American Society Of Civil Engineers, Boston Society Of Ce Section The En in Boston, Massachusetts (MA)

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American Society Of Civil Engineers, Boston Society Of Ce Section The En
Employer Identification Number (EIN)042103915
Name of OrganizationAmerican Society Of Civil Engineers
Secondary NameBoston Society Of Ce Section The En
In Care of NamePeter Shavalay
AddressOne Walnut Street, Boston, MA 02108-3616
ActivitiesAdvertising, Other school related activities, Foreign organization
SubsectionEducational Organization, Scientific Organization
Ruling Date03/1975
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,970,465
Amount of Income$1,324,229
Form 990 Revenue Amount$729,385
National Taxonomy of Exempt Entities (NTEE)Science and Technology Research Institutes, Services: Engineering


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Amount of income in 2014: $1,324,229 (it was $605,894 in 2013)
American Society Of Civil Engineers, Boston Society Of Ce Section The En: 

 $1,324,229
Other organizations performing similar types of work: 

 $106,122

Assets in 2014: $1,970,465 (it was $1,839,786 in 2013)
This organization: 

 $1,970,465
Other organizations performing similar types of work: 

 $239,969

Expenses in 2013: $680,437
American Society Of Civil Engineers, Boston Society Of Ce Section The En: 

 $680,437
Other organizations performing similar types of work: 

 $58,232

Income to expenses ratio in 2013: 1.9
American Society Of Civil Engineers, Boston Society Of Ce Section The En: 

 1.9
Other organizations performing similar types of work: 

 1.2

Grants share in income in 2013: 9.0%
American Society Of Civil Engineers, Boston Society Of Ce Section The En: 

 9.0%
Other organizations performing similar types of work: 

 5.1%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?NoNo
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesYes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10961023
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return00
Did the organization file all required federal employment tax returns?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization12
Statement of Revenue
201120122013
Total revenue$636,365$595,187$605,894
Contributions, Gifts, Grants and Other Similar Amounts$9,900$13,018$54,492
Program Service Revenue$469,844$539,271$449,998
Professional and Management Development Training $247,282$174,923
Professional and Management Development Training $169,909$149,945
Professional and Management Development Training $90,817$111,635
Professional and Management Development Training $27,827$12,748
611600$3,436$747
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$61,315$57,321$58,105
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$1,431$1,234$1,322
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$93,389$-16,751$39,156
Gross amount from sales of assets other than inventory (Securities / Other)$934,587 / $0$479,332 / $0$549,905 / $0
Less: cost or other basis and sales expenses (Securities / Other)$841,198 / $0$496,083 / $0$510,749 / $0
Gain or (loss) (Securities / Other)$93,389 / $0$-16,751 / $0$39,156 / $0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$-30
Gross sales of inventory, less returns and allowances$0$0$460
Less: cost of goods sold$0$0$490
Miscellaneous Revenue$486$1,094$2,851
900099$1,094$2,851
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$604,517$721,765$680,437
Grants and other assistance to domestic organizations and domestic governments$8,000$18,650
Grants and other assistance to domestic individuals$27,972$22,214
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$0$0$0
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$0$0$0
Fees for services (non-employees)
Management$62,080$41,577
Legal$0$0
Accounting$22,000$19,000
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$16,042$15,228
Other$0$0
Advertising and promotion$46,750$46,168
Office expenses$6,446$7,004
Information technology$5,292$2,882
Royalties$0$0
Occupancy$271$263
Travel$0$280
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$521,159$497,179
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$0$0
Insurance$0$0
Other expenses$-3,552$265
Other expenses$6,730$7,005
Other expenses$2,336$1,099
Other expenses$203$666
Other expenses$36$957
Balance Sheet
201120122013
Total assets$2,042,793$1,820,317$1,839,786
Cash - non-interest-bearing$77,421$66,024
Savings and temporary cash investments$10,664$10,675
Pledges and grants receivable, net$0$0
Accounts receivable, net$27,688$13,345
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$3,240$3,240
Prepaid expenses and deferred charges$7,007$3,500
Land, buildings, and equipment: cost or other basis$0$0
Investments - publicly traded securities$0$0
Investments - other securities$1,694,297$1,743,002
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$133,919$128,417$140,746
Accounts payable and accrued expenses$50,599$50,493
Grants payable$0$0
Deferred revenue$77,818$90,253
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$1,908,874$1,691,900$1,699,040
Unrestricted net assets$1,151,863$1,117,028
Temporarily restricted net assets$497,037$539,012
Permanently restricted net assets$43,000$43,000
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$2,428,079
Subtotal$2,461,226
Gifts, grants, contributions, and membership fees received$426,886
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$2,034,340
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$33,147
Amounts received from disqualified persons$33,147
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$2,846,663
Public support$2,461,226
Subtotal$360,399
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$360,399
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$21,093
Other income$3,945
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$40,541$0$40,541
Gross receipts or sales less returns and allowances$20,019$0$0
Cost of goods sold$0$0$0
Gross profit$200,191$0$20,019
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$20,522$0$20,522
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$19,518
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$19,518
Unrelated business taxable income$20,023
Unrelated business taxable income before net operating loss deduction$21,023
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$21,023
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1American Society Of Civil Engineers, Boston Society Of Ce Section The EnOne Walnut Street, Boston, MA 02108-3616MA1975-03$1,324,229
2Society Of Plastics Engineers, 25 South Texas Section14518 Farrawood Dr, Cypress, TX 77429-5349TX1945-04$400,116
