2019-11-12T15:57:19-08:00 2018-12-31 474152589 IL NFP AUDIT AND TAX LLP 564 W RANDOLPH STREET SUITE 200 CHICAGO IL 60661 990 2018-01-01 320093904 COALITION OF STATE RHEUMATOLOGY ORGANIZATIONS INC COAL 9107621182 1710 SOUTH 17TH STREET WILMINGTON NC 28401 Gregory F Schimizzi MD Treasurer 2019-11-12 true ALFREDO RODRIGUEZ CPA P00958317 3129985500 2018 2020-04-17 16:48:07Z Gregory F Schimizzi MD 1710 SOUTH 17TH STREET WILMINGTON NC 28401 2019402 false false X WWW.CSRO.INFO X 2003 IL The Organization is comprised of state and regional professional rheumatology societies whose mission is to advocate for excellence in the field of rheumatology, ensuring access to the highest quality care for the management of rheumatologic and musculoskeletal disease. 18 15 0 0 2127500 1930900 2306 15100 935 20533 732 8018 2131473 1974551 30000 25500 0 197209 376700 0 0 1336296 1491726 1563505 1893926 567968 80625 1340755 1501986 666266 1340755 835720 The Organization is comprised of state and regional professional rheumatology societies whose mission is to advocate for excellence in the field of rheumatology, ensuring access to the highest quality care for the management of rheumatologic and musculoskeletal disease. false false 849396 PROMOTE FORMATION OF NEW STATE RHEUMATIC SOCIETIES AND THEREFORE PROVIDING PHYSICIANS AN ADDITIONAL RESOURCE AT THE STATE LEVEL WITH WHICH TO CONSULT AND ENCOURAGE INTERACTION BETWEEN MEDICAL PRACTITIONERS IN THE SAME FIELD. 829505 25500 13500 CONDUCTING EDUCATIONAL SEMINARS AND CONFERENCES TO PROMOTE EDUCATION AND INFORMATION GATHERING RELATED TO THE IMPROVED CARE OF PATIENTS WITH RHEUMATIC DISEASES. 1678901 true true false true false false false false false false false false false true true true true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 31 0 true 0 false false false false false false false false false 0 false false false false false false false false false false false false X 18 15 false true false false false false false true false false false true false false false false false false false false X WJ WEISER ASSOCIATES INC 8475177225 1100 EAST WOODFIELD RD 350 SCHAUMBURG IL 60173 Madelaine A Feldman MD FACR President 1.00 0.00 X X 84400 0 0 Gary R Feldman MD Vice President 1.00 0.00 X X 5200 0 0 Gregory F Schimizzi MD Treasurer 1.00 0.00 X X 49200 0 0 Michael S Brooks MD FACP FACR Secretary 1.00 0.00 X X 12000 0 0 Michael Saitta MD MBA Director 1.00 0.00 X X 12800 0 0 Kostas Botsoglou MD Director 1.00 0.00 X 20000 0 0 Mark Box MD Director 1.00 0.00 X 7200 0 0 Aaron Broadwell MD Director 1.00 0.00 X 10000 0 0 Sarah Doaty MD Director 1.00 0.00 X 7200 0 0 Harry Gewanter MD FAAP MACR Director 1.00 0.00 X 12000 0 0 Robert W Levin MD Director 1.00 0.00 X 14800 0 0 Amar Majjhoo MD Director 1.00 0.00 X 6400 0 0 Michael C Schweitz MD Director 1.00 0.00 X 44000 0 0 Joshua Stolow MD Director 1.00 0.00 X 91500 0 0 Brian Le MD Director 1.00 0.00 X 0 0 0 Barbara Arango MBA Director 1.00 0.00 X 0 0 0 Kevin Daley Director 1.00 0.00 X 0 0 0 Brian Henderson Director 1.00 0.00 X 0 0 0 376700 0 false false false WJ WEISER & ASSOCIATES 1100 E WOODFIELD SCHAUMBURG IL 60173 MANAGEMENT 569864 HART HEALTH STRATEGIES 3823 FORDHAM ROAD NW WASHINGTON DC 20016 PROFESSIONAL FEES 180000 LEVICK STRATEGIC COMMUNICATION 1900 M STREET NW WASHINGTON DC 20036 PROFESSIONAL FEES 120528 3 1900900 30000 1930900 MEMBERSHIP DUES 812900 15100 15100 15100 20384 20384 0 0 0 45000 44851 149 149 149 0 0 0 MISCELLANEOUS REVENUE 900099 8018 8018 8018 1974551 23267 20384 25500 25500 0 0 0 376700 376700 0 0 0 0 0 170191 14000 156191 0 16005 16005 70821 70821 0 1870 1870 130407 122307 8100 7748 7748 4193 897 3296 0 0 0 259235 257598 1637 0 242939 242939 0 0 0 2115 2115 RESEARCH AND INFORMATION 550540 550540 MEMBERSHIP DUES 15250 15250 REGISTRATION FEES 11574 11574 Printing and Publications 5164 4684 480 3674 1341 2333 1893926 1678901 215025 0 589820 710428 750935 46989 0 1088 0 0 0 0 7935 0 0 0 0 0 735546 1340755 1501986 66265 600000 1 0 666266 X 1340755 835720 1340755 835720 1340755 1501986 80625 -21194 -564466 X false true X true false X 1137800 1254000 1026000 2127500 1930900 7476200 0 0 1137800 1254000 1026000 2127500 1930900 7476200 4620168 2856032 19 935 20384 21338 0 8018 8018 7505556 15100 0.38050 0.28440 X Prior Year Facts and Circumstances: TREAS. REG . SEC .1.170A-9(F)(3) PROVIDES THAT AN ORGANIZATION WILL BE TREATED AS PUBLICLY SUPPORTED UNDER THE FACTS AND CIRCUMSTANCES TEST EVEN IF IT FAILS TO MEET THE 33 1/3 PERCENT MECHANICAL TEST. UNDER THE FACTS AND CIRCUMSTANCES TEST, AN ORGANIZATION WILL BE TREATED AS PUBLICLY SUPPORTED IF IT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE COURSES, AND MEETS CERTAIN OTHER REQUIREMENTS. THE PERTINENT FACTORS SET FORTH IN THE REGULATIONS ARE DISCUSSED BELOW: I) TEN-PERCENT SUPPORT LIMITATION: THE ORGANIZATION NORMALLY RECEIVES SUBSTANTIAL SUPPORT FROM CONTRIBUTIONS MADE DIRECTLY BY THE GENERAL PUBLIC WELL IN EXCESS OF THE MINIMUM 10% THRESHOLD. II) ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION OPERATES TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE PUBLIC, COMMUNITY, AND MEMBERSHIP GROUPS INVOLVED. THE ORGANIZATION MAINTAINS A WEBSITE THAT ATTRACTS DONORS AND HAS MEMBERSHIP IN SIMILAR GROUPS. III) PERCENTAGE OF FINANCIAL SUPPORT: UNDER THE REGULATIONS, THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT FROM PUBLIC SOURCES, THE LESSER WILL BE THE BURDEN OF ESTABLISHING THE PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS. THE PERCENTAGE OF SUPPORT RECEIVED FROM THE GENERAL PUBLIC FOR THE YEAR ENDED DECEMBER 31, 2017 WAS 28.44%. THIS PERCENTAGE IS JUST UNDER THE 33 1/3 REQUIREMENT. IV) SOURCES OF SUPPORT: THE ORGANIZATION WAS INCORPORATED IN 2003 WITH THE PURPOSE OF ADVOCATING EXCELLENCE IN RHEUMATOLOGIC DISEASE CARE AND TO ENSURE ACCESS TO THE HIGHEST QUALITY CARE FOR THE MANAGEMENT OF RHEUMATOLOGIC AND MUSCULOSKELETAL DISEASE. RHEUMATOLOGIC DISEASE AFFECTS MILLIONS OF AMERICANS WHICH CAN BE EXPECTED TO APPEAL TO A BROAD CROSS SECTION OF PERSONS INTERESTED IN FUNDING THE ORGANIZATION. V) REPRESENTATIVE GOVERNING BODY: THE ORGANIZATION HAS A GOVERNING BODY REPRESENTATIVE OF THE BROAD INTERESTS OF THE PUBLIC. THE GOVERNING BODY ALSO CONSISTS OF MEDICAL DOCTORS THAT HAVE SPECIAL KNOWLEDGE OR EXPERTISE IN THE RHEUMATOLOGY AREA IN WHICH THE ORGANIZATION OPERATES. VI) PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES: THE ORGANIZATION CONDUCTS MULTIPLE CONFERENCES THROUGHOUT THE YEAR THAT ARE OPEN TO THE PUBLIC TO EDUCATE PHYSICIANS AND STUDENTS ON RHEUMATOLOGY AND TO HELP SET UP STATE SOCIETIES. THE ORGANIZATION ALSO PROVIDES UPDATED INFORMATION ON ADVANCES IN EDUCATION OR CHANGES IN THE LAW. Part I: Additional Information THE ORGANIZATION IS ELECTING TO BE TREATED AS AN IRC SECTION 501 (A)(1) ORGANIZATION VERSUS A IRC SECTION 501 (A)(2) ORGANIZATION FOR THE 2017 TAX YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 70821 70821 1608080 1678901 233945 58486 false 150247 166283 195353 233945 745828 1118742 78800 28800 28800 70821 207221 37562 41571 48838 58486 186457 279686 735546 Rounding 1 1 X 1954018 1954018 20533 20533 1974551 1894587 661 661 1893926 1893926 Part X : FIN48 Footnote THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE, THEREFORE, THE FINANCIAL STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME TAXES. THE ORGANIZATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAKING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE ORGANIZATION FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S INTEREST AND DIVIDENDS NETTED ON AUDIT $20384 REALIZED GAIN ON INVESTMENTS $149 Part XII, Line 2d: Other expenses and losses per audited F/S INTEREST AND DIVIDENDS NETTED ON AUDIT $-20384 REALIZED GAIN ON INVESTMENTS $-149 UNREALIZED LOSS ON INVESTMENTS $21194 true Rheumatology Research Foundat 2200 Lake Boulevard NE ATLANTA GA 30319 581654301 501(C)(3) 25000 0 SUPPORT RESEARCH AND TRAINING 1 0 Grantmaker's Description of How Grants are Used USE OF FUNDS ARE MONITORED BY REQUIRED REPORTING TO THE TREASURER AND BOARD MEMBERS Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company MANAGEMENT SERVICES ARE PERFORMED BY WJ WEISER & ASSOCIATES INC. WHICH INCLUDE MEMBERSHIP SERVICES, FINANCIAL MANAGEMENT, MEETING MANAGEMENT, EXECUTIVE COMMITTEE MEETINGS, MEMBER COMMUNICATIONS, OTHER SERVICES AND GENERAL SERVICES. Form 990, Part VI, Line 11b: Form 990 Review Process ORGANIZATION'S PROCESS TO REVIEW FORM 990 AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM (CPA) PREPARES THE ORGANIZATION'S FORM 990 AND SUBMITS THE FORM TO THE ORGANIZATION'S MANAGEMENT COMPANY FOR REVIEW. THE MANAGEMENT COMPANY SUBMITS THE FORM TO THE ORGANIZATION'S TREASURER FOR REVIEW. AFTER ALL DISCUSSION POINTS ARE RESOLVED, THE FORMS ARE FINALIZED AND PROVIDED TO THE TREASURER FOR FINAL REVIEW AND SIGNATURE. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available GOVERNING DOCUMENTS DISCLOSURE EXPLANATION DOCUMENTS ARE AVAILABLE UPON REQUEST.