2021-05-06T08:34:32-07:00 2020-06-30 410746749 CliftonLarsonAllen LLP 801 Cherry Street Suite 1400 Fort Worth TX 76102 990 2019-07-01 952706905 AMERICAN ASSOCIATION OF CRITICAL CARE NURSES AMER 9493622000 27071 Aliso Creek Road Aliso Viejo CA 926563399 Jeffrey Green Chief Financial Officer 9493622000 2021-05-13 1 Michaela J Cromar P00895728 8178822212 2021-05-05 2019 2022-09-23 18:48:47Z Dana Woods 27071 Aliso Creek Road Aliso Viejo CA 926563399 66458100 0 X www.aacn.org X 1972 CA AACN is dedicated to creating a healthcare system driven by the needs of patients and their families where acute and critical care nurses make their optimal contribution. 13 13 203 2800 843578 122485 678484 186773 28062705 20747460 6440803 7156514 2299030 6565693 37481022 34656440 725423 397435 0 0 24725171 26560883 0 0 69624 13407574 10903113 38858168 37861431 -1377146 -3204991 144056441 143561539 36377792 41160588 107678649 102400951 Patients and their families rely on nurses at the most vulnerable times of their lives. Acute and critical care nurses rely on AACN for expert knowledge and the influence to fulfill their promise to patients and their families. AACN drives excellence because nothing less is acceptable. 0 0 2397047 0 22772 The National Teaching Institute and Critical Care Exposition (NTI) is a 4-day conference expected to attract over 7,800 critical-care and advance practice nurses. More than 200 educational sessions were to be offered on the most current techniques and equipment available to improve patient care and patient outcomes (7,800 nurses). Because of the COVID-19 pandemic, the conference scheduled for May 2020 was cancelled. 6715660 221587 9923054 At year end, the association had over 128,000 nurse members who are eligible for research grants as well as educational scholarships. In addition, the association provides members with journals, newsletters, practice alerts, protocols for best practices and unlimited continuing education credits covering a wide range of topics pertinent to caring for acute and critically ill patients (128,000 nurse members). 5169434 0 9782956 The association sponsors various volunteer work group meetings to determine the educational requirements of critical-care nurses. Continuing education (CE) opportunities are provided to meet this need via educational articles and online webinars. These CE products are provided free of charge to our membership. Other educational items are available for purchase in our online bookstore. In addition, AACN has developed a number of self-paced e-learning training programs including orientation courses for nurses transitioning into an ICU setting (ECCO) and for new nurse managers (ENMO). Other self-paced courses include an ECG basics, preceptor, and pharmacology courses. (over 86,600 unique learners received CE credits on our website CE Activities pages) 1665755 160764 1712958 AACN has over 200 organized Chapters that hold local community meetings and workshops and sponsor regional educational seminars to help critical-care nurses keep current with the latest trends and technologies. (Estimated 22,500 chapter members) 2390995 15084 428663 Practice Excellence: Using feedback from members, volunteers, constituents and outside leaders, research is funded through grants in areas such as palliative and end-of-life care, pain management, advance directives, and healthy work environments. Also includes the CSI Academy, a regional 12 to 16-month nursing excellence and training program designed to leverage staff nurses' expertise to enhance patient care and decrease hospital expenses. Lastly, includes the Beacon Award for Excellence which recognizes individual hospital units that distinguish themselves by improving every facet of patient care. The Beacon Award's three levels of designation recognize significant milestones along a unit's journey. For patients and families, the Beacon Award signifies exceptional care through improved outcomes and greater overall satisfaction. For nurses, a Beacon Award signals a positive and supportive work environment with greater collaboration between colleagues and leaders, higher morale and lower turnover. 