2016-05-10T18:37:01-05:00 2015-06-30 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2014-07-01 362192800 American College of Surgeons % GAY L VINCENT CFO AMER 3122025000 633 N Saint Clair Street Chicago IL 60611 GAY L VINCENT cfo 3122025000 2016-05-09 true Bridget T Roche P00666837 3128560200 2014 2016-08-17 19:52:53Z Andrew L Warshaw 633 N SAINT CLAIR STREET CHICAGO IL 60611 232472738 false X www.facs.org X 1912 IL The primary exempt purpose is to improve the quality of care of the surgical patient through education and research. 22 22 402 100 1408484 19980083 20003029 49998478 52887927 31277410 35843667 7270924 6474577 108526895 115209200 2071463 1758842 0 0 41601814 45155447 0 0 1004536 40193160 39178019 83866437 86092308 24660458 29116892 601261527 591583630 197713736 203223203 403547791 388360427 X THE AMERICAN COLLEGE OF SURGEONS IS DEDICATED TO IMPROVING THE CARE OF THE SURGICAL PATIENT AND TO SAFEGUARDING STANDARDS OF CARE IN AN OPTIMAL AND ETHICAL PRACTICE ENVIRONMENT. false false 30210636 178670 39324725 The mission of the ACS Division of Research and Optimal Patient Care (DROPC) is to improve the quality of surgical care by enabling all surgeons to apply the best scientific evidence available in all aspects of their daily practice with respect, compassion, and dignity for all patients. The DROPC promotes the practice of evidence-based surgery by developing new knowledge through basic and clinical research, the setting and verification of standards, development of best practices and guidelines, educational activities, and the collection and measurement of outcomes. The DROPC is comprised of three focus areas: 1. Cancer - The Commission on Cancer (COC) is a consortium of professional organizations dedicated to improving survival and quality of life for cancer patients through standard-setting, prevention, research, education, and the monitoring of comprehensive quality care. The COC accreditation program sets standards for quality, multidisciplinary cancer care delivered in more than 1,400 hospital settings in the United States and Puerto Rico. Other COC programs include the cancer physician liaison program, the national accreditation program for breast centers, and the national cancer database. 2. Trauma - The Committee on Trauma (COT) and the trauma programs staff oversee and support various didactic and experiential trauma courses, the national trauma registry, the national trauma data bank, the verification/consultation program for hospitals, the trauma system consultation program, and regional trauma organization of state/provincial activities. The COT is also active in pre-hospital trauma care, injury prevention and control, performance improvement and patient safety, rural trauma, disaster management, and outcomes studies. 3. Continuous Quality Improvement (CQI) - The DROPC's continuous Quality Improvement (QI) programs provide the infrastructure for several QI programs, as well as for conducting health services research, clinical research, laboratory research, meta-analyses, clinical trials, outcome studies, research hypothesis generation, and the development of evidence-based practice guidelines. The major QI programs within CQI include the ACS National Surgical Quality Improvement Program (ACS NSQIP) and the ACE Bariatric Surgical Center Network (ACS BSCN). 12013249 25500 10484772 Educational Programs - The college's educational programs help meet the needs of surgeons, surgery residents, medical students and patients. The programs provide surgeons with opportunities for maintenance of certification, for lifelong learning, and for meeting the core competencies. In addition to providing continuing medical education activities, the division of education has developed patient educational materials relative to surgical care. Division efforts include staffing numerous education committees and the following programs: The ACS Clinical Congress is an annual educational conference for surgeons, including four days of lectures, panel sessions, postgraduate courses, presentations of scientific papers and research, video-based education sessions, and other educational activities. In October 2014, attendance at the clinical congress included over 10,000 physicians. The publication, Selected Readings in General Surgery (SRGS), provides a broad, topic-oriented analysis of the current surgical literature and is available in print, online and CD-ROM formats. SRGS reviews the entire specialty of surgery every two to three years for surgery residents and practicing surgeons, and has approximately 2,800 - 3,000 subscribers. The web-based program entitled Fundamentals of Laparoscopic Surgery (FLS) is a joint program of the American College of Surgeons and the Society of American Gastrointestinal and Endoscopic Surgeons (SAGES). FLS is a comprehensive education module designed to teach and assess proficiency in the domains of physiology, fundamental knowledge, and technical skills required for basic laparoscopic surgery. The program was distributed to over 1,500 surgery residents, fellows, and practicing surgeons during the past fiscal year. 5274726 1495948 The College has a Member Services division. Through Member Services, the College continues to remain a major professional association, with over 80,000 members. The diverse membership represents all surgical specialists and member surgeons are provided with programs and services that help them adapt to a changing health care environment. The Division evaluates all applications for Fellowship based upon defined fellowship requirements for practicing surgeons, as well as admits Associate Fellow, Resident, Medical Student and Affiliate members. The Division also staffs several committees including the International Relations Committee, Scholarships Committee, and 13 Surgical Specialty Advisory Councils. The Division supports the 270 Board of Governors who advise and council the Board of Regents, and supports the activities of 105 domestic and international chapters. 13818386 58724 3078430 Advocacy, Health Policy, Communication,Other 13818386 58724 3078430 61316997 true true false true false false false false false true true true false false true true false true false false true true true false false false false true true true false false false false false false false false true false false false true true true true false false true 363 0 true 402 true true true true UK CA false false false false false false false false X 22 22 false false false false false false false true true false false true true true true true true true true false IL X GAY L VINCENT CFO 3122025000 633 N SAINT CLAIR STREET Chicago IL 60611 Andrew L Warshaw President 1.0 2.0 X X 0 0 0 Mark C Weissler Chair 1.0 1.0 X 0 0 0 Valerie W Rusch Vice Chair 1.0 1.0 X 0 0 0 John LD Atkinson Director 1.0 1.0 X 0 0 0 Margaret Dunn Director 1.0 1.0 X 0 0 0 James K Elsey Director 1.0 1.0 X 0 0 0 Henri R Ford Director 1.0 1.0 X 0 0 0 Gerald M Fried Director 1.0 1.0 X 0 0 0 James W Gigantelli Director 1.0 1.0 X 0 0 0 BJ Hancock Director 1.0 1.0 X 0 0 0 Enrique Hernandez Director 1.0 1.0 X 0 0 0 Lenworth M Jacobs Jr Director 1.0 1.0 X 0 0 0 L Scott Levin Director 1.0 1.0 X 0 0 0 Mark A Malangoni Director 1.0 1.0 X 0 0 0 Raymond F Morgan Director 1.0 1.0 X 0 0 0 Leigh A Neumayer Director 1.0 1.0 X 0 0 0 Julie A Freischlag Director (thru 9/30/2014) 1.0 1.0 X 0 0 0 Marshall Z Schwartz Director 1.0 1.0 X 0 0 0 Howard M Snyder III Director 1.0 1.0 X 0 0 0 Beth H Sutton Director 1.0 1.0 X 0 0 0 Steven D Wexner Director 1.0 1.0 X 0 0 0 Michael J Zinner Director 1.0 1.0 X 0 0 0 Jay L Grosfeld First Vice President 1.0 1.0 X 0 0 0 Kenneth L Mattox Second Vice President 1.0 1.0 X 0 0 0 Edward E Cornwell III Secretary 1.0 1.0 X 0 0 0 William G Cioffi Jr Treasurer 1.0 2.0 X 0 0 0 David B Hoyt Executive Director 38.0 2.0 X 964412 0 310222 Gay Vincent Chief Financial Officer 38.0 2.0 X 326283 0 291746 Carlos A Pellegrini President (thru 9/30/2014) 1.0 2.0 X 0 0 0 Layton F Rikkers First VP (thru 9/30/2014) 1.0 2.0 X 0 0 0 John T Preskitt Second VP (thru 9/30/2014) 1.0 2.0 X 0 0 0 Ajit K Sachdeva Director of Education 40.0 0.0 X 559952 0 334614 Clifford Ko Director of Research 40.0 0.0 X 617001 0 73091 Patricia L Turner Director of Member Services 40.0 0.0 X 473960 0 89468 Lynn Kahn Director of Communications 40.0 0.0 X 272596 0 131530 Christian Shalgian Director of Advocacy & HP 40.0 0.0 X 252925 0 89997 Lewis Flint Editor of Selected Readings 40.0 0.0 X 416331 0 120572 Felix Niespodziewanski DIR of Conventions & Meetings 40.0 0.0 X 223508 0 259545 Howard Tanzman Director of IT 40.0 0.0 X 243944 0 211777 Wilfred Chapleau DIR of Performance Improvement 40.0 0.0 X 212993 0 140086 Michelle McGovern Director of HR 40.0 0.0 X 284959 0 51656 4848864 0 2104304 65 false true false Outcome Sciences 201 Broadway 5th Floor CAMBRIDGE MA 02139 Computer & Statistic 2686194 Freeman PO Box 660613 DALLAS TX 75266 Event Planning 1349533 CMGRP PO Box 7247-6593 PHILADELPHIA PA 19170 Public Relations 1235581 Siteworx LLC 11480 Commerce Park Dr 3rd Floor RESTON VA 20191 Web Design 747525 Resilience Software Inc 318 HOMER STREET SUITE 409 VANCOUVER 0 CA V6B2V2 Learning Software 724424 54 1255161 17587086 1160782 36977 20003029 RESEARCH & OPTIMAL PATIENT CARE 611600 39324725 39324725 EDUCATION 611600 10457689 10419139 38550 ASSOCIATION MANAGEMENT SERVICES 561000 1927575 1927575 INTEGRATED COMMUNICATIONS 900099 1150855 1150855 ACS PUBLICATIONS 511190 27083 27083 52887927 5555217 5555217 0 1162471 1162471 14981106 11004150 3976956 0 3976956 992691 2984265 136547838 106259388 30288450 30288450 30288450 0 0 0 MURPHY AUDITORIUM 532000 455440 455440 COMMISSIONS 900099 412771 412771 20F CONFERENCE FACILITY 532000 326700 326700 140239 23460 116779 1335150 115209200 52822294 1408484 40975393 190672 190672 1310870 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354724035 28000794 27223793 6375549 6412599 403547791 388360427 601261527 591583630 X 29116892 -40989199 -3315057 X false true X true false X 17253767 19553833 19515073 19980083 20003029 96305785 37641361 38922255 45151403 49950097 52822294 224487410 0 0 0 54895128 58476088 64666476 69930180 72825323 320793195 13911372 15854733 17413300 16573117 17031177 80783699 615425 555910 1171335 13911372 15854733 17413300 17188542 17587087 81955034 238838161 12753350 14439939 14360808 15326012 13623868 70503977 0 12753350 14439939 14360808 15326012 13623868 70503977 0 0 1728901 603134 1035875 989645 4357555 67648478 74644928 79630418 86292067 87438836 395654727 0.60365 0.63721 0.17820 0.17811 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 20000 false false true 9580 false false 29580 false DESCRIPTION OF LOBBYING FOR NON ELECTING PUBLIC CHARITIES SCHEDULE C, PART II-B PAID STAFF OR MANAGEMENT LINE 1B The American College of Surgeons has a staff in Washington, D.C. which, as a part of their duties for the College, establishes contacts and maintains liaisons with members of Congress and their staff, government agencies, and other health regulated organizations in order to exchange information pertinent to surgery. To do this they: (1) Communicate College views on legislation and regulations to staffs and members of Congress through personal visits, telephone conversations, and letters. (2) Organize and participate in coalitions of organizations with related legislative interest. (3) Arrange and facilitate meetings for College officials and members with elected legislators and staff. (4) Arrange for College officials to present testimony at Congressional hearings and draft and produce testimony and official written responses to legislative proposals. MAILING TO MEMBERS, LEGISLATORS, OR THE PUBLIC LINE 1D The college communicates views on legislation and regulations to staffs and members of Congress through letters. DIRECT CONTACT WITH LEGISLATORS, THEIR STAFFS, GOVERNMENT OFFICIALS, OR A LEGISLATIVE BODY LINE 1G As discussed in Line 1b above, the Washington staff maintains liaisons with members of Congress, their staff, and government agencies to exchange information pertinent to surgery. The major issues under discussion related to Medicare Fee Schedule, Funding for Trauma System Development, Heath Care Quality, and Medical Liability Reform. 231379060 44875 -2507402 1405361 7607434 219903738 205200808 375942 35726522 1535935 8388277 231379060 186839017 105454 27202020 1341635 7604048 0 205200808 197189875 741507 -2342805 1841417 6908143 0 186839017 174427735 163834 31506329 1537025 7370998 0 197189875 0.92736 0.02916 0.04347 false false 40905745 40905745 126298263 49169332 77128931 16259927 13426104 2833823 2778066 2778066 123646565 VARIOUS HEDGE FUNDS 91739001 F WELLINGTON ENERGY TRUST 21441343 F GRESHAM COMMODITY TAP FUND 15839121 F PRIVATE EQUITY INVEST FUND 22810342 F 151829807 0 FUNDS HELD FOR OTHERS 19533347 DUE TO AFFILIATES 6645594 OBLIGATIONS UNDER CAPITAL LEASES 279947 26458888 X INTENDED USES OF ENDOWMENT FUNDS Schedule D, Part V, Line 4 The endowment funds are intended to provide and ensure that education, research, scholarships, building facilities and the college as a whole have enough funding to last during hard economic times, while providing the operations of the college an annual 5% spending rate. FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2 The College and the Foundation are tax-exempt organizations under Section 501(c)(3) of the internal revenue code and ACSPA is a tax-exempt organization under Section 501(c)(6) of the Internal Revenue Code. Except for taxes relating to unrelated business income, these entities are exempt from federal and state income taxes. ACSPA-Surgeons PAC is a political organization exempt from federal taxes under Section 527 of the Internal Revenue Code. ACSEO and SAM are limited liability companies which operate under certain sections of federal and state income tax law. The College does not believe that there are any unrecognized tax benefits or tax liabilities that should be recorded as of June 30, 2015 and 2014. Forms 990 and 990T filed by the College, ACSPA, and the Foundation are subject to examination by the Internal Revenue Service up to three years from the extended due date of each return. Forms 990 and 990T filed by the College, ACSPA, and the Foundation are no longer subject to examination for the tax years 2009 and prior. The INTERNAL REVENUE SERVICE (IRS) is currently auditing the tax returns of the college for the fiscal years 2010, 2011 and 2012. The potential financial impact on the college is not anticipated to be significant to the consolidated financial statements of the college. true Europe (Including Iceland and Greenland) Investments 61718982 North America Grantmaking 51800 Europe (Including Iceland and Greenland) Grantmaking 60500 South America Grantmaking 10500 East Asia and the Pacific Grantmaking 40500 South Asia Grantmaking 52000 Sub-Saharan Africa Grantmaking 28000 Middle East and North Africa Grantmaking 14000 North America Investments 96120 62072402 62072402 Carlos Pellegrini Traveling Fellowship East Asia and the Pacific 1 10000 Wire COT Paper Comp Award East Asia and the Pacific 1 500 Check International Guest Scholar East Asia and the Pacific 3 30000 Wire Excellence in Research Award North America 1 800 Check COT Paper Comp Award North America 1 500 Check Faculty Research Fellowship North America 2 50000 Wire RAS-ACS Comm Essay Contest Winner North America 1 500 Check International Guest Scholar South America 1 10000 Wire COT Paper Comp Award South America 1 500 Check COT Paper Comp Award Europe (Including Iceland and Greenland) 1 500 Check International Guest Scholar Europe (Including Iceland and Greenland) 6 60000 Wire International Guest Scholar South Asia 2 20000 Wire NSQIP Award South Asia 1 10000 Wire International Community Surgeon Award South Asia 3 12000 Wire International Surgical Education Award South Asia 1 10000 Wire International Community Surgeon Award Sub-Saharan Africa 2 8000 Check & Wire NSQIP Award Sub-Saharan Africa 1 10000 Wire International Guest Scholar Sub-Saharan Africa 1 10000 Wire International Community Surgeon Award Middle East and North Africa 1 4000 Check International Surgical Education Award Central America and the Caribbean 1 10000 Check false false false false false false PROCEDURE FOR MONITORING USE OF GRANT FUNDS OUTSIDE U.S. SCHEDULE F, PART I, LINE 2 The American College of Surgeons offers various awards and scholarships each year. Each award has a requirements brochure and samples can be found on HTTP://www.facs.org/memberservices/research.html. The College has a selection committee who is responsible for deciding who receives these awards. Awardees provide a budget for larger awards, and are required to submit annual and final narrative and financial reports. Smaller awards require a narrative and simple financial report upon completion of the project. The member services division employs an international liaison and scholarships administrator to monitor and oversee this program. true Southeastern Surgical Congress 115 Samaritan Drive 200 Cumming GA 30040 580435555 501(c)(6) 10000 General Support AJCC Royalty Fund - 1127 633 N St Clair St Chicago IL 60611 362192800 501(c)(3) 150000 General Support NAACCR 2121 West White Oaks Drive SPRINGF Springfield IL 62704 770324654 501(c)(3) 10000 General Support 2 1 ANZ Fellowship 1 10000 Germany Fellowship 1 10000 Japan Traveling Fellowship 1 10000 Clowes Award 2 120000 ACS / AAST Award 1 75000 ACS / Triological Society Award 5 240000 Excellence in Research Award 14 11200 Faculty Research Fellowship 9 350000 Resident Research Scholarship 12 337500 COT Paper Comp Award 15 8500 Health Policy Scholar 17 54400 Jacobson Promising Investagator Award 1 15000 NSQIP Award 1 10000 Claude Organ Travelling Fellowship 1 5000 Oweida Scholar 1 5000 YFA Advocacy & Issues Essay Winner 1 500 ACS/SUS Faculty Career Development Award 1 18750 ACS Resident Award for Exemplary Teaching 1 1500 Chassin Award for Professionalism in Gen Surgery 1 1500 ACS / Pfizer Humanitarian Award 1 3750 COC Research Paper Comp for Physicians in Training 1 2000 Jacobson Innovation Award 1 20000 Leadership and Advocacy Summit Award 1 100 PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. Schedule I, Part I, Line 2 The American College of Surgeons offers various awards and scholarships each year. Each award has a requirements brochure and samples can be found on http://www.facs.org/memberservices/research.html. The College has a selection committee who is responsible for deciding who receives these awards. Awardees provide a budget for larger awards, and are required to submit annual and final narrative and financial reports. Smaller awards require a narrative and simple financial report upon completion of the project. The member services division employs an international liaison and scholarships administrator to monitor and oversee this program. X true true X X X X false false false false false false false true false David B Hoyt Executive Director 964250 0 162 0 0 0 299116 0 11106 0 1274634 0 0 0 Gay Vincent Chief Financial Officer 325871 0 412 0 0 0 264496 0 27250 0 618029 0 0 0 Ajit K Sachdeva Director of Education 559579 0 373 0 0 0 315903 0 18711 0 894566 0 0 0 Clifford Ko Director of Research 591745 0 25256 0 0 0 73091 0 0 0 690092 0 0 0 Patricia L Turner Director of Member Services 473798 0 162 0 0 0 88373 0 1095 0 563428 0 0 0 Lynn Kahn Director of Communications 272434 0 162 0 0 0 113530 0 18000 0 404126 0 0 0 Christian Shalgian Director of Advocacy & HP 252545 0 380 0 0 0 62747 0 27250 0 342922 0 0 0 Lewis Flint Editor of Selected Readings 416075 0 256 0 0 0 93322 0 27250 0 536903 0 0 0 Felix Niespodziewanski DIR of Conventions & Meetings 213150 0 10358 0 0 0 241545 0 18000 0 483053 0 0 0 Howard Tanzman Director of IT 243585 0 359 0 0 0 189624 0 22153 0 455721 0 0 0 Wilfred Chapleau DIR of Performance Improvement 177726 0 35267 0 0 0 121375 0 18711 0 353079 0 0 0 Michelle McGovern Director of HR 234802 0 50157 0 0 0 33656 0 18000 0 336615 0 0 0 TRAVEL FOR COMPANIONS Schedule J, Part I, Line 1a Per IRS regulations, travel for companions is a taxable benefit. Therefore, if the executive director or CFO approves as an exception reimbursement of these expenses, it will be included as taxable compensation to the employee. In 2015, there were no recipients of companion travel. Non-fixed Payments Schedule J, Part I, Line 7 The board approved bonus payments to the following individuals: Clifford Ko, Michelle McGovern, Felix Niespodziewanski and Will Chapleau that were non-fixed payments. These payments were not part of the individuals' initial compensation contracts with American College of Surgeons. The bonus payments represent achievement of performance objectives that were not contingent on ACS's financial performance. The payments are included on the individuals' IRS Form W-2. X 2 36977 FMV 2 false true false Number of Contributions or Items Contributed SCHEDULE M, PART I, COLUMN (B) THE COLLEGE IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. Other Program Services Form 990, Part III, Line 4d The College has a Member Services division. Through Member Services, the College continues to remain a major professional association, with over 80,000 members. The diverse membership represents all surgical specialists and member surgeons are provided with programs and services that help them adapt to a changing health care environment. The Division evaluates all applications for Fellowship based upon defined fellowship requirements for practicing surgeons, as well as admits Associate Fellow, Resident, Medical Student and Affiliate members. The Division also staffs several committees including the International Relations Committee, Scholarships Committee, and 13 Surgical Specialty Advisory Councils. The Division supports the 270 Board of Governors who advise and council the Board of Regents, and supports the activities of 105 domestic and international chapters. Expenses: $13,818,386. Grants: $ 58,724. Revenue: $ 1,150,855. Material Differences in voting Rights Form 990, Part VI, Line 1a According to Article V, Section 2, subparagraph (a) of the Bylaws, it states, "During the intervals between meetings of the Board of Regents, the Executive Committee shall exercise the powers of the Board of Regents in the management and direction of the business and the conduct of the affairs of the college, except that it shall not have power to elect fellows; amend the bylaws; or regulate fees, dues, or assessments. It shall keep a record of its proceedings and shall, after each meeting, report the same to the regents for approval at the next succeeding meeting of the Board of Regents." Form 990 Review Process Form 990, Part VI, Line 11b After the 990 forms were completed by the ACS Accounting Department and reviewed by outside tax professionals, copies of the 990 forms were sent to the ACS Finance Committee for review (ACS Board of Regents delegated this responsibility to the ACS Finance Committee). The ACS Finance Committee was given ample time to review the documents and address any concerns to the Chief Financial Officer. Once the ACS Finance Committee's concerns were addressed, the ACS Accounting department revised the 990 forms (if necessary), emailed a copy to the full Board of Regents, and filed them with the IRS. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c The College has conflicts of interest policies for employees, consultants and board members. All employees, consultants and board members are required to sign a disclosure statement each year, which are collected and disseminated by the Chief Financial Officer's office. There is also an ACS Conflicts of Interest Committee that meets periodically as the need arises to discuss issues that relate to conflicts of interest. The committee accounts for the receipt of disclosure statements and follows up on any issues. This information is then reported to the ACS Finance Committee of the Board of Regents. If the ACS Finance Committee feels there are conflicts that are questionable in nature, they are reported to the ACS Board of Regents Chair and Treasurer for action. The Board of Regents Executive Committee shall take action on any presumed or potential violation of this policy by a member of leadership to ensure that a conflict of interest does not arise or does not continue. In addition to any legal penalties, such action may include, but shall not be limited to, oral admonishment, written reprimand, resignation, and restitution. A member who disagrees with the findings or recommendations of the Finance Committee or the action of the Board of Regents Executive Committee may appeal the decision to the Board of Regents. Process for Determining Compensation Form 990, Part VI, Line 15a and 15b The College has policies and procedures concerning compensation increases, performance evaluations, and job evaluations. In addition, merit increases are included as a budget parameter for review by the finance committee as is the addition of any new employee or human resource benefit proposal. The College has an executive compensation committee as a subcommittee to the finance committee. The committee is comprised of the Board of Regents Chair, Board of Regents Treasurer, Board of Governors Secretary, and a member of the finance committee. The executive compensation committee's purpose is as follows: to establish procedures to create a "rebuttable presumption of reasonableness" in connection with IRS intermediate sanctions regulations. Responsibilities are to ensure that compensation for each "disqualified person" is reasonable. Human Resources provides comparability data to the committee in the form of surveys, other similar organizations, geographical comparisons, and actual written offers from similar institutions for the services of a disqualified person. The committee documents the basis for all compensation determinations. Human Resources provides comparability data to the committee in the form of surveys, other similar organizations, geographical comparisons, and actual written offers from similar institutions for the services of a disqualified person. The committee documents the basis for all compensation determinations. Documents Made Available to Public Form 990, Part VI, Line 19 The Bylaws are available on our website. Other Changes in Net Assets or Fund Balances Form 990, Part XI, Line 9 Pension Adjustment: -4,059,041. Change in Funds Held for Others: 743,984. ------------- Total: -3,315,057. Surgeons Asset Management 633 N Saint Clair Street Chicago IL 60611 203761195 Invst Advisor IL ACS ACS East Ontario LLC 633 N Saint Clair Street Chicago IL 60611 362192800 Re Investment IL -23952 2749566 ACS American College of Surgeons Prof Assoc 633 N Saint Clair Street Chicago IL 60611 300079883 Ed in Surgery IL 501(c)(6) ACS true ACSPA Surgeons PAC 633 N Saint Clair Street Chicago IL 60611 141849039 Political Act IL 527 ACSPA true American College of Surgeons Foundation 633 N Saint Clair Street Chicago IL 60611 300305504 Granting IL 501(c)((3) 07 ACS true false false true false false false false false false false false false true false true false true false false American College of Surgeons Prof Assoc c 17031177 Cost American College of Surgeons Prof Assoc m 1484633 Cost American College of Surgeons Prof Assoc o 118715 Cost American College of Surgeons Prof Assoc q 502223 Cost American College of Surgeons Foundation c 555910 Cost American College of Surgeons Foundation o 650038 Cost