LARGE UROLOGY GROUP PRACTICE ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LARGE UROLOGY GROUP PRACTICE ASSOCIATION (EIN 26-2943240)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-07
- IRS object ID
- 202442819349301049
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-07T13:03:05-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2021 SPRING ROAD SUITE 200 | AddressLine1Txt |
| City | OAK BROOK | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60523 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 262943240 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LARGE UROLOGY GROUP PRACTICE ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LARG | BusinessNameControlTxt |
| Phone | 3127947790 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 875 NORTH MICHIGAN AVENUE 3100 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVE M CARPENTER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3127947790 | PhoneNum |
| Signature | 2024-10-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES R THOMAS | PreparerPersonNm |
| PTIN | P00095586 | PTIN |
| Phone | 6305738600 | PhoneNum |
| Preparation | 2024-10-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | EVAN R GOLDFISCHER MD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 875 NORTH MICHIGAN AVENUE 3100 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,419,680 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.LUGPA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE UROLOGICAL SURGEONS PRACTICING WITHIN THE CONTEXT OF LARGE GROUP PRACTICES THE MEANS TO ACCESS RESOURCES, TECHNOLOGY AND MANAGEMENT TOOLS THAT WILL ENABLE THEM TO PROVIDE ALL SERVICES NEEDED TO CARE FOR THE PATIENTS WITH ACUTE AND CHRONIC ILLNESSES OF THE GENITOURINARY SYSTEM IN AN EFFICIENT, COST EFFECTIVE AND CLINICALLY SUPERIOR MANNER, WHILE USING DATA COLLECTION TO CREATE PARAMETERS THAT DEMONSTRATES QUALITY AND VALUE TO PATIENTS, VENDORS, THIRD PARTY PAYORS AND REGULATORY AGENCIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 86 | TotalVolunteersCnt |
| Total Gross UBI | $82,500 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,161,592 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,086,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,094,044 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,135,408 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$1,380 | PYInvestmentIncomeAmt |
| CY Investment Income | $147,988 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,024 | PYOtherRevenueAmt |
| CY Other Revenue | $8,929 | CYOtherRevenueAmt |
| PY Total Revenue | $5,261,280 | PYTotalRevenueAmt |
| CY Total Revenue | $6,378,325 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,395 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,113,018 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,349,123 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,076,510 | PYOtherExpensesAmt |
| CY Other Expenses | $4,276,100 | CYOtherExpensesAmt |
| PY Total Expenses | $5,190,528 | PYTotalExpensesAmt |
| CY Total Expenses | $5,626,618 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $70,752 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $751,707 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,398,805 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,505,379 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $779,414 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $813,640 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,619,391 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,691,739 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE UROLOGICAL SURGEONS PRACTICING WITHIN THE CONTEXT OF LARGE GROUP PRACTICES THE MEANS TO ACCESS RESOURCES, TECHNOLOGY AND MANAGEMENT TOOLS THAT WILL ENABLE THEM TO PROVIDE ALL SERVICES NEEDED TO CARE FOR THE PATIENTS WITH ACUTE AND CHRONIC ILLNESSES OF THE GENITOURINARY SYSTEM IN AN EFFICIENT, COST EFFECTIVE AND CLINICALLY SUPERIOR MANNER, WHILE USING DATA COLLECTION TO CREATE PARAMETERS THAT DEMONSTRATES QUALITY AND VALUE TO PATIENTS, VENDORS, THIRD PARTY PAYORS AND REGULATORY AGENCIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,960,420 | ExpenseAmt |
| Desc | ANNUAL MEETING PROVIDES A FORUM FOR DISCUSSION OF OPERATIONS, PROMOTION OF QUALITY CLINICAL OUTCOMES, AND DEVELOPMENT OF NEW BUSINESS OPPORTUNITIES, AS WELL AS ENHANCED COMMUNICATION BETWEEN LARGE GROUPS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,782,224 | ExpenseAmt |
| Desc | ADVOCATE FOR THE INTERESTS OF UROLOGICAL MEDICAL PRACTICES IN LEGISLATIVE AND REGULATORY ARENAS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,742,644 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | 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 | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 64 | IRPDocumentCnt |
| IRP Document W2 G | 64 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3127947790 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 875 NORTH MICHIGAN AVENUE 3100 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| EVAN ROBERT GOLDFISCHER MD | |||||||
| MBA, CPI, PRESIDENT | 15.00 | Yes (X) | Yes (X) | $50,000 | $0 | $0 | |
| SCOTT B SELLINGER MD FACS | |||||||
| PRESIDENT ELECT | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAVE M CARPENTER | |||||||
| TREASURER | 10.00 | Yes (X) | Yes (X) | $30,000 | $0 | $0 | |
| JEFFREY MICHAEL SPIER MD | |||||||
| SECRETARY | 13.00 | Yes (X) | Yes (X) | $40,000 | $0 | $0 | |
| JONATHAN HENDERSON MD | |||||||
| PAST PRESIDENT | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAVID ELLIS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| E SCOT DAVIS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BEN LOWENTRITT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JASON HAFRON MD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TIM RICHHARDSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARA HOLTON MD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID MORRIS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KIRSTEN ANDERSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CELESTE G KIRSCHNER CAE | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | Yes (X) | $285,209 | $0 | $40,658 | ||
| RACHEL RUSCH | |||||||
| MANAGER, INDUSTRY RELATION | 40.00 | $127,226 | $0 | $10,088 | Yes (X) | ||
| KATHERINE M STACK | |||||||
| MANAGER, MEMBER SERVICES | 40.00 | $111,893 | $0 | $15,647 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $644,328 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $66,393 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | 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 |
|---|---|---|---|---|---|
| DISNEY DESTINATIONS LLC | |||||
| 1500 EPCOT RESORTS BLVD | LAKE BUENA VISTA | FL | 32830 | HOTELS | $813,616 |
| THE MCMANUS GROUP | |||||
| 610 10TH ST NW | WASHINGTON | DC | 20001 | LOBBYING/PUBLIC RELATIONS | $360,489 |
| FOLEY HOAG | |||||
| 155 SEAPORT BOULEVARD | BOSTON | MA | 02210 | LOBBYING/GOV RELATIONS | $312,525 |
| INTRINSIQ SPECIALTY SOLUTIONS INC | |||||
| 5025 PLANO PARKWAY | CARROLLTON | TX | 75010 | CONSULTING | $279,850 |
| MARRIOTT INTERNATIONAL | |||||
| 540 MICHIGAN AVENUE | CHICAGO | IL | 60611 | HOTELS | $242,732 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,086,000 | MembershipDuesAmt |
| Total Contributions | $1,086,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEETING INCOME | 611430 | $5,133,714 | $5,051,214 | $82,500 |
| EDUCATION | 611430 | $1,694 | $1,694 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,135,408 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,557 | TotalRevenueColumnAmt |
| Exclusion | $146,557 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $42,786 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $41,355 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,431 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,431 | TotalRevenueColumnAmt |
| Exclusion | $1,431 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER MISC INCOME | 900099 | $5,657 | $5,657 |
| JOB POSTINGS | 900099 | $3,272 | $3,272 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,929 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,378,325 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,061,837 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $82,500 | UnrelatedBusinessRevenueAmt |
| Exclusion | $147,988 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,395 | TotalAmt |
| Program Services | $1,395 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $430,828 | TotalAmt |
| Program Services | $155,414 | ProgramServicesAmt |
| Management And General | $275,414 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $745,229 | TotalAmt |
| Program Services | $562,946 | ProgramServicesAmt |
| Management And General | $182,283 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,139 | TotalAmt |
| Program Services | $73,983 | ProgramServicesAmt |
| Management And General | $27,156 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,927 | TotalAmt |
| Program Services | $49,249 | ProgramServicesAmt |
| Management And General | $22,678 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,375 | TotalAmt |
| Program Services | $272,375 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,729 | TotalAmt |
| Program Services | $53,400 | ProgramServicesAmt |
| Management And General | $15,329 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $282,000 | TotalAmt |
| Program Services | $282,000 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,682 | TotalAmt |
| Management And General | $24,682 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $761,673 | TotalAmt |
| Program Services | $716,203 | ProgramServicesAmt |
| Management And General | $45,470 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,710 | TotalAmt |
| Program Services | $50,979 | ProgramServicesAmt |
| Management And General | $22,731 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,350 | TotalAmt |
| Program Services | $7,800 | ProgramServicesAmt |
| Management And General | $32,550 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,489 | TotalAmt |
| Management And General | $115,489 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $685,042 | TotalAmt |
| Program Services | $681,493 | ProgramServicesAmt |
| Management And General | $3,549 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,627,941 | TotalAmt |
| Program Services | $1,627,745 | ProgramServicesAmt |
| Management And General | $196 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,102 | TotalAmt |
| Program Services | $13,624 | ProgramServicesAmt |
| Management And General | $25,478 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PUBLIC RELATIONS | $185,935 | $185,935 | |
| SERVICE FEES | $49,335 | $49,335 | |
| DONATIONS AND CONTRIBUT | $26,000 | $26,000 | |
| PAYROLL ADMIN EXPENSES | $9,553 | $9,553 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,184 | TotalAmt |
| Program Services | $8,103 | ProgramServicesAmt |
| Management And General | $6,081 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,626,618 | TotalAmt |
| Program Services | $4,742,644 | ProgramServicesAmt |
| Management And General | $883,974 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,686,383 | BOYAmt |
| EOY | $2,231,381 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,311,958 | BOYAmt |
| EOY | $1,299,639 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,000 | BOYAmt |
| EOY | $333,419 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $472,940 | BOYAmt |
| EOY | $315,522 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,827,843 | BOYAmt |
| EOY | $4,284,109 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,681 | BOYAmt |
| EOY | $41,309 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,398,805 | BOYAmt |
| EOY | $8,505,379 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $401,814 | BOYAmt |
| EOY | $93,253 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $368,425 | BOYAmt |
| EOY | $696,225 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,175 | BOYAmt |
| EOY | $24,162 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $779,414 | BOYAmt |
| EOY | $813,640 | 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 | $6,619,391 | BOYAmt |
| EOY | $7,691,739 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,619,391 | BOYAmt |
| EOY | $7,691,739 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,398,805 | BOYAmt |
| EOY | $8,505,379 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $751,707 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $320,641 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $1,086,000 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $282,000 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $282,000 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $510,420 | AggregateReportedDuesNtcAmt |
| Taxable | -$228,420 | TaxableAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $24,162 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $24,162 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,674,284 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $320,641 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $320,641 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,353,643 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $24,682 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $24,682 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,378,325 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,601,936 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,601,936 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $24,682 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $24,682 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,626,618 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION HAS ADOPTED THE REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ASSOCIATION DETERMINED THAT IT IS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CELESTE G KIRSCHNER CAE | PersonNm |
| Title | CHIEF EXECUTIVE OFFICER | TitleTxt |
| Base Compensation Filing Org | $260,209 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $25,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $15,038 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $25,620 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $325,867 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | MANAGEMENT SERVICES ARE PERFORMED BY ORBA CLOUD CFO SERVICES WHICH INCLUDE FINANCIAL MANAGEMENT, OTHER SERVICES AND GENERAL SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS TWO CLASSES OF MEMBERSHIP, ACTIVE AND AFFILIATE. ONLY ACTIVE MEMBERS HAVE VOTING RIGHTS (BASED UPON THE SIZE OF THE GROUP PRACTICE). |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER GROUP THAT IS ELIGIBLE TO VOTE (ACTIVE MEMBERS) VOTES FOR BOARD OFFICERS VIA AN ONLINE ELECTION PLATFORM. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN ELECTRONIC COPY OF THE FORM IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD FOR REVIEW. QUESTIONS AND COMMENTS ON THE FORM FROM THE TREASURER AND BOARD MEMBERS ARE DIRECTED TO THE CEO FOR RESOLUTION. AFTER ALL DISCUSSION POINTS ARE RESOLVED, THE FORMS ARE FINALIZED AND PROVIDED TO THE TREASURER FOR FINAL REVIEW AND SIGNATURE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CEO ANALYZES AMOUNTS DUE FROM OR TO ANY OFFICER, DIRECTOR, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS TO ANALYZE AMOUNTS PAID TO OR RECEIVED FROM SUCH PERSON. THE ASSOCIATION'S CEO ALSO SUBMITS A QUESTIONNAIRE ANNUALLY TO SUCH PERSON WITH THE QUESTIONS DESIGNED TO DETECT ANY VIOLATION OF THE CONFLICT OF INTEREST POLICY. THE DECLARED CONFLICTS ARE INCLUDED IN EVERY BOARD OF DIRECTOR'S AGENDA. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS CONSIDERS COMPENSATION PAID BY OTHER ORGANIZATIONS FOR COMPARABLE POSITIONS IN DETERMINING THE COMPENSATION OFFERED. THE CEO'S EMPLOYMENT CONTRACT IS SUBJECT TO BOARD APPROVAL AND ALL MEMBERS OF THE BOARD ARE INDEPENDENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE AT ANNUAL MEETINGS OR UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 368,389. MANAGEMENT AND GENERAL EXPENSES 43,062. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 411,451. GOVERNMENT RELATIONS: PROGRAM SERVICE EXPENSES 318,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 318,000. IT SUPPORT: PROGRAM SERVICE EXPENSES 20,603. MANAGEMENT AND GENERAL EXPENSES 2,408. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,011. HEALTH POLICY SERVICES: PROGRAM SERVICE EXPENSES 9,211. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,211. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUGPA HEALTHCARE CONSULT SVC INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 875 N MICHIGAN AVE STE 3100 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 813191881 | EIN |
| Primary Activities | HEALTHCARE | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUGPA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| 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 | 0 | 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 | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |