AMERICAN COLLEGE OF SURGEONS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COLLEGE OF SURGEONS (EIN 36-2192800)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-12
- IRS object ID
- 202401349349300100
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-12T23:06:28-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 366055558 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 WILSON BOULEVARD SUITE 1500 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362192800 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN COLLEGE OF SURGEONS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 3122025000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 633 N SAINT CLAIR STREET | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAIGE A RODGERS | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 3122025000 | PhoneNum |
| Signature | 2024-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | PAIGE | PersonFirstNm |
| Person Last | RODGERS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARY TORRETTA | PreparerPersonNm |
| PTIN | P00847851 | PTIN |
| Phone | 7038477500 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | E CHRISTOPHER ELLISON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 633 N SAINT CLAIR STREET | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $218,231,971 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FACS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1912 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | TO IMPROVE THE QUALITY OF CARE OF THE SURGICAL PATIENT THROUGH EDUCATION AND RESEARCH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 475 | TotalEmployeeCnt |
| Total Volunteers | 2000 | TotalVolunteersCnt |
| Total Gross UBI | -$3,301,836 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $22,031,157 | PYContributionsGrantsAmt |
| CY Contributions Grants | $22,546,451 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $85,967,421 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $96,130,803 | CYProgramServiceRevenueAmt |
| PY Investment Income | $40,688,134 | PYInvestmentIncomeAmt |
| CY Investment Income | $7,813,731 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,255,567 | PYOtherRevenueAmt |
| CY Other Revenue | $3,022,615 | CYOtherRevenueAmt |
| PY Total Revenue | $152,942,279 | PYTotalRevenueAmt |
| CY Total Revenue | $129,513,600 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,867,497 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,007,007 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $71,126,400 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $75,722,152 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $760,083 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $47,735,908 | PYOtherExpensesAmt |
| CY Other Expenses | $62,182,586 | CYOtherExpensesAmt |
| PY Total Expenses | $120,729,805 | PYTotalExpensesAmt |
| CY Total Expenses | $139,911,745 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $32,212,474 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$10,398,145 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $657,204,264 | TotalAssetsBOYAmt |
| Total Assets EOY | $678,424,966 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $209,703,536 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $201,815,618 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $447,500,728 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $476,609,348 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE AMERICAN COLLEGE OF SURGEONS IS DEDICATED TO IMPROVING THE CARE OF THE SURGICAL PATIENT AND TO SAFEGUARDING STANDARDS OF CARE IN AN OPTIMAL AND ETHICAL PRACTICE ENVIRONMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $46,866,211 | ExpenseAmt |
| Grant | $153,318 | GrantAmt |
| Revenue | $79,134,586 | RevenueAmt |
| Desc | THE MISSION OF THE ACS DIVISION OF RESEARCH AND OPTIMAL PATIENT CARE (DROPC) IS TO IMPROVE THE QUALITY OF SURGICAL CARE BY ENABLING ALL SURGEONS TO APPLY THE BEST SCIENTIFIC EVIDENCE AVAILABLE IN THEIR DAILY PRACTICE WITH RESPECT, COMPASSION, AND DIGNITY FOR ALL PATIENTS. THE DROPC PROMOTES THE PRACTICE OF EVIDENCE-BASED SURGERY BY DEVELOPING NEW KNOWLEDGE THROUGH BASIC AND CLINICAL RESEARCH, THE SETTING AND VERIFICATION OF STANDARDS, DEVELOPMENT OF BEST PRACTICES AND GUIDELINES, EDUCATIONAL ACTIVITIES, AND THE COLLECTION AND MEASUREMENT OF OUTCOMES. (CONTINUED IN SCH O).(CONTINUED FROM PART III)THE DROPC IS COMPRISED OF THREE FOCUS AREAS: 1. CANCER - THE ACS CANCER PROGRAMS PROVIDE TOOLS, RESOURCES, AND DATA THAT ENABLE CANCER PROGRAMS TO DELIVER COMPREHENSIVE, HIGH-QUALITY, MULTIDISCIPLINARY, EVIDENCE-BASED, PATIENT-CENTERED CARE TO PATIENTS WITH CANCER AND DISEASES OF THE BREAST. IN ORDER TO ACHIEVE THIS MISSION OF PROVIDING CARE, THE SEVEN ACS CANCER PROGRAMS AND FOUR FUNCTIONAL CORE UNITS ARE ACCREDITING 2,100 PROGRAMS, REPORTING ON 1.5 MILLION NEW CANCER CASES, DEVELOPING 6-10 NEW CANCER STAGING PROTOCOLS AND SYNOPTIC OPERATIVE REPORTS, WHILE ALSO MEETING NEW STRATEGIC GOALS. THE MAJOR PROGRAMS WITHIN THE CANCER DEPARTMENT INCLUDE THE COMMISSION ON CANCER (COC), NATIONAL ACCREDITATION PROGRAM FOR BREAST CANCERS (NAPBC), NATIONAL ACCREDITATION PROGRAM FOR RECTAL CANCER (NAPRC), THE NATIONAL CANCER DATABASE (NCDB), THE AMERICAN JOINT COMMITTEE ON CANCER (AJCC), THE CANCER RESEARCH PROGRAM (CRP), AND THE CANCER SURGERY STANDARDS PROGRAM (CSSP). 2. TRAUMA - THE COMMITTEE ON TRAUMA (COT) AND TRAUMA PROGRAMS STAFF OVERSEE AND SUPPORT VARIOUS DIDACTIC AND EXPERIENTIAL TRAUMA COURSES, THE NATIONAL TRAUMA REGISTRY, THE NATIONAL TRAUMA DATA BANK, THE STOP THE BLEED AWARENESS CAMPAIGN, THE VERIFICATION/CONSULTING PROGRAM FOR HOSPITALS, THE TRAUMA SYSTEM CONSULTATION PROGRAM, AND REGIONAL TRAUMA ORGANIZATION OF STATE/PROVINCIAL ACTIVITIES. THE COT IS ALSO ACTIVE IN PRE-HOSPITAL TRAUMA CARE, INJURY PREVENTION AND CONTROL, PERFORMANCE IMPROVEMENT AND PATIENT SAFETY, RURAL TRAUMA, DISASTER MANAGEMENT, AND OUTCOMES STUDIES.3. CONTINUOUS QUALITY IMPROVEMENT (CQI) - THE DROPC'S CONTINUOUS QUALITY IMPROVEMENT (QI) PROGRAMS PROVIDE THE INFRASTRUCTURE FOR SEVERAL QI PROGRAMS, AS WELL AS FOR CONDUCTING HEALTH SERVICES RESEARCH, CLINICAL RESEARCH, LABORATORY RESEARCH, META-ANALYSES, CLINICAL TRIALS, OUTCOME STUDIES, RESEARCH HYPOTHESIS GENERATION, AND THE DEVELOPMENT OF EVIDENCE-BASED PRACTICE GUIDELINES. THE MAJOR QI PROGRAMS WITHIN CQI INCLUDE THE ACS NATIONAL SURGICAL QUALITY IMPROVEMENT PROGRAMS (ASC NSQIP), THE CHILDREN'S SURGERY VERIFICATION (CSV) PROGRAM, THE GERIATRIC SURGERY VERIFICATION (GSV) PROGRAM, AND THE METABOLIC AND BARIATRIC SUREGERY ACCREDITATION AND QUALITY IMPROVEMENT PROGRAM (MBSAQIP). | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $19,726,989 | ExpenseAmt |
| Grant | $20,000 | GrantAmt |
| Revenue | $11,962,099 | RevenueAmt |
| Desc | EDUCATIONAL PROGRAMS - THE COLLEGE'S EDUCATIONAL DIVISION SUPPORTS THE EFFORTS OF PRACTICING SURGEONS, SURGERY RESIDENTS, MEDICAL STUDENTS, AND MEMBERS OF SURGICAL TEAMS TO PROVIDE THE BEST CARE TO PATIENTS. THE PROGRAMS PROVIDE SURGEONS WITH OPPORTUNITIES FOR MAINTENANCE OF CERTIFICATION, FOR LIFELONG LEARNING, AND FOR MEETING THE CORE COMPETENCIES FROM THE FIRST DAY OF MEDICAL SCHOOL TO THE LAST DAY OF SURGICAL PRACTICE. IN ADDITION TO PROVIDING CONTINUING MEDICAL EDUCATION ACTIVITIES, THE DIVISION OF EDUCATION HAS DEVELOPED PATIENT EDUCATIONAL MATERIALS RELATIVE TO SURGICAL CARE. DIVISION EFFORTS INCLUDE STAFFING NUMEROUS EDUCATION COMMITTEES AND THE FOLLOWING PROGRAMS: (CONTINUED IN SCH O).(CONTINUED FROM PART III)THE ACS CLINICAL CONGRESS IS AN ANNUAL EDUCATIONAL CONFERENCE FOR SURGEONS, INCLUDING FOUR DAYS OF LECTURES, PANEL SESSIONS, POSTGRADUATE COURSES, PRESENTATION OF SCIENTIFIC PAPERS AND RESEARCH, VIDEO-BASED EDUCATION SESSIONS, AND OTHER EDUCATIONAL ACTIVITIES. IN OCTOBER 2022, THE CLINICAL CONGRESS WAS HELD BOTH ONLINE AND IN PERSON, WELCOMING OVER 9,600 IN PERSON ATTENDEES AND EMBRACING A DIGITAL APPROACH THAT UNLOCKED NEW OPPORTUNITIES FOR SURGEONS EVERYWHERE.THE PUBLICATION, SELECTED READINGS IN GENERAL SURGERY (SRGS), PROVIDES A BROAD, TOPIC-ORIENTED ANALYSIS OF THE CURRENT SURGICAL LITERATURE AND IS AVAILABLE IN PRINT, ONLINE, AND CD-ROM FORMATS. SRGS REVIEWS THE ENTIRE SPECIALTY OF SURGERY EVERY TWO TO THREE YEARS FOR SURGERY RESIDENTS AND PRACTICING SURGEONS AND HAS APPROXIMATELY 2,800 - 3,000 SUBSCRIBERS.SURGICAL EDUCATION AND SELF-ASSESSMENT PROGRAM (SESAP) IS A PREMIERE EDUCATIONAL RESOURCE PROMOTING EXCELLENCE AND EXPERTISE FOR PRACTICING SURGEONS. THE LATEST EDITION COVERS A BREADTH OF GENERAL SURGERY ACROSS SEVEN MODULES AND IS AVAILABLE IN WEB AND PRINT VERSIONS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,662,978 | ExpenseAmt |
| Grant | $1,793,690 | GrantAmt |
| Revenue | $568,468 | RevenueAmt |
| Desc | THE COLLEGE HAS A MEMBER SERVICES DIVISION. THROUGH MEMBER SERVICES, THE COLLEGE CONTINUES TO REMAIN A MAJOR PROFESSIONAL ASSOCIATION, WITH OVER 87,000 MEMBERS. THE DIVERSE MEMBERSHIP REPRESENTS ALL SURGICAL SPECIALISTS, AND MEMBER SURGEONS ARE PROVIDED WITH PROGRAMS AND SERVICES THAT HELP THEM ADAPT TO A CHANGING HEALTH CARE ENVIRONMENT. THE DIVISION EVALUATES ALL APPLICATIONS FOR FELLOWSHIP BASED UPON DEFINED FELLOWSHIP REQUIREMENTS FOR PRACTICING SURGEONS, AS WELL AS ADMITS ASSOCIATE FELLOW, RESIDENT, MEDICAL STUDENT, AND AFFLIATE MEMBERS. (CONTINUED IN SCH O)(CONTINUED FROM PART III)THE DIVISION ALSO STAFFS SEVERAL COMMITTEES INCLUDING THE INTERNATIONAL RELATIONS COMMITTEE, SCHOLARSHIPS COMMITTEE, AND 13 SURGICAL SPECIALTY ADVISORY COUNCILS. THE DIVISION SUPPORTS THE 278 BOARD OF GOVERNORS WHO ADVISE AND COUNCIL THE BOARD OF REGENTS, AND SUPPORTS THE ACTIVITIES OF OVER 100 DOMESTIC AND INTERNATIONAL CHAPTERS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $22,188,729 | ExpenseAmt |
| Grant | $40,000 | GrantAmt |
| Revenue | $4,405,123 | RevenueAmt |
| Desc | DIVISION OF ADVOCACY AND HEALTH POLICY (DAHP) - THE PURPOSE OF THE HEALTH POLICY AND ADVOCACY GROUP IS TO IDENTIFY PUBLIC POLICY ISSUES AND CONCERNS AFFECTING SURGEONS AND THEIR PATIENTS. DURING 2022, ACS AND MANY OF THE SURGEON MEMBERS IN THE UNITED STATES HAD VERY SUCCESSFUL AND PRODUCTIVE RELATIONSHIPS WITH KEY CONTACTS AT BOTH THE STATE AND FEDERAL LEVELS, AS WELL AS WITH REGULATORY AND HEALTH AGENCIES. THESE RELATIONSHIPS HAVE HELPED EARN SEVERAL NOTEWORTHY ADVOCACY VICTORIES, INCLUDING: REDUCTIONS IN PROPOSED MEDICARE PAYMENT CUTS, INCREASED PUBLIC HEALTH RESEARCH FUNDING FOR THE NIH AND THE CDC, INCREASED FUNDING FOR MILITARY-CIVILIAN TRAUMA PARTNERSHIPS, LAW REQUIRING "STOP THE BLEED" KITS AND OR TRAINING IN AT LEAST EIGHT STATES, FUNDING TO SUPPORT GRADUATE EDUCATION FOR PHYSICIANS, THE RURAL RESIDENCY DEVELOPMENT PROGRAM, AND PROGRAMS TO ADDRESS MENTAL HEALTH AND WELL-BEING IN HEALTHCARE PROFESSIONALS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $22,188,729 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $40,000 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $4,405,123 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $97,444,907 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 515 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 475 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CA | ForeignCountryCd |
| Foreign Country | UK | ForeignCountryCd |
| Foreign Country | GM | ForeignCountryCd |
| Foreign Country | FR | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAIGE A RODGERS | PersonNm |
| Phone | 3122025000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 633 N SAINT CLAIR STREET | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (43 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| LEWIS FLINT | |||||||||
| EDITOR OF SELECTED READING | 40.00 | 0.00 | Yes (X) | $549,526 | $0 | $601,356 | |||
| PATRICIA L TURNER | |||||||||
| EXECUTIVE DIRECTOR | 38.00 | 2.00 | $1,001,129 | $0 | -$52,853 | Yes (X) | |||
| DAVID B HOYT | |||||||||
| SENIOR EXECUTIVE ADVISOR (THRU 6/22) | 40.00 | 0.00 | Yes (X) | $755,654 | $0 | $68,440 | |||
| PATRICK V BAILEY | |||||||||
| MEDICAL DIRECTOR | 40.00 | 0.00 | Yes (X) | $697,206 | $0 | -$50,808 | |||
| CLIFFORD KO | |||||||||
| DIRECTOR OF RESEARCH | 40.00 | 0.00 | $867,141 | $0 | -$233,913 | Yes (X) | |||
| FRANK G OPELKA | |||||||||
| MEDICAL DIRECTOR | 40.00 | 0.00 | Yes (X) | $678,851 | $0 | -$62,031 | |||
| AJIT SACHDEVA | |||||||||
| DIRECTOR OF EDUCATION | 40.00 | 0.00 | $854,513 | $0 | -$282,517 | Yes (X) | |||
| MICHELLE MCGOVERN | |||||||||
| DIRECTOR OF HUMAN RESOURCES | 40.00 | 0.00 | Yes (X) | $545,102 | $0 | -$123,271 | |||
| GAY L VINCENT | |||||||||
| CFO | 38.00 | 2.00 | $652,266 | $0 | -$399,504 | Yes (X) | |||
| TIMOTHY J EBERLEIN | |||||||||
