2022-05-11T16:54:36-07:00 2021-06-30 410746749 CliftonLarsonAllen LLP 801 Cherry Street Suite 1400 Fort Worth TX 76102 990 2020-07-01 952706905 AMERICAN ASSOCIATION OF CRITICAL CARE NURSES AMER 9493622000 27071 Aliso Creek Road Aliso Viejo CA 926563399 Dana Woods Chief Executive Officer 9493622000 2022-05-11 1 Michaela Cromar P00895728 8178822212 2022-05-11 1 11 1 AAL2 2020 2022-09-23 18:48:47Z Dana Woods 27071 Aliso Creek Road Aliso Viejo CA 926563399 61430064 0 X www.aacn.org X 1972 CA AACN is dedicated to creating a healthcare system driven by the needs of patients and their families where acute and critical care nurses make their optimal contribution. 13 13 193 2600 733147 8099 186773 4160690 20747460 23320134 7156514 6614844 6565693 1532865 34656440 35628533 397435 431956 0 0 26560883 27686684 0 0 34540 10903113 6563849 37861431 34682489 -3204991 946044 143561539 150994655 41160588 36933523 102400951 114061132 Patients and their families rely on nurses at the most vulnerable times of their lives. Acute and critical care nurses rely on AACN for expert knowledge and the influence to fulfill their promise to patients and their families. AACN drives excellence because nothing less is acceptable. 0 0 6048632 0 2493685 The National Teaching Institute and Critical Care Exposition (NTI) is a 4-day conference expected to attract over 7,800 critical-care and advance practice nurses. More than 200 educational sessions were to be offered on the most current techniques and equipment available to improve patient care and patient outcomes (7,800 nurses). Because of the COVID-19 pandemic, the conference scheduled for May 2021 was held virtually with 6,670 nurses attending the virtual conference. 5985074 293459 10377771 At year end, the association had over 129,000 nurse members who are eligible for research grants as well as educational scholarships. In addition, the association provides members with journals, newsletters, practice alerts, protocols for best practices and unlimited continuing education credits covering a wide range of topics pertinent to caring for acute and critically ill patients (129,000 nurse members). 4002847 0 10609375 The association sponsors various volunteer work group meetings to determine the educational requirements of critical-care nurses. Continuing education (CE) opportunities are provided to meet this need via educational articles and online webinars. These CE products are provided free of charge to our membership. Other educational items are available for purchase in our online bookstore. In addition, AACN has developed a number of self-paced e-learning training programs including orientation courses for nurses transitioning into an ICU setting (ECCO) and for new nurse managers (ENMO). Other self-paced courses include an ECG basics, preceptor, and pharmacology courses. (over 86,000 unique learners received CE credits on our website CE Activities pages) 324093 119710 306768 AACN has over 200 organized Chapters that hold local community meetings and workshops and sponsor regional educational seminars to help critical-care nurses keep current with the latest trends and technologies. (Estimated 19,200 chapter members). 2496350 18788 521358 Practice Excellence: Using feedback from members, volunteers, constituents and outside leaders, research is funded through grants in areas such as palliative and end-of-life care, pain management, advance directives, and healthy work environments. Also includes the CSI Academy, a regional 12 to 16-month nursing excellence and training program designed to leverage staff nurses' expertise to enhance patient care and decrease hospital expenses. Lastly, includes the Beacon Award for Excellence which recognizes individual hospital units that distinguish themselves by improving every facet of patient care. The Beacon Award's three levels of designation recognize significant milestones along a unit's journey. For patients and families, the Beacon Award signifies exceptional care through improved outcomes and greater overall satisfaction. For nurses, a Beacon Award signals a positive and supportive work environment with greater collaboration between colleagues and leaders, higher morale and lower turnover. 2820443 138498 828126 18856996 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 273 0 193 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X Michael Wulf 9493622000 27071 Aliso Creek Road Aliso Viejo CA 926563399 Dana Woods Exec Director/CEO 40 15 X 608361 0 51294 Tracey Van Dell Senior Director 40 5 X 265428 0 59644 Marye Barden Chief Clinical Officer 40 0 X 292042 0 32059 Miguel Villela IT Director 40 0 X 262788 0 44885 Kelli Lockhart Senior Director 40 5 X 270232 0 30647 Elizabeth Gothard Senior Director 40 0 X 265635 0 18871 Gregory Reinhart Human Resources Director 40 0 X 215787 0 36967 Herbert Williams-Dalgart Learning Excellence Director 40 0 X 197980 0 51040 Michael Wulf Controller 40 0 X 219372 0 27375 Juan Sanchez Applications Technical Lead 40 0 X 196795 0 49108 Jeffrey Green Chief Financial Officer 40 10 X 146111 0 15975 Elizabeth Bridges President 10 0 X X 0 0 0 Beth Wathen President-Elect 10 0 X X 0 0 0 John Gallagher Secretary 4 0 X X 0 0 0 Theresa Davis Treasurer 4 0 X X 0 0 0 Amanda Bettencourt Board Member 4 0 X 0 0 0 Rose Hata Board Member 4 0 X 0 0 0 Kiersten Henry Board Member 4 2 X 0 0 0 Jennifer Adamski Board Member 4 2 X 0 0 0 Alvin Jeffery Board Member 4 0 X 0 0 0 Paula Levett Board Member 4 0 X 0 0 0 Rebekah Marsh Board Member 4 0 X 0 0 0 Anna Dermenchyan Board Member 4 0 X 0 0 0 Katie Schatz Board Member 4 0 X 0 0 0 2940531 0 417865 75 0 1 0 Howard Building Corporation 707 Wilshire Boulevard Suite 3750 Los Angeles CA 90017 General building contractor 8505888 Dartmouth Journal Services PO Box 842371 Boston MA 022842371 Journal printing and fulfillment 968583 Merrill Lynch 7825 Fay Avenue Suite 300 La Jolla CA 92037 Investment advisors 667503 H Hendy Associates 4770 Campus Drive Suite 100 Newport Beach CA 92660 Architectural services 534493 Tekworks Inc 13000 Gregg Street Suite B Poway CA 92064 Cabling and networking services 302066 17 0 0 20971 0 3685000 454719 0 4160690 Membership Dues 813920 9563732 9563732 0 0 Continuing Education Programs 611710 8842712 8842712 0 0 Education Publications 511120 1518379 739394 778985 0 Chapter Activities 611710 306768 306768 0 0 Education Conferences 611710 2567185 2493685 0 73500 521358 521358 0 0 23320134 1598376 0 0 1598376 0 0 0 0 887681 839380 0 48301 1129029 0 1545664 0 -416635 0 -416635 0 -59872 -356763 22348829 6524185 17333201 6523345 5015628 840 5016468 0 0 5016468 17343 20971 9254 8089 0 8089 0 0 0 0 0 0 1406156 390067 1016089 1002055 14034 0 37641 0 0 37641 37641 35628533 24309084 733147 6425612 162187 162187 269769 269769 0 0 0 0 2162020 0 2162020 0 0 0 0 0 20408909 10188069 10201193 19647 1211756 604015 606576 1165 2512783 1203536 1306926 2321 1391216 634653 755339 1224 0 0 0 0 146967 0 146967 0 48011 636 47375 0 0 0 0 0 0 0 679485 0 679485 0 1089932 368820 711112 10000 2458113 2458113 0 0 680085 241896 438189 0 787452 0 787452 0 643872 643872 0 0 1137680 0 1137680 0 123584 119285 4299 0 0 0 0 0 2151983 2151983 0 0 647591 0 647591 0 -8600679 -3134240 -5466439 0 2231890 859179 1372711 0 165163 0 165163 0 Printing and publications 1402617 1359512 43105 0 Postage and shipping expenses 753085 725711 27191 183 Tax expense 17018 0 17018 0 0 0 0 0 34682489 18856996 15790953 34540 8011603 6423584 8587593 13341313 0 0 1349342 1737110 0 0 0 0 0 0 325702 245159 850194 1282939 56461215 12912993 49365515 43548222 75071590 84416328 0 0 0 0 0 0 0 0 143561539 150994655 7628093 6864243 0 0 9338668 10205325 0 0 0 0 0 0 20438509 19863955 3685000 0 70318 0 41160588 36933523 X 98864648 109843137 3536303 4217995 102400951 114061132 143561539 150994655 946044 10714137 0 0 0 0 X 0 1 X 1 0 X 845294 729309 678484 186773 4160690 6600550 28481468 29130678 29210077 22289657 24795939 133907819 40113 42497 61673 39893 17343 201519 0 0 0 0 0 0 0 0 0 0 0 0 29366875 29902484 29950234 22516323 28973972 140709888 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 140709888 2239285 2344969 2816116 2641936 1646677 11688983 0 0 43896 122485 184337 350718 2239285 2344969 2860012 2764421 1831014 12039701 92102 0 0 0 0 92102 139426 53652 53468 4372866 37641 4657053 31837688 32301105 32863714 29653610 30842627 157498744 0.89340 0.88729 0.07644 0.07889 X Schedule A, Part III, Line 12 Most of the miscellaneous revenue is related to write-off of unused and likely to never be redeemed gift certificates. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 1 9000 0 0 0 0 9000 0 Schedule C, Part II-B, Line 1 During this period, approximately 120 hours of paid staff time was spent writing and reviewing letters in support of or in opposition of legislation and/or endorsing other organizations' requests for support of legislation. These include: (1)Signed on to a Nursing Community Coalition letter expressing strong support for the Centers for Medicare and Medicaid Services' swift and impactful actions to provide regulatory relief for healthcare providers during the current public health emergency. Letter urges CMS to continue to remove the barriers to practice, encourage innovation and ensure that patients have access to the highest quality nursing care by extending, and making permanent, waivers beyond this Public Health Emergency (PHE). (2)Sent a letter to House and Senate leaders asking that personal protective equipment (PPE), testing of healthcare providers, and mental health be considered in legislation related to coronavirus relief. (3)Signed on to a Nursing Community Coalition letter congratulating Dr. Shannon Zenk as the new Director of the National Institute of Nursing Research. (4)Signed on to a Nursing Community Coalition letter thanking members of the Senate and the House for their continued efforts to address the COVID-19 pandemic and the impact it has on communities and patients. Asking to incorporate these shared priorities: Protect and Support Nurses and APRNs on the Front-lines; Increase Funding for Title VIII Nursing Workforce Development Programs; Support Nursing Education Infrastructure; Strengthen Investments in Public Health; Invest in Nursing Research and Promote Access to Telehealth. (5)Signed on to a Nursing Community Coalition letter urging the Chairman and Ranking Member of the Committee on Veteran's Affairs to include and pass the bipartisan United States Cadet Nurse Corps Service Recognition Act of 2019 (S.997) in any legislative package honoring our nation's veterans before the end of the 116th Congress. (6)Signed on to a Nursing Community Coalition letter urging the Chairman and Ranking Member of the Committee on Veteran's Affairs to include and pass the bipartisan United States Cadet Nurse Corps Service Recognition Act of 2019 (H.2056) in any legislative package honoring our nation's veterans before the end of the 116th Congress. (7)AACN, along with other nursing organizations (ENA/AANP/NAPNAP) signed on to joint statement reiterating our belief in the power of an inter professional approach to health care that highlights each provider's unique contributions and mutual commitment to all patients. (8)Signed on to a Nursing Community Coalition letter to House and Senate leaders supporting the Future Advancement of Academic Nursing (FAAN) Act (S.4396/H.R.7945) asking Congress to include FAAN Act in the next COVID-19 Legislative Package. (9)Signed on to a Nursing Community Coalition letter to the President-Elect and Vice-President Elect offering support and encouraging them to include nurses at every step of the process, including in all possible conversations and among all future task forces, commissions, committees, councils and federal boards. (10)November, 2020: AACN signed on to a Nursing Community Coalition letter requesting support of the House of Representatives recommended funding level of at least $269.972 million for Nursing Workforce Development Programs and at least $177.976 million for the National Institute of Nursing Research (NINR, National Institutes of Health) as recommended in the Senate Appropriations Committee for Fiscal Year 2021. (11)AACN sent a letter to Vice-President Elect, Kamala Harris, asking for a nurse representative to be considered for the Coronavirus Task Force under Biden's Administration. (12)AACN sent a letter to three representatives of the Biden COVID-19 Task Force asking them to consider the need for nursing expertise on the Task Force. (13)AACN sent a letter to three representatives of the Biden COVID-19 Task Force asking them to consider the need for nursing expertise on the Task Force and asking them to consider Elizabeth Bridges as a candidate for that position. (14)AACN signed on to a Joint Statement from CCSC to the Trump Administration, President-Elect Biden's COVID-19 Task force, Congressional Leadership & State Governors on the distribution of personal protective equipment (PPE) and allocation of other resources. (15)AACN sent a letter congratulating Jane Hopkins on her selection to President-Elect Biden's COVID-19 Advisory Board. (16)AACN sent a letter to the National Governor's Association (all State Governor's) asking for bold action at the state level to assure that the entire healthcare workforce is able to meet patients' needs for the months to come. (17)AACN signed on to a Nursing Community Coalition congratulatory letter to Rosa DeLauro, Chairwoman of US House Committee on Appropriations on her election to the chair position. (18)AACN signed to an AACN-Colleges letter to the Comptroller General of the United States GAO nominating Dr. Michelle Edwards for the Medicare Payment Advisory Commission (MedPAC). (19)AACN signed on to a Nursing Community Coalition letter urging the House and Senate to include these priorities as they continue to address COVID-19 pandemic: 1) protect and support those on the front lines; 2) support nursing education infrastructure (pass the FAAN Act); 3) include nurses, APRNs, and nursing students in all National Public Health plans; 4) invest in Federal programs that support nursing workforce and nursing research; and 5) promote access to telehealth. (20)AACN signed on to a CCSC letter to the Food and Drug Administration on the accuracy of pulse oximetry on darker skin colors. (21)AACN signed on to a Nursing Community Coalition letter to Senators Murray and Blount requesting support for $530 million for the Nursing Workforce Development Programs and $193 million for the National Institute of Nursing Research (NINR) in FY 2022. (22)AACN signed on to a Nursing Community Coalition letter to U.S. Representatives DeLauro and Cole requesting support for $530 million for the Nursing Workforce Development Programs and $193 million for the National Institute of Nursing Research (NINR) in FY 2022. (23)AACN signed on to a Nursing Community Coalition letter to House leaders urging support for the Workplace Violence Prevention for Health Care and Social Service Workers Act (H.R. 1195). (24)AACN signed on to a Nursing Community Coalition letter to representatives of the House and Senate thanking them for introducing the Black Maternal Health Momnibus Act of 2021 (H.R. 959/S. 346). (25)AACN signed on to a Nursing Community Coalition letter to Rachel Levine, the new Assistant Secretary for Health, congratulating her on her confirmation. (26)AACN signed on to a Nursing Community Coalition letter to Vice Admiral Vivek H. Murthy, congratulating him on his confirmation as U.S. Surgeon General. (27)AACN signed on to a Nursing Community Coalition letter to Martin Walsh, Secretary of the Department of Labor, congratulating him on his confirmation. (28)AACN signed on to a Nursing Community Coalition letter to Senator Elizabeth Warren thanking her for introducing S.1220, the United States Cadet Nurse Corps Service Recognition Act of 2021. (29)AACN signed on to a Nursing Community Coalition letter to Representative Cheri Bustos thanking her for introducing H.R. 2568, the United States Cadet Nurse Corps Service Recognition Act of 2021. (30)AACN sent a letter to Ruby Jason and Peggy Lightfoot, the executive director and rule coordinator of the Oregon State Board of Nursing, asking them to delay voting on the Emergency Nurse Practitioner Draft Rule 851-053-0010 that offers a separate license to a small subset of family nurse practitioners. (31)AACN signed on to a Nursing Community Coalition letter congratulating Andrea Palm on her confirmation as the Deputy Secretary of the U.S. Department of Health and Human Services. (32)AACN signed on to a Nursing Community Coalition letter to Chiquita Brooks-LaSure congratulating her on her confirmation as Administrator of the U.S. Centers for Medicare and Medicaid Services (CMS). (33)AACN signed on to a Nursing Community Coalition Signed letter to the Chairman and Ranking Member of the Committee on Veterans' Affairs commending them for including the United States Cadet Nurse Corps Service Recognition Act in the June 23, 2021 hearing and urge them to support and pass this bipartisan bill before the end of the year. 3470090 17316 701305 108077 0 0 4080634 3301368 40503 159787 31568 0 0 3470090 3200922 47903 218623 166080 0 0 3301368 3115768 52596 178845 146287 0 0 3200922 2850527 145377 253697 133833 0 0 3115768 0 0.65 0.35 0 0 0 12230622 12230622 0 19479033 1075770 18403263 0 11249049 594017 10655032 0 3342975 2156471 1186504 0 10159536 9086735 1072801 43548222 0 0 X 47108798 10626021 0 0 0 10626021 36482777 679485 -1533729 -854244 35628533 35593036 0 0 0 1935731 1935731 33657305 679485 345699 1025184 34682489 Schedule D, Part V, Line 4 The AACN Scholarship Endowment was established in 2001 with a goal of the endowment to reach a maturity level of $2 million and become a self-sustaining funding source. The fund reached its goal during FY2011, and the Board approved a spending policy to begin using the endowment to fund scholarships the following year. The AACN scholarship program is designed to help members enrich their careers and acquire knowledge and skills beyond traditional academic nursing education. The scholarship program also continues to award some limited scholarships for specific academic courses. Scholarship applicants must assess gaps in their knowledge and skills, identify and evaluate learning opportunities, and develop a plan to show how an AACN scholarship will help them achieve their professional learning goals. Schedule D, Part X, Line 2 The Association follows the accounting standard regarding the recognition and measurement of uncertain tax positions. The Association evaluated its tax positions and determined that its positions are more likely than not to be sustained on examination. The Association's tax returns are subject to review and examination by the federal and state authorities. Schedule D, Part XI, Line 4b '(1) Cost of goods sold shown as an offset against revenue on the tax return ($390,067), (2) Property Holdings building rental costs are shown as an offset against revenue on the tax return ($1,545,664) and cash discounts reflected in audit as an expense offset ($15,977). These are offset by Chapter revenues not part of audit ($417,979). Schedule D, Part XII, Line 2d '(1) Cost of goods sold shown as an offset against revenue on the tax return ($390,067), and (2) Property Holdings building rental costs are shown as an offset against revenue on the tax return ($1,545,664). Schedule D, Part XII, Line 4b Chapter expenses not included in audited financial statements and cash discounts applied as expense credit in audit. Chapter Events 38314 20971 17343 0 0 0 9254 0 0 0 0 38314 20971 17343 0 0 0 9254 0 0 9254 8089 1 University of Miami PO Box 248106 Coral Gables FL 331242912 231352166 501c3 50000 0 Book PEdiatric Recovery after SepSIS Treatment in the Pediatric Intensive Care Unit (PERSIST-PICU) Kennesaw State University 585 Cobb Avenue Room 3422 MD0111 Kennesaw GA 30144 371535589 501c3 49500 0 Book Influence of Unplanned Hypothermia and Inflammatory Biomarkers on Delirium Incidence in Critically Ill Adult Surgical Patients The Children's Hospital of Philadelphia 3401 Civic Center Blvd Philadelphia PA 191044318 590624458 501c3 45790 0 Book Telomere Biology and Associations with Morbidity in Critical Ill Foundation of the National Student Nursing Association 45 Main Street Suite 606 Brooklyn NY 11201 133123125 501c3 17000 0 Book Funding 10 nursing student scholarships administered through Foundation of the NSNA. University of Central Florida 12424 Research Parkway Suite 300 Orlando FL 32826 592924021 501c3 10000 0 Book Intensive Care Unit Delirium in the COVID-19 Pandemic 5 0 Chapter Awarded Scholarships 80 119710 0 Book Individual scholarships Continuing Professional Education scholarships 48 108077 0 Book Continuing education scholarships Excellence Awards 20 41982 0 Book Individual excellence awards Schedule I, Part I, Line 2 The organization keeps files of all past, active and completed grants. Part of the grant agreement is to submit progress reports throughout the award period. These annual reports typically include a budget progress report showing how the funds have been spent. If there are funds remaining at the end of the project, those funds are expected to be returned to AACN. In the current fiscal year, we were returned $27,603 of unused grant funds by past recipients. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Dana Woods Exec Director/CEO 519139 0 56204 0 33018 0 37500 0 24407 0 670268 0 0 0 Jeffrey Green Chief Financial Officer 144611 0 1500 0 0 0 0 0 17329 0 163440 0 0 0 Marye Barden Chief Clinical Officer 278389 0 1500 0 12153 0 19543 0 15997 0 327582 0 0 0 Kelli Lockhart Senior Director 259280 0 1500 0 9452 0 19353 0 14744 0 304329 0 0 0 Tracey Van Dell Senior Director 250900 0 1500 0 13028 0 19747 0 43119 0 328294 0 0 0 Elizabeth Gothard Senior Director 264135 0 1500 0 0 0 17276 0 5343 0 288254 0 0 0 Miguel Villela IT Director 254277 0 1500 0 7011 0 18624 0 29825 0 311237 0 0 0 Gregory Reinhart Human Resources Director 214287 0 1500 0 0 0 15874 0 23341 0 255002 0 0 0 Michael Wulf Controller 214472 0 1500 0 3401 0 15381 0 14073 0 248827 0 0 0 Herbert Williams-Dalgart Learning Excellence Director 183641 0 1500 0 12839 0 14016 0 39067 0 251063 0 0 0 Juan Sanchez Applications Technical Lead 181405 0 1500 0 13890 0 14235 0 36889 0 247919 0 0 0 Schedule J, Part I, Line 1a The volunteer President and President-elect receive a travel and clothing allowance to defray the personal cost for speaking engagements on behalf of the Association. The allowance is for purchases up to $5,000 and is grossed up 50% to ensure the volunteer is not impacted financially by the clothing compensation. The CEO contract allows for up to $5,000 annually in travel upgrades. For the reporting year, due to the COVID pandemic, we did not incur the travel costs contemplated in the CEO contract. Schedule J, Part I, Line 3 The process of reviewing and setting CEO compensation is the responsibility of the AACN CEO Compensation and Evaluation Committee. This committee is comprised of the President and President-elect, with the Immediate Past President serving as an ad-hoc member (note that all of these are volunteer, non-compensated positions). The current Treasurer and Secretary of the Board join and serve on the committee whenever decisions related to CEO compensation are required (these too are volunteer, non-compensated positions). The Committee performs an annual performance evaluation and a review of comparable compensation data. The Human Resources leader provides consultation to the committee related to CEO compensation benchmarking surveys. An independent consulting firm was engaged to review and opine on the CEO compensation. The last CEO compensation review and adjustment occurred in January 2020. The CEO is accountable for compensation levels for all other positions. Each team member receives an annual review and compensation adjustment at the beginning of the calendar year. Salary adjustments are aligned with the annual budget and are allocated based on benchmark salary data and the performance evaluation of each team member. The last salary adjustment occurred in January, 2020 as there were no 2021 adjustments to salaries due to the Covid-19 pandemic. Form 990, Part VI, Section A, Line 6 American Association of Critical-Care Nurses (AACN) is a membership organization with over 129,000 members throughout the country. The AACN bylaws state that "any person who is interested in any aspect of critical-care nursing and who subscribes to the mission of AACN, agrees to abide by its charter and Bylaws, and meets such other criteria for membership as may be established by these Bylaws or by the Board of Directors, shall be eligible for membership." Form 990, Part VI, Section A, Line 7a Nominations to the AACN Board of Directors are accepted from the full membership. Nominated candidates are vetted by the AACN Nominating Committee (comprised of appointed and elected members) who determines the slate of candidates for the ballot. The ballot is presented to the full membership for an online election. We must have a minimum 3% of the eligible voters cast a ballot for the election to close. There is no approval by the Board as the AACN directors are elected by the membership. The number of open positions varies each year as the 3-year terms are staggered to ensure continuity on the Board. Form 990, Part VI, Section A, Line 7b The Bylaws of the Association may be amended by a majority of the Active, International, Emeritus and Lifetime members. In addition, the Association may merge with other national, state, or local organizations only upon a majority approval by the total eligible voting membership. Form 990, Part VI, Section A, Line 8b The Board of Directors have delegated some responsibilities to the Audit Committee and the CEO Compensation and Evaluation Committee. The Audit Committee is charged with appointing, compensating and overseeing the external auditor's work and to review the external auditor's reports and consider whether they need to make recommendations to the full board to improve financial reporting practices and management practices. The committee is also charged with the review and approval of the Form 990 prior to filing with the Internal Revenue Service. The CEO Compensation and Evaluation Committee performs an annual review of the CEO performance and adjustments to CEO compensation based on performance and evaluation of benchmarking data. Form 990, Part VI, Section B, Line 11b The completed form 990 and related schedules were disseminated to the Audit Committee for review in advance of a conference call for the purpose to review and approve the return. All Audit Committee members, along with the Chief Financial Officer and/or Controller, were on the conference call and all questions or concerns raised by the committee members were resolved to ensure unanimous approval of the return. The Audit Committee then reports any findings to the full Board of Directors and the completed return is disseminated to all members of the Board. Form 990, Part VI, Section B, Line 12c The Conflict of Interest Policy is reviewed annually at the Summer (August) Board meeting. Each Director is required annually to complete a Conflicts of Interest Statement that lists any potential conflicts. The procedure followed includes the following steps: 1. The first step in understanding and managing potential conflicts is for the Board to annually review the Conflict of Interest Policy and for each board member to complete a conflict of interest statement declaring any real or potential conflicts. It is recommended that any declared conflicts be shared with the full board so there is transparency and shared understanding. The board can then discuss any issues or concerns. 2. Secondly, each board member has an ongoing accountability to declare potential conflicts that may emerge during the course of the year for the board's review. Board members are also responsible for inquiring with one another if they think another board member may have a conflict that has yet to be recognized. Board members are requested to contact the board leadership to begin these conversations. 3. During board discussions (face-to-face, conference call and e-mail) an opportunity is provided for potential conflicts to be surfaced and discussed. To facilitate this work, a standard question is included at the time the meeting agenda is approved to ask if any board members have identified a potential conflict related to anything on the agenda that should be discussed. A similar question can be included for any business being managed via email. 4. If a conflict is surfaced, the board has several options as to how to manage the conflict including but not limited to the following: (1) Restrict the board member's access to information such as board meeting materials on the relevant topic (e.g. PE candidates do not receive the documents used by the board for the PE evaluation and selection) (2) Exclude the board member from a committee or work group dealing with a specific topic (3) Withdraw from discussing or voting on a particular item of business at the board meeting (4)Have certain tasks or duties reassigned to another person (e.g. PE candidates who serve as Board Learning Partners are excused from those duties as it relates to the PE selection process and meeting; instead another board member is assigned as a resource to the new board member);(5)Relinquish the interest that creates the conflict (e.g. resign a position on a committee for another nursing organization if the work competes with the work of AACN or the AACN Certification Corporation). In addition, all employees agree to Conflict of Interest and Work Ethics statements contained in the Employee Handbook. Form 990, Part VI, Section B, Line 15 The process of reviewing and setting CEO compensation is the responsibility of the AACN CEO Compensation and Evaluation Committee. This committee is comprised of the President and President-elect, with the Immediate Past President serving as an ad-hoc member (note that all of these are volunteer, non-compensated positions). The current Treasurer and Secretary of the Board join and serve on the committee whenever decisions related to CEO compensation are required (these too are volunteer, non-compensated positions). The Committee performs an annual performance evaluation and a review of comparable compensation data. The Human Resources leader provides consultation to the committee related to CEO compensation benchmarking surveys. An independent consulting firm was engaged to review and opine on the CEO compensation. The last CEO compensation review and adjustment occurred in January 2020. The CEO is accountable for compensation levels for all other positions. Each team member receives an annual review and compensation adjustment at the beginning of the calendar year. Salary adjustments are aligned with the annual budget and are allocated based on benchmark salary data and the performance evaluation of each team member. The last salary adjustment occurred in January, 2020 as there were no 2021 adjustments to salaries due to the Covid-19 pandemic. Form 990, Part VI, Section C, Line 19 AACN does not make governing documents or conflict of interest policies available to the public. The financial statements of the organization are published to the membership within 120 days of the end of the fiscal year. The audited financial statements are posted on the AACN website and are available to the public upon request. The AACN 990 tax return is made available upon request. AACN Property Holdings LLC 27071 Aliso Creek Road Aliso Viejo CA 926563399 204045976 Property holding company - single entity LLC CA 1129029 41982899 N/A AACN Certification Corporation 27071 Aliso Creek Road Aliso Viejo CA 926563399 510172756 AACN Certification Corporation credentials nurses caring for the critically ill. CA 501(c)(6) American Association of Critical Care Nurses 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 AACN Certification Corporation e 19863995 AACN Certification Corporation guaranteed a mortgage loan on behalf of its affiliate related to the purchase of a commercial property for its headquarters site in 2019. AACN Certification Corporation o 2717082 Included in the allocation of overhead costs is the cost of salaries and benefits for these support departments. In these departments, salaries and benefits expenses make up 69.5% of the overall costs. Based on this percentage, the amount recorded here represents 69.5% of the $3,909,471 total general and administrative costs allocated to AACN Certification Corporation. AACN Certification Corporation n 1192389 Corporate overhead costs are allocated among the related entities using a step-basis methodology based on each entities usage of these shared services. Each department cost (includes customer care, finance, information technology, human resources, meetings, executive, fulfillment, facilities, business strategy and insights, and organizational effectiveness) is allocated based on estimated time spent by team members, space allocations, percentage of direct program costs, etc. Allocations are done on each department based on these estimates and charged to each separate entity on a monthly basis. AACN Certification Corporation p 0 Reimbursements from one entity to another flow through the intercompany account balances. As an example, all cash is deposited to the AACN account. Amounts from Certification create a receivable due them and a payable on AACN's records. Similarly, most expenses are paid by AACN, and when Certification related payments are made they create a receivable for AACN and a payable for Certification Corporation. Quarterly we review the intercompany account balances and transfer funds between organizations to ensure that the intercompany balances are reduced. AACN Certification Corporation q 3909471 Reimbursements from one entity to another flow through the intercompany account balances. As an example, all cash is deposited to the AACN account. Amounts from Certification create a receivable due them and a payable on AACN's records. Similarly, most expenses are paid by AACN, and when Certification related payments are made they create a receivable for AACN and a payable for Certification Corporation. Quarterly we review the intercompany account balances and transfer funds between organizations to ensure that the intercompany balances are reduced.