AMERICAN BOARD OF ORTHOPAEDIC SURGERY INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD OF ORTHOPAEDIC SURGERY INC (EIN 36-6000057)
- Tax period
- 2015-09-01 to 2016-08-31
- Filed
- 2017-04-18
- IRS object ID
- 201741089349300904
- Schema version
- 2015v3.0
- 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 | 2017-04-18T13:09:47-05:00 | ReturnTs |
| Tax Period End | 2016-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 N GLEBE ROAD SUITE 200 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 366000057 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BOARD OF ORTHOPAEDIC SURGERY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 9199297103 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 SILVER CEDAR COURT NO 1100 | AddressLine1Txt |
| City | CHAPEL HILL | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27514 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AARON WHITE | PersonNm |
| Person Title | CHIEF OPERATING OFFICER | PersonTitleTxt |
| Phone | 9199297103 | PhoneNum |
| Signature | 2017-04-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID TRIMNER CPA | PreparerPersonNm |
| PTIN | P00444822 | PTIN |
| Phone | 5712279500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | AARON WHITE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 SILVER CEDAR COURT NO 1100 | AddressLine1Txt |
| City | CHAPEL HILL | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27514 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,837,469 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.ABOS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1934 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | ENSURE SAFE, ETHICAL & EFFECTIVE PRACTICE OF ORTHOPAEDIC SURGERY THRU STANDARDS OF EDU. & EXAM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 13 | TotalEmployeeCnt |
| Total Volunteers | 300 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,024,920 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,199,538 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,073,231 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,097,891 | CYInvestmentIncomeAmt |
| PY Other Revenue | $159,044 | PYOtherRevenueAmt |
| CY Other Revenue | $39,795 | CYOtherRevenueAmt |
| PY Total Revenue | $8,257,195 | PYTotalRevenueAmt |
| CY Total Revenue | $8,337,224 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $40,640 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,049,882 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,521,105 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,107,024 | PYOtherExpensesAmt |
| CY Other Expenses | $5,118,554 | CYOtherExpensesAmt |
| PY Total Expenses | $7,197,546 | PYTotalExpensesAmt |
| CY Total Expenses | $7,639,659 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,059,649 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $697,565 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $33,345,164 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,153,922 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,938,973 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,092,126 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,406,191 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $34,061,796 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO SERVE THE BEST INTERESTS OF THE PUBLIC AND OF THE MEDICAL PROFESSION BY ESTABLISHING EDUCATIONAL STANDARDS FOR ORTHOPAEDIC RESIDENTS AND BY EVALUATING THE INITIAL AND CONTINUING QUALIFICATIONS AND COMPETENCE OF ORTHOPAEDIC SURGEONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | INITIAL CERTIFICATION OF ORTHOPAEDIC SURGEONS:EDUCATIONAL REQUIREMENTS, PEER REVIEW, A WRITTEN EXAM, AND AN ORAL EXAM ARE REQUIRED TO BECOME BOARD CERTIFIED. THERE WERE 700 NEW ORTHOPAEDIC SURGEONS CERTIFIED IN THE FISCAL YEAR ENDED IN 2016. CANDIDATES WHO PASS THE CERTIFICATION REQUIREMENTS BECOME A "DIPLOMATE" OF THE ORGANIZATION FOR 10 YEARS. THE ORGANIZATION HAS A TOTAL 28,416 DIPLOMATES DURING THE MOST RECENTLY COMPLETED FISCAL YEAR. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RECERTIFICATION OF SUB-SPECIALTY SPORTS AND HAND EVERY TEN YEARS:EVERY 10 YEARS DIPLOMATES MUST MEET ADDITIONAL EDUCATIONAL REQUIREMENTS, PEER REVIEW, AND AN EXAM TO RECERTIFY. THERE WERE 1,579 DIPLOMATES TO RECERTIFY IN THE FISCAL YEAR ENDING IN 2016. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SUBSPECIALTY CERTIFICATION:CERTIFICATION OF SPORTS AND HAND SUB-SPECIALTY CERTIFICATES AFTER INITIAL CERTIFICATION IS COMPLETE. SPORTS SUBSPECIALTY CERTIFICATES 88. HAND SUBSPECIALITY CERTIFICATES 79. | 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 | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 73 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 13 | 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 | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHY CLARK CONTROLLER | PersonNm |
