lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493314016194I Return of Organization Exempt From Income Tax OMB No 1545-0047 Form Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private 1 3 foundations) II- Do not enter Socral Securrty numbers on thIs form as It may be made pubIIc By law, the IRS open to Public generally cannot redact the Information on the form II- Informatron about Form 990 and Its Instructions Is at Department of the Treasury Internal Revenue Servrce Inspection A For the 2013 calendar year, or tax year beginning 07-01-2013 2013, and ending 06-30-2014 Name Of organ'zat'on Employer identification number Ched? 'f appl'cab'e ASSN 0F COMMUNICATIONS Address change INC 6 3 6 1 88 5 Dorng Busrness As Name change In't'al return Number and street (or 0 box If marl Is not delrvered to street address) Room/surte Telephone number l?Termmated 351 WILLIAMSON BLVD (386)322-2500 Amended return CIty or town, state or provInce, country, and ZIP or foreIgn postal code DAYTONA BEACH, FL 32114 Appl'cat'on pend'ng Gross receIptS 9,952,816 Name and address of prIncrpal offrcer H(a) IS a group return for DEREKPOARCH subordrnates? H(b) Are allsubordrnates Included? I Tax-exempt Status I7 501(c)(3) 501(c)( )1 (Insert no) 4947(a)(1) or 527 If attach a (see Instructrons) Group exemptlon number?- Form of organrzatron '7 Corporatron Trust Assocratron Other Year of fonnatron 1977 State of legal domIcrle FL 1 BrIefly descrIbe the organrzatron's or most srgnI?cant actIvrtIes THE ASSN OF PUBLIC SAFETY COMMUNICATIONS OFFICIALS (APCO) IS AN LEADER COMMITTED TO PROVIDING COMPLETE PUBLIC SAFETY COMMUNICATIONS EXPERTISE, PROFESSIONAL ADVOCACY, AND OUTREACH TO BENEFIT OUR MEMBERS AND THE PUBLIC I 2 Check thIS box h1? Ifthe organrzatron drscontrnued Its operatrons or dIsposed of more than 25% ofItS net assets 35 3 Number ofvotrng members ofthe body (Part VI, lrne 1a) 3 13 4 Number ofrndependent votIng members of the body (Part VI, lrne 1bTotal number employed In calendar year 2013 (Part V, lrne 2a) 5 57 6 Total number ofvolunteers (estrmate If necessary) 6 120 7aTotal unrelated busrness revenue from Part column (C), lrne 28,453 Net unrelated busrness taxablerncome from Form -219 Prior Year Current Year 8 and grants (Part lrne 1h5,992 53,516 9 Program servrce revenue (Part lrne Zg10,230,749 9,890,610 10 (Part 3,4,and 5,6d,8c,9c,10c,and11e) 8,348 8,419 12 Total revenue?add lrnes 8 through 11 (must equal Part column (A), lrne 1210,245,437 9,952,816 13 Grants and amounts paId (Part IX, column (A), lrnes 1?3) . . . 35,444 27,386 14 Bene?ts paId to orfor members (Part IX, column (A), lrne SalarIeS, other compensatron, employee benefrts (Part IX, column (A), lrnes 5-10) 3,807,910 3,980,490 16a fees (PartIX,column lleTotal expenses (Part column (D5,264,678 5,580,464 18 Totalexpenses Add lrnes 9,108,032 9,588,340 19 Revenue less expenses Subtract lrne 18 from lrne 1,137,405 364,476 3E Beginning of Current End of Year Year 33 20 Total assets (Part X, lrne 168,882,078 9,392,603 5E 21 Total IabI ItIes (Part X, lrne 264,006,001 4,152,050 3IE 22 Net assets orfund balances Subtract lrne 21 from lrne 20 . . . . . 4,876,077 5,240,553 Signature Block Under penaltIes of perjury, I declare that I have examrned thIs return, IncludIng schedules and statements, and to the best of my knowledge and beIIef, It Is true, correct, and complete Declaratron of preparer (other than of?cer) Is based on all Informatron of preparer has any knowledge l2014-11-10 Sign SIgnature of of?cer Date Here DEREK POARCH Executrve DIreCtor Type or prInt name and tItle PrInt/Type preparer's name Preparer?s SIgnature Date Check lf PTIN LISA PARK se f_employed P00005494 FInn's name Weston Gregory LLC FInn's EIN F- Preparer Use FIrrn'S address 100 La Costa Lane Surte 100 Phone no (386) 274?2747 Daytona Beach, FL 321148158 May the IRS dIscuss thIs return the preparer shown above? (see InstructIonsI7Yes For Paperwork Reduction Act Notice, see the separate instructionsForm 990 (20 1 3) Form 990 (2013) Page 2 Statement of Program Service Accomplishments Briefly describe the organization?s missmn THE ASSOCIATION OF PUBLIC SAFETY COMMUNICATIONS OFFICIALS (APCO) IS AN INTERNATIONAL LEADER COMMITTED TO PROVIDING COMPLETE PUBLIC SAFETY COMMUNICATIONS EXPERTISE, PROFESSIONAL OUTREACH TO BENEFIT OUR MEMBERS AND THE PUBLIC Did the organization undertake any Significant program serVIces during the year which were not listed on the prior Form 990 or990-EZ? I?Yes If "Yes," describe these new serVIces on Schedule 0 3 Did the organization cease conducting, or make Significant changes in how it conducts, any program serVIces? Yes I7 No If "Yes," describe these changes on Schedule 0 4 Describe the organization?s program serVIce accomplishments for each of its three largest program serVIces, as measured by expenses Section 501(c)(3)and 501(c)(4) organizations are reqUIred to report the amount ofgrants and allocations to others, the total expenses, and revenue, ifany, for each program serVIce reported 4a (Code (Expenses 9,446,740 including grants of 27,386 (Revenue THE ASSOCIATION OF PUBLIC SAFETY COMMUNICATIONS OFFICIALS (APCO) IS AN INTERNATIONAL LEADER COMMITTED TO PROVIDING COMPLETE PUBLIC SAFETY COMMUNICATIONS EXPERTISE, PROFESSIONAL DEVELOPMENT, TECHNICAL ASSISTANCE, ADVOCACY, AND OUTREACH TO BENEFIT OUR MEMBERS AND THE PUBLIC 4b (Code (Expenses including grants of (Revenue 44; (Code (Expenses including grants of (Revenue 4d Other program serVIces (Describe in Schedule 0 (Expenses including grants of$ (Revenue 4e Total program service expenseslr 9,446,740 Form 990 (2013) Form 990 (201320a Part Page 3 Part IV Checklist of Required Schedules Yes No Is the organization described In section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," Yes complete Schedule A 1 Is the organization reqUIred to complete Schedule 3, Schedule of Contributors (see instructions)? 2 Yes Did the organization engage in direct or indirect political campaign actIVIties on behalf ofor in opp05ition to No candidates for public office? If "Yes," complete Schedule C, Part I 3 Section 501(c)(3) organizations. Did the organization engage in lobbying actIVIties, or have a section 501(h) No election in effect during the tax year? If "Yes," complete Schedule C, Part II 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or amounts as defined in Revenue Procedure 98-19? If "Yes,"complete Schedule C, No 5 Did the organization maintain any donor adVIsed funds or any Similarfunds or accounts for which donors have the right to prowde adVIce on the distribution or investment ofamounts in such funds or accounts? If "Yes," complete Schedule D, Part I 5 0 Did the organization receive or hold a conservation easement, including easements to preserve open space, the enVIronment, historic land areas, or historic structures? If "Yes,"complete Schedule D, Part II 7 0 Did the organization maintain collections ofworks ofart, historical treasures, or other Similar assets? If "Yes," complete Schedule D, Part . 3 0 Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or prowde credit counseling, debt management, credit repair, or debt negotiation serVIces? If "Yes," complete Schedule D, Part IVE 9 0 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, 10 No permanent endowments, or quaSI-endowments? If "Yes," complete Schedule D, Part Ifthe organization?s answerto any ofthe followmg questions is "Yes," then complete Schedule D, Parts VI, VII, IX, or as applicable Did the organization report an amount for land, and eqUIpment in Part X, line 10? If "Yes," complete Schedule D, Part VI 11a es Did the organization report an amount for investments?other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part 11b 0 Did the organization report an amount for investments?program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes,"complete Schedule D, Part . 11C 0 Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part 11d 0 Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, PartXE me Yes Did the organization's separate or consolidated finanCIal statements for the tax year include a footnote that 11f NO addresses the organization's liability for uncertain tax p05itions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part Did the organization obtain separate, independent audited finanCIal statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII 12a N0 Was the organization included in consolidated, independent audited finanCIal statements for the tax year? If 12b Yes "Yes," and If the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII lS optional Is the organization a school described in section If "Yes,"complete ScheduleE 13 No Did the organization maintain an office, employees, or agents outSIde ofthe United States? 14a No Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraismg, busmess, investment, and program serVIce actIVIties outSIde the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes,"complete Schedule F, Parts I and IV . 14b N0 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or other a55istance to or for any foreign organization? If ?Yes,? complete Schedule F, Parts II and IV 15 0 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or other a55istance to orforforeign indIVIduals? If "Yes,"complete ScheduleF, Parts and IV . 16 0 Did the organization report a total of more than $15,000 ofexpenses for professmnal fundraismg serVIces on Part 17 No IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see Instructions) Did the organization report more than $15,000 total offundraismg event gross income and contributions on Part lines 1c and 8a? If "Yes,"complete Schedule G, Part II 18 0 Did the organization report more than $15,000 ofgross income from gaming actIVIties on Part line 9a? If 19 No "Yes," complete Schedule G, Part Did the organization operate one or more hospital faCIlities? If "Yes,"complete ScheduleH 20a No If "Yes" to line 20a, did the organization attach a copy of its audited finanCIal statements to this return? 20b Form 990 (2013) Form 990 (2013Part I Page 4 Part IV Checklist of Required Schedules (continued) Did the organization report more than $5,000 ofgrants or other a55istance to any domestic organization or 21 No government on Part IX, column (A), line 1? If "Yes,"complete Schedule I, Parts I and II Did the organization report more than $5,000 ofgrants or other assistance to indIVIduals in the United States on 22 Part IX, column (A), line 2? If ?Yes,? complete Schedule I, Parts I and es Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," 23 es complete Schedule] . Did the organization have a tax-exempt bond issue With an outstanding prinCIpaI amount of more than $100,000 as ofthe last day ofthe year, that was issued after December 31, 2002? If ?Yes,? answer lines 24b through 24d and complete Schedule K. If ?No, "go to line 25a . . . 24a 0 Did the organization invest any proceeds oftax-exempt bonds beyond a temporary period exception? 24b No Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? 24C 0 Did the organization act as an "on behalfof" issuerfor bonds outstanding at any time during the year? 24d No Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction With a disqualified person during the year? If "Yes," complete Schedule L, Part I 253 NO Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior year, and that the transaction has not been reported on any ofthe organization?s prior Forms 990 or If 25b No "Yes," complete Schedule L, Part I Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? 26 NO If so, complete Schedule L, Part II Did the organization prowde a grant or other a55istance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family 27 NO member of any ofthese persons? If "Yes," complete Schedule L, Part Was the organization a party to a busmess transaction With one of the fo 0Wing parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part 28a No A family member ofa current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part I . 28b 0 An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV . 28C 0 Did the organization receive more than $25,000 in non-cash contributions? If "Yes,"complete ScheduleM . 29 No Did the organization receive contributions of art, historical treasures, or other Similar assets, or qualified conservation contributions? If "Yes," complete ScheduleM 30 0 Did the organization liqUIdate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, NO 31 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II 32 No Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3? If "Yes,"complete Schedule R, PartI 33 0 Was the organization related to any tax-exempt or taxable entity? If "Yes,"complete Schedule R, Part II, orIV, and Part V, line 1 . . 34 es Did the organization have a controlled entity Within the meaning ofsection 512(b)(13)? 35a NO If?Yes?to line 35a, did the organization receive any payment from or engage in any transaction With a controlled 35b entity Within the meaning of section 5 12(b)(13)? If "Yes," complete Schedule R, Part V, line2 0 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2 35 0 Did the organization conduct more than 5% of its actIVIties through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes,"complete Schedule R, Part VI 37 0 Did the organization complete Schedule 0 and prowde explanations in Schedule 0 for Part VI, lines 11b and 19? Note. Form 990 filers are reqUIred to complete Schedule 0 33 es Form 990 (2013) Form 990 (2013) Statements Regarding Other IRS Filings and Tax Compliance Page 5 Check IfSchedule contaIns a response or note to any Me In thIs Part Enter the number reported In Box 3 of Form 1096 Enter -0- If not applicable . . 1a 52 Enter the number of Forms W-ZG Included In Me 1a Enter-0- If not appIIcable 1b 0 the organIzatIon comply WIth backup WIthholdIng rules for reportable payments to vendors and reportable gamIng (gambIIng) WInnIngs to prlze WInners? 1c No Enter the number ofemployees reported on Form W-3, TransmIttal ofWage and Tax Statements, ?led for the calendar year endIng WIth or WIthIn the year covered by thIs return 28 57 Ifat least one Is reported on Me 2a, dId the organIzatIon ?le all reqUIred federal employment tax returns? 2b Note. Ifthe sum ofIInes 1a and 2a Is greater than 250, you may be reqUIred to e-fIIe (see InstructIons) es the organIzatIon have unrelated busmess gross Income of$1,000 or more durIng the year? 3a Yes If?Yes,? has It ?led a Form 990-T for thIs yea r7 If ?No? to [me 3b, prowde an explanation In Schedule 0 3b At any tIme durIng the calendar year, dId the organIzatIon have an Interest In, or a SIgnature or other authorIty over, a fInanCIal account In a foreIgn country (such as a bank account, securItIes account, or otherfInanCIal account)? 43 NO If "Yes," enter the name ofthe foreIgn country Ir See InstructIons for fIlIng reqUIrements for Form TD 90-22 1, Report of ForeIgn Bank and FInanCIal Accounts Was the organIzatIon a party to a prothIted tax shelter transactIon at any tIme durIng the tax year? 5a No any taxable party notIfy the organIzatIon that It was or Is a party to a prothIted tax shelter transactIon? 5b No If"Yes," to lIne 5a or 5b, dId the organIzatIon ?le Form 5c Does the organIzatIon have annual gross receIpts that are normally greater than $100,000, and dId the Ga No organIzatIon so ICIt any contrIbutIons that were not tax deducthle as charItable contrIbutIons'P If"Yes," dId the organlzatIon Include WIth every so ICItatIon an express statement that such contrIbutIons or were not tax deducthle? 6b Organizations that may receive deductible contributions under section 170(c). the organIzatIon recere a payment In excess of$75 made partly as a contrIbutIon and partly for goods and 7a serVIces prOVIded to the payor? If"Yes," dId the organIzatIon notIfy the donor ofthe value of the goods or serVIces prowded? 7b the organIzatIon sell, exchange, or otherWIse dIspose of tangIble personal property for It was reqUIred to ?le Form 8282? . . . 7C If"Yes," IndIcate the number of Forms 8282 ?led durIng the year I 7d I the organIzatIon recere any funds, dIrectly or IndIrectly, to pay prequms on a personal bene?t contract? 7e the organIzatIon, durIng the year, pay prequms, dIrectly or IndIrectly, on a personal bene?t contract? 7f Ifthe organIzatIon recered a contrIbutIon Intellectual property, dId the organlzatIon ?le Form 8899 as reqUIred? 7g Ifthe organIzatIon recered a contrIbutIon ofcars, boats, aIrplanes, or other vehIcles, dId the organIzatIon ?le a Form 7h Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. the supportIng organIzatIon, or a donor adVIsed fund maIntaIned by a sponsorIng organIzatIon, have excess busmess holdIngs at any tIme durIng the year? 8 NO Sponsoring organizations maintaining donor advised funds. the organIzatIon make any taxable dIstrIbutIons under sectIon 4966? 9a No the organIzatIon make a dIstrIbutIon to a donor, donor adVIsor, or related person? 9b No Section 501(c)(7) organizations. Enter InItIatIon fees and capItal contrIbutIons Included on Part Me 12 10a Gross receIpts, Included on Form 990, Part Me 12, for pubIIc use ofclub 10b Section 501(c)(12) organizations. Enter Gross Income from members or shareholders 11a Gross Income from other sources (Do not net amounts due or paId to other sources agaInst amounts due or recered from them) 11b Section 4947(a)(1) non-exempt charitable trusts. Is the organIzatIon fIlIng Form 990 In lIeu of Form 1041? 12a No If "Yes," enter the amount of tax-exempt Interest recered or accrued durIng the year 12b Section 501(c)(29) qualified nonprofit health insurance issuers. Is the organIzatIon lIcensed to Issue health plans In more than one state? 13a NO Note. See the InstructIons for addItIonal InformatIon the organIzatIon must report on Schedule 0 Enter the amount of reserves the organIzatIon Is reqUIred to maIntaIn by the states In the organIzatIon IS lIcensed to Issue health plans 13?" Enter the amount of reserves on hand 13c the organIzatIon recere any payments for IndoortannIng serVIces durIng the tax year? 14a No If "Yes," has It ?led a Form 720 to report these payments? If "No,"prowde an explanation In Schedule 0 14b Form 990 (2013) Form 990 (2013) Page 6 Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check IfSchedule contaIns a response or note to any Me In thIs Part VI .I7 Section A. Governing Body and Management Yes No 1a Enter the number ofvotIng members ofthe governIng body at the end ofthe tax 1a 13 year Ifthere are materIal dIfferences In votIng rIghts among members ofthe governIng body, or Ifthe governIng body delegated broad authorIty to an executIve commIttee or commIttee, explaIn In Schedule 0 Enter the number ofvotIng members Included In Me 1a, above, who are Independent 1b 0 2 any of?cer, dIrector, trustee, or key employee have a famIIy relatIonshIp or a busIness relatIonshIp WIth any other of?cer, dIrector, trustee, or key employeethe organIzatIon delegate control over management dutIes customarIIy performed by or under the dIrect 3 No superVISIon of of?cers, dIrectors or trustees, or key employees to a management company or other person? 4 the organIzatIon make any SIgnIfIcant changes to Its governIng documents smce the prIor Form 990 was ?led? No 5 the organIzatIon become aware durIng the year ofa SIgnIfIcant dIversIon of the organIzatIon's assets? . 5 No the organIzatIon have members or stockholders? No 7a the organIzatIon have members, stockholders, or other persons who had the power to elect or app0Int one or more members ofthe governIng body? 7a No Are any governance deCISIons ofthe organIzatIon reserved to (or subject to approval by) members, stockholders, 7b No or persons other than the governIng body? 8 the organIzatIon contemporaneously document the meetIngs held or ertten actIons undertaken durIng the year by the followmg a The governIng body? 8a Yes Each commIttee WIth authorIty to act on behalfof the governIng body? 8b Yes 9 Is there any of?cer, dIrector, trustee, or key employee Isted In Part VII, SectIon A, who cannot be reached at the organIzatIon?s address? If the names and addresses in Schedule Section B. Policies (This Section requests information about policies not required by the Internal Revenue Code.) Yes No 10a the organIzatIon have local chapters, branches, or 10a Yes If"Yes," dId the organIzatIon have ertten polICIes and procedures governIng the actIVItIes ofsuch chapters, and branches to ensure theIr operatIons are conSIstent WIth the organIzatIon's exempt purposes? 10" Yes 11a Has the organIzatIon prOVIded a complete copy ofthIs Form 990 to all members ofIts governIng body before fIlIng the form? 11a Yes DescrIbe In Schedule 0 the process, Ifany, used by the organIzatIon to reVIew thIs Form 990 12a the organIzatIon have a ertten coanIct of Interest pollcy? If "No,"go to line 13 12a Yes Were offIcers, dIrectors, or trustees, and key employees reqUIred to dIsclose annually Interests that could gIve rIse to coanIcts? 12b Yes the organIzatIon regularly and conSIstently monItor and enforce compIIance WIth the pollcy? If "Yes,"descrIbe In Schedule 0 how this was done 12C Yes 13 the organIzatIon have a ertten po Icy? 13 Yes 14 the organIzatIon have a ertten document retentIon and destructIon pollcy? 14 Yes 15 the process for determInIng compensatlon ofthe followmg persons Include a reVIew and approval by Independent persons, data, and contemporaneous substantIatIon of the deIIberatIon and deCISIon'? a The organIzatIon?s CEO, ExecutIve DIrector, or top management offICIal 15a Yes Other of?cers or key employees of the organIzatIon 15b Yes If"Yes" to Me 15a or 15b, descrIbe the process In Schedule 0 (see InstructIons) 16a the organIzatIon Invest In, contrIbute assets to, or partICIpate In a Jomt venture or arrangement WIth a taxable entIty durIng the year? 16a No If "Yes," dId the organIzatIon follow a ertten pollcy or procedure reqUIrIng the organIzatIon to evaluate Its partICIpatIon In venture arrangements under appIIcable federal tax law, and take steps to safeguard the organIzatIon?s exempt status WIth respect to such arrangements? 16b Section C. Disclosure 17 18 19 20 LIst the States WIth a copy ofthIs Form 990 Is reqUIred to be fIledIr SectIon 6104 reqUIres an organIzatIon to make Its Form 1023 (or 1024 IfappIIcable), 990, and 990-T (501(c) (3)s only) avaIIable for pubIIc InspectIon IndIcate how you made these avaIIable Check all that apply Own webSIte Another's webSIte I7 Upon request Other (explaIn In Schedule 0) DescrIbe In Schedule 0 whether (and Ifso, how) the organIzatIon made Its governIng documents, coanIct of Interest po Icy, and fInanCIal statements avaIIable to the pubIIc durIng the tax year State the name, phySIcal address, and telephone number ofthe person who possesses the books and records of the organIzatIon FDOREEN GEARY 351 WILLIAMSON BLVD DAYTONA 32114 (386)322-2500 Form 990 (2013) Form 990(2013) Page7 Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check IfSchedule 0 contains a response or note to any line In Part VII . . . . . . . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons reqUIred to be listed Report compensation for the calendar year ending WIth or WIthIn the organization?s tax year I List all ofthe organization?s current officers, directors, trustees (whether IndIVIduals or organizations), regardless ofamount ofcompensation Enter-O- in columns (D), (E), and (F) if no compensation was paid I List all ofthe organization?s current key employees, ifany See instructions for definition of "key employee I List the organization?s five current highest compensated employees (other than an of?cer, director, trustee or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations I List all ofthe organization?s former of?cers, key employees, or highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations I List all ofthe organization?s former directors or trustees that received, in the capaCIty as a former director or trustee ofthe organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons In the followmg order indIVIduaI trustees or directors, institutional trustees, of?cers, key employees, highest compensated employees, and former such persons Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee (A) (B) (C) (D) (E) (F) Name and Title Average (do not check Reportable Reportable Estimated hours per more than one box, unless compensation compensation amount of week (list person is both an officer from the from related other any hours and a director/trustee) organization organizations compensation for related C, 3 3 I I _n (W- 2/1099- (W- 2/1099- from the organizations a 3.1: 9 MISC) MISC) organization below .1: and related dotted line) i: 3 EI- organizations (1) JOHN WRIGHT 10 00 2,700 0 0 15T VICE PRESID 0 00 (2) BRENT LEE 10 00 1,000 0 2ND VICE PRESID 0 00 (3) TERRY HALL 10 00 5,183 0 0 PAST PRESIDENT 0 00 (4) GEORGGINA SMITH 10 00 2,316 0 PreSIdent 0 00 (5) JEFF COHEN 4O 00 187,413 0 14,993 EMPLOYEE 0 00 (6) DEREK POARCH 40 00 241,653 0 19,332 EXECUTIVE DIR 0 00 (7) MARK CANNON 4O 00 134,357 0 10,749 CHIEF OF STAFF 0 00 (8) RICKY MARSHALL 40 00 123,013 0 9,841 CHIEF ADMIN 0 00 (9) DOREEN GEARY 4O 00 102,608 0 8,209 CFO 0 00 Form 990 (2013) Form 990 (2013) Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) (B) (C) (D) (E) (F) Name and Title Average P05ition (do not check Reportable Reportable Estimated hours per more than one box, unless compensation compensation amount of other week (list person is both an officer from the from related compensation any hours and a director/trustee) organization (W- organizations (W- from the for related .3, 3 3 I I _n organization and organizations a E. 9 related below .1: EE 3 organizations i1 3 II-I dotted lineSub-Total Total from continuation sheets to Part VII, Section A Total (add lines 1b and 1c) 800,243 63,124 2 Total number of indIVIduals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationFS Yes No 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedulleorsuch indiwdual . . . . . . . . . . . . . . 3 No 4 For any IndIVIduaI listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedulleorsuch 4Yes 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indIVIdual for serVIces rendered to the organization? If "Yes,"complete Schedulleorsuch person . . . . . . . . 5 No Section B. Independent Contractors 1 Complete this table for yourfive highest compensated independent contractors that received more than $100,000 of compensation from the organization Report compensation for the calendar year ending With or Within the organization?s tax year (A) (B) (C) Name and busmess address Description of serwces Compensation FCC LEGIS 132,702 ROBERT GURSS PLLC 8609 LONG ACRE COURT BETHESDA MD 20817 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 ofcompensation from the organization Form 990 (2013) Form 990 (2013) Page 9 Statement of Revenue CheckifScheduleO contains a response ornote to any lineinthis . . . . . (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt busmess excluded from function revenue tax under revenue sections 512-514 3 1a Federated campaigns 1a 15 Membership dues 1b til Fundraismg events 1c Related organizations 1d Government grants (contributions) 1e 17: All other contributions, gifts, grants, and 1f 53,516 Similar amounts not included above 3 Noncash contributions included in lines 1a?1f$ 1: 53 516 Total. Add lines 1a-1f . in Ir Busmess Code 2a COMMUNICATIONS 133,302 133,302 CONFERENCES 3,370,343 3,370,343 3 EDUCATION FEES 3,263,707 3,263,707 5 FREQUENCY COORDINATION 2,051,440 2,051,440 MEMBERSHIP DUES 1,026,040 1,026,040 a: a All other program serVIce revenue 45,778 17,325 28,453 Total. Add lines 2a?2f II- 9,890,610 3 Investment income (including leldendS, interest, 271 271 and other Similar amounts) Income from investment of tax?exempt bond proceeds F- 0 5 Royalties 0 Real (ii) Personal 6a Gross rents Less rental expenses Rental income or(loss) Net rental income or (loss) 0 Securities (ii) Other 7a Gross amount from sales of assets other than inventory Less cost or other ba5is and sales expenses Gain or (loss) Net gain 0r(loss) .p 0 Ba Gross income from fundraismg events (not including 3 5 3, ofcontributions reported on line 1c) See PartIV,line 18 l_ a 5 Less direct expenses . . . Net income or (loss) from fundraismg events . . 