2016-11-14T17:32:01-06:00 2015-12-31 420714325 RSM US LLP 1185 AVENUE OF THE AMERICAS NEW YORK NY 100362602 990 2015-01-01 272280465 CLINICAL AND PATIENT EDUCATORS ASSOCIATION CLIN 3039534580 303 S BROADWAY SUITE 200-525 DENVER CO 80209 THOMAS RAMETTA TREASURER 3039534580 2016-11-14 1 JAMES SWEENEY P01263012 2123721000 2015 2017-02-10 21:41:12Z THEODORE POLIN EXEC DIR 303 S BROADWAY SUITE 200-525 DENVER CO 80209 810541 0 X WWW.CPEA-ASSN.ORG X 2010 CO SEE SCHEDULE O. 6 5 0 4 0 0 384912 810541 0 0 0 0 0 0 384912 810541 0 0 0 0 32000 39355 0 0 0 132092 819113 164092 858468 220820 -47927 261427 1602539 10260 1399299 251167 203240 X SEE SCHEDULE O. 0 0 293428 SEE SCHEDULE O.CLINICAL ISSUES IN TYPE 2 DIABETES DISCUSSIONS AND DEBATES AROUND GLP-1 RECEPTOR AGONISTS WAS A SATELLITE SYMPOSIUM CERTIFIED BY THE ORGANIZATION AT THE 75TH SCIENTIFIC SESSIONS OF THE AMERICAN DIABETES ASSOCIATION (ADA). FOLLOWING THE SATELLITE SYMPOSIUM AT THE ADA, THE ORGANIZATION PRODUCED AN ONLINE COMPONENT RELATED TO THE LIVE CONTENT. THE GOALS OF THIS PROGRAM WERE TO HELP LEARNERS: (1) DESCRIBE THE RELATIVE BENEFITS AND RISKS OF GLP-1 RECEPTOR AGONISTS VERSUS OTHER ORAL AND INJECTABLE ANTI-DIABETES MEDICATIONS, (2) SELECT AMONG AVAILABLE SHORT- AND LONG-ACTING GLP-1 RECEPTOR AGONISTS WHEN INTENSIFYING T2DM THERAPY FOR VARIOUS PATIENT TYPES, (3) TAILOR COMBINATION REGIMENS THAT INCLUDE GLP-1 RECEPTOR AGONISTS AND OTHER ANTI-HYPERGLYCEMIC AGENTS BASED ON DISEASE SEVERITY, COMORBIDITIES, AND RISKS OF HYPOGLYCEMIA, AND (4) ENGAGE IN OPEN DIALOGUES WITH PATIENTS ABOUT THE CLINICAL PROFILES OF GLP-1 RECEPTOR AGONISTS AND TREATMENT ADHERENCE. THE ORGANIZATION PROVIDED 1.0 HOURS OF CME CREDIT FOR LEARNERS WHO PARTICIPATED IN THE LIVE SATELLITE SYMPOSIUM AND 1.0 HOURS OF CME CREDIT FOR LEARNERS WHO PARTICIPATED IN THE ONLINE ACTIVITY. 164154 SEE SCHEDULE O. TARGET-SPECIFIC ORAL ANTICOAGULATION IN CLINICAL PRACTICE: BREAKING NEWS, CONTEMPORARY VIEWS WAS A SATELLITE SYMPOSIUM CERTIFIED BY THE ORGANIZATION AT THE INTERNAL MEDICINE 2015 ANNUAL MEETING OF THE AMERICAN COLLEGE OF PHYSICIANS. THE GOALS OF THIS PROGRAM WERE TO HELP LEARNERS: (1) DEFINE THE VARIOUS INDICATIONS FOR THE USE OF CURRENT AND EMERGING TARGET-SPECIFIC ORAL ANTICOAGULANTS, (2) DISCUSS GUIDELINE-RECOMMENDED APPROACHES TO APPROPRIATE SELECTION OF VENOUS THROMBOEMBOLISM TREATMENT, AND (3) APPLY OBJECTIVE, EVIDENCE-BASED RISK ASSESSMENT TOOLS TO DETERMINE APPROPRIATE CANDIDATES FOR STROKE PREVENTION IN PATIENTS WITH NON-VALVULAR ATRIAL FIBRILLATION. THE ORGANIZATION PROVIDED 1.5 HOURS OF CME CREDIT FOR LEARNERS WHO PARTICIPATED IN THIS ACTIVITY. 147875 SEE SCHEDULE O.HOSPITALISTS ON THE FRONTLINE: PREVENTING AND MANAGING THROMBOEMBOLIC EVENTS WAS A SATELLITE SYMPOSIUM CERTIFIED BY THE ORGANIZATION AT THE HOSPITAL MEDICINE 2015 ANNUAL MEETING OF THE SOCIETY OF HOSPITAL MEDICINE. THE GOALS OF THIS PROGRAM WERE TO HELP LEARNERS: (1) IDENTIFY THE PATHOPHYSIOLOGY AND RISK FACTORS FOR NON-VALVULAR ATRIAL FIBRILLATION (NVAF), AND STROKE RISK IN THE NVAF POPULATION, (2) DESCRIBE VENOUS THROMBOEMBOLISM PATHOPHYSIOLOGY, RISK ASSESSMENT, AND THE IMPORTANCE OF PROPHYLAXIS AND TREATMENT, AND (3) EVALUATE THE PHARMACOLOGIC DIFFERENCES AMONG AVAILABLE ORAL ANTICOAGULANTS USING EFFICACY AND SAFETY DATA. THE ORGANIZATION PROVIDED 2.0 HOURS OF CME CREDIT FOR LEARNERS WHO PARTICIPATED IN THIS ACTIVITY. 189089 THE PROVISION OF EDUCATION PROGRAMS THAT ARE DESIGNED TO IMPROVE PRACTITIONER DIAGNOSIS AND TREATMENT COMPETENCE, AS WELL AS HELP PATIENTS ENJOY HEALTHIER AND HAPPIER LIVES AFTER BEING DIAGNOSED WITH A DISEASE OR OTHER HEALTH-RELATED ISSUE. 189089 794546 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 9 0 1 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CO X NICOLE ANZUONI ASSISTANT SECRETARY 3039534580 303 SOUTH BROADWAY SUITE 200-525 DENVER CO 80209 RICHARD FRIEDMAN CHAIRMAN OF THE BOARD 2.00 6.00 X X 13368 27164 0 THEODORE POLIN EXECUTIVE DIRECTOR & BOARD MEMBER 5.00 35.00 X X 3000 282842 1930 STEPHEN BURGHARDT BOARD MEMBER 2.00 6.00 X 0 0 0 DR CHRISTOPHER HAWK BOARD MEMBER 2.00 6.00 X 12118 24355 0 SHEILA MCDEVITT BOARD MEMBER 2.00 6.00 X 0 0 0 MATTHEW WOOTTEN BOARD MEMBER 2.00 6.00 X 12118 24355 0 THOMAS RAMETTA TREASURER 2.00 40.00 X 0 255175 17128 NICHOLAS JANIGA SECRETARY 2.00 40.00 X 0 266259 18057 NEWMAN HOFFMAN ASSISTANT SECRETARY 2.00 40.00 X 0 114985 9056 STEVEN KEMLER FORMER DIRECTOR/VP 0.00 40.00 X 0 280708 5489 LOWELL LIFSCHULTZ FORMER CHAIRMAN/PRESIDENT 0.00 40.00 X 0 220192 100 40604 1496035 51760 0 1 1 0 ADVANCED STUDIES IN MEDICINE 166 W MAIN STREET SOMERVILLE NJ 08876 EDUCATIONAL PARTNER 391500 PARADIGM MEDICAL COMMUNICATIONS 523 ROUTE 303 ORANGEBURG NY 10962 EDUCATIONAL PARTNER 274398 2 810541 810541 810541 0 0 0 39355 39355 11306 11306 1655 1655 2254 1689 565 8484 8484 1991 1991 566 566 EDUCATIONAL PROGRAMS 787557 787557 ACCREDITATION EXPENSE 5300 5300 858468 794546 63922 0 X 259846 512305 37631 1051588 1699 684 1581 1015 261427 1602539 10260 37631 1361668 10260 1399299 X 251167 203240 251167 203240 261427 1602539 -47927 0 X 0 1 X 1 0 X 50000 205889 372743 384912 810541 1824085 50000 205889 372743 384912 810541 1824085 1376301 447784 1824085 22008 0.24550 X CLINICAL AND PATIENT EDUCATORS ASSOCIATION QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER IRC 170(B)(1)(A)(VI) BECAUSE IT SATISFIES THE FACTS AND CIRCUMSTANCES TEST SET FORTH IN TREAS. REG. 1.170A-9(F)(3). FIRST, THE ORGANIZATION SATISFIES THE THRESHOLD CRITERIA IN THE REGULATIONS; IT RECEIVES AT LEAST 10% OF ITS SUPPORT FROM THE GENERAL PUBLIC, AND IT CARRIES ON A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC. IN ADDITION, THEORGANIZATION MEETS THE FOLLOWING FACTORS ENUMERATED IN THE REGULATION AS BEING INDICATIVE OF PUBLIC SUPPORT:PERCENTAGE OF FINANCIAL SUPPORT (TREAS. REG. 1.170A-9(F)(3)(III)(A)). DURING THE FIVE-YEAR PERIOD ENDING ON DECEMBER 31, 2015, THE PORTION OF THE ORGANIZATION'S SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS 24.55% (SEE SCHEDULE A, PART II) FAR IN EXCESS OF THE 10% THRESHOLD.SOURCES OF SUPPORT (TREAS. REG. 1.170A-9(F)(3)(III)(B)). THE ORGANIZATION RECEIVES ITS PUBLIC SUPPORT FROM INDIVIDUALS AND ORGANIZATIONS WITHIN THE HEALTHCARE AND PHARMACEUTICAL INDUSTRIES, AND DOES NOT DEPEND ON A SINGLE DONOR FOR CONTRIBUTIONS OR GRANTS. REPRESENTATIVE GOVERNING BODY (TREAS. REG. 1.170A-9(F)(3)(III)(C)). THE ORGANIZATION IS GUIDED BY A BOARD COMPRISED OF A MAJORITY OF INDEPENDENT DIRECTORS. THE DIRECTORS HAVE EXPERTISE IN MEDICINE, EDUCATION, NOT-FOR-PROFIT MANAGEMENT, LAW AND FINANCE. THESE INDIVIDUALS ENSURE THAT THE ORGANIZATION OPERATES FOR THE INTERESTS OF THE HEALTHCARE PRACTITIONERS AND PATIENT COMMUNITIES IT SERVES AS OPPOSED TO THE PERSONAL OR PRIVATE INTERESTS OF ANY PARTICULAR DONOR OR GRANTOR.AVAILABILITY OF PUBLIC SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES (TREAS. REG. 1.170A-9(F)(3)(III)(D)). OVER THE PAST FIVE TAX YEARS, THE ORGANIZATION HAS BEEN DEVELOPING QUALITY, INNOVATIVE EDUCATION FOR HEALTHCARE PRACTITIONERS AND THE PATIENT COMMUNITIES THEY SERVE. THE ACTIVITIES PROVIDED BY THE ORGANIZATION ARE OPEN TO ALL OF THOSE IN THE GENERAL PUBLIC THAT HAVE AN INTEREST IN THE TOPICS ADDRESSED BY SUCH ACTIVITIES. SPECIFICALLY, THE ORGANIZATION PROVIDES EDUCATION PROGRAMS THAT ARE DESIGNED TO IMPROVE PRACTITIONER DIAGNOSIS AND TREATMENT COMPENTENCE, AS WELL AS HELP PATIENTS ENJOY HEALTHIER AND HAPPIER LIVES AFTER BEING DIAGNOSED WITH A DISEASE OR OTHER HEALTH-RELATED ISSUE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1699 684 1015 1015 X PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") WHEREBY ONLY UNRELATED BUSINESS INCOME AS DEFINED BY SECTION 512(A)(1) OF THE IRC IS SUBJECT TO FEDERAL INCOME TAX. ANY TAX ON THE UNRELATED BUSINESS ACTIVITIES IS NOT SIGNIFICANT TO THE CONSOLIDATED FINANCIAL STATEMENTS. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES IS RECORDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. FASB REQUIRES MANAGEMENT TO ANNUALLY EVALUATE THE ORGANIZATION'S TAX POSITIONS, INCLUDING ACCOUNTING AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDING DECEMBER 31, 2015, MANAGEMENT CONCLUDED THAT NO UNCERTAIN TAX POSITIONS HAD BEEN TAKEN THAT WOULD REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2012. 1 0 0 0 0 0 0 0 0 0 THEODORE POLIN EXECUTIVE DIRECTOR & BOARD MEMBER 3000 282842 0 0 0 0 0 1750 0 180 3000 284772 0 0 THOMAS RAMETTA TREASURER 0 255175 0 0 0 0 0 2366 0 14762 0 272303 0 0 NICHOLAS JANIGA SECRETARY 0 266259 0 0 0 0 0 3450 0 14607 0 284316 0 0 STEVEN KEMLER FORMER DIRECTOR/VP 0 280708 0 0 0 0 0 0 0 5489 0 286197 0 0 LOWELL LIFSCHULTZ FORMER CHAIRMAN/PRESIDENT 0 220192 0 0 0 0 0 0 0 100 0 220292 0 0 PART I, LINE 4 THE EXECUTIVE DIRECTOR'S COMPENSATION FOR HIS ROLE WITH A RELATED ORGANIZATION IS DETERMINED AND ESTABLISHED BY THE RELATED ORGANIZATION. FOR FISCAL YEAR 2015, SUCH COMPENSATION WAS REVIEWED AND APPROVED BY THE RELATED ORGANIZATION'S COMPENSATION COMMITTEE OF ITS BOARD OF DIRECTORS, WHICH IS COMPRISED ENTIRELY OF INDEPENDENT DIRECTORS, AFTER REVIEWING COMPARABLE COMPENSATION INFORMATION PROVIDED BY AN INDEPENDENT COMPENSATION CONSULTING FIRM. THE FIRM PROVIDED THAT INFORMATION BASED ON ITS PERFORMANCE OF A STUDY FOR THE COMMITTEE TO EVALUATE THE COMPENSATION LEVELS OF SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS WERE CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART I, LINE 1: DEVELOPING QUALITY, INNOVATIVE EDUCATION FOR HEALTHCARE PRACTICIONERS AND THE PATIENT COMMUNITIES THEY SERVE. FORM 990, PART III, LINE 1: THE ORGANIZATION'S MISSION IS TO DEVELOP QUALITY, INNOVATIVE EDUCATION FOR HEALTHCARE PRACTITIONERS AND THE PATIENT COMMUNITIES THEY SERVE. THE ORGANIZATION IDENTIFIED A NEED FOR DESIGNING EDUCATION AIMED AT ADDRESSING PRACTICE GAPS AMONG PRIMARY AND SPECIALTY CARE PRACTITIONERS AND HEALTHCARE INFORMATION KNOWLEDGE GAPS WITHIN THEIR RESPECTIVE PATIENT POPULATIONS. THE ORGANIZATION'S EDUCATION PROGRAMS ARE DESIGNED TO IMPROVE PRACTITIONER DIAGNOSIS AND TREATMENT COMPETENCE, AS WELL AS HELP PATIENTS ENJOY HEALTHIER AND HAPPIER LIVES AFTER BEING DIAGNOSED WITH A DISEASE OR OTHER HEALTH-RELATED ISSUE. THE ORGANIZATION IS ACCREDITED BY THE ACCREDITATION COUNCIL FOR CONTINUING MEDICAL EDUCATION TO CERTIFY CONTINUING MEDICAL EDUCATION (CME) PROGRAMS FOR PHYSICIANS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S ARTICLES OF INCORPORATION WERE AMENDED IN 2015 TO REMOVE REFERENCES RELATING TO THE ORGANIZATION OPERATING EXCLUSIVELY AS A SUPPORTING ORGANIZATION OF UMA EDUCATION, INC. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT WORKED WITH AN OUTSIDE ACCOUNTANT TO PREPARE THE FORM 990. MANAGEMENT REVIEWED THE DRAFT FORM 990 WITH THE OUTSIDE ACCOUNTANT. A FINALIZED DRAFT OF THE FULL FORM 990 IS PROVIDED TO THE WHOLE BOARD PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A CONFLICT OF INTEREST POLICY TO PROTECT ITS INTEREST FOR ANY TRANSACTION THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE ORGANIZATION. ALL DIRECTORS AND OFFICERS ARE COVERED UNDER THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE INTERESTED PERSON MUST DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. AFTER DISCLOSURE OF SUCH FACTS, THE INTERESTED PARTY MAY NOT PARTICIPATE IN THE DETERMINATION OF A CONFLICT OF INTEREST. THE BOARD WILL DECIDE IF A CONFLICT EXISTS. IF A CONFLICT IS DETERMINED TO EXIST, THE INTERESTED PERSON MUST RECUSE HIMSELF OR HERSELF FROM PARTICIPATION IN THE DISCUSSION ON THE RELATED PARTY TRANSACTION. THE BOARD WILL EVALUATE WHETHER THE TRANSACTION IS FAIR, REASONABLE AND IN THE BEST INTEREST OF THE ORGANIZATION AND WHETHER AN ALTERNATIVE TO THE TRANSACTION IS REASONABLY ACHIEVABLE. FOLLOWING SUCH EVALUATION, THE BOARD SHALL DECIDE WHETHER TO APPROVE THE TRANSACTION. DIRECTORS AND OFFICERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART X, LINE 9, PREPAID EXPENSES AND DEFERRED CHARGES: EXPENSES PAID TO EDUCATIONAL PARTNERS FOR ASSISTING IN ORGANIZING SEVERAL FUTURE LIVE AND ONLINE ENDURING EDUCATIONAL PROGRAMS. FORM 990, PART X, LINE 19, DEFERRED REVENUE: DEFERRED REVENUE FOR SEVERAL FUTURE LIVE AND ONLINE ENDURING EDUCATIONAL PROGRAMS. UMA EDUCATIONINC 3101 W DR MARTIN LUTHER KING JR BLV TAMPA FL 33607 472578950 SCHOOL FL 501(C)(3) LINE 2 CLINICAL AND PATIENT EDUCATORS ASSOCIATION 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 UMA EDUCATION INC D 370000000 SEE PART VII SCHEDULE R, PART V, LINE 2(1)(D): ON MARCH 9, 2015, UMA EDUCATION, INC. ("UMAE"), AN ORGANIZATION OF WHICH CLINICAL AND PATIENT EDUCATORS ("CPEA") IS THE SOLE FOUNDER AND MEMBER, ACQUIRED FROM ULTIMATE MEDICAL ACADEMY, LLC ("LLC") ALL OF THE ASSETS NECESSARY TO OPERATE ULTIMATE MEDICAL ACADEMY, AN EDUCATIONAL INSTITUTION (THE "TRANSACTION"). CPEA CONDUCTED IN-DEPTH DUE DILIGENCE AND RECEIVED A FAIRNESS OPINION FROM A WELL-RESPECTED, INDEPENDENT FINANCIAL FIRM WITH EXPERTISE IN ACQUISITIONS AS TO THE TERMS OF THE PURCHASE AGREEMENT AND PRICE. THE PURCHASE PRICE WAS PAID ENTIRELY THROUGH ISSUANCE OF A PROMISSORY NOTE, BEARING A REASONABLE, MARKET-BASED INTEREST RATE AND SUBORDINATED TO UMAE'S BANK INDEBTEDNESS (THE NOTE"). THE NOTE PAYABLE BY UMAE IS GUARANTEED BY CPEA. CPEA IS ALSO THE GUARANTOR OF TWO BANK CREDIT FACILITIES ENTERED INTO BY UMAE IN THE NORMAL COURSE OF BUSINESS.