STRATEGY STUDIO / PUBLIC DATA EXPLORER

HEALTHCARE BUSINESS MANAGEMENT ASSOCIATION INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
HEALTHCARE BUSINESS MANAGEMENT ASSOCIATION INC (EIN 41-1793638)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-10-08
IRS object ID
201942819349301304
Schema version
2018v3.1
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

FieldValueIRS element (for citing)
Return2019-10-08T14:24:15-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521158459PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HERTZBACH & COMPANY PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11530 WILSON BLVD 700AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22209ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411793638EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HEALTHCARE BUSINESS MANAGEMENTBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHEALBusinessNameControlTxt
Phone8776404262PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12025 M STREET NW NO 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKURT GALLAGHERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8776404262PhoneNum
Signature2019-06-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDONALD MILLERPreparerPersonNm
PTINP00641906PTIN
Phone7033516600PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address107.1.94.226IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-10-08IPDt
IP Tm07:28:06IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id645492294923FAE30E19AD458C6C0CF5CF1B3EE2AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-01-14 16:20:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKURT GALLAGHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12025 M STREET NW NO 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$841,230GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.HBMA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionTHE HEALTHCARE BILLING AND MANAGEMENT ASSOCIATION IS THE ONLY TRADE ASSOCIATION REPRESENTING REVENUE CYCLE MANAGEMENT PROFESSIONALS. THEY PROVIDE EDUCATION, TRAINING, CERTIFICATION, GOVERNMENT RELATIONS, COMPLIANCE PROGRAMS, EDUCATIONAL MATERIALS AND NETWORKING OPPORTUNITIES TO THEIR MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$58,075TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$15,529NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$923,840PYProgramServiceRevenueAmt
CY Program Service Revenue$818,421CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$39,869PYOtherRevenueAmt
CY Other Revenue$22,809CYOtherRevenueAmt
PY Total Revenue$963,709PYTotalRevenueAmt
CY Total Revenue$841,230CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,000PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,018,609PYOtherExpensesAmt
CY Other Expenses$969,143CYOtherExpensesAmt
PY Total Expenses$1,021,609PYTotalExpensesAmt
CY Total Expenses$969,143CYTotalExpensesAmt
PY Revenues Less Expenses-$57,900PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$127,913CYRevenuesLessExpensesAmt
Total Assets BOY$181,372TotalAssetsBOYAmt
Total Assets EOY$195,030TotalAssetsEOYAmt
Total Liabilities BOY$237,762TotalLiabilitiesBOYAmt
Total Liabilities EOY$379,333TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$56,390NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$184,303NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionHBMA PROVIDES EDUCATION, ADVOCACY, COLLABORATION AND CERTIFICATION FOR HEALTHCARE BILLING PROFESSIONALS AND PROVIDERS ENGAGED IN THE BUSINESS AND TECHNOLOGY OF HEALTHCARE REVENUE CYCLE MANAGEMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescANNUAL MEETINGS - HBMA HOLDS TWO ANNUAL CONFERENCES; ONE IN THE SPRING AND ONE IN THE FALL. THE SPRING CONFERENCE IS THE COMPLIANCE SYMPOSIUM AND THE FALL CONFERENCE INCLUDES THE ANNUAL MEMBERSHIP MEETING. IN 2018, THE CONFERENCES HAD 280 ATTENDEES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescNEWSLETTERS AND PUBLICATIONS - THE HBMA NEWSLETTER IS PUBLISHED TWICE A MONTH AND SENT ELECTRONICALLY TO THE MEMBERS. MEMBERS RECEIVE SIX ISSUES PER YEAR OF THE RCM ADVISOR JOURNAL VIA PRINT AND ELECTRONICALLY.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescCERTIFICATIONS - HBMA OFFERS A CERTIFICATION FOR HEALTHCARE REVENUE CYCLE MANAGEMENT PROFESSIONALS. COMPLETION OF REQUIRED CONTINUING EDUCATION UNIT'S ("CEU") AND SUCCESSFULLY PASSING AN EXAMINATION IS REQUIRED.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescEDUCATIONAL CONFERENCES - HBMA OFFERS WEBINARS FOR EDUCATIONALPURPOSES. SOME WEBINARS ARE SPONSORED AND FREE TO MEMBERS WHILE OTHERSREQUIRE A REGISTRATION FEE.COMMITTEES - HBMA OFFERS MEMBERS VOLUNTEER OPPORTUNITIES TO SERVE ONSEVERAL COMMITTEES THAT SERVE THE INTEREST OF THE MEMBERSHIP.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KURT GALLAGHER CO SMITHBUCKLIN CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8776404262PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12025 M STREET NW NO 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GINGER RYDER
PRESIDENT6.00Yes (X)Yes (X)$0$0$0
MICK POLO
VICE PRESIDENT/PRESIDENT-ELECT4.00Yes (X)Yes (X)$0$0$0
MICHELLE DURNER
TREASURER / IMMEDIATE PAST PRESIDENT4.00Yes (X)Yes (X)$0$0$0
CAL LAGROUE
SECRETARY2.00Yes (X)Yes (X)$0$0$0
DENNIS ALLEN
DIRECTOR2.00Yes (X)$0$0$0
DAVID GILLIES
DIRECTOR2.00Yes (X)$0$0$0
EMILY OSETEK
DIRECTOR2.00Yes (X)$0$0$0
CINDY PITTMON
DIRECTOR2.00Yes (X)$0$0$0
ARTHUR ROOSA
DIRECTOR2.00Yes (X)$0$0$0
ROXANNE SMITH-KOVAC
DIRECTOR2.00Yes (X)$0$0$0
BOB SVENDSEN
DIRECTOR2.00Yes (X)$0$0$0
KURT GALLAGHER
EXECUTIVE DIRECTOR30.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
SMITHBUCKLIN CORPORATION
2025 M STREET NW SUITE 800WASHINGTONDC20036MANAGEMENT & EXECUTIVE DIRECTOR SERVICES$526,764
CAPITOL ASSOCIATES INC
1009 DUKE STREETALEXANDRIAVA22314LOBBYING & GOVERNMENT RELATIONS$127,525
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
CONFERENCES AND SEMINA900099$377,937$377,937
MEMBERSHIP DUES900099$351,353$351,353
PUBLICATIONS AND NEWSL900099$60,111$2,036$58,075
CERTIFICATION PROGRAM900099$18,348$18,348
REGISTRATION FEES900099$10,672$10,672
FieldValueIRS element (for citing)
Total Program Service Revenue$818,421TotalProgramServiceRevenueAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,309TotalRevenueColumnAmt
Exclusion$18,309ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC. INC.Desc
Business900099BusinessCd
Total Revenue Column$4,500TotalRevenueColumnAmt
Related Or Exempt Func Income$4,500RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,500OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$841,230TotalRevenueColumnAmt
Related Or Exempt Func Income$764,846RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$58,075UnrelatedBusinessRevenueAmt
Exclusion$18,309ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$577,876TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$9,257TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,300TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,868TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,761TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$10,428TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,106TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$167,169TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,721TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
GOVERNMENT RELATIONS$130,383
NEWSLETTERS$25,620
BANK CHARGES$20,881
TELEPHONE$5,880

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,893TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$969,143TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$138,984BOYAmt
EOY$152,636EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$34,185BOYAmt
EOY$30,185EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$8,203BOYAmt
EOY$12,209EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$181,372BOYAmt
EOY$195,030EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$77,382BOYAmt
EOY$244,662EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$160,380BOYAmt
EOY$134,671EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$237,762BOYAmt
EOY$379,333EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$56,390BOYAmt
EOY-$184,303EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$56,390BOYAmt
EOY-$184,303EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$181,372BOYAmt
EOY$195,030EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$127,913ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (1)AgreeCarryoverPriorYearInd
Dues Assessments$351,353DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$15,043NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov$7,374NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$22,417NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$17,568AggregateReportedDuesNtcAmt
Carried Over$4,849CarriedOverAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$841,230TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$841,230RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$841,230TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$969,143TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$969,143ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$969,143TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationHBMA IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. AS A RESULT, THE ORGANIZATION IS NOT SUBJECT TO FEDERAL INCOME TAXES, EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME. THERE WAS NO UNRELATED BUSINESS NET INCOME FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017. IN ACCORDANCE WITH ASC 740, INCOME TAXES, HBMA RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. BASED ON ITS EVALUATION, HBMA HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1THE BOARD OF DIRECTORS MAY DESIGNATE AN EXECUTIVE COMMITTEE COMPOSED OF AT LEAST THREE OFFICERS OF THE CORPORATION, EACH OF WHOM SHALL BE A VOTING MEMBER OF THE BOARD OF DIRECTORS AND A MEMBER (OR THE DESIGNEE OF A MEMBER) IN THE PRINCIPAL MEMBER OR CONSULTANT AFFILIATE MEMBER CATEGORY. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS OF THIS CORPORATION IN THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, AT ALL TIMES SUBJECT TO THE CONTROL AND DIRECTION OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 3THE ASSOCIATION HAS AN AGREEMENT WITH SMITHBUCKLIN CORPORATION TO MANAGE ITS OPERATIONS. PER THE AGREEMENT, SMITHBUCKLIN CORPORATION PROVIDES GENERAL MANAGEMENT, FINANCIAL SERVICES, CONVENTION AND OVERHEAD OPERATING SERVICES. THE FEES INCURRED BY THE ASSOCIATION DURING THE CURRENT YEAR WERE $577,876 WHICH CONSISTED OF THE FOLLOWING: MANAGEMENT AND HEADQUARTERS, $145,000; FINANCIAL MANAGEMENT AND ACCOUNTING, $28,114; EVENT SERVICES, $45,682; EDITORIAL AND PUBLISHING SERVICES, $51,511; ADMINISTRATIVE SERVICES, $183,985; MARKETING AND COMMUNICATIONS SERVICES, $36,573; CREATIVE AND DESIGN SERVICES, $11,105; EDUCATION AND LEARNING SERVICES, $58,909; SALES SERVICES, $16,997. SMITHBUCKLIN'S PERFORMANCE UNDER THIS AGREEMENT IS MONITORED BY THE BOARD OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 6HEALTHCARE BILLING AND MANAGEMENT ASSOCIATION, INC. HAS THE FOLLOWING MEMBERS: REVENUE CYCLE MANAGEMENT (RCM) COMPANIES - RCM COMPANIES SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE CORPORATION. THEY SHALL INCLUDE A PROPRIETORSHIP, CORPORATION OR SIMILAR BUSINESS ENTITY IN THE BUSINESS OF PRODUCING AND SUBMITTING INITIAL HEALTHCARE CLAIMS OR INVOICES FOR PAYMENT ON BEHALF OF THIRD PARTIES. INDIVIDUAL MEMBERS PROFESSIONAL BILLERS - PROFESSIONAL BILLERS SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE CORPORATION. THEY SHALL INCLUDE INDIVIDUALS EMPLOYED BY AN RCM COMPANY. FIRST PARTY BILLERS - FIRST PARTY BILLERS SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE CORPORATION. THEY SHALL INCLUDE INDIVIDUALS EMPLOYED BY A HEALTHCARE PROVIDER. STUDENTS - STUDENTS SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE CORPORATION. THEY SHALL INCLUDE INDIVIDUALS ENROLLED IN A VOCATIONAL TRAINING OR COLLEGE PROGRAM FOR MEDICAL BILLING. VENDORS - VENDORS SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE CORPORATION. THEY SHALL INCLUDE SUPPLIERS OF PRODUCTS AND SERVICES TO HEALTHCARE BILLING PROFESSIONALS, STUDENTS AND RCM COMPANIES. PROFESSIONAL BILLING DEPARTMENTS - PROFESSIONAL BILLING DEPARTMENTS SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE CORPORATION. THEY SHALL INCLUDE A PROPRIETORSHIP, CORPORATION OR SIMILAR BUSINESS ENTITY IN THE BUSINESS OF PRODUCING AND SUBMITTING INITIAL HEALTHCARE CLAIMS OR INVOICES FOR PAYMENT. HONORARY MEMBERSHIP - THE BOARD OF DIRECTORS MAY DESIGNATE AN INDIVIDUAL (BUT NOT A COMPANY) AS AN HONORARY MEMBER, BASED ON SUCH CRITERIA AS THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7AHEALTHCARE BILLING AND MANAGEMENT ASSOCIATION, INC.'S MEMBERS HAVE THE FOLLOWING RIGHTS: REVENUE CYCLE MANAGEMENT (RCM) COMPANIES - THE PRIMARY MEMBER OF RCM COMPANIES SHALL HAVE THE RIGHT TO VOTE AND SHALL BE ELIGIBLE TO SERVE ON THE BOARD OF DIRECTORS, AS AN OFFICER OF THE CORPORATION, AND AS A COMMITTEE CHAIRPERSON OR MEMBER. INDIVIDUAL MEMBER PROFESSIONAL BILLERS - PROFESSIONAL BILLERS SHALL NOT HAVE THE RIGHT TO VOTE, BUT SHALL BE ELIGIBLE TO SERVE ON THE BOARD OF DIRECTORS, AS AN OFFICER OF THE CORPORATION, AND AS A COMMITTEE CHAIRPERSON OR MEMBER. FIRST PARTY BILLERS - FIRST PARTY BILLERS SHALL NOT HAVE THE RIGHT TO VOTE, AND SHALL NOT BE ELIGIBLE TO SERVE AS AN OFFICER OF THE CORPORATION, BUT SHALL BE ELIGIBLE TO SERVE AS NON-VOTING MEMBERS OF THE BOARD OF DIRECTORS AND AS A COMMITTEE CHAIRPERSON OR MEMBER. STUDENTS - STUDENTS SHALL NOT HAVE THE RIGHT TO VOTE OR TO SERVE AS A MEMBER OF THE BOARD OF DIRECTORS, AS AN OFFICER OF THE CORPORATION, OR AS A COMMITTEE CHAIRPERSON OR MEMBER. VENDORS - VENDORS SHALL NOT HAVE THE RIGHT TO VOTE AND SHALL NOT BE ELIGIBLE TO SERVE AS A MEMBER OF THE BOARD OF DIRECTORS OR AN OFFICER OF THE CORPORATION. THEY SHALL BE ELIGIBLE TO SERVE ON COMMITTEES AND SHALL BE ELIGIBLE TO SERVE AS COMMITTEE CHAIRPERSONS. PROFESSIONAL BILLING DEPARTMENTS - THE PRIMARY MEMBER OF PROFESSIONAL BILLING DEPARTMENTS SHALL HAVE THE RIGHT TO VOTE AND SHALL BE ELIGIBLE TO SERVE AS A MEMBER OF THE BOARD OF DIRECTORS, AS AN OFFICER OF THE CORPORATION, AND AS A COMMITTEE CHAIRPERSON OR MEMBER. HONORARY MEMBERSHIP - AN HONORARY MEMBER DESIGNATED HEREUNDER SHALL HAVE NO OBLIGATION TO PAY DUES, BUT SHALL HAVE NO RIGHT TO VOTE AND IS NOT ELIGIBLE TO SERVE AS A MEMBER OF THE BOARD OF DIRECTORS, AS AN OFFICER OF THE CORPORATION, OR AS A COMMITTEE CHAIRPERSON OR MEMBER.
FORM 990, PART VI, SECTION A, LINE 7BHEALTHCARE BUSINESS MANAGEMENT ASSOCIATION MEMBERS HAVE THE POWER TO CHANGE THE BY-LAWS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS DISTRIBUTED ELECTRONICALLY IN DRAFT FORM TO EACH MEMBER OF THE GOVERNING BOARD. THE 990 IS THEN DISCUSSED DURING THE NEXT SCHEDULED BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION SENDS ALL BOARD MEMBERS, COMMITTEE CHAIRS AND COMMITTEE MEMBERS A COPY OF THE CONFLICT OF INTEREST POLICY EACH JANUARY. FURTHER, EACH BOARD MEMBER MUST SIGN A CONFLICT STATEMENT FOR ANY AGREEMENTS ENTERED INTO BY THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS AVAILABLE ON THEIR WEBSITE AND TO THE ENTIRE MEMBERSHIP WHEN BYLAWS CHANGES ARE VOTED ON. THEY ALSO MAKE THEIR CONFLICT OF INTEREST POLICY AVAILABLE ONLINE (AS PART OF THE BYLAWS). THEIR FINANCIAL STATEMENTS ARE PUBLISHED IN THE ANNUAL REPORT, WHICH IS A PRINTED DOCUMENT THAT IS SENT TO ALL MEMBERS. FOR NONMEMBERS, DOCUMENTS ARE AVAILABLE ONLY UPON REQUEST.
PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.