AMERICAN BOARD OF SURGERY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD OF SURGERY (EIN 23-1352007)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-04-15
- IRS object ID
- 201431079349300413
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-15T10:55:55-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232932984 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARENTEBEARD LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 MARKET ST SUITE 4500 | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 19103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231352007 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AMERICAN BOARD OF SURGERY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 2155684000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JOHN F KENNEDY BOULEVARD | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 191031847 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | FRANK R LEWIS JR MD | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 2155684000 | Phone |
| Date Signed | 2014-04-17 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JULIUS GREEN CPA | Name |
| PTIN | P00350393 | PTIN |
| Phone | 2159720701 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | FRANK R LEWIS JR MD | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JOHN F KENNEDY BOULEVARD | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 191031847 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10943780 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.ABSURGERY.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1937 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | ADMINISTRATION OF CERTIFICATION AND RECERTIFICATION EXAMINATIONS IN GENERAL SURGERY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 36 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 36 | NbrIndependentVotingMembers |
| Total Nbr Employees | 21 | TotalNbrEmployees |
| Total Nbr Volunteers | 36 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8213095 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8043513 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 199087 | InvestmentIncomePriorYear |
| Investment Income Current Year | 299683 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 39739 | OtherRevenuePriorYear |
| Other Revenue Current Year | 575 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8451921 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8343771 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5075801 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4890220 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5406937 | OtherExpensePriorYear |
| Other Expenses Current Year | 4039997 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10482738 | TotalExpensesPriorYear |
| Total Expenses Current Year | 8930217 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -2030817 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -586446 | RevenuesLessExpensesCY |
| Total Assets BOY | 13281439 | TotalAssetsBOY |
| Total Assets EOY | 12751898 | TotalAssetsEOY |
| Total Liabilities BOY | 3984878 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3966043 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 9296561 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 8785855 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | 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, 2013, THERE WERE 14,494 INDIVIDUALS WHO TOOK AN EXAMINATION, INCLUDING SURGERY RESIDENTS TAKING THEIR IN-TRAINING EXAMINATIONS. 5,711 INDIVIDUALS OBTAINED CERTIFICATION. 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. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 39 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 21 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 36 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 36 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | FRANK R LEWIS JR MD - EXECUTI | NamePerson |
| Telephone Number | 2155684000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JOHN F KENNEDY BLVD STE 860 | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 191031847 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (46 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|---|
| LD BRITT MD | |||||||||
| DIRECTOR | 7.00 | X | 2900 | 0 | 0 | ||||
| JOSEPH B COFER MD | |||||||||
| VICE CHAIR | 7.00 | X | 2750 | 0 | 0 | X | |||
| THOMAS H COGBILL MD | |||||||||
| CHAIRMAN | 7.00 | X | 2900 | 0 | 0 | X | |||
| JOHN F EIDT MD | |||||||||
| DIRECTOR | 7.00 | X | 2250 | 0 | 0 | ||||
| STEPHEN R T EVANS MD | |||||||||
| DIRECTOR | 7.00 | X | 2000 | 0 | 0 | ||||
| B MARK EVERS MD | |||||||||
| DIRECTOR | 7.00 | X | 0 | 0 | 0 | ||||
| DOUGLAS W HANTO MD | |||||||||
| DIRECTOR | 7.00 | X | 2150 | 0 | 0 | ||||
| RONALD B HIRSCHL MD | |||||||||
| DIRECTOR | 7.00 | X | 2150 | 0 | 0 | ||||
| JOHN G HUNTER MD | |||||||||
| DIRECTOR | 7.00 | X | 2000 | 0 | 0 | ||||
| GREGORY J JURKOVICH MD | |||||||||
| DIRECTOR | 7.00 | X | 2900 | 0 | 0 | ||||
| V SUZANNE KLIMBERG MD | |||||||||
| DIRECTOR | 7.00 | X | 2400 | 0 | 0 | ||||
| DAVID M MAHVI MD | |||||||||
| DIRECTOR | 7.00 | X | 2000 | 0 | 0 | ||||
| DAVID W MERCER MD | |||||||||
| DIRECTOR | 7.00 | X | 2500 | 0 | 0 | ||||
| JOSEPH L MILLS MD | |||||||||
| DIRECTOR | 7.00 | X | 2000 | 0 | 0 | ||||
| BRUCE D SCHIRMER MD | |||||||||
| DIRECTOR | 7.00 | X | 2000 | 0 | 0 | ||||
| ANTHONY J SENAGORE MD | |||||||||
| DIRECTOR | 7.00 | X | 2000 | 0 | 0 | ||||
| DOUGLAS S TYLER MD | |||||||||
| DIRECTOR | 7.00 | X | 2400 | 0 | 0 | ||||
| R JAMES VALENTINE MD | |||||||||
| DIRECTOR | 7.00 | X | 2000 | 0 | 0 | ||||
| SELWYN M VICKERS MD | |||||||||
| DIRECTOR | 7.00 | X | 2250 | 0 | 0 | ||||
| J PATRICK WALKER MD | |||||||||
| DIRECTOR | 7.00 | X | 2900 | 0 | 0 | ||||
| CAMERON D WRIGHT MD | |||||||||
| DIRECTOR | 7.00 | X | 2000 | 0 | 0 | ||||
| WILLIAM J SCANLON PHD | |||||||||
| PUBLIC MEMBER | 7.00 | X | 0 | 0 | 0 | ||||
| KEVIN E BEHRNS MD | |||||||||
| DIRECTOR | 7.00 | X | 3400 | 0 | 0 | ||||
| KEVIN C CHUNG MD | |||||||||
| DIRECTOR | 7.00 | X | 2000 | 0 | 0 | ||||
| MARY E KLINGENSMITH MD | |||||||||
| DIRECTOR | 2.00 | X | 2650 | 0 | 0 | 5.00 | |||
| FREDERICK A LUCHETTE MD | |||||||||
| DIRECTOR | 7.00 | X | 2900 | 0 | 0 | ||||
| LENA M NAPOLITANO MD | |||||||||
| DIRECTOR | 7.00 | X | 2400 | 0 | 0 | ||||
| SPENCE M TAYLOR MD | |||||||||
| DIRECTOR | 7.00 | X | 2000 | 0 | 0 | ||||
| TYLER G HUGHES MD | |||||||||
| DIRECTOR | 7.00 | X | 0 | 0 | 0 | ||||
| CHRISTOPHER MCHENRY MD | |||||||||
| DIRECTOR | 7.00 | X | 0 | 0 | 0 | ||||
| MARGO C SHOUP MD | |||||||||
| DIRECTOR | 7.00 | X | 0 | 0 | 0 | ||||
| JAMES F WHITING MD | |||||||||
| DIRECTOR | 7.00 | X | 0 | 0 | 0 | ||||
| FIZAN ABDULLAH MD | |||||||||
| DIRECTOR | 7.00 | X | 0 | 0 | 0 | ||||
| KENNETH AZAROW MD | |||||||||
| DIRECTOR | 7.00 | X | 0 | 0 | 0 | ||||
| KAREN J BRASEL MD | |||||||||
| DIRECTOR | 7.00 | X | 0 | 0 | 0 | ||||
| MARTIN A CROCE MD | |||||||||
| DIRECTOR | 7.00 | X | 0 | 0 | 0 | ||||
| FRANK R LEWIS JR MD | |||||||||
| EXEC DIRECTOR; SECRETARY; TREASURER | 38.00 | 608925 | 0 | 28779 | X | 2.00 | |||
| JO BUYSKE MD | |||||||||
| ASSOCIATE EXEC DIRECTOR | 38.00 | 424183 | 0 | 15000 | 2.00 | X | |||
| ROBERT S RHODES MD | |||||||||
| ASSOCIATE EXEC DIRECTOR | 40.00 | 212653 | 0 | 26835 | X | ||||
| THOMAS W BIESTER | |||||||||
| DIR. OF PSYCHOMETRICS | 40.00 | 152364 | 0 | 23091 | X | ||||
| MARK A MALANGONI | |||||||||
| ASSOCIATE EXEC DIRECTOR | 25.00 | 424153 | 0 | 29109 | 15.00 | X | |||
| JESSICA A SCHREADER | |||||||||
| OPERATIONS MANAGER | 39.50 | 146676 | 0 | 25702 | 0.50 | X | |||
| JAMES F FIORE | |||||||||
| INFORMATION TECH MANAGER | 40.00 | 137858 | 0 | 25494 | X | ||||
| GABRIEL L BEVILACQUA ESQ | |||||||||
| GENERAL COUNSEL | 40.00 | 129500 | 0 | 20510 | X | ||||
| ALEXANDER MINKOVSKY | |||||||||
| INFORMATION TECH MANAGER | 40.00 | 104116 | 0 | 22585 | X | ||||
| ANDREW JONES | |||||||||
| PSYCHOMETRICIAN | 40.00 | 103703 | 0 | 13879 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2505931 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 230984 | TotalOtherCompensation |
| Number Individuals GT100 K | 10 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| NCS PEARSON | |||||
| 13036 COLLECTION CENTER DRIVE | CHICAGO | IL | 60693 | TECHNICAL WEB SUPPORT | 874080 |
| FOUR SEASONS HOTEL PHILADELPHIA | |||||
| ONE LOGAN SQUARE | PHILADELPHIA | PA | 19103 | EXAMINATION/MEETING SPACE | 481625 |
| ONE PENN ASSOCIATES CO WACHOVIA BANK | |||||
| PO BOX 60141 | CHARLOTTE | NC | 282601441 | OFFICE SPACE | 282068 |
| JW MARRIOTT DESERT RIDGE | |||||
| 5350 EAST MARRIOTT DRIVE | PHOENIX | AZ | 85054 | EXAMINATION/MEETING SPACE | 101218 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| REGISTRATION/EXAM FEES | 611710 | 7980728 | 7980728 |
| PSYCHOMETRIC REVIEWS/EXAMINATIONS | 611710 | 61135 | 61135 |
| REMAKE CERTIFICATES | 611710 | 1650 | 1650 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8043513 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 138428 | TotalRevenueColumn |
| Exclusion | $138,428 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2761264 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2600009 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 161255 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 161255 | TotalRevenueColumn |
| Exclusion | $161,255 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 575 | TotalRevenueColumn |
| Exclusion | $575 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 575 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8343771 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8043513 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $300,258 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2031375 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1458375 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 961883 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 265784 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 172803 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29396 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36924 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69334 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 375038 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 419456 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 315993 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1669920 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60639 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35143 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| EXAM ADMIN FEES | 726770 |
| DUES | 288612 |
| COMMEMORATIONS | 7285 |
| JOURNALS/BOOKS | 1864 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3623 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8930217 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58 | BOY |
| EOY | 211 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1062998 | BOY |
| EOY | 1141443 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1263614 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 939493 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 170083 | BOY |
| EOY | 324121 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3631211 | BOY |
| EOY | 3068412 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8417089 | BOY |
| EOY | 8217711 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13281439 | BOY |
| EOY | 12751898 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 101527 | BOY |
| EOY | 120656 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3883351 | BOY |
| EOY | 3845387 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3984878 | BOY |
| EOY | 3966043 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9296561 | BOY |
| EOY | 8785855 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9296561 | BOY |
| EOY | 8785855 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13281439 | BOY |
| EOY | 12751898 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -586446 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 704335 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -628595 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 250392 | OtherCostOrOtherBasis |
| Depreciation | 216116 | Depreciation |
| Book Value | 34276 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 999180 | OtherCostOrOtherBasis |
| Depreciation | 723377 | Depreciation |
| Book Value | 275803 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 14042 | OtherCostOrOtherBasis |
| Book Value | 14042 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 324121 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| MULTI STRATEGY INVESTMENTS | 7589569 | F |
| ALTERNATIVE INVESTMENTS | 628142 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 8217711 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PENSION PLAN LIABILITY | Description |
| Amount | $3,845,387 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 3845387 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 10178644 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 704335 | NetUnrealizedGainsInvestments |
| Other Revenues | 1130538 | OtherRevenues |
| Revenue Not Rptd F990 | 1834873 | RevenueNotRptdF990 |
| Revenue Subtotal | 8343771 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 8343771 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 10047845 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 10047845 | ExpensesSubtotal |
| Other Expenses Not Included | -1117628 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | -1117628 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 8930217 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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 ORGANIZATION'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, 2013 AND 2012. THE BOARD'S FEDERAL BUSINESS INCOME TAX RETURNS FOR 2012, 2011, AND 2010 REMAIN SUBJECT TO EXAMINATION BY THE IRS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INVESTMENT FEES NETTED WITH REVENUE ON FINANCIAL STATEMENTS -66,139. ELIMINATION OF SCORE RELATED-ENTITY REVENUE 1,196,677. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT FEES NETTED WITH REVENUE ON FINANCIAL STATEMENTS 66,139. ELIMINATION OF SCORE RELATED-ENTITY EXPENSES -1,183,767. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (8 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| FRANK R LEWIS JR MD | ||||||||||||||
| EXEC DIRECTOR; SECRETARY; TREASURER | 593925 | 0 | 15000 | 0 | 0 | 0 | 15000 | 0 | 13779 | 0 | 637704 | 0 | 0 | 0 |
| JO BUYSKE MD | ||||||||||||||
| ASSOCIATE EXEC DIRECTOR | 414183 | 0 | 10000 | 0 | 0 | 0 | 15000 | 0 | 0 | 0 | 439183 | 0 | 0 | 0 |
| ROBERT S RHODES MD | ||||||||||||||
| ASSOCIATE EXEC DIRECTOR | 207653 | 0 | 5000 | 0 | 0 | 0 | 12759 | 0 | 14076 | 0 | 239488 | 0 | 0 | 0 |
| THOMAS W BIESTER | ||||||||||||||
| DIR. OF PSYCHOMETRICS | 150864 | 0 | 1500 | 0 | 0 | 0 | 8958 | 0 | 14133 | 0 | 175455 | 0 | 0 | 0 |
| MARK A MALANGONI | ||||||||||||||
| ASSOCIATE EXEC DIRECTOR | 414153 | 0 | 10000 | 0 | 0 | 0 | 15000 | 0 | 14109 | 0 | 453262 | 0 | 0 | 0 |
| JESSICA A SCHREADER | ||||||||||||||
| OPERATIONS MANAGER | 143676 | 0 | 3000 | 0 | 0 | 0 | 8480 | 0 | 17222 | 0 | 172378 | 0 | 0 | 0 |
| JAMES F FIORE | ||||||||||||||
| INFORMATION TECH MANAGER | 134858 | 0 | 3000 | 0 | 0 | 0 | 8272 | 0 | 17222 | 0 | 163352 | 0 | 0 | 0 |
| GABRIEL L BEVILACQUA ESQ | ||||||||||||||
| GENERAL COUNSEL | 129500 | 0 | 0 | 0 | 0 | 0 | 7500 | 0 | 13010 | 0 | 150010 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 OUR ORGANIZATION'S EXECUTIVE DIRECTOR, WHO IS A MEMBER OF THE BOARD OF DIRECTORS, AND ANY NEEDED CHANGES OR UPDATES ARE COMMUNICATED BACK TO THE ACCOUNTING FIRM FOR UPDATES. ALL BOARD MEMBERS RECEIVE COPIES OF THE FORM 990 BEFORE IT 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. AN AMENDMENT IS IN PROGRESS TO INCLUDE MENTION OF FAMILY AND BUSINESS RELATIONSHIPS IN THE CONFLICT OF INTEREST POLICY. IT WILL BE ADDRESSED AT A SUBSEQUENT EXECUTIVE COMMITTEE MEETING. | |
| 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 COMPARATOR 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 -628,595. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| 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
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SURGICAL COUNCIL ON RESIDENT EDUCATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1617 JFK BLVD SUITE 860 | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 19103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453248734 | EIN |
| Primary Activities | PROVIDING RESIDENTS AND SURGERY PROGRAMS WITH EDUCATIONAL MATERIALS | PrimaryActivities |
| Legal Domicile State | PA | LegalDomicileState |
| Exempt Code Section | 501(C)(4) | ExemptCodeSection |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AMERICAN BOARD OF SURGERY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| SURGICAL COUNCIL ON RESIDENT EDUCATION | ||
| O | 223817 | COST |
| SURGICAL COUNCIL ON RESIDENT EDUCATION | ||
| R | 628595 | COST |