STRATEGY STUDIO / PUBLIC DATA EXPLORER

AMERICAN COLLEGE OF SURGEONS PROFESSIONAL ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
AMERICAN COLLEGE OF SURGEONS PROFESSIONAL ASSOCIATION (EIN 30-0079883)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-03-15
IRS object ID
202320749349300117
Schema version
2021v4.2
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)
Return2023-03-15T09:25:59-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN366055558PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GRANT THORNTON LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1171 N CLARK STREET STE 200AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN300079883EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COLLEGE OF SURGEONS PROFESSIONABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3122025000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1633 N SAINT CLAIR STREETAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGAY L VINCENTPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone3122025000PhoneNum
Signature2023-03-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstGAYPersonFirstNm
Person LastVINCENTPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRIDGET ROCHEPreparerPersonNm
PTINP00666837PTIN
Phone3128562000PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGAY L VINCENTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1633 N SAINT CLAIR STREETAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$21,670,888GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.FACS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionEDUCATIONAL AND PROFESSIONAL ASSOCIATION IN THE FIELD OF SURGERY.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent23VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers24TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$21,360,768PYProgramServiceRevenueAmt
CY Program Service Revenue$21,670,888CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$21,360,768PYTotalRevenueAmt
CY Total Revenue$21,670,888CYTotalRevenueAmt
PY Grants And Similar Paid$16,900,214PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$18,087,713CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$606,356PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$618,739CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,854,198PYOtherExpensesAmt
CY Other Expenses$2,964,436CYOtherExpensesAmt
PY Total Expenses$21,360,768PYTotalExpensesAmt
CY Total Expenses$21,670,888CYTotalExpensesAmt
PY Revenues Less Expenses$0PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$0CYRevenuesLessExpensesAmt
Total Assets BOY$12,109,726TotalAssetsBOYAmt
Total Assets EOY$12,847,056TotalAssetsEOYAmt
Total Liabilities BOY$12,109,726TotalLiabilitiesBOYAmt
Total Liabilities EOY$12,847,056TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$0NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$0NetAssetsOrFundBalancesEOYAmt
MissionTHE PURPOSES OF THE AMERICAN COLLEGE OF SURGEONS PROFESSIONAL ASSOCIATION (ACSPA) ARE EDUCATIONAL AND PROFESSIONAL ASSOCIATION IN THE FIELD OF SURGERY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescMEMBER SERVICES - THROUGH MEMBER SERVICES, ACSPA WILL REMAIN A PROFESSIONAL ASSOCIATION FOR ALL SURGEONS BY CONDUCTING A VARIETY OF ACTIVITIES INTENDED TO FURTHER THE INTERESTS OF SURGEONS AND THE FIELD OF SURGERY IN GENERAL. THE DEPARTMENT REVIEWS AND EVALUATES ALL THE APPLICATIONS FOR FELLOWSHIP BASED ON DEFINED REQUIREMENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescADVOCACY AND HEALTH POLICY - THE DIVISION'S PRIMARY ACTIVITY IS TO MONITOR AND REPORT THE LATEST LEGISLATIVE AND REGULATORY DEVELOPMENTS TO MEMBERS. THE DIVISION ALSO PARTICIPATES IN AND SUPPORTS LOBBYING EFFORTS THAT ADDRESS ISSUES OF CONCERN TO SURGEONS AND SURGICAL PATIENTS.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
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 Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
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 EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
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 Members24GoverningBodyVotingMembersCnt
Independent Voting Member23IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
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 CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGAY L VINCENT CFOPersonNm
Phone3122025000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1633 N SAINT CLAIR STREETAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
DAVID B HOYT
EXECUTIVE DIRECTOR (THRU 12/21)1.0039.00Yes (X)$0$1,260,448$324,571
PATRICIA L TURNER
EXECUTIVE DIR. (AS OF 1/22)1.0039.00Yes (X)$0$752,087$177,496
GAY L VINCENT
CFO1.0039.00Yes (X)$0$609,849-$165,278
TIMOTHY J EBERLEIN
DIRECTOR1.0039.00$0$150,000$0Yes (X)
KATHERINE H OEHMEN
MANAGER, ACSPA SURGEONS PAC40.000.00$134,598$0$13,116Yes (X)
TYLER G HUGHES
SECRETARY1.0039.00Yes (X)$0$100,000$0
JAMES W FLESHMAN JR
DIRECTOR (AS OF 10/21)1.001.00$0$420$0Yes (X)
JULIE ANN FREISCHLAG
ACS PRESIDENT (AS OF 10/21)1.002.00Yes (X)$0$0$0Yes (X)
J WAYNE MEREDITH
ACS PRESIDENT (THRU 10/21)1.002.00Yes (X)$0$0$0Yes (X)
QUAN-YANG DUH
FIRST VP (AS OF 10/21)1.001.00Yes (X)$0$0$0
H RANDOLPH BAILEY
FIRST VP (THRU 10/21)1.001.00Yes (X)$0$0$0
RICHARD A LYNN
SECOND VP (AS OF 10/21)1.001.00Yes (X)$0$0$0
LISA ANN NEWMAN
SECOND VP (THRU 10/21)1.001.00Yes (X)$0$0$0
DON K NAKAYAMA
TREASURER1.002.00Yes (X)$0$0$0
LINDA G PHILLIPS
VICE CHAIR (AS OF 10/21)1.001.00Yes (X)$0$0$0Yes (X)
ANTON N SIDAWY
CHAIR (AS OF 10/21)1.001.00Yes (X)$0$0$0Yes (X)
STEVEN D WEXNER
VICE CHAIR (THRU 10/21)1.001.00Yes (X)$0$0$0Yes (X)
ANTHONY ATALA
DIRECTOR1.001.00$0$0$0Yes (X)
JOHN LD ATKINSON
DIRECTOR (THRU 10/21)1.001.00$0$0$0Yes (X)
CAROL L BROWN
DIRECTOR (AS OF 10/21)1.001.00$0$0$0Yes (X)
FRANCOISE P CHAGNON
DIRECTOR1.001.00$0$0$0Yes (X)
ANNESLEY AJ W COPELAND
DIRECTOR1.001.00$0$0$0Yes (X)
JAMES C DENNENY III
DIRECTOR1.001.00$0$0$0Yes (X)
DIANA L FARMER
DIRECTOR1.001.00$0$0$0Yes (X)
HENRI R FORD
DIRECTOR (THRU 10/21)1.001.00$0$0$0Yes (X)
JAMES W GIGANTELLI
DIRECTOR1.001.00$0$0$0Yes (X)
SEAN C GRONDIN
DIRECTOR1.001.00$0$0$0Yes (X)
ANDREA A HAYES
DIRECTOR (AS OF 10/21)1.001.00$0$0$0Yes (X)
ENRIQUE HERNANDEZ
DIRECTOR (THRU 10/21)1.001.00$0$0$0Yes (X)
FABRIZIO MICHELASSI
DIRECTOR1.001.00$0$0$0Yes (X)
LENA M NAPOLITANO
DIRECTOR1.001.00$0$0$0Yes (X)
MARK T SAVARISE
DIRECTOR (AS OF 10/21)1.001.00$0$0$0Yes (X)
KENNETH W SHARP
DIRECTOR1.001.00$0$0$0Yes (X)
STEVEN C STAIN MD
DIRECTOR1.001.00$0$0$0Yes (X)
GARY L TIMMERMAN
DIRECTOR1.001.00$0$0$0Yes (X)
SHELLY D TIMMONS
DIRECTOR (AS OF 10/21)1.001.00$0$0$0Yes (X)
DAVID J WELSH
DIRECTOR1.001.00$0$0$0Yes (X)
PHILIP R WOLINSKY
DIRECTOR (AS OF 10/21)1.001.00$0$0$0Yes (X)
DOUGLAS E WOOD
DIRECTOR1.001.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$134,598TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$2,872,804TotReportableCompRltdOrgAmt
Total Other Compensation$349,905TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescNON-DEDUCTIBLE MEMBERDesc
Business900099BusinessCd
Total Revenue Column$21,670,888TotalRevenueColumnAmt
Related Or Exempt Func Income$21,670,888RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$21,670,888TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,670,888TotalRevenueColumnAmt
Related Or Exempt Func Income$21,670,888RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$18,087,713TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$468,095TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$138,728TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$11,916TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,400TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$12,597TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,397TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$745,563TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$48,718TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$11,516TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,647TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
BAD DEBT$1,449,999
INTERCOMPANY COSTS$669,599

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$21,670,888TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$404,478BOYAmt
EOY$285,954EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$11,672,869BOYAmt
EOY$12,526,060EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$32,379BOYAmt
EOY$35,042EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$0LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$0LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,109,726BOYAmt
EOY$12,847,056EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$16,946BOYAmt
EOY$36,113EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$12,092,780BOYAmt
EOY$12,810,943EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,109,726BOYAmt
EOY$12,847,056EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,109,726BOYAmt
EOY$12,847,056EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$0ReconcilationRevenueExpnssAmt
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)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

FieldValueIRS element (for citing)
Affiliated Group Total$0AffiliatedGroupTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Affiliated Group Total$0AffiliatedGroupTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Affiliated Group Total$0AffiliatedGroupTotalAmt
FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$21,670,887DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$41,048NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$41,048NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$866,835AggregateReportedDuesNtcAmt
Taxable-$825,787TaxableAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Book Value$0BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Book Value$0BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE COLLEGE AND THE FOUNDATION ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ACSPA IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. EXCEPT FOR TAXES RELATING TO UNRELATED BUSINESS INCOME, THESE ENTITIES ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACSPA - SURGEONS PAC IS A POLITICAL ORGANIZATION EXEMPT FROM FEDERAL TAXES UNDER SECTION 527 OF THE INTERNAL REVENUE CODE. ACSEO IS A LIMITED LIABILITY COMPANY WHICH OPERATES UNDER CERTAIN SECTIONS OF FEDERAL AND STATE INCOME TAX LAW. THE COLLEGE DOES NOT BELIEVE THAT THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR TAX LIABILITIES THAT SHOULD BE RECORDED AS OF JUNE 30, 2022 AND 2021.ExplanationTxt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COLLEGE OF SURGEONSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1633 N ST CLAIR STAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd
FieldValueIRS element (for citing)
Recipient EIN362192800RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$18,077,363CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantGENERAL SUPPORTPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE ASCPA PROVIDES FINANCIAL SUPPORT FOR THE AMERICAN COLLEGE OF SURGEONS (ACS) FOR RESEARCH, EDUCATION, AND PATIENT SAFETY PROGRAMS. THE PROFESSIONAL ASSOCIATION TRANSFERS INCOME TO ACS AND THE USE OF THE FUNDS IS MONITORED BY ACS, WHICH HAS THE SAME LEADERSHIP AS THE PROFESSIONAL ASSOCIATION. THE ACSPA ALSO SUPPORTS LOCAL-LEVEL ADVOCACY EFFORTS BY ACS CHAPTERS IN THEIR RESPECTIVE STATES BY OFFERING GRANTS BETWEEN $5,000 AND $15,000 THROUGH THEIR STATE ADVOCACY GRANT PROGRAM. THE CHAPTERS USE THESE FUNDS TO ENGAGE ON STATE LEGISLATIVE ISSUES IMPORTANT TO THE PRACTICE OF SURGERY AND DELIVERY OF QUALITY PATIENT CARE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DAVID B HOYT
EXECUTIVE DIRECTOR (THRU 12/21)$0$1,258,985$0$845$0$618$0$298,749$0$25,822$0$1,585,019$0$0
PATRICIA L TURNER
EXECUTIVE DIR. (AS OF 1/22)$0$750,966$0$845$0$276$0$176,155$0$1,341$0$929,583$0$0
GAY L VINCENT
CFO$0$607,211$0$1,114$0$1,524$0-$202,968$0$37,690$0$444,571$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationAMERICAN COLLEGE OF SURGEONS HAS AN EXECUTIVE COMPENSATION COMMITTEE AS A SUBCOMMITTEE TO THE FINANCE COMMITTEE. THE COMMITTEE IS COMPRISED OF GOVERNORS SECRETARY, AND A MEMBER OF THE FINANCE COMMITTEE. THE PROCEDURES TO CREATE A "REBUTTABLE PRESUMPTION OF REASONABLENESS" IN RESPONSIBLITIES ARE TO ENSURE THAT COMPENSATION FOR EACH EXECUTIVE IS THE BOARD OF RECENTS CHAIR, BOARD OF REGENTS TREASURER, BOARD OF EXECUTIVE COMPENSATION COMMITTEE'S PURPOSE IS AS FOLLOWS: TO ESTABLISH CONNECTION WITH IRS INTERMEDIATE SANCTIONS REGULATIONS. 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 AN EXECUTIVE. THE COMMITTEE DOCUMENTS THE BASIS FOR ALL COMPENSATION DETERMINATIONS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SHALL CONSIST OF THE PERSONS SERVING FROM TIME TO TIME AS MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF REGENTS OF THE AMERICAN COLLEGE OF SURGEONS. THE CHAIR OF THE BOARD OF DIRECTORS SHALL BE THE CHAIR OF THIS COMMITTEE. DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL EXERCISE THE POWERS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT AND DIRECTIONS OF THE BUSINESS AND THE CONDUCT OF THE AFFAIRS OF THE CORPORATION, EXCEPT THAT IT SHALL NOT HAVE POWER TO 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 DIRECTORS FOR APPROVAL AT THE NEXT SUCCEEDING MEETING OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE DOES NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CTHE COLLEGE HAS CONFLICT 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 IS COLLECTED AND DISSEMINATED BY THE CHIEF FINANCIAL OFFICER'S OFFICE. THERE IS ALSO AN ACS CONFLICTS OF INTEREST COMMITTEE THAT MEETS PERIODICALLY AS THE NEED ARISES TO DISCUSS ISSUES THAT RELATE TO CONFLICTS OF INTEREST. THE COMMITTEE ACCOUNTS FOR THE RECEIPT OF DISCLOSURE STATEMENTS AND FOLLOW 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 OF LEADERSHIP 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 C, LINE 19NO DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC.
FORM 990, PART VII, COLUMN ETIMOTHY J. EBERLEIN, JAMES W. FLESHMAN, JR., ANDREA HAYES, TYLER G. HUGHES, BOARD MEMBERS OF AMERICAN COLLEGE OF SURGEONS, PROVIDED INDEPENDENT CONTRACTOR SERVICES TO THE ORGANIZATION. THE INDEPENDENT CONTRACTOR SERVICES WITH THE BOARD MEMBER WAS CONDUCTED AT ARM'S LENGTH AND FAIR MARKET VALUE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
AMERICAN COLLEGE OF SURGEONS
633 N ST CLAIR STCHICAGOIL60611362192800IMPROVE SURGERY CAREIL501(C)(3)LINE 10N/A0
AMERICAN COLLEGE OF SURGEONS FOUNDATION
633 N ST CLAIR STCHICAGOIL60611300305504SURGICAL EDUCATIONIL501(C)(3)LINE 70ACS
ACSPA SURGEONS PAC
633 N ST CLAIR STCHICAGOIL60611141849039POLITICAL ACTIVITYIL527Yes (1)ACSPA
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd