AMERICAN BD OF EMERGENCY MEDICINE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BD OF EMERGENCY MEDICINE (EIN 38-2177886)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-01-19
- IRS object ID
- 202640199349300114
- Schema version
- 2024v5.5
- 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 | 2026-01-19T11:06:25-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382706146 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YEO & YEO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 822 Centennial Way Ste 250 | AddressLine1Txt |
| City | Lansing | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48917 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382177886 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Board of Emergency | BusinessNameLine1Txt |
| Business Name Line2 | Medicine | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 5173324800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Coolidge Road | AddressLine1Txt |
| City | East Lansing | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kathleen Ruff | PersonNm |
| Person Title | Executive Director, Admin Affairs | PersonTitleTxt |
| Phone | 5173324800 | PhoneNum |
| Signature | 2026-01-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Bradley M DeVries | PreparerPersonNm |
| PTIN | P01305693 | PTIN |
| Phone | 5173239500 | PhoneNum |
| Preparation | 2026-01-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kathleen Ruff | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Coolidge Road | AddressLine1Txt |
| City | East Lansing | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $33,330,765 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.abem.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | See Schedule O | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 57 | TotalEmployeeCnt |
| Total Volunteers | 750 | 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 | $20,834,760 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $21,933,440 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,649,557 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,083,172 | CYInvestmentIncomeAmt |
| PY Other Revenue | $18,336 | PYOtherRevenueAmt |
| CY Other Revenue | $108 | CYOtherRevenueAmt |
| PY Total Revenue | $23,502,653 | PYTotalRevenueAmt |
| CY Total Revenue | $24,016,720 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,767,262 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,305,531 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,072,125 | PYOtherExpensesAmt |
| CY Other Expenses | $13,167,777 | CYOtherExpensesAmt |
| PY Total Expenses | $20,839,387 | PYTotalExpensesAmt |
| CY Total Expenses | $23,473,308 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,663,266 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $543,412 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $49,358,424 | TotalAssetsBOYAmt |
| Total Assets EOY | $51,712,263 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,199,433 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,207,525 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $40,158,991 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $41,504,738 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | See Schedule O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | See Schedule O | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | See Schedule O | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ABEM develops and administers an in-training examination. This multiple- choice question examination is offered annually for a week in February to residents in ACGME-accredited and RCPSC-accredited emergency medicine residency programs. The in-training examination is a standardized test that residents and program faculty can use to predict the likelihood of an individual resident passing the written qualifying examination. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | 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 | 0 | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 | 155 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 57 | 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Nell Newton | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5173324800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Coolidge Road | AddressLine1Txt |
| City | East Lansing | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Diane L Gorgas MD | |||||||||
| President | 10.00 | 1.00 | Yes (X) | Yes (X) | $39,135 | $0 | $0 | ||
| Ramon W Johnson MD MBA | |||||||||
| Immediate Past Pres. | 11.00 | 1.00 | Yes (X) | Yes (X) | $43,630 | $0 | $0 | ||
| Samuel M Keim MD MS Ended | |||||||||
| Immediate Past Pres. | 7.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| James D Thomas MD | |||||||||
| President-Elect | 7.00 | 1.00 | Yes (X) | Yes (X) | $38,595 | $0 | $0 | ||
| Felix K Ankel MD | |||||||||
| Secretary-Treasurer | 7.00 | Yes (X) | Yes (X) | $32,875 | $0 | $0 | |||
| John L Kendall MD | |||||||||
| Member-At-Large | 7.00 | Yes (X) | Yes (X) | $39,057 | $0 | $0 | |||
| Yvette Calderon MD MS | |||||||||
| Member-At-Large | 5.00 | Yes (X) | $24,540 | $0 | $0 | ||||
| John P Marshall MD | |||||||||
| Director | 5.00 | Yes (X) | $34,030 | $0 | $0 | ||||
| Susan E Farrell EdM MD | |||||||||
| Director | 5.00 | Yes (X) | $30,030 | $0 | $0 | ||||
| Kim Feldhaus MD | |||||||||
| Director | 5.00 | Yes (X) | $29,200 | $0 | $0 | ||||
| Barry J Knapp MD | |||||||||
| Director | 5.00 | 1.00 | Yes (X) | $28,790 | $0 | $0 | |||
| Lynne M Holden MD | |||||||||
| Director | 5.00 | Yes (X) | $24,415 | $0 | $0 | ||||
| Ernest E Wang MD | |||||||||
| Director | 5.00 | Yes (X) | $23,410 | $0 | $0 | ||||
| Theodore Gaeta DO | |||||||||
| Director | 5.00 | 1.00 | Yes (X) | $21,835 | $0 | $0 | |||
| Melissa A Platt MD | |||||||||
