2015-05-12T16:37:19-05:00 2014-06-30 GRANT THORNTON LLP 175 W JACKSON BLVD STE 2000 CHICAGO IL 60604 990 2013-07-01 362192800 American College of Surgeons % GAY L VINCENT CFO AMER 3122025000 633 N Saint Clair Street Suite Chicago IL 60611 GAY L VINCENT CFO 3122025000 2015-05-12 true Bridget T Roche P00666837 3122025000 2013 2016-04-25 22:37:26Z Carlos A Pellegrini 633 N Saint Clair Street Chicago IL 60611 230796538 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 22 375 250 1607065 19515073 19980083 45151403 49998478 20512767 31277410 5147449 7270924 90326692 108526895 1937847 2071463 0 0 35021256 41601814 0 0 1096263 34922581 40193160 71881684 83866437 18445008 24660458 544724301 601261527 198070784 197713736 346653517 403547791 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 30257242 119551 36100545 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). 12523579 170210 13875224 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. 12351350 41100 1079658 Advocacy, Health Policy, Communication,Other 12351350 41100 1079658 60353635 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 396 0 true 375 true true true true UK 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 Carlos A Pellegrini President 1.0 2.0 X X 0 0 Julie A Freischlag Chair 1.0 1.0 X 0 0 Mark C Weissler Vice Chair 1.0 1.0 X 0 0 John LD Atkinson Director 1.0 1.0 X 0 0 Margaret Dunn Director 1.0 1.0 X 0 0 James K Elsey Director 1.0 1.0 X 0 0 Henri R Ford Director 1.0 1.0 X 0 0 Gerald M Fried Director 1.0 1.0 X 0 0 James W Gigantelli Director 1.0 1.0 X 0 0 Barrett G Haik Director 1.0 1.0 X 0 0 BJ Hancock Director 1.0 1.0 X 0 0 0 Enrique Hernandez Director 1.0 1.0 X 0 0 Lenworth M Jacobs Jr Director 1.0 1.0 X 0 0 L Scott Levin Director 1.0 1.0 X 0 0 Mark A Malangoni Director 1.0 1.0 X 0 0 Raymond F Morgan Director 1.0 1.0 X 0 0 Leigh A Neumayer Director 1.0 1.0 X 0 0 Valerie Rusch Director 1.0 1.0 X 0 0 Marshall Z Schwartz Director 1.0 1.0 X 0 0 Howard M Snyder III Director 1.0 1.0 X 0 0 Beth H Sutton Director 1.0 1.0 X 0 0 Steven D Wexner Director 1.0 1.0 X 0 0 Michael J Zinner Director 1.0 1.0 X 0 0 A Brent Eastman President 1.0 2.0 X 0 0 Layton F Rikkers First Vice President 1.0 1.0 X 0 0 R Phillip Burns First Vice President 1.0 2.0 X 0 0 John M Daly Second Vice President 1.0 2.0 X 0 0 John T Preskitt Second Vice President 1.0 1.0 X 0 0 Courtney M Townsend Jr Secretary 1.0 2.0 X 0 0 Edward E Cornwell III Secretary 1.0 2.0 X 0 0 Andrew L Warshaw Treasurer 1.0 2.0 X 0 0 William G Cioffi Jr Treasurer 38.0 2.0 X 0 0 David B Hoyt Executive Director 38.0 2.0 X 679650 0 200476 Gay Vincent Chief Financial Officer 1.0 2.0 X 278979 0 104266 Ajit K Sachdeva Director of Education 40.0 0.0 X 527113 0 162406 Clifford Ko Director of Research 40.0 0.0 X 488384 0 1271 Christian Shalgian Director of Advocacy & HP 40.0 0.0 X 239333 0 28104 Lynn Kahn Director of Communications 40.0 0.0 X 264607 0 94500 Patricia L Turner Director of Member Services 40.0 0.0 X 460106 0 72920 Lewis Flint Editor of Selected Readings 40.0 0.0 X 394701 0 93260 Howard Tanzman Director of IT 40.0 0.0 X 236797 0 38874 Felix Niespodziewanski DIR of Conventions & Meetings 40.0 0.0 X 199935 0 97138 Wilfred Chapleau DIR of Performance Improvement 40.0 0.0 X 207764 0 62784 Martin Wojcik Foundation Executive Director 0.0 40.0 X 194197 0 82767 4171566 0 1038766 60 false true false Outcome 201 Broadway 5th Floor CAMBRIDGE MA 02139 Computer & Statistic 1868972 CMGRP PO Box 7247-6593 PHILADELPHIA PA 19170 Public Relations 1269318 Freeman PO Box 660613 DALLAS TX 75266 Event Planning 1122613 Clune Construction Co LP 10 South Riverside Plaza 2200 CHICAGO IL 60606 Construction 937616 Active Graphics Inc 5500 West 31st Street CICERO IL 60804 Printing 916410 58 1187160 17188542 1604381 3887 19980083 RESEARCH & OPTIMAL PATIENT CARE 611600 36100545 36100545 EDUCATION 611600 11236174 11205124 31050 ASSOCIATION MANAGEMENT SERVICES 561000 1564770 1564770 INTEGRATED COMMUNICATIONS 900099 1079658 1079658 ACS PUBLICATIONS 511190 17331 17331 49998478 6351679 -2541 6354220 0 1025899 1025899 15739914 10873052 4866862 0 4866862 1218649 3648213 136322322 111396591 24925731 24925731 288 24925443 0 0 0 MURPHY AUDITORIUM 532000 398555 398555 COMMISSIONS 900099 363864 363864 20F CONFERENCE FACILITY 532000 318290 318290 297454 23998 273456 1378163 108526895 49950097 1607065 36989650 X 219300 219300 1695901 1695901 156262 156262 0 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6077282 6375549 346653517 403547791 544724301 601261527 X 24660458 34311104 -2077288 X false true X true true true X 17104162 17253767 19553833 19515073 19980083 93406918 33504195 37641361 38922255 45151403 49950097 205169311 0 0 0 50608357 54895128 58476088 64666476 69930180 298576229 13911372 15854733 17413300 16573117 63752522 69274 615425 684699 69274 13911372 15854733 17413300 17188542 64437221 234139008 8565462 12753350 14439939 14360808 15326012 65445571 0 8565462 12753350 14439939 14360808 15326012 65445571 0 53424 0 1728901 603134 1035875 3421334 59227243 67648478 74644928 79630418 86292067 367443134 0.63721 0.65529 0.17811 0.19648 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 20000 false false true 15411 false false 35411 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. 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 166732757 500586 17726296 2302420 8229484 0 174427735 0.92927 0.02756 0.04318 false false 40905745 40905745 121068680 41765182 79303498 16077396 12666143 3411253 1678283 1678283 125298779 VARIOUS HEDGE FUNDS 87824118 F WELLINGTON ENERGY TRUST 29984285 F GRESHAM COMMODITY TAP FUND 18203124 F PRIVATE EQUITY INVEST FUND 17542917 F 153554444 0 FUNDS HELD FOR OTHERS 19327154 DUE TO AFFILIATES 6456247 OBLIGATIONS UNDER CAPITAL LEASES 469431 26252832 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, 2014 and 2013. 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 FINANCIAL STATEMENTS OF THE COLLEGE. true Europe (Including Iceland and Greenland) Investments 63841580 North America Grantmaking 42000 Europe (Including Iceland and Greenland) Grantmaking 31110 South America Grantmaking 10000 East Asia and the Pacific Grantmaking 51400 Sub-Saharan Africa Grantmaking 11752 Middle East and North Africa Grantmaking 10000 63997842 63997842 North America General Support 20000 Check 1 International Guest Scholar East Asia and the Pacific 5 50000 WIRE International Guest Scholar Europe (Including Iceland and Greenland) 3 30000 wire Faculty Research Fellowship North America 1 20000 wire International Guest Scholar Sub-Saharan Africa 2 11752 check/wire International Guest Scholar Middle East and North Africa 1 10000 wire International