AMERICAN BOARD OF SURGERY: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD OF SURGERY (EIN 23-1352007)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-04-26
- IRS object ID
- 201621179349300602
- Schema version
- 2014v6.0
- 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 | 2016-04-26T11:12:05-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY VIRCHOW KRAUSE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 MARKET STREET SUITE 4500 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231352007 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AMERICAN BOARD OF SURGERY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 2155684000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JOHN F KENNEDY BOULEVARD | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 191031847 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRANK R LEWIS JR MD | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2155684000 | PhoneNum |
| Signature | 2016-04-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JULIUS GREEN CPA JD | PreparerPersonNm |
| PTIN | P00350393 | PTIN |
| Phone | 2159720701 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | FRANK R LEWIS JR MD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JOHN F KENNEDY BOULEVARD | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 191031847 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,880,066 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.ABSURGERY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | ADMINISTRATION OF CERTIFICATION AND RECERTIFICATION EXAMINATIONS IN GENERAL SURGERY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 37 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 37 | VotingMembersIndependentCnt |
| Total Employee | 21 | TotalEmployeeCnt |
| Total Volunteers | 37 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,487,820 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,437,906 | CYProgramServiceRevenueAmt |
| PY Investment Income | $917,486 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,033,362 | CYInvestmentIncomeAmt |
| PY Other Revenue | $646 | PYOtherRevenueAmt |
| CY Other Revenue | $309,050 | CYOtherRevenueAmt |
| PY Total Revenue | $10,405,952 | PYTotalRevenueAmt |
| CY Total Revenue | $9,780,318 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $88,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,601,388 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,407,716 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,253,983 | PYOtherExpensesAmt |
| CY Other Expenses | $4,672,729 | CYOtherExpensesAmt |
| PY Total Expenses | $8,855,371 | PYTotalExpensesAmt |
| CY Total Expenses | $10,168,445 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,550,581 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$388,127 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,983,050 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,390,619 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,676,816 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,933,062 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,306,234 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,457,557 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE AMERICAN BOARD OF SURGERY, INC. (ABS), INCORPORATED IN 1937, IS A PRIVATE, VOLUNTARY NON-PROFIT, AUTONOMOUS ORGANIZATION FORMED TO CONDUCT EXAMINATIONS OF ACCEPTABLE CANDIDATES WHO SEEK CERTIFICATION OR RECERTIFICATION BY ABS, TO ISSUE CERTIFICATES OF QUALIFICATION TO ALL CANDIDATES MEETING THE BOARD'S REQUIREMENTS BY SATISFACTORILY COMPLETING ITS PRESCRIBED EXAMINATIONS, AND TO IMPROVE AND BROADEN THE OPPORTUNITIES FOR THE POST-GRADUATE EDUCATION AND TRAINING OF SURGEONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | COSTS INCURRED IN ADMINISTERING EXAMINATIONS FOR CANDIDATES SEEKING CERTIFICATION AND RECERTIFICATION BY THE BOARD AND IN ISSUING CERTIFICATES OF QUALIFICATION TO ALL CANDIDATES MEETING THE BOARD'S REQUIREMENTS. ALL EXPENSES AND REVENUES ARE INCURRED OR GENERATED FOR THIS PURPOSE. DURING FISCAL YEAR JUNE 30, 2015, THERE WERE 14,957 INDIVIDUALS WHO TOOK AN EXAMINATION, INCLUDING SURGERY RESIDENTS TAKING THEIR IN-TRAINING EXAMINATIONS. 1,506 INDIVIDUALS OBTAINED CERTIFICATION AND 1,708 WERE RE-CERTIFIED. THE TYPES OF EXAMINATIONS INCLUDE THE FOLLOWING: QUALIFYING, RECERTIFICATION, VASCULAR SURGERY, SURGICAL PRINCIPLES, SURGICAL CRITICAL CARE, PEDIATRIC SURGERY, HAND SURGERY, AND HOSPICE AND PALLIATIVE CARE. | Desc |
| 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 41 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 21 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 37 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 37 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRANK R LEWIS JR MD - EXECUTI | PersonNm |
| Phone | 2155684000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JOHN F KENNEDY BLVD STE 860 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 191031847 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (54 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| JOSEPH B COFER MD | |||||||||
| CHAIR | 7.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JOHN F EIDT MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,500 | $0 | $0 | ||||
| STEPHEN RT EVANS MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,150 | $0 | $0 | ||||
| DOUGLAS W HANTO MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,000 | $0 | $0 | ||||
| RONALD B HIRSCHL MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,000 | $0 | $0 | ||||
| JOHN G HUNTER MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| GREGORY J JURKOVICH MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,900 | $0 | $0 | ||||
| DAVID M MAHVI MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAVID W MERCER MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,900 | $0 | $0 | ||||
| BRUCE D SCHIRMER MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| DOUGLAS S TYLER MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,650 | $0 | $0 | ||||
| SELWYN M VICKERS MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,650 | $0 | $0 | ||||
| J PATRICK WALKER MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| KEVIN E BEHRNS MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $650 | $0 | $0 | ||||
| KEVIN C CHUNG MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARY E KLINGENSMITH MD | |||||||||
| DIRECTOR | 2.00 | Yes (X) | $2,000 | $0 | $0 | 5.00 | |||
| FREDERICK A LUCHETTE MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $3,150 | $0 | $0 | ||||
| LENA M NAPOLITANO MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,400 | $0 | $0 | ||||
| TYLER G HUGHES MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,750 | $0 | $0 | ||||
| CHRISTOPHER MCHENRY MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,000 | $0 | $0 | ||||
| MARGO C SHOUP MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,900 | $0 | $0 | ||||
| JAMES F WHITING MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,900 | $0 | $0 | ||||
| FIZAN ABDULLAH MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,250 | $0 | $0 | ||||
| KENNETH AZAROW MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,650 | $0 | $0 | ||||
| KAREN J BRASEL MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $900 | $0 | $0 | ||||
| ANTHONY J SENAGORE | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| R JAMES VALENTINE | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| WILLIAM J SCANLON PHD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| SPENCE M TAYLOR MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,000 | $0 | $0 | ||||
| MARTIN A CROCE MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| ROXIE M ALBRECHT MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,150 | $0 | $0 | ||||
| MARK S ALLEN MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,150 | $0 | $0 | ||||
| WILLIAM C CHAPMAN MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,400 | $0 | $0 | ||||
| DAI H CHUNG MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,900 | $0 | $0 | ||||
| VIVIAN GAHTAN MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,250 | $0 | $0 | ||||
| K CRAIG KENT MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,900 | $0 | $0 | ||||
| ANNE G RIZZO MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $2,900 | $0 | $0 | ||||
| ROBERT FANELLI MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $650 | $0 | $0 | ||||
| REID ADAMS MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOHN MELLINGER MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAVID NETSCHER MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| LEE SWANSTROM MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARK WELTON MD | |||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | ||||
| FRANK R LEWIS JR MD | |||||||||
| EXEC DIRECTOR; SEC'Y; TREASURER | 38.00 | Yes (X) | $653,295 | $0 | $35,600 | 2.00 | |||
| JO BUYSKE MD | |||||||||
| ASSOCIATE EXEC DIRECTOR | 38.00 | $450,860 | $0 | $31,667 | 2.00 | Yes (X) | |||
| ROBERT S RHODES MD | |||||||||
| ASSOCIATE EXEC DIRECTOR | 40.00 | $229,292 | $0 | $26,292 | Yes (X) | ||||
| JESSICA A SCHREADER | |||||||||
| ABS COO | 39.50 | $150,792 | $0 | $25,710 | 0.50 | Yes (X) | |||
| THOMAS W BIESTER | |||||||||
| DIR. OF PSYCHOMETRICS | 40.00 | $164,292 | $0 | $29,630 | Yes (X) | ||||
| GABRIEL L BEVILACQUA ESQ | |||||||||
| BOARD COUNSEL | 40.00 | $169,710 | $0 | $29,078 | Yes (X) | ||||
| MARK A MALANGONI | |||||||||
| ASSOCIATE EXEC DIRECTOR | 25.00 | $445,267 | $0 | $36,030 | 15.00 | Yes (X) | |||
| JAMES F FIORE | |||||||||
| DIRECTOR OF IT | 40.00 | $147,427 | $0 | $24,588 | Yes (X) | ||||
| ANDREW JONES PHD | |||||||||
| PSYCHOMETRICIAN | 40.00 | $106,142 | $0 | $14,894 | Yes (X) | ||||
| ALEXANDER MINKOVSKY | |||||||||
| IT MANAGER | 40.00 | $108,871 | $0 | $17,715 | Yes (X) | ||||
| CHRISTINE SHIFFER | |||||||||
| DIR. OF COMMUNICATIONS | 38.00 | $101,724 | $0 | $19,994 | 2.00 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,792,272 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $291,198 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NCS PEARSON | |||||
| 13036 COLLECTION CENTER DRIVE | CHICAGO | IL | 60693 | WEB SUPPORT | $850,006 |
| TESTING SYSTEMS LLC | |||||
| 3000 CHESTNUT AVE STE 401 | BALTIMORE | MD | 21211 | ONLINE TESTING SVC | $170,525 |
| STEINBRECHER & SPAN LLP | |||||
| 1155 F ST NW STE 1050 | WASHINGTON | DC | 20004 | LEGAL SERVICES | $153,343 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| REGISTRATION/EXAM FEES | 611710 | $8,431,350 | $8,431,350 |
| REMAKE CERTIFICATES | 611710 | $4,500 | $4,500 |
| SALE OF BROCHURES | 611710 | $2,056 | $2,056 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,437,906 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $206,248 | TotalRevenueColumnAmt |
| Exclusion | $206,248 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,926,862 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,099,748 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $827,114 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $827,114 | TotalRevenueColumnAmt |
| Exclusion | $827,114 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEGAL SETTLEMENT | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $309,050 | TotalRevenueColumnAmt |
| Exclusion | $309,050 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $309,050 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,780,318 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,437,906 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,342,412 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,000 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,163,460 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,574,105 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,261,058 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,028 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,065 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $281,331 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,742 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,097 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,603 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $518,094 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $292,747 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,950,631 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,141 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,031 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| EXAM ADMIN FEES | $709,947 |
| DUES | $292,524 |
| BAD DEBT | $148,805 |
| COMMEMORATIONS | $8,386 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,650 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,168,445 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,605,117 | BOYAmt |
| EOY | $1,647,382 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $464,829 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $8,826 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,334,774 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,100,028 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,412 | BOYAmt |
| EOY | $234,746 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,167,782 | BOYAmt |
| EOY | $3,298,855 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,899,501 | BOYAmt |
| EOY | $8,735,981 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,983,050 | BOYAmt |
| EOY | $14,390,619 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,882 | BOYAmt |
| EOY | $116,761 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,619,934 | BOYAmt |
| EOY | $6,816,301 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,676,816 | BOYAmt |
| EOY | $6,933,062 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,306,234 | BOYAmt |
| EOY | $7,457,557 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,306,234 | BOYAmt |
| EOY | $7,457,557 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,983,050 | BOYAmt |
| EOY | $14,390,619 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$388,127 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$984,907 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$2,471,905 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$3,738 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $250,391 | OtherCostOrOtherBasisAmt |
| Depreciation | $223,393 | DepreciationAmt |
| Book Value | $26,998 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,070,341 | OtherCostOrOtherBasisAmt |
| Depreciation | $876,635 | DepreciationAmt |
| Book Value | $193,706 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,042 | OtherCostOrOtherBasisAmt |
| Book Value | $14,042 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $234,746 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| MULTI STRATEGY INVESTMENTS | $8,714,636 | F |
| ALTERNATIVE INVESTMENTS | $21,345 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $8,735,981 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PENSION PLAN LIABILITY | Desc |
| Amt | $6,816,301 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,816,301 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,220,269 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$984,907 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,426,914 | OtherRevenueAmt |
| Revenue Not Reported | $442,007 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,778,262 | RevenueSubtotalAmt |
| Other Revenues Not Included | $2,056 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2,056 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,780,318 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,493,638 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,407,290 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,407,290 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,086,348 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $82,097 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $82,097 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,168,445 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE BOARD ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE BOARD'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD FOR THE YEARS ENDED JUNE 30, 2015 AND 2014. THE BOARD'S FEDERAL BUSINESS INCOME TAX RETURNS FOR 2014, 2013, AND 2012 REMAIN SUBJECT TO EXAMINATION BY THE IRS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | ELIMINATION OF SCORE RELATED-ENTITY REVENUE 1,509,011. INVESTMENT EXPENSES -82,097. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | BROCHURE INCOME 2,056. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | ELIMINATION OF SCORE RELATED-ENTITY EXPENSES 1,409,346. BROCHURE INCOME -2,056. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT EXPENSES 82,097. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWESTERN UNIVERSITY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 633 CLARK STREET | AddressLine1Txt |
| City | EVANSTON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60208 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 362167817 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $88,000 | CashGrantAmt |
| Purpose Of Grant | SUPPORT OF THE FIRST PROJECT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| FRANK R LEWIS JR MD | ||||||||||||||
| EXEC DIRECTOR; SEC'Y; TREASURER | $648,171 | $0 | $5,000 | $0 | $124 | $0 | $15,600 | $0 | $20,000 | $0 | $688,895 | $0 | $0 | $0 |
| JO BUYSKE MD | ||||||||||||||
| ASSOCIATE EXEC DIRECTOR | $445,170 | $0 | $5,000 | $0 | $690 | $0 | $15,600 | $0 | $16,067 | $0 | $482,527 | $0 | $0 | $0 |
| ROBERT S RHODES MD | ||||||||||||||
| ASSOCIATE EXEC DIRECTOR | $225,198 | $0 | $2,500 | $0 | $1,594 | $0 | $12,457 | $0 | $13,835 | $0 | $255,584 | $0 | $0 | $0 |
| JESSICA A SCHREADER | ||||||||||||||
| ABS COO | $147,184 | $0 | $3,500 | $0 | $108 | $0 | $8,615 | $0 | $17,095 | $0 | $176,502 | $0 | $0 | $0 |
| THOMAS W BIESTER | ||||||||||||||
| DIR. OF PSYCHOMETRICS | $160,860 | $0 | $2,600 | $0 | $832 | $0 | $9,193 | $0 | $20,437 | $0 | $193,922 | $0 | $0 | $0 |
| GABRIEL L BEVILACQUA ESQ | ||||||||||||||
| BOARD COUNSEL | $168,796 | $0 | $0 | $0 | $914 | $0 | $8,748 | $0 | $20,330 | $0 | $198,788 | $0 | $0 | $0 |
| MARK A MALANGONI | ||||||||||||||
| ASSOCIATE EXEC DIRECTOR | $440,143 | $0 | $5,000 | $0 | $124 | $0 | $15,600 | $0 | $20,430 | $0 | $481,297 | $0 | $0 | $0 |
| JAMES F FIORE | ||||||||||||||
| DIRECTOR OF IT | $147,427 | $0 | $0 | $0 | $0 | $0 | $8,087 | $0 | $16,501 | $0 | $172,015 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | FIRST CLASS TRAVEL IS AUTHORIZED FOR OFFICERS, DIRECTORS, KEY EMPLOYEES, AND HIGHLY COMPENSATED EMPLOYEES WHO ARE TRAVELING MORE THAN 1,000 MILES BY AIR FOR BOARD EXAMINATIONS AND PROGRAMS. THE VALUE OF FIRST CLASS TRAVEL IS NOT INCLUDED IN COMPENSATION. |
| PART I, LINE 7 | THE EXECUTIVE COMMITTEE, AS PART OF ITS RESPONSIBILITES IN SETTING COMPENSATION, ANNUALLY AWARDS BONUSES ON A DISCRETIONARY BASIS RELYING ON A VARIETY OF FACTORS WHILE MAINTAINING THE INTEGRITY OF THE COMPENSATION SETTING PROCESS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION HAS AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM PREPARE THE FORM 990. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND ANY NEEDED CHANGES OR UPDATES ARE COMMUNICATED BACK TO THE ACCOUNTING FIRM. ALL BOARD MEMBERS RECEIVE COPIES OF THE FORM 990 BEFORE THE RETURN IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS ALL DIRECTORS SIGN A DISCLOSURE FORM ANNUALLY ATTESTING TO THE FACT THAT THEY EACH HAVE READ, UNDERSTOOD, AND AGREED TO ABIDE BY THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. ALL NEW DIRECTORS WILL BE REQUIRED TO SIGN THE SAME ATTESTATION UPON THEIR JOINING THE BOARD OF DIRECTORS. IN ADDITION, ANY DIRECTOR, OFFICER, EMPLOYEE, MEMBER OR COMMITTEE MEMBER HAVING AN INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF FOR AUTHORIZATION, APPROVAL, OR RATIFICATION SHALL GIVE PROMPT, FULL, AND FRANK DISCLOSURE OF HIS OR HER INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. THE BOARD OR COMMITTEE SHALL GATHER COMPARABILITY DATA REGARDING A POSSIBLE CONFLICT TO MAKE DETERMINATIONS REGARDING THE FAIRNESS AND REASONABLENESS OF THE TRANSACTION. THE INTERESTED PARTY MAY MAKE A PRESENTATION TO THE BOARD OR COMMITTEE CONCERNING THE TRANSACTION OR ARRANGEMENT AND THE INTERESTED PARTY'S INTEREST IN THE TRANSACTION OR ARRANGEMENT. THE BOARD OR COMMITTEE SHALL THEN DISCUSS THE TRANSACTION OR ARRANGEMENT WITHOUT THE INTERESTED PARTY PRESENT, INCLUDING THE DATA GATHERED ABOUT POSSIBLE MORE ADVANTAGEOUS TRANSACTIONS OR ARRANGEMENTS. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THIS DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ABS USES THE ASSOCIATION OF AMERICAN MEDICAL COLLEGES (AAMC) "REPORT ON MEDICAL SCHOOL FACULTY SALARIES" AS THE STANDARD FOR DETERMINING APPROPRIATE COMPENSATION FOR PHYSICIAN EXECUTIVES, SINCE THIS IS THE LOCALE FROM WHICH SUCH INDIVIDUALS HAVE TO BE RECRUITED. THIS REPORT PROVIDES THE MOST COMPREHENSIVE DATA AVAILABLE ON MEDICAL FACULTY SALARIES AND IS UPDATED AND REPUBLISHED YEARLY. THE DATA REFLECTS REPORTING FROM ALL 133 ACCREDITED MEDICAL SCHOOLS IN THE UNITED STATES, AND FROM NEARLY 100,000 FACULTY MEMBERS. THE AAMC REPORT CATEGORIZES MEDICAL SCHOOL FACULTY SALARIES BY GEOGRAPHIC REGION, TYPE OF MEDICAL SCHOOL, ACADEMIC RANK, AND MEDICAL SPECIALTY. FOR COMPARATIVE PURPOSES WE USE THE AVERAGE OF PUBLIC, PRIVATE, AND NORTHEASTERN MEDICAL SCHOOLS FOR THE SPECIALTY OF GENERAL SURGERY. THE ACADEMIC RANK OF PROFESSOR IS CONSIDERED EQUIVALENT TO ASSISTANT EXECUTIVE DIRECTOR; DIVISION HEAD IS CONSIDERED EQUIVALENT TO ASSOCIATE EXECUTIVE DIRECTOR, AND DEPARTMENT CHAIR IS CONSIDERED EQUIVALENT TO EXECUTIVE DIRECTOR. THE MEDIAN AND MEAN FIGURES ARE AVERAGED FOR EACH POSITION. THESE FIGURES ARE COMPARED OVER FIVE OR MORE YEARS TO ESTABLISH AVERAGE RATES OF INCREASE PER YEAR. THE ABOVE DATA IS PREPARED BY THE EXECUTIVE DIRECTOR (ED) YEARLY AND IS PRESENTED TO THE FINANCE COMMITTEE AT THE JUNE ANNUAL MEETING IN TABULAR FORM WHICH ALLOWS COMPARISON AMONG ALL OF THE ABOVE VARIABLES. THE ED THEN RECUSES HIMSELF FROM THE ROOM, AND THE COMMITTEE DISCUSSES THE DATA AND ARRIVES AT FINAL DECISIONS REGARDING THE COMPENSATION OF THE PHYSICIAN EXECUTIVES FOR THE SUCCEEDING YEAR. THE AAMC REPORT IS GENERALLY PUBLISHED IN JANUARY OF A GIVEN YEAR AND IS BASED ON SALARIES REPORTED FOR THE PRIOR ACADEMIC YEAR. THE IMPLEMENTATION OF THESE BY ABS IS THEREFORE AT LEAST ONE YEAR BEHIND THE OBSERVED STANDARDS TO WHICH THEY ARE BEING COMPARED. DISCUSSIONS OF COMPENSATION AT THE BOARD LEVEL ARE DOCUMENTED IN BOARD MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | INTERCOMPANY CAPITAL ADJUSTMENT -3,738. |
| FORM 990, PART VI, LINE 7 | THE DIRECTORS OF THE ORGANIZATION SHALL BE ELECTED FROM AMONG NOMINEES FROM THE PUBLIC AND FROM VARIOUS NATIONAL AND REGIONAL SURGICAL SPECIALTY ORGANIZATIONS WHICH SHALL BE KNOWN AS NOMINATING ORGANIZATIONS. EACH NOMINATING ORGANIZATION SHALL BE REQUESTED TO SUBMIT THE NAMES OF NOMINEES, IN THE NUMBER DETERMINED BY THE DIRECTORS, FROM WHICH THE APPROPRIATE NUMBER OF DIRECTORS FROM THAT ORGANIZATION SHALL BE ELECTED BY MAJORITY VOTE OF THE DIRECTORS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SURGICAL COUNCIL ON RESIDENT EDUCATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JFK BLVD SUITE 860 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453248734 | EIN |
| Primary Activities | PROVIDING RESIDENTS AND SURGERY PROGRAMS WITH EDUCATIONAL MATERIALS | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(4) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AMERICAN BOARD OF SURGERY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| SURGICAL COUNCIL ON RESIDENT EDUCATION | ||
| O | $247,261 | COST |
| SURGICAL COUNCIL ON RESIDENT EDUCATION | ||
| R | COST | |