Report from the Society Committee on Budget and Finance

San Diego, CAMarch 28, 2012

2

Total Revenues - $472.0 Million +1.8% increase over 2010

Net from Operations - $20.9 Million $7.7 million above Approved Budget

Unrestricted Net Assets - $102.0 Million Decline from $130.5 million in 2010

Board Financial Guidelines Compliance with four of five guidelines

2011 Financial Highlights

3

Net from Operations2011 Actuals($ in Millions)

$20.9

($20.4)

($8.9)

($8.2)

($7.1)

($5.3)

$0.8

$12.8

$57.7

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

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, and Governance. Net from Operations excludes the ACS Petroleum Research Fund and the Member Insurance Program.

Information Services

$71.3

$212

$60

$124 $131

$0

$50

$100

$150

$200

$250

2007 2008 2009 2010 2011

4

Unrestricted Net Assets2007 - 2011 Actuals($ in Millions)

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

Net from Ops $20.9MInvestment Loss (0.3M)Asset Transfer (0.9M)PRBP (48.2M) Total Decrease ($28.5M)

} $102

5

At www.acs.org

Step #1

Step #2

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2013 Fully Escalated Dues Calculation

2012 Dues Rate x CPI

$148.00 x 1.0216

= $151.20 $151.00

77American Chemical Society

Comparison with Other Scientific Societies - 2012

2012 No. ofMembership Societies Dues Members

American Assoc. for Clinical Chemistry 210$ 9,000 American Institute of Chemical Engineers 199 40,000 Association for Psychological Science 194 23,500 IEEE 181 400,000 Royal Society of Chemistry 179 47,500 American Physiological Society 155 10,500 Amer. Assoc. for the Adv. of Science 149 130,000 American Chemical Society 148 164,000 Society of Plastics Engineers 144 20,000 American Soc. for Biochem & Molecular Biology 140 12,000 American Nuclear Society 140 11,000 American Physical Society 133 50,000 American Ceramics Society 120 9,500

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2013 Fully Escalated Dues Calculation

2012 Dues Rate x CPI

$148.00 x 1.0216

= $151.20 $151.00

The Society Committee on Budget and Finance recommends to Council that the 2013 dues be set at the fully escalated rate of $151.