Civic Intelligence

American Association of University Professors

990 • Fiscal year 2013 • EIN 53-0196570

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 10, 2014

1133 19th Street NW No 20020036-3655

(202) 737-5900

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Down

$0

Down $4,182,653 (-100%) from 2012

Net Assets

Down

$0

Down $1,358,566 (-100%) from 2012

Liabilities

Down

$0

Down $2,824,087 (-100%) from 2012

Revenue

$0

No earlier filing loaded for comparison.

Expenses

Down

-$235,788

Down $6,638,638 (-104%) from 2012

Net Income

$235,788

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $4,229,073Liabilities 2010: $3,324,801Net Assets 2010: $904,2722010Assets 2011: $4,119,898Liabilities 2011: $3,362,759Net Assets 2011: $757,1392011Assets 2012: $4,182,653Liabilities 2012: $2,824,087Net Assets 2012: $1,358,5662012Assets 2013: $0Liabilities 2013: $0Net Assets 2013: $02013

Highlighted filing

2013

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $6,474,1982010Revenue 2011: $6,783,061Expenses 2011: $6,747,833Net Income 2011: $35,2282011Expenses 2012: $6,402,8502012Revenue 2013: $0Expenses 2013: -$235,788Net Income 2013: $235,7882013

Highlighted filing

2013

Revenue$0
Expenses-$235,788
Net Income$235,788
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 10, 2014
Return Version
2013v3.0
Gross Receipts
$0
Mission and Program Overview

Mission

The american association of university professors facilitates a more effective cooperation among teachers and research scholars in universities and colleges, and in professional schools of similar grade, for the promotion of the interests of higher education and research, and in general to increase the usefulness and advance the standards, ideals and welfare of the profession.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,903,066$0▼ $1,903,066
Investments in Publicly Traded Securities$1,726,261$0▼ $1,726,261
Land, Buildings, and Equipment, Net$368,337$0▼ $368,337
Savings and Temporary Cash Investments$176,963$0▼ $176,963
Prepaid Expenses and Deferred Charges$8,026$0▼ $8,026
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,182,653$0▼ $4,182,653
Other Assets Total-$0-
Liabilities
Other Liabilities$2,169,916$0▼ $2,169,916
Deferred Revenue$616,546$0▼ $616,546
Accounts Payable and Accrued Expenses$37,625$0▼ $37,625
Total Liabilities$2,824,087$0▼ $2,824,087
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,089,468$0▼ $1,089,468
Unrestricted Net Assets$269,098$0▼ $269,098
Total Net Assets Fund Balance$1,358,566$0▼ $1,358,566
Total Liabilities and Net Assets / Fund Balance$4,182,653$0▼ $4,182,653

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$1,089,468--$1,089,468-
2012$1,010,601$5,699▲ $78,772$-5,604$1,089,468
2011$1,022,124$9,803▼ $12,372$-8,954$1,010,601
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rudy FichtenbaumPresident
Michele GanonSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$235,788

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Other Expenses$-235,788

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses-$-235,788-$-235,788
Total Functional Expenses$0$-235,788$0$-235,788

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$-235,788
Total Expenses per Audited Statements$-235,788
Total Expenses per Form 990$-235,788
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

The american association of university professors (ein: 53-0196570, the "predecessor 501(c)(3) organization") restructured into three not-for-profit organizations exempt under internal revenue code sections 501(c)(3), 501(c)(5) and 501(c)(6). The predecessor 501(c)(3) organization was dissolved effective december 31, 2013.

Form 990, Part VI, Section B, Line 11

The draft irs form 990 was provided to the president and secretary/treasurer for review and comment prior to filing.

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

Members of council and council-delegated committees are required to sign an annual conflict of interest statement.

Form 990, Part VI, Section B, Line 15

No employees during 2013.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements of the predecessor 501(c)(3) organization are available to the public upon request.

Filing and Contact Details

Filer

EIN
53-0196570
Phone
2027375900

Signing Officer

Name
Michele Ganon
Title
Secretary / Treasurer
Phone
2027375900
Signed
2014-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Ganon
Formed
1915
Legal Domicile
Dc
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Preparer
Scott E Hallberg
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The american association of university professors restructured into three not-for-profit organizations exempt under internal revenue code sections 501(c)(3), 501(c)(5) and 501(c)(6). The american association of university professors ("aaup predecessor 501(c)(3) organization") was dissolved effective december 31, 2013.

FORM 990, PART XI, LINE 9:

Transfer of net assets -1,594,354.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Management has evaluated the income tax positions taken and concluded that as of december 31, 2013 there are no uncertain positions taken or expected to be taken that would require accrual of a liability in the financial statements.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED THE INCOME TAX POSITIONS TAKEN AND CONCLUDED THAT AS OF DECEMBER 31, 2013 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE ACCRUAL OF A LIABILITY IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0-235788
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt00
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0-235788
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0TOTAL ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1TOTAL LIABILITIES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2TOTAL NET ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine10AAUP FOUNDATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine11AAUP FOUNDATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine12AAUP FOUNDATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02013-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12013-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22013-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0800320933
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1800320933
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2800320933
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt04182653
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt12588299
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt21594354
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine101133 19TH STREET NW 200
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine111133 19TH STREET NW 200
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine121133 19TH STREET NW 200
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City0WASHINGTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City1WASHINGTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City2WASHINGTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State0DC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State1DC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State2DC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode020036
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode120036
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode220036
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: RUDY FICHTENBAUM
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1PERSON(S) INVOLVED: MICHELE GANON
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2EXPLANATION OF INVOLVEMENT: MR. FICHTENBAUM BECAME THE PRESIDENT OF THE NEWLY ORGANIZED 501(C)(6) ORGANIZATION AND A DIRECTOR OF THE NEWLY ORGANIZED 501(C)(3) ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt3EXPLANATION OF INVOLVEMENT: MS. GANON BECAME THE SECRETARY/TREASURER OF THE NEWLY ORGANIZED 501(C)(6) ORGANIZATION AS WELL AS THE NEWLY ORGANIZED 501(C)(3) ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc3PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE AMERICAN ASSOCIATION OF UNIVERSITY PROFESSORS RESTRUCTURED INTO THREE NOT-FOR-PROFIT ORGANIZATIONS EXEMPT UNDER INTERNAL REVENUE CODE SECTIONS 501(C)(3), 501(C)(5) AND 501(C)(6). THE AMERICAN ASSOCIATION OF UNIVERSITY PROFESSORS ("AAUP PREDECESSOR 501(C)(3) ORGANIZATION") WAS DISSOLVED EFFECTIVE DECEMBER 31, 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AMERICAN ASSOCIATION OF UNIVERSITY PROFESSORS (EIN: 53-0196570, THE "PREDECESSOR 501(C)(3) ORGANIZATION") RESTRUCTURED INTO THREE NOT-FOR-PROFIT ORGANIZATIONS EXEMPT UNDER INTERNAL REVENUE CODE SECTIONS 501(C)(3), 501(C)(5) AND 501(C)(6). THE PREDECESSOR 501(C)(3) ORGANIZATION WAS DISSOLVED EFFECTIVE DECEMBER 31, 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DRAFT IRS FORM 990 WAS PROVIDED TO THE PRESIDENT AND SECRETARY/TREASURER FOR REVIEW AND COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS OF COUNCIL AND COUNCIL-DELEGATED COMMITTEES ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO EMPLOYEES DURING 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF THE PREDECESSOR 501(C)(3) ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRANSFER OF NET ASSETS -1,594,354.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01089468
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt04182653
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt04182653
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0-235788
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0-235788
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02824087
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt02824087
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01358566
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04182653
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0269098
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101133 19TH STREET NW NO 200
IRS990/USAddress/City0WASHINGTON
IRS990/USAddress/State0DC
IRS990/USAddress/ZIPCode0200363655
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.AAUP.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE GANON

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