SURGICAL COUNCIL OF RESIDENT EDUCATION: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- SURGICAL COUNCIL OF RESIDENT EDUCATION (EIN 45-3248734)
- Tax period
- 2019-07-01 to 2019-11-30
- Filed
- 2020-09-21
- IRS object ID
- 202032659349300133
- Schema version
- 2019v5.1
- 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 | 2020-09-21T18:51:20-05:00 | ReturnTs |
| Tax Period End | 2019-11-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 231980475 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KREISCHER MILLER | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 WITMER ROAD SUITE 350 | AddressLine1Txt |
| City | HORSHAM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 190442369 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453248734 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SURGICAL COUNCIL OF RESIDENT EDUCATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SURG | BusinessNameControlTxt |
| Phone | 2155684000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JOHN F KENNEDY BLVD NO 860 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY E KLINGENSMITH | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2155684000 | PhoneNum |
| Signature | 2020-09-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER M PEKULA | PreparerPersonNm |
| PTIN | P00734965 | PTIN |
| Phone | 2154414600 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.55.30.226 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-09-16 | IPDt |
| IP Tm | 08:21:56 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 60B7608B6CF6CB43764D72B07CF9D482B87BBAD7 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 60B7608B6CF6CB43764D72B07CF9D482B87BBAD7 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-02-16 14:24:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Principal Officer | MARY E KLINGENSMITH MD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JOHN F KENNEDY BLVD NO 860 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $920,308 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SURGICALCORE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDES RESIDENTS AND SURGERY PROGRAMS WITH EDUCATIONAL MATERIALS FOR SELF-LEARNING IN SURGERY. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 475 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,122,982 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $910,404 | CYProgramServiceRevenueAmt |
| PY Investment Income | $18,755 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,904 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,141,737 | PYTotalRevenueAmt |
| CY Total Revenue | $920,308 | 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 | $436,335 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $156,320 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,308,433 | PYOtherExpensesAmt |
| CY Other Expenses | $538,219 | CYOtherExpensesAmt |
| PY Total Expenses | $1,744,768 | PYTotalExpensesAmt |
| CY Total Expenses | $694,539 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $396,969 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $225,769 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,551,331 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,738,332 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$187,001 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $0 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SCORE IS A NONPROFIT CONSORTIUM OF THE PRINCIPAL ORGANIZATIONS INVOLVED IN US SURGICAL EDUCATION. SCORE'S MISSION IS TO IMPROVE THE EDUCATION OF THE RESIDENTS (TRAINEES) IN GENERAL SURGERY AND RELATED SPECIALTIES THROUGH THE DEVELOPMENT OF A NATIONAL CURRICULUM. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $640,280 | ExpenseAmt |
| Revenue | $910,404 | RevenueAmt |
| Desc | SCORE PROVIDES HIGH QUALITY EDUCATIONAL CONTENT IN SUPPORT OF THE SCORE CURRICULUM TO RESIDENTS, RESIDENCY PROGRAMS AND INDIVIDUALS IN TRAINING VIA THE SCORE PORTAL ON THE ORGANIZATION'S WEBSITE. THE SCORE CURRICULUM IS DESIGNED TO DEFINE THE SPECIALTY OF GENERAL SURGERY AND PROVIDE GREATER ASSURANCE THAT RESIDENTS ARE RECEIVING SUFFICIENT TRAINING IN ALL AREAS. THE CURRICULUM FOCUSES ON THE FIVE YEARS OF PROGRESSIVE EDUCATION AND TRAINING THAT CONSTITUTE GENERAL SURGERY RESIDENCY IN THE U.S., AFTER MEDICAL SCHOOL BUT PRIOR TO INDEPENDENT PRACTICE. THE CURRICULUM IS BEING DEVELOPED IN ACCORDANCE WITH THE SIX COMPETENCIES REQUIRED OF A GRADUATING RESIDENT: PATIENT CARE AND PROCEDURAL SKILLS; MEDICAL KNOWLEDGE; PROFESSIONALISM; COMMUNICATION; PRACTICE-BASED LEARNING; AND SYSTEMS-BASED PRACTICE. SCORE BEGAN ITS CURRICULUM DEVELOPMENT WITH THE PATIENT CARE AND MEDICAL KNOWLEDGE COMPONENTS AND IS NOW ADDRESSING THE OTHER COMPETENCIES. | Desc |
| Total Program Service Expenses | $640,280 | TotalProgramServiceExpensesAmt |
| 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 | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| 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 | Yes (1) | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | 0 | LocalChaptersInd |
| 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY E KLINGENSMITH MD DIRECTORPRESIDENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2155684000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JOHN F KENNEDY BLVD SUITE 860 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| MARY KLINGENSMITH MD | |||||||
| PRESIDENT | 18.00 | 7.00 | Yes (X) | Yes (X) | $1,000 | $0 | $0 |
| AMIT RT JOSHI MD | |||||||
| VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRUCE A PERLER MD | |||||||
| DIRECTOR | 0.50 | 20.00 | Yes (X) | $0 | $0 | $0 | |
| JO BUYSKE MD | |||||||
| DIRECTOR | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MARK J HICKEY | |||||||
| SCORE COO, DIRECTOR | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,000 | 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 | SILVERCHAIR | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 EAST MAIN STREET SUITE 110 | AddressLine1Txt |
| City | CHARLOTTESVILLE | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22902 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | TECHNICAL WEB SUPPORT | ServicesDesc |
| Compensation | $578,720 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SUBSCRIPTIONS | 611710 | $879,860 | $879,860 |
| CONTENT PARTNER | 611710 | $30,544 | $30,544 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $910,404 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,904 | TotalRevenueColumnAmt |
| Exclusion | $9,904 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $920,308 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $910,404 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $9,904 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,288 | TotalAmt |
| Program Services | $64,747 | ProgramServicesAmt |
| Management And General | $10,541 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,419 | TotalAmt |
| Program Services | $56,301 | ProgramServicesAmt |
| Management And General | $9,118 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,407 | TotalAmt |
| Program Services | $4,654 | ProgramServicesAmt |
| Management And General | $753 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,206 | TotalAmt |
| Program Services | $8,780 | ProgramServicesAmt |
| Management And General | $1,426 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,341 | TotalAmt |
| Management And General | $13,341 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $468,220 | TotalAmt |
| Program Services | $457,192 | ProgramServicesAmt |
| Management And General | $11,028 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,706 | TotalAmt |
| Program Services | $8,350 | ProgramServicesAmt |
| Management And General | $1,356 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $546 | TotalAmt |
| Program Services | $470 | ProgramServicesAmt |
| Management And General | $76 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,875 | TotalAmt |
| Program Services | $7,635 | ProgramServicesAmt |
| Management And General | $1,240 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,992 | TotalAmt |
| Program Services | $28,383 | ProgramServicesAmt |
| Management And General | $4,609 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,087 | TotalAmt |
| Program Services | $1,795 | ProgramServicesAmt |
| Management And General | $292 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| IT EQUIPMENT PURCHASES | $2,294 | $1,973 | $321 |
| COMMEMORATIONS | $158 | $158 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,539 | TotalAmt |
| Program Services | $640,280 | ProgramServicesAmt |
| Management And General | $54,259 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,501,303 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,028 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,551,331 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,729 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,041,228 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,601,375 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,738,332 | BOYAmt |
| EOY | $0 | 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 | -$187,001 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$187,001 | BOYAmt |
| EOY | $0 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,551,331 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $225,769 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$38,768 | 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 | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $920,308 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $920,308 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $920,308 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $694,539 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $694,539 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $694,539 | TotalExpensesPerForm990Amt |
Schedule N IRS990ScheduleN
Liquidation Of Assets Table LiquidationOfAssetsTableGrp
Liquidation Of Assets Detail LiquidationOfAssetsDetail (2 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | Method Of FMV DeterminationMethodOfFMVDeterminationTxt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|---|
| THE AMERICAN BOARD OF SURGERY INC | |||||||||
| CASH | 2019-11-30 | $2,906,605 | BOOK VALUE | 231352007 | 1617 JOHN F KENNEDY BLVD STE 86 | PHILADELPHIA | PA | 19103 | 501(C)(6) |
| THE AMERICAN BOARD OF SURGERY INC | |||||||||
| ACCOUNTS RECEIVABLE | 2019-11-30 | $6,664 | BOOK VALUE | 231352007 | 1617 JOHN F KENNEDY BLVD STE 86 | PHILADELPHIA | PA | 19103 | 501(C)(6) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | Yes (1) | DirectorOfSuccessorInd |
| Employee Of Successor | Yes (1) | EmployeeOfSuccessorInd |
| Owner Of Successor | 0 | OwnerOfSuccessorInd |
| Receive Compensation | 0 | ReceiveCompensationInd |
| Assets Distributed | Yes (1) | AssetsDistributedInd |
| Required To Notify AG | Yes (1) | RequiredToNotifyAGInd |
| Attorney General Notified | Yes (1) | AttorneyGeneralNotifiedInd |
| Liabilities Paid | Yes (1) | LiabilitiesPaidInd |
| Bonds Outstanding | 0 | BondsOutstandingInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2E: | PERSON(S) INVOLVED: MARK J. HICKEY, FORMER SCORE COO AND DIRECTOR, BECAME A EMPLOYEE OF THE TRANSFEREE ORGANIZATION, AMERICAN BOARD OF SURGERY. |
| PART I, LINE 2E: | PERSON(S) INVOLVED: MARY KLINGENSMITH, MD, FORMER SCORE PRESIDENT, BECAME VICE PRESIDENT OF THE TRANSFEREE ORGANIZATION, AMERICAN BOARD OF SURGERY. |
| PART I, LINE 2E: | PERSON(S) INVOLVED: AMIT R.T. JOSHI, MD, FORMER SCORE VICE PRESIDENT, BECAME A DIRECTOR OF THE TRANSFEREE ORGANIZATION, AMERICAN BOARD OF SURGERY. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | SCORE MERGED INTO THE AMERICAN BOARD OF SURGERY (EIN: 23-1352007) AND NO LONGER OPERATES AS A SEPARATE ENTITY AS OF NOVEMBER 30, 2019. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOLE MEMBER OF THE ORGANIZATION IS THE AMERICAN BOARD OF SURGERY (EIN 23-1352007). |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SOLE MEMBER SHALL MEET ANNUALLY FOR THE ELECTION OF OFFICERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION HAS AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM PREPARE ITS FORM 990. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S COO AND THE PARENT ORGANIZATION'S CONTROLLER, AND ANY NEEDED CHANGES OR UPDATES ARE COMMUNICATED BACK TO THE ACCOUNTING FIRM FOR UPDATES. ALL BOARD MEMBERS RECEIVE COPIES OF THE FORM 990 BEFORE THE RETURN IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS ALL DIRECTORS SIGN A DISCLOSURE FORM ANNUALLY ATTESTING TO THE FACT THAT THEY EACH HAVE READ, UNDERSTOOD, AND AGREE TO ABIDE BY THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THERE WERE NO CONFLICTS OF INTEREST TO REPORT FOR THIS FISCAL YEAR. ALL NEW DIRECTORS WILL BE REQUIRED TO SIGN THE SAME ATTESTATION UPON THEIR JOINING THE BOARD OF DIRECTORS. IN ADDITION, ANY DIRECTOR, OFFICER, EMPLOYEE, MEMBER OR COMMITTEE MEMBER HAVING AN INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF FOR AUTHORIZATION, APPROVAL, OR RATIFICATION SHALL GIVE PROMPT, FULL, AND FRANK DISCLOSURE OF HIS OR HER INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. THE BOARD OR COMMITTEE SHALL GATHER COMPARABILITY DATA REGARDING A POSSIBLE CONFLICT TO MAKE DETERMINATIONS REGARDING THE FAIRNESS AND REASONABLENESS OF THE TRANSACTION. THE INTERESTED PARTY MAY MAKE A PRESENTATION TO THE BOARD OR COMMITTEE CONCERNING THE TRANSACTION OR ARRANGEMENT AND THE INTERESTED PARTY'S INTEREST IN THE TRANSACTION OR ARRANGEMENT. THE BOARD OR COMMITTEE SHALL THEN DISCUSS THE TRANSACTION OR ARRANGEMENT WITHOUT THE INTERESTED PARTY PRESENT, INCLUDING THE DATA GATHERED ABOUT POSSIBLE MORE ADVANTAGEOUS TRANSACTIONS OR ARRANGEMENTS. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE IN CONFORMITY WITH THE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | SCORE USES THE ASSOCIATION OF AMERICAN MEDICAL COLLEGES (AAMC) "REPORT ON MEDICAL SCHOOL FACULTY SALARIES" AS THE STANDARD FOR DETERMINING APPROPRIATE COMPENSATION FOR PHYSICIAN EXECUTIVES, SINCE THIS IS THE LOCALE FROM WHICH SUCH INDIVIDUALS HAVE TO BE RECRUITED. THIS REPORT PROVIDES THE MOST COMPREHENSIVE DATA AVAILABLE ON MEDICAL FACULTY SALARIES AND IS UPDATED AND REPUBLISHED YEARLY. THE DATA REFLECTS REPORTING FROM ALL 133 ACCREDITED MEDICAL SCHOOLS IN THE UNITED STATES, AND FROM NEARLY 100,000 FACULTY MEMBERS. THE AAMC REPORT CATEGORIZES MEDICAL SCHOOL FACULTY SALARIES BY GEOGRAPHIC REGION, TYPE OF MEDICAL SCHOOL, ACADEMIC RANK, AND MEDICAL SPECIALTY. FOR COMPARATIVE PURPOSES WE USE THE AVERAGE OF PUBLIC, PRIVATE, AND NORTHEASTERN MEDICAL SCHOOLS FOR THE SPECIALTY OF GENERAL SURGERY. THE ACADEMIC RANK OF PROFESSOR IS CONSIDERED EQUIVALENT TO ASSOCIATE EXECUTIVE DIRECTOR; DIVISION HEAD IS CONSIDERED EQUIVALENT TO ASSOCIATE EXECUTIVE DIRECTOR, AND DEPARTMENT CHAIR IS CONSIDERED EQUIVALENT TO EXECUTIVE DIRECTOR. THE MEDIAN AND MEAN FIGURES ARE AVERAGED FOR EACH POSITION. THE FIGURES ARE COMPARED OVER FIVE OR MORE YEARS TO ESTABLISH AVERAGE RATES OF INCREASE PER YEAR. PRESENTED TO THE FINANCE COMMITTEE OF THE PARENT ORGANIZATION AT THEIR JUNE ANNUAL MEETING IN TABULAR FORM WHICH ALLOWS COMPARISON AMONG ALL OF THE ABOVE VARIABLES. THE ED THEN RECUSES HIMSELF FROM THE ROOM, AND THE COMMITTEE DISCUSSES THE DATA AND ARRIVES AT FINAL DECISIONS REGARDING THE COMPENSATION OF THE PHYSICIAN EXECUTIVES FOR THE SUCCEEDING YEAR. THE AAMC REPORT IS GENERALLY PUBLISHED IN JANUARY OF A GIVEN YEAR AND IS BASED ON SALARIES REPORTED FOR THE PRIOR ACADEMIC YEAR. THE IMPLEMENTATION OF THESE BY SCORE IS THEREFORE AT LEAST ONE YEAR BEHIND THE OBSERVED STANDARDS TO WHICH THEY ARE BEING COMPARED. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | WEB FEES - ADMIN: PROGRAM SERVICE EXPENSES 15,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,000. WEB FEES - LICENSE FEES: PROGRAM SERVICE EXPENSES 79,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,500. WEB FEES - PROGRAM TECH: PROGRAM SERVICE EXPENSES 248,967. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 248,967. WEB FEES - EDITORIAL: PROGRAM SERVICE EXPENSES 45,808. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,808. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 67,917. MANAGEMENT AND GENERAL EXPENSES 11,028. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,945. |
| FORM 990, PART XI, LINE 9: | TRANSFER TO RELATED PARTY (THE AMERICAN BOARD OF SURGERY - EIN: 23-1352007) -38,768. |
| FORM 990, PART XII, LINE 2C | THE ORGANIZATION DID NOT MAKE ANY CHANGES IN ITS OVER PROCESS DURING THE YEAR. |
| FORM 990, PART V, LINE 2A: | THE ORGANIZATION HAS FIVE EMPLOYEES ALLOCATED TO IT: HOWEVER, ITS AFFILIATED ORGANIZATION, AMERICAN BOARD OF SURGERY, REPORTS ALL EMPLOYEES ON ITS FORM W-3. |
| PART VII: COMPENSATION CLARIFICATION | THE COMPENSATION REPORTED WITHIN PART VII OF THIS FILING REPRESENTS THE AMOUNT OF COMPENSATION PAID AND REPORTED ON THE 1099 REPORTED TO THE IRS, BY SURGICAL COUNCIL OF RESIDENT EDUCATION, PRIOR TO MERGER WITH THE AMERICAN BOARD OF SURGERY (EIN: 23-1352007). ANY ADDITIONAL COMPENSATION THAT WAS REALIZED DURING THIS FILING PERIOD WILL BE REPORTED ON THE AMERICAN BOARD OF SURGERY (EIN: 23-1352007) FORM 990 AS REQUIRED BY THE INTERNAL REVENUE SERVICE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AMERICAN BOARD OF SURGERY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JOHN F KENNEDY BLVD | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231352007 | EIN |
| Primary Activities | ADMINISTRATION OF CERTIFICATION EXAMS IN GENERAL SURGERY | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |