SOCIETY OF GASTROENTEROLOGY NURSES AND ASSOCIATES INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: SOCIETY OF GASTROENTEROLOGY NURSES AND ASSOCIATES INC (EIN 51-0149057)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-08-16
IRS object ID: 202202289349300820
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-08-16T12:48:03-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	470900880	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CALIBRE CPA GROUP PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	462 SEVENTH AVENUE 16TH FLOOR	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10018	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	510149057	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SOCIETY OF GASTROENTEROLOGY NURSES AND	BusinessNameLine1Txt
Business Name Line2	ASSOCIATES INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SOCI	BusinessNameControlTxt
Phone	3123215165	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 NORTH WABASH SUITE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KIM ESKEW	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3123215165	PhoneNum
Signature	2022-05-31	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KIM	PersonFirstNm
Person Last	ESKEW	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARK BATLINER	PreparerPersonNm
PTIN	P01455172	PTIN
Phone	2126951300	PhoneNum
Preparation	2022-08-16	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KIM ESKEW	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 NORTH WABASH SUITE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,280,892	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.SGNA.ORG	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1979	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	THE SOCIETY OF GASTROENTEROLOGY NURSES AND ASSOCIATES (SGNA) IS A PROFESSIONAL ORGANIZATION OF NURSES AND ASSOCIATES DEDICATED TO THE SAFE AND EFFECTIVE PRACTICE OF GASTROENTEROLOGY AND ENDOSCOPY NURSING. SGNA CARRIES OUT ITS MISSION BY ADVANCING THE SCIENCE AND PRACTICE OF GASTROENTEROLOGY AND ENDOSCOPY NURSING THROUGH EDUCATION, RESEARCH, ADVOCACY, AND COLLABORATION, AND BY PROMOTING THE PROFESSIONAL DEVELOPMENT OF ITS MEMBERS IN AN ATMOSPHERE OF MUTUAL SUPPORT.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$99,304	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$44,170	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$574,412	PYContributionsGrantsAmt
CY Contributions Grants	$585,081	CYContributionsGrantsAmt
PY Program Service Revenue	$1,304,938	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,131,770	CYProgramServiceRevenueAmt
PY Investment Income	-$67,738	PYInvestmentIncomeAmt
CY Investment Income	$12,708	CYInvestmentIncomeAmt
PY Other Revenue	$93,350	PYOtherRevenueAmt
CY Other Revenue	$261,386	CYOtherRevenueAmt
PY Total Revenue	$1,904,962	PYTotalRevenueAmt
CY Total Revenue	$1,990,945	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,917,785	PYOtherExpensesAmt
CY Other Expenses	$1,682,159	CYOtherExpensesAmt
PY Total Expenses	$1,917,785	PYTotalExpensesAmt
CY Total Expenses	$1,682,159	CYTotalExpensesAmt
PY Revenues Less Expenses	-$12,823	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$308,786	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,410,651	TotalAssetsBOYAmt
Total Assets EOY	$1,370,047	TotalAssetsEOYAmt
Total Liabilities BOY	$671,829	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$335,955	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$738,822	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,034,092	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE SOCIETY OF GASTROENTEROLOGY NURSES AND ASSOCIATES (SGNA) IS A PROFESSIONAL ORGANIZATION OF NURSES AND ASSOCIATES DEDICATED TO THE SAFE AND EFFECTIVE PRACTICE OF GASTROENTEROLOGY AND ENDOSCOPY NURSING. SGNA CARRIES OUT ITS MISSION BY ADVANCING THE SCIENCE AND PRACTICE OF GASTROENTEROLOGY AND ENDOSCOPY NURSING THROUGH EDUCATION, RESEARCH, ADVOCACY, AND COLLABORATION, AND BY PROMOTING THE PROFESSIONAL DEVELOPMENT OF ITS MEMBERS IN AN ATMOSPHERE OF MUTUAL SUPPORT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	THE SOCIETY HELD AN ANNUAL CONFERENCE THAT INCLUED SPEAKERS AND SESSIONS IN THE FIELD OF GASTROENTEROLOGY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	SGNA IS COMMITTED TO PROVIDING CONTINUING EDUCATION FOR GI NURSES AND ASSOCIATES THAT APPROPRIATELY FITS THEIR NEEDS. THE SOCIETY OFFERS A GROWING LIBRARY OF ONLINE EDUCATION MODULES THAT ALLOWS MEMBERS TO OBTAIN ADDITIONAL EDUCATION CREDITS WITHOUT HAVING TO TRAVEL TO A TRAINING SEMINAR.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3123215165	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N WABASH	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JANET KING
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
NANCY DENTON
PRESIDENT-ELECT	2.00	Yes (X)	Yes (X)	$0	$0	$0
EILEEN DAUZ
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
JEANINE PENBERTHY
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
MICHELLE JUAN
IMMEDIATE PAST PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
KIMBERLY GALLUB
DIRECTOR OF AWARDS	2.00	Yes (X)		$0	$0	$0
BARB DARBY
DIRECTOR OF EDITORIAL	2.00	Yes (X)		$0	$0	$0
JUDITH CURRIER
DIRECTOR OF EDUCATION	2.00	Yes (X)		$0	$0	$0
TERESITA FOLIACCI
DIRECTOR OF PRACTICE	2.00	Yes (X)		$0	$0	$0
MICHELE TYRING
DIRECTOR OF PROGRAM	2.00	Yes (X)		$0	$0	$0
MAUREEN CAIN
DIRECTOR OF REGIONAL SOCIETIES	2.00	Yes (X)		$0	$0	$0
MICHELLE OILAR
ASSOCIATE MEMBER AT LARGE	2.00	Yes (X)		$0	$0	$0
KATHY A BAKER
EX-OFFICIO JOURNAL EDITOR	2.00	Yes (X)		$0	$0	$0
KIM ESKEW
EX-OFFICIO EXECUTIVE DIREC	40.00		Yes (X)	$0	$0	$0
LEA ANNE MYERS
IMMEDIATE PAST PRESIDENT (PAST)	2.00	Yes (X)		$0	$0	$0
JAY LARDIZABAL
DIRECTOR OF PROGRAM (PAST)	2.00	Yes (X)		$0	$0	$0
KELLEY WATSON
SPEAKER OF THE HOUSE (PAST)	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N WABASH AVE	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT SERVICES	ServicesDesc
Compensation	$1,577,993	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$585,081	MembershipDuesAmt
Total Contributions	$585,081	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEETINGS	611710	$634,897	$634,897
PUBLICATIONS	541800	$288,843	$189,539	$99,304
SPONSORSHIP	611710	$153,030	$153,030
RESEARCH & EDUCATION	611710	$55,000	$55,000

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,131,770	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,708	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,708	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$378,905	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$289,947	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$88,958	TotalRevenueColumnAmt
Related Or Exempt Func Income	$88,958	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	611710	BusinessCd
Total Revenue Column	$172,428	TotalRevenueColumnAmt
Related Or Exempt Func Income	$172,428	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$172,428	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,990,945	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,306,560	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$99,304	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$193,640	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,634	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$107,821	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$125,054	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,871	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$77,452	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$755	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$381,621	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,606	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
COMMITTEES	$273,338
ADMINISTRATIVE SUPPORT	$183,660
SPONSORSHIP	$137,734
STAFF OPERATIONS	$104,734

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$72,239	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,682,159	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$525,705	BOYAmt
EOY	$457,552	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$14,222	BOYAmt
EOY	$19,626	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$40,527	BOYAmt
EOY	$100,750	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$135,784	BOYAmt
EOY	$118,110	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$119,027	BOYAmt
EOY	$104,867	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$575,354	BOYAmt
EOY	$569,142	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$32	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,410,651	BOYAmt
EOY	$1,370,047	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$198,353	BOYAmt
EOY	$87,019	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$473,476	BOYAmt
EOY	$248,936	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$671,829	BOYAmt
EOY	$335,955	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$738,822	BOYAmt
EOY	$1,034,092	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$738,822	BOYAmt
EOY	$1,034,092	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,410,651	BOYAmt
EOY	$1,370,047	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$308,786	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$13,516	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,267,376	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$13,516	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$13,516	RevenueNotReportedAmt
Revenue Subtotal	$2,280,892	RevenueSubtotalAmt
Other Revenues Not Included	-$289,947	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$289,947	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,990,945	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,972,106	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$289,947	OtherExpensesIncludedAmt
Expenses Not Reported	$289,947	ExpensesNotReportedAmt
Expenses Subtotal	$1,682,159	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,682,159	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE SOCIETY PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2020, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2018 THROUGH 2020 REMAINS OPEN WITH THE VARIOUS TAXING AUTHORITIES.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	COST OF GOOD SOLD -289,947.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 289,947.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE SOCIETY HAS A CONTRACT WITH A FULL SERVICE MANAGEMENT COMPANY WHICH PROVIDES ALL DAY-TO-DAY OPERATING ACTIVITIES, UNDER THE DIRECTIVE OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 6	MEMBERSHIP IN THE SOCIETY SHALL BE OPEN TO ALL QUALIFIED INDIVIDUALS INVOLVED IN OR ASSOCIATED WITH GASTROENTEROLOGY AND/OR ENDOSCOPY NURSING PRACTICE. MEMBERSHIP INCLUDES BOTH VOTING AND NONVOTING MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	ANNUAL ELECTIONS BY THE MEMBERS SHALL BE CONDUCTED TO ELECT DIRECTORS OF THE BOARD OF DIRECTORS AND THE FOUR MEMBERS OF THE COMMITTEE ON NOMINATIONS AND ELECTIONS. ANNUAL ELECTIONS BY THE BOARD OF DIRECTORS SHALL BE CONDUCTED TO ELECT THE OFFICERS OF THE SOCIETY.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTORS AND OPERATION MANAGER BEFORE SUBMISSION TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS HAVE A FIDUCIARY RELATIONSHIP TO THE SOCIETY. BOARD MEMBERS SHALL NOT TAKE ADVANTAGE OF THEIR POSITIONS OR THEIR PERSONAL KNOWLEDGE OBTAINED THROUGH BUSINESS WITH THE SOCIETY FOR PERSONAL GAIN. A CONFLICT OF INTEREST EXISTS WHEN AN INDIVIDUAL IS IN A POSITION TO PROFIT DIRECTLY OR INDIRECTLY TROUGH APPLICATION OF AUTHORITY, INFLUENCE, OR KNOWLEDGE IN RELATION TO THE AFFAIRS OF SGNA. A CONFLICT OF INTEREST ALSO EXISTS IF A RELATIVE BENEFITS OR WHEN THE ORGANIZATION IS ADVERSELY AFFECTED IN ANY WAY. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE BOARD MEMBER SHALL NOT PARTICIPATE IN DISCUSSION RELATED TO THE SUBJECT IN WHICH HE/SHE HAS PERSONAL INTEREST. THIS INCLUDES ABSTAINING FROM VOTING ON RELATED ISSUES. NO BOARD MEMBER SHALL ENDORSE ANY PERSON, PRODUCT, OR SERVICE ON BEHALF OF SGNA. A BOARD MEMBER'S IMMEDIATE FAMILY SHALL NOT BE EMPLOYED IN ANY OFFICIAL BUSINESS CAPACITY FOR SGNA. AT BOARD ORIENTATION AND ANNUALLY THERE AFTER EACH BOARD MEMBER WILL BE ASKED TO COMPLETE A CONFLICT OF INTEREST FORM.
FORM 990, PART VI, SECTION C, LINE 19	THE BYLAWS ARE MADE AVAILABLE TO THE PUBLIC ON THE SGNA WEBSITE. THE POLICIES ARE NOT MADE AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS BY REQUEST, SO NOT TO THE PUBLIC. AUDITED FIGURES ARE REPORTED TO THE MEMBERSHIP AT THE ANNUAL COURSE DURING THE BUSINESS MEETING.
FORM 990, PART XII, LINE 2C	THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITORS. THIS POLICY HAS NOT CHANGED FROM THE PREVIOUS YEAR.