AMERICAN BOARD FOR CERTIFICATION IN ORTHOTICS & PROSTHETICS INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD FOR CERTIFICATION IN ORTHOTICS & PROSTHETICS INC (EIN 52-6054152)
- Tax period
- 2022-12-01 to 2023-11-30
- Filed
- 2024-04-09
- IRS object ID
- 202421009349300937
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-09T11:39:19-05:00 | ReturnTs |
| Tax Period End | 2023-11-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582676261 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rogers & Company PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8300 Boone Boulevard Suite 600 | AddressLine1Txt |
| City | Vienna | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22182 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-12-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 526054152 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Board for Certification in | BusinessNameLine1Txt |
| Business Name Line2 | Orthotics Prosthetics & Pedorthics | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7038367114 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 John Carlyle Street 210 | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223145760 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Catherine A Carter | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 7038367114 | PhoneNum |
| Signature | 2024-04-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Catherine | PersonFirstNm |
| Person Last | Carter | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| 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 | Lori A Collingsworth | PreparerPersonNm |
| PTIN | P00639819 | PTIN |
| Phone | 7038930300 | PhoneNum |
| Preparation | 2024-04-09 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Catherine A Carter | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 John Carlyle Street 210 | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223145760 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,363,435 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | https://www.abcop.org/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1948 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | Certifying and accrediting organization for the orthotic, prosthetic and pedorthic professions. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 22 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $12,379 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,379 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,315,779 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,373,325 | CYProgramServiceRevenueAmt |
| PY Investment Income | $802,364 | PYInvestmentIncomeAmt |
| CY Investment Income | $976,517 | CYInvestmentIncomeAmt |
| PY Other Revenue | $334 | PYOtherRevenueAmt |
| CY Other Revenue | $1,214 | CYOtherRevenueAmt |
| PY Total Revenue | $8,130,856 | PYTotalRevenueAmt |
| CY Total Revenue | $8,363,435 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $188,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $256,643 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,706,130 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,858,307 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,894,014 | PYOtherExpensesAmt |
| CY Other Expenses | $5,406,010 | CYOtherExpensesAmt |
| PY Total Expenses | $7,788,644 | PYTotalExpensesAmt |
| CY Total Expenses | $8,520,960 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $342,212 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$157,525 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,674,862 | TotalAssetsBOYAmt |
| Total Assets EOY | $28,510,481 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,031,622 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,753,479 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $22,643,240 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $22,757,002 | 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 | Facility Accreditation: Facility accreditation ensures quality healthcare in orthotic, prosthetic and pedorthic practices. The standards promulgated by ABC encourage best practices in patient care, safety, professionalism and organizational performance. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Certification: ABC certified individuals are considered leaders in the profession and provide the highest quality patient care, along with excellence in research and device design. ABC certified individuals must meet stringent educational standards, clinical training and a complete assessment of competency. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Mandatory Continuing Education: ABC has long recognized the need for effective professional continuing education. Continuing education is the norm in the health care profession and serves to maintain and improve the health care system and delivery of services. ABC credentialed individuals must obtain continuing education in order to maintain performance at the basic level of professional competence and advanced training and specialized skills beyond the basic level. | 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 | Yes (1) | 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 59 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 22 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| 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 | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | 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 | The Organization | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7038367114 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 John Carlyle Street Ste 210 | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Richard A Babcock CO | |||||||
| President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| William Lester CPO | |||||||
| President-Elect | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Debbie Curtis RN BSN CFo CFm | |||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Mark Rodriguez CPO | |||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Brett Saunders CPO FAAOP | |||||||
| Immediate Past President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dennis W Dillard CPed CTO | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Rachel A Friddle CPO | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Kevin Hill CPO | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Michael D Hoffman CFo | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Erin O'Brien CPO FAAOP | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Anthony Sertick Jr | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Anthony C Ward CPO | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Ava S Herbrick CPO | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Ashley Harris Mullen PhD MSAT CPO | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Catherine A Carter | |||||||
| Executive Director | 40.00 | Yes (X) | $346,342 | $0 | $65,732 | ||
| Debra Ayres | |||||||
| Director of Marketing | 40.00 | $149,654 | $0 | $25,975 | Yes (X) | ||
| Tammi Richards | |||||||
| Director, Facility Accreditation Svcs | 40.00 | $124,730 | $0 | $23,165 | Yes (X) | ||
| Stephen Fletcher | |||||||
| Director, Professional Credentialing | 40.00 | $247,820 | $0 | $39,683 | Yes (X) | ||
| James Lawson | |||||||
| Manager, Outreach Development | 40.00 | $120,458 | $0 | $37,771 | Yes (X) | ||
| Julie McMahon | |||||||
| Director of Human Resources | 40.00 | $157,371 | $0 | $10,433 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,146,375 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $202,759 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | 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 |
|---|---|---|---|---|---|
| McCabe Message Partners LLC | |||||
| 1666 Connecticut Ave NW STE 230 | Washington | DC | 20009 | Public Relations | $936,336 |
| Porchlight Book Company | |||||
| 544 South 1st Street | Milwaukee | WI | 53204 | Printing/Shipping of Atlases | $791,215 |
| Prometric Inc | |||||
| PO Box 223608 | Pittsburg | PA | 152512608 | Testing Services | $399,288 |
| Agilutions | |||||
| PO Box 807 | Denver | CO | 80201 | Software Development | $372,866 |
| Ted Markgren | |||||
| 1437 E Lake Drive | Shell Lake | WI | 54871 | Surveyor Service | $317,875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $12,379 | AllOtherContributionsAmt |
| Total Contributions | $12,379 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Individual & Facility | 900099 | $4,871,383 | $4,871,383 |
| Facility Accreditation | 900099 | $1,212,879 | $1,212,879 |
| Examination Programs | 611430 | $1,131,875 | $1,131,875 |
| Continuing Education | 611430 | $140,850 | $140,850 |
| Publications | 513120 | $16,338 | $16,338 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,373,325 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $816,456 | TotalRevenueColumnAmt |
| Exclusion | $816,456 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $220 | TotalRevenueColumnAmt |
| Exclusion | $220 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $160,061 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $160,061 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $160,061 | TotalRevenueColumnAmt |
| Exclusion | $160,061 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other revenue | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $994 | TotalRevenueColumnAmt |
| Exclusion | $994 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $994 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,363,435 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,373,325 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $977,731 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,643 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $384,062 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,044,772 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,334 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,422 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,717 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,104 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,936 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,456 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,451,882 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,515 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $458,414 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,322 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,563 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $595,788 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,669 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,576 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,694 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Career awareness initia | $1,202,052 |
| Atlases- O&P students | $178,597 |
| Dues and subscriptions | $24,234 |
| Bad debt | $7,201 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,007 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,520,960 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,094,784 | BOYAmt |
| EOY | $1,642,438 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,355 | BOYAmt |
| EOY | $17,245 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,834 | BOYAmt |
| EOY | $137,357 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,575,595 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,837,804 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,801,925 | BOYAmt |
| EOY | $1,737,791 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,521,857 | BOYAmt |
| EOY | $23,961,355 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,107 | BOYAmt |
| EOY | $1,014,295 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,674,862 | BOYAmt |
| EOY | $28,510,481 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $579,532 | BOYAmt |
| EOY | $526,372 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,641,239 | BOYAmt |
| EOY | $3,569,075 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $810,851 | BOYAmt |
| EOY | $1,658,032 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,031,622 | BOYAmt |
| EOY | $5,753,479 | 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 | $22,643,240 | BOYAmt |
| EOY | $22,757,002 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,643,240 | BOYAmt |
| EOY | $22,757,002 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,674,862 | BOYAmt |
| EOY | $28,510,481 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$157,525 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $271,287 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $4,871,383 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $12,000 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $12,000 | NonDeductibleLbbyngPltclTotAmt |
| Carried Over | $0 | CarriedOverAmt |
| Taxable | $12,000 | TaxableAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $508,692 | OtherCostOrOtherBasisAmt |
| Depreciation | $104,339 | DepreciationAmt |
| Book Value | $404,353 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $256,854 | OtherCostOrOtherBasisAmt |
| Depreciation | $241,386 | DepreciationAmt |
| Book Value | $15,468 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,810,049 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,492,079 | DepreciationAmt |
| Book Value | $1,317,970 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,737,791 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred rent liabilities | $1,372,286 |
| Negative goodwill | $285,746 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,658,032 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,634,722 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $271,287 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $271,287 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,363,435 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,363,435 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,520,960 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,520,960 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,520,960 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | Management evaluated ABC's tax positions and has concluded that there are no uncertain tax positions that require recognition or disclosure in the financial statements for the years ended November 30, 2023 and 2022. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| National Commission on Orthotic & Prosthetic Education | ||||||||||
| 330 John Carlyle St Ste 200 | Alexandria | VA | 22314 | 541970142 | 501(c)(3) | $12,000 | $0 | N/A | N/A | Support mission of organization |
| Orthotic and Prosthetic Education and Research Foundation (OPERF) | ||||||||||
| 8116 Arlington Blvd PMB213 | Falls Church | VA | 22042 | 510642386 | 501(c)(3) | $234,643 | $0 | N/A | N/A | Awards |
| Disabled American Veterans | ||||||||||
| 860 Dolwick Drive | Erlanger | KY | 41018 | 310263158 | 501(c)(4) | $10,000 | $0 | N/A | N/A | Support mission of organization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | ABC requires a written or in-person status report from any organization to which they have provided funds. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| 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 (5 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Catherine A Carter | ||||||||||||||
| Executive Director | $344,204 | $0 | $2,138 | $0 | $0 | $0 | $25,203 | $0 | $40,529 | $0 | $412,074 | $0 | $0 | $0 |
| Stephen Fletcher | ||||||||||||||
| Director, Professional Credentialing | $246,203 | $0 | $1,617 | $0 | $0 | $0 | $11,297 | $0 | $28,386 | $0 | $287,503 | $0 | $0 | $0 |
| Debra Ayres | ||||||||||||||
| Director of Marketing | $147,914 | $0 | $1,740 | $0 | $0 | $0 | $6,742 | $0 | $19,233 | $0 | $175,629 | $0 | $0 | $0 |
| Julie McMahon | ||||||||||||||
| Director of Human Resources | $148,482 | $0 | $8,889 | $0 | $0 | $0 | $6,491 | $0 | $3,942 | $0 | $167,804 | $0 | $0 | $0 |
| James Lawson | ||||||||||||||
| Manager, Outreach Development | $117,516 | $0 | $2,942 | $0 | $0 | $0 | $5,625 | $0 | $32,146 | $0 | $158,229 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 1, Description of Organization Mission: | The American Board for Certification in Orthotics, Prosthetics and Pedorthics, Inc. (ABC) is the comprehensive credentialing organization whose mission is to establish and advocate for the highest patient care and organizational standards in the provision of safe and effective orthotic, prosthetic and pedorthic care services. |
| Form 990, Part VI, Section B, line 11b | A draft copy of the Form 990 is sent to the Finance Committee for review prior to the return being filed. |
| Form 990, Part VI, Section B, line 12c | The Board of Directors discusses the policy on a regular basis, and seeks to be open and informed about potential, perceived and real conflicts of interest. |
| Form 990, Part VI, Section B, line 15a | The Board of Directors and/or members of the Executive Committee will develop the Executive Director's performance review on an annual basis. The performance review will demonstrate a rationale for executive pay compensation decisions. The ABC Board of Directors' President and designees will have access to contemporary comparability data including non-profit salary surveys and regional salary surveys that will include data on organizations similar in services provided, geographic scope, number of employees and size of budget, revenues and number of people served. |
| Form 990, Part VI, Section C, line 19 | ABC makes governing documents, conflict of interest policy, and financial statements available upon request. |
| Form 990, Part IX, line 11g | Consultants and surveyors 1,177,655. Testing services 161,983. Temporary help 56,135. Design 51,983. Payroll processing 4,126. |
| Form 990, Part XII, Line 2c: | ABC's Finance Committee assumes the responsibility for oversight of the audit of its financial statements and selection of an independent accountant. The process has not changed from previous years. |