| Phone | 9199297103 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 SILVER CEDAR COURT SUITE 1000 | AddressLine1Txt |
| City | CHAPEL HILL | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27514 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 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 |
|---|---|---|---|---|---|---|---|
| SANFORD EMERY MD MBA | |||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $2,414 | $0 | $0 | |
| J LAWRENCE MARSH MD | |||||||
| PRESIDENT-ELECT | 2.00 | Yes (X) | Yes (X) | $1,532 | $0 | $0 | |
| ANNUNZIATO AMENDOLA MD | |||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $2,609 | $0 | $0 | |
| THOMAS P VAIL MD | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $1,208 | $0 | $0 | |
| JAMES E CARPENTER MD | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $3,050 | $0 | $0 | |
| DAVID F MARTIN MD | |||||||
| SENIOR DIRECTOR | 2.00 | Yes (X) | $2,243 | $0 | $0 | ||
| STEPHEN A ALBANESE MD | |||||||
| SENIOR DIRECTOR | 2.00 | Yes (X) | $2,929 | $0 | $0 | ||
| TERRY THOMPSON MD | |||||||
| SENIOR DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JUDITH BAUMHAUER MD | |||||||
| SENIOR DIRECTOR | 2.00 | Yes (X) | $1,306 | $0 | $0 | ||
| MICHELLE JAMES MD | |||||||
| SENIOR DIRECTOR | 2.00 | Yes (X) | $659 | $0 | $0 | ||
| REGIS J O'KEEFE MD | |||||||
| SENIOR DIRECTOR | 2.00 | Yes (X) | $2,590 | $0 | $0 | ||
| JAMES R ROBERSON MD | |||||||
| DIRECTOR | 2.00 | Yes (X) | $1,263 | $0 | $0 | ||
| RICK W WRIGHT | |||||||
| DIRECTOR | 2.00 | Yes (X) | $1,553 | $0 | $0 | ||
| DOUGLAS LUNDY MD | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER MURRAY MD | |||||||
| DIRECTOR | 2.00 | Yes (X) | $2,942 | $0 | $0 | ||
| TERRANCE PEABODY MD | |||||||
| DIRECTOR | 2.00 | Yes (X) | $1,605 | $0 | $0 | ||
| CHARLES L SALTZMAN MD | |||||||
| DIRECTOR | 2.00 | Yes (X) | $1,360 | $0 | $0 | ||
| MICHAEL S BEDNAR MD | |||||||
| DIRECTOR-ELECT | 2.00 | Yes (X) | $1,013 | $0 | $0 | ||
| JOHN M FLYNN MD | |||||||
| DIRECTOR-ELECT | 2.00 | Yes (X) | $1,547 | $0 | $0 | ||
| JACK B EVANS | |||||||
| PUBLIC MEMBER DIRECTOR | 2.00 | Yes (X) | $1,182 | $0 | $0 | ||
| SHEPARD HURWITZ MD ED | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $499,577 | $0 | $105,980 | ||
| AARON WHITE COO | |||||||
| CHIEF OPERATING OFFICER | 40.00 | Yes (X) | $205,586 | $0 | $68,641 | ||
| PARTICIA SCALF ADMINISTRATOR | |||||||
| EXAMS ADMIN | 35.00 | $133,707 | $0 | $54,311 | Yes (X) | ||
| KATHY CLARK | |||||||
| CONTROLLER | 35.00 | $105,451 | $0 | $59,510 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $977,326 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $288,442 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WEB DATA SOLUTIONS | |||||
| 930 YORK ROAD SUITE 102 | HINSDALE | IL | 60521 | IT SUPPORT AND DESIGN | $950,206 |
| NBME | |||||
| 3750 MARKET STREET | PHILADELPHIA | PA | 19104 | TEST DEVELOPMENT | $923,331 |
| VEDDER PRICE | |||||
| 222 NORTH LASALLE STREET | CHICAGO | IL | 60601 | LEGAL COUNSEL | $224,181 |
| ABMS | |||||
| 222 N LASALLE STREET SUITE 1500 | CHICAGO | IL | 60601 | MEMBER BOARD | $196,209 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EXAMS AND APPLICATION | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $7,199,538 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,199,538 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,199,538 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $536,632 | TotalRevenueColumnAmt |
| Exclusion | $536,632 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $155,645 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $115,850 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $39,795 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,795 | TotalRevenueColumnAmt |
| Exclusion | $39,795 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $945,654 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $384,395 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $561,259 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $561,259 | TotalRevenueColumnAmt |
| Exclusion | $561,259 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,337,224 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,199,538 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,137,686 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $855,328 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,124,543 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,686 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,393 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,155 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,181 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,553 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,586 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $583,363 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,020 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,457 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,837 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,742 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $806,912 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341,419 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,882 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| NBME CONTRACT | $923,331 |
| SCRIBE SUPPORT | $426,902 |
| SITE EXPENSE | $358,945 |
| EXAMINERS | $342,858 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341,566 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,639,659 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,706,654 | BOYAmt |
| EOY | $2,586,180 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,011,009 | BOYAmt |
| EOY | $683,783 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,599 | BOYAmt |
| EOY | $80,176 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $396,337 | BOYAmt |
| EOY | $445,865 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,154,965 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,322,774 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,924,616 | BOYAmt |
| EOY | $1,832,191 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,113,582 | BOYAmt |
| EOY | $31,370,739 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,367 | BOYAmt |
| EOY | $154,988 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,345,164 | BOYAmt |
| EOY | $37,153,922 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $972,444 | BOYAmt |
| EOY | $2,094,445 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,743 | BOYAmt |
| EOY | $20,325 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $718,650 | BOYAmt |
| EOY | $809,599 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,136 | BOYAmt |
| EOY | $167,757 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,938,973 | BOYAmt |
| EOY | $3,092,126 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,406,191 | BOYAmt |
| EOY | $34,061,796 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,406,191 | BOYAmt |
| EOY | $34,061,796 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,345,164 | BOYAmt |
| EOY | $37,153,922 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $697,565 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,958,039 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $235,412 | OtherCostOrOtherBasisAmt |
| Book Value | $235,412 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,470,660 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,608,698 | DepreciationAmt |
| Book Value | $861,962 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $895,019 | OtherCostOrOtherBasisAmt |
| Depreciation | $736,197 | DepreciationAmt |
| Book Value | $158,822 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,553,874 | OtherCostOrOtherBasisAmt |
| Depreciation | $977,879 | DepreciationAmt |
| Book Value | $575,995 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,832,191 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEPOSITS | $12,769 |
| DEFERRED COMPENSATION | $154,988 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $167,757 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,858,527 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,958,039 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $4,556,000 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $6,514,039 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,344,488 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $108,586 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$115,850 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$7,264 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,337,224 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,202,922 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $4,556,000 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $115,850 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,671,850 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,531,072 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $108,586 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $108,586 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,639,658 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION ADOPTED A POLICY THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE RECOGNIZED. THE IMPLEMENTATION OF THIS POLICY HAD NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES -115,850. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 115,850. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| 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 (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SHEPARD HURWITZ MD ED | ||||||||||||||
| EXECUTIVE DIRECTOR | $484,573 | $0 | $12,500 | $0 | $2,504 | $0 | $61,250 | $0 | $44,730 | $0 | $605,557 | $0 | $0 | $0 |
| AARON WHITE COO | ||||||||||||||
| CHIEF OPERATING OFFICER | $192,400 | $0 | $11,261 | $0 | $1,925 | $0 | $50,600 | $0 | $18,041 | $0 | $274,227 | $0 | $0 | $0 |
| PARTICIA SCALF ADMINISTRATOR | ||||||||||||||
| EXAMS ADMIN | $120,000 | $0 | $12,677 | $0 | $1,030 | $0 | $30,250 | $0 | $24,061 | $0 | $188,018 | $0 | $0 | $0 |
| KATHY CLARK | ||||||||||||||
| CONTROLLER | $102,458 | $0 | $2,993 | $0 | $0 | $0 | $25,740 | $0 | $33,770 | $0 | $164,961 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | MEMBERS OF THE GOVERNING BODY HAVE THE ABILITY TO INCLUDE A SPOUSE TO TRAVEL WITH THEM FOR VARIOUS ORGANIZATION BUSINESS. THESE AMOUNTS ARE DEEMED GROSS-UP PAYMENTS AND INCLUDED IN THE TAXABLE INCOME OF THE APPROPRIATE INDIVIDUALS. IN ADDITION, THE ORGANIZATION MAY HAVE INSTANCES WHEN FIRST-CLASS TRAVEL IS NECESSARY FOR CONDUCTING ORGANIZATION BUSINESS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE CONSISTS OF THE FOLLOWING BOARD MEMBERS: THE PRESIDENT AS CHAIR, THE IMMEDIATE PAST-PRESIDENT, PRESIDENT-ELECT, SECRETARY, AND TREASURER. THE EXECUTIVE DIRECTOR SERVES AS AN EX-OFFICIO MEMBER WITHOUT VOTE. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO CARRY OUT THE BUSINESS AND FUNCTIONS OF THE ORGANIZATION BETWEEN MEETINGS OF THE BOARD AND REPORTS ANY SUCH ACTIONS TO THE BOARD FOR RATIFICATION. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION CONTRACTS WITH A PUBLIC ACCOUNTING FIRM TO PREPARE THE FORM 990 BASED ON INFORMATION OBTAINED FROM MANAGEMENT AND DURING THE FINANCIAL AUDIT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND THE AUDIT COMMITTEE. THE FORM 990 IS THEN PROVIDED TO THE GOVERNING BODY PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL AMERICAN BOARD OF ORTHOPAEDIC SURGERY (ABOS) DIRECTORS, EXECUTIVE DIRECTOR AND CHIEF OPERATING OFFICER ARE COVERED BY CONFLICT OF INTEREST POLICY. THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE REVIEW THE FORMS. EACH DIRECTOR AND THE TWO EXECUTIVES MUST FILL OUT A FORM ANNUALLY, AND ARE OBLIGED TO REPORT SIGNIFICANT CHANGES TO THE ABOS STAFF IN WRITING. THE FORMS ARE STORED ON A PASSWORD PROTECTED LOCATION ON THE ABOS WEBSITE THAT IS AVAILABLE FOR ALL THE DIRECTORS. THE PERSON WHO IS CONFLICTED IS EXCUSED FROM DISCUSSION AND DECISIONS CONCERNING THE CONFLICTED PARTY. ANY CONFLICT WILL BE DOCUMENTED IN THE MEETING MINUTES OF THE FULL BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | WITH THE HIRING OF THE EXECUTIVE DIRECTOR, AN OUTSIDE EMPLOYMENT AGENCY WAS UTILIZED FOR THE PROCESS. THE EXECUTIVE COMMITTEE OF THE ORGANIZATION DETERMINES ANY COMPENSATION AND BONUS ADJUSTMENTS EACH YEAR BASED ON PERFORMANCE AND OTHER BENCHMARKING. THE PROCESS WAS LAST UNDERTAKEN IN 2016. FOR ALL OTHER EMPLOYEES, THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION LEVEL BASED ON COMPARABILITY DATA AND CURRENT PERFORMANCE. THIS PROCESS WAS ALSO LAST UNDERTAKEN IN 2016. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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