AMERICAN ASSOCIATION OF BIOANALYSTS: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
AMERICAN ASSOCIATION OF BIOANALYSTS (EIN 94-6114214)
Tax period
2020-01-01 to 2020-12-31
Filed
2022-09-02
IRS object ID
202202459349301120
Schema version
2020v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-09-02T11:42:36-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN363168081PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SIKICH LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line112655 OLIVE BLVD SUITE 200AddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63141ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN946114214EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN ASSOCIATION OF BIOANALYSTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3142411445PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1906 OLIVE STREET SUITE 1200AddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP631011434ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR MARK S BIRENBAUM PHDPersonNm
Person TitleASSOCIATION MANGERPersonTitleTxt
Phone3142411445PhoneNum
Signature2022-09-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDRPersonFirstNm
Person LastMARK S BIRENBAUM PHDPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT B OFFERMAN CPAPreparerPersonNm
PTINP00035353PTIN
Phone3142757277PhoneNum
Preparation2022-09-01PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBONNY LEWIS VAN PHD HCPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1906 OLIVE STREET SUITE 1200AddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP631011434ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,552,821GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.AAB.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1956FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROMOTE EXCELLENCE IN CLINICAL LABORATORY SERVICES BY EDUCATING THE PUBLIC.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers14TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$95,223PYContributionsGrantsAmt
CY Contributions Grants$25,117CYContributionsGrantsAmt
PY Program Service Revenue$4,665,259PYProgramServiceRevenueAmt
CY Program Service Revenue$4,354,388CYProgramServiceRevenueAmt
PY Investment Income$115,283PYInvestmentIncomeAmt
CY Investment Income$54,941CYInvestmentIncomeAmt
PY Other Revenue$6,867PYOtherRevenueAmt
CY Other Revenue$6,262CYOtherRevenueAmt
PY Total Revenue$4,882,632PYTotalRevenueAmt
CY Total Revenue$4,440,708CYTotalRevenueAmt
PY Grants And Similar Paid$12,767PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$9,750CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,332,192CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,779,280PYOtherExpensesAmt
CY Other Expenses$3,146,910CYOtherExpensesAmt
PY Total Expenses$4,792,047PYTotalExpensesAmt
CY Total Expenses$4,488,852CYTotalExpensesAmt
PY Revenues Less Expenses$90,585PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$48,144CYRevenuesLessExpensesAmt
Total Assets BOY$2,152,958TotalAssetsBOYAmt
Total Assets EOY$3,908,247TotalAssetsEOYAmt