4056750 175848 2141621 18338891 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 277 0 203 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X Michael Wulf 9493622000 27071 Aliso Creek Road Aliso Viejo CA 926563399 Dana Woods Exec Director/CEO 40 15 X 537006 0 51842 Michael C Willett Chief Financial Officer 40 10 X 294122 0 27154 Tracey Van Dell Senior Director 40 0 X 250311 0 59076 Miguel Villela IT Director 40 0 X 258350 0 42458 Charlie Beyer Senior Director 40 0 X X 272324 0 27456 Marye Barden Chief Clinical Officer 40 0 X 262256 0 30931 Kelli Lockhart Senior Director 40 0 X 254135 0 29089 Elizabeth Gothard Senior Director 40 0 X 253982 0 20936 Michael Wulf Controller 40 0 X 208653 0 26486 Herbert Williams-Dalgart Learning Excellence Director 40 0 X 183983 0 48870 Gregory Reinhart Human Resources Director 40 0 X 200819 0 21329 Juan Sanchez Applications Technical Lead 40 0 X 183455 0 35854 Megan Brunson President 10 0 X X 3870 0 0 Elizabeth Bridges President-Elect 10 0 X X 3407 0 0 Nikki Dotson-Lorello Secretary 4 0 X X 0 0 0 Amanda Bettencourt Treasurer 4 0 X X 0 0 0 Jennifer Adamski Board Member 4 0 X 0 0 0 Beth Wathen Board Member 4 0 X 0 0 0 Justin DiLibero Board Member 4 2 X 0 0 0 Anna Dermenchyan Board Member 4 0 X 0 0 0 John Gallagher Board Member 4 0 X 0 0 0 Rose Hata Board Member 4 0 X 0 0 0 Deborah Jones Board Member 4 0 X 0 0 0 Kiersten Henry Board Member 4 2 X 0 0 0 Theresa Davis Board Member 4 0 X 0 0 0 3166673 0 421481 75 1 1 0 Dartmouth Journal Services PO Box 842371 Boston MA 022842371 Journal printing and fulfillment 939773 Freeman Decorating Co PO Box 650519 Dallas TX 752650519 Audio visual equipment rental and support 863507 Innovative Learning Group 1130 Coolidge Highway Troy MI 48084 HTML Data Conversion 850308 SweetRush Inc 1728 Ocean Avenue Suite 366 San Francisco CA 94112 eLearning course development 830050 Merrill Lynch 7825 Fay Avenue Suite 300 La Jolla CA 92037 Investment advisors 751510 27 0 0 56948 0 0 129825 0 186773 Membership Dues 813920 9060082 9060082 0 0 Continuing Education Programs 611710 8041310 8041310 0 0 Education Publications 511120 1470595 758466 712129 0 Chapter Activities 611710 1712958 1712958 0 0 Education Conferences 611710 33852 22772 0 11080 428663 428663 0 0 20747460 1854894 0 0 1854894 0 0 0 0 901325 854440 0 46885 1814653 0 1546014 0 268639 0 268639 0 136384 132255 35129270 0 29827650 0 5301620 0 5301620 0 0 5301620 39893 56948 3807 36086 0 36086 0 0 0 0 0 0 1410966 424189 986777 991712 -4935 0 Event Cancellation Insurance Proceeds 525190 4216520 0 0 4216520 156346 0 0 156346 4372866 34656440 21870403 843578 11755686 148646 148646 248789 248789 0 0 0 0 2427141 0 2427141 0 0 0 0 0 19104848 7971394 11102828 30626 1103954 471631 630511 1812 2467982 965153 1499121 3708 1456958 546023 908837 2098 0 0 0 0 124579 0 124579 0 51991 1526 50465 0 0 0 0 0 0 0 710877 0 710877 0 2553530 1438245 1115285 0 1805223 1805223 0 0 632305 371250 261055 0 746196 0 746196 0 736549 736549 0 0 1582354 0 1582354 0 858155 350956 507199 0 0 0 0 0 1894382 1894382 0 0 682957 0 682957 0 -7945129 -2122762 -5822367 0 2328758 927290 1401468 0 124523 555 123968 0 Printing and publications 1663114 1573047 89045 1022 Loss on Building Write-Down in Value 1249040 0 1249040 0 Postage and shipping expenses 1075895 1010994 34543 30358 Tax expense 27814 0 27814 0 0 0 0 0 37861431 18338891 19452916 69624 4716912 8011603 8148691 8587593 0 0 1138752 1349342 0 0 0 0 0 0 341563 325702 526078 850194 61148501 11782986 42307665 49365515 86876780 75071590 0 0 0 0 0 0 0 0 144056441 143561539 6181978 7628093 0 0 9155181 9338668 0 0 0 0 0 0 20992893 20438509 0 3685000 47740 70318 36377792 41160588 X 104337497 98864648 3341152 3536303 107678649 102400951 144056441 143561539 -3204991 -2072707 0 0 0 0 X 0 1 X 1 0 X 752110 845294 729309 678484 186773 3191970 28208550 28481468 29130678 29210077 22289657 137320430 43339 40113 42497 61673 39893 227515 0 0 0 0 0 0 0 0 0 0 0 0 29003999 29366875 29902484 29950234 22516323 140739915 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 140739915 2305233 2239285 2344969 2816116 2641936 12347539 0 0 0 43896 122485 166381 2305233 2239285 2344969 2860012 2764421 12513920 436363 92102 0 0 0 528465 216480 139426 53652 53468 4372866 4835892 31962075 31837688 32301105 32863714 29653610 158618192 0.88729 0.91514 0.07889 0.07522 X Schedule A, Part III, Line 12 Due to the COVID-19 pandemic, we had to cancel our planned annual conference, the National Teaching Institute and Critical Care Exposition (NTI) scheduled for May 2020. Because of the cancellation, we were remitted $4,216,520 in insurance cancellation proceeds to offset our conference expenses. The remaining balance is related primarily to credit card points redemption and write-off of unused stale gift certificates. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 1 9375 0 0 0 0 9375 0 Schedule C, Part II-B, Line 1 During this period, approximately 125 hours of paid staff time was spent writing and reviewing letters in support of or in opposition of legislation and/or endorsing other organizations' requests for support of legislation. Houses of Congress and federal agencies contacted include the House, Senate and Department of Health & Human Services. Specific issues in which AACN engaged in lobbying activities that consisted of Capitol Hill visits, sending letters to members of Congress and federal agencies include: (1) July, 2019: AACN signed on to a Nursing Community Coalition request to the House Rules Committee to support Bustos Amendment #257 to H.R. 2500 - National Defense Authorization Act for FY 2020, which would recognize nurses who served as members of the US Cadet Nurse Corps during WWII and provide them with honorable discharges, medal privileges, and burial benefits for cemeteries administered under the Dept. of Veterans Affairs.(2) July, 2019: AACN signed on to a Nursing Community Coalition letter to the House and Senate Armed Services Committees urging them to include the U.S. Cadet Nurse Corps Service Recognition amendment in the final National Defense Authorization Act (NDAA). (3) July, 2019: AACN signed on to a letter to Robert Campbell at The Joint Commission sharing the Critical Care Society Collaborative's concern related to TJC standard MM.04.01.01 and the risks to patient safety attributed to this standard. The letter also shared the Collaborative's gratefulness that The Joint Commission is aware of this important issue and is working to address the concerns of the frontline clinicians who CCSC represents. (4) August, 2019: AACN signed on to a Nursing Community Coalition letter to the Senate Appropriations Subcommittee supporting Title VIII of Public Health Service Act. (5) September, 2019: AACN signed on to a Nursing Community Coalition letter to the Senate Health, Education, Labor, and Pensions Committee supporting consideration and advancement of Title VIII funding S.1399 through Fiscal Year 2024 for Nursing Workforce Reauthorization. (6) December, 2019: AACN signed on to a Nursing Community Coalition letter to the Senate Appropriations Committee requesting at least $259.472 million, or up to $279.474 million for existing Title VIII Nursing Workforce Development Programs (aligned with the House-passed Labor, Health and Human Services appropriations bill) and at least $172.417 million for the National Institute of Nursing Research (NINR) as outlined in the Senate proposed LHHS-ED appropriations bill in FY 2020. (7) January, 2020: AACN signed on to a Nursing Community Coalition letter to the Centers for Medicare and Medicaid Services expressing strong support for Section 5 of the President's recent Executive Order (EO) #13890 on Protecting and Improving Medicare for Our Nation's Seniors and providing feedback on removing Scope of Practice barriers. (8) February, 2020: AACN signed on to a Nursing Community Coalition letter to the Senate Veteran's Affairs Committee urging consideration and advancement of S.997 United States Cadet Nurse Corps Service Recognition Act of 2019. (9) On March 18, 2020, AACN Board Member Theresa Davis took part in a meeting at the White House where she briefed President Trump, Vice-President Pence and the Coronavirus Task Force on the role of critical care nurses in addressing the COVID-19 crisis. (10) March, 2020: AACN signed on to a Nursing Community Coalition letter to the House and Senate Appropriations Committee's supporting written testimony featuring the coalition's funding requests of $278 million for the Title VIII Nursing Workforce Development Programs and $182 million for the National Institute of Nursing Research for Fiscal Year 2021. (11) April, 2020: AACN signed on to a Nursing Community Coalition letter thanking Congress for their quick and decisive action to pass H. R. 748 - the Coronavirus Aid, Relief and Economic Security (CARES) Act (12) May, 2020: AACN signed to a Network for Investigation of Delirium (NIDUS) letter to Sharon Inouye, MD and Richard Jones, ScD agreeing to collaborate with the Network for Investigation of Delirium (NIDUS) and commitment to providing ongoing support for NIH R33 application intended to enhance the network as NIDUS II. (13) May, 2020: AACN signed on to a Nursing Community Coalition letter to the Administration supporting the Department of Veteran's Affairs Directive 1899 to remove barriers to practice and allow for Certified Registered Nurse Anesthetists (CRNA) to practice to the full extent of their education and abilities. (14) May, 2020: AACN signed on to the Coalition for Mental Health's letter to The White House asking the government for more resources to help with mental health issues that healthcare workers are experiencing due to COVID-19. (15) May, 2020: AACN signed on to the Coalition of Nursing Organization's letter to the President of the United States urging support for nurses serving on the frontline of the battle against the COVID-19 pandemic and expressing concern about the psychological health and well-being of nurses and other front-line staff at this time. (16) June, 2020: AACN signed on to the World Federation of Critical Care Nurses' letter to the Secretary General of the United States expressing concern about the escalating impact of the COVID-19 pandemic among already vulnerable and marginalized populations worldwide. (17) June, 2020: AACN signed on to the Nursing Community Coalition's letters to the House and Senate Appropriations Committees reiterating the request of at least $278 million for the Nursing Workforce Development Programs and $182 million for the National Institute of Nursing Research in Fiscal Year 2021. (18) June, 2020: AACN signed on to the American Association of Nurse Anesthetist's (AANA) letter to the President of the United States advocating for nurses' federal mental health resources. (19) Due to the pandemic, AACN did not participate and was unable to support any members for the Nurse in Washington Internship (NIWI) as the event was canceled. AACN members and chapters at times may, of their own accord, seek input from AACN staff about specific federal, state or local legislation. AACN staff direct them to contact the appropriate governmental entity for information about the legislation. AACN does not support or oppose any candidate for elective office, nor does it participate in any political campaign on behalf of any client for elective office. AACN members are advised to participate in political campaign activity as individuals on their own time and not as representatives of AACN or its local chapters. 3301368 40503 159787 31568 0 0 3470090 3200922 47903 218623 166080 0 0 3301368 3115768 52596 178845 146287 0 0 3200922 2850527 145377 253697 133833 0 0 3115768 2804760 64893 70119 89245 0 0 2850527 0 0.76 0.24 0 0 0 16907855 16907855 0 22992219 2333712 20658507 0 7720489 148505 7571984 0 3368402 2042506 1325896 0 10159536 7258263 2901273 49365515 Payable due to affiliate 70318 70318 X 31965473 -2072707 0 0 0 -2072707 34038180 710877 -92617 618260 34656440 37411850 0 0 0 1970203 1970203 35441647 710877 1708907 2419784 37861431 Schedule D, Part V, Line 4 The AACN Scholarship Endowment was established in 2001 with a goal of the endowment to reach a maturity level of $2 million and become a self-sustaining funding source. The fund reached its goal during FY2011, and the Board approved a spending policy to begin using the endowment to fund scholarships the following year. The AACN scholarship program is designed to help members enrich their careers and acquire knowledge and skills beyond traditional academic nursing education. The scholarship program also continues to award some limited scholarships for specific academic courses. Scholarship applicants must assess gaps in their knowledge and skills, identify and evaluate learning opportunities, and develop a plan to show how an AACN scholarship will help them achieve their professional learning goals. Schedule D, Part X, Line 2 The Association follows the accounting standard regarding the recognition and measurement of uncertain tax positions. The Association evaluated its tax positions and determined that its positions are more likely than not to be sustained on examination. The Association's tax returns are subject to review and examination by the federal and state authorities. Schedule D, Part XI, Line 4b Includes Chapter revenues not part of audit ($1,860,366) plus cash discounts recorded as expense credit in audited statements ($21,027). These are offset by special fundraising costs ($3,807), rental income expenses (1,546,014), and cost of sales ($424,189) recorded as revenue offsets in the tax return. Schedule D, Part XII, Line 2d Expenses reported as a revenue offset on tax return included as expense in audit include cost of sales ($424,189) and building rental costs ($1,546,014). Schedule D, Part XII, Line 4b Chapter expenses included in tax return but not part of audited statements ($1,674,811), cash discounts as expense credit ($21,027) and intercompany adjustments ($16,876) offset by special fundraising costs as revenue offset ($3,807). Chapter Events 96841 56948 39893 0 0 0 3807 0 0 0 0 96841 56948 39893 0 0 0 3807 0 0 3807 36086 1 University of Missouri - Kansas City 510 Rockhill Road Kansas City MO 641102499 436003859 501c3 39522 0 Book Simultaneous Recumbent Cycling and Cognitive Training on Cognition in Intensive Care Unit Survivors: A Randomized Control Trial. University of Minnesota 2221 University Avenue SE Suite 100 Minneapolis MN 55414 416007513 501c3 49920 0 Book Learning How Expert Critical Care Nurses Think: An Action Approach Childrens Hospital Medical 3333 Burnet Avenue Cincinnati OH 45229 310833936 501c3 25000 0 Book Virtual Reality Simulation: The Future of Onboarding Kent State University PO Box 5190 Kent OH 44242 316402079 501c3 49866 0 Book Smartphone Delivery of Cognitive Behavioral Therapy for Post-intensive Care Syndrome - Family. A Pilot Study The Ohio State University 1960 Kenny Road Columbus OH 43210 316025986 501c3 9999 0 Book Sleep Disruption and Delirium in Critically Ill Children Foundation of the National Student Nursing Association 45 Main Street Suite 606 Brooklyn NY 11201 133123125 501c3 17000 0 Book Funding 10 nursing student scholarships administered through Foundation of the NSNA 6 0 Chapter Awarded Scholarships 107 160764 0 Book Continuing professional education scholarships 13 31566 0 Book Excellence Awards 24 51959 0 Book Schedule I, Part I, Line 2 The organization keeps files of all past, active and completed grants. Part of the grant agreement is to submit progress reports throughout the award period. These annual reports typically include a budget progress report showing how the funds have been spent. If there are funds remaining at the end of the project, those funds are expected to be returned to AACN. X X X 1 1 X X X X 1 0 0 0 0 0 0 0 0 Dana Woods Exec Director/CEO 517994 0 0 0 19012 0 38951 0 23429 0 599386 0 0 0 Michael C Willett Chief Financial Officer 284372 0 1500 0 8250 0 15575 0 16873 0 326570 0 0 0 Tracey Van Dell Senior Director 237395 0 1500 0 11416 0 18940 0 42922 0 312173 0 0 0 Miguel Villela IT Director 245232 0 1500 0 11617 0 17704 0 27873 0 303926 0 0 0 Charlie Beyer Senior Director 136803 0 0 0 135521 0 10273 0 18547 0 301144 0 0 0 Marye Barden Chief Clinical Officer 258054 0 1500 0 2702 0 19341 0 14580 0 296177 0 0 0 Kelli Lockhart Senior Director 249904 0 1500 0 2732 0 18698 0 13460 0 286294 0 0 0 Elizabeth Gothard Senior Director 252482 0 1500 0 0 0 16398 0 7738 0 278118 0 0 0 Michael Wulf Controller 207153 0 1500 0 0 0 15575 0 12849 0 237077 0 0 0 Herbert Williams-Dalgart Learning Excellence Director 176113 0 1500 0 6370 0 13934 0 36676 0 234593 0 0 0 Gregory Reinhart Human Resources Director 199319 0 1500 0 0 0 1823 0 21449 0 224091 0 0 0 Juan Sanchez Applications Technical Lead 176657 0 1500 0 5298 0 13749 0 23818 0 221022 0 0 0 Schedule J, Part I, Line 1a The CEO contract allows for her to bring her husband to our national conference, the National Teaching Institute (NTI), held annually in May. This is the only trip where she is reimbursed for companion travel. This amount is included in her taxable compensation (if her spouse attends the conference). The CEO contract also allows for up to $5,000 annually in travel upgrades. The President and President-Elect are allowed $9,000 over the course of two years for travel comforts and clothing and luggage allowances. Any clothing and luggage purchased are grossed-up 50% to defray the tax cost for these reportable expenses. Schedule J, Part I, Line 3 The process of reviewing and setting CEO compensation is the responsibility of the AACN CEO Compensation and Evaluation Committee. This committee is comprised of the President and President-elect, with the Immediate Past President serving as an ad-hoc member (note that all of these are volunteer, non-compensated positions). The current Treasurer and Secretary of the Board join and serve on the committee whenever decisions related to CEO compensation are required (these too are volunteer, non-compensated positions). The Committee performs an annual performance evaluation and a review of comparable compensation data. The Chief Financial Officer (CFO) provides consultation to the committee related to CEO compensation benchmarking surveys. An independent consulting firm was engaged to review and opine on the CEO compensation. The last CEO compensation review and adjustment occurred in January 2020. The CEO is accountable for compensation levels for all other positions. Each team member receives an annual review and compensation adjustment at the beginning of the calendar year. Salary adjustments are aligned with the annual budget and are allocated based on benchmark salary data and the performance evaluation of each team member. The last salary adjustment occurred in January, 2020. Schedule J, Part I, Line 4 A portion of Charlie Beyer's compensation listed on Part VII, Section A is considered severance compensation ($122,369). Form 990, Part VI, Section A, Line 1a The Board of Directors have delegated some responsibilities to the Audit Committee and the CEO Compensation and Evaluation Committee. The Audit Committee is charged with appointing, compensating and overseeing the external auditor's work and to review the external auditor's reports and consider whether they need to make recommendations to the full board to improve financial reporting practices and management practices. The committee is also charged with the review and approval of the Form 990 prior to filing with the Internal Revenue Service. The CEO Compensation and Evaluation Committee performs an annual review of the CEO performance and adjustments to CEO compensation based on performance and evaluation of benchmarking data. Form 990, Part VI, Section A, Line 6 American Association of Critical-Care Nurses (AACN) is a membership organization with over 128,000 members throughout the country. The AACN bylaws state that "any person who is interested in any aspect of critical-care nursing and who subscribes to the mission of AACN, agrees to abide by its charter and Bylaws, and meets such other criteria for membership as may be established by these Bylaws or by the Board of Directors, shall be eligible for membership." Form 990, Part VI, Section A, Line 7a Nominations to the AACN Board of Directors are accepted from the full membership. Nominated candidates are vetted by the AACN Nominating Committee (comprised of appointed and elected members) who determines the slate of candidates for the ballot. The ballot is presented to the full membership for an online election. We must have a minimum 3% of the eligible voters cast a ballot for the election to close. There is no approval by the Board as the AACN directors are elected by the membership. The number of open positions varies each year as the 3-year terms are staggered to ensure continuity on the Board. Form 990, Part VI, Section A, Line 7b The Bylaws of the Association may be amended by a majority of the Active, International, Emeritus and Lifetime members. In addition, the Association may merge with other national, state, or local organizations only upon a majority approval by the total eligible voting membership. Form 990, Part VI, Section B, Line 11b The completed form 990 and related schedules were disseminated to the Audit Committee for review in advance of a conference call for the purpose to review and approve the return. All Audit Committee members, along with the Chief Financial Officer, were on the conference call and all questions or concerns raised by the committee members were resolved to ensure unanimous approval of the return. The Audit Committee then reports any findings to the full Board of Directors and the completed return is disseminated to all members of the Board. Form 990, Part VI, Section B, Line 12c The Conflict of Interest Policy is reviewed annually at the Fall Board meeting as this is the orientation meeting for newly elected Directors. Each Director is required annually to complete a Conflicts of Interest Statement that lists any potential conflicts. In addition, all employees agree to Conflict of Interest and Work Ethics statements contained in the Employee Handbook. Form 990, Part VI, Section B, Line 15 The process of reviewing and setting CEO compensation is the responsibility of the AACN CEO Compensation and Evaluation Committee. This committee is comprised of the President and President-elect, with the Immediate Past President serving as an ad-hoc member (note that all of these are volunteer, non-compensated positions). The current Treasurer and Secretary of the Board join and serve on the committee whenever decisions related to CEO compensation are required (these too are volunteer, non-compensated positions). The Committee performs an annual performance evaluation and a review of comparable compensation data. The Chief Financial Officer (CFO) provides consultation to the committee related to CEO compensation benchmarking surveys. An independent consulting firm was engaged to review and opine on the CEO compensation. The last CEO compensation review and adjustment occurred in January 2020. The CEO is accountable for compensation levels for all other positions. Each team member receives an annual review and compensation adjustment at the beginning of the calendar year. Salary adjustments are aligned with the annual budget and are allocated based on benchmark salary data and the performance evaluation of each team member. The last salary adjustment occurred in January, 2020. Form 990, Part VI, Section C, Line 19 AACN does not make governing documents or conflict of interest policies available to the public. The financial statements of the organization are published to the membership within 120 days of the end of the fiscal year. The financial report is included in the Association newsletter, AACN Bold Voices, which is available to the public digitally on the AACN website. The audited financial statements are posted on the AACN website and are available to the public upon request. AACN Property Holdings LLC 27071 Aliso Creek Road Aliso Viejo CA 926563399 204045976 Property holding company - single entity LLC CA 1814653 46360784 N/A AACN Certification Corporation 27071 Aliso Creek Road Aliso Viejo CA 926563399 510172756 AACN Certification Corporation credentials nurses caring for the critically ill. CA 501(c)(6) American Association of Critical Care Nurses 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 AACN Certification Corporation e 20438509 AACN Certification Corporation guaranteed a mortgage loan on behalf of its affiliate related to the purchase of a commercial property for its headquarters site in 2019. AACN Certification Corporation n 1203281 Corporate overhead costs are allocated among the related entities using a step-basis methodology based on each entities usage of these shared services. Each department cost (includes customer care, finance, information technology, human resources, meetings, executive, fulfillment, facilities, business strategy and insights, and organizational effectiveness) is allocated based on estimated time spent by team members, space allocations, percentage of direct program costs, etc. Allocations are done on each department based on these estimates and charged to each separate entity on a monthly basis. AACN Certification Corporation o 2678270 Included in the allocation of overhead costs is the cost of salaries and benefits for these support departments. In these departments, salaries and benefits expenses make up 69.0% of the overall costs. Based on this percentage, the amount recorded here represents 69.0% of the $3,881,550 total general and administrative costs allocated to AACN Certification Corporation. AACN Certification Corporation p 0 Reimbursements from one entity to another flow through the intercompany account balances. As an example, all cash is deposited to the AACN account. Amounts from Certification create a receivable due them and a payable on AACN's records. Similarly, most expenses are paid by AACN, and when Certification related payments are made they create a receivable for AACN and a payable for Certification Corporation. Quarterly we review the intercompany account balances and transfer funds between organizations to ensure that the intercompany balances are reduced. AACN Certification Corporation q 3881550 Reimbursements from one entity to another flow through the intercompany account balances. As an example, all cash is deposited to the AACN account. Amounts from Certification create a receivable due them and a payable on AACN's records. Similarly, most expenses are paid by AACN, and when Certification related payments are made they create a receivable for AACN and a payable for Certification Corporation. Quarterly we review the intercompany account balances and transfer funds between organizations to ensure that the intercompany balances are reduced.