STRATEGY STUDIO / PUBLIC DATA EXPLORER

WORLD GASTROENTEROLOGY ORGANISATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
WORLD GASTROENTEROLOGY ORGANISATION (EIN 38-2887598)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202413209349318886
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

FieldValueIRS element (for citing)
Return2024-11-15T14:59:14-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390919055PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RITZ HOLMAN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1330 E KILBOURN AVE SUITE 550AddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP53202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN382887598EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WORLD GASTROENTEROLOGY ORGANISATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWORLBusinessNameControlTxt
Phone4149189798PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1555 E WELLS STREET 1100AddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP53202ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPROFESSOR KAICHUN WUPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4149189798PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKATY L SOMMERPreparerPersonNm
PTINP00273273PTIN
Phone4142711451PhoneNum
Preparation2024-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPROFESSOR KAICHUN WUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1555 E WELLS STREET 1100AddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP53202ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,817,352GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.WORLDGASTROENTEROLOGY.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1958FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTO PROMOTE, TO THE GENERAL PUBLIC AND HEALTHCARE PROFESSIONAL ALIKE, AN AWARENESS OF THE WORLDWIDE PREVALENCE AND OPTIMAL CARE OF GASTROINTESTINAL AND LIVER DISORDERS, AND TO IMPROVE CARE OF THESE DISORDERS, THROUGH THE PROVISION OF HIGH QUALITY, ACCESSIBLE EDUCATION, TRAINING AND ADVOCACY.ActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers23TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$219,497PYContributionsGrantsAmt
CY Contributions Grants$63,428CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$202,429CYProgramServiceRevenueAmt
PY Investment Income$98,090PYInvestmentIncomeAmt
CY Investment Income$506,435CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$5,426CYOtherRevenueAmt
PY Total Revenue$317,587PYTotalRevenueAmt
CY Total Revenue$777,718CYTotalRevenueAmt
PY Grants And Similar Paid$126,998PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$116,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$894,787PYOtherExpensesAmt
CY Other Expenses$886,144CYOtherExpensesAmt
PY Total Expenses$1,021,785PYTotalExpensesAmt
CY Total Expenses$1,002,144CYTotalExpensesAmt
PY Revenues Less Expenses-$704,198PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$224,426CYRevenuesLessExpensesAmt
Total Assets BOY$4,772,899TotalAssetsBOYAmt
Total Assets EOY$4,617,715TotalAssetsEOYAmt
Total Liabilities BOY$111,753TotalLiabilitiesBOYAmt
Total Liabilities EOY$30,761TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,661,146NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,586,954NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROMOTE, TO THE GENERAL PUBLIC AND HEALTHCARE PROFESSIONAL ALIKE, AN AWARENESS OF THE WORLDWIDE PREVALENCE AND OPTIMAL CARE OF GASTROINTESTINAL AND LIVER DISORDERS, THROUGH THE PROVISION OF HIGH QUALITY, ACCESSIBLE AND INDEPENDENT EDUCATION AND TRAINING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$202,023ExpenseAmt
Grant$112,000GrantAmt
DescTRAINING CENTERS - TO ESTABLISH AND NURTURE CORE TRAINING CENTERS FOR PRIMARY AND ADVANCED GASTROENTEROLOGY (GI) TRAINING IN LOCATIONS OF NEED, THEREBY, IMPROVING THE STANDARD OF TRAINING AT THE GRASS ROOTS LEVEL WHILE ENSURING A FOCUS ON REGIONALLY-RELEVANT DISEASES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$64,295ExpenseAmt
DescWGO GLOBAL GUIDELINES - THE WGO GUIDELINES LIBRARY CONTAINS PRACTICE GUIDELINES WRITTEN FROM A VIEWPOINT OF GLOBAL APPLICABILITY. WGO GUIDELINES GO THROUGH A RIGOROUS PROCESS OF AUTHORING, EDITING, AND PEER REVIEW AND ARE AS EVIDENCE BASED AS POSSIBLE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$122,179ExpenseAmt
DescTHE TRAIN THE TRAINERS - THE TRAIN THE TRAINERS IS A HIGHLY SUCCESSFUL PROGRAM DESIGNED TO DISSEMINATE TEACHING SKILLS TO THOSE GASTROENTEROLOGISTS WHO HOLD TRAINING POSITIONS IN THEIR OWN COUNTRIES. DELEGATES ARE EQUIPPED WITH BOTH SKILLS AND TOOLS WHICH THEY CAN THEN IMPLEMENT ON THEIR HOME GROUND. NOT ONLY HAS THIS WORKSHOP BEEN ENTHUSIASTICALLY RECEIVED BY ALL WGO MEMBER SOCIETIES AROUND THE WORLD, IT CONTINUES TO PROVIDE AN EXCELLENT FORUM FOR THE EXCHANGE OF IDEAS AND THE ESTABLISHMENT OF CONTACTS BETWEEN VARIOUS COUNTRIES, IN AN ENVIRONMENT WHICH IS CONDUCIVE TO LEARNING AND INTERACTION.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$417,064ExpenseAmt
Grant$4,000GrantAmt
DescWGO'S OTHER PRIMARY PROGRAMS ARE THE DIGESTIVE DISEASE WEEK, SMALLER MEETINGS & EVENTS, AND CONTENT PRODUCTION FOR WGO PUBLICATIONS AND THE WGO WEBSITE.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$417,064TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$4,000TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$805,561TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (1)MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryGMForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EXECUTIVE DIRECTOR INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4142766445PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1555 E WELLS ST STE 1100AddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP53202ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GUILHERME MACEDO MD
PRESIDENT10.00Yes (X)Yes (X)$0$0$0
GEOFFREY METZ MD
PRESIDENT-ELECT10.00Yes (X)Yes (X)$0$0$0
CAROLINA OLANO MD
SECRETARY-GENERAL10.00Yes (X)Yes (X)$0$0$0
NAIMA AMRANI MD
PAST PRESIDENT10.00Yes (X)Yes (X)$0$0$0
MARK TOPAZIAN MD
TREASURER10.00Yes (X)Yes (X)$0$0$0
KAICHUN WU MD
AT LARGE MEMBER1.00Yes (X)$0$0$0
JOOST P H DRENTH PHD
CHAIR1.00Yes (X)$0$0$0
DAN LUCIAN DUMITRASCU MD PHD
CHAIR1.00Yes (X)$0$0$0
KELLY W BURAK MD
CHAIR1.00Yes (X)$0$0$0
NANCY REAU MD
CHAIR1.00Yes (X)$0$0$0
LUIS CARLOS SABBAGH SANVICENTE MD
CHAIR1.00Yes (X)$0$0$0
VIVEK KAUL MD
DIRECTOR INT CH1.00Yes (X)$0$0$0
GOVIND MAKHARIA MD
CHAIR1.00Yes (X)$0$0$0
ALEJANDRO PISCOYA MD
CHAIR1.00Yes (X)$0$0$0
AASMA SHAUKAT MD
CHAIR - YM CMTEE1.00Yes (X)$0$0$0
VAROCHA MAHACHAI MD
PROMOTION OF EDUCATION IN1.00Yes (X)$0$0$0
ABDO ABDELMOUNEM MD
MEMBER1.00Yes (X)$0$0$0
HELENA CORTEZ-PINTO MD
MEMBER1.00Yes (X)$0$0$0
ARNOLDO RIQUELME PEREZ MD
MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EXECUTIVE DIRECTOR INCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1555 E WELLS ST 1100AddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP53202ZIPCd
FieldValueIRS element (for citing)
ServicesMANAGEMENT & CONGRESS PLANNINGServicesDesc
Compensation$592,250CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$63,428AllOtherContributionsAmt
Noncash Contributions$705NoncashContributionsAmt
Total Contributions$63,428TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES541900$127,557$127,557
CONGRESS REVENUE611710$74,872$74,872
FieldValueIRS element (for citing)
Total Program Service Revenue$202,429TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$121,921TotalRevenueColumnAmt
Exclusion$121,921ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,424,148SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,039,634SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$384,514SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$384,514TotalRevenueColumnAmt
Exclusion$384,514ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$5,426TotalRevenueColumnAmt
Related Or Exempt Func Income$5,426RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,426OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$777,718TotalRevenueColumnAmt
Related Or Exempt Func Income$207,855RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$506,435ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$116,000TotalAmt
Program Services$116,000ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$592,250TotalAmt
Program Services$457,000ProgramServicesAmt
Management And General$135,250ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,488TotalAmt
Management And General$6,488ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,000TotalAmt
Management And General$8,000ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$26,117TotalAmt
Management And General$26,117ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$7,520TotalAmt
Program Services$5,720ProgramServicesAmt
Management And General$1,800ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$120,403TotalAmt
Program Services$120,403ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$32,149TotalAmt
Program Services$32,149ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,972TotalAmt
Program Services$8,972ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,318TotalAmt
Management And General$6,318ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DIVISIONS/OUTREACH$33,169$33,169
PROMOTION/PUBLICATIONS$27,928$27,928
OTHER EXPENSES$16,830$4,220$12,610

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,002,144TotalAmt
Program Services$805,561ProgramServicesAmt
Management And General$196,583ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$228,150BOYAmt
EOY$237,175EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$51,820EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$38,692BOYAmt
EOY$8,457EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,817BOYAmt
EOY$15,443EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$4,486,975BOYAmt
EOY$4,297,527EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$16,265BOYAmt
EOY$7,293EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,772,899BOYAmt
EOY$4,617,715EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$111,753BOYAmt
EOY$28,571EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$2,190EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$111,753BOYAmt
EOY$30,761EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,967,486BOYAmt
EOY$3,786,525EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$693,660BOYAmt
EOY$800,429EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,661,146BOYAmt
EOY$4,586,954EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,772,899BOYAmt
EOY$4,617,715EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$224,426ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$150,234NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$176,751CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$855,642CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$208,753CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$219,497CurrentTaxYearMinus1YearAmt
Current Tax Year$190,985CurrentTaxYearAmt
Total$1,651,628TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$314,827CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$124,192CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$100,000CurrentTaxYearMinus2YearsAmt
Current Tax Year$74,782CurrentTaxYearAmt
Total$613,801TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$491,578CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$979,834CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$308,753CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$219,497CurrentTaxYearMinus1YearAmt
Current Tax Year$265,767CurrentTaxYearAmt
Total$2,265,429TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$645,551CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$19,975CurrentTaxYearMinus1YearAmt
Current Tax Year$31,820CurrentTaxYearAmt
Total$697,346TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$645,551CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$19,975CurrentTaxYearMinus1YearAmt
Current Tax Year$31,820CurrentTaxYearAmt
Total$697,346TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,568,083PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$107,285CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$144,932CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$109,217CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$98,090CurrentTaxYearMinus1YearAmt
Current Tax Year$121,921CurrentTaxYearAmt
Total$581,445TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$107,285CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$144,932CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$109,217CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$98,090CurrentTaxYearMinus1YearAmt
Current Tax Year$121,921CurrentTaxYearAmt
Total$581,445TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$50CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$49,542CurrentTaxYearMinus2YearsAmt
Current Tax Year$5,426CurrentTaxYearAmt
Total$55,018TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$598,913CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,124,766CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$467,512CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$317,587CurrentTaxYearMinus1YearAmt
Current Tax Year$393,114CurrentTaxYearAmt
Total$2,901,892TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.54040PublicSupportCY509Pct
Public Support PY5090.72000PublicSupportPY509Pct
Investment Income CY0.20040InvestmentIncomeCYPct
Investment Income PY0.12560InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationGAIN/LOSS ON FOREIGN EXHANGE - OTHER REVENUE - 2019 AMOUNT: $ 50. 2021 AMOUNT: $ 49,542. 2023 AMOUNT: $ 5,426.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$693,660BeginningYearBalanceAmt
Investment Earnings Or Losses$106,769InvestmentEarningsOrLossesAmt
End Year Balance$800,429EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$816,184BeginningYearBalanceAmt
Investment Earnings Or Losses-$122,524InvestmentEarningsOrLossesAmt
End Year Balance$693,660EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$748,691BeginningYearBalanceAmt
Contributions$67,493ContributionsAmt
End Year Balance$816,184EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$748,691ContributionsAmt
End Year Balance$748,691EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$901,835TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$150,234NetUnrealizedGainsInvstAmt
Revenue Not Reported$150,234RevenueNotReportedAmt
Revenue Subtotal$751,601RevenueSubtotalAmt
Investment Expenses Not Incld$26,117InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$26,117RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$777,718TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$976,027TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$976,027ExpensesSubtotalAmt
Investment Expenses Not Incld2$26,117InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$26,117ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,002,144TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:UP TO 5% PER YEAR FROM THE PRINCIPAL AND ANY ACCUMULATED INVESTMENT EARNINGS ARE ALLOWED TO BE DISTRIBUTED IN THE FORM OF GRANTS AND SCHOLARSHIPS.
PART X, LINE 2:THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. MANAGEMENT HAS REVIEWED ALL TAX POSITIONS RECOGNIZED IN PREVIOUSLY FILED TAX RETURNS AND THOSE EXPECTED TO BE TAKEN IN FUTURE TAX RETURNS. AS OF DECEMBER 31, 2023, THE ORGANIZATION HAD NO AMOUNTS RELATED TO UNRECOGNIZED INCOME TAX BENEFITS AND NO AMOUNTS RELATED TO ACCRUED INTEREST AND PENALTIES. THE ORGANIZATION DOES NOT ANTICIPATE ANY SIGNIFICANT CHANGES TO UNRECOGNIZED INCOME TAX BENEFITS OVER THE NEXT YEAR.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
MIDDLE EAST & NORTH AFRICA00PROGRAM SERVICESEDUCATIONAL & TRAINING CENTER FUNDING$20,000
SOUTH AMERICA00PROGRAM SERVICESEDUCATIONAL & TRAINING CENTER FUNDING$46,000
SUB-SAHARAN AFRICA00PROGRAM SERVICESEDUCATIONAL & TRAINING CENTER FUNDING$20,000
EUROPE00PROGRAM SERVICESEDUCATIONAL & TRAINING CENTER FUNDING$10,000
SOUTH ASIA00PROGRAM SERVICESEDUCATIONAL & TRAINING CENTER FUNDING$10,000
EAST ASIA AND THE PACIFIC00PROGRAM SERVICESEDUCATIONAL & TRAINING CENTER FUNDING$10,000
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$116,000SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$116,000TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (8 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDesc
SOUTH AMERICATRAINING CENTER ASSISTANCE$10,000WIRE TRANSFER$0FMV
EUROPETRAINING CENTER ASSISTANCE$10,000WIRE TRANSFER$0FMV
MIDDLE EAST & NORTH AFRICATRAINING CENTER ASSISTANCE$10,000WIRE TRANSFER$0FMV
SUB-SAHARAN AFRICATRAINING CENTER ASSISTANCE$10,000WIRE TRANSFER$0FMV
MIDDLE EAST & NORTH AFRICATRAINING CENTER ASSISTANCE$10,000WIRE TRANSFER$0FMV
SOUTH AMERICATRAINING CENTER ASSISTANCE$10,000WIRE TRANSFER$0FMV
SOUTH ASIATRAINING CENTER ASSISTANCE$10,000WIRE TRANSFER$0FMV
SOUTH AMERICATRAINING CENTER ASSISTANCE$10,000WIRE TRANSFER$0FMV
FieldValueIRS element (for citing)
Total Other Org8TotalOtherOrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)

Type Of AssistanceTypeOfAssistanceTxtRegionRegionTxtRecipientRecipientCntCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxtValuation Method UsedValuationMethodUsedDesc
TRAINING CENTERSOUTH AMERICA3$16,000WIRE TRANSFERFMV
TRAINING CENTERSUB-SAHARAN AFRICA1$10,000WIRE TRANSFERFMV
TRAINING CENTEREAST ASIA AND THE PACIFIC1$10,000WIRE TRANSFERFMV
FieldValueIRS element (for citing)
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationA NUMBER OF THE ORGANIZATION'S PROGRAMS ARE INTERNATIONAL. ANY ASSISTANCE PROVIDED TO ENTITIES ARE CLOSELY MONITORED AS THE ORGANIZATION IS AFFILIATED WITH THESE ENTITIES OR INDIVDUALS THROUGH SAID PROGRAMS. BEFORE ANY FUNDING IS PROVIDED FOR INTERNATIONAL PROGRAMS, A FULL APPLICATION IS FILLED OUT AND APPROVED BY A BOARD PROGRAM CHAIR.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3LINE 3 EXPLANATION - THE ORGANIZATION IS MANAGED BY EXECUTIVE DIRECTOR INCORPORATED, A FOR-PROFIT MANAGEMENT COMPANY.
FORM 990, PART VI, SECTION A, LINE 6LINE 6 EXPLANATION - THE FOLLOWING MAY BE MEMBERS OF WGO: NATIONAL GASTROENTEROLOGY SOCIETIES, SPECIALIZED SECTIONS IN GASTROENTEROLOGY OR GROUPS OF GASTROENTEROLOGISTS IN THOSE COUNTRIES IN WHICH THERE IS NO GASTROENTEROLOGY SOCIETY.
FORM 990, PART VI, SECTION A, LINE 7ALINE 7A EXPLANATION - THERE SHALL BE ONLY ONE VOTE FOR EACH NATIONAL SOCIETY. IN THOSE COUNTRIES WHICH HAVE TWO OR MORE SOCIETIES THERE SHALL BE TWO DELEGATES FOR EACH SOCIETY BUT THERE SHALL ONLY BE ONE VOTE FOR EACH COUNTRY. THE OFFICERS OF WGO SHALL BE APPROVED AT THE GENERAL ASSEMBLY HELD DURING THE CURRENT WORLD CONGRESS AND SHALL HOLD OFFICE UNTIL THE TERMINATION OF THE GENERAL ASSEMBLY AT THE SUCCEEDING WORLD CONGRESS.
FORM 990, PART VI, SECTION A, LINE 7BLINE 7B EXPLANATION - MEMBERS WILL APPROVE NOMINATIONS FOR MEMBERSHIP TO THE GOVERNING COUNCIL AND COMMITTEES AND APPROVE THE VENUE FOR THE NEXT WORLD CONGRESS BY A SECRET BALLOT.
FORM 990, PART VI, SECTION B, LINE 11BLINE 11B EXPLANATION - A COPY OF THE DRAFT 990 IS MADE AVAILABLE TO THE GOVERNING BODY BEFORE THE RETURN IS FILED. AFTER REVIEW, ANY SUBSEQUENT FEEDBACK PROVIDED BY THE GOVERNING BODY IS INCLUDED IN THE FINAL RETURN.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION'S POLICY COVERS ALL OFFICERS AND DIRECTORS ON THE BOARD. THE DETERMINATION OF WHETHER A CONFLICT EXIST CAN BE MADE EITHER AT THE BOARD OR MANAGEMENT LEVEL. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS SCIENTIFIC AND EDUCATIONAL PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED BY THE EXECUTIVE COMMITTEE. DURING THE COURSE OF THESE REVIEWS IF IT IS DETERMINED A POTENTIAL CONFLICT EXISTS, THE BOARD DECIDES TO TAKE NECESSARY RESTRICTIONS.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION IS MANAGED BY EXECUTIVE DIRECTOR INCORPORATED, A FOR-PROFIT MANAGEMENT COMPANY.THE ORGANIZATION HAS NO OFFICIAL EMPLOYEES BECAUSE ALL STAFF ASSIGNED TO THE ORGANIZATION ARE EMPLOYEES OF THE MANAGEMENT COMPANY. THE ORGANIZATION DOES NOT COMPENSATE DIRECTORS, OTHER TOP OFFICIALS, NOR HAS ANYBODY THAT FITS THE DEFINITION OF A KEY EMPLOYEE. THE MANAGEMENT CONTRACT INCLUDES PROVIDING OFFICE FACILITIES, MANAGEMENT, RECORD-KEEPING, ACCOUNTING, STORAGE, OTHER SIGNIFICANT SERVICES, AND RELATED OVERHEAD COSTS. THE ORGANIZATION'S MANAGEMENT FEE IS COMPARED TO DATA FROM THE BENCHMARKING SERIES PUBLICATION-OPERATING RATIO REPORT PROVIDED BY ASAE & THE CENTER INDUSTRY RESEARCH AND IS APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS. THIS DATA OUTLINES PERCENTAGES OF AN ORGANIZATION'S BUDGET SPENT ON EXPENSE LINE ITEMS INCLUDED IN THE ORGANIZATION'S MANAGEMENT FEE.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS ARE EITHER AVAILABLE ON THE ORGANIZATION'S WEBSITE OR UPON REQUEST.