Form Return of Organization Exempt From Income Tax 990 Under section 501 (c), 527 , or 4947 (a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) ^ The organization may have to use a copy of this return to satisfy state reporting requirements. Department of the Treasury Internal Revenue Service A For the 2008 calendar year , or tax year beginning B Check if Please use IRS applicable Addr ch n e ss e ch a ng e Name Change nnt or p r i nt or p See S pecific tru Instr c- =return d^ 1 and ending 2008 MAR 13501 dons 95-2535904 Room/suite INGENUITY DRIVE 1 128 City or town, state or country, and ZIP + 4 FL RLANDO 32 82 6 for affiliates? SAME AS C ABOVE 3 1 Insert no .) fl Trust 0 4947 (a)( 1 ) or cc M No If 'No,' attach a list . (see instructions) LI 527 H (c) Grou p exem ption number ^ Other ^ LI Association Briefly describe the organization 's mission or most significant activities TO FOR INDIVIDUALS Dyes H(b) Are all affiliates included? =Yes =No J Website : ^ WWW • LASERINSTITUTE.ORG K Typ e of org anization OX Corporation Part 1 Summary 380-1553 2 , 633 , 710. H(a) Is this a group return BAKER F Name and address of principal officer:PETER I Tax-exem pt status : 0 501 c E Telephone number ( 407 ) G Gross receipts $ pending 1 2009 NSTITUTE OF AMERICA Doin g Business As Number and street (or P 0 box if mall is not delivered to street address ) APPlicabon C 31 , D Employer identification number C Name of organization type Dretum ^Teonmanon APR i 2008 19 6 8 1 M State of le g al domicile CA L Year of formation PROVIDE EDUCAT IONAL SUPPORT IN THE FIELD OF LASER TECHNOLOGY. Check this box ^ LJ if the organization discontinuea its operations or disposed of unore than 25010 or its asset s 3 Number of voting members of the governing body ( Part VI, line 1 a) 4 Number of independent voting members of the governing body ( Part VI , line 1 b) 5 5 Total number of employees ( Part V , line 2a) 6 6 Total number of volunteers (estimate if necessary) 7a Total gross unrelated business revenue from Part VIII , line 12, column (C) 7a 7b b Net unrelated business taxable income from Form 990 11. line jP2 tr r• a4 917= Prior Year U 236 , 605 . 8 Contributions and grants (Part VI ll , line 1 h) Q 2 ,352,1 15. p 9 Pro ram service revenue (Part VIII , line 2g) O 2 0 N NDv 2 g a o 2 K W 10 11 12 13 14 15 ) Investment Income ( Part VIII , column (A), lines 3 , 4, an j^ Other revenue (Part VIll , column (A), lines 5, 6d, 8c , 9 110 c I Total revenue • add lines 8 throu g h 11 must eq ual Pa 1 Grants and similar amounts paid (Part IX , column (A), lines 1-3) Benefits paid to or for members ( Part IX , column (A), line 4) Salaries , other compensation , employee benefits ( Part IX , column (A), lines 5.10 ) 16a Professional fundraising fees (Part IX , column (A), line 11e) b Total fundraising expenses ( Part IX , column (D), line 25) oil 17 Other expenses (Part IX , column (A), lines 11 a- 11 d, 11 f-24f) 18 Total expenses . Add lines 13 - 17 (must equal Part IX , column (A), line 25) 19 Revenue less ex penses Subtract line 18 from line 12 4JT 00 to [O W 0 20 21 -2 22 10 , 246 . Current Year 195,800 . 264,043. 458,872. 2,307 , 340. 2 , 190,032. 2 , 648,904. <15,194 . 2,571,383. 61,722 . ; 676. 176 . 777, 141. Total liabilities ( Part X , line 26) Net assets or fund balances . Subtract line 21 from line 20 925 . 28,968. 15,417 2,633 ,105.- 1 I otal assets (Part X, line 16) 0 81, 89 9 035 . End of Year 1,272,848. 499 , 068 . 773 780 . Part 11 1 Signature Block Under penalties of perjury, I d Ia that I havG,eramineq-this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, other 4an^officc is based on all information of which preparer has any knowledge and complete Declaration of rape U z U - 26 2, 331,096. 23,438 .. 83, 376 . 2,633,710. Beg innin g of Year ^^ 34 34 3 4 Sign Here V '' Signature of officer (4 V PETER BAKER, Type or print name and title cr Preparer's 116 Paid signature Prepare.s Firmsname (or if Use Only yours s elf-employed ) , address, and iIh(Ilo t EXECUTIVE EDWARD A. HOFMA OSBURN, HENNING DIREC AND CC '617 EAST COLONIAL DRI\j ORLANDO, FL 32803 May the IRS discuss this return with the preparer shown above? (see in 832001 12- 18-08 LHA For Privacy Act and Paperwork Reduction Act LASER INSTITUTE OF AMERICA Form 990 2008 j Part III Statement of Program Service Accomplishments (see instructions) 1' 3 4 4a 4b Page 2 Briefly describe the organization 's mission: TO FOSTER LASERS, 2 95-2535904 LASER APPLICATIONS, AND LASER SAFETY WORLDWIDE. Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990 -EZ? If 'Yes', describe these new services on Schedule 0. Did the organization cease conducting , or make significant changes in how it conducts , any program services? If 'Yes', describe these changes on Schedule 0. Describe the exempt purpose achievements for each of the organization ' s three largest program services by expenses. Section 501 (c)(3) and 501 (c)(4) organizations and section 4947 (a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. El Yes EXI No Yes EXI No 3 6 4 , 14 3 . including grants of $ ) (Revenue $ (Code : ) ( Expenses $ JOURNALS AND PUBLICATIONS - THE ORGANIZATION PUBLISHES, SELLS AND DISTRIBUTES SCIENTIFIC AND TECHNICAL JOURNALS AND OTHER PUBLICATIONS PROVIDE INFORMATION ABOUT LASER TECHNOLOGY (Code : ) ( Expenses $ 1, 3 7 9 , 9 7 8 . including grants of $ TO ) (Revenue $ SHORT COURSES AND CONFERENCES - THE ORGANIZATION CONDUCTS SHORT COURSES AND CONFERENCES WHICH PROVIDE EDUCATIONAL OPPORTUNITIES REGARDING LASER TECHNOLOGY, APPLICATIONS AND SAFETY 4c 18 4 , 6 9 6 . including grants of $ (Code : ) (Expenses $ ) (Revenue $ MEMBERSHIP - THE ORGANIZATION OFFERS MEMBERSHIPS WHICH ENTITLE MEMBERS TO RECEIVE CERTAIN JOURNALS AND PUBLICATIONS, AND REDUCED RATES ON SHORT COURSES AND SEMINARS 4d Other program services . (Describe in Schedule 0) 4e (Expenses $ 15 1 , 6 3 4 . including g rants of $ 2 , 0 8 0 , 4 51 . Total program service expenses 1$ ) ( Revenue $ (Must equal Part IX, Line 25, column (B) ) Form 990 (2008) 832002 12-18-08 LASER INSTITUTE OF AMERICA Form t Part IV Checklist of Required Schedules 95-2535904 Is the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes, " complete Schedule A Is the organization required to complete Schedule B, Schedule of Contributors? Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office9 If "Yes, " complete Schedule C, Part 1 Section 501 (c)(3) organizations . Did the organization engage in lobbying activities? If "Yes, " complete Schedule C, Part ll Section 501 (c)(4), 501 (c)(5), and 501 (c)(6) organizations . Is the organization subject to the section 6033(e) notice and reporting requirement and proxy tax? If "Yes," complete Schedule C, Part 111 Did the organization maintain any donor advised funds or any accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts' If "Yes," complete Schedule D, Part 1 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures9 If "Yes, " complete Schedule D, Part 11 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes, " complete Schedule D, Part 111 Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes, " complete Schedule D, Part IV Did the organization hold assets in term, permanent, or quasi-endowments? If "Yes," complete Schedule D, Part V Did the organization report an amount in Part X, lines 10, 12, 13, 15, or 25? 1 2 3 4 5 6 7 8 9 10 11 1 2 Page3 X X X X 3 4 5 6 X 7 X 8 X 9 10 X X If "Yes," complete Schedule 0, Parts VI, VII, Vill, IX, or X as applicable Did the organization receive an audited financial statement for the year for which it is completing this return that was 12 prepared in accordance with GAAP? If "Yes, " complete Schedule D, Parts X1, X11, and XIII 13 13 Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 14a 14a Did the organization maintain an office, employees, or agents outside of the U.S.? b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, 14b and program service activities outside the U.S.? If "Yes, " complete Schedule F, Part I 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants o r assistance to any organization or entity 15 located outside the United States? If "Yes, " complete Schedule F, Part ll 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals 12 17 18 19 20 21 22 23 24a located outside the United States? If "Yes, " complete Schedule F, Part 111 Did the organization report more than $15,000 on Part IX, column (A), line 11e9 If "Yes," complete Schedule G, Part I Did the organization report more than $15,000 total on Part VIII, lines 1 c and 8a? If "Yes," complete Schedule G, Part 11 Did the organization report more than $15,000 on Part VIII, line 9a? If "Yes," complete Schedule G, Part 111 Did the organization operate one or more hospitals? If "Yes, " complete Schedule H Did the organization report more than $5,000 on Part IX, column (A), line 1? If "Yes," complete Schedule 1, Parts I and 11 Did the organization report more than $5,000 on Part IX, column (A), line 2? If "Yes, " complete Schedule 1, Parts I and 111 Did the organization answer 'Yes' to Part VII, Section A, questions 3, 4, or 5? If "Yes," complete Schedule J Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 20029 If "Yes, " answer questions 24b-24d and complete Schedule K If "No", go to question 25 b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception9 c X X X X X 16 X 17 X 18 19 20 21 22 X X 23 24a 24b X X X X X ^uiiuu,y escrow c. . .. year to defease Dia the organization mainiam an esuow account other than a refunding during the M. any time duri„y any tax-exempt bonds? d Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year9 25a 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 b Did the organization become aware that it had engaged in an excess ben efit transaction with a disqualified person from a prior year? If "Yes," complete Schedule L, Part I 26 Was a loan to or by a current or former officer, d irector, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization's tax year? If "Yes," complete Schedule L, Part ll 27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, or substantial contributor. or to a person related to such an individual? If "Yes." complete Schedule L. Part I/l 24c 24d 25a X 25b X 26 1 1 X 27 1 1 X Form 990 (2008) 832003 12-18-08 LASER INSTITUTE OF AMERICA Form 990 2008 Part IV Checklist of Required Schedules (continued) 95-2535904 Page 4 Yes 28 29 30 31 32 33 34 35 36 37 During the tax year, did any person who is a current or former officer, director, trustee, or key employee: a Have a direct business relationship with the organization (other than as an officer, director, trustee, or employee), or an indirect business relationship through ownership of more than 35% in another entity (individually or collectively with other person(s) listed in Part VII, Section A)? If "Yes, " complete Schedule L, Part IV b Have a family member who had a direct or indirect business relationship with the organization? If "Yes," complete Schedule L, Part IV c Serve as an officer, director, trustee, key employee, partner, or member of an entity (or a shareholder of a professional No 28a X 28b X 28c 29 X X 30 X If "Yes," complete Schedule N, Part l Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part 11 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701.3? If "Yes," complete Schedule R, Part 1 Was the organization related to any tax-exempt or taxable entity? If "Yes, " complete Schedule R, Parts ll, lll, IV, and V, line 7 Is any related organization a controlled entity within the meaning of section 512(b)(13)? 31 X 32 X 33 X If "Yes," complete Schedule R, Part V, line 2 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 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 35 X 36 X corporation) doing business with the organization? If "Yes," complete Schedule L, Part IV Did the organization receive more than $25,000 in non-cash contnbutions" If "Yes," complete Schedule M Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? 832004 12-18-08 34 X 37 Form 990 (2008) LASER INSTITUTE OF AMERICA Form 99Q (2008) f Part V 1 Statements Regarding Other IRS Filings and Tax Compliance 95-2535904 la Enter the number reported in Box 3 of Form 1096, Annual Summary and Transmittal of la U.S. Information Returns. Enter -0- if not applicable lb b Enter the number of Forms W-2G included in line 1 a. Enter -0- if not applicable c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, 2a filed for the calendar year ending with or within the year covered by this return b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note . If the sum of lines 1 a and 2a is greater than 250, you may be required to e-file this return. (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? b If Yes,' has it filed a Form 990-T for this year? If "No," provide an explanation in Schedule 0 4a 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 other financial account)? b If Yes,' enter the name of the foreign country: 1110See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction'7 c If Yes,' to question 5a or 5b, did the organization file Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction? 6a Did the organization solicit any contributions that were not tax deductible? b If Yes,' did the organization include with every solicitation an express statement that such contributions or gifts 7 were not tax deductible? Organizations that may receive deductible contributions under section 170(c). a Did the organization provide goods or services in exchange for any quid pro quo contribution of more than $75? b If 'Yes,' did the organization notify the donor of the value of the goods or services provided? c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? 7d d If Yes,' indicate the number of Forms 8282 filed during the year e Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? g For all contributions of qualified intellectual property, did the organization file Form 8899 as required? h For contributions of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as required? 8 Section 501 (c)(3) and other sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations . Did the supporting organization, or a fund maintained by a sponsoring organization, have 1c X 2b X 3a 3b X 26 X 4a X 5a 5b X X 5c 6a X 6b 7a 7b X 7c X 7e 7f 7 7h X X X X 9a 9b a Did the organization make any taxable distributions under section 4966? b Did the organization make a distribution to a donor, donor advisor, or related person? 10 Section 501(c)( 7) organizations . Enter: N/A a 38 0 8 excess business holdings at any time during the year? Section 501 (c)(3) and other sponsoring organizations maintaining donor advised funds. 9 Pages 10a Initiation fees and capital contributions included on Part VIII, line 12 10b b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities Section 501(c)( 12) organizations . Enter: N/A 11 11a a Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) 11b 12a Section 4947(a)(1) non-exempt charitable trusts . Is the organization filing Form 990 in lieu of Form 1041? 1 ,. ev__ . _.._-. __ ....___ TAT / a 12a I - Form 990 (2008) 882005 12-18-08 LASER INSTITUTE OF AMERICA Form 99Q 2008 95-2535904 Page 6 Part VI Governance , Management, and Disclosure (Sections A, B, and C request information about policies not required by the Internal Revenue Code) Section A. Governin g Body and Mana gement Yes For each " Yes" response to lines 2 - 7b below, and fora "No" response to lines 8 or 9b below, describe the circumstances, processes, or changes in Schedule 0 See instructions 1 a Enter the number of voting members of the governing body la b Enter the number of voting members that are independent 1b 2 Did any officer, director , trustee , or key employee have a family relationship or a business relationship with any other officer, director , trustee , or key employee? 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers , directors or trustees , or key employees to a management company or other person? 4 Did the organization make any significant changes to its organizational documents since the prior Form 990 was filed? 5 Did the organization become aware during the year of a material diversion of the organization 's assets? 6 Does the organization have members or stockholders? 7a Does the organization have members , stockholders , or other persons who may elect one or more members of the governing body? b Are any decisions of the governing body subject to approval by members, stockholders, or other persons? 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? b Each committee with authority to act on behalf of the governing body? 9a Does the organization have local chapters , branches, or affiliates? b If 'Yes ," does the organization have written policies and procedures governing the activities of such chapters , affiliates, and branches to ensure their operations are consistent with those of the organization? 10 Was a copy of the Form 990 provided to the organization's governing body before it was filed? All organizations must describe in Schedule 0 the process , if any , the organization uses to review the Form 990 11 Is there any officer , director or trustee , or key employee listed in Part VII, Section A , who cannot be reached at the org anization ' s mailin g address? If "Yes " provide the names and addresses in Schedule 0 No 34 34 2 X 3 4 5 X X X 6 X 7a 7b X X 8a 8b X X 9a X 9b X 10 X 11 X 12a Yes X Section B. Policies 12a Does the organization have a written conflict of interest policy ? If "No," go to line 13 b Are officers , directors or trustees , and key employees required to disclose annually interests that could give rise to conflicts? c Does the organization regularly and consistently monitor and enforce compliance with the policy '? If "Yes," describe in Schedule 0 how this is done 13 Does the organization have a written whistleblower policy? 14 Does the organization have a written document retention and destruction policy? 15 Did the process for determining compensation of the following persons include a review and approval by independent persons , comparability data , and contemporaneous substantiation of the deliberation and decision: _ a The organization 's CEO, Executive Director , or top management official? b Other officers or key employees of the organization? Describe the process in Schedule O . (see instructions) 16a Did the organization invest in , contribute assets to , or participate in a joint venture or similar arrangement with a taxable entity during the year? b If "Yes ,' has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's exem pt status with res pect to such arran g ements? 12b 12c 13 14 15a 15b No X X X X X X 16a X 16b Section C . Disclosure 17 18 19 20 List the states with which a copy of this Form 990 is required to be filed 01 CA Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (501 (c)(3)s only) available for public inspection . Indicate how you make these available . Check all that apply. = Another's website Upon request L Own website Describe in Schedule 0 whether (and if so , how), the organization makes its governing documents , conflict of interest policy, and financial statements available to the public. State the name , physical address , and telephone number of the person who possesses the books and records of the organization: 01 PETER BAKER 13501 12208°-os (407) INGENUITY 380-1553 DRIVE - SUITE 128, ORLANDO, FLA 32826 Form 990 (2008) 95-2535904 LASER INSTITUTE OF AMERICA Form 99a 2008 55art V! Compensation of Officers, Directors , Trustees, Key Employees , Highest Compensated ' Employees, and Independent Contractors Page 7 Section A. Officers , Directors , Trustees , Key Employees, and Highest Compensated Employees 1 a Complete this table for all persons required to be listed Use Schedule J-2 if additional space is needed. • List all of the organization' s current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation, and current key employees. Enter -0• in columns (D), (E), and (F) if no compensation was paid. • List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W2 and/or Box 7 of Form 1099•MISC) of more than $100,000 from the organization and any related organizations. • List all of the organization' s former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. • List all of the organization' s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. Li Check this hnx if the organization did not compensate anv officer. director. trustee. or kev emolovee (A) Name and Title (B) Average hours per week (C) Position (check all that apply) o o "3 1^ Y PETER BAKER EXECUTIVE DIRECTOR WILLIAM LAWSON DIRECTOR NATHANIEL QUICK PRESIDENT-ELECT PAUL Z m (D) Reportable compensation from the organization (W2/1099 •MISC) (E) Reportable compensation from related organizations (W2/1099•MISC) (F) Estimated amount of other compensation from the organization and related organizations ^ 302,227. 0. 0. 0. 0. 0. 0. 0. 0. 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. 40.00 X 2.00 X 2.00 X X X DENNEY DIRECTOR NEIL BALL DIRECTOR ECKHARD BEYER DIRECTOR HAU-CHUNG MAN DIRECTOR RAJESH PATEL PRESIDENT ANDREAS OSTENDORF PAST PRESIDENT SILKS PFLUGER DIRECTOR Y. LAWRENCE YAO DIRECTOR 2.00 X X 0. 0. 0. 2.00 X X 0. 0. 0. 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. DIRECTOR STEPHEN CAPP 2.00 X 0. 0. 0. TREASURER 2.00 0. 0. 0. 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. 2.00 1 X 0. 0. 0. Form 990 (2008) MILAN BRANDT KLAUS KLEINE DIRECTOR JOHN MARSHALL DIRECTOR ETSUJI OHMURA DIRECTOR DEAN WILSON DIRECTOR 832007 12-18-08 X X LASER INSTITUTE OF AMERICA Form 990 2008 Part VI # Section A 95-2535904 Page 8 C]ffioerc Direetnrc Tnictpps Key Emnlnvpes and Hinhest Cmmnancatarf Fmnlnvooc /rnntrn,iarfl (A) Name and title (B) Average hours per week (C) Position (check all that apply) g V P. 5 43 ' (D) Reportable compensation from the organization (W-2/1099 - MISC) (F) Estimated amount of other compensation from the organization and related organizations (E) Reportable compensation from related organizations (W2/1099•MISC) ° gu BEN EDWARDS DIRECTOR BO GU DIRECTOR WILLIAM O'NEILL DIRECTOR SHELDON ZIMMERMAN 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. DIRECTOR 2.00 X 0. 0. 0. MAGDI AZER DIRECTOR KLAUS LOFFLER 2.00 X 0. 0. 0- SECRETARY 2.00 X 0. 0. 0. DIRECTOR 2.00 X 0. 0. 0. DAVID CLARK DIRECTOR PAUL CROSBY 2.00 X 0. 0. 0. DIRECTOR 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. 399,443. 0. 0. X REINHART POPRAWE YONGFENG LU DIRECTOR ^ 1b Total 2 Total number of individuals (including those in 1a) who received more than $100,000 in reportable com pensation from the org anization 1 Yes Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1 a? If "Yes, " complete Schedule J for such individual 4 For any individual listed on line 1 a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes, " complete Schedule J for such individual 5 Did any person listed on line 1 a receive or accrue compensation from any unrelated organization for services rendered to the organization? If "Yes " complete Schedule J for such person Section B. Independent Contractors No 3 1 3 4 X X 5 X Complete this table for your five highest compensated independent contractors that received more than $100.000 of compensation from the ornanization_ (A) Name and business address 2 (B) Description of services (C) Compensation Total number of independent contractors (including those in 1) who received more than $100,000 in compensation 0 from the organization 10, SEE 832008 12-18-08 SCHEDULE J-2 OR PART VII, SECTION A CONTINUATION Form 990 (2008) LASER INSTITUTE OF AMERICA Form 990 (2008) Statement of Revenue Part V111 95-2535904 (A) Total revenue 1 a Federated campaigns la 2 D)o 3 b Membership dues lb ^m U,E c d e f Fundraising events Related organizations Government grants (contributions) All other contributions , gifts, grants, and similar amounts not included above 1c 1d le 9 Noncash contnbutions included in lines la-11' $ °- y 3d Q Ua (B) Related or exempt function revenue (C) Unrelated business revenue Paae9 (D) Revenue excluded from tax under sections 512, 513, or 514 195,800. if ^ h Total . Add lines la-1f 195 800. Business Code 2a COURSES & SEMINARS b JOURNALS & PUBLICATION c ALAW CONFERENCE 900099 900099 900099 d e f All other program service revenue Total . Add lines 2a-2f o 3 other similar amounts) 5 6 a b c d 7 a b c d 8 a b c 9 a b c 10 a b c 2 3 31 0 9 6 . ^ 23 , 438. 23,438. Income from investment of tax-exempt bond proceeds ^ Royalties ^ n Personal (i) Real Gross Rents Less : rental expenses Rental income or (loss) Net rental income or (loss) ^ Gross amount from sales of (i) Securities n Other assets other than inventory Less : cost or other basis and sales expenses Gain or (loss) Net gain or (loss) ^ Gross income from fundraising events (not including $ of contributions reported on line 1 c). See Part IV, line 18 a Less : direct expenses b Net income or (loss) from fundraising events ^ Gross income from gaming activities. See Part IV, line 19 a Less: direct expenses b Net income or (loss) from gaming activities ^ Gross sales of inventory , less returns and allowances a Less - cost of goods sold b Net income or loss from sales of invento ry Miscellaneous Revenue Business Code 11a MEMBERSHIP ADVERTISING b MISCELLANEOUS 541800 64,990. 541800 18,386. c d All other revenue e Total . Add lines 11 a-11 d 12 Total Revenue . Add pines h z 3 . 4 . 5 . 6d 7tl 8c sc ,oc and „a 0ozo9 ^ Investment income (including dividends, interest, and 4 e 1,743 915. 1,743,915. 532,754. 532 , 754. 54,427. 54,427. ^ ^ 64,990. 1 , 451. 16,935. 2,633,710. 2,332,547. 81,925. 1 83 , 376. 1 23 , 438. Form 990 (2008) LASER INSTITUTE OF AMERICA Form 990 2008 part fX Statement of Functional Expenses 95-2535904 Pa e10 Section 501 ( c)(3) and 501 (c )(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D). Do not include amounts reported on lines 6b, 7b, 8b , 9b, and 10b of Part VIII. Grants and other assistance to governments and organizations in the U S See Part IV, line 21 Grants and other assistance to individuals in the U.S See Part IV, line 22 Grants and other assistance to governments, organizations , and individuals outside the U.S. See Part IV, lines 15 and 16 Benefits paid to or for members Compensation of current officers , directors, trustees , and key employees Compensation not included above , to disqualified persons ( as defined under section 4958 (f)(1)) and persons described in section 4958 ( c)(3)(B) Other salaries and wages Pension plan contributions ( include section 401(k) 1 2 3 4 5 6 7 8 (A) Total expenses (B) Program service expenses (C) Management and g eneral eexpenses 458,872. 458 , 872. , 6 2 5. 33;625. (D) Fundraising expenses and section 403(b) employer contributions) Other employee benefits Payroll taxes Fees for services (non -employees): 9 10 11 a b c d e f Management Legal Accounting Lobbying Professional fundraising services See Part IV, line 17 Investment management fees g Other 12 Advertising and promotion 13 Office expenses Information technology 14 Royalties 15 16 17 18 19 20 21 22 23 24 Occupancy Travel Payments of travel or entertainment expenses for any federal , state, or local public officials Conferences , conventions , and meetings Interest Payments to affiliates Depreciation , depletion , and amortization Insurance Other expenses Itemize expenses not covered above ( Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below ) a CONFERENCES b SHORT COURSES c PUBLICATIONS d MEMBERSHIP e AMERICAN NATIONAL STAND f All other expenses 25 26 Total functional ex p enses . Add lines 1 throu g h 24f Joint Costs . Check here ^ 0 If following SOP 98 -2 Complete this line only if the organization reported in column ( B) joint costs from a combined educational cam ai g n and fundraisin g solicitation 832010 12-18-08 3 3 825,956. 526,903. 299,810. 184,696. 77,549. 241,493. 825,956. 526 903. 299,810. 77,549. 165,537. 75 , 956. 2 , 648,9 04. 2,080,451. 568,453. 184 696. 0. Form 990 (2008) LASER INSTITUTE OF AMERICA Form 990 2008 Part X Balance Sheet 95-2535904 (A) Beginning of year 1 Cash - non-interest-bearing 200. 1 200. 598,571. 2 462 , 039. 3 Savings and temporary cash investments Pledges and grants receivable, net 4 Accounts receivable, net 166,901. 4 5 7 Receivables from current and former officers, directors, trustees, key employees, or other related parties. Complete Part II of Schedule L Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of Schedule L Notes and loans receivable, net 8 Inventories for sale or use 3 9 Prepaid expenses and deferred charges 10a Land, buildings, and equipment- cost basis 10a b Less: accumulated depreciation. Complete lob Part VI ofScheduleD 11 Investments - publicly traded securities 12 Investments - other securities See Part IV, line 11 13 Investments - program-related See Part IV, line 11 14 Intangible assets 15 Other assets. See Part IV, line 11 16 Total assets . Add lines 1 throu g h 15 must eq ual line 34 17 Accounts payable and accrued expenses 18 Grants payable •-' (B) End of year 2 6 U) Pa ell 5 6 7 227, 980. 8 41,505. 9 257,183. 66 , 048. loc 11 12 i3 14 182,000. 15 182 , 000 . 1 , 676- f l-76, 16 267,631. 17 1 , 272 , 848. 241 , 186. 18 20 21 22 Tax-exempt bond liabilities Escrow account liability. Complete Part IV of Schedule D Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule L 23 24 25 26 Secured mortgages and notes payable to unrelated third parties Unsecured notes and loans payable Other liabilities. Complete Part X of Schedule D Total liabilities . Add lines 17 throu g h 25 ^ 50,375. 148,823. 278,816. 509, 510. Deferred revenue Organizations that follow SFAS 117, check here 46,620. 337,020. 278,355. 19 29 130 , 723. 19 257,882. 20 21 22 23 24 25 26 499 , 068. 899,035. 27 773,780. 777 , 14-1. Mand complete lines 27 through 29, and lines 33 and 34. c cc 27 Unrestricted net assets co 28 29 Temporarily restricted net assets Permanently restricted net assets Organizations that do not follow SFAS 117, check here LL 28 29 ^ and complete lines 30 through 34. D Q 30 31 32 Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund Retained earnings, endowment, accumulated income, or other funds Z 33 34 Total net assets or fund balances Total liabilities and net assets/fund balances 30 31 32 899 , 035. 33 _ 1 , 6 76 , 176. 1 34 773,780. 1 , 272 , 848. Part Xl 1 Accounting method used to prepare the Form 990 : 0 Cash = Other EXI Accrual 2a Were the organization 's financial statements compiled or reviewed by an independent accountant? b Were the organization 's financial statements audited by an independent accountant? c If 'Yes' to lines 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? b If 'Yes.' did the oraamzation undergo the reouired audit or audits? 832011 12-18-08 X 2c 3a X X 3b Form 990 (2008) (Form 990 or 990-EZ) OMB No 1545-0047 Public Charity Status and Public Support SCHEDULE A 2008 To be completed by all section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts. Department of the Treasury rvice Open to Public Impaction ^ Attach to Form 9 90 or Form 990-EZ . 10, See separate instructions. Internal Revenue Se rvice Employer identification number 95-2535904 LASER INSTITUTE OF AMERICA Reason for Public Charity Status (All organizations must complete this part .) (see instructions) Name of the organization I Part 1 1 The organization is not a private foundation because it is: (Please check only one organization.) 1 A church, convention of churches , or association of churches described in section 170 (b)(1)(A)(i). 2 A school described in section 170 (b)(1)(A)(ii). (Attach Schedule E.) 3 A hospital or a cooperative hospital service organization described in section 170 (b)(1)(A)(iii). (Attach Schedule H ) 4 A medical research organization operated in conjunction with a hospital described in section 170( b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 0 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170 (b)(1)(A)(iv ). (Complete Part II.) 6 A federal, state , or local government or governmental unit described in section 170 (b)(1)(A)(v). 7 0 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170 (b)(1)(A)(vi ). (Complete Part II.) 8 A community trust described in section 170 (b)(1)(A)(vi). (Complete Part II.) 9 O An organization that normally receives : ( 1) more than 33 1/3% 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 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975 See section 509(a )(2). (Complete the Part III.) 10 An organization organized and operated exclusively to test for public safety See section 509 (a)(4). (see instructions) 11 0 An organization organized and operated exclusively 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 of supporting organization and complete lines 11 a through 11 h. d = Type III -Other b 0 Type II c 0 Type III - Functionally integrated a = Type I e 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 other than one or more publicly supported organizations described in section 509 (a)(1) or section 509 (a)(2). f If the organization received a written determination from the IRS that it is a Type I , Type II, or Type III g h supporting organization , check this box Since August 17, 2006 , has the organization accepted any gift or contribution from any of the following persons? (i) A person who directly or indirectly controls, either alone or together with persons described in (u) and (u) below, the governing body of the supported organization" 1(ii) A family member of a person described in (i) above" (iii) A 35% controlled entity of a person described in (i) or (n) above? Provide the following information about the organizations the organization supports. (t) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1-9 above or IRC section lee ^^f. ,, ^t!o^ett iv) Is the organization (v) Did you notify the (vi) Is the in col (t) listed in your organization in col organization in col in the an governing document? (1) of your supports (t) °rg Sed VPs Mn Vac Total LHA For Privacy Act and Paperwork Reduction Act Notice , see the Instructions for Form 990. 832021 12-17-08 Nn Yes Yes No (vii) Amount of support Nn Schedule A (Form 990 or 990-EZ) 2008 Schedulo A (Form 990 or 990-E 2008 Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) Part ]f Pag e 2 (Complete only if you checked the box on line 5, 7, or 8 of Part I.) Section A. Public Support Calendar year (or fiscal year beginning 1 Gifts, grants, contributions, and membership fees received. (Do not include any 'unusual grants.') (a) 2004 (b) 2005 (c) 2006 2007 (e) 2008 Total (a) 2004 (b) 2005 c 2006 2007 (e) 2008 Total 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf 3 The value of services or facilities furnished by a governmental unit to the organization without charge 4 Total. Add lines 1 -3 5 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 11, column (f) 6 Public Support . Subtract line 5 from line 4 Section B. Total Support Calendar year (or fiscal year beginning 7 Amounts from line 4 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources 9 Net income from unrelated business activities, whether or not the business is regularly carried on 10 Other income Do not include gain or loss from the sale of capital assets (Explain in Part IV.) 11 Total support . Add lines 7 through 10 12 Gross receipts from related activities, etc (see instructions) 13 First five years . If the Form 990 is for the organization ' s first , second, third, fourth, or fifth tax year as a section 501 (c)(3) organization, check this box and stop here Section C . Computation of Public Support Percentage ^0 14 14 Public support percentage for 2008 (line 6, column (f) divided by line 11, column (f)) 15 15 Public support percentage from 2007 Schedule A , Part IV-A, line 26f and ....,, and 16a 33 1 /3o JJ 11r3J o.^i or more, c heck^ th /3 % support test - 2008 . If the organization did not cnecK the box on line 13, and line 14 Is 33 . :..s box ^0 stop here . The organization qualifies as a publicly supported organization b 33 1 /3% support test - 2007 . If the 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 ^0 17a 10 % -facts-and-circumstances test - 2008 . If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the 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 ^0 b 10% -facts - and-circumstances test - 2007 . If the organization did not check a box on line 13, 16a, 16b, or 1 7a, and line 15 is 10% or more, and if the 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 ^0 18 Private foundation . If the organization did not check a box on line 13. 16a. 16b, 17a, or 17b, check this box and see instructions ^ Schedule A (Form 990 or 990-EZ) 2008 832022 12-17-08 95-2535904 Pa e3 Schedule•A (Form 990or990•E 2008 LASER INSTITUTE OF AMERICA f Part III Support Schedule for Organizations Described in Section 509 (a)(2) (Complete only it you checked the box on line 9 of Part I ) Section A. Public Support Calendar year ( or fiscal year beginning 1 Gifts , grants , contributions, and membership fees received. (Do not (a) 2004 (b) 2005 c 2006 2007 112. 236 605. a 2008 Total 260,790. 1137894. include any ' unusual grants .•) 177 898. 206 489. 256 2 Gross receipts from admissions, merchandise sold or services performed , or facilities furnished in any activity that is related to the organization 's tax-exempt purpose 1901521. 1762302. 2041691. 2352115. 2331096. 10388725. 3 Gross receipts from activities that are not an unrelated trade or business under section 513 2079419. 1968791. 2297803. 2588720. 2591886. 11526619. 4 Tax revenues levied for the organization 's benefit and either paid to or expended on its behalf 5 The value of services or facilities furnished by a governmental unit to the organization without charge 6 Total . Add lines1 - 5 7a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of 1 % of the total of lines 9, 1 Oc, 11 , and 12 for the year or $5,000 c Add lines 7a and 7b 8 11526619. Public suort (Subtract line 7cfrom line 6 Section B. Total Support Calendar year (or fiscal year beginning (b) 2005 (a) 2004 (c) 2006 2007 Total (e) 2008 2591886. 11526619. 9 Amounts from line 6 10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 2079419. 1968791. 2297803. 2588720. 23,203. 29,524. 22,795. 28,968. 23 , 438. 127,928. c Add lines 1 Oa and 1 Ob Net income from unrelated business activities not included in line 1 Ob, whether or not the business is regularly carried on 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) 23,203. 29,524. 22,795. 28,968. 23,438. 127,928. 11 16 , 708. 14 , 242. 16 , 478. 18 , 386. 15 , 417. 81 , 231. 11735778. 13 Total support (Add lines 9, 10c, 11, and 12 ) 14 First five years . If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, E check this box and stop here Section C . Computation of Public Support Percentage f r , ^0 15 98 • 22 % 15 Public support percentage for 2008 (line 8, column (f) divided by line 13, column (f)) % 99 8 . 1 3 16 16 Public support percentage from 2007 Schedule A, Part IV-A, line 27g Section D. Com p utation of Investment Income Percenta g e % 1.09 17 17 Investment income percentage for 2008 (line 10c, column (f) divided by line 13, column (f)) 1.17 18 °rU 18 Investment income percentage from 2007 Schedule A, Part IV-A, line 27h 19a 33 1 /3% support tests - 2008 . If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here . The organization qualifies as a publicly supported organization ^0 b 33 1/3% support tests - 2007 . If the 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 1/3%, check this box and stop here . The organization qualifies as a publicly supported organization ^ 20 Private foundation . If the 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) 2008 832023 12-17-08 ,Schedule D (Form 990) Department of the Treasury Internal Revenue Service Supplemental Financial Statements 2008 ^ Attach to Form 990. To be completed by organizations that Open to Public Inspection answered "Yes," to Form 990. Part IV. line 6. 7.8.9. 10. 11. or 12. Name of the organization Part I Employer identification number LASER INSTITUTE OF AMERICA 95-2535904 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete If the orqanization answered 'Yes' to Form 990, Part IV. line 6. (b) Funds and other accounts 1 2 Total number at end of year Aggregate contributions to (during year) 3 Aggregate grants from (during year) 4 Aggregate value at end of year 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization 's property , subject to the organization 's exclusive legal control ? 6 Did the organization inform all grantees , donors , and donor advisors in writing that grant funds may be used only for charitable pur poses and not for the benefit of the donor or donor advisor or other im permissible private benefit ? Part 1! Conservation Easements . Complete if the organization answered 'Yes' to Form 990, Part IV, line 7. 1 2 a b c d 3 4 5 6 7 8 9 Yes No Yes 0 No Purpose (s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or pleasure) Preservation of an historically important land area Protection of natural habitat Preservation of certified historic structure U Preservation of open space Complete lines 2a-2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Year Total number of conservation easements 2a Total acreage restricted by conservation easements 2b Number of conservation easements on a certified historic structure included in (a) 2c Number of conservation easements included in (c) acquired after 8/ 17/06 2d Number of conservation easements modified , transferred , released , extinguished , or terminated by the organization during the taxable year ^ Number of states where property subject to conservation easement is located ^ Does the organization have a written policy regarding the periodic monitoring, inspection , violations, and enforcement of the conservation easements it holds ? No 0 Yes Staff or volunteer hours devoted to monitoring , inspecting , and enforcing easements during the year ^ Amount of expenses incurred in monitoring , inspecting , and enforcing easements during the year ^ $ Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170 (h)(4)(B)(I) and section 170(h)(4)(B)()? Yes In Part XIV , describe how the organization reports conservation easements in its revenue and expense statement , and balance sheet, and include, if applicable , the text of the footnote to the organization ' s financial statements that describes the organization ' s accounting for conservation easements Part 111 No Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets. Complete if the organization answered 'Yes' to Form 990, Part IV , line 8. 1 a If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIV, the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (i) Revenues Included in Form 990, Part VIII, line 1 ^ $ (ii) Assets Included in Form 990, Part X ^ $ 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 relating to these items: ^ a Revenues included in Form 990, Part VIII, line 1 b Assets Included in Form 990, Part X ^ LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. 832051 12-23-08 Schedule D (Form 990) 2008 ScheduleD ( Form 990 2008 LASER INSTITUTE OF AMERICA 95-2535904 Pa e2 Pert III Organizations Maintaining Collections of Art , Historical Treasures, or Other Similar Assets (continued) Using the organization's accession and other records, check any of the following that are a significant use of its collection items (check all that apply): Public exhibition d Loan or exchange programs a e Other b 0 Scholarly research Preservation for future generations c 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIV. 5 During the year , did the organization solicit or receive donations of art, historical treasures , or other similar assets to be sold to raise funds rather than to be maintained as part of the org anization ' s collection ? 0 Yes 0 No Part IV Trust , Escrow and Custodial Arrangements . Complete if organization answered ' Yes' to Form 990, Part IV , line 9, or reported an amount on Form 990 , Part X, line 21. la Is the organization an agent , trustee, custodian or other intermediary for contributions or other assets not included on Form 990 , Part X? b If 'Yes ,' explain the arrangement in Part XIV and complete the following table: 0 Yes 0 No Amount 1c 1d le c d e f 2a Beginning balance Additions during the year Distributions during the year Ending balance Did the organization include an amount on Form 990 , Part X, line 21? b If 'Yes , " explain the arran g ement in Part XIV. Part_V_ if 0 No Yes Endowment Funds. Complete if organization answered ' Yes' to Form 990, Part IV, line 10. (a) Current year b Prior year c Two years back Three years back a Four ears back 1 a Beginning of year balance b Contributions c Investment earnings or losses d Grants or scholarships e Other expenditures for facilities and programs f Administrative expenses g End of year balance 2 Provide the estimated percentage of the year end balance held as: a Board designated or quasi-endowment ^ % b Permanent endowment ^ % c Term endowment ^ % 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) unrelated organizations (ii) related organizations b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R9 4 Describe in Part XIV the intended uses of the organization's endowment funds. Yes No 3a i ii 3' 3b [part .VI I Investments - Land , Buildings, and Equipment . See Form 990 , Part X , line 10. Description of investment la Land b Buildings c Leasehold improvements d Equipment e Other Total . Add lines la- le. (Column 832052 12-23-08 (a) Cost or other basis (investment ) (b) Cost or other basis (other) 278 355. should equal Form 990, PartX column B line 10(c) .) (c) Depreciation 227, 980. (d) Book value 50 , 375. 50 375. ^ Schedule D (Form 990) 2008 LASER INSTITUTE OF AMERICA SchedulsD (Form 990 2008 Part Vil Investments - Other Securities. See Form 990, Part X, line 12. (a) Description of security or category (b) Book value (including name of security) 95-2535904 Pa e3 (c) Method of valuation: Cost or end-of-year market value Financial derivatives and other financial products Closely-held equity interests Other Total ( Col ( b ) should a ual Form 990 , Part X , col B line 12 ^ Part VIII Investments - Pro g ram Related . See Form 990 , Part X , line 13. (a) Description of investment type Total Col ( b ) should e q ual Form 990 , Part X , col ( B ) line 13 10, 1 Part IX Other Assets. See Form 990. Part X. line 15 (a) Description LEASE (c) Method of valuation: Cost or end-of-year market value (b) Book value 1 (b) Book value DEPOSIT 7,000. INVESTMENT IN AN AFFILIATED COMPANY Toiai . (Column (o) snouid equal Form 990, Part X, co! (B) line 15 ) 175,000. ^1 182,000. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48. 12.23-08 Schedule D (Form 990) 2008 LASER Schedule • D Form990 2008 Part X^ 1 2 INSTITUTE 95-2535904 OF AMERICA Total revenue ( Form 990 , Part VIII , column (A), line 12) Total expenses (Form 990 , Part IX, column (A), line 25) Excess or (deficit ) for the year . Subtract line 2 from line 1 Net unrealized gains (losses) on investments Donated services and use of facilities Investment expenses Prior penod adjustments Other (Describe in Part XIV) Total adjustments (net). Add lines 4.8 Excess or (deficit ) for the year per financial statements . Combine lines 3 and 9 3 4 5 6 7 8 9 10 1 2,633 , 710. 2 2,648 , 904. <15, 3 4 a b c d e 3 4 Amounts included on line 1 but not on Form 990 , Part VIII , line 12: Net unrealized gains on investments Donated services and use of facilities Recoveries of prior year grants Other ( Describe in Part XIV) Add lines 2a through 2d Subtract line 2e from line 1 Amounts included on Form 990 , Part VIII, line 12, but not on line 1: a Investment expenses not included on Form 990 , Part VIII, line 7b b Other (Describe in Part XIV) c Add lines 4a and 4b 5 Total revenue . Add lines 3 and 4c. (This should eq ual Form 990 , Part I line 12 .) 194 . > <110,061 . > 5 6 7 <6,678.> < 1 16 7 3 9 . > < 13 1 9 3 3 . > 8 9 10 Part X[! Reconciliation of Revenue per Audited Financial Statements With Revenue per Return 1 1 Total revenue , gains , and other support per audited financial statements 2 Pa e4 Reconciliation of Change in Net Assets from Form 990 to Financial Statements 2a 2b 2c 2d 4a 4b 2 , 639,251. 32 , 6 6 0 . 2e 32,660. 3 2,606,591. 27,119. 4c 27 , 119 . 5 2 , 633 , 710. Part X111 Reconciliation of Exp enses per Audited Financial Statements With Expenses per Return Total expenses and losses per audited financial statements Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities b Prior year adjustments c Losses reported on Form 990, Part IX, line 25 d Other (Describe in Part XIV) e Add lines 2a through 2d 3 Subtract line 2e from line 1 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: 1 1 2 a Investment expenses not included on Form 990, Part VIII, line 7b b Other (Describe in Part XIV) c Add lines 4a and 4b 5 Total ex penses. Add lines 3 and 4c. (This should eq ual Form 990 , Part I line 18. ) L I 1 , 1 is 4 2a 2b 2c 2d 149,399. 2e 3 4a 4b 149,399. 2,621,785. 27,119 . 4c 27,119 . 5 2 , 648 , 904. part XI. Supplemental Information Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part II I, lines la and 4; Part IV, lines 1 b and 2 b; Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. PART XI, LINE 8 - OTHER ADJUSTMENTS: NET LOSS OF BOARD OF LASER SAFETY, PART XII, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF BOARD OF LASER SAFETY, PART XII, INC. LINE INC. 4B - OTHER ADJUSTMENTS: Schedule D (Form 990) 2008 832054 12-23-08 LASER INSTITUTE OF AMERICA Schedule.D Form990 2008 PartXIV Supplemental Information (continued) 95-2535904 Pa e5 CERTIFICATION REVENUE PART XIII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF BOARD OF LASER SAFETY, INC. UNREALIZED LOSSES ON MARKETABLE SECURITIES PART XIII, LINE 4B - OTHER ADJUSTMENTS: CERTIFICATION EXPENSE Schedule D (Form 990) 2008 832055 12-23-08 'Schedule F 0MB No 1545-0047 Statement of Activities Outside the United States (Form 990) 10- Attach to Form 990. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, line 15 , or line 16. Department of the Treasury Internal Revenue Service LASER Part I 1 Inspection Employer identification number Name of the organization 95-2535904 INSTITUTE OF AMERICA General Information on Activities Outside the United States. Complete if the organization answered 'Yes' to Form 990, Part IV, line 14b. For grantmakers . Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance'? Yes 2 For grantmakers . Describe in Part IV the organization's procedures for monitoring the use of grant funds outside the United States 3 Activities ner Renion (Use Schedule F-1 (Form 9901 if additional space is needed 1 (b) Number of offices in the region (a) Region (c) Number of employees or agents in region (d) Activities conducted in region (by type) (I e , fundraising, program services, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of service(s) in region 0 No (f) Total expenditures in region EAST ASIA AND THE 0 PACIFIC Totals 0 PROGRAM SERVICES ^ LHA For Privacy Act and Paperwork Reduction Act Notice , see the Instructions for Form 990. 832071 12-18-08 C ONFERENCE 123,100. 123 , 100. Schedule F (Form 990) 2008 LASER INS TITUTE OF AMERICA 9 5-2535904 ScheduleF (Form 990 2008 Grants and Other Assistance to organizations or Entities Outside the United States . Complete if the organization answered 'Yes' to Form 990, Part IV, line 15, for any Part It recipient who received more than $5,000 Check this box if no one recipient received more than $5,000 Page2 0 Use Schedule F-1 (Form 990) if additional space is needed 1 (a) Name of organization (b) IRS code section and EIN (if applicable) '(c) Region (d) Purpose of (e) Amount grant of cash grant (g) Amount of (f) Manner of non-cash cash disbursement assistance 2 Enter total number of organizations that are recognized as charities by the foreign country or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter 3 Enter total number of other organizations or entities (h) Description of non-cash assistance (i) Method of valuation (book, FMV, appraisal, other) 11110. Schedule F (Form 990) 2008 832072 12-18-08 95-2535904 LASER INSTITUTE OF AMERICA Schedule F (Form 990) 2008 Part III Grants and Other Assistance to Individuals Outside the United States . Complete if the organization answered 'Yes' to Form 990, Part IV, line 16. Page3 Use Schedule F-1 (Form 990) if additional space is needed (a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of cash grant (e) Manner of cash disbursement (f) Amount of non-cash assistance (g) Description of non-cash assistance (h) Method of valuation (book, FMV, appraisal, other) Schedule F (Form 990) 2008 832073 12-18-08 . SCHEDULE ^(FOrm 990) Department of the Treasury Internal Revenue service OMB No 1545-0047 Compensation Information J 2008 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Open to public Inspection ^ Attach to Form 990. To be completed by organizations that answered "Yes" to Form 990, Part IV, line 23. Name of the organization LASER INSTITUTE OF AMERICA Employer identification number 95-2535904 Part I I Questions Regarding Compensation la Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A , line 1 a Complete Part III to provide any relevant information regarding these items. Housing allowance or residence for personal use First-class or charter travel Payments for business use of personal residence Travel for companions Health or social club dues or initiation fees Tax indemnification and gross-up payments Personal services (e.g., maid, chauffeur, chef) Discretionary spending account b If line la is checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If 'No,' complete Part III to explain 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1 a? 3 1b 2 Indicate which , if any , of the following the organization uses to establish the compensation of the organization's CEO/Executive Director . Check all that apply. Written employment contract 0 Compensation committee Independent compensation consultant Compensation survey or study Form 990 of other organizations 0 Approval by the board or compensation committee 4 During the year, did any person listed in Form 990, Part VII , Section A , line 1 a: a Receive a severance payment or change of control payment? b Participate in, or receive payment from , a supplemental nonqualified retirement plan? c Participate in, or receive payment from , an equity - based compensation arrangement? If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. 4a I I X 4b 4c X X 5a 5b X Only 501 ( c)(3) and 501 (c)(4) organizations must complete lines 5-8. 5 For persons listed in Form 990, Part VII, Section A, line 1 a, did the organization pay or accrue any compensation contingent on the revenues of a The organization? b Any related organization? If 'Yes,' to line 5a or 5b, describe in Part III. 6 For persons listed in Form 990, Part VII, Section A, line 1 a, did the organization pay or accrue any compensation contingent on the net earnings of: a The organization? b Any related organization's If "Yes" to line 6a or 6b, describe in Part III. 7 For persons listed in Form 990, Part VII, Section A, line 1 a, did the organization provide any non-fixed payments not described in lines 5 and 6? If 'Yes,' describe in Part III 8 6a 6b 7 X X X X Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exceotlon described in Reos section 53.4958.4(a)(3)? If 'Yes.' describe in Part III LHA For Privacy Act and Paperwork Reduction Act Notice , see the Instructions for Form 990. 832111 12-23-08 181 1X Schedule J ( Form 990) 2008 LASER INS TITUTE OF AMERICA 95-2535904 Schedule) ( Form990 2008 Part I) Officers , Directors, Trustees, Key Employees , and H i ghest Compensated Employees . Use Schedule J-1 if additional space is needed. Page2 For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (u)., Do not list any individuals that are not listed on Form 990, Part VII. Note. The sum of columns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a. (E3) Breakdown of W-2 and/or 1099-MISC compensation ( i) Base compensation (A) Name (;;) Bonus & incentive compensation (;;;) Other compensation (C) De f erred compensation (D) Nontaxable benefits (E) Total o f columns ( B)(i)-(D) (F) Compensation reported in prior Form 990 or Form 990-EZ 0) 1219,408. 82,819. 0. 0. 0. 302,227. 51,800. 0. 0. 0. 0. 0. 0. 0. PETER BAKER G) (i) fl (i) (i) (i) 00 (I) (i) (i) G) (i) (i) G) (i) G) Schedule J (Form 990) 2008 832112 12-23-08 LASER Schedule) (Form 990 2008 Part III Supplemental Information INS TITUTE OF 95-2535904 AMERICA PaQe3 Complete this part to provide the information , explanation , or descriptions required for Part I, lines 1 a , 1 b, 4c , 5a, 5b , 6a, 6b , 7, and 8 Also complete this part for any additional information PART I, LINE 6: THE EXECUTI V E DIRECTOR IS ELIGIBLE FOR INCENTIVE PAY BASED ON THE ORGANIZATION'S NET INCOME. Schedule J (Form 990) 2008 832113 12-23-08 SCHEDULE J-2 Continuation Sheet for Form 990 (Form 990) Department of the Treasury 2008 Name of the Organization LASER Part I Open to Public Inspection ^ Attach to Form 990 to list additional information for Form 990, Part VII, Section A, line 1 a INSTITUTE OF Employer Identification number 95-2535904 AMERICA Continuation of Officers , Di rectors , Trustees , Key Emplo yees , and Hi hest Com pensated (A) Name and Title (B) Average hours per week (C) Position (check all that apply) 9 9 I S D .S A 5 E Y (D) Reportable compensation from the organization (W2/1099 • MISC) (E) Reportable compensation from related organizations (W2/1099•MISC) mDlovees (F) Estimated amount of other compensation from the organization and related organizations t 2 JOHN TYRER DIRECTOR 2.00 X 0. 0. 0. FRANK VOLLERTSEN DIRECTOR 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. 2.00 X 0. 0. 0. RICHARD WALKER DIRECTOR SHAPARAK KAMAREI DIRECTOR LIN LI DIRECTOR 2.00 X 0. 0. 0. CHUCK RATERMANN DIRECTOR 2.00 X 0. 0. 0. KOJI SUGIOKA DIRECTOR 2.00 X 0. 0. 0. 2.00 0. 0. 0. 97,216. 0. 0. SRI VENKAT DIRECTOR JEANETTE GABAY CFO 40.00 X X LHA For Privacy Act and Paperwork Reduction Act Notice , see the Instructions for Form 990. 832201 12-18-08 Schedule J-2 (Form 990) 2008 Supplemental Information to Form 990 SCHEDULE 0 (Form 990) LASER INSTITUTE OF AMERICA PART III, LINE 4D, Open to Pubfic Inspection Employer identification number 95-2535904 Name of the organization FORM 990, 2008 ^ Attach to Form 990. To be completed by organizations to provide additional information for responses to specific questions for the Form 990 or to provide any additional information. Department of the Treasury Internal Revenue Service OTHER PROGRAM SERVICES: EXHIBIT/SHOW EXPENSES $ 61894. INCLUDING GRANTS OF $ 0. REVENUE $ 0. AMERICAN NATIONAL STANDARDS INSTITUTE EXPENSES $ 77549. INCLUDING GRANTS OF EXPENSES $ 12191. INCLUDING GRANTS OF $ 0. $ 0. REVENUE $ 0. OTHER FORM 990, PART VI, SECTION A, LINE 10: REVENUE $ 0. THE ORGANIZATION'S EXECUTIVE COMMITTEE REVIEWED AND APPROVED THE DRAFT COPY OF THE FORM 990 WAS FILED. THE FORM 990 WAS MADE AVAILABLE DIRECTORS BEFORE IT WAS FORM 990, PART VI, BEFORE IT TO THE ORGANIZATION'S BOARD OF FILED. SECTION B, LINE 15: THE ORGANIZATION HAS A COMPENSATION COMMITTEE WHICH DETERMINES THE COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT EMPLOYEES BY COMPARING THEIR SALARIES TO AN INDEPENDENT COMPENSATION SURVEY. AFTER REVIEWING AND DELIBERATING OVER THEIR COMPENSATION TO DETERMINE IF IT IS JUST AND REASONABLE THEY APPROVE THE SALARY AMOUNTS FOR THE YEAR PRESENTED. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION DOES NOT MAKE ANY OF THESE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 . 832211 12-18-08 DIRECTORS, ETC: Schedule 0 ( Form 990) 2008 SCHEDULE 0 Supplemental Information to Form 990 (Form 990) ^ Attach to Form 990. To be completed by organizations to provide additional information for responses to specific questions for the Form 990 or to provide any additional information. Department of the Treasury Internal Revenue Service Name of the organization LASER INSTITUTE OF AMERICA OMB No 1545-0047 2008 p^ to Pubho Inspection Employer identification number 95-2535904 WILLIAM LAWSON - 1917 COUNTY ROAD 1 SOMERSET, WI 54025 NATHANIEL QUICK - UCF CREOL BUILDING 53 ROOM 242 ORLANDO, FL 32816 PAUL DENNEY - 409 SILVER LANE - SUITE 1 EAST HARTFORD, CT 06118 NEIL BALL - 633 RIVER OAKS PARKWAY SAN JOSE, CA 95134 ECKHARD BEYER - WINTERBERGSTRASSE D-01277, DRESDEN , 28 GERMANY HAU-CHUNG MAN - HONG KONG POLYTECHNIC UNIVERSITY HUNG HOM, KOWLOON, PATEL RAJESH - MOUNTAIN VIEW, 1330 HONG KONG TERRA BELLA AVENUE CA 94043 ANDREAS OSTENDORF - UNIVERSITAETSSTRASSE BOCHUM, SILKE D-44780, PFLUGER - LOS GATOS, 150 GERMANY 18035 REDWOOD DRIVE CA 95033 LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 . 832211 12-18-08 Schedule 0 (Form 990) 2008 > •^ SCHEDULE 0 Supplemental Information to Form 990 (Form 990) ^ Attach to Form 990. To be completed by organizations to provide additional information for responses to specific questions for the Form 990 or to provide any additional information. Department of the Treasury Internal Revenue Service Name of the organization LASER Y. INSTITUTE OF AMERICA LAWRENCE YAO - 220 MUDD BUILDING, MILAN BRANDT - P.O. MELBOURNE, 3122, BOX 218 INGENUITY DRIVE - SUITE 128 FL 32826 ORLANDO, STEPHEN CAPP WAUKEGAN, IL - SANTA CLARA, NORTH DELANY ROAD 1800 WYATT DRIVE - SUITE 9 CA 95054 JOHN MARSHALL SE1 3021 60087 KLEINE - LAMBETH PALACE ROAD 7EH, UNITED KINGDOM ETSUJI OHMURA - OSAKA UNIVERSITY SUITA, OSAKA 565-0871, DEAN WILSON POMONA, MC 4703 AUSTRALIA PETER BAKER - 13501 LONDON, 123 JAPAN EXPLORER STREET CA 91768 BEN EDWARDS - 1302 WILLOW DRIVE LHA For Privacy Act and Paperwork Reduction Act Notice , see the Instructions for Form 990 . 832211 12-18-08 Employer identification number 95-2535904 NY 10027 NEW YORK, KLAUS 2008 Open to Public Inspection Schedule 0 ( Form 990) 2008 > f SCHEDULE 0 Supplemental Information to Form 990 (Form 990) ^ Attach to Form 990. To be completed by organizations to provide additional information for responses to specific questions for the Form 990 or to provide any additional information . Department of the Treasury Internal Revenue Service Name of the organization LASER CHAPEL HILL, NC INSTITUTE OF OMB No 154 004 7 2008 open-to-Public Inspection Employer identification number 95-2535904 AMERICA 27517 BO GU - 50 OLD WEBSTER ROAD OXFORD. MA 01540 WILLIAM O'NEILL - UNIVERSITY OF CAMBRIDGE CAMBRIDGESHIRE, CB2 1RX, UNITED KINGDOM SHELDON ZIMMERMAN - 6078 NORC AVENUE - SUITE DAHLGREN, 309 VA 22448 MAGDI AZER - ONE RESEARCH CIRCLE NISKAYUNA, NY 12309 KLAUS LOFFLER - JOHANN MAUS STRASSE 2 DITZINGEN, D-71254, GERMANY V) REINHART POPRAWE - STEINBACHSTRASSE 15 AACHEN, D-52074, GERMANY DAVID CLARK - 1335 TERRA BELLA AVENUE MOUNTAIN VIEW, PAUL CROSBY SANTA CLARA, - CA 94043 5100 PATRICK HENRY DRIVE CA 95054 LHA For Privacy Act and Paperwork Reduction Act Notice , see the Instructions for Form 990 . 832211 12-18-08 Schedule 0 ( Form 990) 2008 JSCHEDULE 0 Supplemental Information to Form 990 (Form 990) ^ Attach to Form 990. To be completed by organizations to provide additional information for responses to specific questions for the Form 990 or to provide an y additional information . IJe real vthe Treasury Internal Re ve n ue Service Name of the organization LASER YONGFENG LU LINCOLN, - INSTITUTE OF AMERICA OMB No 1545-0047 2008 Open to Public Ins p ection Employer identification number 95-2535904 209N WALTER SCOTT ENGINEERING CENTER NE 68588 JOHN TYRER - LOUGHBOROUGH UNIVERSITY LEICESTERSHIRE, LE11 3TU, UNITED KINGDOM FRANK VOLLERTSEN - BREMER INSTITUT FUR ANGEWANDTE STRAHITEC BREMEN, 28359, GERMANY RICHARD WALKER - 20 POINT WEST BOULEVARD SAINT CHARLES, MO SHAPARAK KAMAREI NEWPORT COAST, 63301 - 15 SHORE PINE DRIVE CA 92691 LIN LI - UNIVERSITY OF MANCHESTER MANCHESTER, M60 1QD GREAT BRITIAN CHUCK RATERMANN - 203 JOSEPH STREET O'FALLON, MO 63366 KOJI SUGIOKA - RIKEN LASER TECHNOL. SAITAMA, 351-0198, LAB JAPAN SRI VENKAT - 5100 PATRICK HENRY DRIVE SANTA CLARA, CA 95054 LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 . 832211 12-18-08 Schedule 0 ( Form 990) 2008 Supplemental Information to Form 990 • SCHEDULE 0 (Form 990) ^ Attach to Form 990. To be completed by organizations to provide additional information for responses to specific questions for the Form 990 or to provide any additional information. Department of the Treasury Internal Revenue Service Name of the organization LASER JEANETTE GABAY ORLANDO, - 13501 DRIVE - SUITE 128 FL 32826 LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 . 832211 12-18-08 2008 open to Public Inspection Employer identification number 95-2535904 INSTITUTE OF AMERICA INGENUITY OMB No 1545-0047 Schedule 0 (Form 990) 2008 SCHEDULE R Related Organizations and Unrelated Partnerships (Form 990) Department of the Treasury ^ See separate instructions. Internal Revenue SPNi Employer identification number 95 -2535904 Name of the organization LASER Part I INSTITUTE OF AMERICA Identification of Disregarded Entities (A) Name, address, and EIN of disregarded entity Part 11 (B) Primary activity (C) Legal domicile (state or BOARD OF LASER SAFETY, 13501 INGENUITY DRIVE (E) End-of-year assets (F) Direct controlling entity (D) Exempt Code section (E) Public charity status (if section 501 (c)(3)) (F) Direct controlling entity foreign country) FL 32826 INC. - 06-1647201 (B) Primary activity (C) Legal domicile (state or foreign country) O DEVELOP LASER SAFETY - S TANDARDS, AND TO EDUCATE D CERTIFY PEOPLE IN FLORIDA LHA For Privacy Act and Paperwork Reduction Act Notice , see the Instructions for Form 990. 832161 12-23-08 (D) Total income Identification of Related Tax-Exempt Organizations (A) Name, address, and EIN of related organization ORLANDO, 2008 i to Public ^ Attach to Form 990. To be completed by organizations that answered "Yes" to Form 990, Part IV, lines 33, 34, 35, 36, or 37. 501(C)(6) /A Schedule R (Form 990) 2008 • LASER Schedule R (Form 990) 2008 Part Ill 95-2535904 INSTITUTE OF AMERICA Identification of Related Organizations Taxable as a Partnership (A) Name, address , and EIN of related organization (B.) Primary activity (C) Legal domicile (state or foreign (D) Direct controlling entity country) Part IV Pace2 (E ) Predominant income (related , investment , unrelate d ) ( F) Share of total income (H) (G) Share of end -of-year asse t s Disproportion teallocations7 Yes No (I) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065) (J) G eneral or managing art er? es No Identification of Related Organizations Taxable as a Corporation or Trust 832162 12-23-08 (A) (B) (C) (D) Name, address, and EIN of related organization Primary activity Legal domicile (state or foreign country) Direct controlling entity (E) Type of entity (C corp, S corp, or trust) (F) Share of total income (G) Share of end-of-year assets (H) Percentage ownership Schedule R (Form 990) 2008 Schedule R (Form 990)2008 PartV LASER 95-2535904 INSTITUTE OF AMERICA Transactions With Related Organizations Yes Note. Complete line 1 if any entity is listed in Parts II, III, or IV 1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV? a Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity Nc 1a X 1b X 1c X 1d 1e X X X g Purchase of assets from other organization(s) if 1 h Exchange of assets 1h X i ii - b Gift, grant, or capital contribution to other organization(s) c Gift, grant, or capital contribution from other organization(s) d Loans or loan guarantees to or for other organization(s) e Loans or loan guarantees by other organization(s) f 7 Page 3 Sale of assets to other organization(s) Lease of facilities, equipment, or other assets to other organization(s) X j Lease of facilities, equipment, or other assets from other organization(s) k Performance of services or membership or fundraising solicitations for other organization(s) I Performance of services or membership or fundraising solicitations by other organization(s) m Sharing of facilities, equipment, mailing lists, or o1 her assets 1' 1k 11 X X X 1m X n Sharing of paid employees 1n X o Reimbursement paid to other organization for expenses p Reimbursement paid by other organization for expenses 10 1 q Other transfer of cash or property to other organization(s) r Other transfer of cash or property from other organization(s) 1 X 1r X If ^Le ... ^. .,nr 4,-, n of fl. e oL.nve n 'Ve n fL.n cfn nfin c fn nfn of ,n .d.r. INC. .^Infn thin hnu ,nM...I,nn r . nrnrl rnhfinnch^nc and 1- (A) (B) (C) Name of other organization (s) Transaction type (a-r) Amount involved -}I (1) BOARD OF LASER SAFETY, ,cf r X X P 27,119. (2) (3) (4) (5) (6) 832163 12-23-08 Schedule R ( Form 990) 2008 Schedule R (Form 990) 2008 Par1Vt LASER 95-2535904 INSTITUTE OF AMERICA Page4 L Unrelated Organizations Taxable as a Partnership Provide the following 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 reg arding exclusion for certain investment partnerships (A) Name, address, and EIN of entity (B) Primary activity (C) Legal domicile (state or foreign country) ry) (D) Are all partners o a^^Zat3ocs? Yes No (E) Share of end-ofyear assets (F) Dlsproporallo'cataons7 Yes No (G) Code V-UBI amount in box 20 Schedule K-1 (Form 1065) (H) General or mart ^efn Yes No Schedule R (Form 990) 2008 832164 12-23-08 Form Application for Extension of Time To File an Exempt Organization Return 8868 iRev. Apnl 2009) Department of the Treasury Internal Revenue Service ^ File a OMB No. 1545.1709 for each return. _ • If you are filing for an Automatic 3-Month Extension , complete only Part I and check this box • If you are filing for an Additional (Not Automatic) 3-Month Extension , complete only Part II (on page 2 of this form). Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868. ^ E Automatic 3-Month Extension of Time. Only submit original (no copies needed). Part I A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete Part I only ^ El All other corporations (including 1120- C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns Electronic Filing (e -file). Generally, you can electronically file Form 8868 if you want a 3-month automatic extension of time to file one of the returns noted below (6 months for a corporation required to file Form 990-T). However, you cannot file Form 8868 electronically if (1) you want the additional (not automatic) 3-month extension or (2) you file Forms 990-BL, 6069, or 8870, group returns, or a composite or consolidated Form 990-T. Instead, you must submit the fully completed and signed page 2 (Part II) of Form 8868. For more details on the electronic filing of this form, visit www i s.aov/efile and click on e-file for Chanties & Nonprofits. Employer identification number Type or Name of Exempt Organization print File by the due date for filing your return See instructions 95-2535904 LASER INSTITUTE OF AMERICA Number , street , and room or suite no . If a P.O. box, see instructions. 1 3501 INGENUITY DRIVE, NO. 128 City, town or post office, state , and ZIP code. For a foreign address, see instructions. 32826 ORLANDO, FL Check type of return to be filed (file a separate application for each return): 0 Form 990 0 Form 990-BL Form 990-EZ Form 990-PF El Form El Form 0 Form 0 Form 990-T (corporation ) 990-T (sec. 401 (a) or 408 (a) trust) 990-T (trust other than above) 1041-A PETER BAKER • The books are in the care of ^ 13501 INGENUITY (407) 380-1553 Telephone No 0 El El 0 DRIVE - SUITE FAX No ^ 128, Form 4720 Form 5227 Form 6069 Form 8870 ORLANDO, FLA - 32826 ^ 0 • If the organization does not have an office or place of business in the United States , check this box If this is for the whole group , check this • If this is for a Group Return , enter the organization ' s four digit Group Exemption Number (GEN) box ^ El - If it is for part of the group , check this box ^ El and attach a list with the names and EINs of all members the extension will cover. I request an automatic 3-month (6-months for a corporation required to file Form 990-T) extension of time until NOVEMB ER 15, 2009 , to file the exempt organization return for the organization named above. The extension is for the organization 's return for: ^ El calendar year or ^ EI tax year beginning APR 11 2 008 , and ending El Initial return MAR 31 , 2009 El Final return 2 If this tax year is for less than 12 months , check reason : 3a If this application is for Form 990-BL , 990-PF, 990-T, 4720, or 6069 , enter the tentative tax, less any b If this application is for Form 990-PF or 990-T, enter any refundable credits and estimated c Balance Due. Subtract line 3b from line 3a. Include your payment with this form, or, if required, deposit with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment System). See 0 Change in accounting period N/A Caution . If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. LHA 823831 05-26-09 For Privacy Act and Paperwork Reduction Act Notice , see Instructions . Form 8868 (Rev 4-2009)