2025-05-05T18:05:45-05:00 2024-06-30 991856619 GRANT THORNTON ADVISORS LLC 171 N CLARK ST STE 200 CHICAGO IL 60601 990 2023-07-01 362192800 AMERICAN COLLEGE OF SURGEONS AMER 3122025000 633 N SAINT CLAIR STREET CHICAGO IL 60611 PAIGE A RODGERS CHIEF FINANCIAL OFFICER 3122025000 2025-05-05 1 0 BRIDGET T ROCHE P00666837 3128560200 2023 2025-03-06 01:10:19Z E CHRISTOPHER ELLISON 633 N SAINT CLAIR STREET CHICAGO IL 60611 237098271 0 X WWW.FACS.ORG X 1912 IL TO IMPROVE THE QUALITY OF CARE OF THE SURGICAL PATIENT THROUGH EDUCATION AND RESEARCH. 24 20 536 2000 -3069217 28693 22546451 23752991 96130803 100390296 7813731 16703485 3022615 862729 129513600 141709501 2007007 2161408 0 0 75722152 78888524 0 0 694032 62182586 61561598 139911745 142611530 -10398145 -902029 678424966 721611230 201815618 186530820 476609348 535080410 X THE AMERICAN COLLEGE OF SURGEONS IS DEDICATED TO IMPROVING THE CARE OF THE SURGICAL PATIENT AND TO SAFEGUARDING STANDARDS OF CARE IN AN OPTIMAL AND ETHICAL PRACTICE ENVIRONMENT. 0 0 52754702 10000 82078375 THE MISSION OF THE ACS DIVISION OF RESEARCH AND OPTIMAL PATIENT CARE (DROPC) IS TO IMPROVE THE QUALITY OF SURGICAL CARE BY ENABLING ALL SURGEONS TO APPLY THE BEST SCIENTIFIC EVIDENCE AVAILABLE IN THEIR DAILY PRACTICE WITH RESPECT, COMPASSION, AND DIGNITY FOR ALL PATIENTS. THE DROPC FOCUSES ON CONDUCTING RESEARCH AND DEVELOPING PROGRAMS TO IMPROVE THE QUALITY OF SURGICAL PATIENT CARE BY ANALYZING DATA AND IDENTIFYING AREAS FOR IMPROVEMENT THROUGH INITIATIVES LIKE THE ACS NATIONAL SURGICAL QUALITY IMPROVEMENT PROGRAM (ACS NSQIP). (CONTINUED IN SCH O). 22333785 20000 12805595 EDUCATIONAL PROGRAMS - THE COLLEGE'S EDUCATIONAL DIVISION SUPPORTS THE EFFORTS OF PRACTICING SURGEONS, SURGERY RESIDENTS, MEDICAL STUDENTS, AND MEMBERS OF SURGICAL TEAMS TO PROVIDE THE BEST CARE TO PATIENTS. TO HELP SURGEONS OPTIMIZE THEIR PRACTICES, ATTAIN NEW SKILLS, AND MANAGE THEIR CAREERS, THE ACS OFFERS DOZENS OF EDUCATIONAL OPPORTUNITIES THAT CONTINUALLY EVOLVE FOR CHANGING NEEDS. THESE OPPORTUNITIES RANGE FROM RIGOROUS READINESS ASSESSMENTS FOR RESIDENTS TO COURSES DESIGNED TO ENHANCE SURGEONS' SKILLS AS EDUCATORS AND LEADERS. IN ADDITION TO PROVIDING CONTINUING MEDICAL EDUCATION ACTIVITIES, THE DIVISION OF EDUCATION HAS DEVELOPED PATIENT EDUCATIONAL MATERIALS RELATIVE TO SURGICAL CARE. DIVISION EFFORTS INCLUDE STAFFING NUMEROUS EDUCATION COMMITTEES AND THE FOLLOWING PROGRAMS: (CONTINUED IN SCH O). 10382434 2099908 592605 THE COLLEGE HAS A MEMBER SERVICES DIVISION. THROUGH MEMBER SERVICES, THE COLLEGE CONTINUES TO REMAIN A MAJOR PROFESSIONAL ASSOCIATION WITH OVER 90,000 MEMBERS. THE MEMBERSHIP REPRESENTS ALL SURGICAL SPECIALISTS, AND MEMBER SURGEONS ARE PROVIDED WITH PROGRAMS AND SERVICES THAT HELP THEM ADAPT TO A CHANGING HEALTH CARE ENVIRONMENT. THE DIVISION EVALUATES ALL APPLICATIONS FOR FELLOWSHIP BASED UPON DEFINED FELLOWSHIP REQUIREMENTS FOR PRACTICING SURGEONS, AS WELL AS ADMITS ASSOCIATE FELLOW, RESIDENT, MEDICAL STUDENT, AND AFFILIATE MEMBERS. (CONTINUED IN SCH O). 24536711 31500 880619 DIVISION OF ADVOCACY AND HEALTH POLICY (DAHP) - THE PURPOSE OF THE HEALTH POLICY AND ADVOCACY GROUP IS TO IDENTIFY PUBLIC POLICY ISSUES AND CONCERNS AFFECTING SURGEONS AND THEIR PATIENTS. THIS IS AN ESSENTIAL FOCUS FOR THE ACS, WITH SIGNIFICANT TIME AND ATTENTION SPENT DEVELOPING PRODUCTIVE RELATIONSHIPS WITH KEY CONTACTS AT BOTH THE US STATE AND FEDERAL LEVELS, AS WELL AS WITH REGULATORY AND HEALTH AGENCIES. DUE IN PART TO THESE RELATIONSHIPS, CONGRESS REDUCED MEDICARE CUTS FOR SURGEONS BY 50% IN 2024 AND THE ACS CONTINUES TO STEADFASTLY PUSH FOR LONG-TERM MEDICARE PAYMENT REFORM. IN APRIL 2024, ACS EXECUTIVE DIRECTOR AND CEO PATRICIA L. TURNER, MD, MBA, FACS, TESTIFIED BEFORE THE SENATE COMMITTEE ON FINANCE, EXPRESSING THE COLLEGE S SUPPORT FOR AN INFLATIONARY UPDATE, INCREASING THE CURRENT BUDGET NEUTRALITY THRESHOLD, ACCESS TO PHYSICIAN-DEVELOPED ALTERNATIVE PAYMENT MODELS, AND OTHER STEPS TO ACHIEVE COORDINATED, PATIENT-CENTERED, HIGH-VALUE CARE. THE ACS ALSO PARTICIPATED IN A MEETING HOSTED BY THE WHITE HOUSE OFFICE ON GUN VIOLENCE PREVENTION TO DISCUSS THE LEADERSHIP OF HOSPITALS AND HEALTH SYSTEMS IN ADDRESSING FIREARM INJURY PREVENTION. 24536711 31500 880619 110007632 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 1 0 1 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 1 0 0 1 X 590 0 1 536 1 1 1 1 CA UK GM FR 0 0 0 0 0 0 0 0 1 0 X 24 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X PAIGE A RODGERS 3122025000 633 N SAINT CLAIR STREET CHICAGO IL 60611 TIMOTHY J EBERLEIN CHAIR (THRU 10/23) / DIRECTOR 39.00 1.00 X X 150832 0 0 LENA M NAPOLITANO DIRECTOR 39.00 1.00 X 16107 0 0 ANTHONY ATALA CHAIR (AS OF 10/23) 1.00 1.00 X X 10545 0 0 HENRI R FORD ACS PRESIDENT (AS OF 10/23) 1.00 2.00 X X 0 0 0 E CHRISTOPHER ELLISON ACS PRESIDENT (THRU 10/23) 1.00 2.00 X X 0 0 0 FABRIZIO MICHELASSI VICE CHAIR (AS OF 10/23) 1.00 1.00 X X 0 0 0 CAROL L BROWN DIRECTOR 1.00 1.00 X 0 0 0 FRANCOISE P CHAGNON DIRECTOR 1.00 1.00 X 0 0 0 ANNESLEY AJ W COPELAND DIRECTOR 1.00 1.00 X 0 0 0 JAMES C DENNENY III DIRECTOR 1.00 1.00 X 0 0 0 DIANA L FARMER DIRECTOR 1.00 1.00 X 0 0 0 LIANE S FELDMAN DIRECTOR (AS OF 10/23) 1.00 1.00 X 0 0 0 JAMES W FLESHMAN JR DIRECTOR 1.00 1.00 X 0 0 0 ANDREA A HAYES-DIXON DIRECTOR 1.00 1.00 X 0 0 0 LINDA G PHILLIPS DIRECTOR 1.00 1.00 X 0 0 0 SARWAT SALIM DIRECTOR 1.00 1.00 X 0 0 0 MARK T SAVARISE DIRECTOR 1.00 1.00 X 0 0 0 KENNETH W SHARP DIRECTOR 1.00 1.00 X 0 0 0 ANTON N SIDAWY DIRECTOR 1.00 1.00 X 0 0 0 STEVEN C STAIN MD DIRECTOR 1.00 1.00 X 0 0 0 GARY L TIMMERMAN DIRECTOR 1.00 1.00 X 0 0 0 SHELLY D TIMMONS DIRECTOR 1.00 1.00 X 0 0 0 DAVID J WELSH DIRECTOR 1.00 1.00 X 0 0 0 PHILIP R WOLINSKY DIRECTOR 1.00 1.00 X 0 0 0 DOUGLAS E WOOD DIRECTOR 1.00 1.00 X 0 0 0 PATRICIA L TURNER EXECUTIVE DIRECTOR 38.00 2.00 X 1101663 0 257214 PAIGE RODGERS CFO 38.00 2.00 X 408408 0 9934 TYLER G HUGHES FIRST VP (AS OF 10/23) 39.00 1.00 X 102362 0 0 ANNE G RIZZO SECOND VP (THRU 10/23) 1.00 1.00 X 14591 0 0 DON K NAKAYAMA TREASURER 1.00 2.00 X 0 0 0 MARY E FALLAT FIRST VP (THRU 10/23) 1.00 1.00 X 0 0 0 DEBORAH A KUHLS SECOND VP (AS OF 10/23) 1.00 1.00 X 0 0 0 SHERRY M WREN SECRETARY 1.00 1.00 X 0 0 0 AJIT SACHDEVA DIRECTOR OF EDUCATION 40.00 0.00 X 889195 0 174907 CLIFFORD KO DIRECTOR OF RESEARCH 40.00 0.00 X 926495 0 89980 MICHAEL J SUTHERLAND DIRECTOR MEMBER SERVICES 40.00 0.00 X 598892 0 99840 PATRICK V BAILEY MEDICAL DIRECTOR 40.00 0.00 X 693689 0 208265 FRANK G OPELKA MEDICAL DIRECTOR 40.00 0.00 X 697471 0 136722 MICHELLE MCGOVERN DIRECTOR OF HUMAN RESOURCES 40.00 0.00 X 555964 0 162870 LEWIS FLINT EDITOR OF SELECTED READING 40.00 0.00 X 565134 0 144190 GAY L VINCENT SPECIAL ADVISOR (THRU 10/23) 40.00 0.00 X 562859 0 124098 7294207 0 1408020 172 0 1 0 IQVIA RDS INC 4820 EMPEROR BLVD DURHAM NC 27703 CONSULTING 7973269 BRUNSWICK GROUP LLC 300 N LASALLE DR 2660 CHICAGO IL 60654 PUBLIC RELATIONS 3046494 AVSC HOLDING CORPORATION 5100 NORTH RIVER RD SUITE 300 SCHILLER PARK IL 60176 EVENT PRODUCTION 2186418 IPG DXTRA INC 909 THIRD AVENUE 19TH FL NEW YORK NY 10022 MARKETING 924524 CAMBRIDGE ASSOCIATES LLC 125 HIGH STREET BOSTON MA 02110 FINANCIAL SERVICES 718693 57 1453041 19701221 2598729 78593 23752991 DROPC 611600 82078375 82078375 EDUCATION 611600 12844346 12805595 38751 ASSOCIATION MANAGEMENT SERVICES 561000 3994351 3994351 INTEGRATED COMMUNICATIONS 900099 880619 880619 MEMBER SERVICES 611600 592605 592605 100390296 4286351 325151 3961200 1100908 1100908 16391206 17424587 -1033381 -1033381 -4035929 3002548 90354114 27203 77964183 0 12389931 27203 12417134 285031 12132103 54725 0 54725 54725 COMMISSIONS 900099 320310 320310 20F STREET CONFERENCE FACILITY 532000 317779 317779 ADMINISTRATIVE SERVICES 900099 14578 14578 87810 87810 740477 141709501 96357194 -3069217 24668533 54650 54650 1878776 1878776 227982 227982 4791110 3677618 1084322 29170 52609347 39904566 12381807 322974 7244622 5495098 1705049 44475 10444137 7921952 2458067 64118 3799308 2881803 894181 23324 521438 294613 226770 55 312774 312774 1264233 1264233 9989051 9295848 680127 13076 3581825 3500306 61324 20195 8729640 7872643 819531 37466 14592342 10319126 4229822 43394 30561 28752 1809 1667490 644109 1021257 2124 4511525 3855240 622639 33646 7445680 6891562 526266 27852 1420720 443497 977223 5749416 3829621 1888008 31787 733362 98654 634332 376 MEDICAL SUPPLIES 453889 423096 30793 BAD DEBT 296279 296271 8 DUES & FEES 261373 171849 89524 142611530 110007632 31909866 694032 3421632 4504676 1157696 1192503 26409003 29034704 5484024 6015952 203482955 78719112 131746059 124763843 98069285 102201588 408034288 449973575 0 0 4102979 3924389 678424966 721611230 36520544 31210298 43552513 44085567 9307000 7107000 92875000 84854550 19560561 19273405 201815618 186530820 X 436247003 489109761 40362345 45970649 476609348 535080410 678424966 721611230 X -902029 53769214 5603877 X 0 1 X 1 1 1 X 24490356 20932715 21710291 22250172 23752991 113136525 85267732 78322920 82547163 92376381 96357194 434871390 109758088 99255635 104257454 114626553 120110185 548007915 19909467 17169973 18316133 19204919 19701221 94301713 0 19909467 17169973 18316133 19204919 19701221 94301713 453706202 14901568 13929408 16422749 22610724 15525529 83389978 21454 21454 14901568 13950862 16422749 22610724 15525529 83411432 781132 77453 170003 352976 477423 1858987 125440788 113283950 120850206 137590253 136113137 633278334 0.71640 0.71310 0.13170 0.13920 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MURPHY AUDITORIUM - 2019 AMOUNT: $ 191,131. 2020 AMOUNT: $ 16,362. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. COMMISSIONS - 2019 AMOUNT: $ 367,839. 2020 AMOUNT: $ 3,737. 2021 AMOUNT: $ 94,908. 2022 AMOUNT: $ 262,951. 2023 AMOUNT: $ 320,310. MISCELLANEOUS - 2019 AMOUNT: $ 222,162. 2020 AMOUNT: $ 47,012. 2021 AMOUNT: $ 59,755. 2022 AMOUNT: $ 55,552. 2023 AMOUNT: $ 102,388. REGISTRATION LISTS - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 15,340. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. INVENTORY - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 10,342. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 34,473. 2023 AMOUNT: $ 54,725. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 20000 0 0 1 3007 0 0 23007 0 PART II-B, LINE 1: DESCRIPTION OF LOBBYING FOR NON-ELECTING PUBLIC CHARITIES SCHEDULE C, PART II-B: VOLUNTEERS & PAID STAFF OR MANAGEMENT LINES 1A & 1B: THE AMERICAN COLLEGE OF SURGEONS HAS VOLUNTEERS AND STAFF IN WASHINGTON D.C. WHICH, AS PART OF THEIR DUTIES FOR THE COLLEGE, ESTABLISHES CONTACTS AND MAINTAINS LIAISON WITH MEMBERS OF CONGRESS AND THEIR STAFF, GOVERNMENT AGENCIES, AND OTHER HEALTH REGULATED ORGANIZATIONS IN ORDER TO EXCHANGE INFORMATION PERTINENT TO SURGERY. TO DO THIS THEY: (1) COMMUNICATE COLLEGE VIEW ON LEGISLATION AND REGULATIONS TO STAFF AND MEMBERS OF CONGRESS THROUGH PERSONAL VISITS, TELEPHONE CONVERSATIONS, AND LETTERS. (2) ORGANIZE AND PARTICIPATE IN COALITIONS OF ORGANIZATIONS WITH RELATED LEGISLATIVE INTEREST. (3) ARRANGE AND FACILITATE MEETINGS FOR COLLEGE OFFICIALS AND MEMBERS WITH ELECTED LEGISLATORS AND STAFF. (4) ARRANGE FOR COLLEGE OFFICIALS TO PRESENT TESTIMONY AT CONGRESSIONAL HEARINGS AND DRAFT AND PRODUCE TESTIMONY AND OFFICIAL WRITTEN RESPONSES TO LEGISLATIVE PROPOSALS. MAILING TO MEMBERS, LEGISLATORS, OR THE PUBLIC LINE 1D: THE COLLEGE COMMUNICATES VIEWS ON LEGISLATION AND REGULATIONS TO STAFF AND MEMBERS OF CONGRESS THROUGH LETTERS AND DIRECT CONTACT WITH LEGISLATORS, THEIR STAFF, GOVERNMENT OFFICIALS, OR A LEGISLATIVE BODY. LINE 1G: AS DISCUSSED IN LINE 1A ABOVE, THE WASHINGTON STAFF MAINTAINS LIAISONS WITH MEMBERS OF CONGRESS, THEIR STAFF, AND GOVERNMENT AGENCIES TO EXCHANGE INFORMATION PERTINENT TO SURGERY. THE MAJOR ISSUES UNDER DISCUSSION ARE RELATED TO MEDICARE FEE SCHEDULE, FUNDING FOR TRAUMA SYSTEM DEVELOPMENT, HEALTH CARE QUALITY, AND MEDICAL LIABILITY REFORM. 235520926 25666 32312280 2543838 8370292 256944742 227022729 17804 18641485 2298712 7862380 235520926 254470999 40660 -17572126 2141951 7774853 227022729 199129452 22631 64746787 1969127 7458744 254470999 216096631 12700 -6913289 1992665 8073925 199129452 0.90840 0.02590 0.06570 0 0 39350905 39350905 134029012 56334331 77694681 30103038 22384781 7718257 124763843 ALT. INV. - PRIVATE 132826448 F ALT. INV. - HEDGE FUNDS 107539584 F INTERNATIONAL EQUITY 83977252 F U.S. LARGE CAP EQUITY 43990156 F GLOBAL EQUITY 30943530 F EMERGING EQUITY 20702578 F FIXED INCOME 14197705 F ENERGY EQUITY 10125469 F ALT. INV. - COMMODITIES 5670853 F 449973575 FUNDS HELD FOR OTHERS 11620742 DUE TO AFFILIATES 7370182 OBLIGATIONS UNDER CAPITAL LEASES 282481 19273405 X PART V, LINE 4: INTENDED USE OF ENDOWMENT FUNDS THE ENDOWMENT FUNDS ARE INTENDED TO PROVIDE AND ENSURE THAT EDUCATION, RESEARCH, SCHOLARSHIPS, BUILDING FACILITIES AND THE COLLEGE AS A WHOLE HAVE ENOUGH FUNDING TO LAST DURING HARD ECONOMIC TIMES, WHILE PROVIDING THE OPERATIONS OF THE COLLEGE AN ANNUAL 5% SPENDING RATE. PART V, LINE 1(E): ENDOWMENT FUNDS AND AUDITED FINANCIAL STATEMENTS THE AMOUNT REPORTED ON PART V, LINE 1(E) REPRESENTS THE 5% ANNUAL SPENDING AMOUNT THAT WAS TRANSFERRED INTO OPERATING AND SPENT TO SUPPORT THE ACS MISSION, AND THEREFORE WAS MOVED TO LINE E OTHER EXPENDITURES. PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE THE AMERICAN COLLEGE OF SURGEONS IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). EXCEPT FOR TAXES RELATING TO UNRELATED BUSINESS INCOME, ACS IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COLLEGE DOES NOT BELIEVE THAT THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR TAX LIABILITIES THAT SHOULD BE RECORDED AS OF JUNE 30, 2024 AND 2023. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENT 17249262 NORTH AMERICA 0 0 INVESTMENT 3680444 NORTH AMERICA 0 0 GRANTMAKING 69000 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING 52500 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING 34000 SOUTH ASIA 0 0 GRANTMAKING 30000 SUB-SAHARAN AFRICA 0 0 GRANTMAKING 29982 SOUTH AMERICA 0 0 GRANTMAKING 12500 0 0 0 0 0 0 21157688 0 21157688 RESIDENT RESEARCH SCHOLARSHIP NORTH AMERICA 2 60000 CHECK / WIRE INTERNATIONAL GUEST SCHOLAR EUROPE (INCLUDING ICELAND & GREENLAND) 3 30000 WIRE CARLOS A. PELLEGRINI FELLOWSHIP EAST ASIA AND THE PACIFIC 2 20000 CHECK DR. PON FUND INTERNATIONAL CHAPTER OPPORTUNITY SOUTH AMERICA 1 12500 WIRE DR. PON FUND INTERNATIONAL CHAPTER OPPORTUNITY EUROPE (INCLUDING ICELAND & GREENLAND) 1 12500 WIRE INTERNATIONAL SCHOLARSHIPS FOR SURGICAL EDUCATION SUB-SAHARAN AFRICA 1 11982 WIRE INTERNATIONAL NSQIP SCHOLARSHIP EUROPE (INCLUDING ICELAND & GREENLAND) 1 10000 WIRE INTERNATIONAL NSQIP SCHOLARSHIP SOUTH ASIA 1 10000 WIRE INTERNATIONAL GUEST SCHOLAR SOUTH ASIA 1 10000 WIRE INTERNATIONAL GUEST SCHOLAR EAST ASIA AND THE PACIFIC 1 10000 WIRE INTERNATIONAL GUEST SCHOLAR SUB-SAHARAN AFRICA 1 10000 WIRE COMMUNITY SURGEONS TRAVEL AWARD SUB-SAHARAN AFRICA 2 8000 WIRE ACS/AAST INTERNATIONAL SCHOLARSHIP SOUTH ASIA 1 5000 WIRE INTERNATIONAL GUEST SCHOLAR NORTH AMERICA 1 5000 WIRE ACS/ASBRS INTERNATIONAL SCHOLARSHIP SOUTH ASIA 1 5000 WIRE COMMUNITY SURGEONS TRAVEL AWARD EAST ASIA AND THE PACIFIC 1 4000 WIRE COMMUNITY SURGEONS TRAVEL AWARD NORTH AMERICA 1 4000 WIRE 1 0 1 1 1 0 PART I, LINE 2: PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. THE AMERICAN COLLEGE OF SURGEONS OFFERS VARIOUS AWARDS AND SCHOLARSHIPS EACH YEAR. EACH AWARD HAS A REQUIREMENTS BROCHURE AND SAMPLES CAN BE FOUND ON HTTP://WWW.FACS.ORG/MEMBERSERVICES/RESEARCH.HTML. THE COLLEGE HAS A SELECTION COMMITTEE WHO IS RESPONSIBLE FOR DECIDING WHO RECEIVES THESE AWARDS. AWARDEES PROVIDE A BUDGET FOR LARGER AWARDS AND ARE REQUIRED TO SUBMIT ANNUAL AND FINAL NARRATIVE AND FINANCIAL REPORTS. SMALLER AWARDS REQUIRE A NARRATIVE AND SIMPLE FINANCIAL REPORT UPON COMPLETION OF THE PROJECT. THE MEMBER SERVICES DIVISION EMPLOYS AN INTERNATIONAL LIAISON AND SCHOLARSHIPS ADMINISTRATOR TO MONITOR AND OVERSEE THIS PROGRAM. PART I, LINE 3: THE INVESTMENTS AND EXPENDITURE AMOUNTS ARE REPORTED ON AN ACCRUAL METHOD OF ACCOUNTING. PART IV: FOREIGN FORMS AMERICAN COLLEGE OF SURGEONS INVESTS IN DOMESTIC AND FOREIGN LIMITED PARTNERSHIPS AND OTHER CORPORATIONS THAT MAY OWN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. NEVERTHELESS, ACS'S INVESTMENT ACTIVITIES MAY NOT REACH THE THRESHOLDS REQUIRED FOR FILING FORMS 926, 5471, 8621, OR 8865. TO THE EXTENT SUCH A FORM WAS COMPLETED, IT HAS BEEN FILED WITH THE ORGANIZATION'S FORM 990-T. 1 TENNESSEE CHAPTER ACS 600 12TH AVE S 204 NASHVILLE TN 37203 911943402 501(C)(6) 11500 0 SCHOLARSHIP SUPPORT NATIONAL ACADEMY OF SCIENCES 2101 CONSTITUTION AVENUE NW WASHINGTON DC 20418 530196932 501(C)(3) 10000 0 GENERAL SUPPORT 1 1 CLINICAL SCHOLARS IN RESIDENCE 6 689376 FACULTY RESEARCH SCHOLARSHIP 8 319741 RESIDENT RESEARCH SCHOLARSHIP 10 280539 CLOWES AWARD 5 225000 ACS/TRIOLOGICAL SOCIETY AWARD 4 160000 NATIONAL SURGEON SCIENTIST PROGRAM 2 50000 INTERNATIONAL GUEST SCHOLAR 5 50000 HEALTH POLICY SCHOLARSHIP 16 34120 MEDICAL STUDENT TRAVEL AWARD 10 20000 INTERNATIONAL SCHOLARSHIPS FOR SURGICAL EDUCATION 1 15000 ACS-MACLEAN CENTER SURGICAL ETHICS FELLOWSHIP 1 10000 NIZAR N. OWEIDA, MD, FACS, SCHOLARSHIP 3 10000 ORGAN TRAVELING FELLOWSHIP 1 5000 GERALD B. HEALY, MD, FACS, TRAVELING MENTORSHIP FELLOWSHIP 1 5000 ORGAN TRAVELING FELLOWSHIP 1 5000 PART I, LINE 2: PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. THE AMERICAN COLLEGE OF SURGEONS OFFERS VARIOUS AWARDS AND SCHOLARSHIPS EACH YEAR. EACH AWARD HAS A REQUIREMENTS BROCHURE AND SAMPLES CAN BE FOUND ON HTTP://WWW.FACS.ORG/MEMBERSERVICES/RESEARCH.HTML. THE COLLEGE HAS A SELECTION COMMITTEE WHO IS RESPONSIBLE FOR DECIDING WHO RECEIVES THESE AWARDS. AWARDEES PROVIDE A BUDGET FOR LARGER AWARDS AND ARE REQUIRED TO SUBMIT ANNUAL AND FINAL NARRATIVE AND FINANCIAL REPORTS. SMALLER AWARDS REQUIRE A NARRATIVE AND SIMPLE FINANCIAL REPORT UPON COMPLETION OF THE PROJECT. THE MEMBER SERVICES DIVISION EMPLOYS AN INTERNATIONAL LIAISON AND SCHOLARSHIPS ADMINISTRATOR TO MONITOR AND OVERSEE THIS PROGRAM. X X X 0 0 X X X X 0 0 0 0 0 0 0 1 0 PATRICIA L TURNER EXECUTIVE DIRECTOR 1099012 0 1135 0 1516 0 255798 0 1416 0 1358877 0 0 0 AJIT SACHDEVA DIRECTOR OF EDUCATION 871570 0 1107 0 16518 0 143852 0 31055 0 1064102 0 0 0 CLIFFORD KO DIRECTOR OF RESEARCH 894859 0 1071 0 30565 0 89980 0 0 0 1016475 0 0 0 PATRICK V BAILEY MEDICAL DIRECTOR 692129 0 768 0 792 0 162842 0 45423 0 901954 0 0 0 FRANK G OPELKA MEDICAL DIRECTOR 695149 0 798 0 1524 0 105667 0 31055 0 834193 0 0 0 MICHELLE MCGOVERN DIRECTOR OF HUMAN RESOURCES 554644 0 804 0 516 0 117447 0 45423 0 718834 0 0 0 LEWIS FLINT EDITOR OF SELECTED READING 563354 0 1162 0 618 0 113135 0 31055 0 709324 0 0 0 MICHAEL J SUTHERLAND DIRECTOR MEMBER SERVICES 591327 0 539 0 7026 0 63174 0 36666 0 698732 0 0 0 GAY L VINCENT SPECIAL ADVISOR (THRU 10/23) 562344 0 0 0 515 0 99215 0 24883 0 686957 0 0 0 PAIGE RODGERS CFO 382478 0 25534 0 396 0 2893 0 7041 0 418342 0 0 0 TIMOTHY J EBERLEIN CHAIR (THRU 10/23) / DIRECTOR 150832 0 0 0 0 0 0 0 0 0 150832 0 0 0 PART I, LINE 1A PER IRS REGULATIONS TRAVEL FOR COMPANIONS IS A TAXABLE EVENT. ACS WILL PROVIDE COMPENSATION TO LEADERSHIP EQUAL TO THE TAX IMPACT OF APPROVED AND REIMBURSED SPOUSE TRAVEL EXPENSES. ACS ALSO HAS A TRAVEL POLICY FOR THE PRESIDENT THAT ALLOWS FOR FIRST-CLASS TRAVEL IN SPECIAL SITUATIONS. IF BUSINESS CLASS IS NOT AVAILABLE, FIRST-CLASS TRAVEL WILL BE PERMITTED. PART I, LINE 7 DURING THE CALENDAR YEAR ENDING WITHIN THIS FISCAL YEAR ENDED JUNE 30, 2024, NON-FIXED BONUS PAYMENTS WERE MADE TO A NUMBER OF INDIVIDUALS LISTED WITHIN SCHEDULE J, PART II AS SHOWN IN COLUMN B(II). BONUS PAYMENTS ARE NOT CONTINGENT ON PERSONAL PERFORMANCE NOR ON THE FINANCIAL PERFORMANCE OF ACS, BUT ARE AWARDED TO ALL EMPLOYEES BASED ON THE DURATION OF TIME THAT THEY HAVE BEEN AN EMPLOYEE OF ACS. OTHER NON-FIXED PAYMENTS SUCH AS SEVERANCE ARE AVAILABLE TO THESE INDIVIDUALS LISTED, HOWEVER NO SEVERANCE PAYMENTS WERE MADE DURING THE CALENDAR YEAR. TIMOTHY J EBERLEIN BOARD MEMBER 150000 CONTRACTOR 0 TYLER G HUGHES OFFICER 101321 CONTRACTOR 0 SCHEDULE L, PART IV, LINE 1 BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: TIMOTHY J. EBERLEIN AND TYLER G. HUGHES, DIRECTOR AND FIRST VP OF THE AMERICAN COLLEGE OF SURGEONS, PROVIDED INDEPENDENT CONTRACTOR SERVICES TO THE ORGANIZATION. THE INDEPENDENT CONTRACTOR SERVICES WITH THESE INDIVIDUALS WERE CONDUCTED AT ARM'S LENGTH AND FAIR MARKET VALUE. PLEASE REFERENCE SCHEDULE O FOR ADDITIONAL INFORMATION ON THE ACS CONFLICT OF INTEREST POLICY. X 10500 78593 COST 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS OR ITEMS CONTRIBUTED THE AMERICAN COLLEGE OF SURGEONS IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A (CONTINUED FROM PART III) THE DROPC IS COMPRISED OF THREE FOCUS AREAS: 1. CANCER - THE ACS CANCER PROGRAMS PROVIDE TOOLS, RESOURCES, AND DATA THAT ENABLE CANCER PROGRAMS TO DELIVER COMPREHENSIVE, HIGH-QUALITY, MULTIDISCIPLINARY, EVIDENCE-BASED, PATIENT-CENTERED CARE TO PATIENTS WITH CANCER AND DISEASES OF THE BREAST. THE MAJOR PROGRAMS WITHIN THE CANCER DEPARTMENT INCLUDE THE COMMISSION ON CANCER (COC), NATIONAL ACCREDITATION PROGRAM FOR BREAST CANCERS (NAPBC), NATIONAL ACCREDITATION PROGRAM FOR RECTAL CANCER (NAPRC), THE NATIONAL CANCER DATABASE (NCDB), THE AMERICAN JOINT COMMITTEE ON CANCER (AJCC), THE CANCER RESEARCH PROGRAM (CRP), AND THE CANCER SURGERY STANDARDS PROGRAM (CSSP). OVER THE PAST YEAR, THE COMMISSION ON CANCER (COC) LAUNCHED A NEW OPTION FOR PEDIATRIC ONCOLOGY PROGRAMS WITHIN EXISTING COC FACILITIES. THE COC IS ALSO DEVELOPING A NEW RURAL OFFERING, WHICH WILL INCLUDE TAILORED STANDARDS TO FIT THE UNIQUE NEEDS OF CANCER PROGRAMS IN RURAL COMMUNITIES. IN ADDITION, THE COC HAS BEGUN EXPLORING INTERNATIONAL ACCREDITATION OPTIONS AND PLANS TO BEGIN ACCEPTING APPLICATIONS FROM CANADIAN HOSPITALS IN EARLY 2025. THE NATIONAL CANCER DATA BASE (NCDB) IS MOVING TO REAL-TIME DATA COLLECTION AND ANALYSIS; LAUNCHED FOUR NEW QUALITY MEASURES RELATED TO CERVICAL CANCER, BLADDER CANCER, PROSTATE CANCER, AND KIDNEY TUMORS; AND WILL PUBLISH IN THE JOURNAL OF THE AMERICAN COLLEGE OF SURGEONS ITS FIRST ANNUAL REPORT OF NEW OBSERVATIONS AND RECENT TRENDS OF CANCER DIAGNOSES, PATIENT DEMOGRAPHICS, AND TREATMENTS, AS WELL AS AN IN-DEPTH REPORT ON TREATMENT AND OUTCOMES IN BREAST, PANCREAS, AND COLON CANCER. 2. TRAUMA THE COMMITTEE ON TRAUMA (COT) AND TRAUMA PROGRAMS STAFF OVERSEE AND SUPPORT VARIOUS DIDACTIC AND EXPERIENTIAL TRAUMA COURSES, THE NATIONAL TRAUMA REGISTRY, THE NATIONAL TRAUMA DATA BANK, THE STOP THE BLEED AWARENESS CAMPAIGN, THE VERIFICATION/CONSULTING PROGRAM FOR HOSPITALS, THE TRAUMA SYSTEM CONSULTATION PROGRAM, AND REGIONAL TRAUMA ORGANIZATION OF STATE/POLITICAL ACTIVITIES. THE COT IS ALSO ACTIVE IN PRE-HOSPITAL TRAUMA CARE, INJURY PREVENTION AND CONTROL, PERFORMANCE IMPROVEMENT AND PATIENT SAFETY, RURAL TRAUMA, DISASTER MANAGEMENT, AND OUTCOMES STUDIES. IN THE COMING MONTHS, THE ACS AND THE COT WILL FOCUS MORE INTENSELY ON STRENGTHENING THE ANALYTICS APPROACH AND BUSINESS INTELLIGENCE TOOLS USED BY TQIP PARTICIPANTS; RELEASE A WHITE PAPER ON THE IMPORTANCE OF TRAUMA ACTIVATION FEES FOR TRAUMA CENTER VIABILITY AND READINESS; CONTINUE ACTIVE PARTICIPATION IN INITIATIVES TO REDUCE PREVENTABLE ACCIDENTS AND INJURIES TO ZERO; AND REFINE AND EXPAND ITS TRAUMA PROGRAMS, NOT ONLY FOR SURGEONS AND PROVIDERS, BUT ALSO FOR THE PUBLIC AT-LARGE. 3. CONTINUOUS QUALITY IMPROVEMENT (CQI) THE DROPC S CONTINUOUS QUALITY IMPROVEMENT (QI) PROGRAMS PROVIDE THE INFRASTRUCTURE FOR SEVERAL QI PROGRAMS, AS WELL AS FOR CONDUCTING HEALTH SERVICES RESEARCH, CLINICAL RESEARCH, LABORATORY RESEARCH, META-ANALYSES, CLINICAL TRIALS, OUTCOME STUDIES, RESEARCH HYPOTHESIS GENERATION, AND THE DEVELOPMENT OF EVIDENCE BASED PRACTICE GUIDELINES. THE MAJOR QI PROGRAMS WITHIN CQI INCLUDE THE ACS NATIONAL SURGICAL QUALITY IMPROVEMENT PROGRAMS (ACS NSQIP), THE CHILDREN S SURGICAL VERIFICATION (GSV) PROGRAM, AND METABOLIC AND BARIATRIC SURGERY ACCREDITATION AND QUALITY IMPROVEMENT PROGRAM (MBSAQIP). THE ACS OFFERS THREE MAJOR IN PERSON EDUCATIONAL EVENTS THAT FOCUS ON QUALITY INITIATIVES, MANAGING DATA, AND BEST PRACTICES RELATED TO THE COLLEGE S ACCREDITATION AND VERIFICATION PROGRAMS. THEY INCLUDE THE QUALITY AND SAFETY CONFERENCE (QSC), TRAUMA QUALITY IMPROVEMENT PROGRAM (TQIP) ANNUAL MEETING, AND THE ACS CANCER CONFERENCE. IN ADDITION, SEVERAL NEW PROGRAMS WERE RECENTLY LAUNCHED AND ARE GENERATING NEW PARTICIPANTS. THESE INCLUDE THE VASCULAR VERIFICATION PROGRAM, WITH ITS FIRST FOUR SITES VERIFIED; THE EMERGENCY GENERAL SURGERY VERIFICATION PROGRAM, WITH ITS FIRST SITE VISIT CONDUCTED; AND THE QUALITY VERIFICATION PROGRAM, WHICH LAUNCHED A NEW SITE REVIEWER TRAINING COURSE. FORM 990, PART III, LINE 4B (CONTINUED FROM PART III) THE ACS CLINICAL CONGRESS IS AN ANNUAL EDUCATIONAL CONFERENCE FOR SURGEONS, INCLUDING FOUR DAYS OF LECTURES, PANEL SESSIONS, POSTGRADUATE COURSES, PRESENTATION OF SCIENTIFIC PAPERS AND RESEARCH, VIDEO-BASED EDUCATION SESSIONS, AND OTHER EDUCATIONAL ACTIVITIES. IN OCTOBER 2023, CLINICAL CONGRESS SAW A RETURN TO PREPANDEMIC ATTENDANCE LEVELS OF MORE THAN 12,000 ATTENDEES BOTH IN-PERSON AND VIRTUALLY. THE PUBLICATION, SELECTED READINGS IN GENERAL SURGERY (SRGS) IS A CRITICAL RESOURCE FOR ALL GENERAL SURGEONS. AFTER MORE THAN 40 YEARS, SRGS REMAINS DEDICATED TO ACS MISSION TO SAFEGUARD STANDARDS OF CARE IN AN OPTIMAL AND ETHICAL PRACTICE ENVIRONMENT. SRGS IS PUBLISHED EIGHT TIMES A YEAR AND FOCUSES ON A REVOLVING CYCLE OF THE MOST RELEVANT TOPICS IN GENERAL SURGERY INCLUDING BREAST DISEASE, COLORECTAL DISEASE, AND BILIARY TRACT DISEASE. SURGICAL EDUCATION AND SELF-ASSESSMENT PROGRAM (SESAP) IS A PREMIER SELF-ASSESSMENT AND EDUCATIONAL RESOURCE PROMOTING EXCELLENCE AND EXPERTISE FOR PRACTICING SURGEONS. THE LATEST EDITION COVERS A BREADTH OF GENERAL SURGERY ACROSS SEVEN MODULES AND IS AVAILABLE IN WEB AND PRINT VERSIONS. FORM 990, PART III, LINE 4C (CONTINUED FROM PART III) THE DIVISION ALSO STAFFS SEVERAL COMMITTEES INCLUDING THE INTERNATIONAL RELATIONS COMMITTEE, SCHOLARSHIP COMMITTEE, AND 13 SURGICAL SPECIALTY ADVISORY COUNCILS. THE DIVISION SUPPORTS THE 300 BOARD OF GOVERNORS WHO ADVISE AND COUNCIL THE BOARD OF REGENTS, AND SUPPORTS THE ACTIVITIES OF THE 121 CHAPTERS AROUND THE WORLD. FORM 990, PART VI, SECTION A, LINE 1A MATERIAL DIFFERENCES IN VOTING RIGHTS ACCORDING TO ARTICLE V, SECTION 2, SUBPARAGRAPH (A) OF THE BYLAWS, IT STATES "DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF REGENTS, THE EXECUTIVE COMMITTEE SHALL EXERCISE THE POWERS OF THE BOARD OF REGENTS IN THE MANAGEMENT AND DIRECTION OF THE BUSINESS AND THE CONDUCT OF THE AFFAIRS OF THE COLLEGE, EXCEPT THAT IT SHALL NOT HAVE POWER TO ELECT FELLOWS; AMEND THE BYLAWS; OR REGULATE FEES, DUES, OR ASSESSMENTS. IT SHALL KEEP A RECORD OF ITS PROCEEDINGS AND SHALL, AFTER EACH MEETING, REPORT THE SAME TO THE REGENTS FOR APPROVAL AT THE NEXT SUCCEEDING MEETING OF THE BOARD OF REGENTS." FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE 990 FORMS ARE COMPLETED BY THE ACS ACCOUNTING DEPARTMENT AND REVIEWED BY OUTSIDE TAX PROFESSIONALS. ONCE OUTSIDE TAX PROFESSIONALS REVIEW AND RECOMMEND CHANGES, THE ACCOUNTING DEPARTMENT FINALIZES THE 990 FORMS. THE ACS CFO REVIEWS AND SIGNS THE FORMS AND ACS ACCOUNTING DEPARTMENT PROVIDES A COPY OF THE RETURN TO THE BOARD OF DIRECTORS. THE ACS ACCOUNTING DEPARTMENT THEN FILES THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT THE COLLEGE HAS CONFLICTS OF INTEREST POLICIES FOR EMPLOYEES AND BOARD MEMBERS. ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO SIGN A DISCLOSURE STATEMENT EACH YEAR, WHICH ARE COLLECTED AND DISSEMINATED BY THE CHIEF FINANCIAL OFFICER'S OFFICE. THERE IS ALSO AN ACS 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 FOLLOWS UP ON ANY ISSUES. THIS INFORMATION IS THEN REPORTED TO THE ACS FINANCE COMMITTEE OF THE BOARD OF REGENTS. IF THE ACS FINANCE COMMITTEE FEELS THERE ARE CONFLICTS THAT ARE QUESTIONABLE IN NATURE, THEY ARE REPORTED TO THE ACS BOARD OF REGENTS CHAIR AND TREASURER FOR ACTION. THE BOARD OF REGENTS EXECUTIVE COMMITTEE SHALL TAKE ACTION ON ANY PRESUMED OR POTENTIAL VIOLATION OF THIS POLICY BY A MEMBER OF LEADERSHIP TO ENSURE THAT A CONFLICT OF INTEREST DOES NOT ARISE OR DOES NOT CONTINUE. IN ADDITION TO ANY LEGAL PENALTIES, SUCH ACTION MAY INCLUDE, BUT SHALL NOT BE LIMITED TO, ORAL ADMONISHMENT, WRITTEN REPRIMAND, RESIGNATION, AND RESTITUTION. A MEMBER WHO DISAGREES WITH THE FINDINGS OR RECOMMENDATIONS OF THE FINANCE COMMITTEE OR THE ACTION OF THE BOARD OF REGENTS EXECUTIVE COMMITTEE MAY APPEAL THE DECISION TO THE BOARD OF REGENTS. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION THE COLLEGE HAS POLICIES AND PROCEDURES CONCERNING COMPENSATION INCREASES, PERFORMANCE EVALUATIONS, AND JOB EVALUATIONS. IN ADDITION, MERIT INCREASES ARE INCLUDED AS A BUDGET PARAMETER FOR REVIEW BY THE FINANCE COMMITTEE AS IS THE ADDITION OF ANY NEW EMPLOYEE OR HUMAN RESOURCE BENEFIT PROPOSAL. THE COLLEGE HAS AN EXECUTIVE COMPENSATION COMMITTEE AS A SUBCOMMITTEE TO THE FINANCE COMMITTEE. THE COMMITTEE IS COMPRISED OF THE BOARD OF REGENTS CHAIR, BOARD OF REGENTS TREASURER, BOARD OF GOVERNORS SECRETARY, AND A MEMBER OF THE FINANCE COMMITTEE. THE EXECUTIVE COMPENSATION COMMITTEE'S PURPOSE IS AS FOLLOWS: TO ESTABLISH PROCEDURES TO CREATE A "REBUTTABLE PRESUMPTION OF REASONABLENESS" IN CONNECTION WITH IRS INTERMEDIATE SANCTIONS REGULATIONS. RESPONSIBILITIES ARE TO ENSURE THAT COMPENSATION FOR EACH "DISQUALIFIED PERSON" IS REASONABLE. HUMAN RESOURCES PROVIDES COMPARABILITY DATA TO THE COMMITTEE IN THE FORM OF SURVEYS, OTHER SIMILAR ORGANIZATIONS, GEOGRAPHICAL COMPARISONS, AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS FOR THE SERVICES OF A DISQUALIFIED PERSON. THE COMMITTEE DOCUMENTS THE BASIS FOR ALL COMPENSATION DETERMINATIONS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS MADE AVAILABLE TO PUBLIC THE BYLAWS ARE AVAILABLE ON THE AMERICAN COLLEGE OF SURGEONS' WEBSITE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PENSION ADJUSTMENT 5,867,240. INSURANCE RECOVERY 500,000. CHANGE IN FUNDS HELD FOR OTHERS -763,363. AMERICAN COLLEGE OF SURGEONS PROF ASSOC 633 N SAINT CLAIR STREET CHICAGO IL 60611 300079883 ED IN SURGERY IL 501(C)(6) ACS 1 ACSPA SURGEONS PAC 633 N SAINT CLAIR STREET CHICAGO IL 60611 141849039 POLITICAL ACT IL 501(C)(27) ACSPA 1 AMERICAN COLLEGE OF SURGEONS FOUNDATION 633 N SAINT CLAIR STREET CHICAGO IL 60611 300305504 SURGICAL EDU IL 501(C)(3) LINE 7 ACS 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 AMERICAN COLLEGE OF SURGEONS PROF ASSOC C 19420779 COST AMERICAN COLLEGE OF SURGEONS PROF ASSOC M 2446628 COST AMERICAN COLLEGE OF SURGEONS PROF ASSOC O 541094 COST AMERICAN COLLEGE OF SURGEONS PROF ASSOC Q 748512 COST AMERICAN COLLEGE OF SURGEONS FOUNDATION C 280442 COST