Civic Intelligence

The American Phytopathological Society

EIN 15-0619279 • 501(c)3 • St Paul, MN

Profile

The american phytopathological society (aps) is the premier society dedicated to high-quality, innovative plant pathology research.

3285 Northwood Circle 100St Paul, MN 55121

www.apsnet.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.16x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.59x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

31st percentile

-1.4%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

58th percentile

$209,234

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

64th percentile

9.0%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-5.8%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$17,728,532

Up $1,454,514 (+8.9%) from 2022

Liabilities

Up

$3,155,117

Up $565,697 (+22%) from 2022

Net Assets

Up

$14,573,415

Up $888,817 (+6.5%) from 2022

Operations
Liabilities / Revenue72nd percentileNet Margin31st percentile

Revenue

Down

$5,360,177

Down $455,269 (-7.8%) from 2022

Expenses

Up

$5,397,749

Up $742,842 (+16%) from 2022

Net Income

Down

-$37,572

Down $1,198,111 (-103%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2011: $9,433,343Liabilities 2011: $4,533,297Net Assets 2011: $4,900,0462011Assets 2012: $9,815,290Liabilities 2012: $5,958,527Net Assets 2012: $3,856,7632012Assets 2013: $10,798,605Liabilities 2013: $5,256,083Net Assets 2013: $5,542,5222013Assets 2014: $12,286,804Liabilities 2014: $5,757,580Net Assets 2014: $6,529,2242014Assets 2015: $12,301,525Liabilities 2015: $4,759,943Net Assets 2015: $7,541,5822015Assets 2016: $12,269,467Liabilities 2016: $5,796,199Net Assets 2016: $6,473,2682016Assets 2017: $12,896,160Liabilities 2017: $5,253,708Net Assets 2017: $7,642,4522017Assets 2018: $14,420,993Liabilities 2018: $5,429,474Net Assets 2018: $8,991,5192018Assets 2019: $13,048,512Liabilities 2019: $2,940,950Net Assets 2019: $10,107,5622019Assets 2020: $13,118,227Liabilities 2020: $2,184,751Net Assets 2020: $10,933,4762020Assets 2021: $17,316,592Liabilities 2021: $2,485,934Net Assets 2021: $14,830,6582021Assets 2022: $16,274,018Liabilities 2022: $2,589,420Net Assets 2022: $13,684,5982022Assets 2023: $17,728,532Liabilities 2023: $3,155,117Net Assets 2023: $14,573,4152023

Highlighted filing

2023

Assets$17,728,532
Liabilities$3,155,117
Net Assets$14,573,415
Open 2023 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $4,656,2682011Revenue 2012: $5,050,393Expenses 2012: $4,514,143Net Income 2012: $536,2502012Expenses 2013: $4,476,2822013Revenue 2014: $4,736,669Expenses 2014: $4,231,483Net Income 2014: $505,1862014Revenue 2015: $4,951,393Expenses 2015: $4,680,159Net Income 2015: $271,2342015Revenue 2016: $5,298,233Expenses 2016: $4,709,425Net Income 2016: $588,8082016Revenue 2017: $5,297,686Expenses 2017: $4,691,299Net Income 2017: $606,3872017Revenue 2018: $4,925,854Expenses 2018: $4,477,798Net Income 2018: $448,0562018Revenue 2019: $6,639,439Expenses 2019: $5,760,797Net Income 2019: $878,6422019Revenue 2020: $5,562,042Expenses 2020: $5,025,585Net Income 2020: $536,4572020Revenue 2021: $5,801,746Expenses 2021: $4,194,006Net Income 2021: $1,607,7402021Revenue 2022: $5,815,446Expenses 2022: $4,654,907Net Income 2022: $1,160,5392022Revenue 2023: $5,360,177Expenses 2023: $5,397,749Net Income 2023: -$37,5722023

Highlighted filing

2023

Revenue$5,360,177
Expenses$5,397,749
Net Income-$37,572
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$17,728,532
Liabilities
$3,155,117
Net assets
$14,573,415
Revenue
$5,360,177
Expenses
$5,397,749
Net income
-$37,572
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$17.7$3.16$14.6$5.36$5.40$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.3$2.59$13.7$5.82$4.65$1.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.3$2.49$14.8$5.80$4.19$1.61
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$2.18$10.9$5.56$5.03$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.0$2.94$10.1$6.64$5.76$0.88
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$5.43$8.99$4.93$4.48$0.45
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$5.25$7.64$5.30$4.69$0.61
2016Detailed filing. Detailed filing data is available for this year.$12.3$5.80$6.47$5.30$4.71$0.59
2015Detailed filing. Detailed filing data is available for this year.$12.3$4.76$7.54$4.95$4.68$0.27
2014Summary only. Only limited summary data is available for this year.$12.3$5.76$6.53$4.74$4.23$0.51
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$5.26$5.54$4.48
2012Summary only. Only limited summary data is available for this year.$9.82$5.96$3.86$5.05$4.51$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.43$4.53$4.90$4.66
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 9, 2018
Return Version
2016v3.0
Gross Receipts
$5,437,164
Mission and Program Overview

Mission

Discover, disseminate, and apply new knowledge of plant health worldwide to promote the development and adoption of economically and environmentally sustainable practices.

High-quality, innovative plant pathology research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,060,140$10,374,524▲ $1,314,384
Cash and Non-Interest-Bearing Accounts$1,335,772$1,203,617▼ $132,155
Accounts Receivable$234,706$494,697▲ $259,991
Prepaid Expenses and Deferred Charges$450,940$432,570▼ $18,370
Inventories for Sale or Use$939,730$213,526▼ $726,204
Land, Buildings, and Equipment, Net$248,179$177,226▼ $70,953
Total Assets$12,269,467$12,896,160▲ $626,693
Liabilities
Other Liabilities$3,416,440$2,720,529▼ $695,911
Deferred Revenue$1,990,928$1,954,958▼ $35,970
Accounts Payable and Accrued Expenses$388,831$578,221▲ $189,390
Total Liabilities$5,796,199$5,253,708▼ $542,491
Net Assets / Fund Balance
Unrestricted Net Assets$4,107,080$4,919,836▲ $812,756
Permanently Rstr Net Assets$1,586,883$1,669,417▲ $82,534
Temporarily Rstr Net Assets$779,305$1,053,199▲ $273,894
Total Net Assets Fund Balance$6,473,268$7,642,452▲ $1,169,184
Total Liabilities and Net Assets / Fund Balance$12,269,467$12,896,160▲ $626,693

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$103,081$697,353$800,434
Equipment$32,125$137,952$170,077
Land$42,020-$42,020

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$2,064,996$114,406▲ $229,723-$2,367,825
2015$2,136,864$30,172▼ $61,826-$2,064,996
2014$2,108,635$96,344▼ $21,978-$2,136,864
2013$2,075,625$24,524▲ $52,532-$2,108,635
2012$1,820,804$95,576▲ $191,845-$2,075,625
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy HopeExcutive VPPT$101,781$33,483$135,264
Kim DavisDirector of FinancePT$68,238$31,841$100,079

Board Members and Trustees

NameTitle
Sally MillerImmediate Past President
Timothy MurrayPresident
Mary PalmPresident-elect
Kira BowenVice President
Gary MunkvoldCouncilor at Large
Lindsey J Du ToitCouncilor at Large
Jay PscheidtDivisional Councilor
David M GadouryInternal Communications of
Niklaus GrunwaldPublications Councilor
Paul VincelliSenior Councilor at Large
Steven SlackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$204,330
Program Service Revenue
$4,241,651
Investment Income
$186,224
Other Revenue
$665,481
All Other Contributions
$204,330
Change in Net Assets
$606,387

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,437,164
Revenue Not Reported on Financial Statements
$-139,478
Revenue Not Reported on Form 990
$915,578
Other Revenue Adjustments
$-139,478
Total Revenue per Audited Statements
$6,352,742
Total Revenue per Form 990
$5,297,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,560,744
Salaries, Compensation, and Employee Benefits$2,079,364
Grants and Similar Amounts Paid$51,191
Total Fundraising Expense$2,564
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,117,240$202,117-$1,319,357
Conferences and Meetings$620,808$325-$621,133
Office Expenses$303,078$112,638$277$415,993
Fees for Services Other$267,550$91,572-$359,122
Other Employee Benefits$203,431$145,048-$348,479
Current Officers, Directors, Trustees, and Key Employees-$237,980-$237,980
Payroll Taxes$87,147$86,401-$173,548
Occupancy$12,996$100,974-$113,970
Information Technology$202$98,585-$98,787
Travel$87,188$11,444-$98,632
Advertising$70,967-$2,287$73,254
Depreciation Depletion-$70,953-$70,953
Royalties$68,732--$68,732
Grants to Domestic Individuals$41,691--$41,691
Fees for Service Investment Mgmnt Fees-$31,658-$31,658
Fees for Services Accounting-$26,370-$26,370
Insurance-$20,156-$20,156
Foreign Grants$9,500--$9,500
Fees for Services Legal-$6,270-$6,270
Other Expenses$18,407$-59,812$0$-41,405
Total Functional Expenses$3,503,995$1,184,740$2,564$4,691,299

