Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 94-3123439 • 501(c)3 • Folsom, CA
Profile
Our organization supports education, outreach, and research in amateur astronomy. Our mission is to stimulate, coordinate, and generally promote the study of Solar System bodies and phenomena using methods and instrumentation commonly available to amateur astronomers worldwide.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
96th percentile
Higher net margin than 96% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Assets
Up$1,358,766
Up $83,636 (+6.6%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$1,358,766
Up $83,636 (+6.6%) from 2023
Revenue
Down$98,877
Down $748,234 (-88%) from 2023
Expenses
Up$35,362
Up $17,925 (+103%) from 2023
Net Income
Down$63,515
Down $766,159 (-92%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Our organization supports education, outreach, and research in amateur astronomy. Our mission is to stimulate, coordinate, and generally promote the study of Solar System bodies and phenomena using methods and instrumentation commonly available to amateur astronomers worldwide.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,264,413 | $1,331,713 | ▲ $67,300 |
| Investments in Publicly Traded Securities | $218,657 | $1,330,722 | ▲ $1,112,065 |
| Cap Stk Tr Prin Current Funds | $10,717 | $27,053 | ▲ $16,336 |
| Savings and Temporary Cash Investments | $1,045,756 | $22,157 | ▼ $1,023,599 |
| Cash and Non-Interest-Bearing Accounts | $8,816 | $4,896 | ▼ $3,920 |
| Accounts Receivable | $1,901 | $991 | ▼ $910 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Land, Buildings, and Equipment, Net | $0 | - | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Prepaid Expenses and Deferred Charges | $0 | $0 | → $0 |
| Total Assets | $1,275,130 | $1,358,766 | ▲ $83,636 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $0 | $0 | → $0 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,275,130 | $1,358,766 | ▲ $83,636 |
| Total Liabilities and Net Assets / Fund Balance | $1,275,130 | $1,358,766 | ▲ $83,636 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $1,265,088 | $3,676 | ▲ $93,156 | $9,042 | $1,352,878 |
| 2023 | $436,452 | $801,125 | ▲ $29,578 | $2,067 | $1,265,088 |
| 2022 | $316,890 | $101,914 | ▲ $17,848 | $0 | $436,452 |
| 2021 | $328,582 | $1,622 | ▼ $13,314 | $0 | $316,890 |
| 2020 | $320,381 | $1,978 | ▲ $6,223 | $0 | $328,582 |
| Name | Title |
|---|---|
| John R Bedsole | Board Trustee, Chair |
| Kenneth T Poshedly | Executive Director, President, Chair Board Director, Publications Coord. |
| Timothy J Robertson | Assoc. Exec. Dir., Vice President, Board Director |
| Carl Hergenrother | Board Director |
| Julius L Benton Jr | Board Director |
| Richard W Schmude Jr | Board Director |
| Sanjay Limaye | Board Director |
| Larry A Hardy | Board Trustee |
| Matthew Benton | Board Trustee |
| Ronald N May | Board Trustee |
| Matthew L Will | Secretary, Treasurer, and Board Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $35,362 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $18,537 | $0 | $0 | $18,537 |
| Fees for Service Investment Mgmnt Fees | $0 | $6,646 | $0 | $6,646 |
| Advertising | $3,657 | $0 | $0 | $3,657 |
| Information Technology | $2,360 | $0 | $0 | $2,360 |
| Office Expenses | $1,226 | $652 | $0 | $1,878 |
| Insurance | $0 | $1,614 | $0 | $1,614 |
| Conferences and Meetings | $352 | $0 | $0 | $352 |
| Other Expenses | $0 | $318 | $0 | $318 |
| Total Functional Expenses | $26,132 | $9,230 | $0 | $35,362 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
“The ALPO Board of Directors and its officers receive no compensation. Therefore, if the term "compensation" is used as the single criteria for independence, all seven Board members are independent. If independence is defined as purely not holding an office in the corporation, then the ALPO only has four independent Board directors, not seven.”
“One former trustee, Jackie Buecher, resigned in December 2023. A replacement, Ronald Gafron, was elected to take her place after the reporting year ended in January 2025.”
“The following are the names and addresses of ALPO officers and directors. Kenneth T. Poshedly, Executive Director, Publications Coordinator, and Board Director, 1741 Bruckner Ct, Snellville, GA 30078-2784. Timothy J. Robertson, Associate Executive Director and Board Member, 195 Tierra Rejada Rd #148, Simi Valley, CA 93065-2930. Matthew L. Will, Secretary, Treasurer, and Board Director, PO Box 13456, Springfield, IL 62791-3456. Julius L. Benton, Jr. Board Director, PO Box 30545, Savannah, GA 31410-0545. Carl Hergenrother, Board Director, 4101 N Sunnywood Pl, Tucson, AZ 85749-9119. Sanjay Limaye, Board Director, Atmospheric Oceanic Space Bldg, University of Wisconsin, 1225 W Dayton St, Madison, WI 54706-1612. Richard W. Schmude, Jr., Board Director, 109 Tyus St, Barnesville, GA 30204-1637.”
“The Secretary and Treasurer shares comprehensive financial data in a separate annual treasurer's report to the Board of Directors every February, covering the previous year. This gives the Board of Directors an opportunity to comment on finances before reporting begins. The Secretary and Treasurer incorporates financial data from the annual treasurer's report, into the Form 990. This process is performed personally and solely by the Secretary and Treasurer without assistance from any staff or professional services outside the organization.”
“A conflict of interest policy was approved by the Board of Directors in 2020.”
“The Board of Directors and the Board of Trustees are reminded of the Conflict of Interest policy. Potential conflict of interest situations for our all-volunteer staff are greatly reduced since no one is compensated for their work on behalf of the ALPO.”
“A whistleblower policy document was approved by the Board of Directors in 2020.”
“A document retention and destruction policy was approved by the Board of Directors in 2020.”
“The ALPO gives no compensation to any officers, directors, or staff and is an all-volunteer organization.”
“The ALPO Bylaws, Standing Rules for Staff Management, Staff Guidelines, and Board Guidelines will be available on the organization's website, later this year, as the website is undergoing reconstruction and updating to a new format. Our Form 990 statements submitted in the past to the State of California Attorney General's Registry of Charitable Trusts, are posted on the AG's website and interested parties are advised to go there to view those reports. We can also make all the above documents available in hard copy, if requested.”
“In reference to "extra publications and advertising", the ALPO gives no compensation to any officers, directors, or staff and is an all-volunteer organization.”
“No single contributor exceeded donations totaling $5,000 in 2024, therefore Schedule B was not filed.”
“The following is the listing of annual expenses for production of the Journal of the Association of Lunar and Planetary Observers: Printing $7,690, Postage $1,478, Surcharges $327, and Pre-production Support $9042. Total $18,537.”
“The primary purpose for the ALPO Endowment Fund is to provide support for establishing a future, permanent brick and mortar home for our organization. A base of operations could support our volunteer staff by providing resources and assistance in managing their sections as well as better service to our dues paying members. This fund currently reinvest 70 percent of its annual dividends and interest for growth in the fund until such time that the fund can help support a permanent home for the ALPO. As a secondary purpose, the fund utilizes 30 percent of its annual dividends and interest to support current operations.”
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/ActivityOrMissionDesc | 0 | Our organization supports education, outreach, and research in amateur astronomy. Our mission is to stimulate, coordinate, and generally promote the study of Solar System bodies and phenomena using methods and instrumentation commonly available to amateur astronomers worldwide. |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2177933147 |
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| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | PO Box 13456 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 63515 |
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| IRS990/Desc | 0 | Our organization publishes astronomical studies in a quarterly amateur astronomy journal for 400 paid members worldwide. This also includes electronic communications of astronomical literature and observational information and data through our website. Actual program revenue is $12,142 from Part VIII Line 2g. However, an additional $8755 is derived partially from income from Part VIII, Line 1b and Line 3 which is income from our endowment fund. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Director, President, Chair Board Director, Publications Coord. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Assoc. Exec. Dir., Vice President, Board Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary, Treasurer, and Board Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Board Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Board Trustee, Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Board Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Board Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Board Trustee |
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| IRS990/MissionDesc | 0 | Our organization supports education, outreach, and research in amateur astronomy. Our mission is to stimulate, coordinate, and generally promote the study of Solar System bodies and phenomena using methods and instrumentation commonly available to amateur astronomers worldwide. |
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| IRS990/PrincipalOfficerNm | 0 | Kenneth T Poshedly |
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