i 2008 - Foundation Center

advertisement
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)
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