Total Liabilities BOY$643,944TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,324,387TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,509,014NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,583,860NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION IS COMMITTED TO THE PURSUIT OF EXCELLENCE IN CLINICAL LABORATORY SERVICES BY ENHANCING THE PROFESSIONAL SKILLS OF EACH OF ITS MEMBERS; PROMOTING MORE EFFICIENT AND PRODUCTIVE OPERATIONS; OFFERING EXTERNAL QUALITY CONTROL PROGRAMS; COLLABORATING WITH OTHER PROFESSIONAL ASSOCIATIONS AND GOVERNMENTAL AGENCIES; PROMOTING SAFE LABORATORY PRACTICES; AND EDUCATING LEGISLATORS, REGULATORS, AND THE GENERAL PUBLIC ABOUT CLINICAL LABORATORY TESTS AND PROCEDURES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPRODUCTION AND DISSEMINATION OF EDUCATIONAL MATERIALS, MAINTENANCE OF PROFESSIONAL COMPENTENCY OF MEMBERS, AND PROVIDING A FORUM FOR THE EXCHANGE OF INFORMATION AND KNOWLEDGEDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee10EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BIRENBAUM & ASSOCIATESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3142411445PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1906 OLIVE ST SUITE 1200AddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP631011434ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
NICHOLAS T SERAFY JR
PTS CHAIR40.00Yes (X)$292,243$0$20,798
JOSEPH CONAGHAN PHD HCLDELD
THIRD VP1.00Yes (X)$1,763$0$0Yes (X)
DAVID L SMALLEY PHD
PRESIDENT1.00Yes (X)$0$0$0Yes (X)
ANNETTE IACONO
FIRST VP1.00Yes (X)$0$0$0Yes (X)
HEATHER FEHLING PHD HCLD
SECOND VP1.00Yes (X)$0$0$0Yes (X)
JUDY KENNEDY
SECRETARY/TREAS1.00Yes (X)$0$0$0Yes (X)
BARBARA K TIMM MSC ELDTS
MANAGER REP1.00Yes (X)$0$0$0
PAT LANZA
CHAIR - NILA1.00Yes (X)$0$0$0
JOHN J WEISS PHD
REG ADM SECR1.00Yes (X)$0$0$0
SUSAN M TARCHALA MSC TS
SUPERVISOR REP1.00Yes (X)$0$0$0
ZAHRA KASHI PHD HCLD
REG ADM SECR1.00Yes (X)$0$0$0
PIERRE CASSIGNEUL
REG ADM SECR1.00Yes (X)$0$0$0
T ARTHUR CHANG PHD HCLDELD
CRB PRESIDENT1.00Yes (X)$0$0$0
RICHARD R JONES MT
AMS LIAISON REP1.00Yes (X)$0$0$0
BONNY LEWIS VAN PHD HCLD
REG ADM SECR1.00Yes (X)$0$0$0
SHARON MASSINGALE PHD HCLD
CHAIR - EBPH1.00Yes (X)$0$0$0
MARK BIRENBAUM
ASSOCIATION MANAGER40.00$0$0$0Yes (X)
WARREN E VANDERSLICE
TECH DIR - PTS40.00$292,243$0$8,767Yes (X)
KEN R SCHILL
SALES DIR - PTS40.00$127,038$0$3,829Yes (X)
JOSEPH A DUENAS
ASST TECH DIR - PTS40.00$105,647$0$3,208Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$818,934TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$36,602TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (1)CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BIRENBAUM & ASSOCIATES
906 OLIVE STREET SUITE 1200ST LOUISMO63101MANAGEMENT COMPANY$734,702
CAVAROCCHI RUSCIO DENNIS & ASSOCIATES
600 MARYLAND AVE SW STE 835WWASHINGTONDC20024GOVERNMENT RELATIONS$303,600
PTS INC
205 WEST LEVEEBROWNSVILLETX785205596PROFICENCY TEST ASSEMBLY AND DISTRIBUTIO$167,370
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
All Other Contributions$25,117AllOtherContributionsAmt
Total Contributions$25,117TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROFICIENCY TESTING SV541380$3,161,148$3,161,148
MEMBERSHIP DUES & ASSE541900$741,820$741,820
CE MATERIALS & MANUALS541900$235,888$235,888
CONVENTIONS & SEMINARS541900$114,462$114,462
CERTIFICATION/EXAM FEE541900$101,070$101,070
FieldValueIRS element (for citing)
Total Program Service Revenue$4,354,388TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,416TotalRevenueColumnAmt
Exclusion$23,416ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,888TotalRevenueColumnAmt
Exclusion$2,888ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$143,638SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$112,113SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$31,525SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,525TotalRevenueColumnAmt
Exclusion$31,525ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MISCELLANEOUS INCOME541900$2,529$2,529
REBATES541900$845$845
FieldValueIRS element (for citing)
Other Revenue Total$3,374OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,440,708TotalRevenueColumnAmt
Related Or Exempt Func Income$4,357,762RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$57,829ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$9,750TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$615,814TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$633,169TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$11,926TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$9,602TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$61,681TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$734,702TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$143,502TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,208TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$80,500TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$456,540TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$123,435TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$68,855TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$26,257TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$354TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,656TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PROFICIENCY TESTING SVC$1,004,181
GOVERNMENT RELATIONS$285,754
EXAMINATION DEVEL/ ADMI$55,419
CONTINUING EDUCATION$47,573

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$83,974TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,488,852TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$87,251BOYAmt
EOY$969,419EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$859,869BOYAmt
EOY$858,538EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,829BOYAmt
EOY$25,136EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$29,543BOYAmt
EOY$964,762EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,063LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$354LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$4,709EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,167,780BOYAmt
EOY$1,080,435EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$5,686BOYAmt
EOY$5,248EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,152,958BOYAmt
EOY$3,908,247EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$123,956BOYAmt
EOY$870,293EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$519,988BOYAmt
EOY$1,454,094EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$643,944BOYAmt
EOY$2,324,387EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,409,608BOYAmt
EOY$1,558,222EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$99,406BOYAmt
EOY$25,638EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,509,014BOYAmt
EOY$1,583,860EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,152,958BOYAmt
EOY$3,908,247EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$48,144ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$104,970NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$18,020PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Expended527 Activities$0Expended527ActivitiesAmt
Internal Funds Contributed$0InternalFundsContributedAmt
Total Exempt Function Expend$0TotalExemptFunctionExpendAmt
Form1120 POL FiledYes (1)Form1120POLFiledInd
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$741,820DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$297,240NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$297,240NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$370,910AggregateReportedDuesNtcAmt
Taxable-$73,670TaxableAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I-A, LINE 1:FormAndLineReferenceDesc
ExplanationIN 1991, THE ORGANIZATION FORMED A POLITICAL ACTION COMMITTEE (PAC), TO CARRY OUT THE LOBBYING ACTIVITIES THAT ARE IN THE ORGANIZATION'S BEST INTEREST. THE PAC RECEIVES CONTRIBUTIONS AND MAKES POLITICAL DONATIONS. THEIR RECORDS AND FUNDS ARE SEPARATE FROM THE ORGANIZATION. THE PAC FILES AN 1120-POL EACH YEAR.ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,063OtherCostOrOtherBasisAmt
Depreciation$354DepreciationAmt
Book Value$4,709BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,709TotalBookValueLandBuildingsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient7RecipientCnt
Cash Grant$9,750CashGrantAmt
Valuation Method UsedCASH VALUEValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationSCHOLARSHIP AWARDS FROM THE DAVID BIRENBAUM SCHOLARSHIP FUND ARE MADE AVAILABLE TO CURRENT AAB REGULAR MEMBERS AND TO CURRENT REGISTRANT OR REGULAR CLASS MEMBERS OF THE AAB ASSOCIATE MEMBER SECTION, THEIR SPOUSES, AND THEIR DEPENDENTS THROUGH THE GENEROSITY OF FELLOW MEMBERS, INTERESTED INDIVIDUALS, INDUSTRY, AND EDUCATIONAL INSTITUTIONS. THESE AWARDS MAY BE APPLIED TOWARD STUDY IN ANY ACADEMIC DISCIPLINE. THESE SCHOLARSHIP AWARDS ARE GIFTS TO BE APPLIED TOWARD THE COST OF TUITION. THEY PLACE NO OBLIGATION ON THE RECIPIENTS OTHER THAN THAT THEY DO THE BEST POSSIBLE WORK AS STUDENTS. IT IS IN THE SPIRIT OF SUCH GIFTS THAT RECIPIENTS ARE NOT OBLIGATED TO REPAY ANY MONEY TO AAB, BUT IT IS HOPED THAT THEY, TOO, WILL HELP OTHERS TO OBTAIN AN EDUCATION WHEN THEY BECOME SUCCESSFUL IN THE FIELD OF THEIR CHOICE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
NICHOLAS T SERAFY JR
PTS CHAIR$292,243$0$0$0$0$0$0$0$20,798$0$313,041$0$0$0
WARREN E VANDERSLICE
TECH DIR - PTS$292,243$0$0$0$0$0$8,767$0$0$0$301,010$0$0$0
MARK BIRENBAUM
ASSOCIATION MANAGER$0$0$0$0$0$0$0$0$0$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 3FormAndLineReferenceDesc
ExplanationMARK BIRENBAUM IS CONSIDERED THE ASSOCIATION'S MANAGER. HE IS ALSO THE PRESIDENT OF THE MANAGEMENT COMPANY UTILIZED BY THE ASSOCIATION. MANAGEMENT COMPANY FEES FOR THE YEAR WERE $734,702, A PORTION OF WHICH IS CONSIDERED MARK BIRENBAUM'S COMPENSATION. THE MANAGEMENT FEES ALSO INCLUDE REIMBURSEMENT OF COSTS FOR FACILITIES AND PARKING, RENTS, UTILITIES, TELEPHONE AND INTERNET SERVICES, MANAGEMENT AND ADMINISTRATIVE STAFF COMPENSATION, PAYROLL TAXES AND BENEFITS, OFFICE FURNITURE AND EQUIPMENT, PROPERTY AND WORKERS COMP INSURANCE.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
MARK BIRENBAUM
ASSOCIATION MANAGER$734,702MANAGEMENT FEE0
CLAYTON A SERAFY
SON OF PTS CHAIR$60,176CLAYTON IS EMPLOYED AS THE SPECIAL PROJECTS OF PROFIENCY TESTING0
NICHOLAS T SERAFY JR
PTS CHAIR$167,370NICHOLAS T. SERAFY JR. OWNS PTS, INC. WHICH PROVIDES PROFICENCY TEST KIT ASSEMBLY AND DISTRIBUTION. PTS, INC.0
NICHOLAS T SERAFY JR
PTS CHAIR$1,233,981NICHOLAS T. SERAFY JR. OWNS NEVESTA, INC WHICH LEASES STAFF, (INCLUDING BENEFITS) TO THE AMERICAN ASSOCIATION OF BIOANALYSTS.0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART IV, LINE 1FormAndLineReferenceDesc
ExplanationMARK BIRENBAUM IS CONSIDERED THE ASSOCIATION'S MANAGER, HE IS ALSO THE PRESIDENT OF THE MANAGEMENT COMPANY UTILIZED BY THE ASSOCIATION. MANAGEMENT COMPANY FEES FOR THE YEAR WERE $734,702. THE MANAGEMENT FEES INCLUDE REIMBURSEMENT OF COSTS FOR; FACILITIES AND PARKING RENTS, UTILITIES, TELEPHONE AND INTERNET SERVICES, MANAGEMENT AND ADMINISTRATIVE STAFF COMPENSATION, PAYROLL TAXES AND BENEFITS, OFFICE FURNITURE AND EQUIPMENT, PROPERTY AND WORKERS COMP INSURANCE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE MANAGEMENT COMPANY, BIRENBAUM & ASSOCIATES, PROVIDES THE BASIC PERSONNEL, FACILITIES, AND ADMINISTRATIVE SERVICES TO CARRY ON THE AFFAIRS OF THE ORGANIZATION, INCLUDING RECORD KEEPING, COMMUNICATIONS, BANKING, THE ANNUAL CONFERENCE ARRANGEMENTS, AND OTHER BASIC FUNCTIONS NECESSARY TO CARRY ON THE DAY-TO-DAY ACTIVITIES OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION IS COMPRISED OF SEVERAL MEMBER ORGANIZATIONS, EACH WITH THEIR OWN GOVERNING BODIES AND MEMBERS. OPERATIONS OF ALL ORGANIZATIONS ARE GOVERNED BY THE RESPECTIVE ORGANIZATION'S BYLAWS. MEMBERS OF THE ORGANIZATIONS ELECT THEIR GOVERNING BODIES. DIFFERENT CATEGORIES OF MEMBERSHIP EXIST WITHIN THE MAIN CATEGORIES OF INDIVIDUAL AND CORPORATE. INDIVIDUAL MEMBERSHIP IS COMPRISED OF REGULAR, SPECIAL, ASSOCIATE, STUDENT, AND AFFILIATE MEMBERS AND CORPORATE MEMBERSHIP IS COMPRISED OF LABORATORY (ENTITIES THAT PROVIDE CLINICAL OR BIOANALYTICAL LABORATORY SERVICES AND THAT HAVE GROSS REVENUES LESS THAN $2 BILLION AND WHOSE APPLICATION HAS BEEN APPROVED BY THE BOARD ARE ALLOWED TO HAVE TWO REGULAR INDIVIDUAL MEMBERS WHO MUST BE EXECUTIVE OFFICERS OF THE MEMBER LABORATORY) AND SUSTAINING MEMBERSHIP (ENTITIES THAT MANUFACTURE, PRODUCE, DISTRIBUTE, SELL, OR LEASE PRODUCT, SUPPLIES, EQUIPMENT, OR SERVICES TO LABORATORIES, AND THAT EVIDENCE A SERIOUS INTEREST IN THE ACTIVITIES OF THE ORGANIZATION). INDIVIDUAL MEMBERS MUST BE ONE OF THE FOLLOWING: (1) DIRECTORS - LICENSED, QUALIFIED DIRECTOR OF A CLINICAL, BIOANALYTICAL, OR ENVIRONMENTAL LABORATORY; (2) OWNER MEMBERS - PERSONS HAVING 10% OR MORE OWNERSHIP SHARE OR FINANCIAL INTEREST IN A CLINICAL OR BIOANALYTICAL LABORATORY OR THE PARENT COMPANY OF A CLINICAL OR BIOANALYTICAL LABORATORY; (3) EXECUTIVE OFFICERS - INDIVIDUALS WHO ARE EXECUTIVE OFFICERS OF A CLINICAL OR BIOANALYTICAL LABORATORY THAT IS A MEMBER OF THE NILA SECTION OF THE ORGANIZATION; (4) MANAGERS - PERSONS HAVING LESS THAN 10% OWNERSHIP SHARE OR FINANCIAL INTEREST IN A LABORATORY OR PARENT COMPANY OF A LABORATORY, WHO DOES NOT QUALIFY AS A DIRECTOR, CONSULTANT, OR SUPERVISOR UNDER 1988 CLIA (CLINICAL LABORATORY IMPROVEMENT AMENDMENTS) REGULATIONS; (5) SUPERVISORS - INDIVIDUAL WHO IS QUALIFIED AS A LABORATORY SUPERVISOR UNDER THE CLIA 1988 REGULATIONS OR INDIVIDUAL WHO IS CERTIFIED AS A SUPERVISOR BY THE AMERICAN BOARD OF BIOANALYSIS OR ANOTHER NATIONAL CERTIFYING AGENCY; (6) FACULTY MEMBERS - DIRECTORS, MANAGERS, AND SUPERVISORS WHO ARE FULL-TIME UNIVERSITY FACULTY MEMBERS WITH TEACHING RESPONSIBILITIES IN THE BIOANALYTICAL SCIENCES; (7) ARMED FORCES - DIRECTORS, MANAGERS, AND SUPERVISORS WHO ARE FULL-TIME ACTIVE-DUTY MEMBERS OF THE US ARMED FORCES; AND (8) SPECIAL MEMBERS - AS DEFINED BY ONE OF THE FOLLOWING CATEGORIES: (A) EMERITUS MEMBER - REGULAR MEMBER WHO IS NO LONGER ACTIVELY ENGAGED IN PROFESSIONAL OR BUSINESS ENDEAVORS AND WHO HAS BEEN A REGULAR MEMBER FOR 10 OR MORE YEARS; (B) HONORARY MEMBER - INDIVIDUAL WHOSE ACHIEVEMENTS ENTITLE HIM/HER TO SPECIAL RECOGNITION BY THE ORGANIZATION MAY BE NOMINATED FOR ELECTION AS AN HONORARY MEMBER; (C) INACTIVE MEMBER - REGULAR MEMBER WHO HAS LEFT THE FIELD OF BIOANALYSIS FOR ANOTHER FIELD OF ENDEAVOR, BUT WHO WISHES TO RETAIN AFFILIATION WITH THE ORGANIZATION; (D) LIFE MEMBER - REGULAR MEMBER WHOSE CONTRIBUTIONS TO THE ORGANIZATION MERIT RECOGNITION BY THE AWARD OF A LIFETIME MEMBERSHIP; AND (E) SUPPORTING MEMBER - INDIVIDUAL EVIDENCING A SERIOUS INTEREST IN THE ACTIVITIES OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7ATHE ORGANIZATION HAS A NOMINATING COMMITTEE MADE UP OF RECENT AND CURRENT BOARD MEMBERS. THE COMMITTEE SUBMITS A LIST OF QUALIFIED CANDIDATES FOR BOARD APPROVAL. INTERESTED CANDIDATES IN GOOD STANDING WITH THE ORGANIZATION ARE ALLOWED TO BE PART OF THE ELECTION. CURRENT ORGANIZATION MEMBERS ARE ALLOWED TO VOTE IN THE SCHEDULED ELECTIONS. ELECTION TERMS ARE OUTLINED IN THE ORGANIZATION'S BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7BEACH SECTION OF THE ORGANIZATION HAS AT LEAST ONE BOARD MEETING DURING THE YEAR AT WHICH TIME, ELECTIONS ARE HELD, MOTIONS ARE PASSED, AND BYLAWS RATIFIED, IF NECESSARY AND APPROVED BY THE BOARD. REGULATIONS FOR HOLDING BOARD MEETINGS ARE OUTLINED IN THE ORGANIZATION'S BYLAWS. BOARD MEETING MINUTES ARE TAKEN AND RETAINED BY THE ORGANIZATION AND APPROVED AT THE NEXT BOARD MEETING. COMMITTEES MEET AS NECESSARY TO FULFILL THEIR OBJECTIVE THROUGHOUT THE YEAR.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS PREPARED BY THE CERTIFIED PUBLIC ACCOUNTING FIRM THAT PREPARES THE ANNUAL FINANCIAL REPORTS FOR THE ORGANIZATION. THE FORM IS THEN PROVIDED TO THE MANAGER AND BOOKKEEPER FOR THE MANAGEMENT COMPANY, BIRENBAUM & ASSOCIATES, FOR REVIEW. THE BOOKKEEPER AND MANAGER REVIEW THE RETURN AND COMPARE IT TO THE PREPARED FINANCIAL STATEMENTS THAT WERE PRESENTED TO AND APPROVED BY THE BOARD AT THE ANNUAL BOARD MEETINGS AND ANY OTHER SUPPORTING DOCUMENTATION. THE MANAGER SUGGESTS ANY CHANGES OR OBTAINS ANY NECESSARY EXPLANATIONS. THE RETURN IS THEN SIGNED AND THE RETURN IS THEN ELECTRONICALLY SUBMITTED TO THE IRS. COPIES OF THE RETURN ARE MAINTAINED AT BIRENBAUM & ASSOCIATES.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST, A COPY OF THE ORGANIZATION'S TAX RETURN (FORM 990) WILL BE MADE AVAILABLE FOR INSPECTION FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURN IS REQUIRED TO BE FILED.
FORM 990, PART XII, LINE 2:A COMPILATION OF THE FINANCIAL STATEMENTS IS IN PROCESS BUT HAVE NOT BEEN FINALIZED AT THE TIME OF FILING. FINANCIAL STATEMENTS ARE REVIEWED BY ASSOCIATION'S MANAGER AND CFO, THEN REVIEWED WITH FULL BOARD.
PART XI, LINE 9PRIOR TO JANUARY 1, 2020, THE ORGANIZATION'S CLINICAL LABORATORY PROFICIENCY TESTING PROGRAM WAS MANAGED BY A THIRD-PARTY PROVIDER, PROFICIENCY TESTING SERVICES, INC. DUE TO PROPOSED AMENDMENTS TO U.S. HHS CLIA REGULATIONS, THE PROGRAM WAS RESTRUCTURED. WITH THIS CHANGE THE ORGANIZATION ASSUMED ASSETS AND LIABILITIES FROM THE PRIOR MANAGEMENT COMPANY, EACH QUANTIFIED AT $2,413,289

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN BOARD OF BIOANALYSISBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1906 OLIVE STREET 1200AddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP631011434ZIPCd
FieldValueIRS element (for citing)
EIN237110975EIN
Primary ActivitiesPROFESSIONAL CERTIFICATION & IMPROVEMENTPrimaryActivitiesTxt
Legal Domicile StateMOLegalDomicileStateCd
Exempt Code Section501(C)(6)ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationTHE ORGANIZATION'S FORM 990 WAS INADVERTENTLY LATE FILED DUE TO AN ADMINISTRATIVE DELAY IN COMPILING ACCURATE FINANCIAL DATA. THIS ORGANIZATION HAS HISTORICALLY FILED TIMELY AND WILL FILE TIMELY IN THE FUTURE. AS PROVIDED UNDER IRC SECTION 6652(C)(4), NO PENALTY SHOULD BE IMPOSED FOR LATE FILING IF THE TAXPAYER CAN DEMONSTRATE REASONABLE CAUSE AS TO HOW THE LATE FILING OCCURRED. THE ABOVE CIRCUMSTANCES DEMONSTRATE REASONABLE CAUSE.ExplanationTxt

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