2008
Assets	$10,000,000 to $49,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$27,378,981
Amount of Income	$30,240,792
Form 990 Revenue Amount	$22,984,877
National Taxonomy of Exempt Entities (NTEE)	Mutual/Membership Benefit Organizations, Other: Professional Societies, Associations

Non-representatives - add comments:

Amount of income in 2008: $30,240,792

Life Office Management Association:	$30,240,792
Other organizations performing similar types of work:	$4,975,362

Assets in 2008: $27,378,981

Life Office Management Association:	$27,378,981
Other organizations performing similar types of work:	$4,023,139

Expenses in 2007: $23,132,231

Life Office Management Association:	$23,132,231
Other organizations performing similar types of work:	$3,682,574

Income to expenses ratio in 2007: 1.0

Life Office Management Association:	1.0
Other organizations performing similar types of work:	1.1

Number of employees in 2007: 137

This organization:	137
Other organizations performing similar types of work:	15

Employees paid over $50,000 in 2007: 5.8%

This organization:	5.8%
Other organizations performing similar types of work:	1.6%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Income-Producing Activities for 2007

	2001	2002	2003	2004	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$23,208,350	$24,528,502	$24,197,833	$22,695,479	$21,791,273	$22,667,151
Contributions, gifts, grants, and similar amounts received	$0	$0	$0	$0	$0	$0
Contributions to donor advised funds					$0	$0
Direct public support	$0	$0	$0	$0	$0	$0
Indirect public support	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$17,497,743	$18,552,269	$18,029,594	$14,254,774	$15,113,990	$16,024,508
Membership dues and assessments	$3,560,025	$3,758,428	$4,159,876	$3,891,514	$4,284,294	$4,347,126
Interest on savings and temporary cash investments	$0	$0	$0	$0	$0	$0
Dividends and interest from securities	$1,153,768	$1,049,378	$956,144	$860,588	$890,851	$1,014,625
Net rental income or (loss)	$133,532	$-60,590	$133,532	$133,532	$0	$0
Gross rents	$133,532	$135,291	$133,532	$133,532	$0	$0
Less: rental expenses	$0	$195,881	$0	$0	$0	$0
Other investment income	$-63,433	$150,914	$107,597	$10,741	$0	$0
Gain or (loss) from sales of assets other than inventory	$4,825	$100	$500	$0	$0	$30,620
Gross amount from sales of assets other than inventory	$12,800	$100	$500	$0	$0	$7,000,000
Less: cost or other basis and sales expenses	$7,975	$0	$0	$0	$0	$6,969,380
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0	$0
Other revenue	$921,890	$1,078,003	$810,590	$3,544,330	$1,502,138	$1,250,272
Total expenses	$21,930,423	$22,904,795	$23,678,105	$24,024,884	$21,265,112	$23,132,231
Program services	$0	$0	$0	$0	$0	$0
Management and general	$0	$0	$0	$0	$0	$0
Fundraising	$0	$0	$0	$0	$0	$0
Payments to affiliates	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$17,966,369	$19,947,951	$20,486,039	$18,285,701	$20,065,077	$19,940,077
Excess or (deficit) for the year	$1,277,927	$1,623,707	$519,728	$-1,329,405	$526,161	$-465,080
Net assets or fund balances at beginning of year	$16,212,048	$17,966,369	$19,947,951	$20,486,039	$19,574,552	$20,065,077
Other changes in net assets or fund balances	$476,394	$357,875	$18,360	$-870,933	$-35,636	$340,080

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$23,132,231	$0	$0	$0
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$1,593,627	$0	$0	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$8,342,658	$0	$0	$0
Pension plan contributions not included above	$1,953,164	$0	$0	$0
Employee benefits not included above	$1,232,046	$0	$0	$0
Payroll taxes	$649,821	$0	$0	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$48,500	$0	$0	$0
Legal fees	$135,499	$0	$0	$0
Supplies	$0	$0	$0	$0
Telephone	$0	$0	$0	$0
Postage and shipping	$505,533	$0	$0	$0
Occupancy	$1,007,712	$0	$0	$0
Equipment rental and maintenance	$0	$0	$0	$0
Printing and publications	$460,461	$0	$0	$0
Travel	$802,017	$0	$0	$0
Conferences, conventions, and meetings	$2,434,492	$0	$0	$0
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$330,970	$0	$0	$0
Other expenses not covered above	$3,635,731	$0	$0	$0