| Director | 5.00 | Yes (X) | $20,940 | $0 | $0 | ||||
| John T Finnell MD | |||||||||
| Director | 5.00 | Yes (X) | $20,570 | $0 | $0 | ||||
| Hala Durrah MTA | |||||||||
| Director | 5.00 | Yes (X) | $17,055 | $0 | $0 | ||||
| Suzanne White MD MBA | |||||||||
| Director | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| Wallace A Carter Jr MD Ended | |||||||||
| Director | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| Earl Reisdorff Ended | |||||||||
| Executive Director | 52.00 | 1.00 | Yes (X) | $567,824 | $0 | $103,151 | |||
| Kathleen Ruff | |||||||||
| Executive Director - Admin Affairs | 40.00 | $421,206 | $0 | $73,018 | Yes (X) | ||||
| Melissa Barton | |||||||||
| Executive Director - Pro & Clinical Affairs | 40.00 | $370,686 | $0 | $82,593 | Yes (X) | ||||
| Chadd Kraus | |||||||||
| Dir of Research | 40.00 | $181,102 | $0 | $0 | Yes (X) | ||||
| Michelle Mulhern | |||||||||
| Ass Executive Director - Organizational Services | 40.00 | $175,809 | $0 | $12,491 | Yes (X) | ||||
| Angela McGoff | |||||||||
| Ass Ex Dir - Crt Svc | 40.00 | $172,426 | $0 | $94,775 | Yes (X) | ||||
| Michele Miller | |||||||||
| Ass Ex Dir - Systems | 40.00 | $170,689 | $0 | $95,384 | Yes (X) | ||||
| Kevin Joldersma | |||||||||
| Prin Psychometrician | 40.00 | $154,160 | $0 | $81,968 | Yes (X) | ||||
| James Kaczmarczyk Jr | |||||||||
| Senior Finance Manager | 40.00 | $151,994 | $0 | $6,496 | Yes (X) | ||||
| Nell Newton | |||||||||
| Ass Ex Dir - Operat | 40.00 | $147,723 | $0 | $70,121 | Yes (X) | ||||
| Timothy Dalton | |||||||||
| Ass Ex Dir - E & R | 40.00 | $132,182 | $0 | $50,322 | Yes (X) | ||||
| Jared Riel | |||||||||
| Chief Assessment Officer | 40.00 | $100,933 | $0 | $4,859 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,214,841 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $675,178 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RCG Global Services Inc | |||||
| 99 Wood Avenue 9th Floor | Iselin | NJ | 08830 | Data Analytics | $4,316,414 |
| NCS Pearson Inc | |||||
| 5601 Green Valley Drive | Bloomington | MN | 55437 | Exam Development | $854,575 |
| NuWave Technology Partners | |||||
| 6709 Centurion Dr Suite 200 | Lansing | MI | 48917 | IT Services | $719,986 |
| Markey's Rental & Staging | |||||
| 2365 Enterprise Park Place | Indianapolis | IN | 46218 | Consulting | $714,520 |
| Latitude Consulting Group | |||||
| 100 E Michigan Ave Suite 200 | Saline | MI | 48176 | IT Services | $684,446 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 13 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Exam and Certification Fees | 611430 | $13,660,875 | $13,660,875 |
| Annual Fees | 611430 | $6,651,335 | $6,651,335 |
| In-Training Exam Fees | 611430 | $1,599,230 | $1,599,230 |
| International Testing | 611430 | $22,000 | $22,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $21,933,440 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $762,575 | TotalRevenueColumnAmt |
| Exclusion | $762,575 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,634,642 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,314,045 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,320,597 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,320,597 | TotalRevenueColumnAmt |
| Exclusion | $1,320,597 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $108 | TotalRevenueColumnAmt |
| Exclusion | $108 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $108 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,016,720 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,933,440 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,083,280 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,556,690 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,251,463 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,262,801 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $758,085 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $476,492 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,850 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,227 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,892,399 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,327 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,430,215 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,379 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,957,789 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,630 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $892,909 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,894 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Exam Materials | $1,045,638 |
| Licenses | $462,585 |
| Dues and subscriptions | $400,508 |
| Repairs and maintenance | $218,427 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,473,308 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,212,281 | BOYAmt |
| EOY | $4,763,240 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,481,915 | BOYAmt |
| EOY | $1,432,057 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,000 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,604,118 | BOYAmt |
| EOY | $432,367 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,167,477 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,017,080 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,417,388 | BOYAmt |
| EOY | $15,150,397 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,000,007 | BOYAmt |
| EOY | $29,319,029 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $636,715 | BOYAmt |
| EOY | $615,173 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,358,424 | BOYAmt |
| EOY | $51,712,263 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,589 | BOYAmt |
| EOY | $1,747,721 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,585,570 | BOYAmt |
| EOY | $6,941,919 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,409,274 | BOYAmt |
| EOY | $1,517,885 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,199,433 | BOYAmt |
| EOY | $10,207,525 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,158,991 | BOYAmt |
| EOY | $41,504,738 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,158,991 | BOYAmt |
| EOY | $41,504,738 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,358,424 | BOYAmt |
| EOY | $51,712,263 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $543,412 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $802,335 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $409,751 | OtherCostOrOtherBasisAmt |
| Book Value | $409,751 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,575,921 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,751,649 | DepreciationAmt |
| Book Value | $2,824,272 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $978,891 | OtherCostOrOtherBasisAmt |
| Depreciation | $787,354 | DepreciationAmt |
| Book Value | $191,537 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,202,914 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,478,077 | DepreciationAmt |
| Book Value | $11,724,837 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,150,397 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Accrued PTO | $767,885 |
| LOC - M & T Bank (Wilmington) | $750,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,517,885 | TotalLiabilityAmt |
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 |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 (11 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Earl Reisdorff Ended | ||||||||||||||
| Executive Director | $527,894 | $0 | $38,215 | $0 | $1,715 | $0 | $67,500 | $0 | $35,651 | $0 | $670,975 | $0 | $0 | $0 |
| Kathleen Ruff | ||||||||||||||
| Executive Director - Admin Affairs | $400,654 | $0 | $20,000 | $0 | $552 | $0 | $67,500 | $0 | $5,518 | $0 | $494,224 | $0 | $0 | $0 |
| Melissa Barton | ||||||||||||||
| Executive Director - Pro & Clinical | $370,134 | $0 | $0 | $0 | $552 | $0 | $67,500 | $0 | $15,093 | $0 | $453,279 | $0 | $0 | $0 |
| Chadd Kraus | ||||||||||||||
| Dir of Research | $181,102 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $181,102 | $0 | $0 | $0 |
| Michelle Mulhern | ||||||||||||||
| Ass Executive Director - Organizatio | $175,210 | $0 | $0 | $0 | $599 | $0 | $10,127 | $0 | $2,364 | $0 | $188,300 | $0 | $0 | $0 |
| Angela McGoff | ||||||||||||||
| Ass Ex Dir - Crt Svc | $172,098 | $0 | $0 | $0 | $328 | $0 | $61,401 | $0 | $33,374 | $0 | $267,201 | $0 | $0 | $0 |
| Michele Miller | ||||||||||||||
| Ass Ex Dir - Systems | $170,085 | $0 | $0 | $0 | $604 | $0 | $56,544 | $0 | $38,840 | $0 | $266,073 | $0 | $0 | $0 |
| Kevin Joldersma | ||||||||||||||
| Prin Psychometrician | $153,975 | $0 | $0 | $0 | $185 | $0 | $47,285 | $0 | $34,683 | $0 | $236,128 | $0 | $0 | $0 |
| James Kaczmarczyk Jr | ||||||||||||||
| Senior Finance Manager | $151,524 | $0 | $0 | $0 | $470 | $0 | $4,499 | $0 | $1,997 | $0 | $158,490 | $0 | $0 | $0 |
| Nell Newton | ||||||||||||||
| Ass Ex Dir - Operat | $146,907 | $0 | $0 | $0 | $816 | $0 | $53,281 | $0 | $16,840 | $0 | $217,844 | $0 | $0 | $0 |
| Timothy Dalton | ||||||||||||||
| Ass Ex Dir - E & R | $131,744 | $0 | $0 | $0 | $438 | $0 | $30,033 | $0 | $20,289 | $0 | $182,504 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line 1, Description of Organization's Mission | The American Board of Emergency Medicine's (ABEM) mission is to ensure the highest standards in the specialty of Emergency Medicine. ABEM's purposes are to improve the quality of emergency medical care; to establish and maintain high standards of excellence in Emergency Medicine and subspecialties; to enhance Emergency Medicine education and related subspecialties; to evaluate physicians and promote professional development through initial and continuing certification in Emergency Medicine and its subspecialties; to enhance the value of certification for ABEM diplomates; and to serve the public and the medical profession by reporting the certification status of the diplomates of The American Board of Emergency Medicine. The American Board of Emergency Medicine is a primary certifying organization for emergency physicians in the United States. ABEM develops, administers, scores, and reports results for assessments for emergency physicians. There are currently approximately 46,300 physicians certified by ABEM. ABEM also provides an in-training examination to 9,900 physicians who are undergoing specialty training in the field of Emergency Medicine. ABEM's continuing certification program has three components that must be met by diplomates: 1) professionalism and professional standing; 2) completing MyEMCert modules; and 3) improvement in medical practice. Through continuing certification, the public is assured that an ABEM certified physician is pursuing a rigorous course of continuing professional development and keeping up with medical advances in the specialty. |
| Form 990, Part III, Line 1, Description of Organization's Mission | The American Board of Emergency Medicine's (ABEM) mission is to ensure the highest standards in the specialty of Emergency Medicine. ABEM's purposes are to improve the quality of emergency medical care; to establish and maintain high standards of excellence in Emergency Medicine and subspecialties; to enhance Emergency Medicine education and related subspecialties; to evaluate physicians and promote professional development through initial and continuing certification in Emergency Medicine and its subspecialties; to enhance the value of certification for ABEM diplomates; and to serve the public and the medical profession by reporting the certification status of the diplomates of The American Board of Emergency Medicine. The American Board of Emergency Medicine is a primary certifying organization for emergency physicians in the United States. ABEM develops, administers, scores, and reports results for assessments for emergency physicians. There are currently approximately 46,300 physicians certified by ABEM. ABEM also provides an in-training examination to 9,900 physicians who are undergoing specialty training in the field of Emergency Medicine. ABEM's continuing certification program has three components that must be met by diplomates: 1) professionalism and professional standing; 2) completing MyEMCert modules; and 3) improvement in medical practice. Through continuing certification, the public is assured that an ABEM certified physician is pursuing a rigorous course of continuing professional development and keeping up with medical advances in the specialty. |
| Form 990, Part III, Line 4a, Description of Program Services | ABEM offers initial certification in Emergency Medicine and other subspecialties. The American Board of Medical Specialties (ABMS) sets standards for the initial certification process. ABEM is required to comply with these standards. Initial certification is a three-part process: 1) applying to become board eligible after residency training in Emergency Medicine; 2) passing a qualifying written examination; and 3) passing an oral examination. The certification process begins upon graduation from an Accreditation Council for Graduate Medical Education (ACGME) - or Royal College of Physicians and Surgeons of Canada (RCPSC)-accredited residency program in Emergency Medicine. ABEM also recognizes specific combined training programs that have been approved in advance by the respective sponsoring boards. Once ABEM verifies an applicant's credentials, the applicant is permitted to register for the Qualifying Written Examination. After passing the Qualifying Examination, candidates then take an oral examination. Upon passing the oral examination, physicians are ABEM-certified and are designated as diplomates. The certificate the physician receives is a time-limited certificate that expires in 5 years. To maintain certification, diplomates must participate in the ABEM continuing certification process. |
| Form 990, Part III, Line 4b, Description of Program Service | ABEM offers a continuing certification process in which physicians participate to maintain their certification. ABMS sets standards for a continuing certification process that promotes continuous learning and periodic assessment. Each of the 24 ABMS member boards are required to adopt the ABMS continuing certification standards. To maintain certification beyond an ABEM certificate's 5-year expiration date, ABEM-certified physicians must participate in each component of continuing certification as follows: 1) continuously maintain medical licensure in compliance with the ABEM policy on medical licensure; 2) complete MyEMCert modules (4 every 5 years); and 3) for clinically active diplomates, meet the requirements of the improvement in medical practice component, which requires participation in a medically relevant quality improvement activity (1 every 5 years). |
| Form 990, Part VI, Section B, line 11b | A draft copy of the form 990 is provided to the executive director, the officers of the board of directors (including the Secretary-Treasurer), and the board of directors for review and approval prior to being filed. |
| Form 990, Part VI, Section B, line 12c | Employees are expected to notify their manager as soon as they become aware of circumstances that could constitute a conflict of interest. When there is a disagreement on whether there is a real or perceived conflict of interest, the issue is presented to the executive director for a final decision. |
| Form 990, Part VI, Section B, line 15a | The executive committee reviews the current market data and investigates compensation determined by other boards for comparable executive directors. The two primary sources of market data are the Association of American Medical Colleges Benchmarks for Chairs of Academic Departments and the compensation of other member board executive directors. The executive committee brings a recommendation to the board, which then votes to approve the executive director's compensation. Once the board approves the compensation, the president notifies executive director of the compensation decision and alerts those responsible for making the change in the ABEM payroll system. |
| Form 990, Part VI, Section C, line 19 | Governing documents are available to the public upon request. |
| Form 990, Part VII - Additional Information | All board members are eligible to be reimbursed for travel and business expenses under the non-accountable plan while performing their duties as a board member. All board members are also eligible to be reimbursed for travel and business expenses under the non-accountable plan while performing duties as an independent contractor along with reasonable compensation. Board members are also eligible to receive a daily stipend for any day in which ABEM duties are executed. All reimbursements and compensation (stipends) are reported on the board members' Form 1099. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Board of Emergency Med Fdn | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Coolidge Road | AddressLine1Txt |
| City | East Lansing | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 813000646 | EIN |
| Primary Activities | Charitable | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 12a, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABEM | 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 | Yes (1) | 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 | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |