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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <ProgramServiceRevenueGrp>
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      <ProgramServiceRevenueGrp>
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      <ProgramServiceRevenueGrp>
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      <CompCurrentOfcrDirectorsGrp>
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      <FeesForServicesLegalGrp>
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      <FeesForServicesAccountingGrp>
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        <ExplanationTxt>The ABO accounts for uncertainties in income taxes in accordance with authoritative guidance, which prescribes a recognition threshold of more likely than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. During the year ended 2021, the ABO did not identify any uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Tax returns filed by the ABO are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2018 remain open. The ABO's policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses.</ExplanationTxt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <TotalCompensationFilingOrgAmt>171125</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Schedule J, Part II, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>Dr. Bartley is employed by the Mayo Clinic where he sees patients and performs surgery one day a week (.2). The ABO pays Mayo the Mayo Clinic for the remainder of his time (.8) which is devoted to ABO activities. The consideration for the CEO salary is composed of several inputs: current compensation, market review of compensation of comparable ABMS Executive Directors, performance review, ABO financial status, and any other information that may be deemed relevant. In addition to ABO paying Mayo for Dr. Bartley's 80%-time commitment divided over the 12-month period, ABO shall reimburse Mayo for each of the following Mayo benefits provided for Dr. Bartley: Medical; MRA/Dental; FICA; MERP; LTD; Mayo Paid Life; Pension; SRP; Post-Retirement; 401k/403b Plan Match at 30% of the base salary. The ABO Chair and Vice Chair, in consultation with the ABO Finance Committee, recommend the CEO's salary to the full ABO Board annually.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Management engages an accounting firm to draft the Form 990. The Form then is reviewed by the ABO's Finance Committee and then by all members of the Board of Directors prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The ABO's Conflict of Interest policy is sent to all members of the Board of Directors and all employees each year. Each person is required to acknowledge, in writing, receipt and review of the policy and to disclose any known, potential, or perceived conflicts. The Governance Committee reviews the disclosure forms, seeks further information when potential conflicts are identified, and works with the individuals to eliminate the conflicts. If a board member has a conflict that cannot be eliminated, he or she is recused from any relevant decisions.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The ABO pays Board of Directors travel, lodging, and meal expenses (up to $75 per day) and provides a $9,000 annual stipend. The Board of Directors participate in approximately nine days of business meetings per year. In addition to meetings, the board directors work without compensation approximately 10% or 4 hours per week on ABO-related activities. Total compensation for individual directors may vary based on their participation in additional ABO activities. The consideration for the CEO salary is composed of several inputs: current compensation, market review of compensation of comparable ABMS Executive Directors, performance review, ABO financial status, and any other information that may be deemed relevant. The ABO Chair and Vice Chair, in consultation with the ABO Finance Committee, recommend the CEO's salary to the full ABO Board annually. A 2019 compensation evaluation conducted by an outside consultant group showed that CEO and staff compensation is fair and competitive. Staff compensation ranges are determined based on job scope and performance in reference to an independent salary survey that includes both national and local benchmarks. This survey is conducted every two to three years with annual updates.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization's governing documents, conflict of interest policy, and financial statements are available on the ABO website.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Page 7, Part VII, Column B:</FormAndLineReferenceDesc>
        <ExplanationTxt>The CEO is considered a part time employee who works for the ABO at 80% time. This is based on a 50-hour work week. Members of the ABO Board of Directors spend an average of 10% of a 40-hour work week performing board-related activities. The work varies according to the Director's committee responsibilities. The staff work a standard 40-hour work week.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
