American Chemical Society

Report from the Society Committee on Budget and Finance

Dallas, TXMarch 19, 2014

Net from Operations – $15.1M $2.0M favorable

Total Revenues – $490.5M $8.8M or 1.8% unfavorable

Total Expenses – $475.4M $10.8M or 2.2% favorable

Unrestricted Net Assets – $207.0M Increase from $100.6M at Dec. 31, 2012

2013 Financial Highlights

American Chemical Society

Note: Excludes ACS Petroleum Research Fund and the Member Insurance Program

Net from Operations2013 Actuals($ in Millions)

$15.1

($25.5)

($9.6)

($8.2)

($7.2)

($3.7)

$0.1

$8.9

$60.3

-$30 -$20 -$10 $0 $10 $20 $30 $40 $50 $60 $70

Education

Membership & Scientific Advancement

Investments

Net From Operations

Office of Public Affairs

Net Dues Revenue

Web Strategy & Operations

All Other

Notes: All Other includes Unallocated Indirect Costs, Development, Grants and Awards, Governance, HDS, and ACS International Ltd. Net from Operations excludes the ACS Petroleum Research Fund and the Member Insurance Program.

Information Services

American Chemical Society

Unrestricted Net Assets2009 – 2013 Actuals

American Chemical Society

Note: Excludes ACS Petroleum Research Fund and the Member Insurance Program

$124 $131

$102 $101

$207

$0

$50

$100

$150

$200

$250

2009 2010 2011 2012 2013

($ in Millions)

Net from Operations $ 15.1MInvestment Gains 29.4M PRBP Acct. Reversal 61.9MTotal Increase $106.4M

At www.acs.org

Step #1

Step #2

American Chemical Society

2015 Fully Escalated Dues Calculation

2014 Dues Rate x CPI

$154.00 x 1.0234

= $157.60 $158.00

Dues Comparison with Other Scientific Societies - 2014

2014 No. ofMembership Societies Dues Members

Amer. Assoc. for Clinical Chemistry 220$ 8,000 Association for Psychological Science 209 26,000 American Institute of Chemical Engineers 199 45,000 Royal Society of Chemistry 197 47,500 IEEE 187 400,000 American Physiological Society 170 10,500 American Nuclear Society 170 10,500 American Chemical Society 154 161,000 Amer. Assoc. for the Adv. of Science 153 120,000 Society of Plastics Engineers 144 20,000 American Physical Society 141 50,000 American Society for Biology and Molecular Biology 140 12,000 American Ceramics Society 120 9,500

American Chemical Society

American Chemical Society

2015 Fully Escalated Dues Calculation

2014 Dues Rate x CPI

$154.00 x 1.0234

= $157.60 $158.00

The Society Committee on Budget and Finance recommends to Council that the 2015 dues be set at the fully escalated rate of $158.

American Chemical Society

Report from the Society Committee on Budget and Finance

Dallas, TXMarch 19, 2014