| DIRECTOR / CHAIR (AS OF 10/22) | 39.00 | 1.00 | $150,000 | $0 | $0 | Yes (X) | Yes (X) | ||
| TYLER G HUGHES | |||||||||
| SECRETARY (THRU 10/22) | 39.00 | 1.00 | $100,710 | $0 | $0 | Yes (X) | |||
| PAIGE A RODGERS | |||||||||
| CFO (AS OF 6/23) | 38.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| E CHRISTOPHER ELLISON | |||||||||
| ACS PRESIDENT (AS OF 10/22) | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| JULIE ANN FREISCHLAG | |||||||||
| ACS PRESIDENT (THRU 10/22) | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| DON K NAKAYAMA | |||||||||
| TREASURER | 1.00 | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| ANTHONY ATALA | |||||||||
| DIR / VICE CHAIR (AS OF 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| MARY E FALLAT | |||||||||
| FIRST VP (AS OF 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| QUAN-YANG DUH | |||||||||
| FIRST VP (THRU 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ANNE G RIZZO | |||||||||
| SECOND VP (AS OF 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RICHARD A LYNN | |||||||||
| SECOND VP (THRU 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| SHERRY WREN | |||||||||
| SECRETARY (AS OF 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CAROL L BROWN | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| FRANCOISE P CHAGNON | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ANNESLEY AJ W COPELAND | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JAMES C DENNENY III | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DIANA L FARMER | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JAMES W FLESHMAN JR | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JAMES W GIGANTELLI | |||||||||
| DIRECTOR (THRU 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| SEAN C GRONDIN | |||||||||
| DIRECTOR (THRU 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ANDREA A HAYES-DIXON | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| FABRIZIO MICHELASSI | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| LENA M NAPOLITANO | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| LINDA G PHILLIPS | |||||||||
| VICE CHAIR / DIRECTOR (AS OF 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| SARWAT SALIM | |||||||||
| DIRECTOR (AS OF 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MARK T SAVARISE | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| KENNETH W SHARP | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ANTON N SIDAWY | |||||||||
| CHAIR / DIRECTOR (AS OF 10/22) | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| STEVEN C STAIN MD | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| GARY L TIMMERMAN | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| SHELLY D TIMMONS | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DAVID J WELSH | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| PHILIP R WOLINSKY | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DOUGLAS E WOOD | |||||||||
| DIRECTOR | 1.00 | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $6,852,098 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | -$535,101 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 172 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| IQVIA RDS INC | |||||
| 4820 EMPEROR BLVD | DURHAM | NC | 27703 | CONSULTING | $7,666,331 |
| BRUNSWICK GROUP LLC | |||||
| 300 N LASALLE DR 2260 | CHICAGO | IL | 60654 | PUBLIC RELATIONS | $3,730,684 |
| IPG DXTRA INC | |||||
| 909 THIRD AVENUE 19TH FL | NEW YORK | NY | 10022 | MARKETING | $3,717,387 |
| CAMBRIDGE ASSOCIATES LLC | |||||
| 125 HIGH STREET | BOSTON | MA | 02110 | FINANCIAL SERVICES | $956,945 |
| AVSC HOLDING CORPORATION | |||||
| 5100 NORTH RIVER RD SUITE 300 | SCHILLER PARK | IL | 60176 | EVENT PRODUCTION | $681,124 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 45 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,452,649 | MembershipDuesAmt |
| Related Organizations | $19,204,919 | RelatedOrganizationsAmt |
| All Other Contributions | $1,888,883 | AllOtherContributionsAmt |
| Noncash Contributions | $78,593 | NoncashContributionsAmt |
| Total Contributions | $22,546,451 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| DROPC | 611600 | $79,134,586 | $79,134,586 | ||
| EDUCATION | 611600 | $11,962,099 | $11,865,274 | $96,825 | |
| ASSOCIATION MANAGEMENT SERVICES | 561000 | $3,693,895 | $3,693,895 | ||
| INTEGRATED COMMUNICATIONS | 900099 | $771,755 | $771,755 | ||
| MEMBER SERVICES | 611600 | $568,468 | $568,468 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $96,130,803 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,157,004 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$622,939 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,779,943 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,253,325 | TotalRevenueColumnAmt |
| Exclusion | $1,253,325 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $17,200,395 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,091,989 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,108,406 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,108,406 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$3,097,050 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,205,456 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $76,283,109 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $72,626,382 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,656,727 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,656,727 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $13,420 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,643,307 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| 20F STREET CONFERENCE FACILITY | 532000 | $307,908 | $307,908 | |
| COMMISSIONS | 900099 | $262,951 | $262,951 | |
| LOGO MERCHANDISE | 900099 | $34,473 | $34,473 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,552 | TotalRevenueColumnAmt |
| Exclusion | $55,552 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $660,884 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $129,513,600 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $92,340,083 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$3,301,836 | UnrelatedBusinessRevenueAmt |
| Exclusion | $17,928,902 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,130 | TotalAmt |
| Program Services | $183,130 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,656,243 | TotalAmt |
| Program Services | $1,656,243 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,634 | TotalAmt |
| Program Services | $167,634 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,453,886 | TotalAmt |
| Program Services | $1,698,122 | ProgramServicesAmt |
| Management And General | $734,612 | ManagementAndGeneralAmt |
| Fundraising | $21,152 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,203,845 | TotalAmt |
| Program Services | $35,823,024 | ProgramServicesAmt |
| Management And General | $15,943,906 | ManagementAndGeneralAmt |
| Fundraising | $436,915 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,266,491 | TotalAmt |
| Program Services | $5,672,584 | ProgramServicesAmt |
| Management And General | $2,524,721 | ManagementAndGeneralAmt |
| Fundraising | $69,186 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,327,992 | TotalAmt |
| Program Services | $6,401,001 | ProgramServicesAmt |
| Management And General | $2,848,921 | ManagementAndGeneralAmt |
| Fundraising | $78,070 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,469,938 | TotalAmt |
| Program Services | $2,381,121 | ProgramServicesAmt |
| Management And General | $1,059,776 | ManagementAndGeneralAmt |
| Fundraising | $29,041 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $613,238 | TotalAmt |
| Program Services | $327,930 | ProgramServicesAmt |
| Management And General | $283,756 | ManagementAndGeneralAmt |
| Fundraising | $1,552 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,302 | TotalAmt |
| Management And General | $229,302 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,180,754 | TotalAmt |
| Management And General | $1,180,754 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,915,222 | TotalAmt |
| Program Services | $9,131,897 | ProgramServicesAmt |
| Management And General | $769,439 | ManagementAndGeneralAmt |
| Fundraising | $13,886 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,120,578 | TotalAmt |
| Program Services | $5,040,422 | ProgramServicesAmt |
| Management And General | $56,506 | ManagementAndGeneralAmt |
| Fundraising | $23,650 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,163,748 | TotalAmt |
| Program Services | $7,257,272 | ProgramServicesAmt |
| Management And General | $1,879,516 | ManagementAndGeneralAmt |
| Fundraising | $26,960 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,731,099 | TotalAmt |
| Program Services | $10,660,520 | ProgramServicesAmt |
| Management And General | $4,050,435 | ManagementAndGeneralAmt |
| Fundraising | $20,144 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,364 | TotalAmt |
| Program Services | $30,809 | ProgramServicesAmt |
| Management And General | $1,555 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,722,287 | TotalAmt |
| Program Services | $184,194 | ProgramServicesAmt |
| Management And General | $1,538,093 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,984,268 | TotalAmt |
| Program Services | $3,391,112 | ProgramServicesAmt |
| Management And General | $572,067 | ManagementAndGeneralAmt |
| Fundraising | $21,089 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,846,786 | TotalAmt |
| Program Services | $6,340,062 | ProgramServicesAmt |
| Management And General | $488,286 | ManagementAndGeneralAmt |
| Fundraising | $18,438 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,242,128 | TotalAmt |
| Program Services | $383,137 | ProgramServicesAmt |
| Management And General | $858,991 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,957,332 | TotalAmt |
| Program Services | $24,485 | ProgramServicesAmt |
| Management And General | $5,932,847 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $733,740 | TotalAmt |
| Program Services | $37,212 | ProgramServicesAmt |
| Management And General | $696,528 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BAD DEBT | $320,866 | $314,767 | $6,099 |
| DUES & FEES | $223,181 | $172,623 | $50,558 |
| MEDICAL SUPPLIES | $165,693 | $165,606 | $87 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,911,745 | TotalAmt |
| Program Services | $97,444,907 | ProgramServicesAmt |
| Management And General | $41,706,755 | ManagementAndGeneralAmt |
| Fundraising | $760,083 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,976,901 | BOYAmt |
| EOY | $3,421,632 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,501,139 | BOYAmt |
| EOY | $1,157,696 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,036,397 | BOYAmt |
| EOY | $26,409,003 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,583,396 | BOYAmt |
| EOY | $5,484,024 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $203,641,392 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $71,895,333 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,664,464 | BOYAmt |
| EOY | $131,746,059 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,918,240 | BOYAmt |
| EOY | $98,069,285 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $370,113,311 | BOYAmt |
| EOY | $408,034,288 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,410,416 | BOYAmt |
| EOY | $4,102,979 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $657,204,264 | BOYAmt |
| EOY | $678,424,966 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,515,068 | BOYAmt |
| EOY | $36,520,544 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,327,879 | BOYAmt |
| EOY | $43,552,513 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,507,000 | BOYAmt |
| EOY | $9,307,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,375,000 | BOYAmt |
| EOY | $92,875,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,978,589 | BOYAmt |
| EOY | $19,560,561 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,703,536 | BOYAmt |
| EOY | $201,815,618 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $408,881,752 | BOYAmt |
| EOY | $436,247,003 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,618,976 | BOYAmt |
| EOY | $40,362,345 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $447,500,728 | BOYAmt |
| EOY | $476,609,348 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $657,204,264 | BOYAmt |