Guest Scholar South America 1 10000 wire 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. Activities Per Region Schedule F, Part I, Line 3 The organization uses an investment manager in London, England that manages $63,841,580 of investments. true AJCC Royalty Fund - 1127 633 N Saint Clair Street Chicago IL 60611 362192800 501(c)(3) 150000 General Support Project Hope Health Affairs 7500 Old Georgetown Rd Suite 600 Bathesda MD 20814 237089669 501(c)(3) 25000 Support of special theme journal issue National Academy of Sciences 500 5th Street NW Keck 832 Washington DC 20001 530196932 501(c)(3) 10000 Sponsorship of Military Trauma Care's System 3 ANZ Fellowship 1 10000 COT Paper Comp Award 12 8500 ACS Scholar 25 647081 Resident Research Scholarship 13 280500 Health Policy Scholar 18 136000 Clowes Award 5 225000 Faculty Research Fellowship 9 270000 Jacobson Award 2 35000 Japan Traveling Fellowship 1 7500 Germany Fellowship 1 10000 Claude Organ Travelling Fellowship 1 5000 Oweida Scholar 1 5000 NSQIP Conference Awards 2 1000 Becky Rossow 1 1000 International Guest Scholar 5 41820 Jahnigen Memorial Award 1 12500 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 false false David B Hoyt Executive Director 679542 0 108 0 191763 0 8713 0 880126 0 0 Gay Vincent Chief Financial Officer 278627 0 352 0 85908 0 18358 0 383245 0 0 Ajit K Sachdeva Director of Education 526794 0 319 0 143299 0 19107 0 689519 0 0 Clifford Ko Director of Research 488179 0 205 0 1271 0 0 489655 0 0 Christian Shalgian Director of Advocacy & HP 239013 0 320 0 0 28104 0 267437 0 0 Lynn Kahn Director of Communications 264499 0 108 0 76142 0 18358 0 359107 0 0 Patricia L Turner Director of Member Services 459998 0 108 0 72372 0 548 0 533026 0 0 Lewis Flint Editor of Selected Readings 394496 0 205 0 65156 0 28104 0 487961 0 0 Howard Tanzman Director of IT 236490 0 307 0 16551 0 22323 0 275671 0 0 Felix Niespodziewanski DIR of Conventions & Meetings 199631 0 304 0 78780 0 18358 0 297073 0 0 Wilfred Chapleau DIR of Performance Improvement 207550 0 214 0 43677 0 19107 0 270548 0 0 Martin Wojcik Foundation Executive Director 194096 0 101 0 74054 0 8713 0 276964 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 2014, there were no recipients of companion travel. X 1 3887 Fair Market Value 1 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: $12,351,349. Grants: $ 41,100. Revenue: $ 1,079,658. 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. 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: -314,063. Change in Value of Annuities: 17,573. Book/Tax Difference of Investment in Partnerships: 828,668. Tenant Lease Buyout 17,229. Change in Funds Held for Others: -2,626,695. ------------- Total: -2,077,288. Surgeons Asset Management 633 N Saint Clair Street Chicago IL 60611 203761195 Invst Advisor IL 0 0 ACS ACS East Ontario LLC 633 N Saint Clair Street Chicago IL 60611 362192800 Re Investment IL -569 2787410 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) 7 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 16573117 Cost American College of Surgeons Prof Assoc m 1439905 Cost American College of Surgeons Prof Assoc o 115608 Cost American College of Surgeons Prof Assoc q 509118 Cost American College of Surgeons Foundation c 615425 Cost American College of Surgeons Foundation o 731307 Cost