0 9a Gross income from gaming actIVIties See Part IV, line 19 a Less direct expenses . . . Net income or (loss) from gaming actIVIties . . .p 0 103 Gross sales ofinventory, less returns and allowances a Less cost ofgoods sold . . Net income or (loss) from sales of inventory . . 0 Miscellaneous Revenue Busmess Code 11a MISC INCOME 8419 8419 All other revenue Total.Addlines 11a?11d II- 8,419 12 Total revenue. See Instructions 9,952,816 9,870,847 28,453 Form 990 (2013) Form 990(2013) Page 10 Statement of Functional Expenses Section 501(c)(3)and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) CheckifScheduleO containsa response or note to anyline in this PartIX . . . . . . Do not include amounts reported on lines 6b, (A) Prog raggemce Manag?gzent and 7b' 8b' 9b' and Of Part TOtal expenses expenses general expenses expenses 1 Grants and other a55istance to governments and organizations in the United States See PartIV, ine 21 0 2 Grants and other aSSIstance to IndIVIdualS in the United States See Part IV, line 22 27,386 27,386 3 Grants and other a55istance to governments, organizations, and indIVIduals outSIde the United States See PartIV, ines 15 and 16 0 Benefits paid to or for members 0 5 Compensation ofcurrent officers, directors, trustees, and key employees 11,199 11,199 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . 0 7 Other salaries and wages 3,145,020 3,145,020 8 Pen5ion plan accruals and contributions (include section 401(k) and 403(b) employer contributions) 229,717 229,717 9 Other employee benefits 364,212 364,212 10 Payroll taxes 230,342 230,342 11 Fees for serVIces (non-employees) a Management 0 Legal 34,956 200 34,756 Accounting 22,000 22,000 Lobbying 0 Professmnalfundraismg serVIces See PartIV, ine 17 0 Investment management fees 0 9 Other (Ifline amount exceeds 10% ofline 25, column (A) amount, list line expenses on Schedule 0) 172,595 153,026 19,569 12 Advertising and promotion 36,305 36,305 13 Office expenses 815,572 789,913 25,659 14 Information technology 0 15 Royalties 0 16 Occupancy 119,155 119,155 17 Travel 250,940 250,940 18 Payments oftravel or entertainment expenses for any federal, state, or local public offICIals 0 19 Conferences, conventions, and meetings 2,101,889 2,101,889 20 Interest 1,322 1,322 21 Payments to affiliates 0 22 DepreCIation, depletion, and amortization 101,810 101,810 23 Insurance 45,847 6,231 39,616 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24e Ifline 24e amount exceeds 10% ofline 25, column (A)amount, list line 24e expenses on Schedule 0 a EDUCATION EXPENSE 456,949 456,949 FREQUENCY COORDINATION EXPENSE 376,476 376,476 BOARD OF DIRECTORS EXPENSE 357,091 357,091 INFORMATION TECHNOLOGY 215,714 215,714 All other expenses 471,843 471,843 25 Total functional expenses. Add lines 1 through 24e 9,588,340 9,446,740 141,600 0 26 Joint costs. Complete this line only if the organization reported in column (B) costs from a combined educational campaign and fundraismg soIICItation Check here Ir iffollowmg SOP 98-2 (ASC 958-720) Form 990 (2013) Form 990 (2013) Balance Sheet Page 11 Check ifSchedule 0 contains a response or note to any line In this Part . . (A) (B) Beginning ofyear End ofyear 1 Cash?non-interest-bearing 5,873,568 1 6,320,054 2 Sayings and temporary cash investments 272,877 2 272,947 3 Pledges and grants receivable, net 3 0 4 Accounts receivable, net 768,113 4 762,565 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule 5 0 6 Loans and other receivables from other disqualified persons (as de?ned under section 4958(f)(1)), persons described In section 4958(c)(3)(B), and contributing employers and sponsoring organizations ofsection 501(c)(9) voluntary employees' benefICIary organizations (see instructions) Complete Part II ofSchedule 6 0 7 Notes and loans receivable, net 7 0 8 Inventories for sale or use 8 0 Prepaid expenses and deferred charges 538,580 9 649,269 10a Land, bUIldings, and eqUIpment cost or other ba5is Complete Part VI of Schedule 10a 2'885'404 Less accumulated depreCIation 10b 1,505,634 1,420,943 10c 1,379,770 11 Investments?publicly traded securities 11 0 12 Investments?other securities See Part IV, line 11 12 0 13 Investments?program-related See Part IV, line 11 13 0 14 Intangible assets 14 0 15 Other assets See Part IV, line 11 7,997 15 7,998 16 Total assets. Add lines 1 through 15 (must equal line 34) 8,882,078 16 9,392,603 17 Accounts payable and accrued expenses 649,836 17 586,859 18 Grants payable 18 19 Deferred revenue 3,337,660 19 3,553,879 20 Tax-exempt bond liabilities 20 r, 21 Escrow or custodial account liability Complete Part IV ofSchedule 21 :2 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons Complete Part II ofSchedule 22 23 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24) Complete Part ofSchedule . . . . . . . . 18,505 25 11,312 26 Total liabilities. Add lines 17 through 25 4.006.001 26 4.152.050 If, Organizations that follow SFAS 117 (ASC 958), check here Ir 7 and complete 3 lines 27 through 29, and lines 33 and 34. 27 Unrestricted net assets 4,391,352 27 4,861,047 28 Temporarily restricted net assets 214,820 28 109,601 29 Permanently restricted net assets 269,905 29 269,905 If Organizations that do not follow SFAS 117 (ASC 958), check here Ir and complete lines 30 through 34. 30 Capital stock or trust prinCIpal, or current funds 30 31 Paid-in or capital surplus,or and, bUIIdlng or eqUIpment fund 31 32 Retained earnings, endowment, accumulated income, or otherfunds 32 ii; 33 Total net assets or fund balances 4,876,077 33 5,240,553 2 34 Total liabilities and net assets/fund balances 8,882,078 34 9,392,603 Form 990 (2013) Form 990(2013) Page 12 Reconcilliation of Net Assets Check IfSchedule contaIns a response or note to any Me In thIs Part XI . 1 Total revenue (must equal Part column (A), Me 12) 1 9,952,816 2 Total expenses (must equal Part IX, column (A), Me 25) 2 9,588,340 3 Revenue less expenses Subtract Me 2 from Me 1 3 364,476 4 Net assets orfund balances at begInnIng ofyear (must equal Part X, Me 33, column 4 4,876,077 5 Net unrealized gaIns (losses) on Investments 5 6 Donated serVIces and use of 6 7 Investment expenses 7 8 WIN perIod adjustments 8 9 Other changes In net assets orfund balances (explaIn In Schedule 0) 9 10 Net assets orfund balances at end ofyear CombIne lInes 3 through 9 (must equal Part X, Me 33, column 10 5,240,553 Financial Statements and Reporting Check IfSchedule contaIns a response or note to any Me In thIs Part XII . Yes No 1 AccountIng method used to prepare the Form 990 Cash I7 Accrual ther Ifthe organIzatIon changed Its method ofaccountIng from a prIor year or checked "Other," explaIn In Schedule 0 2a Were the organIzatIon?s fInanCIal statements compIIed or reVIewed by an Independent accountant? 2a No If?Yes,?check a box below to IndIcate whether the fInanCIal statements for the year were compIIed or reVIewed on a separate consolldated or both Separate Consolldated Both consolldated and separate Were the organlzatIon?s fInanCIal statements audIted by an Independent accountant? 2b Yes If?Yes,?check a box below to IndIcate whether the fInanCIal statements for the year were audIted on a separate baSIs, consolldated baSIs, or both Separate I7 Consolldated Both consolldated and separate If "Yes," to Me 2a or 2b, does the organIzatIon have a commIttee that assumes for overSIght ofthe audIt, reVIew, or compIIatIon ofIts fInanCIal statements and selectIon ofan Independent accountant? 2C Yes Ifthe organIzatIon changed eIther Its overSIght process or selectIon process durIng the tax year, explaIn In Schedule 0 3a As a result ofa federal award, was the organIzatIon requIred to undergo an audIt or audIts as set forth In the SIngle AudItAct and OMB CIrcularA-133? 33 N0 If "Yes," dId the organIzatIon undergo the reqUIred audIt or audIts? Ifthe organIzatIon dId not undergo the 3b reqUIred audIt or audIts, explaIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts Form 990 (2013) Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - SCHEDULE A (Form 990 or 990EZ) Department of the Treasury Internal Revenue Serv Ice OMB No 1545-0047 2013 Public Charity Status and Public Support Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. It See separate instruct ions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at Name of the organization ASSN OF COMMUNICATIONS INC Open to Public Inspection Employer identification number 63-0461885 Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization IS not a private foundation because it is (For lines 1 through 11, check only one boxchurch, convention ofchurches, or aSSOCIation ofchurches described in section A school described in section (Attach Schedule A hospital or a cooperative hospital serVIce organization described in section A medical research organization operated in conjunction With a hospital described in section Enter the hospital's name, City, and state An organization operated for the benefit ofa college or univerSIty owned or operated by a governmental unit described in section (Complete Part II A federal, state, or local government or governmental unit described in section An organization that normally receives a substantial part of its support from a governmental unit orfrom the general public described in section (Complete Part II A community trust described in section 170(b)(1)(A)(vi) (Complete Part II An organization that normally receives (1) more than 331/30/0 of its support from contributions, membership fees, and gross receipts from actIVIties related to its exempt functions?subject to certain exceptions, and (2) no more than 331/30/0 of its support from gross investment income and unrelated busmess taxable income (less section 511 tax) from busmesses achIred by the organization afterJune 30, 1975 See section 509(a)(2). (Complete Part An organization organized and operated excluswely to test for public safety See section 509(a)(4). An organization organized and operated excluswely for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) See section 509(a)(3). Check the box that describes the type ofsupporting organization and complete lines 1 1e through 1 1h a I_Type I Type II I_Type - Functionally integrated Type - Non-functionally integrated By checking this box, I certify that the organization IS not controlled directly or indirectly by one or more disqualified persons other than foundation managers and otherthan one or more publicly supported organizations described in section 509(a)(1)or section 509(a)(2) Ifthe organization received a written determination from the IRS that it is a Type I, Type II, orType supporting organization, check this box Since August 17, 2006, has the organization accepted any gift or contribution from any of the followmg persons? A person who directly or indirectly controls, either alone or together With persons described in (ii) Yes No and below, the governing body ofthe supported organization? 11g(i) (ii) A family member ofa person described in above? 119(ii) A 35% controlled entity ofa person described in or (ii) above? Prowde the followmg information about the supported organization(s) Na me of supported organization (ii) EIN Type of organization (described on (iv) Is the organization in col listed in Did you notify the organization in col ofyour (vi) Is the organization in col organized (vii) A mount of monetary support lines 1- 9 above your governing support? in the section document? (see inst ruct ionsTotal For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ. Cat N0 11235F ScheduleA(Form 9900r Schedule A (Form 990 or 990-EZ) 2013 Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part If the organization fails to qualify under the tests listed below, please complete Part Section A. Public Support Page 2 Calendar year (or fiscal year beginning 1 6 in)F Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants Tax revenues levred forthe organization's benefit and either paid to or expended on its behalf The value ofserVIceS orfaCIlitieS furnished by a governmental unit to the organization Without charge Total.Add lines 1 through 3 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 1 1, column Public support. Subtract line 5 from line 4 (a)2009 (b)2010 (c)2011 (d)2012 (e)2013 Total 316,726 169,320 56,018 5,992 53,516 601,572 316,726 169,320 56,018 5,992 53,516 601,572 601,572 Section B. Total Support Calendar year (or fiscal year beginning 7 8 10 11 12 13 Section C. Computation of in) (a)2009 (b)2010 (c)2011 (d)2012 (e)2013 (f)Total Amounts from line 4 316,726 169,320 56,018 5,992 53,516 601,572 Gross income from interest, leldendS, payments received on securities loans, rents, royalties and income from Similar sources 16,973 2,681 190 348 271 20,463 Net income from unrelated busmess actIVItieS, whether or not the busmess is regularly carried on Other income Do not include gain or loss from the sale ofcapital assets (Explain in Part IV) Total support (Add lines 7 through 10) 622,035 Gross receipts from related actIVIties, etc (see instructions) 12 48,680,363 First five years. Ifthe Form 990 IS for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here Public Support Percentage .iri? 14 15 16a 17a 18 Public support percentage for 2013 (line 6, column lelded by line 11, column Public support percentage for 2012 Schedule A, Part II, line 1/3?/o support test?2013.Ifthe organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization 33 1/3?/o support test?2012.Ifthe organization did not check a box on line 13 or 16a, and line 15 IS 33 1/3% or more, check this box and stop here.The organization qualifies as a publicly supported organization organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and ifthe organization meets the "facts-and-CIrcumstanceS" test, check this box and stop here. Explain H7 in Part IV how the organization meets the "facts-and-Circumstances" test The organization qualifies as a publicly supported organization organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 IS 10% or more, and ifthe organization meets the "facts-and-CIrcumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts-and-CIrcumstanceS" test The organization qualifies as a publicly supported organization Private foundation. Ifthe organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions iri? Schedule A (Form 990 or 990-EZ) 2013 Schedule A (Form 990 or 990-EZ) 2013 Page 3 Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support Calendar year (or fiscal year beginning 1 7a 8 (a)2009 (b)2010 (c)2011 (d)2012 (e)2013 (f)Total in) Gifts, grants, contributions, and membership fees received (Do not include any "unusual grants Gross receipts from merchandise sold or serVIces performed, orfaCIlities furnished in any actIVIty that is related to the organization's tax-exempt purpose Gross receipts from actIVIties that are not an unrelated trade or busmess under section 513 Tax revenues leVIed forthe organization's benefit and either paid to or expended on its behalf The value ofserVIces or faCIlities furnished by a governmental unit to the organization Without charge Total.Add lines 1 through 5 Amounts included on lines 1, 2, and 3 received from disqualified persons Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of$5,000 or 1% ofthe amount on line 13 for the year Add lines 7a and 7b Public support (Subtract line 7c from line 6 Section B. Total Support Calendar year (or fiscal year beginning 9 10a 11 12 13 14 (a)2009 (b)2010 (c)2011 (d)2012 (e)2013 (f)Total in) Amounts from line 6 Gross income from interest, diVidends, payments received on securities loans, rents, royalties and income from Similar sources Unrelated busmess taxable income (less section 511 taxes) from busmesses achIred after June 30, 1975 Add lines 10a and 10b Net income from unrelated busmess actIVIties not included in line 10b, whether or not the busmess is regularly carried on Other income Do not include gain or loss from the sale of capital assets (Explain in Part IV) Total support. (Add lines 9, 10c, 11, and 12) First five years. Ifthe Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 15 Public support percentage for 2013 (line 8, column lelded by line 13, column 15 16 Public support percentage from 2012 Schedule 15 15 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2013 (line 10c, column lelded by line 13, column 17 18 Investment income percentage from 2012 Schedule A, Part line 17 13 19a 33 1/3?/o support tests?2013.Ifthe organization did not check the box on line 14, and line 15 is more than 33 and line 17 is not more than 33 13%, check this box and stop here. The organization qualifies as a publicly supported organization 33 1/3?/o support tests?2012.Ifthe organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 13%, check this box and stop here.The organization qualifies as a publicly supported organization 20 Private foundation. Ifthe organization did not check a box on line 14, 19a, or 19b, check this box and see instructions Schedule A (Form 990 or 990-EZ) 2013 Schedule A (Form 990 or 990-EZ) 2013 Page 4 Part IV Supplemental Information. Provnde the explanations requured by Part II, We 10; Part II, line 17a or 17b; and Part line 12. Also complete part for any additional Information. (See Instructions). Facts And Circumstances Test Return Reference Explanation Schedule A (Form 990 or 990-EZ) 2013 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - SCHEDULE (Form 990) Department of the Treasury Internal Revenue Servrce Name of the organization ASSN 0F PUBLIC-SAFETY COMMUNICATIONS OFFICIALS-INTERNATIONAL INC OMB No 1545-0047 Open to Public Inspection Employer identification number Supplemental Financial Statements Ir Complete if the organization answered "Yes," to Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b Ir Attach to Form 990. hr See separate instructions. Ir Information about Schedule (Form 990) and its instructions is at 63-0461885 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete If the organIzatIon answered "Yes" to Form 990 Part IVDonor adVIsed funds Funds and other accounts Total number at end of year Aggregate contrIbutIons to (durIng year) Aggregate grants from (durIng year) Aggregate value at end ofyear the organIzatIon Inform all donors and donor adVIsors In ertIng that the assets held In donor adVIsed funds are the organIzatIon's property, subject to the organIzatIon's excluswe legal control? Yes No the organIzatIon Inform all grantees, donors, and donor adVIsors In ertIng that grant funds can be used only for charItable purposes and not for the bene?t ofthe donor or donor adVIsor, or for any other purpose conferrIng ImpermISSIble prIvate bene?t? Yes NO Conservation Easements. Complete If the organlzatIon answered "Yes" to Form 990, Part IV, Ine 7. 1 Purpose(s) ofconservatIon easements held by the organIzatIon (check all that apply) PreservatIon ofland for pubIIc use (e recreatIon or educatIon) PreservatIon ofan hIstorIcally Important land area ProtectIon of natural habItat PreservatIon ofa certIerd hIstorIc structure PreservatIon ofopen space Complete Ines 2a through 2d Ifthe organlzatIon held a conservatIon contrIbutIon In the form ofa conservatIon easement on the last day ofthe tax year Held at the End of the Year Total number ofconservatIon easements 2a Total acreage restrIcted by conservatIon easements 2b Number ofconservatlon easements on a certIerd hIstorIc structure Included In 2c Number ofconservatlon easements Included In achIred after 8/17/06, and not on a hIstorIc structure Isted In the NatIonal RegIster 2d Number ofconservatlon easements modIerd, transferred, released, or termInated by the organIzatIon durIng the tax year Ir Number ofstates where property subject to conservatIon easement Is located II- Does the organIzatIon have a ertten pollcy regardIng the perIodIc monItorIng, InspectIon, handIIng ofVIolatIons, and enforcement ofthe conservatIon easements It holds? Yes NO Staff and volunteer hours devoted to monItorIng, InspectIng, and enforcmg conservatIon easements durIng the year II- Amount ofexpenses Incurred In monItorIng, InspectIng, and enforcmg conservatIon easements durIng the year Does each conservatIon easement reported on Me 2(d) above satIsfy the reqUIrements ofsectIon and sectIon Yes No In Part descrIbe how the organIzatIon reports conservatIon easements In Its revenue and expense statement, and balance sheet, and Include, IfappIIcable, the text of the footnote to the organIzatIon?s fInanCIal statements that descrIbes the organIzatIon?s accountIng for conservatIon easements Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. 1a Complete If the organIzatIon answered "Yes" to Form 990, Part IV, IIne 8. Ifthe organIzatIon elected, as permItted under SFAS 116 (ASC 958), not to report In Its revenue statement and balance sheet works ofart, hIstorIcal treasures, or other assets held for pubIIc ethbItIon, educatIon, or research In furtherance of pubIIc serVIce, prOVIde, In Part the text ofthe footnote to Its fInanCIal statements that descrIbes these Items Ifthe organIzatIon elected, as permItted under SFAS 116 (ASC 958), to report In Its revenue statement and balance sheet works ofart, hIstorIcal treasures, or other assets held for pubIIc ethbItIon, educatIon, or research In furtherance of pubIIc serVIce, prowde the followmg amounts relatIng to these Items Revenues Included In Form 990, Part Me 1 Ir (ii)Assets IncludedIn Form 990,PartX hr$ Ifthe organIzatIon recered or held works ofart, hIstorIcal treasures, or other assets for fInanCIal gaIn, prOVIde the followmg amounts reqUIred to be reported under SFAS 116 (ASC 958) relatIng to these Items Revenues Included In Form 990, Part Me 1 Ir$ Assets IncludedIn Form 990,PartX For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 52283D Schedule (Form 990) 2013 Schedule (Form 990) 2013 Manizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) Page 2 3 Usmg the organIzatIon's achISItIon, acceSSIon, and other records, check any ofthe followmg that are a SIgnIfIcant use of Its collection Items (check all that apply) a publlc Loan or exchange programs Scholarly research Other PreservatIon for future generations 4 a description of the organIzatIon's collections and explaIn how they further the organIzatIon?s exempt purpose In Part 5 DurIng the year, did the organization so ICIt or receive donations ofart, historical treasures or other Similar assets to be sold to raise funds ratherthan to be maintaIned as part ofthe organIzatIon?s collectIon? NO Part IV Escrow and Custodial Arrangements. Complete If the organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not Included on Form 990,Part FY85 If "Yes," explaIn the arrangement In Part and complete the followmg table Amount Beginning balance Additions durIng the year Distributions during the year EndIng balance 2a Did the organization Include an amount on Form 990,Part X, Ine 21? I_Yes If"Yes," explaIn the arrangement In Part Check here Ifthe explanation has been prOVIded In Part Part Endowment Funds. Complete If the organization answered "Yes" to Form 990, Part IV, line 10. (a)Current year (b)PrIor year (c)Two years back (d)Three years back (e)Four years back 1a BegInnIng ofyear balance Contributions Net Investment earnIngs, gaIns, and losses Grants or scholarships Other expendItures and programs Administrative expenses 9 End ofyear balance 2 the estimated percentage ofthe current year end balance (line lg, column held as a Board deSIgnated or quaSI-endowment II- Permanent endowment II- Temporarily restricted endowment hr The percentages In lines 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not In the posseSSIon ofthe organization that are held and administered for the organization by Yes No unrelated organizations 3a(i) (ii) related organizations . . . . . . . . . . . . . . . If"Yes" to are the related organizations listed as reqUIred on Schedule . . . . . . . . . 3b 4 Describe In Part the Intended uses ofthe organization's endowment funds Land, Buildings, and Equipment. Complete If the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property Cost or other (b)Cost or other Accumulated Book value (Investment) (other) depreCIatIon 1a Land 199,667 199,667 1,641,316 592,374 1,048,942 Leasehold Improvements EqUIpment Other . . . . . . . . . . . . . . . 1,044,421 913,260 131,161 Total. Add lInes 1a through 1e (Column must equal Form 990, Part X, column (3), [me Ir 1,379,770 Schedule (Form 990) 2013 Schedule (Form 990)2013 Page3 Investments?Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Description ofsecurity or category (b)Book value Method ofvaluation (including name ofsecurity) Cost or end-of?year market value (1 )FinanCIal derivatives (2 losely-held equity interests Other Total. (Column must equal Form 990, PartX, col (B) line 12) Investments?Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Description of investment Book value Method ofvaluation Cost or end-of?year market value Total. (Column must equal Form 990, PartX, col (B) line 13) Other Assets. Complete ifthe organization answered 'Yes' to Form 990, Part IV, line 11d See Form 990, Part X, line 15 Description Book value . . . . . . . . . . . II- Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. 1 Description of liability Book value Federal income taxes CAPITAL LEASE OBLIGATION 11,312 Total. (Column must equal Form 990, PartX, col (B) line 25) p. 1 1?3 12 2. Liability for uncertain tax pOSItions In Part prowde the text of the footnote to the organization's finanCIal statements that reports the organization's liability for uncertain tax pOSItions under FIN 48 (ASC 740) Check here if the text of the footnote has been prowded in Part Schedule (Form 990) 2013 Schedule (Form 990)2013 Page4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a. Total revenue, gains, and other support per audited finanCIal statements . . . . . . . 1 2 Amounts included on line 1 but not on Form 990, Part line 12 a Net unrealized gains on Investments . . . . . . . . . . 2a Donated serVIces and use offaCIlities . . . . . . . . . 2b Recoveries of prior year grants . . . . . . . . . . . 2c Other (Describe in Part . . . . . . . . . . . . 2d Add lines 2a through Subtract line 2e from line Amounts included on Form 990, Part line 12, but not on line 1 Investment expenses notincluded on Form 990,Part 7b . 4a Other (Describe in Part . . . . . . . . . . . 4b Addlines4aand4bTotal revenue Add lines 3and 4c. (This must equal Form 990, Part I, line 12Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a. Total expenses and losses per audited finanCIal statements . . . . . . . . . . . 1 2 Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated serVIces and use offaCIlities . . . . . . . . . . 2a Prior year adjustments . . . . . . . . . . . . . . 2b Otherlosses . . . . . . . . . . . . . . . . 2c Other (Describe in Part . . . . . . . . . . . . 2d Add lines 2a through Subtract line 2e from line Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses notincluded on Form 990,Part 7b . . 4a Other (Describe in Part . . . . . . . . . . . . 4b Addlines4aand4bTotalexpenses Add lines 3and 4c. (This must equalForm 990,PartI,line 18Supplemental Information Prowde the descriptions reqUIred for Part II, lines 3, 5, and 9, Part lines 1a and 4, Part IV, lines 1b and 2b, Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to prowde any additional information Return Reference Explanation Schedule (Form 990) 2013 Schedule (Form 990)2013 Pages Su lemental Information continued Return Reference Explanation Schedule (Form 990) 2013 lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493314016194 ScheduleI . . . OMB No 1545-0047 (Form 990) Grants and Other to Organizations, Governments and IndIVIduals in the United States 3 Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22. Department of the Treasury AttaCh to Form 990 Internal Revenue Servrce It Information about Schedule I (Form 990) and its instructions is at Inspection Name of the organization Employer identification number ASSN OF PUBLIC-SAFETY CO MMUNICATIO NS OFFICIALS-INTERNATIONALINC 63-0461885 General Information on Grants and Assistance 1 Does the organization maintain records to substantiate the amount of the grants or the grantees' eligibility for the grants or and theselectioncriteria usedtoawardthegrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Yes 2 Describe in Part IV the organization's procedures for monitoring the use ofgrant funds in the United States Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 21, for any recrpient that received more than $5,000. Part II can be duplicated if additional space IS needed. Name and address of EIN IRC Code Amount ofcash Amount of non- Method of (9) Description of Purpose ofgrant organization section grant cash valuation non-cash or or government ifapplicable (book, FMV, appraisal, other) 2 Enter total number ofsection 501(c)(3) and government organizations listed in the line 1 table . . . . . . . . . . . . . . . . It 0 3 Entertotalnumberofother organizations listedin the linel tableFor Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50055P Schedule I (Form 990) 2013 Schedule I (Form 990) 2013 Page 2 Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22. Part can be duplicated if additional space is needed. (a)Type ofgrant or aSSIstance (b)N umber of (c)A mount of (d)A mount of (e)Method ofvaluation (book, (f)Description of non-cash a55istance reCIpients cash grant non-cash a55istance FMV,appraisal, other) 58 27,386 Part IV Supplemental Information. Prowde the information reqwred in Part I, line 2, Part column and any other additional information. Return Reference Explanation Schedule I (Form 990) 2013 lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - Schedule (Form 990) Department of the Treasury Internal Revenue Servrce ame of the organrzatron ASSN OF PUBLIC-SAFETY COMMUNICATIONS OFFICIALS-INTERNATIONAL INC Compensation Information OMB No 1545-0047 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Ir Complete if the organization answered "Yes" to Form 990, Part IV, line 23. hr Attach to Form 990. hr See separate instruct ions. II- Information about Schedule (Form 990) and its instructions is at 63-0461885 Questions Regarding Compensation 1a 9 Open to Public Inspection Employer identification number Check the approprate box(es) rfthe organrzatron provrded any ofthe followrng to or for a person lrsted In Form 990, Part VII, Sectron A, lrne 1a Complete Part to provrde any relevant rnformatron these Items or charter travel Housrng allowance or resrdence for personal use Travel for companrons Payments for busrness use of personal resrdence Tax and gross-up payments Health or socral club dues or fees account Personal servrces (e mard, chauffeur, chef) Ifany of the boxes rn lrne 1a are checked, the organrzatron followa polrcy payment or rermbursement or provrsron ofall ofthe expenses above? If"No," complete Part to explarn the organrzatron requrre substantratron prrorto or allowrng expenses Incurred by all drrectors, trustees, offrcers, rncludrng the CEO/Executrve Drrector, the Items checked rn lrne 1a? Indrcate Ifany, ofthe followrng the organrzatron used to the compensatron ofthe organrzatron's CEO/Executrve Drrector Check all that apply Do not check any boxes for methods used by a related organrzatron to compensatron ofthe CEO/Executrve Drrector, but explarn In Part Compensatron I7 employment contract Independent compensatron consultant I7 Compensatron survey or study Form 990 of other organrzatrons I7 Approval by the board or compensatron Durrng the year, any person lrsted rn Form 990, Part VII, Sectron A, lrne 1a respect to the organrzatron or a related organrzatron Recerve a severance payment or change-of?control payment? In, or recerve payment from, a supplemental nonqualrfred retrrement plan? In, or recerve payment from, an equrty-based compensatron arrangement? If"Yes" to any oflrnes 4a-c, the persons and provrde the amounts for each Item In Part Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9. For persons lrsted rn Form 990, Part VII, Sectron A, lrne 1a, the organrzatron pay or accrue any compensatron on the revenues of The organrzatron? Any related organrzatron? If"Yes," to lrne 5a or 5b, In Part For persons lrsted rn Form 990, Part VII, Sectron A, lrne 1a, the organrzatron pay or accrue any compensatron on the net of The organrzatron? Any related organrzatron? If"Yes," to lrne 6a or 6b, In Part For persons lrsted rn Form 990, Part VII, Sectron A, lrne 1a, the organrzatron provrde any non-frxed payments not rn lrnes 5 and 6? If"Yes," In Part Were any amounts reported In Form 990, Part VII, pard or accured pursuant to a contract that was subject to the contract exceptron rn Regulatrons sectron 53 If"Yes," In Part If"Yes" to lrne 8, the organrzatron also follow the rebuttable presumptron procedure rn Regulatrons sectron For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50053T Schedule (Form 990) 2013 Schedule (Form 990) 2013 Page 2 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each indIVIdual whose compensation must be reported In Schedule J, report compensation from the organization on row and from related organizations, described in the instructions, on row (ii) Do not list any indIVIduals that are not listed on Form 990, Part VII Note. The sum ofcolumns for each listed indIVIdual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that indIVIdual (A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation Base compensation (ii) Bonus incentive compensation Other reportable compensation (C) Retirement and other deferred compensation (D) Nontaxable benefits (E) Total ofcolumns (F) Compensation reported as deferred in prior Form 990 241,653 19,332 260,985 EXECUTIVE DIR (ii) 187,413 14,993 202,406 EMPLOYEE (ii) Schedule (Form 990) 2013 Schedule] (Form 990)2013 Page3 Supplemental Information Prowde the Information, explanation, or descriptions reqUIred for Part I, lines 1aI 1band for Part II Also complete this part for any additional information Ret urn Reference Expla nation Schedule (Form 990) 2013 lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493314016194I 0 MB No 1545-0047 SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ (Form 990 or 990-EZ) 1 3 Department Ofthe Treasury Complete to provide information for responses to specific questions 0n bl. Internal Revenue semce Form 990 or to prowde any additional Information. open to 'c it Attach to Form 990 or 990-EZ. ?spew? h- Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at Name of the organization Employer identification number ASSN OF COMMUNICATIONS INC 990 Schedule 0, Supplemental Information Return Reference Explanation Form 990, Part VI, Line Form 990 ReVIew Process THE FORM 990 IS REVIEWED BY THE BOARD BEFORE BEING FILED Form 990, Part VI, Line 12c Explanation of Monitoring and Enforcement of Conflicts CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY Form 990, Part VI, Line 15a Compensation ReVIew Approval Process - CEO, Top ANNUAL BUDGET MEETING Management Form 990, Part VI, Line 15b Compensation ReVIew and Approval Process for ANNUAL BUDGET MEETING Officers and Key Employees Form 990, Part VI, Line 19 Other Organization Documents Publicly Available UPON REQUEST lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493314016194 SCHEDULE (Form 990) Department of the Treasury lniemal Revenue Seniice h- Attach to Form 990. Related Organizations and Unrelated Partnerships Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37. h- See separate instructions. Information about Schedule (Form 990) and its instructions is at OMB No 1545-0047 Open to Public Inspection Name of the organization ASSN OF COMMUNICATIONS INC 63-0461885 Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33. Employer identification number Name, address, and EIN (if applicable) of disregarded entity Prima ry activ ity (C) Legal domICIIe (state or foreign country) Total Income (6) End?of?year assets (0 Direct controlling entity Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, or more related tax?exempt organizations during the tax year. line 34 because it had one (C) (9) Name, address, and EIN of related organization Primary actIVIty Legal domICIle (state Exempt Code section Public charity status Direct controlling Section 512(b) or foreign country) (if section 501(c)(3)) entity (13) controlled entity? Yes No (1) THE PUBLIC SAFETY FOUNDATION OF AMERICA EDUCATION FL 501C3 11B NA No 351 NORTH WILLIAMSON BLVD DAYTONA BEACH, FL 32114 30-0174634 For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50135Y Schedule (Form 990) 2013 Schedule (Form 990) 2013 Page 2 Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year. (C) (9) 00 Name, address, and EIN of Primary actIVIty Legal Direct Predominant Share of Share of Disproprtionate Code General or Percentage related organization domICIle controlling income(related, total income end?of?year allocations? amount in box managing ownership (state or entity unrelated, assets 20 of partner? foreign excluded from Schedule K?l country) tax under (Fon'n 1065) sections 512? 514) Yes No Yes No Part IV Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year. (C) Name, address, and EIN of Primary actIVIty Legal Direct controlling Type of entity Share of total Share of end? Percentage Section 512 related organization domICIle entity (C corp, 5 income of?year ownership (state or foreign corp, assets controlled country) or trust) entity? Yes No Schedule (Form 990) 2013 ScheduleR(Form990)2013 Page3 Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36. Note. Complete line 1 ifany entity is listed In Parts II, or IV of this schedule Yes No 1 During the tax year, did the orgranization engage In any of the followmg transactions With one or more related organizations listed in Parts a Receipt of interest (ii) annUIties royalties or (iv) rent from a controlled entity 1a NO Gift, grant, or capital contribution to related organization(s) 1b No Gift, grant, or capital contribution from related organization(s) 1C N0 Loans or loan guarantees to or for related organization(s) 1d N0 Loans or loan guarantees by related organization(s) 19- N0 DIVldendS from related organization(s) 1f N0 9 Sale ofassets to related organization(s) 19 NO Purchase ofassets from related organization(s) 1" No i Exchange ofassets With related organization(s) 1i N0 Lease offaCIlities, eqUIpment, or other assets to related organization(s) 1i No Lease of faCIlities, eqUIpment, or other assets from related organization(s) 1k Yes I Performance ofserVIces or membership orfundraismg SOIICItations for related organization(s) 1' N0 Performance ofserVIces or membership orfundraismg SOIICItations by related organization(s) N0 Sharing offaCIlities, eqUIpment, mailing lists, or other assets With related organization(s) 1" Yes 0 Sharing of paid employees With related organization(s) 10 Yes Reimbursement paid to related organization(s) for expenses 1P N0 Reimbursement paid by related organization(s) for expenses 1Cl N0 Othertransfer ofcash or property to related organization(s) 1r NO 5 Other transfer ofcash or property from related organization(s) 15 N0 2 Ifthe answerto any ofthe above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds Name of related organization Transaction Amount involved Method of determining amount involved type (1) THE PUBLIC SAFETY FOUNDATION OF AMERICA 86,733 COST Schedule (Form 990) 2013 Schedule (Form 990) 2013 Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37. Prowde the followmg Information for each entity taxed as a partnership through which the organization conducted more than five percent of its actIVIties (measured by total assets or gross revenue) that was not a related organization See instructions regarding exc u5ion for certain investment partnerships Page 4 Name, address, and EIN of entity Prima ry activ ity (C) Legal domICIle (state or foreign country) Predominant income (related, unrelated, excluded from tax under sections 512? 514) Are all partners organizations? (6) 501(c)(3) Ya (0 Share of total income (9) Share of nd ?of? yea assets Dispropitio nate allocations? Yes Code V7UBI amount in box 20 of Schedule (Form 1065) General or managing partner? 00 Percentage ownership Yes No Schedule (Form 990) 2013 Schedule (Form 990) 2013 Page 5 Supplemental Information Prowde additional Information for responses to questions on Schedule (see Instructions) Ret urn Reference Explanation Schedule (Form 990) 2013 lefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493314016194I Form 4562 Department of the Treasury Internal Revenue Senrrce (99) See separate instructions. Depreciation and Amortization (Including Information on Listed Property) Attach to your tax return. OMB No 1545-0172 2013 Attachment Sequence No 179 Name(s) shown on return ASSN OF PUBLIC-SAFETY COMMUNICATIONS OFFICIALS-INTERNATIONAL INC Busrness or to form relates Deprecratron schedules only Identifying number 63-0461885 Election To Expense Certain Property Under Section 179 Note: If you have any listed property m-BWNl-l Maxrmum amount (see separately, see complete Part before you complete Part I. Total cost ofsectron 179 property placed rn servrce (see Threshold cost ofsectron 179 property before reductron rn Irmrtatron (see Reductron rn Irmrtatron Subtract Irne 3 from Irne 2 Ifzero or less, enter-0- Dollar Irmrtatron for tax year Subtract Irne 4 from Irne 1 Ifzero or less, enter-O- 2,600,000 thr-I 6 of property Cost (busrness use only) Elected cost 7 Lrsted property Enterthe amount from Irne 29 8 Total elected cost ofsectron 179 property Add amounts In column Irnes 6 and 7 9 Tentatrve deductron Enter the smaller oflrne 5 or Irne 8 1O Carryover ofdrsallowed deductron from Irne 13 ofyour 2012 Form 4562 11 Busrness Income Irmrtatron Enter the smaller of busrness Income (not less than zero) or Irne 5 (see 12 Sectron 179 expense deductron Add Irnes 9 and 10, but do not enter more than Irne 11 13 Carryoverofdrsallowed deductron to 2014 Add Irnes 9 and 10, less Irne 12 10 11 12 .lr 13 Note: Do not use Part II or Part below for listed property. Instead, use Part V. Special Depreciation Allowance and Other Depreciation (Do not Include lrsted property (See 14 Specral deprecratron allowance for qualrfred property (otherthan lrsted property) placed rn servrce durrng the tax year (see 14 15 Property subject to sectron 168(f)(1) electron 15 16 Other deprecratron (rncludrng ACRS101,810 MACRS Depreciation (Do not Include lrsted property.) (See Section A 17 MACRS deductrons for assets placed rn servrce rn tax years before 2013 - 17 18 Ifyou are to group any assets placed rn servrce durrng the tax year Into one or more general asset accounts, check here Section B?Assets Placed in Fl? ervice During 2013 Tax Year Using the General Depreciation System Basrs for Classmcatlon 0f Recovery Conventron Method uuDeprematlon property serwce use perrod deductron only?see 19a 3-year property 5-year property c7-year property 10-year property 15-year property 20-year property 9 25-year property 25 Resrdentral rental 27 5 MM Property 27 5 MM iNonresrdentral real 39 MM Property MM Section C?Assets Placed in Service During 2013 Tax Year Using the Alternative Depreciation System 20a Class lrfe 12-year 12 c40-year 40 MM Summary (see 21 Lrsted property Enter amount from Irne 28 21 22 Total.Add amounts from Irne 12, Irnes 14 through 17, Irnes 19 and 20 In column (9), and Irne 21 Enter here and on the approprrate Irnes ofyour return and corporatrons?see - - 22 101,810 23 For assets shown above and placed rn servrce durrng the current year, enter the portron ofthe basrs to sectron 263A costs 23 For Paperwork Reduction Act Notice, see separate instructions. Cat No 12906N Form 4562 (2013) Form4562(2013) Page2 Listed Property (Include automobiles, certaIn other vehicles, certaIn computers, and property used for entertarnment, recreatron, or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns through of Section A, all of Section B, and Section if applicable. Section A?Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.) 24a Do you have ev Idence to support the busIness/Inv estment use claImed?? _Yes No 24b If "Yes," Is the ev Idence ertten?7 _Yes No (C) . e) (I) Busmess/ Type of property (lIst Date placed In Investment Cost or other Bags for dePrec'atlon Recovery Method/ DeprecratIon/ EleCted (busrness/Investment sectlon 179 vehIcles fIrst) servrce use basrs I perIod ConventIon ded uctIon percentage use on V) cost 25Specral deprecratIon allowance for lIsted property placed In servrce durIng the tax year and used more than 50% In a busrness use (see InstructIons) 25 26 Property used more than 50% In a busrness use 0/0 0/0 0/0 27 Property used 50% or less In a busrness use 28 Add amounts In column ?ms 25 through 27 Enter here and on Me 21, page 1 I 28 I 29 Add amounts In column (I), Me 26 Enter here and on Me 7, page 1 . . . 29 Section B?Information on Use of Vehicles Complete thIs sectlon for vehIcles used by a sole proprIetor, partner, or other "more than 5% owner," or related person If you provrded vehIcles to your employees, ?rst answer the questIons In SectIon to see If you meet an exceptIon to completIng thIs sectlon for those vehIcles (C) VehIcle 1 VehIcle 2 VehIcle 3 VehIcle 4 VehIcle 5 VehIcle 6 30 Total busIness/Investment mIIes drIven durIng the year (do not Include commutIng mIIes) 31 Total commutIng mIIes drIven durIng the year 32Total other personal(noncommutrng) mIIes drIven 33Total mIIes drIven durIng the year Add ?ms 30 through 32 34 Was the vehIcle avaIIable for personal use Yes durIng off-duty hours? 35 Was the vehIcle used prImarIIy by a more than 5% owner or related person? 3615 another vehIcle avaIIable for personal use? Section C?Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questIons to determIne Ifyou meet an exceptIon to completIng SectIon for vehIcles used by employees who are not more than 5% owners or related persons (see InstructIons) 37 Do you maIntaIn a ertten polrcy statement that prothIts all personal use ofvehIcles, IncludIng commutIng, by your Yes No employees? 38 Do you maIntaIn a ertten polrcy statement that prothIts personal use ofvehIcles, except commutIng, by your employees? See the InstructIons for vehIcles used by corporate of?cers, dIrectors, or 1% or more owners 39 Do you treat all use ofvehIcles by employees as personal use? 40 Do you provrde more than ?ve vehIcles to your employees, obtaIn InformatIon from your employees about the use of vehIcles, and retaIn the InformatIon recered? 41 Do you meet the requrrements concernIng automobIIe demonstratIon use? (See InstructIons) Note: Ifyour answer "Yes," do not complete SectIon for the covered vehIcles Amortization Date AmortIzatIon AmortIzable Code AmortIzatIon for DescrIptIon ofcosts amortrzatIon perIod or amount sectlon thIs year begIns percentage 42 AmortIzatIon ofcosts that begIns durIng your 2013 tax year (see InstructIons) 43 AmortIzatIon ofcosts that began before your 2013 tax year . . . . . . . . . . . . 43 44 Total. Add amounts In column See the InstructIons for where to report . . . . . . . 44 Form 4562(20 1 3)