TY 2018 Form 990 Schedule O

efile Public Visual Render ObjectId: 202031069349300248 - Submission: 2020-04-15 TIN: 43-0763598

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

AMERICAN ASSOCIATION OF ORTHODONTISTS

Employer identification number

43-0763598

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 1	THE EXECUTIVE COMMITTEE IS COMPOSED OF FIVE MEMBERS: THE PRESIDENT, THE PRESIDENT-ELECT, THE SECRETARY-TREASURER AND THE TWO MOST SENIOR TRUSTEES. THIS COMMITTEE SHALL HAVE THE POWER TO ACT FOR THE FULL BOARD OF TRUSTEES IN THE INTERIM BETWEEN SESSIONS OF THE BOARD, AND IT SHALL REPORT SUCH ACTIONS TO THE BOARD AT ITS NEXT MEETING.
FORM 990, PART VI, SECTION A, LINE 6	AAO HAS A TOTAL OF 19,332 MEMBERS (INCLUDING APPROXIMATELY 4,700 INTERNATIONAL MEMBERS.)
FORM 990, PART VI, SECTION A, LINE 7A	THE HOUSE OF DELEGATES AND THE BOARD OF TRUSTEES ARE CHOSEN BY MEMBERS OF THE AAO CONSTITUENT ORGANIZATIONS. MEMBERS OF THE CONSTITUENT ORGANIZATIONS ARE ALSO MEMBERS OF THE AAO.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS, BASED UPON INFORMATION PROVIDED BY AAO. THE FORM 990 IS REVIEWED BY THE ACCOUNTING MANAGER AND THE VP OF FINANCE. THE 990 IS PROVIDED TO THE BOARD OF TRUSTEES BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY, ALL BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY ACKNOWLEDGEMENT, WHICH ASKS THEM TO LIST ANY POTENTIAL CONFLICT. ALL DISCLOSED CONFLICTS ARE EXAMINED BY THE APPROPRIATE PERSON. IN ADDITION, EACH BOARD MEETING INCLUDES INQUIRY AS TO WHETHER THERE ARE ANY POTENTIAL CONFLICTS.
FORM 990, PART VI, SECTION B, LINE 15	COAC (CENTRAL OFFICE ADVISORY COMMITTEE) MADE UP OF VOTING MEMBERS OF THE BOT (BOARD OF TRUSTEES) DETERMINES THE CHIEF EXECUTIVE OFFICER'S COMPENSATION. THEY DO A WRITTEN EVALUATION BASED ON A BOARD SOURCE EXECUTIVE DIRECTOR/CHIEF STAFF FORM. INFORMATION FROM SALARY SURVEYS BY ASAE, ASSOCIATION FORUM, CEO UPDATE AND NON PROFIT SALARY SURVEY INDEPENDENT OF THE ASAE AND ASSOCIATION FORUM ARE PROVIDED TO THE COAC. FOR COMPENSATION OTHER THAN THE CHIEF EXECUTIVE OFFICER, THE INDEPENDENT SOURCE (AAIMS) IS USED.
FORM 990, PART VI, SECTION C, LINE 19	SUMMARY FINANCIAL STATEMENTS ARE PUBLISHED ON THE AAO MEMBERS' WEBSITE. BYLAWS AND ALL POLICIES ARE AVAILABLE UPON REQUEST AND ARE POSTED ON THE AAO MEMBERS' WEBSITE. FINANCIAL INFORMATION IS UPDATED WITH D&B ANNUALLY.
FORM 990, PART VII, SECTION A, LINE 1:	THROUGH ITS WHOLLY-OWNED SUBSIDIARY, AAO SERVICES, INC., THE AAO PROVIDES ASSOCIATION MANAGEMENT SERVICES TO TWO RELATED ENTITIES. THESE SERVICES ARE PROVIDED ON A SHARED STAFF MODEL WITH AAO STAFF MEMBERS FILLING KEY ROLES IN THE ASSOCIATION MANAGEMENT SERVICES. A PORTION OF THE SALARY AND BENEFITS REPORTED FOR SOME HIGHLY COMPENSATED EMPLOYEES ARE PAID BY AAO SERVICES, INC. AS COMPENSATION FOR ASSOCIATION MANAGEMENT DUTIES.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 1

THE EXECUTIVE COMMITTEE IS COMPOSED OF FIVE MEMBERS: THE PRESIDENT, THE PRESIDENT-ELECT, THE SECRETARY-TREASURER AND THE TWO MOST SENIOR TRUSTEES. THIS COMMITTEE SHALL HAVE THE POWER TO ACT FOR THE FULL BOARD OF TRUSTEES IN THE INTERIM BETWEEN SESSIONS OF THE BOARD, AND IT SHALL REPORT SUCH ACTIONS TO THE BOARD AT ITS NEXT MEETING.

FORM 990, PART VI, SECTION A, LINE 6

AAO HAS A TOTAL OF 19,332 MEMBERS (INCLUDING APPROXIMATELY 4,700 INTERNATIONAL MEMBERS.)

FORM 990, PART VI, SECTION A, LINE 7A

THE HOUSE OF DELEGATES AND THE BOARD OF TRUSTEES ARE CHOSEN BY MEMBERS OF THE AAO CONSTITUENT ORGANIZATIONS. MEMBERS OF THE CONSTITUENT ORGANIZATIONS ARE ALSO MEMBERS OF THE AAO.

FORM 990, PART VI, SECTION B, LINE 11B

FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS, BASED UPON INFORMATION PROVIDED BY AAO. THE FORM 990 IS REVIEWED BY THE ACCOUNTING MANAGER AND THE VP OF FINANCE. THE 990 IS PROVIDED TO THE BOARD OF TRUSTEES BEFORE FILING.

FORM 990, PART VI, SECTION B, LINE 12C

ANNUALLY, ALL BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY ACKNOWLEDGEMENT, WHICH ASKS THEM TO LIST ANY POTENTIAL CONFLICT. ALL DISCLOSED CONFLICTS ARE EXAMINED BY THE APPROPRIATE PERSON. IN ADDITION, EACH BOARD MEETING INCLUDES INQUIRY AS TO WHETHER THERE ARE ANY POTENTIAL CONFLICTS.

FORM 990, PART VI, SECTION B, LINE 15

COAC (CENTRAL OFFICE ADVISORY COMMITTEE) MADE UP OF VOTING MEMBERS OF THE BOT (BOARD OF TRUSTEES) DETERMINES THE CHIEF EXECUTIVE OFFICER'S COMPENSATION. THEY DO A WRITTEN EVALUATION BASED ON A BOARD SOURCE EXECUTIVE DIRECTOR/CHIEF STAFF FORM. INFORMATION FROM SALARY SURVEYS BY ASAE, ASSOCIATION FORUM, CEO UPDATE AND NON PROFIT SALARY SURVEY INDEPENDENT OF THE ASAE AND ASSOCIATION FORUM ARE PROVIDED TO THE COAC. FOR COMPENSATION OTHER THAN THE CHIEF EXECUTIVE OFFICER, THE INDEPENDENT SOURCE (AAIMS) IS USED.

FORM 990, PART VI, SECTION C, LINE 19

SUMMARY FINANCIAL STATEMENTS ARE PUBLISHED ON THE AAO MEMBERS' WEBSITE. BYLAWS AND ALL POLICIES ARE AVAILABLE UPON REQUEST AND ARE POSTED ON THE AAO MEMBERS' WEBSITE. FINANCIAL INFORMATION IS UPDATED WITH D&B ANNUALLY.

FORM 990, PART VII, SECTION A, LINE 1:

THROUGH ITS WHOLLY-OWNED SUBSIDIARY, AAO SERVICES, INC., THE AAO PROVIDES ASSOCIATION MANAGEMENT SERVICES TO TWO RELATED ENTITIES. THESE SERVICES ARE PROVIDED ON A SHARED STAFF MODEL WITH AAO STAFF MEMBERS FILLING KEY ROLES IN THE ASSOCIATION MANAGEMENT SERVICES. A PORTION OF THE SALARY AND BENEFITS REPORTED FOR SOME HIGHLY COMPENSATED EMPLOYEES ARE PAID BY AAO SERVICES, INC. AS COMPENSATION FOR ASSOCIATION MANAGEMENT DUTIES.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

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