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AMERICAN BOARD OF RADIOLOGY INCORPORATED: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN BOARD OF RADIOLOGY INCORPORATED (EIN 41-0773787)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-06
IRS object ID
202543109349301714
Schema version
2024v5.1
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)
Return2025-11-06T09:11:44+00:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN440160260PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Forvis Mazars LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line114221 Dallas Parkway Suite 400AddressLine1Txt
CityDallasCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75254ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN410773787EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The American Board of RadiologyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone5207902900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15441 E WILLIAMS CIRCLEAddressLine1Txt
CityTUCSONCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85711ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBrent J WagnerPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2025-11-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAndrew GrayPreparerPersonNm
PTINP01517705PTIN
Phone9727028262PhoneNum
Preparation2025-11-05PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1BRENT J WAGNER MDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15441 E WILLIAMS CIRCLEAddressLine1Txt
CityTUCSONCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85711ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$22,879,586GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.theabr.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1934FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTO CERTIFY THAT OUR DIPLOMATES DEMONSTRATE THE REQUISITE KNOWLEDGE, SKILL, AND UNDERSTANDING OF THEIR DISCIPLINE TO THE BENEFIT OF PATIENTS.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee136TotalEmployeeCnt
Total Volunteers1400TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$808,035PYContributionsGrantsAmt
CY Contributions Grants$680,615CYContributionsGrantsAmt
PY Program Service Revenue$18,221,820PYProgramServiceRevenueAmt
CY Program Service Revenue$18,748,412CYProgramServiceRevenueAmt
PY Investment Income$1,073,097PYInvestmentIncomeAmt
CY Investment Income$2,602,743CYInvestmentIncomeAmt
PY Other Revenue$10,102PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$20,113,054PYTotalRevenueAmt
CY Total Revenue$22,031,770CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$12,479,104PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$14,110,795CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,158,978PYOtherExpensesAmt
CY Other Expenses$7,768,600CYOtherExpensesAmt
PY Total Expenses$19,638,082PYTotalExpensesAmt
CY Total Expenses$21,879,395CYTotalExpensesAmt
PY Revenues Less Expenses$474,972PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$152,375CYRevenuesLessExpensesAmt
Total Assets BOY$48,610,514TotalAssetsBOYAmt
Total Assets EOY$51,874,004TotalAssetsEOYAmt
Total Liabilities BOY$4,097,619TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,598,066TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$44,512,895NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$47,275,938NetAssetsOrFundBalancesEOYAmt
MissionTO CERTIFY THAT OUR DIPLOMATES DEMONSTRATE THE REQUISITE KNOWLEDGE, SKILL, AND UNDERSTANDING OF THEIR DISCIPLINE TO THE BENEFIT OF PATIENTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescADMINISTERED 5,841 EXAMS IN DIAGNOSTIC RADIOLOGY, INTERVENTIONAL RADIOLOGY, RADIATION ONCOLOGY, MEDICAL PHYSICS, AND SUBSPECIALTIES. THE OBJECTIVE OF EXAMS IS TO DETERMINE IF CANDIDATES HAVE ACQUIRED THE REQUISITE STANDARD OF KNOWLEDGE, SKILL AND UNDERSTANDING ESSENTIAL TO THE PRACTICE OF DIAGNOSTIC RADIOLOGY, INTERVENTIONAL RADIOLOGY, RADIATION ONCOLOGY OR MEDICAL PHYSICS. THE OBJECTIVE OF CONTINUING CERTIFICATION IS TO PROVIDE CONTINUOUS QUALITY IMPROVEMENT AND SUPPORT QUALITY PATIENT CARE. ENROLLMENT IN THE MAINTENANCE OF CERTIFICATION WAS APPROXIMATELY 36,325 DIPLOMATES.Desc
Total Program Service Expenses$0TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityYes (true)DisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee136EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Policies Reference ChaptersfalsePoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldMTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldAZStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRENT J WAGNER MDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5207902900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15441 E WILLIAMS CIRCLEAddressLine1Txt
CityTUCSONCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85711ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
CHERI CANON MD
President-Elect0.30Yes (X)Yes (X)$0$0$0
JOHN KAUFMAN MD
Secretary/Treasurer0.30Yes (X)Yes (X)$0$0$0
ROBERT BARR MD
President (END: 10/24)0.30Yes (X)Yes (X)$0$0$0
ANDREA NG MD
Governor0.30Yes (X)$0$0$0
DESIREE MORGAN MD
Governor0.30Yes (X)$0$0$0
DONALD FLEMMING MD
GOVERNOR (END: 10/24)0.30Yes (X)$0$0$0
JAMES ANDERSON MD
Governor0.30Yes (X)$0$0$0
KAREN RAGLAND COLE MD
Governor0.30Yes (X)$0$0$0
MARINA FELDMAN MD
Governor0.30Yes (X)$0$0$0
MATTHEW PODGORSAK PHD
Governor0.30Yes (X)$0$0$0
STEPHEN SIMONEAUX MD
Governor0.30Yes (X)$0$0$0
TOBY GORDON SCD
Governor0.30Yes (X)$0$0$0
BRENT WAGNER MD
Executive Director40.00Yes (X)$770,591$0$110,820
Karyn Howard
Managing Director40.00$221,508$0$73,014Yes (X)
Anthony Gerdeman
Director Exam Services40.00$210,353$0$106,236Yes (X)
Blake Wescott
Director Analysis40.00$205,453$0$36,722Yes (X)
MARY NEWELL MD
Assoc Executive Director (DR)40.00$227,261$0$0Yes (X)
MICHAEL YUNES MD
Assoc Executive Director (RO)40.00$210,000$0$0Yes (X)
Scott Segal
IT Director40.00$246,879$0$71,027Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,092,045TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$397,819TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K38IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line113155 NOEL RD 2200AddressLine1Txt
CityDALLASCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75240ZIPCd
FieldValueIRS element (for citing)
ServicesCONSULTINGServicesDesc
Compensation$252,991CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Related Organizations$14,830RelatedOrganizationsAmt
Government Grants$665,785GovernmentGrantsAmt
Total Contributions$680,615TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCERTIFICATION FEESDesc
Business611691BusinessCd
Total Revenue Column$18,601,547TotalRevenueColumnAmt
Related Or Exempt Func Income$18,601,547RelatedOrExemptFuncIncomeAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$146,865TotalRevenueColumnAmt
Related Or Exempt Func Income$146,865RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$18,748,412TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,215,083TotalRevenueColumnAmt
Exclusion$1,215,083ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,235,000SecuritiesAmt
Other$476OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$826,735SecuritiesAmt
Other$21,081OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,408,265SecuritiesAmt
Other-$20,605OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,387,660TotalRevenueColumnAmt
Exclusion$1,387,660ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,031,770TotalRevenueColumnAmt
Related Or Exempt Func Income$18,748,412RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,602,743ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,178,933TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$10,000,761TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,001,745TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,128,824TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$800,532TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$38,156TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$65,673TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$87,218TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,082,904TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$810,898TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,002,065TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$451,618TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,585,970TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$316,646TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,090,254TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$180,206TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
DUES & SUBSCRIPTIONS$662,059
EXAM EXPENSE$297,554

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$97,379TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$21,879,395TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$350,883BOYAmt
EOY$875,151EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,807,045BOYAmt
EOY$983,919EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$268,575BOYAmt
EOY$367,212EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$561,745BOYAmt
EOY$765,937EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$13,841,823LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$9,395,426LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,142,845BOYAmt
EOY$4,446,397EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$39,477,183BOYAmt
EOY$44,435,388EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,238BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$48,610,514BOYAmt
EOY$51,874,004EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,697,855BOYAmt
EOY$1,933,731EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,026,627BOYAmt
EOY$2,141,576EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$373,137BOYAmt
EOY$522,759EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,097,619BOYAmt
EOY$4,598,066EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$44,512,895BOYAmt
EOY$47,275,938EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$44,512,895BOYAmt
EOY$47,275,938EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$48,610,514BOYAmt
EOY$51,874,004EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$152,375ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$2,610,668NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$790,128OtherCostOrOtherBasisAmt
Book Value$790,128BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,851,706OtherCostOrOtherBasisAmt
Depreciation$2,308,051DepreciationAmt
Book Value$1,543,655BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,019,884OtherCostOrOtherBasisAmt
Depreciation$1,388,572DepreciationAmt
Book Value$631,312BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,384,618OtherCostOrOtherBasisAmt
Depreciation$2,034,317DepreciationAmt
Book Value$350,301BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,795,487OtherCostOrOtherBasisAmt
Depreciation$3,664,486DepreciationAmt
Book Value$1,131,001BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,446,397TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Federal Income Taxes
Deferred Compensation$522,759
FieldValueIRS element (for citing)
Total Liability$522,759TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$24,642,438TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$2,610,668NetUnrealizedGainsInvstAmt
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$2,610,668RevenueNotReportedAmt
Revenue Subtotal$22,031,770RevenueSubtotalAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$22,031,770TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$21,879,395TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$21,879,395ExpensesSubtotalAmt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$21,879,395TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule D, Part X, Line 2 ASC 740 FOOTNOTE:FormAndLineReferenceDesc
ExplanationMANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (true)SupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BRENT WAGNER MD
Executive Director$770,591$0$0$0$0$0$34,500$0$76,320$0$881,411$0$0$0
Karyn Howard
Managing Director$221,508$0$0$0$0$0$21,306$0$51,708$0$294,522$0$0$0
Scott Segal
IT Director$246,879$0$0$0$0$0$22,112$0$48,915$0$317,906$0$0$0
Anthony Gerdeman
Director Exam Services$210,353$0$0$0$0$0$21,905$0$84,331$0$316,589$0$0$0
Blake Wescott
Director Analysis$205,453$0$0$0$0$0$20,545$0$16,177$0$242,175$0$0$0
MARY NEWELL MD
Assoc Executive Director (DR)$227,261$0$0$0$0$0$0$0$0$0$227,261$0$0$0
MICHAEL YUNES MD
Assoc Executive Director (RO)$210,000$0$0$0$0$0$0$0$0$0$210,000$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule J, Part I, Line 4b Supplemental nonqualified retirement planFormAndLineReferenceDesc
ExplanationTHE AMERICAN BOARD OF RADIOLOGY MAINTAINS A SECTION 457(F) PLAN. BRENT WAGNER, MD PARTICIPATES IN THE 457(F) PLAN, BUT DID NOT RECEIVE ANY PAYMENTS FROM THE PLAN DURING THE TAX YEAR. CONTRIBUTIONS TO THE PLAN TOTALING $10,500 WERE MADE DURING THE YEAR AND ARE REFLECTED IN HIS DEFERRED COMPENSATION.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 1a Delegate broad authority to a committeeTHE PRESIDENT AND PRESIDENT ELECT HAVE AUTHORITY TO MAKE DECISIONS OUTSIDE OF REGULAR BOARD MEETINGS.
Form 990, Part VI, Line 11b Review of form 990 by governing bodyTHE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM FOLLOWING THE COMPLETION OF AN AUDIT OF FINANCIAL STATEMENTS. AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE and BOARD OF GOVERNORS FOR REVIEW PRIOR TO FILING WITH THE IRS.
Form 990, Part VI, Line 12c Conflict of interest policyPOTENTIAL CONFLICTS ARE REVIEWED ANNUALLY AT A MEETING OF THE BOARD OF GOVERNORS. IF A CONFLICT IS FOUND TO EXIST, THE CONFLICTED MEMBER RECUSES THEMSELVES FROM RELATED DISCUSSIONS.
Form 990, Part VI, Line 15a Process to establish compensation of top management officialSPECIFIC SOURCES PROVIDING COMPARABILITY DATA FOR SALARY RANGES RELATED TO POSITIONS ARE USED FOR DIRECTOR POSITIONS AND KEY EMPLOYEES. THE INDEPENDENT BOARD APPROVES ALL EXECUTIVE LEVEL COMPENSATION UPON RECOMMENDATION OF THE COMPENSATION COMMITTEE, WHICH IS DOCUMENTED IN THE BOARD MINUTES. THE PROCESS IS CONDUCTED ANNUALLY USING THE MOST RECENT COMPARABILITY DATA. HR KNOW, LLC., CONDUCTED A LIMITED COMPENSATION SURVEY, FOR IT POSITIONS AND DIRECTORS, IN FALL 2021. AN ADDITIONAL LIMITED SURVEY CONDUCTED BY HR KNOW, LLC., FOR THE EXECUTIVE DIRECTOR AND OTHER POSITIONS NOT REVIEWED IN 2021 WAS COMPLETED MID-2022. IN 2023 HRKNOW, LLC., CONDUCTED A SURVEY FOR THE EXECUTIVE DIRECTOR ONLY.
Form 990, Part VI, Line 15b Process to establish compensation of other employeesSPECIFIC SOURCES PROVIDING COMPARABILITY DATA FOR SALARY RANGES RELATED TO POSITIONS ARE USED FOR DIRECTOR POSITIONS AND KEY EMPLOYEES. THE BOARD APPROVES ALL EXECUTIVE LEVEL COMPENSATION UPON RECOMMENDATION OF THE COMPENSATION COMMITTEE, WHICH IS DOCUMENTED IN THE BOARD MINUTES. THE PROCESS IS CONDUCTED ANNUALLY USING THE MOST RECENT COMPARABILITY DATA. HR KNOW, LLC., CONDUCTED A LIMITED COMPENSATION SURVEY, FOR IT POSITIONS AND DIRECTORS, IN FALL 2021. AN ADDITIONAL LIMITED SURVEY CONDUCTED BY HR KNOW, LLC., FOR THE EXECUTIVE DIRECTOR AND OTHER POSITIONS NOT REVIEWED IN 2021 WAS COMPLETED MID-2022.
Form 990, Part VI, Line 19 Required documents available to the publicTHE FORM 990, CONFLICT OF INTEREST POLICY, BYLAWS AND ANNUAL SUMMARY FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
Form 990, Part VIII, Line 2f Other Program Service RevenueMiscellaneous Revenue - Total Revenue: 146865, Related or Exempt Function Revenue: 146865, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN BOARD OF RADIOLOGY INT LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15441 E WILLIAM CIRCLEAddressLine1Txt
CityTUCSONCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85711ZIPCd
FieldValueIRS element (for citing)
EIN410773787EIN
Primary ActivitiesGUIDANCEPrimaryActivitiesTxt
Legal Domicile StateDELegalDomicileStateCd
Total Income-$565TotalIncomeAmt
End Of Year Assets$98,871EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1ABRBusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1THE AMERICAN BOARD OF RADIOLOGY FDNBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15441 E WILLIAMS CIRCLEAddressLine1Txt
CityTUCSONCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85711ZIPCd
FieldValueIRS element (for citing)
EIN201354373EIN
Primary ActivitiesSUPPORTPrimaryActivitiesTxt
Legal Domicile StateDCLegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity StatusType IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1ABRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (true)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd