AMERICAN BOARD OF PODIATRIC SURGERY INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD OF PODIATRIC SURGERY INC (EIN 52-1021963)
- Tax period
- 2020-09-01 to 2021-08-31
- Filed
- 2022-03-02
- IRS object ID
- 202210619349300546
- Schema version
- 2020v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-03-02T12:40:17-06:00 | ReturnTs |
| Tax Period End | 2021-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLES W ROTH CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 385 HAYES STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521021963 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BOARD OF PODIATRIC | BusinessNameLine1Txt |
| Business Name Line2 | SURGERY INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 4155537800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 445 FILLMORE STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94117 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHERINE KREITER | PersonNm |
| Person Title | EXEC. DIR. | PersonTitleTxt |
| Phone | 4155537800 | PhoneNum |
| Signature | 2021-01-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KATHERINE | PersonFirstNm |
| Person Last | KREITER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHARLES W ROTH CPA | PreparerPersonNm |
| PTIN | P00185513 | PTIN |
| Phone | 4158613666 | PhoneNum |
| Preparation | 2022-01-30 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AM BOARD OF FOOT AND ANKLE SURGERY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM ADAMS DPM | PrincipalOfficerNm |
| Gross Receipts | $8,768,131 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.ABFAS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | TO PROTECT & IMPROVE PUBLIC HEALTH BY THE ADVANCEMENT OF THE ART & SCIENCE OF PODIATRIC SURGERY | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 22 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,518,639 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,502,510 | CYProgramServiceRevenueAmt |
| PY Investment Income | $609,965 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,265,621 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $7,128,604 | PYTotalRevenueAmt |
| CY Total Revenue | $8,768,131 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,955,734 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,969,990 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,081,421 | PYOtherExpensesAmt |
| CY Other Expenses | $3,225,505 | CYOtherExpensesAmt |
| PY Total Expenses | $6,037,155 | PYTotalExpensesAmt |
| CY Total Expenses | $6,195,495 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,091,449 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,572,636 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,276,022 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,272,360 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,725,775 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,149,477 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,550,247 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,122,883 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROTECT & IMPROVE PUBLIC HEALTH BY THE ADVANCEMENT OF THE ART & SCIENCE OF PODIATRIC SURGERY | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | EXAMS TO CERTIFY AND RECERTIFY PODIATRISTS AS QUALIFIED SURGEONS IN FOOT AND ANKLE SURGERY. OVER 2000 APPLICANTS WITH DOCUMENTED SURGICAL CASES SIT FOR EXAMS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REGISTRATION & MAINTENANCE OF HIGH MEMBERSHIP STANDARDS. OVER 7500 ACTIVE DIPLOMATES AND 2000 BOARD QUALIFIED MEMBERS ABIDE BY RULES & SUBJECT TO RE-CERT. EXAM. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESIDENCY EVALUATION AND EDUCATION PROGRAM - WORKING WITHIN THE PROFESSION TO ENSURE A HIGH LEVEL OF SURGICAL TRAINING & EDUCATION. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MAINTENANCE OF ELIGIBILITY STANDARDS TO MAINTAIN PUBLIC TRUST IN BOARD CERTIFIED STATUS AND MEMBER ADVERTISING STANDARDS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 22 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINE NGUYEN CONTROLLER | PersonNm |
| Phone | 4155537800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 445 FILLMORE STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94117 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| KATHERINE KREITER | |||||||
| EXEC. DIR. | 35.00 | Yes (X) | $325,671 | $0 | $16,283 | ||
| TRACY L O'HARA | |||||||
| KNOWLEDGE MA | 35.00 | $183,003 | $0 | $9,150 | Yes (X) | ||
| JOHN VENSON DPM | |||||||
| CREDENTIALIN | 25.00 | $176,630 | $0 | $8,831 | Yes (X) | ||
| HARIS CHEEMA | |||||||
| CIO | 35.00 | $170,025 | $0 | $8,501 | Yes (X) | ||
| KEITH JACOBSON DPM | |||||||
| IMMED PAST-P | 5.00 | Yes (X) | $25,000 | $0 | $0 | Yes (X) | |
| WILLIAM ADAMS DPM | |||||||
| PRESIDENT | 5.00 | Yes (X) | $25,000 | $0 | $0 | Yes (X) | |
| AMBERLY C PARADOA DPM | |||||||
| PRESIDENT EL | 5.00 | Yes (X) | $20,000 | $0 | $0 | Yes (X) | |
| JEFFERY L GIESKING DPM | |||||||
| SECT/TREASUR | 5.00 | $15,000 | $0 | $0 | Yes (X) | ||
| JOHN T MARCOUX DPM | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| KATIE SWANSTROM DPM | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MICHAELVAN PELT DPM | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| MICHELLE BUTTERWORTH DPM | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| NICOLE BAUERLY DPM | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $940,329 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $42,765 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD GERSHON | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6545 N LE MAI AVE | AddressLine1Txt |
| City | LINCOLNWOOD | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60712 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | EXAM CONSULTANT | ServicesDesc |
| Compensation | $208,415 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| CERTIFYING EXAM - FEES | $3,191,194 | $3,191,194 |
| ANNUAL FEE - DUES | $2,016,388 | $2,016,388 |
| VERIFICATIONS,CERTIFICATES | $1,294,928 | $1,294,928 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,502,510 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,265,621 | TotalRevenueColumnAmt |
| Exclusion | $2,265,621 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,768,131 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,502,510 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,265,621 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,315,992 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,038 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $277,643 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,317 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,055 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,624 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,232 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,339 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,791 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,523 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,003 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF EXAMS | $1,166,630 |
| ADVERTISING/DESIGN/MKT. | $281,561 |
| COMPUTER RELATED | $187,286 |
| COMMITTEE EXPENSE | $163,425 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $685,036 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,195,495 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,892,465 | BOYAmt |
| EOY | $5,896,415 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $862,149 | BOYAmt |
| EOY | $667,618 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,878 | BOYAmt |
| EOY | $384,539 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,999,623 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,102,524 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,152,463 | BOYAmt |
| EOY | $2,897,099 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,015,518 | BOYAmt |
| EOY | $12,237,166 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,549 | BOYAmt |
| EOY | $189,523 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,276,022 | BOYAmt |
| EOY | $22,272,360 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $619,505 | BOYAmt |
| EOY | $666,744 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,106,270 | BOYAmt |
| EOY | $3,482,733 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,725,775 | BOYAmt |
| EOY | $4,149,477 | 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 | $15,550,247 | BOYAmt |
| EOY | $18,122,883 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,550,247 | BOYAmt |
| EOY | $18,122,883 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,276,022 | BOYAmt |
| EOY | $22,272,360 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,572,636 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $843,642 | OtherCostOrOtherBasisAmt |
| Book Value | $843,642 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,167,083 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,360,481 | DepreciationAmt |
| Book Value | $1,806,602 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,988,898 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,742,043 | DepreciationAmt |
| Book Value | $246,855 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,897,099 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $8,768,131 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $8,768,131 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $8,768,131 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,195,495 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $6,195,495 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $6,195,495 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| KATHERINE KREITER | |||
| EXEC. DIR. | $325,671 | $16,283 | $341,954 |
| TRACY L O'HARA | |||
| KNOWLEDGE MANAGEMENT | $183,003 | $9,150 | $192,153 |
| JOHN VENSON DPM | |||
| CREDENTIALING/EXAM | $176,630 | $8,831 | $185,461 |
| HARIS CHEEMA | |||
| CIO | $170,025 | $8,501 | $178,526 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM C | AM. BOARD OF FOOT AND ANKLE SURGERY |
| FORM 990, PAGE 1, PART I, LINE 6 | MEMBERS VOLUNTEER FOR COMMITTEES TO SELECT SIMULATIONS FOR TESTS, TO WRITE QUESTIONS FOR EXAMS, TO ASSESS CREDENTIALS OF CANDIDATES AND IMPROVE RESIDENCY PROGRAMS. OTHER COMMITTEES INCLUDE - COMMUNICATIONS AND CONTINUOUS CERTIFICATION. |
| FORM 990, PAGE 2, PART III, LINE 4D | MAINTENANCE OF ELIGIBILITY STANDARDS TO MAINTAIN PUBLIC TRUST IN BOARD CERTIFIED STATUS AND MEMBER ADVERTISING STANDARDS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS ELECT BOARD OF DIRECTORS FROM THEIR FELLOW DIPLOMATE MEMBERS. THE BOARD OF DIRECTORS ELECT THE BOARD OFFICERS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | MEMBERS MUST APPROVE ALL BY-LAW CHANGES BY A MAIL-IN OR ELECTRONIC VOTE. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS REVIEWED BY THE ORGANIZATION'S CFO AND EXECUTIVE DIRECTOR IN DETAIL. A COMPLETE COPY IS THEN SENT TO THE BOARD OF DIRECTORS BEFORE THEIR NEXT BOARD MEETING. AFTER ANY DISCUSSION, THE CFO MAKES CHANGES AS AGREED (IF ANY) AND THEN SIGNS THE AUTHORIZATION TO E-FILE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | MEMBERS WHO ARE ON THE EXAM COMMITTEE MAY NOT TEACH REVIEW COURSES. EACH COMMITTEE MEMBER IS REQUIRED TO SEND A COMPLIANCE STATEMENT. MEMBERS OF THE BOARD OF DIRECTORS ARE DISCOURAGED FROM SERVING ON OTHER PROFESSIONAL PODIATRY BOARDS DURING THEIR TERM IN OFFICE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | BOARD OF DIRECTORS APPROVE ANNUAL SALARY OF THE EXECUTIVE DIRECTOR BASED ON COMPARABLE DATA OF OTHER CERTIFYING BOARDS. THE CFO OBTAINS THE COMPARABLE DATA FROM ITS PAYROLL PROVIDER (A NATIONAL COMPANY) WITH THE SALARY RANGE IN THE SAN FRANCISCO BAY AREA. MANAGEMENT THEN SELECTS A SALARY WITHIN THAT RANGE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE CFO OBTAINS THE COMPARABLE DATA FROM ITS PAYROLL PROVIDER (A NATIONAL COMPANY) BASED ON JOB DESCRIPTIONS OF KEY EMPLOYEES WITH SALARY RANGES FOR EACH IN THE SAN FRANCISCO BAY AREA. MANAGEMENT THEN SELECTS SALARIES WITHIN THAT RANGE. THE BOARD OF DIRECTORS APPROVE THE ANNUAL SALARY LEVEL FOR STAFF WHEN IT APPROVES THE NEXT YEAR'S BUDGET. |
| FORM 990, PAGE 6, PART VI, LINE 19 | PUBLIC MAY REQUEST GOVERNING DOCUMENTS IN PERSON OR IN WRITING. COPIES ARE FURNISHED AS QUICKLY AS POSSIBLE. FORM 990'S ARE AVAILABLE ON NPO WEBSITES. |
| FORM 990, PART IX, LINE 24E | AWARDS & CERTIFICATES 157,377 0 0 CREDIT CARD & BANK FEES 154,547 0 0 AMS PROGRAM 114,177 0 0 OTHER ADMIN 78,699 0 0 COMMUNICATIONS 71,145 0 0 STUDENT AWARDS 23,004 0 0 EXTERNAL ORG - FEES 21,794 0 0 EQUIP RENTAL 19,419 0 0 STAFF DEVEL. 17,110 0 0 POSTAGE & DELV 14,407 0 0 SUPPLIES 7,385 0 0 NEWSLETTERS 5,972 0 0 TOTAL 685,036 0 0 |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PODIATRY RESIDENCY RESOURCE INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 445 FILLMORE ST | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94117 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311731243 | EIN |
| Primary Activities | SERVICE | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C CORP | EntityTypeTxt |
| Share Of Total Income | $409,389 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $1,202,677 | ShareOfEOYAssetsAmt |
| Ownership | 0.50000 | OwnershipPct |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| PODIATRY RES RES INC | ||
| N | $42,000 | MONTHLY FEE |
| PODIATRY RES RES INC | ||
| O | $171,775 | ACTUAL COSTS |