2013-11-14T14:16:34-06:00 2012-12-31 ERNST & YOUNG US LLP 155 NORTH WACKER DRIVE CHICAGO IL 60606 990 2012-01-01 362118323 College of American Pathologists % STEPHEN MYERS COLL 8478327577 325 Waukegan Road Suite Northfield IL 60093 STEPHEN MYERS 2013-11-14 3128792000 2012 2016-02-25 16:41:14Z Charles Roussel CEO 325 Waukegan Road Northfield IL 60093 207826440 false X www.cap.org X 1947 IL CAP, the leading organization of Board-Certified Pathologists, serves patients, pathologists and the public by fostering and advocating excellence in the practice of pathology and laboratory medicine. 19 16 695 12108 4780421 -73361 853822 984290 153187516 160755918 6566598 11347435 165614 -219905 160773550 172867738 805200 549600 0 0 68585649 71941934 0 0 0 98784539 104192059 168175388 176683593 -7401838 -3815855 232573163 233826160 132263854 132927946 100309309 100898214 X CAP, the leading organization of Board-Certified Pathologists, serves PATIENTS, PATHOLOGISTS AND THE PUBLIC BY FOSTERING AND ADVOCATING EXCELLENCE IN THE PRACTICE OF PATHOLOGY AND LABORATORY MEDICINE WORLDWIDE. false false SEE SCHEDULE O. Laboratory Accreditation - The CAP Laboratory Accreditation Program is an internationally recognized program based on the CAP Laboratory Accreditation Standards and exceeds all regulatory compliance standards. The Laboratory Accreditation Program uses a comprehensive approach to incorporate compliance assessment and process improvement as an ongoing collaboration between CAP and laboratory staff to promote optimal laboratory performance. The CAP's accreditation expertise promotes continuous quality improvement, enabling the laboratory to provide the highest available level of patient care and ensure patient safety. SEE SCHEDULE 0. false true true true false false false false false true true false true true false true false false false true false false false false false false true false true false false false false false true false false false false false true true true false true 341 0 true 695 true true true false false false true true false X 19 16 false false false false true true true true true false false true true true true true true true true true false CA X STEPHEN MYERS 8478327577 325 Waukegan Road Northfield IL 60093 Stanley J Robboy MD FCAP 30.0 0.0 X X 161262 0 0 Gene N Herbek MD FCAP 24.0 0.0 X X 127040 0 0 Paul N Valenstein MD FCAP 20.0 0.0 X X 52219 0 0 David L Booker MD FCAP 12.0 0.0 X 1853 0 0 Richard C Friedberg MD PHD FCAP 12.0 0.0 X 5461 0 0 Patrick E Godbey MD FCAP 12.0 0.0 X 9728 0 0 Richard R Gomez MD FCAP 12.0 0.0 X 1907 0 0 M Elizabeth Hammond MD FCAP 12.0 0.0 X 2826 0 0 William F Hickey MD FCAP 12.0 2.0 X 9042 0 0 Bharati Suketu Jhaveri MD FCAP 12.0 0.0 X 694 0 0 George F Kwass MD FCAP 12.0 0.0 X 0 0 0 Stephen J Sarewitz MD FCAP 12.0 0.0 X 637 0 0 Gail Habegger Vance MD FCAP 12.0 2.0 X 1263 0 0 Elizabeth A Wagar MD FCAP 12.0 0.0 X 5345 0 0 R Bruce Williams MD FCAP 12.0 0.0 X 6234 0 0 Nicole Riddle MD 12.0 0.0 X 3487 0 0 David Alan Novis MD FCAP 12.0 0.0 X 5235 0 0 Rebecca JohnsonMDFCAP 12.0 0.0 X 0 0 0 James S Hernandez MD MS FCAP 12.0 0.0 X 592 0 0 Michael B Prystowsky MD PhD FCA 12.0 0.0 X 374 0 0 James Edward RichardDOFCAP 12.0 0.0 X 0 0 0 Roseann I Wu MD MPH 12.0 0.0 X 0 0 0 Lewis Allen Hassell MD FCAP 2.0 5.0 X 0 0 0 Jennifer L Hunt MD MEd FCAP 4.0 5.0 X 0 0 0 Charles Roussel 40.0 2.0 X 885552 0 334462 Stephen Myers 40.0 0.0 X 352675 0 115478 Elizabeth Usher 40.0 0.0 X 352066 0 150704 George Fiedler 40.0 5.0 X 305153 0 125061 John Scott 40.0 0.0 X 295340 0 95087 Noel Adachi 40.0 0.0 X 313909 0 131441 Marcia Geotsalitis 40.0 0.0 X 315179 0 130626 John Olsen 40.0 0.0 X 315334 0 87151 Gregory Gleason 40.0 0.0 X 298893 0 82420 Pamela Mix 40.0 0.0 X 283634 0 101693 Sandra Grear 40.0 0.0 X 264634 0 94133 Ann Neumann 40.0 0.0 X 186995 0 73128 Bruce Cattie 40.0 0.0 X 305852 0 49298 Monique M Van Berkum 40.0 0.0 X 268693 0 73192 Nazneen Aziz 40.0 0.0 X 246711 0 71236 Debra Konicek 40.0 0.0 X 245056 0 65642 Kirsten Haake 40.0 0.0 X 246481 0 46030 Constance Filling X 176845 0 10069 Charles Wagner X 156897 0 3535 6211098 0 1840386 243 true true false The Revere Group 325 N Lasalle Avenue CHICAGO IL 60610 Prof Svcs-consulting 3405902 Accenture LLC 161 N Clark Street ARLINGTON IL 60601 Prof Svcs-consulting 2572610 Amirsys Inc 2180 S 1300 East Suite 570 CHICAGO UT 84106 SOFTWARE DEVELOPMENT 1949243 Application Software Technology 1755 Park Street Suite 100 SALT LAKE CITY IL 60563 Prof Svcs-consulting 1820536 Oracle America Inc PO Box 203448 BOSTON TX 75320 SOFTWARE SUPPORT 1636474 23 984290 0 984290 Laboratory Improvement Programs 541990 117450257 117450257 Accreditation Revenue 541990 27583412 27583412 Terminology 541990 3748592 3495165 253427 Membership dues 541990 3306629 3306629 Periodical & Published Materials 511120 5109688 639416 4470272 3557340 3557340 160755918 2606667 78 2606589 0 56644 56644 3000 4470 -1470 0 -1470 -1470 43695000 34954232 8740768 8740768 8740768 0 0 0 IMQIS JOINT VENTURE 541990 -422862 -422862 ACCREDITATION CHECKLIST REVENUES 541990 81056 81056 INVESTMENT SETTLEMENT CLAIMS 541990 29623 29623 37104 37104 -275079 172867738 155690413 4780421 11412614 549600 0 0 0 8437156 0 50102387 3793812 5615001 3993578 0 803922 419658 198061 0 380371 13455439 0 2398086 3892108 0 3008555 18346845 0 1467582 532320 0 9034023 0 COST OF MATERIALS 43478387 POSTAGE 2248931 PRINTING 1842695 EQUIPMENT, RENTAL, & MAINT. 947047 1738029 176683593 149938 136742 22645255 22916596 0 0 56975088 58923555 0 0 0 0 175000 175000 384609 360648 2342510 2228641 140944215 85310589 52895345 55633626 57227382 55771294 22940304 21675362 0 622942 0 0 16837732 15381754 232573163 233826160 22013714 21625035 0 0 98252970 99630923 0 0 0 0 0 0 8928865 8375771 0 0 3068305 3296217 132263854 132927946 X 100309309 100898214 0 0 0 0 100309309 100898214 232573163 233826160 X -3815855 4254485 150275 X false true X true true true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5000 5000 5000 true CAP Political Action COMMITTEE 1350 I Street NW Suite 59 Washington DC 20005 521789874 508092 false false true 3306629 1246146 -3143464 -1897318 991989 -2889307 Organization's direct and indirect polictical campaign activities. Schedule C, Part I-A, Line 1 The College of American Pathologists makes political contributions in support of individuals running for various elected offices in amounts ranging from $200 to $750. 4045725 4045725 24252056 15865028 8387028 1730020 1319777 410243 110916414 68125784 42790630 55633626 Alternative Investments 21675362 C 21675362 Short-Term Investments 11192554 Deferred Compensation 3266610 Miscellaneous Receivables 922590 15381754 0 Deferred Compensation 3266610 Life Fellowship 29607 3296217 176341157 4254485 4471 4258956 172082201 931341 -145804 785537 172867738 175752252 175752252 931341 931341 176683593 Rental Expenses SCHEDULE D, PART XI, LINE 2d Other Liabilities Part XI, Line 2d -- Rental Expenses -- Expenses from Sunday Rental of Parking Lot for overflow from adjacent church. Joint Venture Income / (Loss) SCHEDULE D, PART XI, LINE 4b Income/(Loss) from Passthrough not reported on books until 2013. East Asia and the Pacific Program Services See Part V 387280 Europe (Including Iceland and Greenland) Program Services See Part V 297585 Middle East and North Africa Program Services SEE PART V 121797 South Asia Program Services SEE PART V 101119 North America Program Services SEE PART V 98557 South America Program Services SEE PART V 75330 Sub-Saharan Africa Program Services SEE PART V 11418 Central America and the Caribbean Program Services SEE PART V 11379 Central America and the Caribbean Investments N/A 21005362 22109827 22109827 true false true true true false Description of Services in the Region Schedule F, Part I, Line 3(e) International Travel Expenditures of Staff and Members relating to mission-centric committee meetings, tradeshows, seminars/conferences. In addition, expenditures reflect travel dollars for laboratory accreditation international inspections. true CAP FOUNDATION 325 North Waukegan Northfield IL 60093 366134600 501(C)(3) 500000 See Part IV NATIONAL ACADEMY OF SCIENCES 500 Fifth Street NW Washington DC 20001 530196932 501(C)(3) 25000 See Part IV NATIONAL ACADEMY OF SCIENCES 500 Fifth Street NW Washington DC 20001 530196932 501(C)(3) 20000 3 Description of Organization's Procedures for Monitoring the Use of Grants FORM 990, SCHEDULE I, LINE 2 The CAP Foundation contribution is calculated on an annual basis using a formula approved by the CAP Board of Governors. This contribution is used to support administrative activities SCHEDULE I, PART II, COLUMN (H), LINE (1) PURPOSE OF GRANT OR ASSISTANCE THE CAP FOUNDATION CONTRIBUTION IS AN OPERATING GRANT TO COVER ALL OF THE ORGANIZATION'S OPERATING AND FUND-RAISING EXPENDITURES. SCHEDULE I, PART II, COLUMN (H), LINE (2) PURPOSE OF GRANT OR ASSISTANCE The National Academy of Science contributions are in support of the institution's STUDY ON Policy Issues in Translating the Promise of Personalized Medicine into Reality. The College monitors these grants by active participation and attendance to various meetings of personnel and a staff member from Council on Government & Professional Affairs (CGPA). SCHEDULE I, PART II, COLUMN (H), LINE (3) PURPOSE OF GRANT OR ASSISTANCE The National Academy of Science contributions are in support of the institution's Roundtable of Translating Genomic-based Research for Health program. The College monitors these grants by active participation and attendance to various meetings of personnel and a staff member from Council on Government & Professional Affairs (CGPA). X X X X true true X X X X X X false false false Stanley J Robboy MD FCAP 0 0 0 0 161262 0 0 0 0 0 161262 0 0 0 Charles Roussel 561370 0 224000 0 100182 0 311666 0 22796 0 1220014 0 0 0 Stephen Myers 290605 0 58251 0 3819 0 97547 0 17931 0 468153 0 0 0 Elizabeth Usher 279187 0 30000 0 42879 0 128826 0 21878 0 502770 0 0 0 George Fiedler 234377 0 67741 0 3035 0 99600 0 25461 0 430214 0 0 0 John Scott 243064 0 49587 0 2689 0 72733 0 22354 0 390427 0 0 0 Noel Adachi 243144 0 69521 0 1244 0 107572 0 23869 0 445350 0 0 0 Marcia Geotsalitis 246795 0 64570 0 3814 0 107124 0 23502 0 445805 0 0 0 John Olsen 268246 0 45723 0 1365 0 82325 0 4826 0 402485 0 0 0 Gregory Gleason 247366 0 48000 0 3527 0 81295 0 1125 0 381313 0 0 0 Pamela Mix 242028 0 40797 0 809 0 82912 0 18781 0 385327 0 0 0 Sandra Grear 217690 0 43318 0 3626 0 74381 0 19752 0 358767 0 0 0 Ann Neumann 157012 0 24478 0 5505 0 53108 0 20020 0 260123 0 0 0 Bruce Cattie 211538 0 93750 0 564 0 48173 0 1125 0 355150 0 0 0 Monique M Van Berkum 218705 0 48542 0 1446 0 49885 0 23307 0 341885 0 0 0 Nazneen Aziz 220499 0 25027 0 1185 0 50935 0 20301 0 317947 0 0 0 Debra Konicek 193263 0 49678 0 2115 0 43957 0 21685 0 310698 0 0 0 Kirsten Haake 203286 0 41339 0 1856 0 36849 0 9181 0 292511 0 0 0 Constance Filling 125361 0 50504 0 980 0 5041 0 5028 0 186914 0 0 0 Charles Wagner 62159 0 94575 0 163 0 0 0 3535 0 160432 0 0 0 FIRST CLASS OR CHARTER TRAVEL: SCHEDULE J, PART I, LINE 1A First Class travel is provided to the CAP Board President and the CAP Chief Executive Officer. A portion of first class travel is treated as taxable compensation to the listed person in accordance with IRS rules and regulations. TRAVEL FOR COMPANIONS: Schedule J, Part I, Line 1A CAP provides travel for companions to Board members traveling on CAP business. CAP also provides companion travel to executive staff traveling to Board of Governors meetings. Companion travel is treated as taxable compensation to the Board members and executive staff. Tax indemnification and gross-up payments: Schedule J, Part I, Line 1A The Chief Executive Officer (CEO) is entitled to a tax gross-up to cover the tax liability associated with Illinois residency. CAP has a written agreement outlining the terms for the gross-up and calculating the amount. Housing Allowance or Residence for Personal Use: Schedule J, Part I, Line 1A The CEO and Chief Marketing Officer receive housing allowances as a fringe benefit. CAP has a written agreement outlining the terms for the housing allowance and a procedure for calculating. The housing allowances are treated as taxable compensation to the listed persons. Supplemental Information Schedule J, Part II, Line 1 Column B(ii) - includes incentive earned in 2011, paid in 2012. Column C - Includes incentive, pension AND 401K match earned in 2012. Based on the guidance provided in the instructions to the form 990, any payments to the participants related to these plans that were made within 2-1/2 months after the end of the organization's tax year are not treated as deferred compensation for purposes of schedule J. Such amounts are properly reported as compensation for Form 990 purposes when included in the participants' Form W-2 Wages. Any payments made after the 2-1/2 months are properly reported as deferred compensation on the IRS Form 990 return, disclosing compensation earned by these individuals under the plans for such year. Stephen Myers CFO COO of CAP PRES. OF JOINT VENTURE 624258 PRODUCT DEVELOPMENT SERVICES false George Fiedler VP of CAP BOARD MEMBER OF JOINT VEN 624258 PRODUCT DEVELOPMENT SERVICES false Program Service Activity #1 Form 990, Part III, Line 4a Proficiency Testing - The CAPs Proficiency Testing (PT) programs are the gold-standard mark of quality for every laboratory. The program includes more than 600 PT Surveys, and they are used by nearly 22,000 laboratories in 103 countries. The CAPs Surveys provides the most comprehensive laboratory peer-comparison program in the world with large peer groups to ensure accurate evaluations, rich education tools, broad technical backup, and support for the latest testing methodologies. CAP PT Surveys are developed with the contributions of more than 500 leading medical and scientific experts across 26 CAP scientific resource committees. These practicing laboratory professionals join the CAP professional staff and collaborators from the CDC, AABB, AACC, and elsewhere to keep the CAP Surveys current and relevant. These contributions help the program to provide the assurance you demand, an assurance you can pass along to patients, the health care team, and regulators. The CAP also offers the EXCELprogram with more than 65 modules, designed for the physician office laboratory point of care laboratories. The CAP is proud to offer an unprecedented number of routine, specialty and esoteric PT programs contributing the accurate diagnosis and treatment of patients. Program Service Activity #3 Form 990, Part III, Line 4C Education/ Learning - The CAP is the leading resource for information and education in the practice and science of pathology and laboratory medicine. Leading medical and scientific experts develop the learning content on standards, best practices, and innovation in test selection, disease diagnosis, and patient therapies. The curriculum of more than 300 courses offers pathologists and laboratory professionals with the tools and resources to continually improve scientific and practice skills; meet licensure and re-certification requirements; prepare for new and enhanced roles. CAP has launched several new programs that build and maintain the competencies of pathologists and laboratory professionals. The CAP Advanced Practical Pathology Program, part of the CAP Institute, allows pathologists to demonstrate special knowledge and skill in select practice areas. The College also offers an expanding menu of challenging self-assessment modules to help ABP diplomates meet Maintenance of Certification requirements. The Competency Assessment Program presents opportunities for laboratory professionals to test their knowledge in 11 different laboratory disciplines and helps the laboratory satisfy CLIA requirements. Education courses are available in a variety of engaging and interactive formats, including live workshops, online courses, audio and web conferences, and journal-based programs. Education is also responsible for developing and coordinating more than 90 courses at the Colleges annual meeting. DESCRIPTION OF CLASSES OF MEMBERS OR STOCKHOLDERS Form 990, Part VI, Question 6 The CAP is the only medical organization comprised exclusively of board-certified pathologists and pathologists-in-training. The 18,000 members provide a network of knowledge and leadership for all laboratory professionals. Every CAP program is pathologist-driven, which is why the CAP is considered the gold-standard worldwide and the leader in advancing excellence. Fellow: Physicians of good moral character shall be eligible for Fellowship if they devote themselves primarily to the practice of Pathology and are certified by the American Board of Pathology, the Royal College of Physicians and Surgeons of Canada, the American Osteopathic Board of Pathology, or other certifying body approved by the Board of Governors. Life Fellow: Fellows of the College in good standing may qualify for Life Fellowship by prepayment of dues as prescribed by the Board of Governors. Honorary Fellow: Individuals who have made outstanding contributions to the science of Pathology or to the College may be elected to Honorary Fellowship by the Board of Governors. Inactive Fellow: A Fellow who does not qualify for emeritus standing but who has retired from Pathology for reasons acceptable to the Board of Governors, upon application may be granted inactive standing. Junior Member: Physicians of good moral character shall be eligible if they are actively enrolled in, or have completed, a formal training program in Pathology towards the qualifications of the American Board of Pathology, the Royal College of Physicians and Surgeons of Canada, or the American Osteopathic Board of Pathology. International Fellow: Physicians residing outside of the United States and Canada who spend at least fifty percent of their professional time practicing Pathology, and who have taken and passed their country's certifying Pathology exam (if there is one established), shall be eligible to be International Fellows. Affiliate Member: Qualified physicians who are certified in Pathology in a foreign country by an internationally recognized certifying body, and/or whose major practice in a foreign country is devoted to Pathology, shall be eligible to be Affiliate Members. Emeritus Fellow, Emeritus International Fellow, and Emeritus Affiliate Member: Upon application to the Board of Governors, Fellows, International Fellows, or Affiliate Members who have attained the age of 70 may be granted emeritus standing. Fellows, International Fellows, or Affiliate Members who have attained the age of 65, or such age may be considered appropriate in individual cases by the Board of Governors, and who have retired from the active practice of Pathology, upon application may be granted emeritus standing. DESCRIPTION OF CLASSES OF PERSONS AND THE NATURE OF THEIR RIGHTS Form 990, Part VI, Question 7A Fellow: Fellows shall have the right to hold elective office and to appointment or election to the Board of Governors, in addition to the right to vote and to committee membership. They shall have the privilege of using the initials "FCAP" after their names. Life Fellow: They shall have the same rights as Fellow class above. Honorary Fellow: They shall not have the right to vote, hold elective office, or be required to pay dues. They may be appointed to committees. Inactive Fellow: They shall not have the right to hold office or vote. Junior Member: They shall not have the right to vote in the election of College Officers or Governors or on the adoption of amendments to the Constitution or Bylaws. They may be appointed to committees and vote as members of such committees. International Fellow: They shall have the privilege of using the initials "IFCAP" after their names but will not have the right to vote or hold elective office. They may be appointed to participate in committees electronically. Affiliate Member: They shall not have the right to vote or hold elective office but may be appointed to committees. This membership class will be closed to new applicants effective September 26, 2008, and thereafter eliminated when there are no longer members in this class. Emeritus Fellow, Emeritus International Fellow, and Emeritus Affiliate Member: They shall not have the right to hold office or vote. They may be appointed to committees. This membership class will be closed to new applicants effective September 26, 2008, and thereafter eliminated when there are no longer members in this class. DESCR CLASSES OF PERSONS, DECISIONS REQUIRING APPR & TYPE OF VOTING RIGHTS Form 990, Part VI, Question 7B Amendments to the Constitution and Bylaws have to be voted on and approved by the eligible voting members of CAP. DESCRIBE THE PROCESS USED BY MANAGEMENT &/OR GOVERNING BODY TO REVIEW 990 Form 990, Part VI, Question 11 The College of American Pathologists (CAP) Form 990 is reviewed by the Senior Director of Finance and Chief Financial and Operating Officer. During the preparation of the Form 990 senior management is consulted for areas that require their expertise. A draft of the Form 990 is sent electronically to the Finance Committee prior to filing, and the final Form 990 is sent electronically to the members of the Board of Governors prior to filing. DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST FORM 990, PART VI, QUESTION 12C All officers, governors and ex officio Board members are required annually to sign a pledge of duty and complete a comprehensive conflicts of interest disclosure form covering a number of areas of potential conflict. A disclosure report is then compiled from the returned information and distributed to the entire Board for discussion at its first meeting of the year. A plan of remediation (i.e. recusal from vote and/or discussion, etc) for any significant potential conflict is established at that time and recorded. During the year, at the start of each meeting, the Board chair (the president) asks the members to verbally disclose any new potential conflicts of interest they may have and those related to the meeting agenda. Appropriate action is then taken, if needed. Signed conflict of Interests disclosure forms from Key employees are also collected annually. A Conflicts of Interest Review Committee has been established to address any unresolved potential conflicts of interest of major significance. OFFICES & POSITIONS FOR WHICH PROCESS WAS USED, & YEAR PROCESS WAS BEGUN Form 990, Part VI, Question 15A & 15B Chief Executive Officer Compensation The terms of the chief executive officer compensation are detailed in the employment agreement and administered in keeping with the related College's Board-approved Executive Compensation Philosophy and Strategy. Executive Compensation The College of American Pathologists (CAP) desires to ensure that its executive compensation program is competitive, fair, and equitable, as well as compliant with regulatory guidelines and representative of market best practices. The organization will consider national peer groups of organizations comparable to CAP in size (i.e. revenues) and complexity to determine the market values for each of its executive positions. These peer groups vary by position and required skill sets. CAP has established a target position for each of the following components of its executive total compensation program: base salaries, total cash compensation, total direct compensation, qualified benefits, supplemental benefits and perquisites, and severance. The organization will exercise the utmost care in ensuring that all elements of each executive's compensation is properly reported as required on Internal Revenue Service Forms W-2, 941, and 990. JOINT VENTURE POLICY Form 990, Part VI, Question 16B Although there is no written policy, The College of American Pathologists has a 50% ownership of such joint venture and therefore has board representation that allows it to monitor the activity of such joint venture. AVAIL OF GOV DOCS, CONFLICTS OF INTEREST POLICY, & FIN STMTS TO GEN PUBLIC FORM 990, PART VI, QUESTION 19 The governing documents of the organization are available on the organization's website (www.cap.org). The Conflict of Interest Policy and the annual Audited Financial Statements are available upon request. Other Changes in Net Assets or Fund Balances Part XI, Line 5 Parking Lot Rental Expenses $4,471 COLLEGE OF AMERICAN PATHOLOGISTS FND 325 WAUKEGAN ROAD NORTHFIELD IL 60093 366134600 CHARITABLE IL 501(C)(3) 8 CAP true COLLEGE OF AMERICAN PATHOLGISTS PAC 1350 I STREET NW WASHINGTON DC 200053305 521789874 POLITICAL DC 527 CAP true false true false false false false false false false true false true false true true false true false false CAP - FOUNDATION B 500000 CASH CAP - FOUNDATION O 696271 COST CAP - FOUNDATION Q 20946 COST CAP - POLITICAL ACTION COMMITTEE L 120850 COST CAP - POLITICAL ACTION COMMITTEE L 508092 CASH CAP - POLITICAL ACTION COMMITTEE L 135595 COST