AMERICAN BOARD OF MEDICAL SPECIALTIES RESEARCH & EDUCATION F: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD OF MEDICAL SPECIALTIES RESEARCH & EDUCATION F (EIN 23-7304902)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-09
- IRS object ID
- 202312829349200116
- 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 | 2023-10-09T08:43:46-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 366055558 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 171 N CLARK ST SUITE 200 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237304902 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BOARD OF MEDICAL SPECIALTIES | BusinessNameLine1Txt |
| Business Name Line2 | RESEARCH AND EDUCATION FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 3124362600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 353 NORTH CLARK STREET 1400 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60654 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD E HAWKINS MD | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 3124362600 | PhoneNum |
| Signature | 2023-10-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RICHARD | PersonFirstNm |
| Person Last | HAWKINS MD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIDGET T ROCHE | PreparerPersonNm |
| PTIN | P00666837 | PTIN |
| Phone | 3128560200 | PhoneNum |
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-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Gross Receipts | $65,835 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $62,500 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $3,335 | InvestmentIncomeAmt |
| Total Revenue | $65,835 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $125,000 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $152,214 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $30,554 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $37,624 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $34,846 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $60,035 | OtherExpensesTotalAmt |
| Total Expenses | $440,273 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$374,438 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | -$1,756,371 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$28,508 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | -$2,159,317 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,448 | BOYAmt |
| EOY | $208,595 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,433 | BOYAmt |
| EOY | $30,000 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $305,881 | BOYAmt |
| EOY | $238,595 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,062,252 | BOYAmt |
| EOY | $2,397,912 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,756,371 | BOYAmt |
| EOY | -$2,159,317 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | ABMS RESEARCH AND EDUCATION FOUNDATION (ABMS REF) SUPPORTS THE SCIENTIFIC, SCHOLARLY AND PUBLIC EDUCATION PURPOSES OF THE AMERICAN BOARD OF MEDICAL SPECIALTIES (ABMS). | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| ABMS REF OVERSEES THE IMPLEMENTATION AND COORDINATION OF THE ABMS VISITING SCHOLARS PROGRAM (VSP). VSP IS FOR EARLY-CAREER PHYSICIANS, MEDICAL AND SURGICAL SPECIALISTS, AND RESEARCH PROFESSIONALS, JUNIOR FACULTY, FELLOWS, AND RESIDENTS, AS WELL AS INDIVIDUALS HOLDING MASTER OR DOCTORATE DEGREES IN PUBLIC HEALTH, HEALTH SERVICES RESEARCH, EDUCATIONAL EVALUATION AND STATISTICS, PUBLIC HEALTH POLICY AND ADMINISTRATION, OR OTHER RELEVANT DISCIPLINES.VSP SCHOLARS ARE EXPOSED TO THE FIELDS OF PHYSICIAN PROFESSIONAL ASSESSMENT AND CONTINUING PROFESSIONAL DEVELOPMENT, QUALITY IMPROVEMENT, HEALTH CARE POLICY AND REGULATION, AND HEALTH SERVICES RESEARCH. VSP SCHOLARS CONDUCT RESEARCH IN COLLABORATION WTH MENTORS FROM THEIR INSITITUTIONS, ABMS AND ABMS-MEMBER BOARDS. THROUGH THEIR RESEARCH AND PROGRAM ENGAGEMENT, VSP SCHOLARS INFORM THE STUDY OF CONTINUING PROFESSIONAL DEVELOPMENT, PHYSICIAN ASSESSMENT, SELF-REGULATION AND QUALITY IMPROVEMENT. | $102,500 | $129,413 |
| ABMS REF SYNERGIZES, GUIDES, CONVENES, FACILITATES, CONDUCTS AND COLLABORATES IN RELATION TO ALL ASPECTS OF RESEARCH REGARDING ABMS INITIAL AND CONTINUING CERTIFICATION ACROSS 24 MEMBER BOARDS. ABMS REF ALSO PARTNERS WITH OTHER RESEARCHERS TO DEVELOP RESEARCH IN THE AREAS OF QUALITY AND PERFORMANCE IMPROVEMENT, PATIENT SAFETY, ADULT LEARNING AND EDUCATION, AND OTHER DISCIPLINES. THE ABMS REF CONDUCTS PROGRAM EVALUATION AND RESEARCH ON THE ABMS LONGITUDINAL ASSESSMENT PROGRAMS TO ANALYZE PHYSICIAN KNOWLEDGE, JUDGEMENT AND SKILLS. | $5,000 | $27,507 |
| ABMS REF DEVELOPS, DEPLOYS, MAINTAINS AND IMPROVES AN ONLINE REPOSITORY OF PUBLISHED LITERATURE AND OTHER PRESENTATIONS ON INITIAL PHYSICIAN SPECIALTY CERTIFICATION, CONTINUING PHYSICIAN SPECIALTY CERTIFICATION, OR COMPONENTS OF CONTINUOUS CERTIFICATION SUCH AS KNOWLEDGE ASSESSMENT, ADULT LEARNING AND EDUCATION AND QUALITY IMPROVEMENT. THIS CURATED REPOSITORY INFORMS RESEARCHERS, KEY STAKEHOLDERS AND ABMS MEMBER BOARDS REGARDING FINDINGS THAT CAN BE USED TO IMPROVE THE CERTIFICATION PROCESS. | $16,250 | $14,269 |
| ABMS REF CONDUCTS PROGRAM EVALUATION AND RESEARCH ON THE ABMS MEMBER BOARDS CONTINUING CERTIFICATION PROGRAMS TO ASSESS PHYSICIAN KNOWLEDGE, JUDGEMENT AND SKILLS. | $1,250 | $3,559 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $174,748 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| RICHARD E HAWKINS MD | ||||
| PRESIDENT & CEO | 1.00 | $15,900 | $779 | $783 |
| GREGORY OGRINC MD | ||||
| SVP, CERT STANDARD & PRGM | 1.00 | $9,414 | $770 | $1,127 |
| JENNIFER MICHAEL | ||||
| CHIEF OPERATING OFFICER | 1.00 | $7,053 | $770 | $807 |
| STEPHANIE DONOVAN | ||||
| GN. COUNSEL | 1.00 | $4,754 | $374 | $840 |
| JULIE HUBBARD | ||||
| CFO | 1.00 | $4,969 | $372 | $283 |
| MICHAEL L CARIUS MD | ||||
| CHAIR | 1.00 | $2,273 | $0 | $0 |
| REBECCA L JOHNSON MD | ||||
| CHAIR-ELECT (AS OF 6/22) | 1.00 | $2,273 | $0 | $0 |
| LARRY A GREEN MD | ||||
| IMMEDIATE PAST CHAIR | 1.00 | $2,273 | $0 | $0 |
| SUSAN RAMIN MD | ||||
| SECRETARY-TREASURER (AS OF 6/22) | 1.00 | $2,273 | $0 | $0 |
| KEITH BRANDT MD | ||||
| DIRECTOR (AS OF 6/22) | 1.00 | $0 | $0 | $0 |
| J BRANTLEY THRASHER MD FACS | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| TARA MONTGOMERY MS | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JULIE HUBBARD | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 353 N CLARK ST SUITE 1400 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60654 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3124362694 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABMS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410847713 | EIN |
| Organization Type | 10 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $125,000 | SupportAmt |
| Other Support | $315,273 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $125,000 | SupportSumAmt |
| Other Support Sum | $315,273 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (1) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | Yes (1) | SupportedOrgSectionC456Ind |
| Supported Org Qualified | Yes (1) | SupportedOrgQualifiedInd |
| Suprt Exclusively Sec170c2 B | Yes (1) | SuprtExclusivelySec170c2BInd |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 2: | THE ABMS REF CONFIRMED THAT THE SUPPORTED ORGANIZATION, ABMS, IS A SECTION 501(C)(6) TAX EXEMPT ORGANIZATION BY REVIEWING ITS INTERNAL REVENUE SERVICE DETERMINATION LETTER AND BY ANNUALLY COMPLETING A PRO FORMA SCHEDULE A, PART III TEST TO CONFIRM THAT ABMS SATISFIES THE PUBLIC SUPPORT TESTS UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. |
| PART IV, SECTION A, LINE 3B | SAME AS LINE 2 ABOVE. |
| PART IV, SECTION A, LINE 3C | THE ABMS REF OPERATES EXCLUSIVELY FOR THE BENEFIT OF ABMS WITH ITS FOCUS SOLELY ON ACTIVITIES WHICH SUPPORT ABMS AND OTHER NONPROFIT SCIENTIFIC RESEARCH AND DEVELOPMENT ORGANIZATIONS. THE ABMS REF DOES NOT ENGAGE IN ANY ACTIVITIES OUTSIDE THE SCOPE OF ABMS ORGANIZATIONAL PURPOSE. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME | DESCRIPTION: INTEREST INCOME. AMOUNT: 3,335. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: INFORMATION TECHNOLOGY. AMOUNT: 32,577. DESCRIPTION: ADVERTISING AND PROMOTION. AMOUNT: 11,950. DESCRIPTION: INSURANCE. AMOUNT: 8,722. DESCRIPTION: DEPRECIATION, DEPLETION, AND AMORTIZATION. AMOUNT: 5,896. DESCRIPTION: TRAVEL. AMOUNT: 729. DESCRIPTION: CONFERENCES, CONVENTIONS, AND MEETINGS. AMOUNT: 161. TOTAL TO FORM 990-EZ, LINE 16: 60,035. |
| FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS | DESCRIPTION: NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS. AMOUNT: -28,508. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 2,433. END OF YEAR AMOUNT: 30,000. |
| FORM 990 EZ, PART IV | THE COMPENSATION REPORTED IN PART IV IS THE COMPENSATION PAID BY ABMS FOR A FULL-TIME POSITION. HOWEVER, THIS REPRESENTS A PORTION OF THE COMPENSATION ALLOCATED TO REF FROM ITS PARENT ORGANIZATION, WHICH IS ABMS. ABMS REF WAS REQUIRED TO REIMBURSE ABMS FOR THESE COSTS. |
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