2016-05-05T21:16:37-07:00 2015-06-30 990 2014-07-01 952706905 AMERICAN ASSOCIATION OF CRITICAL CARE NURSES AMER 9493622000 101 Columbia Suite 200 Aliso Viejo CA 926564109 Michael Willett CFO 9493622000 2016-05-06 2014 2016-08-17 19:52:53Z Dana Woods 101 Columbia Aliso Viejo CA 92656 67782988 0 X www.aacn.org X 1972 CA The association is dedicated to providing critical-care nurses with the knowledge and resources necessary to provide optimal care to critically ill patients. 13 13 146 2800 1210003 0 616607 680697 24985001 26242339 7309293 5744227 965662 976870 33876563 33644133 685729 655440 0 0 13585721 15556111 0 0 92200 12203661 12106428 26475111 28317979 7401452 5326154 110242690 113168427 12948021 13320077 97294669 99848350 The association is dedicated to providing critical-care nurses with the knowledge and resources to provide optimal care to critically ill patients. 0 0 5724853 0 7364531 The National Teaching Institute and Critical Care Exposition (NTI) is a 4-day conference attended by over 7,687 critical-care and advance practice nurses. More than 200 educational sessions are offered on the most current techniques and equipment available to improve patient care and patient outcomes (7,687 nurses). This is the largest conference, but AACN also manages smaller conferences, as well as partner with its Chapters in other educational conferences. 5635792 296778 9541809 At yearend, the association had 104,419 nurse members who are eligible for research grants as well as educational scholarships. In addition, the association provides members with journals, newsletters, practice alerts, protocols for best practices and unlimited continuing education credits covering a wide range of topics pertinent to caring for acute and critically ill patients (104,419 nurse members). 3014084 0 6944868 The association sponsors various volunteer work group meetings to determine the educational requirements of critical-care nurses. Continuing education (CE) opportunities are provided to meet this need via educational articles, CD roms, and online webinars. Many of these CE products are provided free of charge to our membership. In addition, AACN has developed a number of self-paced e-learning training programs including orientation courses for nurses transitioning into an ICU setting (ECCO) and for new nurse managers (ENMO). Other self-paced courses include an ECG basics, palliative care, preceptor, and pharmacology. (12,417 nurses received CE credit for completing e-learning courses, a total of 54,636 CE tests were taken associated with our e-learning courses) 2110273 242662 1919555 AACN has approximately 220 organized Chapters that hold local community meetings and workshops and sponsor regional educational seminars to help critical-care nurses keep current with the latest trends and technologies. (Estimated 18,275 chapter members) 1579983 116000 471576 Nursing Research: Using feedback from members, volunteers, constituents and outside leaders, research is funded through grants in areas such as palliative and end-of-life care, pain management, advance directives, and healthy work environments. Also includes the CSI Academy, a regional 16-month nursing excellence and training program designed to leverage staff nurses' expertise to enhance patient care and decrease hospital expenses (7 participating hospitals in each new region). Lastly, includes the Beacon Award for Excellence which recognizes individual hospital units that distinguish themselves by improving every facet of patient care. The Beacon Award's three levels of designation recognize significant milestones along a unit's journey. For patients and families, the Beacon Award signifies exceptional care through improved outcomes and greater overall satisfaction. For nurses, a Beacon Award signals a positive and supportive work environment with greater collaboration between colleagues and leaders, higher morale and lower turnover. Through the end of the fiscal year, 418 units had achieved a gold, silver or bronze unit designation. 3690256 358662 2391131 18064985 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 302 0 1 146 1 1 1 0 0 0 0 0 0 0 0 1 1 0 X 13 13 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 0 0 CA X X Michael Wulf 9493622000 101 Columbia Suite 200 Aliso Viejo CA 926564109 Teri Lynn Kiss President 20 X X 0 0 0 Karen McQuillan President-Elect 20 X X 0 0 0 Lisa Riggs Secretary 4 X X 0 0 0 Christine S Schulman Treasurer 4 X X 0 0 0 Linda M Bay Board Member 4 4 X 0 0 0 Megan Brunson Board Member 4 X 0 0 0 Nancy Freeland Board Member 4 X 0 0 0 Karen L Johnson Board Member 4 X 0 0 0 Deborah Klein Board Member 4 X 1788 0 0 Paula McCauley Board Member 4 X 0 0 0 Riza V Mauricio Board Member 4 X 0 0 0 Kathleen K Peavy Board Member 4 X 0 0 0 Mary Zellinger Board Member 4 4 X 0 0 0 Dana Woods Exec Director/CEO 40 15 X 320710 0 23508 Michael C Willett Chief Financial Officer 40 10 X 207474 0 17624 Ramon Lavandero Senior Director 40 0 X 195596 0 24927 Miguel Villela IT Director 40 0 X 192004 0 41468 Marye Barden Chief Clinical Officer 40 0 X 179467 0 7007 Tracy Barron Senior Director 40 0 X 220798 0 35118 Caryl-Goodyear Bruch Senior Director 40 0 X 168910 0 12702 Wanda Johanson Former CEO 40 15 X 164214 0 9619 Michael Wulf Controller 40 0 X 148658 0 20419 Randy Bauler Exhibits Director 40 0 X 136000 0 34106 Juan Sanchez Applications Technical Lead 40 0 X 131894 0 40430 Elizabeth Gothard Senior Director 40 0 X 128568 0 2712 Laura Rednour Conference Business Manager 40 0 X 124864 0 16162 2320945 0 285802 28 0 1 0 Blitz Digital Studios LLC 6080 Center Drive Suite 260 Los Angeles CA 90045 Website development and design 1819506 Enspire Learning Inc 127 East Riverside Drive Suite 101 Austin TX 78704 Electronic education development 851304 Dartmouth Journal Services PO Box 842371 Boston MA 022842371 Journal printing and fulfillment 820751 Freeman Audio Visual Solutions PO Box 650519 Dallas TX 752650519 Audio visual equipment rental and support 696695 Merrill Lynch 7825 Fay Avenue Suite 300 La Jolla CA 92037 Investment advisors 664923 20 0 0 75991 0 0 604706 0 680697 Membership dues 813920 7684371 7684371 0 0 Education conferences 611710 7364531 7039529 0 325002 Continuing education programs 611710 6944868 6912872 21328 10668 Local Chapter activities 611710 1919555 1919555 0 0 Educational publications 511120 1857438 685551 1171887 0 471576 386795 0 84781 26242339 2209444 0 0 2209444 0 0 0 0 0 0 0 0 136307 0 45532 0 90775 0 90775 0 0 90775 37039293 0 33504510 0 3534783 0 3534783 0 0 3534783 44590 75991 13669 30921 0 30921 0 0 0 0 0 0 1316075 575144 740931 658858 16788 65285 114243 114243 0 0 114243 33644133 25401774 1210003 6351659 299914 299914 355526 355526 0 0 0 0 1660118 0 1660118 0 0 0 0 0 10816623 5239202 5505747 71674 556349 270468 282181 3700 1661687 740277 911283 10127 861334 366340 489982 5012 0 0 0 0 34644 0 34644 0 45450 50 45400 0 0 0 0 0 0 0 777814 0 777814 0 2343905 1646324 697581 0 1055203 1055203 0 0 911734 229839 681895 0 466987 0 466987 0 629486 629486 0 0 588170 0 588170 0 1000937 528652 472285 0 0 0 0 0 5797516 5797516 0 0 0 0 0 0 0 0 0 0 662747 37777 624970 0 90065 0 90065 0 Printing and publications 1583108 1526708 56362 38 Postage and shipping expenses 1062842 1018054 43139 1649 Allocation of costs to related organization -4956951 -1676351 -3280600 0 Personal Property Taxes 12771 0 12771 0 0 0 0 0 28317979 18064985 10160794 92200 5475496 4853701 6719923 4581297 0 0 1229068 1287892 0 0 0 0 0 0 337721 289029 478992 810969 21771478 7508065 11024138 14263413 84977352 87082126 0 0 0 0 0 0 0 0 110242690 113168427 4244493 4430905 0 0 8703528 8889172 0 0 0 0 0 0 0 0 0 0 0 12948021 13320077 X 94392035 96907685 163038 135905 2739596 2804760 97294669 99848350 110242690 113168427 X 5326154 -2746676 0 0 0 -25797 X 0 1 X 1 0 X 736579 736307 761549 616607 680697 3531739 22532409 22394640 23983053 24985001 26242339 120137442 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23268988 23130947 24744602 25601608 26923036 123669181 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 123669181 1787362 1763550 3081267 1988340 2209444 10829963 39197 25905 74279 -5325 0 134056 1826559 1789455 3155546 1983015 2209444 10964019 375607 676833 573499 866527 420451 2912917 33566 67483 29912 104460 114243 349664 25504720 25664718 28503559 28555610 29667174 137895781 0.89683 0.89550 0.07951 0.07969 X Schedule A, Part III, Line 12 Other income is primarily writeoff of unused gift certificates. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 1 6000 0 1 11250 0 0 17250 0 Schedule C, Part II-B, Line 1 During this period, approximately 40 hours of paid staff time was spent writing and reviewing letters in support of or in opposition of legislation and/or endorsing other organizations' requests for support of legislation. Houses of Congress and federal agencies contacted include the House, Senate and Department of Health & Human Services. Specific issues in which AACN engaged in lobbying activities that consisted of Capitol Hill visits, sending letters to members of Congress and federal agencies include: (1) Signed on in June 2015 to the statement of support drafted by The Nursing Community to Representatives Lois Capps (D-CA) and David Joyce (R-OH) on introduction of the Title VIII Nursing Workforce Reauthorization Act, H.R. 2713. (2) Signed on in June 2015 to the brief drafted by The Nursing Community on the Title VIII Nursing Workforce Reauthorization Act (H.R. 2713). The brief discusses the importance of reauthorizing the Nursing Workforce Development programs and the changes included in the Act. (3) Signed on in May 2015 to a letter drafted by The Nursing Community to Members of Congress and their staff expressing appreciation of their support for the nursing profession as the nation recognizes National Nurses Week. (4) Signed on in April 2015 to testimony drafted by The Nursing Community to the U.S. House Appropriations Subcommittee on Labor, Health and Human Services, Education, and Related Agencies (LHHS-ED) reiterating the FY 2016 request. (5) Signed on in April 2015 to a letter drafted by The Nursing Community to Dr. Mary Wakefield congratulating her on her appointment as Acting Deputy Secretary of the U.S. Department of Health and Human Services. (6) Signed on in April 2015 to testimony drafted by The Nursing Community to the U.S. Senate Appropriations Subcommittee on Labor, Health and Human Services, Education, and Related Agencies (LHHS-ED) reiterating the FY 2016 requests. (7) Signed on in March 2015 to a letter drafted by The Nursing Community to the House Labor, Health and Human Services, Education, and Related Agencies (LHHS-ED) Appropriations Subcommittee requesting $244 million for the Nursing Workforce Development programs (Title VIII of the Public Health Service Act) and $150 million for the National Institute of Nursing Research in Fiscal Year (FY) 2016. (8) Signed on in March 2015 to a letter drafted by The Nursing Community to Senators Susan Collins (R-ME) and Chuck Schumer (D-NY) in support of the Home Health Care Planning Improvement Act of 2015 (S. 578). A letter was also sent to Representatives Walden, Kind, Blumenauer, Capps, Davis, Harper, Johnson, Kelly, McKinley, Meehan, Schakowsky, Schrader, Thompson, Tiberi, Welch, and Young, in support of the Home Health Care Planning Improvement Act of 2015 (H.R. 1342). (9) Signed on in March 2015 to a letter drafted by The Nursing Community to Senators Jerry Moran (R-KS), Jon Tester (D-MT), and John Thune (R-SD), in support of Protecting Access to Rural Therapy Services (PARTS) Act (S. 257). (10) Signed on in March 2015 to a letter drafted by The Nursing Community to Representatives Sam Graves (R-MO) and Jan Schakowsky (D-IL) expressing support for the Improving Veterans Access to Quality Healthcare Act of 2015. (11) Signed on in January 2015 to a letter drafted by The Nursing Community welcoming Members of the 114th United States Congress. (12) Signed on in January 2015 to a letter drafted by The Nursing Community congratulating Dr. Wilmoth on her U.S. Senate confirmation as Major General of the United States Army Reserves. (13) Signed on in November 2014 to a letter drafted by The Nursing Community congratulating Dr. Spoonster Schwartz on her confirmation as the Assistant Secretary for Policy and Planning for the United States Department of Veterans Affairs. (14) Signed on in November 2014 to a letter drafted by The Nursing Community urging the House and Senate LHHS-ED Appropriations Subcommittees to fully support the Nursing Workforce Development Programs (Title VIII of the Public Health Service Act [42 U.S.C. 296 et seq.]) and the National Institute of Nursing Research (NINR- one of the 27 Institutes and Centers at the National Institutes of Health) in FY 2015. (15) Signed on in November 2014 to testimony drafted by The Nursing Community to the Senate Appropriations Committee regarding the US response to Ebola for a hearing on November 12, 2014. (16) Signed on in October 2014 to a statement drafted by The Nursing Community stating as a coalition of 61 national nursing organizations, the Nursing Community stands united that the focus on responding to the Ebola Virus Disease in the United States and the devastating outbreak in West Africa must be on patient health and community protection. (17) Signed on in October 2014 to a letter drafted by The Nursing Community to AHRQ Director Dr. Richard Kronick expressing support of the continued presence of a nursing leader at AHRQ. (18) Signed on in September 2014 to a letter drafted by The Nursing Community congratulating Donna Hart Gage, PhD, RN, NE-BC, on her appointment to Chief Nursing Officer for the Veterans Health Administration at the Department of Veterans Affairs. (19) Signed on in July 2014 to a letter drafted by The Nursing Community congratulating newly appointed Secretary of Health and Human Services Sylvia Mathews Burwell. AACN supported 8 members to participate in the three-day 2015 Nurse in Washington Internship with scholarships for registration and funding for travel and lodging costs. Sponsored annually by the Nursing Organizations Alliance, the internship teaches nurses how to influence health policy at the local and national level and provides the opportunity to acquire skills needed to work with legislators. Participants attended as individuals and visited their own congressional representatives. AACN members and chapters at times may, of their own accord, seek input from AACN staff about specific federal, state or local legislation. AACN staff direct them to contact the appropriate governmental entity for information about the legislation. AACN does not support or oppose any candidate for elective office, nor does it participate in any political campaign on behalf of any client for elective office. AACN members are advised to participate in political campaign activity as individuals on their own time and not as representatives of AACN or its local chapters. 2739596 77862 63833 76531 0 0 2804760 2433205 79722 313884 87215 0 0 2739596 2241584 95855 186948 91182 0 0 2433205 2146328 108454 64175 77373 0 0 2241584 1750775 120260 275293 0 0 0 2146328 0 0.81 0.19 0 0 0 4677233 4677233 0 4845237 1161870 3683367 0 2337284 1636220 701064 0 3907449 3148616 758833 0 6004275 1561359 4442916 14263413 29229740 -2746676 0 0 634345 -2112331 31342071 0 2302062 2302062 33644133 26801808 0 0 0 634345 634345 26167463 0 2150516 2150516 28317979 Schedule D, Part V, Line 4 The AACN Scholarship Endowment was established in 2001 with a goal of the endowment to reach a maturity level of $2 million and become a self-sustaining funding source. The fund reached its goal during FY2011, and the Board approved a spending policy to begin using the endowment to fund scholarships the following year. The AACN scholarship program is designed to help members enrich their careers and acquire knowledge and skills beyond traditional academic nursing education. The scholarship program also continues to award some limited scholarships for specific academic courses. Scholarship applicants must assess gaps in their knowledge and skills, identify and evaluate learning opportunities, and develop a plan to show how an AACN scholarship will help them achieve their professional learning goals. In the current year, the endowment funded $76,531 of scholarships. Schedule D, Part XI, Line 2d Includes cost of sales ($575,144), special fundraising costs ($13,669) and property holdings expenses ($45,532) recorded as offsets to revenue in the tax return versus as operating expense in the audited financial statements. Schedule D, Part XI, Line 4b Includes Chapter revenues ($2,281,460) that are not included in the audited financial statements and $20,602 for cash discounts that are recorded as an expense credit in the audited financial statements but as revenue on the tax return. Schedule D, Part XII, Line 2d Includes cost of sales ($575,144), special fundraising costs ($13,669) and property holdings expenses ($45,532) recorded as offsets to revenue in the tax return versus as operating expense in the audited financial statements. Schedule D, Part XII, Line 4b Includes Chapter expenses ($2,129,914) that are not included in the audited financial statements and $20,602 for cash discounts that are recorded as an expense credit in the audited financial statements but as revenue on the tax return. Chapter Events 44590 0 44590 0 0 0 0 0 13669 0 0 44590 0 44590 0 0 0 0 0 13669 13669 30921 1 Northeastern University 360 Huntington Avenue Boston MA 02115 041679980 501c3 49644 0 AACN Impact Research Grant to research Feasibility of Journal Writing in the PICU to reduce parental stress and stress symptoms. Indiana University Department 78867 PO Box 78000 Detroit MI 48278 356001673 501c3 47750 0 AACN Impact Research Grant to research Unavoidable Hospital Acquired Pressure Ulcers. Children's Hospital Corporation 300 Longwood Avenue Boston MA 02115 042774441 501c3 47520 0 AACN Impact Research Grant to research Safety of Chlorhexidine Gluconate (CHG) baths in patients less than 2 months of age. Foundation of the National Student Nurses Association 45 Main Street Suite 606 Brooklyn NY 11201 133123125 501c3 17000 0 Funding provided for 10 student nursing scholarships. Banner Health 1441 North 12th Street Phoenix AZ 85006 450233470 501c3 35000 0 Participant in CSI Program - A 16-month nursing excellence and leadership training program designed to leverage staff nurses' expertise to enhance patient care and decrease hospital expenses. Swedish Health Services 747 Broadway Seattle WA 98122 910433740 501c3 20000 0 Participant in CSI Program - A 16-month nursing excellence and leadership training program designed to leverage staff nurses' expertise to enhance patient care and decrease hospital expenses. VA Puget Sound Health Care System 1660 South Columbian Way Seattle WA 98108 910565166 Government entity 10000 0 Participant in CSI Program - A 16-month nursing excellence and leadership training program designed to leverage staff nurses' expertise to enhance patient care and decrease hospital expenses. The Geneva Foundation 917 Pacific Avenue Suite 600 Tacoma WA 98402 911593913 501c3 10000 0 Participant in CSI Program - A 16-month nursing excellence and leadership training program designed to leverage staff nurses' expertise to enhance patient care and decrease hospital expenses. Harborview Medical Center 325 9th Avenue Seattle WA 98104 911631806 501c3 10000 0 Participant in CSI Program - A 16-month nursing excellence and leadership training program designed to leverage staff nurses' expertise to enhance patient care and decrease hospital expenses. Skagit County Public Hospital 1211 24th Street Anacortes WA 98221 910729255 501c3 10000 0 Participant in CSI Program - A 16-month nursing excellence and leadership training program designed to leverage staff nurses' expertise to enhance patient care and decrease hospital expenses. Regional Hospital for Respiratory and Complex Care 16251 Sylvester Road SW Burien WA 98166 911170040 501c3 10000 0 Participant in CSI Program - A 16-month nursing excellence and leadership training program designed to leverage staff nurses' expertise to enhance patient care and decrease hospital expenses. 11 0 Continuing professional educational scholarships 47 81880 0 Excellence awards 28 30984 0 Chapter awarded scholarships 243 242662 0 Schedule I, Part I, Line 2 The organization keeps files of all past, active and completed grants. Part of the grant agreement is to submit progress reports throughout the award period. These annual reports typically include a budget progress report showing how the funds have been spent. If there are funds remaining at the end of the project, those funds are expected to be returned to AACN. In the current fiscal year, we had $3,000 of unused grant funds returned by past recipients. X X 1 1 X X X X X 1 0 0 0 0 0 0 0 0 Dana Woods Exec Director/CEO 305526 0 0 0 15184 0 22758 0 750 0 344218 0 0 0 Michael C Willett Chief Financial Officer 205895 0 1579 0 0 0 15327 0 2297 0 225098 0 0 0 Ramon Lavandero Senior Director 190163 0 1459 0 3974 0 13913 0 11014 0 220523 0 0 0 Miguel Villela IT Director 182402 0 1579 0 8023 0 14182 0 27286 0 233472 0 0 0 Marye Barden Chief Clinical Officer 177716 0 1751 0 0 0 0 0 7007 0 186474 0 0 0 Tracy Barron Senior Director 89510 0 0 0 131288 0 7232 0 27886 0 255916 0 0 0 Caryl-Goodyear Bruch Senior Director 167128 0 1782 0 0 0 0 0 12702 0 181612 0 0 0 Wanda Johanson Former CEO 66980 0 0 0 97234 0 1808 0 7811 0 173833 0 0 0 Michael Wulf Controller 146904 0 1754 0 0 0 11105 0 9314 0 169077 0 0 0 Randy Bauler Exhibits Director 122895 0 1782 0 11323 0 9797 0 24309 0 170106 0 0 0 Juan Sanchez Applications Technical Lead 119588 0 1782 0 10524 0 9744 0 30686 0 172324 0 0 0 Schedule J, Part I, Line 1a The CEO contract allows for her to bring her husband to our national conference, the National Teaching Institute (NTI), held annually in May. This is the only trip where she is reimbursed for companion travel. This amount is included in her taxable compensation. The volunteer President and President-elect receive a clothing allowance to defray the personal cost for speaking engagements on behalf of the Association. The allowance is for purchases up to $4,000 and is grossed up 50% to ensure the volunteer is not impacted financially by the clothing compensation. The amount paid to the President and President-elect triggers their receipt of a 1099 for the full amount paid in the calendar year. Schedule J, Part I, Line 3 The process of reviewing and setting CEO compensation is the responsibility of the AACN CEO Compensation and Evaluation Committee. This committee is comprised of the President and President-elect, with the Immediate Past President serving as an ad-hoc member (note that all of these are volunteer, non-compensated positions). The current Treasurer and Secretary of the Board join and serve on the committee whenever decisions related to CEO compensation are required (these too are volunteer, non-compensated positions). The Committee performs an annual performance evaluation and a review of comparable compensation data. The Chief Financial Officer (CFO) provides consultation to the committee related to CEO compensation benchmarking surveys. The last CEO compensation review and adjustment occurred in January 2015. Schedule J, Part I, Line 4 Included in Tracy Barron compensation is severance of $94,772. Form 990, Part VI, Section A, Line 6 American Association of Critical-Care Nurses (AACN) is a membership organization with over 100,000 members throughout the country. The AACN bylaws state that "any person who is interested in any aspect of critical-care nursing and who subscribes to the mission of AACN, agrees to abide by its charter and Bylaws, and meets such other criteria for membership as may be established by these Bylaws or by the Board of Directors, shall be eligible for membership." Form 990, Part VI, Section A, Line 7a Nominations to the AACN Board of Directors are accepted from the full membership. Nominated candidates are vetted by the AACN Nominating Committee (comprised of appointed and elected members) who determines the slate of candidates for the ballot. The ballot is presented to the full membership for an online election. We must have a minimum 5% of the eligible voters cast a ballot for the election to close. There is no approval by the Board as the AACN directors are elected by the membership. The number of open positions varies each year as the 3-year terms are staggered to ensure continuity on the Board. Form 990, Part VI, Section A, Line 7b Certain Bylaws of the Association may only be amended by a majority of the Active, International, Emeritus and Lifetime members. In addition, the Association may merge with other national, state, or local organizations only upon a majority approval by the total eligible voting membership. Form 990, Part VI, Section B, Line 11b The completed form 990 and related schedules were disseminated to the Audit Committee for review in advance of a conference call for the purpose to review and approve the return. All Audit Committee members, along with the Chief Financial Officer, were on the conference call and all questions or concerns raised by the committee members were resolved to ensure unanimous approval of the return. The Audit Committee then reports any findings to the full Board of Directors. Form 990, Part VI, Section B, Line 12c The Conflict of Interest Policy is reviewed annually at the Fall Board meeting as this is the orientation meeting for newly elected Directors. Each Director is required annually to complete a Conflicts of Interest Statement that lists any potential conflicts. In addition, all employees agree to Conflict of Interest and Work Ethics statements contained in the Employee Handbook. Form 990, Part VI, Section B, Line 15 The process of reviewing and setting CEO compensation is the responsibility of the AACN CEO Compensation and Evaluation Committee. This committee is comprised of the President and President-elect, with the Immediate Past President serving as an ad-hoc member (note that all of these are volunteer, non-compensated positions). The current Treasurer and Secretary of the Board join and serve on the committee whenever decisions related to CEO compensation are required (these too are volunteer, non-compensated positions). The Committee performs an annual performance evaluation and a review of comparable compensation data. The Chief Financial Officer (CFO) provides consultation to the committee related to CEO compensation benchmarking surveys. The last CEO compensation review and adjustment occurred in January 2015. The CEO is accountable for compensation levels for all other positions. Each team member receives an annual review and compensation adjustment at the beginning of the calendar year. Salary adjustments are aligned with the annual budget and are allocated based on benchmark salary data and the performance evaluation of each team member. The last salary adjustment occurred in January, 2015. Form 990, Part VI, Section C, Line 19 AACN does not make governing documents or conflict of interest policies available to the public. The financial statements of the organization are published to the membership within 120 days of the end of the fiscal year. The financial report is included in the Association newsletter, AACN Bold Voices, which is available to the public digitally on the AACN website. The audited financial statements are posted on the AACN website and are available to the public upon request. Form 990, Part XI, Line 9 Includes permanently restricted endowment fund contributions received ($77,862), plus temporarily restricted contributions received ($68,630), less temporarily restricted assets released from restrictions ($172,289) AACN Property Holdings LLC 101 Columbia Suite 200 Aliso Viejo CA 92656 204045976 Property holding company - single entity LLC CA 136307 8377907 N/A AACN Certification Corporation 101 Columbia Suite 200 Aliso Viejo CA 92656 510172756 AACN Certification Corporation credentials nurses caring for the critically ill. CA 501(c)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 AACN Certification Corporation n 718521 Corporate overhead costs are allocated among related entities using a step-basis methodology based on each entities usage of these shared services. Each department costs (includes customer care, finance, information technology, human resources, meetings, executive, fulfillment, facilities and organizational effectiveness) are allocated based on estimated time spent by team members, space allocations, percentage of direct program costs, etc. Allocations are done on each department based on these estimates and charged to each separate entity on a monthly basis. AACN Certification Corporation o 1376293 Included in the allocation of overhead costs is the cost of salaries and benefits for these support departments. In these departments, salaries and benefits expenses make up 65.7% of the overall costs. Based in this percentage, the amount recorded here represents 65.7% of the $2,094,814 total general and administrative costs allocated to AACN Certification Corporation. AACN Certification Corporation p 0 Reimbursements from one entity to another flow through the intercompany account balances. Quarterly we review the intercompany account balances and transfer funds between organizations to ensure that the intercompany balances are paid. AACN Certification Corporation q 2094814 Reimbursements from one entity to another flow through the intercompany account balances. Quarterly we review the intercompany account balances and transfer funds between organizations to ensure that the intercompany balances are paid.