Civic Intelligence

Association of Lunar and Planetary Observers

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.

4361 Needlegrass DriveFolsom, CA 95630-6367

www.alpo-astronomy.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

96th percentile

79%

Higher net margin than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

79th percentile

20%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

92nd percentile

123%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2019: $328,822Liabilities 2019: $0Net Assets 2019: $328,8222019Assets 2020: $335,623Liabilities 2020: $0Net Assets 2020: $335,6232020Assets 2021: $325,119Liabilities 2021: $0Net Assets 2021: $325,1192021Assets 2022: $445,456Liabilities 2022: $0Net Assets 2022: $445,4562022Assets 2023: $1,275,130Liabilities 2023: $0Net Assets 2023: $1,275,1302023Assets 2024: $1,358,766Liabilities 2024: $0Net Assets 2024: $1,358,7662024

Highlighted filing

2024

Assets$1,358,766
Liabilities$0
Net Assets$1,358,766

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2019: $213,705Expenses 2019: $12,369Net Income 2019: $201,3362019Revenue 2020: $24,829Expenses 2020: $18,028Net Income 2020: $6,8012020Revenue 2021: $21,981Expenses 2021: $32,485Net Income 2021: -$10,5042021Revenue 2022: $136,893Expenses 2022: $16,556Net Income 2022: $120,3372022Revenue 2023: $847,111Expenses 2023: $17,437Net Income 2023: $829,6742023Revenue 2024: $98,877Expenses 2024: $35,362Net Income 2024: $63,5152024

Highlighted filing

2024

Revenue$98,877
Expenses$35,362
Net Income$63,515

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 16, 2025
Return Version
2024v5.0
Gross Receipts
$386,904
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
John R BedsoleBoard Trustee, Chair
Kenneth T PoshedlyExecutive Director, President, Chair Board Director, Publications Coord.
Timothy J RobertsonAssoc. Exec. Dir., Vice President, Board Director
Carl HergenrotherBoard Director
Julius L Benton JrBoard Director
Richard W Schmude JrBoard Director
Sanjay LimayeBoard Director
Larry A HardyBoard Trustee
Matthew BentonBoard Trustee
Ronald N MayBoard Trustee
Matthew L WillSecretary, Treasurer, and Board Director
Revenue and Support

Revenue Composition

Contributions and Grants
$9,789
Program Service Revenue
$12,142
Investment Income
$76,946
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$63,515
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$35,362
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
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 1B

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.

Form 990, Part VI, Section A, Line 3

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.

Form 990, Part VI, Section A, Line 9

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.

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

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.

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

A conflict of interest policy was approved by the Board of Directors in 2020.

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

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.

Form 990, Part VI, Section B, Line 13

A whistleblower policy document was approved by the Board of Directors in 2020.

Form 990, Part VI, Section B, Line 14

A document retention and destruction policy was approved by the Board of Directors in 2020.

Form 990, Part VI, Section B, Line 15

The ALPO gives no compensation to any officers, directors, or staff and is an all-volunteer organization.

Form 990, Part VI, Section C, Line 19

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.

Form 990, Part VIII, Line 2A - 2E

In reference to "extra publications and advertising", the ALPO gives no compensation to any officers, directors, or staff and is an all-volunteer organization.

Filing and Contact Details

Filer

Filer Name
Association of Lunar and Planetary Observers
EIN
94-3123439
Phone
2177933147
Address
4361 Needlegrass Drive, Folsom, CA 95630-6367

Signing Officer

Name
Matthew Will
Title
Secretary and Treasurer
Phone
2177933147
Signed
2025-04-16

Organization Details

Principal Officer
Kenneth T Poshedly
Formed
1990
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
0
Volunteers
44
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 2

No single contributor exceeded donations totaling $5,000 in 2024, therefore Schedule B was not filed.

Form 990, Part IX, Line 11G

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.

Financial Statement Notes

Schedule D, Part V, Line 4

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.

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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/TitleTxt0Executive Director, President, Chair Board Director, Publications Coord.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Assoc. Exec. Dir., Vice President, Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary, Treasurer, and Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Trustee, Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Trustee
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IRS990/MissionDesc0Our 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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