3Society Of Plastics Engineers, 28 Thermoset Division3234 Playbird Rd, Sheboygan, WI 53083-1939WI1945-04$130,215
4Society Of American Military Engineers, S A M E San Francisco Post3260 Blume Dr Ste 500, Richmond, CA 94806-5715CA1958-08$64,408
5Society Of American Military Engineers, S A M E Seattle PostPO BOX 4067, Seattle, WA 98194-0067WA1954-11$58,354
6Society Of Plastics Engineers343 Forestwood Drive, Gibsonia, PA 15044PA1945-05$30,793
7Society Of Plastics Engineers, 19 Southern California Section1102 Seneca Pl, Diamond Bar, CA 91765-4369CA1945-05$29,156
8Society Of Plastics Engineers, 12 Northwestern Pennsylvania Sectio3030 W 25th St, Erie, PA 16506-2328PA$24,425
9Society Of Plastics Engineers, 14 New York Section1156 E 165th St, Bronx, NY 10459-2613NY1945-05$23,169
10Society Of Plastics Engineers, Susquehanna Section Of Spe825 Old Trail Road, Etters, PA 17319-9392PA1971-06$21,072
11Society Of Plastic Engineers Inc Injection Molding Division329 Ballard Avenue, Rochester, NY 14626NY1945-05$18,286
12Society Of Plastic Engineers (Western Michigan Section)2267 Black Lake Ave, Holland, MI 49424MI1945-03$7,090
13Society Of Plastics Engineers5601 W Saint Joseph Rd, Evansville, IN 47720-7867IN1945-05$6,347
14Society Of Plastic Engineers Inc Rochester Section329 Ballard Avenue, Rochester, NY 14626NY1945-05$6,340
15Society Of Plastics Engineers5580 Long Walk Drive, Kernersville, NC 27284NC1945-05$0
16Society Of Plastics Engineers767 Sunpark Dr, Fenton, MO 63026MO1945-05$0
17Society Of Plastics Engineers15665 S Keeler Street, Olathe, KS 66062KS1945-04$0
18Society Of Plastics Engineers3192 Lynwood Drive, Atlanta, GA 30319GA1945-05$0
19Society Of Plastics Engineers30 Seiwell Lane, Bloomsburg, PA 17815PA1945-05$0
20Society Of Plastics Engineers, Medical Plastics Division3 Larch Road, Acton, MA 01720MA1945-05$0
Number of organizations performing similar types of work
California2
Connecticut1
District of Columbia1
Georgia1
Indiana2
Kansas1
Kentucky1
Massachusetts2
Maryland1
Michigan2
Minnesota2
Missouri1
Mississippi1
North Carolina1
New Jersey1
New York5
Ohio3
Pennsylvania4
Texas3
Virginia4
Washington1
Wisconsin1
Total41
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralAmerican Society Of Civil Engineers1801 Alexander Bell Drive, Reston, VA 20191-5467VA1975-03$53,768,097
SubordinateAmerican Society Of Civil Engineers, Group Return1801 Alexander Bell Dr, Reston, VA 20191-5467VA1975-12$4,520,988
SubordinateAmerican Society Of Civil Engineers, Boston Society Of Ce Section The EnOne Walnut Street, Boston, MA 02108-3616MA1975-03$1,324,229
SubordinateAmerican Society Of Civil Engineers, Florida SectionPO BOX 1372, Lake Worth, FL 33460-1372FL1975-03$731,014
SubordinateAmerican Society Of Civil Engineers, Texas Section1524 S Interstate 35, Austin, TX 78704-8931TX1975-03$707,326
SubordinateAmerican Society Of Civil Engineers, Arkansas Section2601 T P White Dr, Jacksonville, AR 72076-2559AR1975-03$302,117
SubordinateAmerican Society Of Civil Engineers, San Diego SectionPO BOX 1028, El Cajon, CA 92022-1028CA1975-03$285,640
SubordinateAmerican Society Of Civil Engineers, Louisiana Section1801 Alexander Bell Dr, Reston, VA 20191-5467VA1975-03$275,708
SubordinateAmerican Society Of Civil Engineers, Sacramento Section1801 Alexander Bell Dr, Reston, VA 20191-5467VA1975-03$266,201
SubordinateAmerican Society Of Civil Engineers, Fort Worth Branch1524 S Interstate 35, Austin, TX 78704-8931TX1975-03$259,919
SubordinateAmerican Society Of Civil Engineers, Arizona Section1801 Alexander Bell Drive, Reston, VA 20191-5467VA1975-03$237,078
SubordinateAmerican Society Of Civil Engineers, Dallas Branch1524 S Interstate 35, Austin, TX 78704-8931TX1975-03$220,416
SubordinateAmerican Society Of Civil Engineers, Los Angeles Section1405 Warner Ave B, Tustin, CA 92780-6437CA1975-03$218,578
SubordinateAmerican Society Of Civil Engineers, Illinois Section1801 Alexander Bell Dr, Reston, VA 20191-5467VA1975-03$214,672
SubordinateAmerican Society Of Civil Engineers, New Jersey Section1801 Alexander Bell Dr, Reston, VA 20191-5467VA1975-03$184,256
SubordinateAmerican Society Of Civil Engineers, American Society Of Civil Engineers Central Pennsylvania Section1801 Alexander Bell Dr, Reston, VA 20191VA1975-03$177,113
SubordinateAmerican Society Of Civil Engineers, Seattle Section1801 Alexander Bell Dr, Reston, VA 20191-5467VA1975-03$165,390
SubordinateAmerican Society Of Civil Engineers, San Francisco Section575 Market Street, San Francisco, CA 94105-2854CA1975-03$151,907
SubordinateAmerican Society Of Civil Engineers, Colorado Section1801 Alexander Bell Dr, Reston, VA 20191-5467VA1975-03$146,800
SubordinateAmerican Society Of Civil Engineers, Michigan Section215 N Walnut, Lansing, MI 48933-1155MI1975-03$145,844
Number of affiliated organizations
Arkansas1
California3
Florida1
Louisiana1
Massachusetts1
Michigan1
Tennessee1
Texas8
Virginia82
Total99

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