AMERICAN BOARD OF PODIATRIC SURGERY INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: AMERICAN BOARD OF PODIATRIC SURGERY INC (EIN 52-1021963)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2013-12-17
IRS object ID: 201303519349300440
Schema version: 2012v2.3
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-12-17T16:02:23-06:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHARLES W ROTH CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	385 HAYES STREET	AddressLine1
City	SAN FRANCISCO	City
State	CA	State
ZIP Code	94102	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	521021963	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN BOARD OF PODIATRIC	BusinessNameLine1
Business Name Line2	SURGERY INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	AMER	NameControl
Phone	4155537800	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	445 FILLMORE STREET	AddressLine1
City	SAN FRANCISCO	City
State	CA	State
ZIP Code	94117	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ANN TRUONG	Name
Title	CONTROLLER	Title
Phone	4155537800	Phone
Date Signed	2013-12-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CHARLES W ROTH CPA	Name
Phone	4158613666	Phone
Date Prepared	2013-12-17	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JAMES A LAMB	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	445 FILLMORE ST	AddressLine1
City	SAN FRANCISCO	City
State	CA	State
ZIP Code	94117	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5443476	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.ABPS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1975	YearFormation
State Legal Domicile	DC	StateLegalDomicile
Activity Or Mission Description	TO PROTECT & IMPROVE PUBLIC HEALTH BY THE ADVANCEMENT OF THE ART & SCIENCE OF PODIATRIC SURGERY	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	17	TotalNbrEmployees
Total Nbr Volunteers	150	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	5230325	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5503723	ProgramServiceRevenueCY
Investment Income Prior Year	244402	InvestmentIncomePriorYear
Investment Income Current Year	-60247	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	5474727	TotalRevenuePriorYear
Total Revenue Current Year	5443476	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1510079	SalariesEtcPriorYear
Salaries Etc Current Year	1733106	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	3102804	OtherExpensePriorYear
Other Expenses Current Year	3577225	OtherExpensesCurrentYear
Total Expenses Prior Year	4612883	TotalExpensesPriorYear
Total Expenses Current Year	5310331	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	861844	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	133145	RevenuesLessExpensesCY
Total Assets BOY	12840995	TotalAssetsBOY
Total Assets EOY	13183659	TotalAssetsEOY
Total Liabilities BOY	3083313	TotalLiabilitiesBOY
Total Liabilities EOY	3292832	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	9757682	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	9890827	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO PROTECT & IMPROVE PUBLIC HEALTH BY THE ADVANCEMENT OF THE ART & SCIENCE OF PODIATRIC SURGERY	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	EXAMS TO CERTIFY PODIATRISTS AS QUALIFIED SURGEONS IN FOOT AND ANKLE SURGERY. OVER 1200 APPLICANTS WITH DOCUMENTED SURGICAL CASES SIT FOR WRITTEN & ORAL EXAMS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	REGISTRATION & MAINTENANCE OF HIGH MEMBERSHIP STANDARDS. OVER 6900 DIPLOMATES AND 1800 BOARD QUALIFIED MEMBERS ABIDE BY RULES & SUBJECT TO RE-CERT. EXAM.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	RESIDENCY EVALUATION AND EDUCATION PROGRAM - WORKING WITHIN THE PROFESSION TO ENSURE A HIGH LEVEL OF SURGICAL TRAINING & EDUCATION.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	MAINTENANCE OF ELIGIBILITY STANDARDS TO MAINTAIN PUBLIC TRUST IN BOARD CERTIFIED STATUS AND MEMBER ADVERTISING STANDARDS.	Description

Field	Value	IRS element (for citing)
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	14	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	17	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	true	InvestmentInJointVenture
Written Policy Or Procedure	true	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ANN TRUONG CONTROLLER	NamePerson
Telephone Number	4155537800	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	445 FILLMORE STREET	AddressLine1
City	SAN FRANCISCO	City
State	CA	State
ZIP Code	94117	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
RANDALL L DEIDPM
PRESIDENT	5.00	X	X	25000	0	0
JOSEPH E TREADWELL DPM
IMMEDIATE PA	5.00	X	X	25000	0	0
SAMUEL S MENDICINO DPM
PRESIDENT EL	5.00	X	X	20000	0	0
ALAN NG DPM
SECT/TREASUR	5.00	X	X	15000	0	0
MINDY L B BENTON DPM
DIRECTOR	2.00	X		0	0	0
ALLAN M BOIKE DPM
DIRECTOR	2.00	X		0	0	0
CHRISTOPHER D LOTUFO DPM
DIRECTOR	2.00	X		0	0	0
STEPHEN V COREY DPM
DIRECTOR	2.00	X		0	0	0
RUSSELL S STICHA DPM
DIRECTOR	2.00	X		0	0	0
MATTHEW E WILLIAMS DPM
DIRECTOR	2.00	X		0	0	0
JAMES A LAMB
EXEC. DIR.	40.00		X	205174	0	18466
JOHN VENSON
ASSOC DIR	30.00		X	134985	0	12149

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	425159	TotalReportableCompFromOrg
Total Other Compensation	30615	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Field	Value	IRS element (for citing)
Name Person	RICHARD GERSHON	NamePerson

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	6545 N LE MAI AVE	AddressLine1
City	LINCOLNWOOD	City
State	IL	State
ZIP Code	60712	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	EXAM CONSULTANT	DescriptionOfServices
Compensation	154665	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
RE-REGISTRATION - DUES	2596045	2596045
CERTIFYING EXAM - FEES	1611775		$1,611,775
VERIFICATIONS,CERTIFICATES	904928	904928
APPLICATION FEES	325975		$325,975
SELF-ASSESSMENT EXAM FEES	65000		$65,000

Field	Value	IRS element (for citing)
Total Program Service Revenue	5503723	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	-60247	TotalRevenueColumn
Exclusion	-$60,247	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5443476	TotalRevenueColumn
Related Or Exempt Function Income	3500973	RelatedOrExemptFunctionIncome
Exclusion	$1,942,503	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	425159	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	940903	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	89258	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	169484	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	108302	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	96588	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	39078	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	189540	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	186100	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	194041	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
COST OF EXAMS	1689529
COMMITTEE EXPENSE	322416
COMPUTER RELATED	173063
CREDIT CARD & BANK FEES	111935

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	574935	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5310331	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	899852	BOY
EOY	1474914	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	967527	BOY
EOY	1160161	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	65727	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4893121	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1442916	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3553055	BOY
EOY	3450205	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	7332881	BOY
EOY	6989003	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	87680	BOY
EOY	43649	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	12840995	BOY
EOY	13183659	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	302578	BOY
EOY	491268	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	2780735	BOY
EOY	2801564	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3083313	BOY
EOY	3292832	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	9757682	BOY
EOY	9890827	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	9757682	BOY
EOY	9890827	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	12840995	BOY
EOY	13183659	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	133145	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	843642	OtherCostOrOtherBasis
Book Value	843642	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3016041	OtherCostOrOtherBasis
Depreciation	812618	Depreciation
Book Value	2203423	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1033438	OtherCostOrOtherBasis
Depreciation	630298	Depreciation
Book Value	403140	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3450205	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	5443476	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	5443476	RevenueSubtotal
Total Revenue Per Form990	5443476	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5310331	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	5310331	ExpensesSubtotal
Total Expenses Per Form990	5310331	TotalExpensesPerForm990

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Independent Consultant	X	IndependentConsultant
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	JAMES A LAMB	NamePerson
Title	EXEC DIR	Title
Base Compensation Filing Org	205174	BaseCompensationFilingOrg
Deferred Comp Filing Org	18466	DeferredCompFilingOrg
Total Compensation Filing Org	223640	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS	FORM 990, PAGE 1, PART I, LINE 6	MEMBERS VOLUNTEER FOR COMMITTEES TO WRITE QUESTIONS FOR EXAMS, ASSESS CREDENTIALS OF CANDIDATES AND IMPROVE RESIDENCY PROGRAMS. MEMBERS ALSO VOLUNTEER TO GIVE ANNUAL ORAL EXAMS.
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	MAINTENANCE OF ELIGIBILITY STANDARDS TO MAINTAIN PUBLIC TRUST IN BOARD CERTIFIED STATUS AND MEMBER ADVERTISING STANDARDS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS ELECT BOARD OFFICERS AND DIRECTORS FROM THEIR FELLOW DIPLOMATE MEMBERS.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	MEMBERS MUST APPROVE ALL BY-LAW CHANGES BY A MAIL IN VOTE.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS REVIEWED BY THE ORGANIZATION'S CONTROLLER AND ED IN DETAIL. A COMPLETE COPY IS THEN SENT TO THE BOARD OF DIRECTORS BEFORE THEIR NEXT BOARD MEETING. AFTER ANY DISCUSSION, THE CONTROLLER MAKES CHANGES AS AGREED (IF ANY) AND THEN SIGNS THE AUTHORIZATION TO E-FILE.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	MEMBERS WHO ARE ON THE EXAM COMMITTEE MAY NOT TEACH REVIEW COURSES. EACH COMMITTEE MEMBER IS REQUIRED TO SEND A COMPLIANCE STATEMENT. MEMBERS OF THE BOARD OF DIRECTORS CAN NOT SERVE ON OTHER PROFESSIONAL PODIATRIC BOARDS DURING THEIR TERM IN OFFICE.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	BOARD OF DIRECTORS APPROVE ANNUAL SALARY OF THE EXECUTIVE DIRECTOR BASED ON COMPARABLE DATA OF OTHER CERTIFYING BOARDS. A PROFESSIONAL SALARY CONSULTANT WAS RETAINED TO REVIEW ALL SALARIES FOR COMPARISON TO OTHERS IN SIMILAR POSITIONS. THE DIRECTORS UTILIZED THIS STUDY TO BASE ALL SALARIES.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE BOARD OF DIRECTORS COMMISSIONED A SALARY CONSULTING FIRM TO EVALUATE ALL SALARIES AS TO COMPETIVENESS AND COMPARABILITY TO OTHER NPO'S. STAFF PROVIDES COMPLETE SALARY DETAILS FOR EACH STAFF PERSON IN ANNUAL BUDGET WHICH IS APPROVED BY FULL BOARD OF DIRECTORS. SALARIES ARE COMPETITIVE TO RETAIN STAFF AND COMPARED TO PUBLISHED SALARY STUDIES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	PUBLIC MAY REQUEST GOVERNING DOCUMENTS IN PERSON OR IN WRITING. COPIES ARE FURNISHED AS QUICKLY AS POSSIBLE. FORM 990'S ARE AVAILABLE ON NPO WEBSITES.
OTHER EXPENSES	FORM 990, PART IX, LINE 24E	EXTERNAL ORG - FEES 102,847 0 0 STAFF DEV. & ASS'T 91,848 0 0 AWARDS & CERTIFICATES 85,159 0 0 RECRUITING FEES 66,261 0 0 EQUIP RENTAL 62,877 0 0 COMMUNICATIONS 54,204 0 0 POSTAGE & DELV 53,923 0 0 SUPPLIES 25,291 0 0 ADVERTISING 16,117 0 0 PRINTING 13,909 0 0 OTHER ADMIN 2,499 0 0

Schedule R IRS990ScheduleR

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	FIRST MET DEVELOPMENT INC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	455 FILLMORE ST	AddressLine1
City	SAN FRANCISCO	City
State	CA	State
ZIP Code	94117	ZIPCode

Field	Value	IRS element (for citing)
EIN	320035921	EIN
Primary Activity	E LEARNING	PrimaryActivity
Legal Domicile State	MI	LegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	ABPS	BusinessNameLine1

Field	Value	IRS element (for citing)
Type Of Entity	C CORP	TypeOfEntity
Share Of EOY Assets	17649	ShareOfEOYAssets
Percentage Ownership	1.00000	PercentageOwnership
Controlled Org	true	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg