2019-05-13T19:08:04-07:00 2018-06-30 410746749 CliftonLarsonAllen LLP 901 N Glebe Road Suite 200 Arlington VA 22203 990 2017-07-01 952706905 AMERICAN ASSOCIATION OF CRITICAL CARE NURSES AMER 9493622000 101 Columbia Suite 200 Aliso Viejo CA 926564109 Michael Willett CFO 9493622000 2019-05-10 1 David Trimner P00444822 5712279676 2019-05-10 104.129.194.128 2017 2019-02-21 02:37:17Z Dana Woods 101 Columbia Suite 200 Aliso Viejo CA 92656 72418994 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 13 200 2800 1066906 -3712 845294 729309 28141086 28187134 4653246 8218071 1155725 2099431 34795351 39233945 658633 709855 0 0 20403667 22459210 0 0 88468 11824183 13878176 32886483 37047241 1908868 2186704 121795209 122574195 14022054 14429952 107773155 108144243 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 6491582 0 7593148 The National Teaching Institute and Critical Care Exposition (NTI) is a 4-day conference attended by over 7,000 critical-care and advance practice nurses. More than 200 educational sessions are offered on the most current techniques and equipment available to improve patient care and patient outcomes (7,000 nurses). 6120753 206521 10460548 At year end, the association had over 118,000 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 (118,000 nurse members). 3988306 0 10154057 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, CD roms, and online webinars. Many of 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. (a total of 159,323 CE tests were taken associated with our e-learning courses) 2331230 322061 1921750 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 20,700 chapter members) 2279262 181273 373410 Nursing Research: 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 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. 4610492 503334 2295160 21211133 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 1 271 0 200 1 1 1 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 101 Columbia Suite 200 Aliso Viejo CA 926564109 Christine S Schulman President 10 0 X X 4748 0 0 Lisa Riggs President-Elect 10 0 X X 1647 0 0 Michelle Kidd Secretary 4 0 X X 0 0 0 Louise Saladino Treasurer 4 2 X X 0 0 0 Kimberly Curtin Board Member 4 2 X 0 0 0 Elizabeth Bridges Board Member 4 0 X 0 0 0 Justin DiLibero Board Member 4 0 X 0 0 0 Mary Beth Flynn Makic Board Member 4 0 X 0 0 0 Rosemary Timmerman Board Member 4 0 X 0 0 0 Nikki Dotson-Lorello Board Member 4 0 X 0 0 0 Deborah Jones Board Member 4 0 X 0 0 0 Beth Wathen Board Member 4 0 X 0 0 0 Wendy Froedge Board Member 4 0 X 0 0 0 Dana Woods Exec Director/CEO 40 15 X 409938 0 43450 Michael C Willett Chief Financial Officer 40 10 X 273057 0 31648 Marye Barden Chief Clinical Officer 40 0 X 237133 0 29841 Kelli Lockhart Senior Director 40 0 X 243059 0 28029 Elizabeth Gothard Senior Director 40 0 X 238511 0 21357 Tracey Van Dell Senior Director 40 0 X 225753 0 58480 Charlie Beyer Senior Director 40 0 X 197149 0 38616 Miguel Villela IT Director 40 0 X 239731 0 43969 Michael Wulf Controller 40 0 X 193098 0 25868 Juan Sanchez Applications Technical Lead 40 0 X 173012 0 48996 Carol Hartigan Strategist 40 0 X 170749 0 26216 Cathy Cavanaugh Human Resources Manager 40 0 X 157098 0 50440 2764683 0 446910 61 0 1 0 Dartmouth Journal Services PO Box 842371 Boston MA 022842371 Journal printing and fulfillment 854829 Merrill Lynch 7825 Fay Avenue Suite 300 La Jolla CA 92037 Investment advisors 842364 Freeman Decorating Co PO Box 650519 Dallas TX 752650519 Audio visual equipment rental and support 642923 Custom Tours Inc Kushner & Associates 3444 Cloudcroft Drive Malibu CA 90265 Convention transportation 628750 Irvine Technology Corporation 17900 Von Karman Avenue Suite 100 Irving CA 92614 Temporary Help Services 467467 28 0 0 102483 0 0 626826 0 729309 Membership Dues 813920 8582819 8582819 0 0 Education Conferences 611710 7593148 7290031 0 303117 Continuing education programs 611710 7838278 7838278 0 0 Chapter activities 611710 1921750 1921750 0 0 Educational publications 511120 1877729 808611 1069118 0 373410 373410 0 0 28187134 2159641 0 0 2159641 0 0 0 0 929918 794234 0 135684 55753 0 6109 0 49644 0 49644 0 0 49644 38686149 0 32627719 0 6058430 0 6058430 0 0 6058430 42497 102483 12235 30262 0 30262 0 0 0 0 0 0 1572627 538986 1033641 1038167 -4526 0 55966 0 2314 53652 55966 39233945 28647300 1066906 8790430 249657 249657 460198 460198 0 0 0 0 2173605 0 2173605 0 0 0 0 0 16249176 7212533 8965939 70704 899702 417556 478053 4093 1865929 781348 1076921 7660 1270798 504485 761368 4945 0 0 0 0 150506 0 150506 0 49452 1502 47950 0 0 0 0 0 0 0 872843 0 872843 0 1591948 601864 990084 0 1585436 1585436 0 0 1537975 320745 1217230 0 555748 0 555748 0 740478 740478 0 0 640989 0 640989 0 1115749 497295 618454 0 0 0 0 0 6334047 6334047 0 0 4087 0 4087 0 0 0 0 0 2335479 797269 1538210 0 107761 0 107761 0 Printing and publications 1587673 1506664 81009 0 Postage and shipping expenses 1080883 1033348 46469 1066 Allocation of costs to related entity -6432426 -1833292 -4599134 0 Tax Expense 19548 0 19548 0 37047241 21211133 15747640 88468 5977698 5096178 5339016 5739357 0 0 1253737 1397171 0 0 0 0 0 0 357786 298515 569286 756878 25287873 11084989 16320002 14202884 91977684 95083212 0 0 0 0 0 0 0 0 121795209 122574195 4729078 5284575 0 0 9292976 9141899 0 0 0 0 0 0 0 0 0 0 3478 14022054 14429952 X 104574277 104879885 707160 720044 2491718 2544314 107773155 108144243 121795209 122574195 2186704 -1815616 0 0 0 0 X 0 1 X 1 0 X 616607 680697 752110 845294 729309 3624017 24985001 26242339 28208550 28481468 29130678 137048036 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25601608 26923036 28960660 29326762 29859987 140672053 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 140672053 1988340 2209444 2305233 2239285 2344969 11087271 0 0 0 0 0 0 1988340 2209444 2305233 2239285 2344969 11087271 866527 420451 436363 92102 0 1815443 104460 114243 216480 139426 53652 628261 28560935 29667174 31918736 31797575 32258608 154203028 0.91225 0.90102 0.07190 0.07908 X Schedule A, Part III, Line 12 Miscellaneous revenue generated primarily through write-offs of unused gift certificates. 1 1 0 0 1 9750 0 1 3500 0 0 13250 0 Schedule C, Part II-B, Line 1 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)AACN provided comments to the Centers for Medicare and Medicaid Services (CMS) on the use of non-MD providers. (2) AACN signed on to a Nursing Community Coalition letter urging the House Appropriations Committee to maintain essential funding of each of the Nursing Workforce Development programs. (3) AACN signed on to an Interagency Council on Nursing Statistics letter "Concerns with Incident to Billing and Data Accuracy" voicing concern that the practice of incident to billing obscures the work of advanced practice nurses. (4) Signed on to the Coalition for Patient's Rights (CPR) "Response to the President's Commission on Combating Drug Addiction and the Opioid Crisis Interim Report". (5) AACN signed on to a Nursing Community Coalition letter to the House and Senate Appropriations Committees urging them to fund each of the Nursing Workforce Development programs authorized under Title VIII of the Public Health Service Act with at least FY17 levels. (6) AACN signed on to a Nursing Community Coalition letter to the Senate Appropriations Committee thanking them for proposing $234.47 million for the Title VIII Nursing Workforce Development Programs and $155.21 million for the National Institute of Nursing Research. (7) AACN signed on to a Nursing Community Coalition letter to Representative Suzanne Bonamici thanking her for submitting an amendment and a statement for the record in support of the Nursing Workforce Development Programs. (8) AACN signed on to a Nursing Community Coalition letter to the House Energy and Commerce Committee thanking them for hosting a hearing on September 14, 2017 titled "Supporting Tomorrow's Health Providers: Examining Programs Under the Public Health Service Act". Among the legislation discussed was the Title VIII Nursing Workforce Reauthorization Act of 2017. (9) AACN signed on to a Nursing Community Coalition letter to the Office of the Secretary of Veterans Affairs expressing concern with a recent story about the lack of access to anesthesia care at a Veterans Health Administration facility in Denver and to recommend the implementation of full practice authority for Certified Registered Nurse Anesthetists (CRNAs) as part of the solution. (10) AACN signed on to a Nursing Community Coalition letter to the Director, Regulations Management, of the US Department of Veterans Affairs, to provide comment on the proposed rule published by the US Department of Veterans Affairs commending the VA on the forward movement they are taking to consider optimal ways to increase access to quality health care for our nation's veterans. (11) AACN signed on to a Nursing Community Coalition letter to the United States House of Representatives thanking them for introducing the Addiction Treatment Access Improvement Act - the goal of which is to curb the opioid epidemic. (12) AACN signed on to a Nursing Community Coalition letter to Representative Rodney Davis thanking him for introducing the Employer Participation in Student Loan Assistance Act (H.R.795). (13) AACN signed on to a Nursing Community Coalition letter urging Congress to fund each of the Nursing Workforce Development programs authorized under Title VIII of the Public Health Service Act with at least the levels proposed by the Senate's Labor, Health and Human Services, and Education Appropriations Subcommittee bill totaling $234.472 million in FY18. Additionally, asking Congress to provide at least $155.210 million for the National Institute of Nursing Research, within the National Institutes of Health, as proposed by the Senate's LHHS Appropriations Subcommittee bill for FY18. (14) AACN signed on to a Nursing Community Coalition letter urging the Senate Health, Education, Labor and Pensions Committee to make the Title VIII Nursing Workforce Reauthorization Act of 2017 a priority for the committee in the second session of the 115th Congress. (15) AACN signed on to a Nursing Community Coalition letter urging the House Committee on Energy and Commerce and the Subcommittee on Health to make the Title VIII Nursing Workforce Reauthorization Act of 2017 a priority for the committee in the second session of the 115th Congress. (16) AACN signed on to a Nursing Community Coalition letter thanking the senators for introducing the Addiction Treatment Access Improvement Act of 2018 (S.2317) which asks to eliminate any time limitation for nurse practitioners, clinical nurse specialists, certified registered nurse anesthetists, certified nurse midwives and physician assistants to become qualified practitioners. (17) AACN signed on to a Nursing Community Coalition letter thanking Senator Stephanie Murphy for introducing the Gun Violence Research Act (H.R.1478). (18) AACN signed on to a Nursing Community Coalition letter thanking Congress for investing in our nation's health - Consolidations Appropriations Act, 2018 which increases Funding for Nursing Education and Research. (19) AACN signed on to a Nursing Community Coalition letter thanking Representative Lowey for introducing the United States Nurse Corps Equity Act (H.R.1168). (20) AACN signed on to a Nursing Community Coalition letter respectfully requesting that the Office of the National Coordinator for Health Information Technology (ONC) appoint a new Chief Nursing Officer (CNO). (21) AACN signed on to a Nursing Community Coalition letter to the Senate requesting support of $266 million for the Nursing Workforce Development programs (Title VIII of the Public Health Service Act [42 U.S.C.296 et seq.]) and $170 million for the National Institute of Nursing Research (NINR, National Institutes of Health) in Fiscal Year (FY) 2019. (22) AACN signed on to a Nursing Community Coalition letter offering comments in response to the draft legislation The Opioid Crisis Response Act of 2018. (23)AACN signed on to a Nursing Community Coalition letter thanking the House Energy and Commerce Committee for including the Addiction Treatment Access Improvement Act of 2017 (H.R.3692) in the opioid package that the Energy and Commerce Committee is considering. (24)AACN signed on to a Nursing Community Coalition letter thanking members of the United States Senate for introducing the Comprehensive Addiction and Recovery Act (CARA) 2.0 Act of 2018 (S.2456). (25)AACN signed on to testimony that the Nursing Community Coalition prepared for the U.S. House Appropriations Subcommittee on Labor, Health and Human Services, and Education, and Related Agencies; U.S. Department of Health and Human Services; Health Resources and Services Administration & National Institutes of Health commending Congress' investment to nursing education and research in the Fiscal Year (FY) 2018 Consolidated Appropriations Act [P.L.115-141]. (26)AACN signed on to a Nursing Community Coalition letter to the House Energy and Commerce Committee expressing continued commitment to work to pass the Title VIII Workforce Reauthorization Act of 2017 (H.R.959). (27) AACN signed on to a Nursing Community Coalition letter to members of Congress and dedicated staff expressing our continued commitment to the health of the nation as we honor National Nurses Week. (28) AACN signed on to a Nursing Community Coalition letter to the U.S. House of Representatives and Committee on Ways and Means thanking them for their work to ensure the inclusion of Section 303, Allowing for Flexibility with Respect to Medication-Assisted Treatment for Opioid Use Disorders, in the Support for Families and Communities Act (H.R.6). (29) AACN signed on to a Nursing Community Coalition letter to the Health, Education, Labor and Pensions Committee thanking them for holding their hearing titled The Healthcare Workforce: Addressing Shortages and Improving Care. (30) AACN signed on to Testimony that the Nursing Community Coalition prepared for the U.S. Senate Appropriations Subcommittee on Labor, Health and Human Services, and Education, and Related Agencies; U.S. Department of Health and Human Services; Health Resources and Services Administration and National Institutes of Health commending Congress' investment to nursing education and research in the Fiscal Year (FY) 2018 Consolidated Appropriations Act [P.L.115-141] and respectfully requesting $266 million for the Nursing Workforce Development Programs and $170 million for the National Institute of Nursing Research (NINR). (31) AACN supported two members who participated in the three-day 2018 Nurse in Washington Internship (NIWI) with scholarships for registration and funding for travel and lodging costs. 3115768 52596 178845 146287 0 0 3200922 2850527 145377 253697 133833 0 0 3115768 2804760 64893 70119 89245 0 0 2850527 2739596 77862 63833 76531 0 0 2804760 2433205 79722 313884 87215 0 0 2739596 0 0.79 0.21 0 0 0 4677233 4677233 0 4839753 1554982 3284771 0 2435856 2343594 92262 0 3704164 2999074 705090 0 9630867 4187339 5443528 14202884 0 Intercompany payable 3478 3478 X 34678135 -1815616 0 0 0 -1815616 36493751 872843 1867351 2740194 39233945 34352983 0 0 0 557330 557330 33795653 872843 2378745 3251588 37047241 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. In the current year, the endowment funded $146,287 of scholarships. 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 federal and state authorities. Schedule D, Part XI, Line 4b '(1) Chapter revenues included in the tax return but not part of the audited financial statements ($2,405,951) and (2) Cash discounts recorded as an expense credit in the audited financial statements ($18,730). These are reduced by items shown as offsets to revenue on the tax return - cost of goods sold ($538,986), special fundraising costs ($12,235) and building rental costs ($6,109). Schedule D, Part XII, Line 2d '(1) Cost of goods sold shown as an offset against revenue on the tax return ($538,986), (2) Special fundraising costs shown as an offset against revenue on the tax return ($12,235) and (3) Property Holdings building rental costs are shown as an offset against revenue on the tax return ($6,109). Schedule D, Part XII, Line 4b '(1) Chapter expenses included in the tax return but not part of the audited financial statements ($2,360,015) and (2) Cash discounts recorded as an expense credit in the audited financial statements ($18,730). Chapter Events 144980 102483 42497 0 0 0 12235 0 0 0 0 144980 102483 42497 0 0 0 12235 0 0 12235 30262 1 Ohio State University 1960 Kenny Road Columbus OH 43210 316025986 501c3 50000 0 Book Reiki Intervention for Seriously Ill Elders - Intensive Care Unit (RISE-ICU) East Carolina University 2200 S Charles Blvd Greenville NC 27858 566000403 501c3 49992 0 Book Methods of Identifying Neurological Delirium (MIND) The Childrens Hospital of Philadelphia 3401 Civic Center Drive Philadelphia PA 19104 231352166 501c3 42752 0 Book Validation of the Individualized Numeric Rating Scale for the Assessment of Pain in Children with Neurodevelopmental Foundation of the National Student Nursing Association 45 Main Street Suite 606 Brooklyn NY 11201 133123125 501c3 17000 0 Book Funding Nurse Student Scholarships CCSC ICU Burnout Summit 35083 Eagle Way Chicago IL 60678 237104387 501c3 10980 0 Book Support Burnout Summit Case Western Reserve 10900 Euclid Ave Cleveland OH 44106 341018992 501c3 9999 0 Book Does Nursing Certification Contribute to Implementing Mobility Interventions? The George Washington University 2033 K Street Suite 300 Washington DC 20052 530196584 501c3 7500 0 Book Support Center for Health Policy 7 0 Chapter Awarded Scholarships 215 322061 0 Continuing professional educational scholarships 60 122347 0 Excellence Awards 30 15790 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. In the current fiscal year, we did not have any unused grant funds returned by past recipients. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 Dana Woods Exec Director/CEO 409938 0 0 0 0 0 30857 0 14324 0 455119 0 0 0 Michael C Willett Chief Financial Officer 271557 0 1500 0 0 0 20468 0 12667 0 306192 0 0 0 Marye Barden Chief Clinical Officer 235633 0 1500 0 0 0 17698 0 13567 0 268398 0 0 0 Kelli Lockhart Senior Director 229541 0 1500 0 12018 0 17186 0 12255 0 272500 0 0 0 Tracey Van Dell Senior Director 212321 0 1500 0 11932 0 17064 0 42825 0 285642 0 0 0 Charlie Beyer Senior Director 195649 0 1500 0 0 0 9215 0 30811 0 237175 0 0 0 Elizabeth Gothard Senior Director 237011 0 1500 0 0 0 17795 0 4989 0 261295 0 0 0 Miguel Villela IT Director 225600 0 1500 0 12631 0 17424 0 27963 0 285118 0 0 0 Michael Wulf Controller 191598 0 1500 0 0 0 14425 0 12665 0 220188 0 0 0 Carol Hartigan Strategist 169249 0 1500 0 0 0 12873 0 14436 0 198058 0 0 0 Juan Sanchez Applications Technical Lead 157553 0 1500 0 13959 0 12580 0 37485 0 223077 0 0 0 Cathy Cavanaugh Human Resources Manager 142403 0 1500 0 13959 0 12580 0 37485 0 207927 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. The volunteer President and President-elect receive a clothing allowance to defray the personal cost for speaking engagements on behalf of the Association. The allowance is for purchases up to $5,000 and is grossed up 50% to ensure the volunteer is not impacted financially by the clothing compensation. The CEO contract allows for up to $5,000 annually in travel upgrades 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 2018. 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, 2018. Form 990, Part VI, Section A, Line 6 American Association of Critical-Care Nurses (AACN) is a membership organization with over 118,000 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. If a conflict arises, those members are recused from deliberations and decisions associated with such conflict. 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 2018. 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, 2018. 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 101 Columbia Suite 200 Aliso Viejo CA 92656 204045976 Property holding company - single entity LLC CA 55753 7962004 N/A AACN Certification Corporation 101 Columbia Suite 200 Aliso Viejo CA 92656 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 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 AACN Certification Corporation n 1059112 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 2156165 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 67.06% of the overall costs. Based on this percentage, the amount recorded here represents 67.06% of the $3,215,277 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 paid. AACN Certification Corporation q 3215277 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 paid.