﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-04-10T13:02:46-05:00</Timestamp>
    <TaxPeriodEndDate>2013-11-30</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>582676261</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Rogers &amp; Company PLLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>8300 Boone Boulevard Suite 600</AddressLine1>
        <City>Vienna</City>
        <State>VA</State>
        <ZIPCode>22182</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-12-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>526054152</EIN>
      <Name>
        <BusinessNameLine1>American Board for Certification in</BusinessNameLine1>
        <BusinessNameLine2>Orthotics Prosthetics &amp; Pedorthics</BusinessNameLine2>
      </Name>
      <NameControl>AMER</NameControl>
      <Phone>7038367114</Phone>
      <USAddress>
        <AddressLine1>330 John Carlyle Street No 210</AddressLine1>
        <City>Alexandria</City>
        <State>VA</State>
        <ZIPCode>22314</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Catherine A Carter</Name>
      <Title>Executive Director</Title>
      <Phone>7038367114</Phone>
      <DateSigned>2014-04-09</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Lori A Collingsworth</Name>
      <PTIN>P00639819</PTIN>
      <Phone>7038930300</Phone>
      <DatePrepared>2014-04-09</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>Catherine A Carter</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>330 John Carlyle Street No 210</AddressLine1>
        <City>Alexandria</City>
        <State>VA</State>
        <ZIPCode>22314</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>15078351</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <WebSite>www.abcop.org</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1948</YearFormation>
      <StateLegalDomicile>DE</StateLegalDomicile>
      <ActivityOrMissionDescription>Certifying and accrediting organization for the orthotic, prosthetic and pedorthic professions.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>12</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>12</NbrIndependentVotingMembers>
      <TotalNbrEmployees>28</TotalNbrEmployees>
      <TotalNbrVolunteers>75</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>12379</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>12379</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>8704784</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>7738384</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>386009</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>786049</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>1160</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>633</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>9104332</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>8537445</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>32625</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>35500</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>1758620</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>1918514</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>5378119</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>4747789</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>7169364</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>6701803</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>1934968</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>1835642</RevenuesLessExpensesCY>
      <TotalAssetsBOY>18316233</TotalAssetsBOY>
      <TotalAssetsEOY>19751986</TotalAssetsEOY>
      <TotalLiabilitiesBOY>5814454</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>4942769</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>12501779</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>14809217</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>The mission of the American Board for Certification in Orthotics, Prosthetics and Pedorthics, Inc. (ABC) is to establish and promote the highest standards of organizational and clinical performance in the delivery of orthotic, prosthetic and pedorthic services. The ABC advances the competency of providers, promotes the quality and effectiveness of orthotic, prosthetic and pedorthic care, and maintains the integrity of the profession.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Description>Facility Accreditation: Facility accreditation ensures quality healthcare in orthotic, prosthetic and pedorthic practices. The standards promulgated by ABC encourage best practices in patient care, safety, professionalism and organizational performance.</Description>
      <Activity2>
        <Description>Certification: ABC certified individuals are considered leaders in the profession and provide the highest quality patient care, along with excellence in research and device design. ABC certified individuals must meet stringent educational standards, clinical training and a complete assessment of competency.</Description>
      </Activity2>
      <Activity3>
        <Description>Mandatory Continuing Education: ABC has long recognized the need for effective professional continuing education. Continuing education is the norm in the health care profession and serves to maintain and improve the health care system and delivery of services. ABC credentialed individuals must obtain continuing education in order to maintain performance at the basic level of professional competence and advanced training and specialized skills beyond the basic level.</Description>
      </Activity3>
      <DescribedIn501C3>0</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities referenceDocumentId="RetDoc1039700001">0</PoliticalActivities>
      <SubjectToProxyTax referenceDocumentId="RetDoc1039700001">1</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">1</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="RetDoc1041900001">0</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc1042400001">1</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>22</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>28</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>12</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>12</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>The Organization</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>7038367114</TelephoneNumber>
        <AddressUS>
          <AddressLine1>330 John Carlyle Street Ste 210</AddressLine1>
          <City>Alexandria</City>
          <State>VA</State>
          <ZIPCode>22314</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>Timothy E Miller CPO</NamePerson>
        <Title>President</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Curt A Bertram CO FAAOP</NamePerson>
        <Title>President Elect</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>James H Wynne CPO FAAOP</NamePerson>
        <Title>Secretary-Treasurer</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Donald D Virostek CPO</NamePerson>
        <Title>Immediate-Past President</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Roy B Davis III PhD</NamePerson>
        <Title>Director (Public Member)</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dennis W Dillard CPed CTO</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Donald Deane Doty Jr CPO</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Christopher J Fairman CPO</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dennis J Janisse C Ped</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Deborah S Plescia CPO</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Eric Ramcharran CPO</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Anthony Sertick JD</NamePerson>
        <Title>Director (Public Member)</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Catherine A Carter</NamePerson>
        <Title>Executive Director</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>221438</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>28371</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Stephen B Fletcher</NamePerson>
        <Title>Director, Clinical Resources</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>147699</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>22912</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Debra Ayres</NamePerson>
        <Title>Director, Marketing/Public Relations</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>104530</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>12691</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Heather R Harris</NamePerson>
        <Title>Director, Continuing Education</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>107365</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>11255</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Christine Thomas</NamePerson>
        <Title>Director, Facility Accreditation</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>129483</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>12438</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>710515</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>87667</TotalOtherCompensation>
      <NumberIndividualsGT100K>5</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>1</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>OPR Management LLC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO Box 890206</AddressLine1>
            <City>Charlotte</City>
            <State>NC</State>
            <ZIPCode>28289</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Facility Accreditation Surveyors</DescriptionOfServices>
        <Compensation>2257515</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Professional Examination Service</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>475 Riverside Dr 6th Fl</AddressLine1>
            <City>New York</City>
            <State>NY</State>
            <ZIPCode>10115</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Credentialing Exam Creators/Admin</DescriptionOfServices>
        <Compensation>386895</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Veris Consulting Inc</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>11710 Plaza America Dr 300</AddressLine1>
            <City>Reston</City>
            <State>VA</State>
            <ZIPCode>20190</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Accounting Services</DescriptionOfServices>
        <Compensation>136704</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>3</NumberOfContractorsGT100K>
      <AllOtherContributions>12379</AllOtherContributions>
      <TotalContributions>12379</TotalContributions>
      <ProgramServiceRevenue>
        <Description>Individual &amp; Facility Renewal Fee</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>5288314</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>5288314</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Facility Accreditation</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>1385329</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1385329</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Examination Programs</Description>
        <BusinessCode>611430</BusinessCode>
        <TotalRevenueColumn>936750</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>936750</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Continuing Education</Description>
        <BusinessCode>611430</BusinessCode>
        <TotalRevenueColumn>98750</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>98750</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Publications</Description>
        <BusinessCode>511120</BusinessCode>
        <TotalRevenueColumn>29241</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>29241</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>7738384</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>409147</TotalRevenueColumn>
        <ExclusionAmount>409147</ExclusionAmount>
      </InvestmentIncome>
      <RoyaltiesRevenue>
        <TotalRevenueColumn>633</TotalRevenueColumn>
        <ExclusionAmount>633</ExclusionAmount>
      </RoyaltiesRevenue>
      <GrossAmountSalesAssets>
        <Securities>6917808</Securities>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>6540906</Securities>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>376902</Securities>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>376902</TotalRevenueColumn>
        <ExclusionAmount>376902</ExclusionAmount>
      </NetGainOrLossInvestments>
      <TotalRevenue>
        <TotalRevenueColumn>8537445</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>7738384</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>786682</ExclusionAmount>
      </TotalRevenue>
      <InfoInScheduleOPartIX>X</InfoInScheduleOPartIX>
      <GrantsToDomesticOrgs>
        <Total>35500</Total>
      </GrantsToDomesticOrgs>
      <CompCurrentOfficersDirectors>
        <Total>258674</Total>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>1379561</Total>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>43961</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>118075</Total>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>118243</Total>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>97948</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>169858</Total>
      </FeesForServicesAccounting>
      <FeesForServicesInvstMgmntFees>
        <Total>90297</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>2646276</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>120388</Total>
      </Advertising>
      <OfficeExpenses>
        <Total>533707</Total>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>97629</Total>
      </InformationTechnology>
      <Occupancy>
        <Total>217055</Total>
      </Occupancy>
      <Travel>
        <Total>565524</Total>
      </Travel>
      <ConferencesMeetings>
        <Total>113001</Total>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>73028</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>12253</Total>
      </Insurance>
      <OtherExpenses>
        <Description>Dues and subscriptions</Description>
        <Total>19785</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Taxes and licenses</Description>
        <Total>10511</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Bad debt expense</Description>
        <Total>-19471</Total>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>6701803</Total>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>8166952</BOY>
        <EOY>5209604</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>55985</BOY>
        <EOY>14205</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>126715</BOY>
        <EOY>151042</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>1780206</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>886760</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>159259</BOY>
        <EOY>893446</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>9761544</BOY>
        <EOY>13415527</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>45778</BOY>
        <EOY>68162</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>18316233</BOY>
        <EOY>19751986</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>401824</BOY>
        <EOY>646705</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>4877305</BOY>
        <EOY>3758238</EOY>
      </DeferredRevenue>
      <OtherLiabilities>
        <BOY>535325</BOY>
        <EOY>537826</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>5814454</BOY>
        <EOY>4942769</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>12501779</BOY>
        <EOY>14809217</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>12501779</BOY>
        <EOY>14809217</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>18316233</BOY>
        <EOY>19751986</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>1835642</ReconcilationRevenueExpenses>
      <ReconciliationUnrealizedInvest>471796</ReconciliationUnrealizedInvest>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondeduct>0</SubstantiallyAllDuesNondeduct>
      <OnlyInHouseLobbying>0</OnlyInHouseLobbying>
      <AgreeToCarryoverPriorYear>0</AgreeToCarryoverPriorYear>
      <DuesAssessments>5386105</DuesAssessments>
      <NonDedLobbyPoliticalCurrent>12000</NonDedLobbyPoliticalCurrent>
      <NonDedLobbyPoliticalTotal>12000</NonDedLobbyPoliticalTotal>
      <AmountToBeCarriedOver>0</AmountToBeCarriedOver>
      <TaxableAmount>12000</TaxableAmount>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>166991</OtherCostOrOtherBasis>
        <Depreciation>166991</Depreciation>
        <BookValue>0</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>1428575</OtherCostOrOtherBasis>
        <Depreciation>617828</Depreciation>
        <BookValue>810747</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>184640</OtherCostOrOtherBasis>
        <Depreciation>101941</Depreciation>
        <BookValue>82699</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>893446</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>Deferred rent liabilities</Description>
        <Amount>128292</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Negative goodwill</Description>
        <Amount>409534</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>537826</TotalOfAmounts>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
      <TotRevenueEtcAuditedFinclStmt>9009241</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>471796</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>471796</RevenueNotRptdF990>
      <RevenueSubtotal>8537445</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>8537445</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>6701803</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>6701803</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>6701803</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>Description of Uncertain Tax Positions Under FIN 48:</Identifier>
        <ReturnReference>Part X, Line 2:</ReturnReference>
        <Explanation>Management evaluated ABC's tax positions and has concluded that there are no uncertain tax positions that require recognition or disclosure in the financial statements.</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>1</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Orthotic &amp; Prosthetic Assistance Fund</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>13303 Hunting Birds Lane</AddressLine1>
          <City>Charlottes</City>
          <State>NC</State>
          <ZIPCode>28278</ZIPCode>
        </AddressUS>
        <EINOfRecipient>541747398</EINOfRecipient>
        <IRCSection>501(c)(3)</IRCSection>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <MethodOfValuation>N/A</MethodOfValuation>
        <DescriptionOfNonCashAssistance>N/A</DescriptionOfNonCashAssistance>
        <PurposeOfGrant>Support for First Clinics Initiative</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Amputee Coalition of America</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>900 East Hill Avenue Suite 205</AddressLine1>
          <City>Knoxville</City>
          <State>TN</State>
          <ZIPCode>37915</ZIPCode>
        </AddressUS>
        <EINOfRecipient>521701146</EINOfRecipient>
        <IRCSection>501(c)(3)</IRCSection>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <MethodOfValuation>N/A</MethodOfValuation>
        <DescriptionOfNonCashAssistance>N/A</DescriptionOfNonCashAssistance>
        <PurposeOfGrant>Support for Paddy Rossbach (Amputee) Youth Camp</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>The National Commission on Orthotic and Prosthetic Education</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>330 John Carlyle Street Suite 200</AddressLine1>
          <City>Alexandria</City>
          <State>VA</State>
          <ZIPCode>22314</ZIPCode>
        </AddressUS>
        <EINOfRecipient>541970142</EINOfRecipient>
        <IRCSection>501(c)(3)</IRCSection>
        <AmountOfCashGrant>20000</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <MethodOfValuation>N/A</MethodOfValuation>
        <DescriptionOfNonCashAssistance>N/A</DescriptionOfNonCashAssistance>
        <PurposeOfGrant>Support for education of O&amp;P professionals.</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>3</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIV>
        <Identifier>Procedure for Monitoring Grants in the U.S.:</Identifier>
        <ReturnReference>Part I, Line 2:</ReturnReference>
        <Explanation>Schedule I, Part I, Line 2: ABC requires a written or in-person status report from any organization to which they have provided funds.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationCommittee>X</CompensationCommittee>
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <Form990ScheduleJPartII>
        <NamePerson>Catherine A Carter</NamePerson>
        <Title>Executive Director</Title>
        <BaseCompensationFilingOrg>220378</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>1060</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>9113</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>19258</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>249809</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Stephen B Fletcher</NamePerson>
        <Title>Director, Clinical Resources</Title>
        <BaseCompensationFilingOrg>146684</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>1015</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>6776</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>16136</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>170611</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 11</ReturnReference>
        <Explanation>A draft copy of the Form 990 is sent to the Finance Committee for review prior to the return being filed.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 12c</ReturnReference>
        <Explanation>The Board of Directors discusses the policy on a regular basis, and seeks to be open and informed about potential, perceived and real conflicts of interest.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 15a</ReturnReference>
        <Explanation>The Board of Directors and/or members of the Executive Committee will develop the Executive Director's performance review on an annual basis. The performance review will demonstrate a rationale for executive pay compensation decisions. The ABC Board of Directors' President and designees will have access to contemporary comparability data including non-profit salary surveys and regional salary surveys that will include data on organizations similar in services provided, geographic scope, number of employees and size of budget, revenues and number of people served.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>ABC makes governing documents, conflict of interest policy, and financial statements available upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other Fees</Identifier>
        <ReturnReference>Form 990, Part IX, line 11g</ReturnReference>
        <Explanation>Surveyors: Total expenses 1,646,427. Testing services: Total expenses 670,545. Consultants: Total expenses 205,916. Design: Total expenses 105,462. Temporary help: Total expenses 14,509. Payroll processing: Total expenses 3,417.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part XII, Line 2c:</ReturnReference>
        <Explanation>ABC's Finance Committee assumes the responsibility for oversight of the audit of its financial statements and selection of an independent accountant. The process has not changed from previous years.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>