Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $454,993

• 1e · Government grants (contributions)

  $460,716

• 1f · All other contributions, gifts and grants

  $26,000

• 2a · Program service revenue: PUBLISHING RELATED

  total $70,011,574 · related or exempt $68,047,170 · unrelated business $1,964,404

• 2b · Program service revenue: PHYSICAL SCIENCES

  total $2,630,180 · related or exempt $1,343,237 · unrelated business $1,286,943

• 3 · Investment income

  total $4,142,919 · excluded $4,142,919

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

  total $0

• 7a · Gross sales of assets other than inventory

  securities $1,552,655

• 7c · Gain or loss

  securities $1,552,655

• 7d · Net gain or loss

  total $1,552,655 · excluded $1,552,655

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: PASS THRU MEMBER SOCIETY

  total $2,608,298 · excluded $2,608,298

• 11b · Other revenue: EQUITY GAIN ON ACP

  total -$995,199 · excluded -$995,199

• 11c · Other revenue: SHARED SERVICES REVENUE AIPF

  total $540,311 · excluded $540,311

• 11e · Other revenue, total

  $2,153,410

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $513,026 · program services $513,026

• 2 · Grants to domestic individuals

  total $795,209 · program services $795,209

• 3 · Grants to foreign organizations and individuals

  total $68,055 · program services $68,055

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $4,947,711 · program services $2,725,147 · management and general $2,222,564

• 6 · Compensation of disqualified persons

  total $24,557,594 · program services $19,002,273 · management and general $5,143,756 · fundraising $411,565

• 7 · Other salaries and wages

  total $0 · program services $0

• 8 · Pension plan contributions

  total $2,475,148 · program services $1,775,091 · management and general $666,208 · fundraising $33,849

• 9 · Other employee benefits

  total $4,425,293 · program services $3,134,630 · management and general $1,225,004 · fundraising $65,659

• 10 · Payroll taxes

  total $2,105,417 · program services $1,506,543 · management and general $569,635 · fundraising $29,239

• 11a · Fees: management

  total $6,379,612 · program services $1,289,186 · management and general $5,090,426

• 11b · Fees: legal

  total $920,860 · management and general $920,860

• 11c · Fees: accounting

  total $188,655 · management and general $188,655

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $129,154 · management and general $129,154

• 11g · Fees: other

  total $1,055,469 · program services $828,264 · management and general $227,205

• 12 · Advertising and promotion

  total $2,726,674 · program services $2,678,458 · management and general $48,216

• 13 · Office expenses

  total $1,397,847 · program services $479,166 · management and general $916,137 · fundraising $2,544

• 14 · Information technology

  total $5,909,517 · program services $3,992,732 · management and general $1,916,689 · fundraising $96

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $2,280,193 · program services $144,177 · management and general $2,136,016

• 17 · Travel

  total $1,612,595 · program services $914,531 · management and general $691,676 · fundraising $6,388

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $1,307,696 · program services $1,002,819 · management and general $304,877

• 20 · Interest

  total $18,758 · management and general $18,758

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $750,757 · program services $298,692 · management and general $452,065

• 23 · Insurance

  total $280,619 · management and general $280,619

• 24a · Other expenses: PASS THRU MEMBER SOCIETY

  total $9,316,667 · program services $9,316,667

• 24b · Other expenses: EDIT MANAGEMENT

  total $6,043,852 · program services $6,043,852

• 24c · Other expenses: PUBLISHING PRODUCTION

  total $2,658,590 · program services $2,657,070 · management and general $1,520

• 24d · Other expenses: PUBLISHING PRINTING

  total $1,847,690 · program services $1,847,690

• 24e · All other expenses

  total $2,267,369 · program services $284,980 · management and general $1,982,389

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $24,392,116 · end of year $8,074,594

• 2 · Savings and temporary cash investments

  beginning of year $1,928,244 · end of year $14,327,815

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $4,501,876 · end of year $6,440,285

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $190,072 · end of year $129,391

• 8 · Inventories for sale or use

  beginning of year $225,387 · end of year $253,850

• 9 · Prepaid expenses and deferred charges

  beginning of year $3,701,928 · end of year $4,500,556

• 10a · Land, buildings and equipment: cost or other basis

  $13,788,662

• 10b · Land, buildings and equipment: accumulated depreciation

  $12,572,210

• 10c · Land, buildings and equipment, net

  beginning of year $1,799,784 · end of year $1,216,452

• 11 · Investments: publicly traded securities

  beginning of year $195,502,617 · end of year $197,199,763

• 12 · Investments: other securities

  beginning of year $36,268,317 · end of year $0

• 13 · Investments: program-related

  beginning of year $608,009 · end of year $608,009

• 14 · Intangible assets

  beginning of year $1,244,883 · end of year $1,120,395

• 15 · Other assets

  beginning of year $19,473,089 · end of year $21,192,350

• 17 · Accounts payable and accrued expenses

  beginning of year $9,532,169 · end of year $7,697,488

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $21,316,956 · end of year $21,422,217

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $50,000

• 25 · Other liabilities

  beginning of year $9,295,476 · end of year $12,286,956

• 27 · Net assets without donor restrictions

  beginning of year $204,181,811 · end of year $174,141,706

• 28 · Net assets with donor restrictions

  beginning of year $45,509,910 · end of year $39,465,093

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 1A:

GROSS-UP PAYMENTS - IF AN EMPLOYEE REACHES THE IRS LIMITATION FOR EMPLOYER RETIREMENT CONTRIBUTIONS, THE ORGANIZATION PROVIDES A GROSS UP PAYMENT EQUIVALENT TO THE DIFFERENCE BETWEEN THE MAX AMOUNT AND THE AMOUNT THAT WOULD HAVE BEEN CONTRIBUTED IF THERE WERE NO LIMITATIONS.

SCHEDULE J, PART I, LINE 3:

COMPENSATION REVIEW & APPROVAL PROCESS CEO: AIP'S BOARD OF DIRECTORS HAS DESIGNATED A COMPENSATION COMMITTEE TO MANAGE COMPENSATION OF AIP'S CEO. THE CHARTER OF THE COMPENSATION COMMITTEE PROVIDES FOR A PROCEDURE THAT IS CONSISTENT WITH APPLICABLE LAW AND BEST PRACTICES. THE CHARTER PROVIDES THAT THE COMMITTEE "SHALL MAKE A RECOMMENDATION TO THE BOARD OF DIRECTORS WITH RESPECT TO THE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER." THE COMPENSATION COMMITTEE OBTAINS DATA AS TO COMPARABLE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER, RECOMMENDS TERMS OF THE CEO'S EMPLOYMENT AGREEMENTS, AND DETERMINES REASONABLE COMPENSATION LEVEL. THE COMMITTEE SUBMITS TO THE BOARD A RECOMMENDATION FOR THE CEO'S COMPENSATION FOR EACH FISCAL YEAR. THE BOARD OF DIRECTORS MAKES THE FINAL DECISION ON THE CEO'S COMPENSATION.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• AIP PUBLISHING LLC

  PUBLISHING · NY · income $69,742,000 · assets $62,666,000

  Directly controlled by AIP

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• NEW CRYSTALLOGRAPHY JOURNAL LLC

  RELATED · PUBLISHING · DE · 50% owned · share of income $7,734 · share of assets $39,203

  Directly controlled by NA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• AIP GLOBAL INC

  C CORP · INTL. OFFICE · DE · 100% owned · share of income $76,076 · share of assets $232,038 · controlled entity

  Directly controlled by AIPP