Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: MEMBERSHIP DUES

  total $948,540 · related or exempt $948,540

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $107,500

• 7 · Other salaries and wages

  total $403,424

• 10 · Payroll taxes

  total $39,235

• 11c · Fees: accounting

  total $2,909

• 11g · Fees: other

  total $188,252

• 13 · Office expenses

  total $1,783

• 17 · Travel

  total $38,496

• 19 · Conferences, conventions and meetings

  total $79,875

• 24a · Other expenses: PRINTING & REPRODUCTION

  total $6,058

• 24b · Other expenses: ADMINISTRATIVE EXPENSES

  total $3,179

• 24c · Other expenses: SOFTWARE & LICENSES

  total $2,720

• 24d · Other expenses: DUES & FEES

  total $699

Balance sheet

Part X, book values.

• 4 · Accounts receivable

  end of year $8,515

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,749 · end of year $14,658

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

  $8,000

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

  $8,000

• 15 · Other assets

  beginning of year $2,198,966 · end of year $2,210,169

• 19 · Deferred revenue

  beginning of year $416,635 · end of year $373,852

• 27 · Net assets without donor restrictions

  beginning of year $1,785,080 · end of year $1,859,490

The filer's explanations (Part III)

SCHEDULE J, PAGE 1, PART I, LINE 3

AMCAP DOES NOT COMPENSATE DIRECTORS AND OFFICERS. ALL COMPENSATION REPORTED IN PART VII AND SCHEDULE J WERE PAID BY RELATED ORGANIZATION, AMERICAN ADADEMY OF CHILD AND ADOLESCENT. AMCAP RELIES ON ITS RELATED ORGANIZATION'S COMPENSATION METHODOLOGY AS DESCRIBED BELOW. THE EXECUTIVE DIRECTOR, (CEO) IS THE TOP MANAGEMENT OFFICIAL. THE CEO IS EVALUATED BY THE EXECUTIVE COMMITTEE, (EC) OF AACAP'S COUNCIL. EACH MEMBER OF THE EC INDIVIDUALLY EVALUATES THE CEO UTILIZING A STANDARDIZED FORM RANKING THEIR PERFORMANCE IN KEY AREAS. THE EVALUATION HAS KEY-JOB SPECIFIC CRITERIA PERTAINING TO SUPERVISORY AND LEADERSHIP SKILLS. THE PRESIDENT OF AACAP THEN PREPARES A WRITTEN EVALUATION THAT IS COMMUNICATED TO THE CEO. ANNUAL SALARY ADJUSTMENTS OF THE CEO ARE BASED UPON THE RESULTS OF THE EVALUATIONS, AND ON THE JUDGEMENT OF THE EC. SALARY SURVEYS FROM SIMILAR ORGANIZATIONS ARE USED TO HELP GUIDE THE EC IN THEIR DECISION PROCESS. COMPENSATION DISCUSSIONS AND DECISIONS ARE RECORDED IN MEMO FORM, SIGNED BY THE PRESIDENT, AND DELIVERED TO HR TO BE FILED IN THE PERSONNEL FILES.