	2001	2002	2003	2004	2006	2007
Balance Sheets
Total assets	$26,605,070	$29,312,864	$29,590,087	$28,666,529	$27,373,789	$29,405,167
Cash - non-interest-bearing	$2,141,001	$3,689,725	$2,105,157	$1,922,427	$5,730,923	$3,711,516
Savings and temporary cash investments	$0	$0	$0	$0	$0	$0
Accounts receivable less allowance for doubtful accounts	$1,477,563	$2,005,331	$2,347,349	$4,387,250	$4,684,650	$4,716,308
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$1,801	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)					$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$1,625	$0	$0	$0	$0	$0
Inventories for sale or use	$1,371,599	$1,489,658	$1,437,981	$1,619,511	$834,457	$857,480
Prepaid expenses and deferred charges	$85,033	$208,624	$200,093	$144,656	$163,822	$209,031
Investments - publicly-traded securities					$13,381,413	$16,157,777
Investments - other securities	$17,115,898	$18,073,531	$20,072,574	$17,508,819	$1,892,634	$3,156,542
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0
Investments - other	$1,219,837	$1,581,596	$1,915,292	$2,355,320	$0	$0
Land, buildings, and equipment less accumulated depreciation	$2,806,385	$2,011,636	$1,509,079	$728,496	$685,890	$596,513
Other assets, including program-related investments	$386,129	$250,962	$2,562	$50	$0	$0
Total liabilities	$8,638,701	$9,364,913	$9,104,048	$10,380,828	$7,308,712	$9,465,090
Accounts payable and accrued expenses	$8,041,737	$8,503,206	$8,796,092	$10,102,800	$6,665,779	$8,778,481
Grants payable	$0	$0	$0	$0	$0	$0
Deferred revenue	$596,964	$861,707	$307,956	$278,028	$642,933	$686,609
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$0	$0	$0	$0	$0	$0
Other liabilities	$0	$0	$0	$0	$0	$0
Total liabilities and net assets/fund balances	$26,605,070	$29,312,864	$29,590,087	$28,666,529	$27,373,789	$29,405,167
Total net assets or fund balances	$17,966,369	$19,947,951	$20,486,039	$18,285,701	$20,065,077	$19,940,077

	2001	2002	2003	2004	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$23,208,350	$24,528,502	$24,197,833	$22,695,479	$21,791,273	$22,667,151
Total revenue, gains, and other support per audited financial statements	$23,684,744	$24,886,377	$24,216,193	$21,824,546	$21,755,637	$23,067,641
Other expenses	$476,394	$458,023	$18,360	$-870,933	$-35,636	$400,490
Net unrealized gains on investments	$476,394	$458,023	$-611,606	$-483,685	$-35,636	$340,080
Donated services and use of facilities	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0
Other	$0	$0	$629,966	$-387,248	$0	$60,410
Other revenue	$0	$100,148	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0
Other	$0	$100,148	$0	$0	$0	$0

	2001	2002	2003	2004	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$21,930,423	$22,904,795	$23,678,105	$24,024,884	$21,265,112	$23,132,231
Total expenses and losses per audited financial statements	$21,930,423	$22,904,795	$23,678,105	$24,024,884	$21,265,112	$23,192,641
Other revenue	$0	$0	$0	$0	$0	$60,410
Donated services and use of facilities	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$60,410
Other expenses	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
40	$472,902	$9,000	$56,835
40	$194,032	$6,979	$2,098
40	$154,419	$5,887	$1,949
40	$152,252	$6,084	$9,506
40	$130,246	$5,203	$1,106
40	$107,513	$4,098	$3,158
40	$143,678	$5,741	$3,098
40	$113,187	$4,521	$135

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	1
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?	No
Did the organization make only in-house lobbying expenditures of $2,000 or less?	Yes
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?	No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	137

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$2,958,072		$1,388,813	$18,320,266
Program service revenue
Program service revenue 1	000000	$0	00	$0	$6,079,298
Program service revenue 2	Exploited exempt activities	$2,339,591	00	$0	$2,691,441
Program service revenue 3	000000	$0	00	$0	$4,071,794
Program service revenue 4	000000	$0	Section 501(c)(3), (4), (5), or (6) organization - Qualified convention and trade show activity income (section 513(d)(3))	$385,294	$0
Program service revenue 5	Exploited exempt activities	$131,840	00	$0	$325,250
		$0		$0	$6,079,298
	Exploited exempt activities	$2,339,591		$0	$2,691,441
		$0		$0	$4,071,794
		$0		$0	$325,250
	Exploited exempt activities	$131,840		$0	$0
		$0	7	$385,294	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$4,347,126
Interest on savings and temporary cash investments	000000	$0	00	$0	$0
Dividends and interest from securities	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$1,014,625	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$30,620
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	Advertising and related services	$486,641	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$-11,106	$774,737

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is

	2000	2001	2002	2003	2005	2006
Support Schedule
Total	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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Number of organizations performing similar types of work

Alabama	1
California	7
District of Columbia	3
Florida	2
Georgia	2
Iowa	1
Illinois	6
Indiana	1
Kentucky	1
Massachusetts	3
Michigan	1
Minnesota	3
Missouri	2
Mississippi	1

Montana	2
North Carolina	4
New Jersey	2
New Mexico	1
Nevada	1
New York	3
Ohio	3
Oklahoma	1
Oregon	1
Pennsylvania	2
Rhode Island	3
Texas	3
Virginia	4
Washington	1

Total

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