Form 990-T Department of the Treasury nternal Revenue Service A Check box if address changed Exempt Organization Business ncome Tax Return (and proxy tax under section 6033(e)) For calendar year 2012 or other tax year beginning, 2012, and ending, 20. See separate instructions. Name of organization ( Check box if name changed and see instructions.) OMB No. 1545-0687 À¾µ Open to Public nspection for 501(c) Organizations Only D Employer identification number (Employees' trust, see instructions.) B Exempt under section AMERCAN PSYCHOLOGCAL ASSOCATON, NC. X 501( C )( 3 ) Print Number, street, and room or suite no. f a P.O. box, see instructions. 53-0205890 or 408(e) 220(e) E Type 408A 530(a) 750 FRST STREET, NE 529(a) C Book value of all assets at end of year F City or town, state, and ZP code Group exemption number (see instructions) Unrelated business activity codes (see instructions.) G Check organization type 501(c) corporation 501(c) trust 401(a) trust Other trust H Describe the organization's primary unrelated business activity. m m m m m m m During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? Yes No f "Yes," enter the name and identifying number of the parent corporation. J The books are in care of Telephone number Part Unrelated Trade or Business ncome (A) ncome (B) Expenses (C) Net 1a Gross receipts or sales b Less returns and allowances c Balance 1c 2 Cost of goods sold (Schedule A, line 7) 2 3 4a 5 6 7 8 9 10 11 12 13 b c Part 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 236,941,077. X m Gross profit. Subtract line 2 from line 1c m m Capital gain net income (attach Schedule D) m m m m m m Net gain (loss) (Form 4797, Part, line 17) (attach Form 4797) Capital loss deduction for trusts m m m m m m m m m m m m m m ncome (loss) from partnerships and S corporations (attach statement) Rent income (Schedule C) m m m m m m m m m m Unrelated debt-financed income (Schedule E) m m m m m m m nterest, annuities, royalties, and rents from controlled organizations (Schedule F) m m m m m m m m m m m m m m m m m nvestment income of a section 501(c)(7), (9), or (17) organization (Schedule G) m m m m m m m m m m Exploited exempt activity income (Schedule ) Advertising income (Schedule J) m m m m m m m m Other income (see instructions; attach statement) Total. Combine lines 3 through 12 m m m m m m m m m m m m m 3 4a 4b 4c 5 6 7 8 9 10 11 12 13 10,329,854. 6,896,019. 3,433,835. Deductions Not Taken Elsewhere (see instructions for limitations on deductions) (except for contributions, deductions must be directly connected with the unrelated business income) Compensation of officers, directors, and trustees (Schedule K) Salaries and wages Repairs and maintenance Bad debts nterest (attach statement) Taxes and licenses Charitable contributions (see instructions for limitation rules) Depreciation (attach Form 4562) Less depreciation claimed on Schedule A and elsewhere on return Depletion m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 21 22a m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Contributions to deferred compensation plans Employee benefit programs Excess exempt expenses (Schedule ) Excess readership costs (Schedule J) Other deductions (attach statement) Total deductions. Add lines 14 through 28 Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13 Net operating loss deduction (limited to the amount on line 30) Unrelated business taxable income before specific deduction. Subtract line 31 from line 30 Specific deduction (generally $1,000, but see line 33 instructions for exceptions) Unrelated business taxable income. Subtract line 33 from line 32. f line 33 is greater than line 32, enter the smaller of zero or line 32 34 JSA For Paperwork Reduction Act Notice, see instructions. 2E1610 1.000 Form 990-T (2012) WASHNGTON, DC 20002 531120 511120 ATTACHMENT 1 NANCY PNA 202-336-5827 1,201,525. ATCH 2 1,201,525. 6,132,265. 4,692,967. 1,439,298. 92,989. 92,989. 2,796,154. 2,203,052. 593,102. 106,921. ATCH 3 106,921. 964,585. 964,585. 14 15 16 17 18 19 20 22b 27 ATTACHMENT 4 28 19. 23 24 25 26 29 30 31 32 33 X 24,663. 250. 92,989. 651,715. 769,636. 2,664,199. 2,664,199. 1,000. 2,663,199.
Form 990-T (2012) Page 2 Part Tax Computation 35 Organizations taxable as corporations (see instructions for tax computation). Controlled group a members (sections 1561 and 1563) check here See instructions and: Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order): $ $ $ 2,663,199. b Enter organization's share of: Additional 5% tax (not more than $11,750) $ Additional 3% tax (not more than $100,000) $ c ncome tax on the amount on line 34 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 35c 36 Trusts taxable at trust rates (see instructions for tax computation). ncome tax on the amount on line 34 from: Tax rate schedule or Schedule D (Form 1041) 36 37 Proxy tax (see instructions) 37 38 Alternative minimum tax m m m m m m m m m m m m m m m m m m 38 39 Total. Add lines 37 and 38 to line 35c or 36, whichever applies m m m m m m m m m m m m m m m m m m m m m m m m m m 39 Part V Tax and Payments 40 a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116) 40a b Other credits (see instructions) m m m m m m m m m m m m m m m 40b c General business credit. Attach Form 3800 (see instructions) 40c d Credit for prior year minimum tax (attach Form 8801 or 8827) 40d e Total credits. Add lines 40a through 40d 40e 41 Subtract line 40e from line 39 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 41 42 Other taxes. Check if from: Form 4255 Form 8611 Form 8697 Form 8866 Other (attach statement) 42 43 Total tax. Add lines 41 and 42 m m m m m m m m m m m m m m m m m m m m m m m m 43 44 a Payments: A 2011 overpayment credited to 2012 44a 88,786. b 2012 estimated tax payments 44b 770,000. c Tax deposited with Form 8868 m m m m m m m m m m m m m m m m m m m m 44c d Foreign organizations: Tax paid or withheld at source (see instructions) 44d e Backup withholding (see instructions) m m m m m m m m m m m m m m m m m 44e f Credit for small employer health insurance premiums (Attach Form 8941) m m m m m m 44f g Other credits and payments: Form 2439 Form 4136 Other Total 44g 45 Total payments. Add lines 44a through 44g m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 45 46 Estimated tax penalty (see instructions). Check if Form 2220 is attached m m m m m m m m m 46 47 Tax due. f line 45 is less than the total of lines 43 and 46, enter amount owed 47 48 Overpayment. f line 45 is larger than the total of lines 43 and 46, m m m m m m m m m m m m enter amount overpaid 48 49 Enter the amount of line 48 you want: Credited to 2013 estimated tax Refunded 49 Part V Statements Regarding Certain Activities and Other nformation (see instructions) 1 At any time during the 2012 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? f "Yes," the organization may have to file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. f "Yes," enter the name of the foreign country here 2 During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust? 3 X m m m m X f "Yes," see instructions for other forms the organization may have to file. Enter the amount of tax-exempt interest received or accrued during the tax year $ N/A m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m (attach statement) m m m m m m m 4a 8 Do the rules of section 263A (with respect to Yes No Other costs (attach statement) 4b property produced or acquired for resale) apply m 5 m m m m m m m m m m m m m m m m m m m m X Schedule A - Cost of Goods Sold. Enter method of inventory valuation 1 nventory at beginning of year 1 6 nventory at end of year 6 2 Purchases 2 7 Cost of goods sold. Subtract line 3 Cost of labor 3 6 from line 5. Enter here and in 4 a Additional section 263A costs Part, line 2 7 b 5 Total. Add lines 1 through 4b to the organization? Sign Here Under penalties of perjury, declare that have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. M Paid Preparer Use Only JSA 2E1620 1.000 AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 X May the RS discuss this return ARCHE L. TURNER CFO with the preparer shown below Signature of officer Date Title (see instructions)? Yes No Print/Type preparer's name Preparer's signature Date PTN Check if self-employed M 11,750. ATCH 5 917,238. X 917,238. 917,238. 917,238. 858,786. 10. 58,462. JEFFREY J. SCHRAGG P00234543 Firm's name Firm's EN BDO USA, LLP 13-5381590 Firm's address 8405 GREENSBORO DRVE 7TH FLOOR Phone no. 703-893-0600 MCLEAN, VA 22102 Yes No Form 990-T (2012)
AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 Form 990-T (2012) Page 3 Schedule C - Rent ncome (From Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of property (a) From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%) 2. Rent received or accrued (b) From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income) 3(a) Deductions directly connected with the income in columns 2(a) and 2(b) (attach statement) Total Total m m m m m (c) Total income. Add totals of columns 2(a) and 2(b). Enter here and on page 1, Part, line 6, column (A) Schedule E - Unrelated Debt-Financed ncome (see instructions) 1. Description of debt-financed property ATTACHMENT 6 4. Amount of average acquisition debt on or allocable to debt-financed property (attach statement) 5. Average adjusted basis of or allocable to debt-financed property (attach statement) 2. Gross income from or allocable to debt-financed property 6. Column 4 divided by column 5 % % % % (b) Total deductions. Enter here and on page 1, Part, line 6, column (B) 3. Deductions directly connected with or allocable to debt-financed property (a) Straight line depreciation (attach statement) 7. Gross income reportable (column 2 x column 6) Enter here and on page 1, Part, line 7, column (A). Totals m m m m m m m m m m m m m m m m m m m m m m m m m Total dividends-received deductions included in column 8 m m m m m m m m m m m m m m m m m m m m m m m m m m m m Schedule F - nterest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1. Name of controlled organization 2. Employer identification number 3. Net unrelated income (loss) (see instructions) 4. Total of specified payments made 5. Part of column 4 that is included in the controlling organization's gross income (b) Other deductions (attach statement) 8. Allocable deductions (column 6 x total of columns 3(a) and 3(b)) Enter here and on page 1, Part, line 7, column (B). 6,132,265. 4,692,967. 6. Deductions directly connected with income in column 5 Nonexempt Controlled Organizations 7. Taxable ncome 8. Net unrelated income (loss) (see instructions) 9. Total of specified payments made Totals m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m JSA 10. Part of column 9 that is included in the controlling organization's gross income Add columns 5 and 10. Enter here and on page 1, Part, line 8, column (A). 11. Deductions directly connected with income in column 10 Add columns 6 and 11. Enter here and on page 1, Part, line 8, column (B). Form 990-T (2012) 2E1630 1.000
Form 990-T (2012) Page 4 Schedule G - nvestment ncome of a Section 501(c)(7), (9), or (17) Organization (see instructions) 3. Deductions 4. Set-asides 5. Total deductions 1. Description of income 2. Amount of income directly connected (attach statement) and set-asides (col. 3 (attach statement) plus col. 4) Totals m m m m m m m m m m m m Enter here and on page 1, Part, line 9, column (A). Schedule - Exploited Exempt Activity ncome, Other Than Advertising ncome (see instructions) 1. Description of exploited activity ATCH 7 Totals m m m m m m m m m m m m AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 2. Gross unrelated business income from trade or business Enter here and on page 1, Part, line 10, col. (A). 3. Expenses directly connected with production of unrelated business income Enter here and on page 1, Part, line 10, col. (B). 4. Net income (loss) from unrelated trade or business (column 2 minus column 3). f a gain, compute cols. 5 through 7. Schedule J - Advertising ncome (see instructions) ncome From Periodicals Reported on a Consolidated Basis Part 5. Gross income from activity that is not unrelated business income 6. Expenses attributable to column 5 Enter here and on page 1, Part, line 9, column (B). 7. Excess exempt expenses (column 6 minus column 5, but not more than column 4). Enter here and on page 1, Part, line 26. 92,989. 92,989. 1. Name of periodical 2. Gross advertising income 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). f a gain, compute cols. 5 through 7. 5. Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). Totals (carry to Part, line (5)) m m Part ncome From Periodicals Reported on a Separate Basis (For each periodical listed in Part, fill in columns 2 through 7 on a line-by-line basis.) 1. Name of periodical Totals from Part Totals, Part (lines 1-5) m m m m 2. Gross advertising income Enter here and on page 1, Part, line 11, col. (A). 3. Direct advertising costs Enter here and on page 1, Part line 11, col. (B). 4. Advertising gain or (loss) (col. 2 minus col. 3). f a gain, compute cols. 5 through 7. 5. Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). Enter here and on page 1, Part, line 27. 2,796,154. 2,203,052. 651,715. Schedule K - Compensation of Officers, Directors, and Trustees (see instructions) 3. Percent of 1. Name 2. Title time devoted to 4. Compensation attributable to business unrelated business % % % Total. Enter here and on page 1, Part, line 14 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m % JSA 2E1640 1.000 ATCH 8 2,796,154. 2,203,052. 593,102. 17,823,087. 18,337,100. 651,715. Form 990-T (2012)
AMERCAN PSYCHOLOGCAL ASSOCATON EN: 52-2262136 APPORTONMENT PLAN FOR THE TAX YEAR THAT NCLUDES DECEMBER 31, 2012 dentification of Group Members: Name Address TN Year-end 750 First Street, NE American Psychological Washington, DC 20002-4242 52-2262136 December 31 Association Practice Org. 750 First Street, NE American Psychological Washington, DC 20002-4242 53-0205890 December 31 Association, nc. 750 First Street, NE APA G Street Corporation Washington, DC 20002-4242 47-0909591 December 31 Pursuant to regulations under RC Secs. 38, 179, and 1561, the component members of the controlled group listed below consent to the following apportionment plan: 5% Additional Group Member 15% Rate Bracket 25% Rate Bracket 34% Rate Bracket Tax Bracket American Psychological - - 116,310 - Association Practice Org. American Psychological - - 2,663,199 11,750 Association, nc. APA G Street Corporation 50,000 25,000 114,541 - Total 50,000 25,000 2,894,050 11,750 The AMT exemptions, Section 179 deduction, are allocated as follows: $40,000 AMT $150,000 AMT Section 179 Group Member Exemption Exemption Deduction American Psychological - - - Association Practice Org. American Psychological Association, nc. 40,000 150,000 250,000 APA G Street Corporation - - - Total 40,000 150,000 250,000 Original of this statement is filed at the following RS Service Center: Cincinnati, OH Signatures of Authorized Persons: Group Member Signature Name Title American Psychological Association Practice Org. American Psychological Association, nc. APA G Street Corporation ATTACHMENT 1A
AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 ATTACHMENT 1 ORGANZATON'S PRMARY UNRELATED BUSNESS ACTVTY. ADVERTSNG, MALNG LST RENTAL, AND RENTAL REAL ESTATE
AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 ATTACHMENT 2 FORM 990T - LNE 5 -NCOME (LOSS) FROM PARTNERSHPS APA TEN G LLC SCH K-1 NET RENTAL NCOME 1,676,447. APPLCATON OF DEBT FNANCED PERCENTAGE -474,922. NCOME (LOSS) FROM PARTNERSHPS 1,201,525.
AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 ATTACHMENT 3 PART - LNE 12 - OTHER NCOME MALNG LST RENTAL 106,921. PART - LNE 12 - OTHER NCOME 106,921.
AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 ATTACHMENT 4 FORM 990T - PART - LNE 28 - TOTAL OTHER DEDUCTONS DELVERY / MESSENGER SERVCE 19. PART - LNE 28 - OTHER DEDUCTONS 19.
AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 ATTACHMENT 5 FORM 990T - ORGANZATONS TAXABLE AS CORPORATONS - TAX COMPUTATON 1 TAXABLE NCOME FROM LNE 34, PAGE 1, 990-T... 2,663,199. 2 LNE 1 OR THE CORPORATON'S SHARE OF THE $50,000 TAXABLE NCOME BRACKET, WHCHEVER S LESS... 3 SUBTRACT LNE 2 FROM LNE 1... 2,663,199. 4 LNE 3 OR THE CORPORATON'S SHARE OF THE $25,000 TAXABLE NCOME BRACKET, WHCHEVER S LESS... 5 SUBTRACT LNE 4 FROM LNE 3... 2,663,199. 6 LNE 5 OR THE CORPORATON'S SHARE OF THE $9,925,000 TAXABLE NCOME BRACKET, WHCHEVER S LESS... 2,663,199. 7 SUBTRACT LNE 6 FROM LNE 5... 8 ENTER 15% OF LNE 2... 9 ENTER 25% OF LNE 4... 10 ENTER 34% OF LNE 6... 905,488. 11 ENTER 35% OF LNE 7... 12 MEMBER'S SHARE OF ADDTONAL TAX: (A) 5% OF THE EXCESS OVER $100,000 OR (B) $11,750... 11,750. 13 MEMBER'S SHARE OF ADDTONAL TAX: (A) 3% OF THE EXCESS OVER $15 MLLON OR (B) $100,000... 14 TOTAL OF LNES 8 THROUGH 13. ENTER THS AMOUNT ON LNE 35C, PAGE 2, 990-T... 917,238.
AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 SCHEDULE E - UNRELATED DEBT-FNANCED NCOME ATTACHMENT 6 4. 5. 7. 8. 3. AVERAGE AVERAGE 6. GROSS NCOME ALLOCABLE 1. 2. DEDUCTONS DRECTLY CONNECTED ACQUSTON ADJUSTED % 4 S REPORTABLE DEDUCTONS DESCRPTON OF DEBT-FNANCED PROPERTY GROSS NCOME (3A) (3B) DEBT BASS OF 5 (2 X 6) 6 * (3A + 3B) APA 750 LLC 6,317,060. 964,585. 4,099,821. 44,627,442. 67,515,060. 66.100 4,175,577. 3,347,572. APA TEN G LLC 2,730,097. 1,877,182. 36,129,520. 50,410,296. 71.671 1,956,688. 1,345,395. TOTALS 6,132,265. 4,692,967. ATTACHMENT 6
AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 SCHEDULE - EXPLOTED EXEMPT ACTVTY NCOME, OTHER THAN ADVERTSNG NCOME ATTACHMENT 7 2. GROSS 3. 6. 7. UNRELATED EXPENSES 4. 5. EXPENSES EXCESS 1. BUSNESS DRECTLY NET NCOME GROSS NCOME ATTRBUTABLE EXEMPT EXPLOTED ACTVTY NCOME CONNECTED OR (LOSS) FROM ACTVTY TO COL. 5 EXPENSES WEBSTE 92,989. 92,989. 1,768,556. 92,989. COLUMN TOTALS 92,989. 92,989. ATTACHMENT 7
AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 ATTACHMENT 8 SCHEDULE J - PART, ADVERTSNG NCOME REPORTED ON A SEPARATE BASS 2. 3. 7. GROSS DRECT 4. 5. 6. EXCESS 1. ADVERTSNG ADVERTSNG ADVERTSNG CRCULATON READERSHP READERSHP NAME OF PERODCAL NCOME COSTS GAN OR LOSS NCOME COSTS COSTS PERODCALS 2,796,154. 2,203,052. 593,102. 17,823,087. 18,337,100. 651,715. COLUMN TOTALS 2,796,154. 2,203,052. 593,102. 17,823,087. 18,337,100. 651,715. ATTACHMENT 8
AMERCAN PSYCHOLOGCAL ASSOCATON FORM 990-T EN: 53-0205890 SCHEDULE J, PART DETAL ADVERTSNG NCOME (LOSS) ATTACHMENT 8 FOR THE PEROD ENDNG DECEMBER 31, 2012 EXCESS PROG GROSS ADVERTSNG DRECT ADV. ADVERTSNG CRCULATON READERSHP READERSHP NO PUBLCATON NCOME COSTS GAN/LOSS NCOME COSTS COSTS 50204 Applied 1,575 2,655 (1,080) 855,139 636,914-50206 Consulting 2,373 3,391 (1,018) 862,403 434,669-50207 Educational 3,735 3,814 (79) 783,580 490,822-50209 Aging 3,960 3,282 678 381,872 487,391 678 50210 Bulletin 375 867 (492) 805,690 497,427-50211 Counseling (735) 39 (774) 541,607 288,281-50212 Review 1,075 1,670 (595) 699,513 322,104-50213 Personality 2,450 3,883 (1,433) 1,546,545 921,990-50214 Developmental 2,125 3,417 (1,292) 898,732 715,486-50216 Psychological Assessment 1,895 3,489 (1,594) 371,500 399,144-50217 Family Psychology 1,750 961 789 345,017 401,349 789 50218 Neuropsychology 2,500 3,563 (1,063) 317,641 365,002-50220 PHA- Psychopharmacology 560 1,192 (632) 146,484 184,005-50222 Experimental - Learning 1,260 880 380 715,092 730,598 380 50223 Experimental - Perception 210 450 (240) 588,709 573,791-50225 Health Psychology 3,910 5,939 (2,029) 462,688 534,231-50227 Psychological Methods 2,548 3,945 (1,397) 189,384 296,569-50228 Emotion 235 321 (86) 267,783 520,646-50229 Addictive Behaviors 1,425 1,732 (307) 285,116 377,054-50401 American Psychologist 25,965 53,851 (27,886) 2,015,113 2,539,174-50555 Occupational Health Journal 200 231 (31) 184,968 73,188-50562 Psychoanalytic Psychology 375 263 112 225,133 169,587-50568 Psychological Services 4,075 58 4,017 110,846 88,241-50570 Psychotherapy 1,500 1,922 (422) 391,021 279,320-50571 Psychological Services 930 727 203 102,815 88,013-50573 Dreaming 300 375 (75) 102,398 85,091-50577 School Psychology Qrtly 293 2,665 (2,372) 153,370 69,540-50582 CAP- Canadian Psychology 2,815 1,603 1,212 250,058 196,091-50585 Psyc Religion & Spirituality 325 316 9 97,683 83,621-85102 Convention "Program" 111,251 147,494 (36,243) 1,887,078 1,435,062-70836 Monitor 2,534,644 1,895,129 639,515 1,138,850 3,738,393 639,515 70837 Grad Student Mag 63,281 52,928 10,353 99,259 314,306 10,353 70196 Other Publications 8,642-8,642 - - - 70505 Advertising Commission 8,332-8,332 - - - TOTAL $ 2,796,154 $ 2,203,052 $ 593,102 $ 17,823,087 $ 18,337,100 651,715
Form 2220 Department of the Treasury Underpayment of Estimated Tax by Corporations Attach to the corporation's tax return. OMB No. 1545-0142 nternal Revenue Service nformation about Form 2220 and its separate instructions is at www.irs.gov/form2220. À¾µ Name Employer identification number AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 Note: Generally, the corporation is not required to file Form 2220 (see Part below for exceptions) because the RS will figure any penalty owed and bill the corporation. However, the corporation may still use Form 2220 to figure the penalty. f so, enter the amount from page 2, line 38 on the estimated tax penalty line of the corporation's income tax return, but do not attach Form 2220. Required Annual Payment Part 1 Total tax (see instructions) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 2 a Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1 m m 2a b Look-back interest included on line 1 under section 460(b) for completed long-term contracts or section 167(g) for depreciation under the income forecast method m m m m m 2b c Credit for federal tax paid on fuels (see instructions) 2c d Total. Add lines 2a through 2c m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 3 Subtract line 2d from line 1. f the result is less than $500, do not complete or file this form. The corporation does not owe the penalty m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 4 Enter the tax shown on the corporation's 2011 income tax return (see instructions). Caution: f the tax is zero or the tax year was for less than 12 months, skip this line and enter the amount from line 3 on line 5 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 5 Required annual payment. Enter the smaller of line 3 or line 4. f the corporation is required to skip line 4, enter the amount from line 3 5 Part 6 Reasons for Filing - Check the boxes below that apply. f any boxes are checked, the corporation must file Form 2220 even if it does not owe a penalty (see instructions). The corporation is using the adjusted seasonal installment method. 7 The corporation is using the annualized income installment method. 8 The corporation is a "large corporation" figuring its first required installment based on the prior year's tax. Part Figuring the Underpayment (a) (b) (c) (d) 9 nstallment due dates. Enter in columns (a) through (d) the 15th day of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th months of the corporation's tax year m m m m m m m m m m m m m 9 10 Required installments. f the box on line 6 and/or 11 line 7 above is checked, enter the amounts from Schedule A, line 38. f the box on line 8 (but not 6 or 7) is checked, see instructions for the amounts m m m m m m m to enter. f none of these boxes are checked, enter 25% of line 5 above in each column 10 Estimated tax paid or credited for each period (see instructions). For column (a) only, enter the amount from line 11 on line 15 m m m m m m m m m m m m Complete lines 12 through 18 of one column before going to the next column. m m m m m m m m m m m m Subtract line 14 from line 13. f zero or less, enter -0- m m m 16 f the amount on line 15 is zero, subtract line 13 m m m m m m m m 12 Enter amount, if any, from line 18 of the preceding column 12 13 Add lines 11 and 12 13 14 Add amounts on lines 16 and 17 of the preceding column 14 15 15 from line 14. Otherwise, enter -0-16 17 Underpayment. f line 15 is less than or equal to line 10, subtract line 15 from line 10. Then go to line 12 of the next column. Otherwise, go to line 18 17 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 18 Overpayment. f line 10 is less than line 15, subtract line 10 from line 15. Then go to line 12 of the next column 18 11 Go to Part V on page 2 to figure the penalty. Do not go to Part V if there are no entries on line 17 - no penalty is owed. For Paperwork Reduction Act Notice, see separate instructions. Form 2220 (2012) JSA 2X8006 2.000 1 2d 3 4 917,238. 917,238. 859,624. 859,624. 04/16/2012 06/15/2012 09/17/2012 12/17/2012 214,906. 214,906. 214,906. 214,906. 281,286. 192,500. 192,500. 192,500. 66,380. 43,974. 21,568. 258,880. 236,474. 214,068. 281,286. 258,880. 236,474. 214,068. 66,380. 43,974. 21,568. 838.
Form 2220 (2012) Page 2 Part V Figuring the Penalty (a) (b) (c) (d) 19 Enter the date of payment or the 15th day of the 3rd month after 20 the close of the tax year, whichever is earlier (see instructions). (Form 990-PF and Form 990-T filers: Use 5th month instead of 3rd month.) m m m m m m m m m m m m m m m m m m m m m m m m m m Number of days from due date of installment on line 9 to the date shown on line 19 m m m m m m m m m m m m m m m m m m m m m 19 20 21 Number of days on line 20 after 4/15/2012 and before 7/1/2012 21 22 23 Underpayment on line 17 x Number of days on line 21 x 3% 366 Number of days on line 20 after 6/30/2012 and before 10/1/2012 22 23 ATTACHMENT 1 24 Number of days on line 23 Underpayment on line 17 x x 3% 366 25 Number of days on line 20 after 9/30/2012 and before 1/1/2013 24 25 SEE PENALTY COMPUTATON WHTEPAPER DETAL Number of days on line 25 26 Underpayment on line 17 x x 3% 366 26 27 Number of days on line 20 after 12/31/2012 and before 4/1/2013 27 28 29 30 Number of days on line 27 Underpayment on line 17 x x 3% 365 Number of days on line 20 after 3/31/2013 and before 7/1/2013 Number of days on line 29 Underpayment on line 17 x x *% 365 31 Number of days on line 20 after 6/30/2013 and before 10/1/2013 28 29 30 31 Number of days on line 31 32 Underpayment on line 17 x x *% 365 33 Number of days on line 20 after 9/30/2013 and before 1/1/2014 32 33 Number of days on line 33 34 Underpayment on line 17 x x *% 365 35 Number of days on line 20 after 12/31/2013 and before 2/16/2014 34 35 Number of days on line 35 36 Underpayment on line 17 x x *% 365 37 Add lines 22, 24, 26, 28, 30, 32, 34, and 36 m m m m m m m m m m 37 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 38 Penalty. Add columns (a) through (d) of line 37. Enter the total here and on Form 1120, line 33; or the comparable line for other income tax returns 38 36 *Use the penalty interest rate for each calendar quarter, which the RS will determine during the first month in the preceding quarter. These rates are published quarterly in an RS News Release and in a revenue ruling in the nternal Revenue Bulletin. To obtain this information on the nternet, access the RS website at www.irs.gov. You can also call 1-800-829-4933 to get interest rate information. 10. Form 2220 (2012) JSA 2X8007 2.000
AMERCAN PSYCHOLOGCAL ASSOCATON, NC. 53-0205890 ATTACHMENT 1 PENALTY COMPUTATON DETAL - FORM 2220 DATE PD UNDERPAYMENT BEG.DATE END DATE DAYS % PENALTY QUARTER 4, RATE PEROD 1 ( 12/17/2012-12/31/2012 ) 838. 12/17/2012 12/31/2012 14 3 1. TOTAL TO FORM 2220, LNE 22, COLUMN D 1. QUARTER 4, RATE PEROD 2 ( 12/31/2012-05/15/2013 ) 838. 12/31/2012 05/15/2013 135 3 9. TOTAL TO FORM 2220, LNE 24, COLUMN D 9. TOTAL UNDERPAYMENT PENALTY 10. ATTACHMENT 1