TAX RETURN FILING INSTRUCTIONS

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1 TAX RETURN FILING INSTRUCTIONS PUBLIC DISCLOSURE COPY FEDERAL FORM 990-T FOR THE YEAR ENDING DECEMBER 31, 2016 ~~~~~~~~~~~~~~~~~ Prepared for AMERICAN PSYCHOLOGICAL ASSOCIATION, INC. 750 FIRST STREET, NE WASHINGTON, DC Prepared by BDO USA, LLP 8401 GREENSBORO DRIVE, 8 TH FLOOR MCLEAN, VA Amount due or refund Make check payable to Mail tax return and check (if applicable) to NOT APPLICABLE NOT APPLICABLE N/A Return must be mailed on or before Special Instructions N/A NEW 990-T PUBLIC DISCLOSURE REQUIREMENTS WITH THE PASSAGE OF THE PENSION PROTECTION ACT OF 2006 AFFECTS ANY FORM 990-T FILED AFTER AUGUST 17, THE RETURN SHOULD BE SIGNED AND DATED. FEDERAL LAW REQUIRES THAT A COPY OF THE THREE PRECEDING YEARS 990-T BE AVAILABLE FOR PUBLIC INSPECTION DURING REGULAR BUSINESS HOURS BY ANY INDIVIDUAL AT THE PRINCIPAL OFFICE OF SUCH ORGANIZATION AND, IF SUCH ORGANIZATION REGULARLY MAINTAINS 1 OR MORE REGIONAL OR DISTRICT OFFICES HAVING 3 OR MORE EMPLOYEES, AT EACH SUCH REGIONAL OR DISTRICT OFFICE, AND UPON REQUEST OF AN INDIVIDUAL MADE AT SUCH PRINCIPAL OFFICE OR SUCH A REGIONAL OR DISTRICT OFFICE, A COPY OF SUCH ANNUAL RETURN, REPORTS, AND EXEMPT STATUS APPLICATION MATERIALS OR SUCH NOTICE MATERIALS SHALL BE PROVIDED TO SUCH INDIVIDUAL WITHOUT CHARGE OTHER THAN A REASONABLE FEE FOR ANY REPRODUCTION AND MAILING COSTS. THE REQUEST DESCRIBED MUST BE MADE IN PERSON OR IN WRITING. IF SUCH REQUEST IS MADE IN PERSON, SUCH COPY SHALL BE PROVIDED IMMEDIATELY AND, IF MADE IN WRITING, SHALL BE PROVIDED WITHIN 30 DAYS. PLEASE CONTACT OUR OFFICE WITH ANY QUESTIONS THAT YOU MAY HAVE CONCERNING PUBLIC DISCLOSURE REQUIREMENTS

2 Exempt Organization Business Income Tax Return OMB No Form 990-T (and proxy tax under section 6033(e)) Department of the Treasury Internal Revenue Service Open A Check box if address changed For calendar year 2016 or other tax year beginning, 2016, and ending, 20. À¾µº Information about Form 990-T and its instructions is available at to Public Inspection for I Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c). 501(c) Organizations Only Name of organization ( Check box if name changed and see instructions.) D Employer identification number (Employees' trust, see instructions.) B Exempt under section AMERICAN PSYCHOLOGICAL ASSOCIATION, INC. X 501( C )( 3 ) Print Number, street, and room or suite no. If a P.O. box, see instructions or 408(e) 220(e) E Type 408A 530(a) 750 FIRST STREET, NE 529(a) C Book value of all assets at end of year F City or town, state or province, country, and ZIP or foreign postal code I Group exemption number (See instructions.) I I Unrelated business activity codes (See instructions.) G Check organization type 501(c) corporation 501(c) trust 401(a) trust Other trust H Describe the organization's primary unrelated business activity. m m m m m m m I I During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? Yes No I If "Yes," enter the name and identifying number of the parent corporation. J The books are in care of Telephone number Part I Unrelated Trade or Business Income (A) Income (B) Expenses (C) Net 1a Gross receipts or sales b Less returns and allowances c Balance I 1c 2 Cost of goods sold (Schedule A, line 7) 2 3 4a b c Gross profit. Subtract line 2 from line 1c Capital gain net income (attach Schedule D) Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797) Capital loss deduction for trusts Income (loss) from partnerships and S corporations (attach statement) Rent income (Schedule C) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Unrelated debt-financed income (Schedule E) Interest, annuities, royalties, and rents from controlled organizations (Schedule F) Investment income of a section 501(c)(7), (9), or (17) organization (Schedule G) Exploited exempt activity income (Schedule I) Advertising income (Schedule J) Other income (See instructions; attach schedule) 13 Total. Combine lines 3 through 12 Part II ,306,083. X PUBLIC DISCLOSURE COPY WASHINGTON, DC m m m m m m m m m m m m m m m m m m m m m 3 4a 4b 4c I ATTACHMENT 1 NANCY PINA ,573,846. 9,970,564. 1,603,282. Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions, deductions must be directly connected with the unrelated business income.) Compensation of officers, directors, and trustees (Schedule K) Salaries and wages m m m Repairs and maintenance Bad debts m m m m m m m m Interest (attach schedule) Taxes and licenses m m m m m m m m m m m m m m m m m m m m Charitable contributions (See instructions for limitation rules) m m m m m m m m m m m m m m m m Depreciation (attach Form 4562) m m m m m m m m m m m m m m m m m 21 Less depreciation claimed on Schedule A and elsewhere on return 22a Depletion m m m m m m m m m m m m m m m m m m Contributions to deferred compensation plans Employee benefit programs m m m m Excess exempt expenses (Schedule I) Excess readership costs (Schedule J) Other deductions (attach schedule) m m m Total deductions. Add lines 14 through 28 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13 Net operating loss deduction (limited to the amount on line 30) m m m m m m m m m m m m m m Unrelated business taxable income before specific deduction. Subtract line 31 from line 30 Specific deduction (Generally $1,000, but see line 33 instructions for exceptions) m m m m m m m m m m m m m m m m Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line 32, enter the smaller of zero or line 32 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I 9,150,289. 7,352,715. 1,797,574. 1,163,634. 1,163,634. 1,188,397. 1,454, , ,526. ATCH 2 71, b 27 ATTACHMENT ,767. For Paperwork Reduction Act Notice, see instructions. Form 990-T (2016) 6X JSA X 22, ,529. ATTACHMENT 3 97,760. 3,591,105. 3,591, ,673. 1,338,609. 1,338,609. 1,000. 1,337,609.

3 Form AMERICAN PSYCHOLOGICAL ASSOCIATION, INC Page2 I1IIII Tax Computation 35 Organizations Taxable as Corporations. See instructions for tax computation. Controlled group members (sections 1561 and 1563) check here See instructions and: a Enter your share of the $50,000, $25000, and $9,925,000 taxable income brackets (in that order): I$ I $ I I$ b Enter organization's shareof: ( AdditionaI 5 tax (not more than $11,750)...$ 11, 750. Additional 3 tax (not more than $100,000)...$ C Income tax on the amount on line 34...'IçI c 36 Trusts Taxable at Trust Rates. See instructions for tax computation Income tax on the amount on line 34 from: LII Tax rate schedule or Schedule D (Form 1041) Proxy tax. See instructions Alternative minimum tax Tax on Non-Compliant Facility Income. See instructions Total. Add lines 37, 38 and 39 to line 35c or 36, whichever applies 40 I TIk1 Tax and Payments 41 a Foreign tax credit (corporations attach Form 1116; trusts attach Form 1116) b Other credits (see instructions)...41b C General business credit. Attach Form 3800 (see instructions)... d Credit for prior year minimum tax (attach Form 8801 or 8827) e e Total credits. Add lines 41a through 41d Subtract line 41e from line Other taxes. Check if from: Form 4255 LIII Form 861 i Form 8697 Form 5666 Lj Other (attach schedule) 44 Total tax. Add lines 42 and a Payments: A 2015 overpayment credited to a 179, 482. b 2016 estimated tax payments , 000. C Tax deposited with Form c d Foreign organizations: Tax paid or withheld at source (see instructions)... e Backup withholding (see instructions)...45e f Credit for small employer health insurance remiums (Attach Form 8941)...45f g Other credits and payments: Form 2439 LII Form 4136 Other Total 46 Total payments. Add lines 45a through 45g Estimated tax penalty (see instructions). Check ii Form 2220 is attached Tax due, If line 46 is less than the total of lines 44 and 47, enter amount owed... 9 Overpayment. If line 46 is larger than the total of lines 44 and 47, enter amount overpaid Enter the amount of line 49 you want: Credited to 2017 estimated tax 360, 945 Refunded 466, , , , , ,945. I ithti Statements Regarding Certain Activities and Other Information (see instructions) 51 At any time during the 2016 calendar year, did the organization have art interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? If YES, the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If YES, enter the name of the foreign country here. No x 52 During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust7...i I X If YES, see instructions for other forms the organization may have to file. 53 Enter the amount of tax-exempt interest received or accrued during the tax year $ I I Under penalties of perjury, I declare that I have eaamined this return, including accompanying schedules arid slaierner,ts, and io the best of roy knowledge and belief, it is a compleie0eclarelnof eparr (other than taapayer) is based or, all information at which preparer has any knowledge Sign I / CFO/COO IMay the IRS discuss this return I H er with the preparer shown below Signature of officer Da(e I Title ieee insiructisnsl?[ 1 Yes [ 1 No I I Print/Type preparefs name I Preparefa signature I Date PTIN Check Li it Paid I I IJEFFREY J SCHRAGG 11/09/2017 I self-employed P Preparer I Firm's name ' BDO USA, LLP I Firm's EIN Use Only I Firrn'saddress 8401 GREENSBORO DRIVE, #800, MCLEAN, VA Phoneno Form 990-T (2016) JSA 5X

4 IN/A m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m (attach schedule) m m m m m m m 4a 8 Do the rules of section 263A (with respect to Yes No 4b property produced or acquired for resale) apply m 5 m m m m m m m m m m m m m m m m m m m m X Form 990-T (2016) Page 3 Schedule A - Cost of Goods Sold. Enter method of inventory valuation 1 Inventory at beginning of year 1 6 Inventory at end of year 6 2 Purchases 2 7 Cost of goods sold. Subtract line 3 Cost of labor 3 6 from line 5. Enter here and in 4 a Additional section 263A costs Part I, line 2 7 b Other costs (attach schedule) 5 Total. Add lines 1 through 4b to the organization? Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of property AMERICAN PSYCHOLOGICAL ASSOCIATION, INC (a) From personal property (if the percentage of rent for personal property is more than 10 but not more than 50) 2. Rent received or accrued (b) From real and personal property (if the percentage of rent for personal property exceeds 50 or if the rent is based on profit or income) 3(a) Deductions directly connected with the income in columns 2(a) and 2(b) (attach schedule) Total Total (b) Total deductions. (c) Total income. Add totals of columns 2(a) and 2(b). Enter Enter here and on page 1, here and on page 1, Part I, line 6, column (A) m m m m m I Part I, line 6, column (B) I Schedule E - Unrelated Debt-Financed Income (see instructions) 1. Description of debt-financed property ATTACHMENT 6 4. Amount of average acquisition debt on or allocable to debt-financed property (attach schedule) 5. Average adjusted basis of or allocable to debt-financed property (attach schedule) 2. Gross income from or allocable to debt-financed property 6. Column 4 divided by column 5 3. Deductions directly connected with or allocable to debt-financed property (a) Straight line depreciation (attach schedule) 7. Gross income reportable (column 2 x column 6) Enter here and on page 1, Part I, line 7, column (A). Totals m m m m m m m m m m m m m m m m m m m m m m m m m I Total dividends-received deductions included in column 8 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I (b) Other deductions (attach schedule) 8. Allocable deductions (column 6 x total of columns 3(a) and 3(b)) Enter here and on page 1, Part I, line 7, column (B). 9,150,289. 7,352,715. Form 990-T (2016) JSA 6X

5 Form 990-T (2016) Page 4 Schedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1. Name of controlled organization Nonexempt Controlled Organizations 7. Taxable Income 2. Employer identification number 8. Net unrelated income (loss) (see instructions) 3. Net unrelated income (loss) (see instructions) 9. Total of specified payments made 4. Total of specified payments made 5. Part of column 4 that is included in the controlling organization's gross income 10. Part of column 9 that is included in the controlling organization's gross income Add columns 5 and 10. Enter here and on page 1, Part I, line 8, column (A). Totals m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I Schedule G - Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions) 1. Description of income 2. Amount of income Totals m m m m m m m m m m m m I Enter here and on page 1, Part I, line 9, column (A). 3. Deductions directly connected (attach schedule) 4. Set-asides (attach schedule) Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) 1. Description of exploited activity ATCH 7 Totals m m m m m m m m m m m m I AMERICAN PSYCHOLOGICAL ASSOCIATION, INC Gross unrelated business income from trade or business Enter here and on page 1, Part I, line 10, col. (A). 3. Expenses directly connected with production of unrelated business income Enter here and on page 1, Part I, line 10, col. (B). 4. Net income (loss) from unrelated trade or business (column 2 minus column 3). If a gain, compute cols. 5 through 7. 1,163,634. 1,163,634. Schedule J - Advertising Income (see instructions) Part I Income From Periodicals Reported on a Consolidated Basis 5. Gross income from activity that is not unrelated business income 6. Expenses attributable to column 5 6. Deductions directly connected with income in column Deductions directly connected with income in column 10 Add columns 6 and 11. Enter here and on page 1, Part I, line 8, column (B). 5. Total deductions and set-asides (col. 3 plus col. 4) Enter here and on page 1, Part I, line 9, column (B). 7. Excess exempt expenses (column 6 minus column 5, but not more than column 4). Enter here and on page 1, Part II, line Name of periodical 2. Gross advertising income 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). Totals (carry to Part II, line (5)) m m Form 990-T (2016) JSA 6X

6 AMERICAN PSYCHOLOGICAL ASSOCIATION, INC Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in columns 2 through 7 on a line-by-line basis.) Form 990-T (2016) Page 5 Part II 1. Name of periodical 2. Gross advertising income 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through Circulation income 6. Readership costs PERIODICALS 1,188,397. 1,454, , ,570, ,416,868. Totals from Part I Totals, Part II (lines 1-5) m m m m m m m I m m m m I Enter here and on page 1, Part I, line 11, col (A). Enter here and on page 1, Part I, line 11, col (B). Schedule K - Compensation of Officers, Directors, and Trustees (see instructions) 1,188,397. 1,454, Name 2. Title 3. Percent of time devoted to business Total. Enter here and on page 1, Part II, line 14 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m I 7. Excess readership costs (column 6 minus column 5, but not more than column 4). Enter here and on page 1, Part II, line Compensation attributable to unrelated business Form 990-T (2016) JSA 6X

7 AMERICAN PSYCHOLOGICAL ASSOCIATION, INC ATTACHMENT 1 ORGANIZATION'S PRIMARY UNRELATED BUSINESS ACTIVITY. ADVERTISING, MAILING LIST RENTAL, AND RENTAL REAL ESTATE ATTACHMENT 1

8 AMERICAN PSYCHOLOGICAL ASSOCIATION, INC ATTACHMENT 2 PART I - LINE 12 - OTHER INCOME MAILING LIST RENTAL 71,526. PART I - LINE 12 - OTHER INCOME 71,526. ATTACHMENT 2

9 AMERICAN PSYCHOLOGICAL ASSOCIATION, INC. ATTACHMENT 3 FORM 990T - PART II - LINE 20 - CHARITABLE CONTRIBUTIONS UNRELATED TRADE OR BUSINESS INCOME ADD: DOMESTIC PRODUCTION ACTIVITIES DEDUCTION 1,603, LESS: DEDUCTIONS WITHOUT CHARITABLE CONTRIBUTIONS AND DPAD 166,913. * 10 CHARITABLE CONTRIBUTION LIMITATION (10) 143,637. CHARITABLE CONTRIBUTION 97,760. CHARITABLE CONTRIBUTION DEDUCTION (SMALLER OF THE ABOVE TWO) 97,760.

10 AMERICAN PSYCHOLOGICAL ASSOCIATION, INC ATTACHMENT 4 FORM 990T - PART II - LINE 28 - TOTAL OTHER DEDUCTIONS MAILING LIST RENTAL EXPENSES 6,142. ACCOUNTING FEES 2,625. PART II - LINE 28 - OTHER DEDUCTIONS 8,767. ATTACHMENT 4

11 AMERICAN PSYCHOLOGICAL ASSOCIATION APPORTIONMENT PLAN FOR THE TAX YEAR THAT INCLTJDES DECNMBER 31, 2016 EIN: Identification of Group Members: Name Address TIN Year-end American Psychological Washington, DC Association Practice Org. American Psychological Washington, DC Association, Inc December 31 December 31 Pursuant to regulations under IRC SecS. 38, 179, and the component members of the controlled group listed below consent to the following apportionment plan: Group Member 15 Rate Bracket 25 Rate Bracket American Psychological Association Practice Org. American Psychological Association, Inc. 34 Rate Bracket 1,337,609 5 Additional Tax Bracket 11,750 Total 50,000 19,157 1,337,609 11,750 The )3fr exemptions, Section 179 deduction, are allocated as follows: $40,000 ANT $150,000 ANT Section 179 Group Member Exemption Exemption Deduction American Psychological Association Practice Org. American Psychological Association, Inc. 40, , ,000 Total 40, , ,000 Original of this statement is filed at the following IRS Service Center: Cincinnati, ON Signatures of Authorized PersonS: Group Member Signature Name Title AMerican Psychological Association Practice Org. American Psychological Association, Inc. ATTACHMENT IA

12 AMERICAN PSYCHOLOGICAL ASSOCIATION, INC ATTACHMENT 5 FORM 990T - ORGANIZATIONS TAXABLE AS CORPORATIONS - TAX COMPUTATION 1 TAXABLE INCOME FROM LINE 34, PAGE 1, 990-T... 1,337, LINE 1 OR THE CORPORATION'S SHARE OF THE $50,000 TAXABLE INCOME BRACKET, WHICHEVER IS LESS... 3 SUBTRACT LINE 2 FROM LINE ,337, LINE 3 OR THE CORPORATION'S SHARE OF THE $25,000 TAXABLE INCOME BRACKET, WHICHEVER IS LESS... 5 SUBTRACT LINE 4 FROM LINE ,337, LINE 5 OR THE CORPORATION'S SHARE OF THE $9,925,000 TAXABLE INCOME BRACKET, WHICHEVER IS LESS... 1,337, SUBTRACT LINE 6 FROM LINE ENTER 15 OF LINE ENTER 25 OF LINE ENTER 34 OF LINE , ENTER 35 OF LINE MEMBER'S SHARE OF ADDITIONAL TAX: (A) 5 OF THE EXCESS OVER $100,000 OR (B) $11, , MEMBER'S SHARE OF ADDITONAL TAX: (A) 3 OF THE EXCESS OVER $15 MILLION OR (B) $100, TOTAL OF LINES 8 THROUGH 13. ENTER THIS AMOUNT ON LINE 35C, PAGE 2, 990-T ,537. ATTACHMENT 5

13 AMERICAN PSYCHOLOGICAL ASSOCIATION, INC SCHEDULE E - UNRELATED DEBT-FINANCED INCOME ATTACHMENT AVERAGE AVERAGE 6. GROSS INCOME ALLOCABLE DEDUCTIONS DIRECTLY CONNECTED ACQUISITION ADJUSTED 4 IS REPORTABLE DEDUCTIONS DESCRIPTION OF DEBT-FINANCED PROPERTY GROSS INCOME (3A) (3B) DEBT BASIS OF 5 (2 X 6) 6 * (3A + 3B) APA 750 LLC 6,142,938. 2,933,569. 2,918, ,795, ,268, ,682,252. 2,555,378. APA TEN G LLC 11,487,704. 2,469,826. 6,050, ,557, ,048, ,468,037. 4,797,337. TOTALS 9,150,289. 7,352,715. ATTACHMENT 6

14 AMERICAN PSYCHOLOGICAL ASSOCIATION, INC SCHEDULE I - EXPLOITED EXEMPT ACTIVITY INCOME, OTHER THAN ADVERTISING INCOME ATTACHMENT 7 2. GROSS UNRELATED EXPENSES EXPENSES EXCESS 1. BUSINESS DIRECTLY NET INCOME GROSS INCOME ATTRIBUTABLE EXEMPT EXPLOITED ACTIVITY INCOME CONNECTED OR (LOSS) FROM ACTIVITY TO COL. 5 EXPENSES WEBSITE 1,163,634. 1,163,634. COLUMN TOTALS 1,163,634. 1,163,634. ATTACHMENT 7