| EOY | $678,424,966 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$10,398,145 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $31,980,475 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $7,526,290 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,575,965 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24,490,356 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,932,715 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,031,157 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,606,978 | CurrentTaxYearAmt |
| Total | $110,637,171 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85,074,563 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,960,154 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $80,908,603 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $85,894,836 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $96,070,276 | CurrentTaxYearAmt |
| Total | $435,908,432 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $105,650,528 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $112,450,510 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $101,841,318 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,925,993 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $118,677,254 | CurrentTaxYearAmt |
| Total | $546,545,603 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,402,564 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,909,467 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,169,973 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,316,133 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,204,919 | CurrentTaxYearAmt |
| Total | $92,003,056 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,402,564 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,909,467 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,169,973 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,316,133 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,204,919 | CurrentTaxYearAmt |
| Total | $92,003,056 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $454,542,547 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,614,141 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,901,568 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,929,408 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,664,306 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,610,724 | CurrentTaxYearAmt |
| Total | $88,720,147 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $21,454 | CurrentTaxYearMinus2YearsAmt |
| Total | $21,454 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,614,141 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,901,568 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,950,862 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,664,306 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,610,724 | CurrentTaxYearAmt |
| Total | $88,741,601 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $778,702 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $781,132 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $77,453 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $170,003 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $352,976 | CurrentTaxYearAmt |
| Total | $2,160,266 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $121,043,371 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $128,133,210 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $115,869,633 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $130,760,302 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $141,640,954 | CurrentTaxYearAmt |
| Total | $637,447,470 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.71310 | PublicSupportCY509Pct |
| Public Support PY509 | 0.71420 | PublicSupportPY509Pct |
| Investment Income CY | 0.13920 | InvestmentIncomeCYPct |
| Investment Income PY | 0.13230 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MURPHY AUDITORIUM - 2018 AMOUNT: $ 262,647. 2019 AMOUNT: $ 191,131. 2020 AMOUNT: $ 16,362. COMMISSIONS - 2018 AMOUNT: $ 431,185. 2019 AMOUNT: $ 367,839. 2020 AMOUNT: $ 3,737. 2021 AMOUNT: $ 94,908. 2022 AMOUNT: $ 262,951. MISCELLANEOUS - 2018 AMOUNT: $ 84,870. 2019 AMOUNT: $ 222,162. 2020 AMOUNT: $ 47,012. 2021 AMOUNT: $ 59,755. 2022 AMOUNT: $ 55,552. REGISTRATION LISTS - 2021 AMOUNT: $ 15,340. LOGO MERCHANDISE - 2020 AMOUNT: $ 10,342. 2022 AMOUNT: $ 34,473. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | Yes (1) | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | Yes (1) | MailingsMembersInd |
| Mailings Members | $20,000 | MailingsMembersAmt |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $4,618 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $24,618 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION OF LOBBYING FOR NON-ELECTING PUBLIC CHARITIES SCHEDULE C, PART II-B: VOLUNTEERS & PAID STAFF OR MANAGEMENT LINES 1A & 1B: THE AMERICAN COLLEGE OF SURGEONS HAS VOLUNTEERS AND STAFF IN WASHINGTON D.C. WHICH, AS A PART OF THEIR DUTIES FOR THE COLLEGE, ESTABLISHES CONTACTS AND MAINTAINS LIAISON WITH MEMBERS OF CONGRESS AND THEIR STAFF, GOVERNMENT AGENCIES, AND OTHER HEALTH REGULATED ORGANIZATIONS IN ORDER TO EXCHANGE INFORMATION PERTINENT TO SURGERY. TO DO THIS THEY: (1) COMMUNICATE COLLEGE VIEWS ON LEGISLATION AND REGULATIONS TO STAFF AND MEMBERS OF CONGRESS THROUGH PERSONAL VISITS, TELEPHONE CONVERSATIONS, AND LETTERS. (2) ORGANIZE AND PARTICIPATE IN COALITIONS OF ORGANIZATIONS WITH RELATED LEGISLATIVE INTEREST. (3) ARRANGE AND FACILITATE MEETINGS FOR COLLEGE OFFICIALS AND MEMBERS WITH ELECTED LEGISLATORS AND STAFF. (4) ARRANGE FOR COLLEGE OFFICIALS TO PRESENT TESTIMONY AT CONGRESSIONAL HEARINGS AND DRAFT AND PRODUCE TESTIMONY AND OFFICIAL WRITTEN RESPONSES TO LEGISLATIVE PROPOSALS. MAILING TO MEMBERS, LEGISLATORS, OR THE PUBLIC LINE 1D: THE COLLEGE COMMUNICATES VIEWS ON LEGISLATION AND REGULATIONS TO STAFF AND MEMBERS OF CONGRESS THROUGH LETTERS AND DIRECT CONTACT WITH LEGISLATORS, THEIR STAFF, GOVERNMENT OFFICIALS, OR A LEGISLATIVE BODY. LINE 1G: AS DISCUSSED IN LINE 1B ABOVE, THE WASHINGTON STAFF MAINTAINS LIAISONS WITH MEMBERS OF CONGRESS, THEIR STAFF, AND GOVERNMENT AGENCIES TO EXCHANGE INFORMATION PERTINENT TO SURGERY. THE MAJOR ISSUES UNDER DISCUSSION ARE RELATED TO MEDICARE FEE SCHEDULE, FUNDING FOR TRAUMA SYSTEM DEVELOPMENT, HEATH CARE QUALITY, AND MEDICAL LIABILITY REFORM. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $227,022,729 | BeginningYearBalanceAmt |
| Contributions | $17,804 | ContributionsAmt |
| Investment Earnings Or Losses | $18,641,485 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,298,712 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,862,380 | OtherExpendituresAmt |
| End Year Balance | $235,520,926 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $254,470,999 | BeginningYearBalanceAmt |
| Contributions | $40,660 | ContributionsAmt |
| Investment Earnings Or Losses | -$17,572,126 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,141,951 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,774,853 | OtherExpendituresAmt |
| End Year Balance | $227,022,729 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $199,129,452 | BeginningYearBalanceAmt |
| Contributions | $22,631 | ContributionsAmt |
| Investment Earnings Or Losses | $64,746,787 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,969,127 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,458,744 | OtherExpendituresAmt |
| End Year Balance | $254,470,999 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $216,096,631 | BeginningYearBalanceAmt |
| Contributions | $12,700 | ContributionsAmt |
| Investment Earnings Or Losses | -$6,913,289 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,992,665 | GrantsOrScholarshipsAmt |
| Other Expenditures | $8,073,925 | OtherExpendituresAmt |
| End Year Balance | $199,129,452 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $220,774,682 | BeginningYearBalanceAmt |
| Contributions | $32,915 | ContributionsAmt |
| Investment Earnings Or Losses | $5,316,613 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,513,772 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,513,807 | OtherExpendituresAmt |
| End Year Balance | $216,096,631 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.91090 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.02820 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.06090 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,350,905 | OtherCostOrOtherBasisAmt |
| Book Value | $39,350,905 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $134,612,793 | OtherCostOrOtherBasisAmt |
| Depreciation | $52,881,003 | DepreciationAmt |
| Book Value | $81,731,790 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,677,694 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,014,330 | DepreciationAmt |
| Book Value | $10,663,364 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $131,746,059 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (10 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| ALT. INV. - PRIVATE | $113,760,740 | F |
| INTERNATIONAL EQUITY | $76,667,905 | F |
| ALT. INV. - LONG SHORT | $58,631,597 | F |
| ALT.. INV. - ABSOLUTE RETURN | $41,802,350 | F |
| GLOBAL EQUITY | $35,878,397 | F |
| U.S. LARGE CAP EQUITY | $35,353,444 | F |
| EMERGING EQUITY | $19,241,624 | F |
| FIXED INCOME | $13,176,867 | F |
| ENERGY EQUITY | $8,165,296 | F |
| ALT. INV - COMMODITIES | $5,356,068 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $408,034,288 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| FUNDS HELD FOR OTHERS | $11,520,921 |
| DUE TO AFFILIATES | $7,468,719 |
| OBLIGATIONS UNDER CAPITAL LEASES | $570,921 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $19,560,561 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | INTENDED USE OF ENDOWMENT FUNDS THE ENDOWMENT FUNDS ARE INTENDED TO PROVIDE AND ENSURE THAT EDUCATION, RESEARCH, SCHOLARSHIPS, BUILDING FACILITIES AND THE COLLEGE AS A WHOLE HAVE ENOUGH FUNDING TO LAST DURING HARD ECONOMIC TIMES, WHILE PROVIDING THE OPERATIONS OF THE COLLEGE AN ANNUAL 5% SPENDING RATE. PART V, LINE 1(E) ENDOWMENT FUNDS AND AUDITED FINANCIAL STATEMENTS THE AMOUNT REPORTED ON PART V, LINE 1(E) REPRESENTS THE 5% ANNUAL SPENDING AMOUNT THAT WAS TRANSFERRED INTO OPERATING AND SPENT TO SUPPORT THE ACS MISSION, AND THEREFORE WAS MOVED TO LINE E OTHER EXPENDITURES. |
| PART X, LINE 2: | FIN 48 (ASC 740) FOOTNOTE AMERICAN COLLEGE OF SURGEONS IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). EXCEPT FOR TAXES RELATING TO UNRELATED BUSINESS INCOME, ACS IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COLLEGE DOES NOT BELIEVE THAT THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR TAX LIABILITIES THAT SHOULD BE RECORDED AS OF JUNE 30, 2023 AND 2022. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | INVESTMENT | $16,893,048 |
| NORTH AMERICA | 0 | 0 | INVESTMENT | $3,443,855 |
| SUB-SAHARAN AFRICA | 0 | 0 | GRANTMAKING | $59,975 |
| NORTH AMERICA | 0 | 0 | GRANTMAKING | $42,800 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | GRANTMAKING | $30,000 |
| SOUTH AMERICA | 0 | 0 | GRANTMAKING | $20,859 |
| SOUTH ASIA | 0 | 0 | GRANTMAKING | $14,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $20,504,537 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $20,504,537 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (12 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| INTERNATIONAL GUEST SCHOLAR | SUB-SAHARAN AFRICA | 3 | $30,000 | WIRE |
| RESIDENT RESEARCH SCHOLARSHIP | NORTH AMERICA | 1 | $30,000 | CHECK |
| INTERNATIONAL SCHOLARSHIPS FOR SURGICAL EDUCATION | SUB-SAHARAN AFRICA | 2 | $20,000 | WIRE |
| DR. PON FUND INTERNATIONAL CHAPTER OPPORTUNITY | SOUTH AMERICA | 1 | $10,859 | WIRE |
| THE JOHN D. CORSON GUEST SCHOLARSHIP | EUROPE (INCLUDING ICELAND & GREENLAND) | 1 | $10,000 | WIRE |
| INTERNATIONAL SCHOLARSHIPS FOR SURGICAL EDUCATION | EUROPE (INCLUDING ICELAND & GREENLAND) | 1 | $10,000 | WIRE |
| INTERNATIONAL GUEST SCHOLAR | SOUTH AMERICA | 1 | $10,000 | WIRE |
| INTERNATIONAL GUEST SCHOLAR | SOUTH ASIA | 1 | $10,000 | WIRE |
| INTERNATIONAL GUEST SCHOLAR | EUROPE (INCLUDING ICELAND & GREENLAND) | 1 | $10,000 | WIRE |
| INTERNATIONAL GUEST SCHOLAR | NORTH AMERICA | 1 | $5,000 | WIRE |
| ACS/AAST INTERNATIONAL SCHOLARSHIP | SUB-SAHARAN AFRICA | 1 | $5,000 | WIRE |
| ACS/ASBRS INTERNATIONAL SCHOLARSHIP | NORTH AMERICA | 1 | $5,000 | WIRE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | PROCEDURE FOR MONITORING USE OF GRANT FUNDS OUTSIDE U.S. THE AMERICAN COLLEGE OF SURGEONS OFFERS VARIOUS AWARDS AND SCHOLARSHIPS EACH YEAR. EACH AWARD HAS A REQUIREMENTS BROCHURE AND SAMPLES CAN BE FOUND ON HTTPS://WWW.FACS.ORG/FOR-MEDICAL-PROFESSIONALS/PROFESSIONAL- GROWTH-AND-WELLNESS/SCHOLARSHIPS-FELLOWSHIPS-AND-AWARDS/. THE COLLEGE HAS A SELECTION COMMITTEE WHO IS RESPONSIBLE FOR DECIDING WHO RECEIVES THESE AWARDS. AWARDEES PROVIDE A BUDGET FOR LARGER AWARDS AND ARE REQUIRED TO SUBMIT ANNUAL AND FINAL NARRATIVE AND SIMPLE FINANCIAL REPORTS UPON COMPLETION OF THE PROJECT. THE MEMBER SERVICES DIVISION EMPLOYS AN INTERNATIONAL LIAISON AND SCHOLARSHIPS ADMINISTRATOR TO MONITOR AND OVERSEE THIS PROGRAM. PART I, LINE 3: THE INVESTMENTS AND EXPENDITURE AMOUNTS ARE REPORTED ON AN ACCRUAL METHOD OF ACCOUNTING. PART IV: FOREIGN FORMS AMERICAN COLLEGE OF SURGEONS INVESTS IN DOMESTIC AND FOREIGN LIMITED PARTNERSHIPS AND OTHER CORPORATIONS THAT MAY OWN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. NEVERTHELESS, ACS'S INVESTMENT ACTIVITIES MAY NOT REACH THE THRESHOLDS REQUIRED FOR FILING FORMS 926, 5471, 8621, OR 8865. TO THE EXTENT SUCH A FORM WAS COMPLETED, IT HAS BEEN FILED WITH THE ORGANIZATION'S FORM 990-T. |
| PART III ACCOUNTING METHOD: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| COALITION FOR NATIONAL TRAUMA RESEARCH | ||||||||
| 9901 IH 10 WEST STE 720 | SAN ANTONIO | TX | 78230 | 320170279 | 501(C)(3) | $35,000 | $0 | GENERAL SUPPORT |
| NATIONAL ACADEMY OF SCIENCES | ||||||||
| 500 5TH STREET NW | WASHINGTON | DC | 20001 | 530196932 | 501(C)(3) | $7,500 | $0 | GENERAL SUPPORT |
| TENNESSEE CHAPTER ACS | ||||||||
| 600 12TH AVENUE SOUTH 204 | NASHVILLE | TN | 37203 | 911943402 | 501(C)(6) | $12,000 | $0 | SCHOLARSHIP SUPPORT |
| SOCIETY FOR VASCULAR SURGERY FOUNDATION | ||||||||
| 35312 EAGLE WAY | CHICAGO | IL | 60678 | 043580038 | 501(C)(3) | $125,000 | $0 | SCHOLARSHIP SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (17 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| RESIDENT RESEARCH SCHOLARSHIP | 11 | $322,500 |
| FACULTY RESEARCH SCHOLARSHIP | 8 | $316,130 |
| CLOWES AWARD | 5 | $225,000 |
| CLINICAL SCHOLAR IN RESIDENCE | 2 | $223,813 |
| NATIONAL SURGEON SCIENTIST PROGRAM | 2 | $200,000 |
| ACS/TRIOLOGICAL SOCIETY AWARD | 3 | $140,000 |
| HEALTH POLICY SCHOLARSHIP | 18 | $71,800 |
| ACS/AMERICAN FOUNDATION FOR SURGERY OF THE HAND RESEARCH CAREER DEVELOPMENT AWARD | 1 | $40,000 |
| DEI & A AWARD | 7 | $35,000 |
| THE JACOBSON PROMISING INVESTIGATOR AWARD | 1 | $30,000 |
| NIZAR N. OWEIDA, MD, FACS, SCHOLARSHIP | 2 | $10,000 |
| TRAVELING FELLOWSHIP TO JAPAN | 1 | $10,000 |
| TRAVELING FELLOWSHIP TO AUSTRALIA AND NEW ZEALAND | 1 | $10,000 |
| ACS-MACLEAN CENTER SURGICAL ETHICS FELLOWSHIP | 2 | $10,000 |
| ORGAN TRAVELING FELLOWSHIP | 1 | $5,000 |
| GERALD B. HEALY, MD, FACS, TRAVELING MENTORSHIP FELLOWSHIP | 1 | $5,000 |
| MEDICAL STUDENT TRAVEL AWARD | 1 | $2,000 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PROCEDURE FOR MONITORING GRANT FUNDS INSIDE U.S. THE AMERICAN COLLEGE OF SURGEONS OFFERS VARIOUS AWARDS AND SCHOLARSHIPS EACH YEAR. EACH AWARD HAS A REQUIREMENTS BROCHURE AND SAMPLES CAN BE FOUND ON HTTPS://WWW.FACS.ORG/FOR-MEDICAL-PROFESSIONALS/PROFESSIONAL-GROWTH- AND-WELLNESS/SCHOLARSHIPS-FELLOWSHIPS-AND-AWARDS/. THE COLLEGE HAS A SELECTION COMMITTEE WHO IS RESPONSIBLE FOR DECIDING WHO RECEIVES THESE AWARDS. AWARDEES PROVIDE A BUDGET FOR LARGER AWARDS AND ARE REQUIRED TO SUBMIT ANNUAL AND FINAL NARRATIVE AND FINANCIAL REPORTS. SMALLER AWARDS REQUIRE A NARRATIVE AND SIMPLE FINANCIAL REPORT UPON COMPLETION OF THE PROJECT. THE MEMBER SERVICES DIVISION EMPLOYS AN INTERNATIONAL LIAISON AND SCHOLARSHIPS ADMINISTRATOR TO MONITOR AND OVERSEE THE PROGRAM. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LEWIS FLINT | ||||||||||||||
| EDITOR OF SELECTED READING | $547,421 | $0 | $1,487 | $0 | $618 | $0 | $573,527 | $0 | $27,829 | $0 | $1,150,882 | $0 | $0 | $0 |
| PATRICIA L TURNER | ||||||||||||||
| EXECUTIVE DIRECTOR | $1,000,012 | $0 | $841 | $0 | $276 | $0 | -$54,271 | $0 | $1,418 | $0 | $948,276 | $0 | $0 | $0 |
| DAVID B HOYT | ||||||||||||||
| SENIOR EXECUTIVE ADVISOR (THRU 6/22) | $755,345 | $0 | $0 | $0 | $309 | $0 | $54,525 | $0 | $13,915 | $0 | $824,094 | $0 | $0 | $0 |
| PATRICK V BAILEY | ||||||||||||||
| MEDICAL DIRECTOR | $673,828 | $0 | $768 | $0 | $22,610 | $0 | -$91,440 | $0 | $40,632 | $0 | $646,398 | $0 | $0 | $0 |
| CLIFFORD KO | ||||||||||||||
| DIRECTOR OF RESEARCH | $865,546 | $0 | $1,079 | $0 | $516 | $0 | -$233,913 | $0 | $0 | $0 | $633,228 | $0 | $0 | $0 |
| FRANK G OPELKA | ||||||||||||||
| MEDICAL DIRECTOR | $676,529 | $0 | $798 | $0 | $1,524 | $0 | -$89,860 | $0 | $27,829 | $0 | $616,820 | $0 | $0 | $0 |
| AJIT SACHDEVA | ||||||||||||||
| DIRECTOR OF EDUCATION | $847,084 | $0 | $1,116 | $0 | $6,313 | $0 | -$310,346 | $0 | $27,829 | $0 | $571,996 | $0 | $0 | $0 |
| MICHELLE MCGOVERN | ||||||||||||||
| DIRECTOR OF HUMAN RESOURCES | $543,758 | $0 | $1,068 | $0 | $276 | $0 | -$163,903 | $0 | $40,632 | $0 | $421,831 | $0 | $0 | $0 |
| GAY L VINCENT | ||||||||||||||
| CFO | $648,683 | $0 | $1,111 | $0 | $2,472 | $0 | -$440,136 | $0 | $40,632 | $0 | $252,762 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | PER IRS REGULATIONS TRAVEL FOR COMPANIONS IS A TAXABLE EVENT. ACS WILL PROVIDE COMPENSATION TO LEADERSHIP EQUAL TO THE TAX IMPACT OF APPROVED AND REIMBURSED SPOUSE TRAVEL EXPENSES. ACS ALSO HAS A TRAVEL POLICY FOR THE PRESIDENT THAT ALLOWS FOR FIRST CLASS TRAVEL IN SPECIAL SITUATIONS. IF BUSINESS CLASS IS NOT AVAILABLE, FIRST-CLASS TRAVEL WILL BE PERMITTED. |
| PART I, LINE 7: | DURING THE CALENDAR YEAR ENDING WITHIN THIS FISCAL YEAR ENDED JUNE 30, 2023, NON-FIXED BONUS PAYMENTS WERE MADE TO A NUMBER OF INDIVIDUALS LISTED WITHIN SCHEDULE J, PART II AS SHOWN IN COLUMN B(II). BONUS PAYMENTS ARE NOT CONTINGENT ON PERSONAL PERFORMANCE NOR ON THE FINANCIAL PERFORMANCE OF ACS, BUT ARE AWARDED TO ALL EMPLOYEES BASED ON THE DURATION OF TIME THAT THEY HAVE BEEN AN EMPLOYEE OF ACS. OTHER NON-FIXED PAYMENTS SUCH AS SEVERANCE ARE AVAILABLE TO THESE INDIVIDUALS LISTED, HOWEVER NO SEVERANCE PAYMENTS WERE MADE DURING THE CALENDAR YEAR. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| TIMOTHY J EBERLEIN | |||
| BOARD MEMBER | $151,664 | CONTRACTOR | 0 |
| TYLER G HUGHES | |||
| OFFICER | $101,041 | CONTRACTOR | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART IV, LINE 1: | FormAndLineReferenceDesc |
| Explanation | BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: TIMOTHY J. EBERLEIN AND TYLER G. HUGHES, BOARD MEMBERS OF THE AMERICAN COLLEGE OF SURGEONS, PROVIDED INDEPENDENT CONTRACTOR SERVICES TO THE ORGANIZATION. THE INDEPENDENT CONTRACTOR SERVICES WITH THE BOARD MEMBERS WERE CONDUCTED AT ARM'S LENGTH AND FAIR MARKET VALUE. PLEASE REFERENCE SCHEDULE O FOR ADDITIONAL INFORMATION ON THE ACS CONFLICT OF INTEREST POLICY. | ExplanationTxt |
Schedule M IRS990ScheduleM
Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 10500 | ContributionCnt |
| Noncash Contributions Rpt F990 | $78,593 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | NUMBER OF CONTRIBUTIONS OR ITEMS CONTRIBUTED AMERICAN COLLEGE OF SURGEONS IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | MATERIAL DIFFERENCES IN VOTING RIGHTS ACCORDING TO ARTICLE V, SECTION 2, SUBPARAGRAPH (A) OF THE BYLAWS, IT STATES "DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF REGENTS, THE EXECUTIVE COMMITTEE SHALL EXERCISE THE POWERS OF THE BOARD OF REGENTS IN THE MANAGEMENT AND DIRECTION OF THE BUSINESS AND THE CONDUCT OF THE AFFAIRS OF THE COLLEGE, EXCEPT THAT IT SHALL NOT HAVE POWER TO ELECT FELLOWS; AMEND THE BYLAWS; OR REGULATE FEES, DUES, OR ASSESSMENTS. IT SHALL KEEP A RECORD OF ITS PROCEEDINGS AND SHALL, AFTER EACH MEETING, REPORT THE SAME TO THE REGENTS FOR APPROVAL AT THE NEXT SUCCEEDING MEETING OF THE BOARD OF REGENTS." |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEW PROCESS THE 990 FORMS ARE COMPLETED BY THE ACS ACCOUNTING DEPARTMENT AND REVIEWED BY OUTSIDE TAX PROFESSIONALS. ONCE OUTSIDE TAX PROFESSIONALS REVIEW AND RECOMMEND CHANGES, THE ACCOUNTING DEPARTMENT FINALIZES THE 990 FORMS. THE ACS CFO REVIEWS AND SIGNS THE FORMS AND THE ACS ACCOUNTING DEPARTMENT PROVIDES A COPY OF THE RETURN TO THE BOARD OF DIRECTORS. THE ACS ACCOUNTING DEPARTMENT THEN FILES THE RETURN WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT THE COLLEGE HAS CONFLICTS OF INTEREST POLICIES FOR EMPLOYEES, CONSULTANTS, AND BOARD MEMBERS. ALL EMPLOYEES, CONSULTANTS, AND BOARD MEMBERS ARE REQUIRED TO SIGN A DISCLOSURE STATEMENT EACH YEAR, WHICH ARE COLLECTED AND DISSEMINATED BY THE CHIEF FINANCIAL OFFICER'S OFFICE. THERE IS ALSO AN ACS CONFLICT OF INTEREST COMMITTEE THAT MEETS PERIODICALLY AS THE NEED ARISES TO DISCUSS ISSUES THAT RELATE TO CONFLICT OF INTEREST. THE COMMITTEE ACCOUNTS FOR THE RECEIPT OF DISCLOSURE STATEMENTS AND FOLLOWS UP ON ANY ISSUES. THIS INFORMATION IS THEN REPORTED TO THE ACS FINANCE COMMITTEE OF THE BOARD OF REGENTS. IF THE ACS FINANCE COMMITTEE FEELS THERE ARE CONFLICTS THAT ARE QUESTIONABLE IN NATURE, THEY ARE REPORTED TO THE ACS BOARD OF REGENTS CHAIR AND TREASURER FOR ACTION. THE BOARD OF REGENTS EXECUTIVE COMMITTEE SHALL TAKE ACTION ON ANY PRESUMED OR POTENTIAL VIOLATION OF THIS POLICY BY A MEMBER OF LEADERSHIP TO ENSURE THAT A CONFLICT OF INTEREST DOES NOT ARISE OR DOES NOT CONTINUE. IN ADDITION TO ANY LEGAL PENALTIES, SUCH ACTION MAY INCLUDE, BUT SHALL NOT BE LIMITED TO, ORAL ADMONISHMENT, WRITTEN REPRIMAND, RESIGNATION, AND RESTITUTION. A MEMBER WHO DISAGREES WITH THE FINDINGS OR RECOMMENDATIONS OF THE FINANCE COMMITTEE OR THE ACTION OF THE BOARD OF REGENTS EXECUTIVE COMMITTEE MAY APPEAL THE DECISION TO THE BOARD OF REGENTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | PROCESS FOR DETERMINING COMPENSATION THE COLLEGE HAS POLICIES AND PROCEDURES CONCERNING COMPENSATION INCREASES, PERFORMANCE EVALUATIONS, AND JOB EVALUATIONS. IN ADDITION, MERIT INCREASES ARE INCLUDED AS A BUDGET PARAMETER FOR REVIEW BY THE FINANCE COMMITTEE AS IS THE ADDITION OF ANY NEW EMPLOYEE OR HUMAN RESOURCE BENEFIT PROPOSAL. THE COLLEGE HAS AN EXECUTIVE COMPENSATION COMMITTEE AS A SUBCOMMITTEE TO THE FINANCE COMMITTEE THAT MEETS ANNUALLY. THE COMMITTEE IS COMPOSED OF THE BOARD OF REGENTS CHAIR, BOARD OF REGENTS TREASURER, BOARD OF GOVERNORS SECRETARY, AND A MEMBER OF THE FINANCE COMMITTEE. THE EXECUTIVE COMPENSATION COMMITTEE'S PURPOSE IS AS FOLLOWS: TO ESTABLISH PROCEDURES TO CREATE A "REBUTTABLE PRESUMPTION OF REASONABLENESS" IN CONNECTION WITH IRS INTERMEDIATE SANCTIONS REGULATIONS. RESPONSIBILITIES ARE TO ENSURE THAT COMPENSATION FOR EACH "DISQUALIFIED PERSON" IS REASONABLE. HUMAN RESOURCES PROVIDES COMPARABILITY DATA TO THE COMMITTEE IN THE FORM OF SURVEYS, OTHER SIMILAR ORGANIZATIONS, GEOGRAPHICAL COMPARISONS, AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS FOR THE SERVICES OF THE DISQUALIFIED PERSON. THE COMMITTEE DOCUMENTS THE BASIS FOR ALL COMPENSATION DETERMINATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS MADE AVAILABLE TO PUBLIC THE BYLAWS ARE AVAILABLE ON OUR WEBSITE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | PENSION ADJUSTMENT 7,723,282. OVER ACCRUAL TAX ADJUSTMENT 305,965. CHANGE IN FUNDS HELD FOR OTHERS -502,957. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACS EAST ONTARIO LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 633 N SAINT CLAIR STREET | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362192800 | EIN |
| Primary Activities | RE INVESTMENT | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACS | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| AMERICAN COLLEGE OF SURGEONS PROF ASSOC | ||||||||||
| 633 N SAINT CLAIR STREET | CHICAGO | IL | 60611 | 300079883 | ED IN SURGERY | IL | 501(C)(6) | ACS | Yes (1) | |
| ACSPA SURGEONS PAC | ||||||||||
| 633 N SAINT CLAIR STREET | CHICAGO | IL | 60611 | 141849039 | POLITICAL ACT | IL | 501(C)(27) | ACSPA | Yes (1) | |
| AMERICAN COLLEGE OF SURGEONS FOUNDATION | ||||||||||
| 633 N SAINT CLAIR STREET | CHICAGO | IL | 60611 | 300305504 | SURGICAL EDU | IL | 501(C)(3) | ACS | Yes (1) | LINE 7 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| AMERICAN COLLEGE OF SURGEONS PROF ASSOC | ||
| C | $18,656,265 | COST |
| AMERICAN COLLEGE OF SURGEONS PROF ASSOC | ||
| M | $2,552,240 | COST |
| AMERICAN COLLEGE OF SURGEONS PROF ASSOC | ||
| O | $585,600 | COST |
| AMERICAN COLLEGE OF SURGEONS PROF ASSOC | ||
| Q | $700,055 | COST |
| AMERICAN COLLEGE OF SURGEONS FOUNDATION | ||
| C | $548,654 | COST |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, PART I: | FormAndLineReferenceDesc |
| Explanation | ACS EAST ONTARIO (ACSEO) WAS INCORPORATED ON MARCH 5, 2008, AS A SUBSIDIARY THAT IS A LIMITED LIABILITY CORPORATION (LLC), A DISREGARDED ENTITY FOR FEDERAL INCOME TAX PURPOSES. ACSEO WAS ESTABLISHED TO PURCHASE A RESIDENTIAL PROPERTY LOCATED ADJACENT TO THE COLLEGE'S CHICAGO, ILLINOIS HEADQUARTERS BUILDING. MANAGEMENT OF ACSEO AFFAIRS IS VESTED IN THE COLLEGE. THE RESIDENTIAL PROPERTY WAS SOLD IN FISCAL 2022, AND THEN THE ENTITY WAS TERMINATED EFFECTIVE JULY 8, 2022. | ExplanationTxt |