AMERICAN BOARD OF OPHTHALMOLOGY: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD OF OPHTHALMOLOGY (EIN 23-1693176)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-06-29
- IRS object ID
- 202041819349300214
- 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 | 2020-06-29T08:55:04-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 251616561 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | S R SNODGRASS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2009 MACKENZIE WAY SUITE 340 | AddressLine1Txt |
| City | CRANBERRY TOWNSHIP | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 16066 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231693176 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BOARD OF OPHTHALMOLOGY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 6106641175 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1887 | AddressLine1Txt |
| City | Doylestown | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18901 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GEORGE B BARTLEY MD | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 6106641175 | PhoneNum |
| Signature | 2020-06-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANELLE R STEWART CPA | PreparerPersonNm |
| PTIN | P00535522 | PTIN |
| Phone | 7249340344 | PhoneNum |
| Preparation | 2020-06-25 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 72.23.129.135 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-06-25 | IPDt |
| IP Tm | 17:27:26 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 2EBC4E2ADA42E0702C8A326C758E5879BB1F67C5 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GEORGE B BARTLEY MD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1887 | AddressLine1Txt |
| City | Doylestown | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,245,604 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.ABOP.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1916 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | To serve the public by certifying ophthalmologists through the verification of competencies. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Volunteers | 353 | 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 | $4,679,836 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,351,123 | CYProgramServiceRevenueAmt |
| PY Investment Income | $176,676 | PYInvestmentIncomeAmt |
| CY Investment Income | $257,615 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,856,512 | PYTotalRevenueAmt |
| CY Total Revenue | $5,608,738 | 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 | $2,419,423 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,564,964 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,483,304 | PYOtherExpensesAmt |
| CY Other Expenses | $1,942,322 | CYOtherExpensesAmt |
| PY Total Expenses | $4,902,727 | PYTotalExpensesAmt |
| CY Total Expenses | $4,507,286 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$46,215 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,101,452 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,615,474 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,077,045 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,637,801 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,372,483 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,977,673 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,704,562 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Founded in 1916, the American Board of Ophthalmology (ABO) is an independent, not-for-profit organization and the nation's first medical specialty certifying board. Our mission is to serve the public by certifying ophthalmologists through the verification of competencies. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Board Certification: Since 1916, over 30,000 ophthalmologists have challenged themselves to meet the rigorous certification standards established by the American Board of Ophthalmology. The first medical specialty board founded in the United States, the American Board of Ophthalmology awards the only medical specialty certificate in ophthalmology recognized by both the American Board of Medical Specialties (ABMS) and the American Medical Association (AMA). Certification is granted to ophthalmologists who meet a series of accredited medical training requirements in ophthalmology; sign a practice pledge indicating their intent to practice with compassion, integrity, and respect for human dignity; and complete an intensive evaluation process that includes both a written qualifying examination and an oral examination. Physicians who meet all of the requirements for initial certification become diplomates of the board and earn a certificate valid for a period of 10 years. Since the early 1990s, all diplomates who elect to retain an active certificate participate in periodic assessments of knowledge, judgment, and skill in addition to demonstrating a commitment to practice improvement. This process has been termed Maintenance of Certification (MOC).Successful candidates are certified by the American Board of Ophthalmology for a period of ten years. The ABO issued initial certificates to 921 persons in 2019. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Maintenance of Certification embodies the principles of career-long learning and continuous improvement for the benefit of the public and the profession and aims to:1)establish and maintain high standards for patient care;2)provide physicians with the means to continually assess and improve their ability to meet these standards;3)ensure that physicians are being assessed by reliable and valid measures to continually improve patient care.Standards for high-quality ophthalmic care are based on six general competencies: patient care, medical knowledge, practice-based learning and improvement, interpersonal and communication skills, professionalism, and systems-based practice. The ABO, along with other surgical certifying boards, also recognizes a seventh competency in surgical or procedural skills.The ABO's maintenance of certification process is the only one for eye care specialists that is recognized by the American Board of Medical Specialties. The ABO recertified 528 ophthalmologists in 2019. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Certification of board certification status: The ABO provides primary source verification of board certification to the public, credentialing organizations, and other interested entities | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 25 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 14 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 |
| 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 | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | 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 | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETH ANN COMBER ADMINISTRATOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6106641175 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1887 | AddressLine1Txt |
| City | Doylestown | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JANE A BAILEY MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| CHRIS ALBANIS MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| K DAVID EPLEY MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| STEVEN J GEDDE MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $6,000 | $0 | $0 | |||
| DAVID C HERMAN MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| DON O KIKKAWA MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| LANNING B KLINE MD | ||||||||
| BOARD VICE CHAIR | 4.00 | Yes (X) | $9,000 | $0 | $0 | Yes (X) | ||
| ANDREAS K LAUER MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| SARAH NEHLS-RIKKERS MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $6,000 | $0 | $0 | |||
| HAROLD E SHAW JR MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| BHAVNA P SHETH MD | ||||||||
| BOARD CHAIR | 4.00 | Yes (X) | $12,000 | $0 | $0 | Yes (X) | ||
| DEBRA J SHETLAR MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| JULIA L STEVENS MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| SCOTT WALLACE JD MBA | ||||||||
| BOARD PUBLIC DIRECTOR | 4.00 | Yes (X) | $8,000 | $0 | $0 | Yes (X) | ||
| ANN A ACERS-WARN | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| BENNIE JENG MD | ||||||||
| BOARD DIRECTOR | 4.00 | Yes (X) | $9,000 | $0 | $0 | |||
| GEORGE B BARTLEY MD | ||||||||
| CEO | 40.00 | Yes (X) | $769,600 | $0 | $0 | Yes (X) | ||
| BETH ANN COMBER | ||||||||
| ADMINISTRATOR | 50.00 | $216,120 | $0 | $54,756 | Yes (X) | |||
| MICK ENG | ||||||||
| IT MANAGER | 40.00 | $136,957 | $0 | $27,400 | Yes (X) | |||
| BRIAN MARTIN | ||||||||
| IT COORDINATOR | 40.00 | $121,100 | $0 | $31,262 | Yes (X) | |||
| SARAH SCHNABEL | ||||||||
| DIRECTOR OF ASSESSMENTS/PSYCHOMETRICS | 40.00 | $129,000 | $0 | $28,132 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,512,777 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $141,550 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PROMETRIC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 223608 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15251 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | TESTING SERVICES | ServicesDesc |
| Compensation | $175,963 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EXAMINATION FEES | 541900 | $5,231,344 | $5,231,344 |
| EXAM DEVELOPMENT | 541900 | $98,744 | $98,744 |
| INT'L TRAINED OPHTHALMOLOGISTS PI | 541900 | $9,000 | $9,000 |
| VERIFICATION CHARGES | 541900 | $8,405 | $8,405 |
| CERTIFICATION DIPLOMAS | 541900 | $3,630 | $3,630 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,351,123 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $199,927 | TotalRevenueColumnAmt |
| Exclusion | $199,927 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,694,554 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,636,866 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $57,688 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,688 | TotalRevenueColumnAmt |
| Exclusion | $57,688 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,608,738 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,351,123 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $257,615 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,040,476 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $977,124 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,820 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,793 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,751 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,322 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,297 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,598 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,940 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,944 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,424 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,808 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,655 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,759 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,273 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Examination & MOC | $883,484 |
| Program Expenses | $377,084 |
| Administration | $32,734 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,507,286 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $338,019 | BOYAmt |
| EOY | $993,545 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,099 | BOYAmt |
| EOY | $13,101 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,500 | BOYAmt |
| EOY | $12,050 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,425 | BOYAmt |
| EOY | $130,206 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $504,215 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $345,312 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,643 | BOYAmt |
| EOY | $158,903 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,919,788 | BOYAmt |
| EOY | $6,769,240 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,615,474 | BOYAmt |
| EOY | $8,077,045 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,826 | BOYAmt |
| EOY | $108,208 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,461,975 | BOYAmt |
| EOY | $1,264,275 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,637,801 | BOYAmt |
| EOY | $1,372,483 | 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 | $4,977,673 | BOYAmt |
| EOY | $6,704,562 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,977,673 | BOYAmt |
| EOY | $6,704,562 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,615,474 | BOYAmt |
| EOY | $8,077,045 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,101,452 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $625,437 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Non Deductible Lbbyng Pltcl CY | $18,238 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $18,238 | NonDeductibleLbbyngPltclTotAmt |
| Carried Over | $0 | CarriedOverAmt |
| Taxable | $18,238 | TaxableAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III-B, LINE 2A: | FormAndLineReferenceDesc |
| Explanation | ABO PAYS MEMBERSHIP DUES TO ANOTHER 501(C)(6) TRADE ASSOCIATION WHO UTILIZES THOSE DUES FOR LOBBYING ACTIVITIES. THE NONDEDUCTIBLE AMOUNT OF THOSE DUES ARE REFLECTED ON SCHEDULE C, PART III-B FOR WHICH ABO IS OBLIGATED TO PAY A PROXY TAX. ABO HAS NO OTHER LOBBYING EXPENSES THAT SHOULD BE CONSIDERED FOR INCLUSION ON SCHEDULE C, PART III-B. | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $504,215 | OtherCostOrOtherBasisAmt |
| Depreciation | $345,312 | DepreciationAmt |
| Book Value | $158,903 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $158,903 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,200,577 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $625,437 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $625,437 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,575,140 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $33,598 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $33,598 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,608,738 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,473,688 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,473,688 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $33,598 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $33,598 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,507,286 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | 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 2019, 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 2016 remain open. The ABO's policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GEORGE B BARTLEY MD | ||||||||||||||
| CEO | $592,000 | $0 | $0 | $0 | $177,600 | $0 | $0 | $0 | $0 | $0 | $769,600 | $0 | $0 | $0 |
| BETH ANN COMBER | ||||||||||||||
| ADMINISTRATOR | $216,120 | $0 | $0 | $0 | $0 | $0 | $44,944 | $0 | $9,812 | $0 | $270,876 | $0 | $0 | $0 |
| MICK ENG | ||||||||||||||
| IT MANAGER | $136,957 | $0 | $0 | $0 | $0 | $0 | $27,400 | $0 | $0 | $0 | $164,357 | $0 | $0 | $0 |
| BRIAN MARTIN | ||||||||||||||
| IT COORDINATOR | $121,100 | $0 | $0 | $0 | $0 | $0 | $24,700 | $0 | $6,562 | $0 | $152,362 | $0 | $0 | $0 |
| SARAH SCHNABEL | ||||||||||||||
| DIRECTOR OF ASSESSMENTS/PSYCHOMETRIC | $129,000 | $0 | $0 | $0 | $0 | $0 | $25,800 | $0 | $2,332 | $0 | $157,132 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule J, Part II, Line 1 | FormAndLineReferenceDesc |
| Explanation | Dr. Bartley is employed by the Mayo Clinic, where he sees patients and performs surgery one day per week (0.2 FTE). The ABO remunerates the Mayo Clinic for the balance of his professional time (0.8 FTE) all of which is devoted to ABO responsibilities. His compensation is set at 80% (given his 0.8 FTE as ABO CEO) of the 75th percentile for ophthalmology department chairs from a salary survey from the Association of American Medical Colleges. Of note, Dr. Bartley served as Chair of the Mayo Clinic Department of Ophthalmology from 1992 - 2001, and as Chief Executive Officer of Mayo Clinic in Florida from 2002 - 2008. In addition to ABO paying Mayo $592,000 for Dr. Bartley's 80% time commitment in 2019 divided over the 12-month period, ABO shall reimburse Mayo $177,600 or $14,800 each calendar month for as long as this Agreement remains in effect in 2019 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. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | 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. |
| Form 990, Part VI, Section B, line 12c | 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 Credentials 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. |
| Form 990, Part VI, Section B, line 15 | The ABO covers board director travel, lodging, and meal expenses (meal reimbursement is limited to $75/day). A per diem of $1,000 is provided to board directors for meeting days that fall during the work week (approximately three days for each meeting). 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 CEO's compensation is assessed annually, dependent on performance, and determined by the Finance Committee using a formula based on the Association of American Medical Colleges faculty survey. 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. |
| Form 990, Part VI, Section C, line 19 | The organization's governing documents, conflict of interest policy, and financial statements are available on the ABO website. |
| Form 990, Page 7, Part VII, Column B: | 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. |