SOCIETY OF GASTROENTEROLOGY NURSES AND ASSOCIATES INC: Form 990, tax year 2024
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- Organization
- SOCIETY OF GASTROENTEROLOGY NURSES AND ASSOCIATES INC (EIN 51-0149057)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-21
- IRS object ID
- 202512949349300036
- Schema version
- 2024v5.2
- 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 | 2025-10-21T09:05:12-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363321958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DESMOND & AHERN LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10827 S WESTERN AVENUE | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606433206 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510149057 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Society of Gastroenterology Nurses | BusinessNameLine1Txt |
| Business Name Line2 | & Associates Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOCI | BusinessNameControlTxt |
| Phone | 3126735517 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 N Wabash Ave | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kim Stelmaszak | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 3126735517 | PhoneNum |
| Signature | 2025-10-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Mel Padillo | PreparerPersonNm |
| PTIN | P03172019 | PTIN |
| Phone | 7737794720 | PhoneNum |
| Preparation | 2025-10-21 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kim Stelmaszak | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 N Wabash Ave | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,650,202 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.sgna.org | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | THE SOCIETY OF GASTROENTEROLOGY NURSES AND ASSOCIATES (SGNA)IS A PROFESSIONAL ORGANIZATION OF NURSES AND ASSOCIATES DEDICATED TO THE SAFE AND EFFECTIVE PRACTICE OF GASTROENTEROILOGY AND ENDOSCOPY NURSING SGNA CARRIES OUT ITS MISSION BY ADVANCING THE SCIENCE AND PRACTICE OF GASTROENTEROLOGY AND ENDOSCOPY NURSING TROUGH EDUCATION, RESEARCH, ADVOCACY, AND COLLABORATION, AND BY PROMOTING THE PROFESSIONAL DEVELOPMENT OF ITS MEMBERS IN AN ATMOSPHERE OF MUTUAL SUPPORT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $13,294 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $11,794 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $458,426 | PYContributionsGrantsAmt |
| CY Contributions Grants | $523,039 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,630,148 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,350,237 | CYProgramServiceRevenueAmt |
| PY Investment Income | $25,275 | PYInvestmentIncomeAmt |
| CY Investment Income | $29,469 | CYInvestmentIncomeAmt |
| PY Other Revenue | $194,570 | PYOtherRevenueAmt |
| CY Other Revenue | $704,634 | CYOtherRevenueAmt |
| PY Total Revenue | $2,308,419 | PYTotalRevenueAmt |
| CY Total Revenue | $2,607,379 | 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 | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,338,806 | PYOtherExpensesAmt |
| CY Other Expenses | $2,445,144 | CYOtherExpensesAmt |
| PY Total Expenses | $2,338,806 | PYTotalExpensesAmt |
| CY Total Expenses | $2,445,144 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$30,387 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $162,235 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,305,253 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,581,263 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $584,542 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $700,106 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $720,711 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $881,157 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE SOCIETY OF GASTROENTEROLOGY NURSES AND ASSOCIATES (SGNA)IS A PROFESSIONAL ORGANIZATION OF NURSES AND ASSOCIATES DEDICATED TO THE SAFE AND EFFECTIVE PRACTICE OF GASTROENTEROILOGY AND ENDOSCOPY NURSING SGNA CARRIES OUT ITS MISSION BY ADVANCING THE SCIENCE AND PRACTICE OF GASTROENTEROLOGY AND ENDOSCOPY NURSING TROUGH EDUCATION, RESEARCH, ADVOCACY, AND COLLABORATION, AND BY PROMOTING THE PROFESSIONAL DEVELOPMENT OF ITS MEMBERS IN AN ATMOSPHERE OF MUTUAL SUPPORT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,566,065 | ExpenseAmt |
| Revenue | $2,041,577 | RevenueAmt |
| Desc | THE SOCIETY HELD AN ANNUAL CONFERENCE THAT INCLUED SPEAKERS AND SESSIONS IN THE FIELD OF GASTROENTEROLOGY. SGNA IS COMMITTED TO PROVIDING CONTINUING EDUCATION FOR GI NURSES AND ASSOCIATES THAT APPROPRIATELY FITS THEIR NEEDS. THE SOCIETY OFFERS A GROWING LIBRARY OF ONLINE EDUCATION MODULES THAT ALLOWS MEMBERS TO OBTAIN ADDITIONAL EDUCATION CREDITS WITHOUT HAVING TO TRAVEL TO A TRAINING SEMINAR. | Desc |
| Total Program Service Expenses | $1,566,065 | 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 | Yes (1) | 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 | 0 | 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 | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Paul Makarzyk | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3126735715 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 N Wabash Ave | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Judith Currier | ||||||
| President | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kim Gallub | ||||||
| President-Elect | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Eileen Dauz | ||||||
| Past President | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Teresita Foliacci | ||||||
| Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Michele Tyring | ||||||
| Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Linda Curtin | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Laura dos Santos | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Ronda Flesch | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Amy Granato | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Jay Lardizabal | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Cathleen Shellnutt | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Linda Daniels | ||||||
| Assoc Member at Large | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Kim Stelmaszak | ||||||
| Executive Director | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | 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 (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Smithbucklin | |||||
| 330 N Wabash Ave Ste 2000 | Chicago | IL | 60611 | Management Services | $1,547,982 |
| Pixel LLC | |||||
| 1200 Clinton St Ste 233 | Nashbille | TN | 37203 | AV production services | $112,952 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $477,605 | MembershipDuesAmt |
| All Other Contributions | $45,434 | AllOtherContributionsAmt |
| Total Contributions | $523,039 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Annual Meetings | 611710 | $1,070,546 | $1,070,546 | |
| Publications Advertisi | 541800 | $179,291 | $165,997 | $13,294 |
| Research & Education | 611710 | $100,400 | $100,400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,350,237 | TotalProgramServiceRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $29,470 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $29,469 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,469 | TotalRevenueColumnAmt |
| Exclusion | $29,469 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $640,467 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $42,822 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $597,645 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $597,645 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MIscellaneous | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $106,989 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $106,989 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $106,989 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,607,379 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,041,577 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $13,294 | UnrelatedBusinessRevenueAmt |
| Exclusion | $29,469 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,518,425 | TotalAmt |
| Program Services | $841,767 | ProgramServicesAmt |
| Management And General | $676,658 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,816 | TotalAmt |
| Management And General | $21,816 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,058 | TotalAmt |
| Program Services | $26,897 | ProgramServicesAmt |
| Management And General | $2,161 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,227 | TotalAmt |
| Management And General | $14,227 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,472 | TotalAmt |
| Program Services | $104,913 | ProgramServicesAmt |
| Management And General | $10,559 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,329 | TotalAmt |
| Program Services | $35,811 | ProgramServicesAmt |
| Management And General | $23,518 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,887 | TotalAmt |
| Program Services | $286,887 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,290 | TotalAmt |
| Management And General | $15,290 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Education | $151,367 | $151,367 | |
| Audio & Visual | $96,351 | $96,351 | |
| Credit Card & Bank Fees | $68,930 | $68,930 | |
| Honoraria | $67,272 | $22,072 | $45,200 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $720 | TotalAmt |
| Management And General | $720 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,445,144 | TotalAmt |
| Program Services | $1,566,065 | ProgramServicesAmt |
| Management And General | $879,079 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $479,897 | BOYAmt |
| EOY | $795,163 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,638 | BOYAmt |
| EOY | $36,709 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,073 | BOYAmt |
| EOY | $34,285 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,386 | BOYAmt |
| EOY | $72,214 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,275 | BOYAmt |
| EOY | $81,796 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $539,488 | BOYAmt |
| EOY | $561,096 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,496 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,305,253 | BOYAmt |
| EOY | $1,581,263 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,504 | BOYAmt |
| EOY | $110,904 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $464,112 | BOYAmt |
| EOY | $533,824 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,926 | BOYAmt |
| EOY | $55,378 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $584,542 | BOYAmt |
| EOY | $700,106 | 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 | $720,711 | BOYAmt |
| EOY | $106,110 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $775,047 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $720,711 | BOYAmt |
| EOY | $881,157 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,305,253 | BOYAmt |
| EOY | $1,581,263 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $162,235 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,789 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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 | 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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due To Regional Societies | Desc |
| Amt | $55,378 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $55,378 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,713,151 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,789 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $107,561 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $105,772 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,607,379 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,607,379 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,552,705 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $107,561 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $107,561 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,445,144 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,445,144 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | FIN 48 Note from Audited Financial Statements The Society is exempt from federal income taxes under Internal Revenue Code Section 501(c)(6) and therefore no provision for federal income taxes has been made on the accompanying financial statements. In addition, the Society has been determined by the Internal Revenue Service not to be a "private foundation" within the meaning of Section 509(a)(1) of the Internal Revenue Code. For the year ended December 31, 2024, the Society had revenue from unrelated business activities, specifically from its website and career center, totaling $80,558. Of this amount, only $13,294 was determined to be taxable unrelated business income. The Society's Form 990, Return of Organization Exempt from Income Tax, are subject to examination by the IRS, generally for three years from the date of filing. The Society has adopted the requirements for accounting for uncertain tax positions and management has determined that the Society was not required to record a liability related to uncertain tax positions as of December 31, 2024. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 3 | THE SOCIETY HAS A CONTRACT WITH A FULL SERVICE MANAGEMENT COMPANY WHICH PROVIDES ALL DAY-TO-DAY OPERATING ACTIVITIES, UNDER THE DIRECTIVE OF THE BOARD OF DIRECTORS. |
| Form 990, Part VI, Section A, line 6 | MEMBERSHIP IN THE SOCIETY SHALL BE OPEN TO ALL QUALIFIED INDIVIDUALS INVOLVED IN OR ASSOCIATED WITH GASTROENTEROLOGY AND/OR ENDOSCOPY NURSING PRACTICE. MEMBERSHIP INCLUDES BOTH VOTING AND NONVOTING MEMBERS. |
| Form 990, Part VI, Section A, line 7a | ANNUAL ELECTIONS BY THE MEMBERS SHALL BE CONDUCTED TO ELECT DIRECTORS OF THE BOARD OF DIRECTORS AND THE FOUR MEMBERS OF THE COMMITTEE ON NOMINATIONS AND ELECTIONS. ANNUAL ELECTIONS BY THE BOARD OF DIRECTORS SHALL BE CONDUCTED TO ELECT THE OFFICERS OF THE SOCIETY. |
| Form 990, Part VI, Section B, line 11b | FORM 990 IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTORS AND OPERATION MANAGER BEFORE SUBMISSION TO THE IRS. |
| Form 990, Part VI, Section B, line 12c | BOARD MEMBERS HAVE A FIDUCIARY RELATIONSHIP TO THE SOCIETY. BOARD MEMBERS SHALL NOT TAKE ADVANTAGE OF THEIR POSITIONS OR THEIR PERSONAL KNOWLEDGE OBTAINED THROUGH BUSINESS WITH THE SOCIETY FOR PERSONAL GAIN. A CONFLICT OF INTEREST EXISTS WHEN AN INDIVIDUAL IS IN A POSITION TO PROFIT DIRECTLY OR INDIRECTLY TROUGH APPLICATION OF AUTHORITY, INFLUENCE, OR KNOWLEDGE IN RELATION TO THE AFFAIRS OF SGNA. A CONFLICT OF INTEREST ALSO EXISTS IF A RELATIVE BENEFITS OR WHEN THE ORGANIZATION IS ADVERSELY AFFECTED IN ANY WAY. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE BOARD MEMBER SHALL NOT PARTICIPATE IN DISCUSSION RELATED TO THE SUBJECT IN WHICH HE/SHE HAS PERSONAL INTEREST. THIS INCLUDES ABSTAINING FROM VOTING ON RELATED ISSUES. NO BOARD MEMBER SHALL ENDORSE ANY PERSON, PRODUCT, OR SERVICE ON BEHALF OF SGNA. A BOARD MEMBER'S IMMEDIATE FAMILY SHALL NOT BE EMPLOYED IN ANY OFFICIAL BUSINESS CAPACITY FOR SGNA. AT BOARD ORIENTATION AND ANNUALLY THERE AFTER EACH BOARD MEMBER WILL BE ASKED TO COMPLETE A CONFLICT OF INTEREST FORM. |
| Form 990, Part VI, Section C, line 19 | THE BYLAWS ARE MADE AVAILABLE TO THE PUBLIC ON THE SGNA WEBSITE. THE POLICIES ARE NOT MADE AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS BY REQUEST, SO NOT TO THE PUBLIC. AUDITED FIGURES ARE REPORTED TO THE MEMBERSHIP AT THE ANNUAL COURSE DURING THE BUSINESS MEETING. |
| Form 990, Part XII, line 2c: | The process has not changed from the prior year. |