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,849,391
Expenses per Audited Statements$4,691,299
Total Expenses per Form 990$4,691,299
Expenses Not Reported on Form 990$158,092
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unfunded Pension Plan Liability$2,392,621
Funds Held for Others$327,908
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“The membership votes on the incoming board members.”

Form 990, Part VI, Section A, Line 7B

“Major decisions impacting the organizational structure need to be approved by the members.”

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by the treasurer of the organization. Once the treasurer's review is complete, the 990 is emailed to each voting member for their review. The 990 is also placed on the internal board website for review.”

Form 990, Part VI, Section B, Line 12C

“Each year, the board members discuss the conflict of interest policy prior to signing the conflict of interest form.”

Form 990, Part VI, Section B, Line 15

“Compensation is determined jointly with aacc international, inc. (aacc) an unrelated charitable organization. Technically, all staff are employed by aacc. An outside consultant, utilizing a variety of surveys, provides range recommendations to the board who then approves compensation.”

Form 990, Part VI, Section C, Line 19

“The organization has their bylaws, strategic plan and other information available on their website. The conflict of interest and financial statements are not available on their website but would be available upon request.”

Filing and Contact Details

Filer

Filer Name
The American Phytopathological Society
EIN
15-0619279
Phone
6514547250
Address
3340 PILOT KNOB ROAD, ST PAUL, MN 55121

Signing Officer

Name
Amy Hope
Title
Executive VP
Phone
6514547250
Signed
2018-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Hope
Formed
1908
Legal Domicile
Dc
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
500

Preparer

Firm
Redpath and Company Ltd
Address
4810 WHITE BEAR PARKWAY, WHITE BEAR LAKE, MN 55110
Preparer
Ashley C Rehn CPA
Phone
6514267000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in unfunded pension plan liability 511,428. Inventory loss -18,614.”

Form 990, Parts VII and IX

“Relationship with unrelated charitable organizations: the american phytopathogical society (aps) has a relationship with aacc international, inc. (aacc). Aacc is a charitable nonprofit corporation which is not considered to be a "related organization" as defined by irs instructions. Aps and aacc share staff and facilities. All shared staff are technically employed by aacc. Shared costs are allocated between the two organizations. Compensation information reported herein is aps's share. Aacc's share is reported on its form 990. Shared staff also provide management services to several other similar unrelated charitable nonprofit corporations. Costs are allocated to those organizations and reimbursements to aps are presented as reductions to the respective expense line items in part ix - functional expenses.”

Financial Statement Notes

PART V, LINE 4:

“Scholarships and similar assistance”

PART X, LINE 2:

“A tax expense or benefit from an uncertain income tax position (including tax-exempt status) may be recognized only when it is more likely than not that the position will be sustained upon examination by taxing authorities. Management believes the society has no uncertain income tax positions that would result in an accrual, expense or benefit under the more than likely standard.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cost of goods sold -139,478.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 139,478. Inventory allowance 18,614.”

Raw XML AppendixShowing 400 of 638 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3IMMEDIATE PAST PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt7COUNCILOR AT LARGE
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIVISIONAL COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SENIOR COUNCILOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXCUTIVE VP
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IRS990/MissionDesc0THE AMERICAN PHYTOPATHOLOGICAL SOCIETY (APS) IS THE PREMIER SOCIETY DEDICATED TO HIGH-QUALITY, INNOVATIVE PLANT PATHOLOGY RESEARCH.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0BOOKS ARE AVAILABLE TO MEMBERS AND NONMEMBERS INCLUDING LIBRARIES, INSTITUTIONS AND BUSINESSES.
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