AMERICAN BOARD FOR CERTIFICATION IN ORTHOTICS & PROSTHETICS INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD FOR CERTIFICATION IN ORTHOTICS & PROSTHETICS INC (EIN 52-6054152)
- Tax period
- 2011-12-01 to 2012-11-30
- Filed
- 2013-04-09
- IRS object ID
- 201330999349300118
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-04-09T10:38:24-05:00 | Timestamp |
| Tax Period End Date | 2012-11-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582676261 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rogers & Company PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8300 Boone Boulevard Suite 600 | AddressLine1 |
| City | Vienna | City |
| State | VA | State |
| ZIP Code | 22182 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-12-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 526054152 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Board for Certification in | BusinessNameLine1 |
| Business Name Line2 | Orthotics Prosthetics & Pedorthics | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 7038367114 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 John Carlyle Street No 210 | AddressLine1 |
| City | Alexandria | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Catherine A Carter | Name |
| Title | Executive Director | Title |
| Phone | 7038367114 | Phone |
| Date Signed | 2013-04-09 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Darrin S Rogers CPA | Name |
| PTIN | P00618433 | PTIN |
| Phone | 7038930300 | Phone |
| Date Prepared | 2013-04-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Catherine A Carter | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 John Carlyle Street No 210 | AddressLine1 |
| City | Alexandria | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 14063021 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.abcop.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1948 | YearFormation |
| State Legal Domicile | DE | StateLegalDomicile |
| Activity Or Mission Description | Certifying and accrediting organization for the orthotic, prosthetic and pedorthic professions. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 23 | TotalNbrEmployees |
| Total Nbr Volunteers | 75 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 12379 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 12379 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8629165 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8704784 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 423308 | InvestmentIncomePriorYear |
| Investment Income Current Year | 386009 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 3491 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1160 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9068343 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9104332 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 45000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 32625 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1614208 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1758620 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4792643 | OtherExpensePriorYear |
| Other Expenses Current Year | 5378119 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6451851 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7169364 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2616492 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1934968 | RevenuesLessExpensesCY |
| Total Assets BOY | 15143154 | TotalAssetsBOY |
| Total Assets EOY | 18316233 | TotalAssetsEOY |
| Total Liabilities BOY | 5114167 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5814454 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 10028987 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 12501779 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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 |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 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 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 17 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 23 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7038367114 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 John Carlyle Street Ste 210 | AddressLine1 |
| City | Alexandria | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (18 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Donald D Virostek CPO | |||||||
| President | 2.00 | X | X | 0 | 0 | 0 | |
| Timothy E Miller CPO | |||||||
| President Elect | 2.00 | X | X | 0 | 0 | 0 | |
| Curt A Bertram CO | |||||||
| Secretary-Treasurer | 2.00 | X | X | 0 | 0 | 0 | |
| John M Kenney CPO FAAOP | |||||||
| Immediate-Past President | 2.00 | X | X | 0 | 0 | 0 | |
| Donald Deane Doty Jr CPO | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Charles H Dankmeyer Jr CPO | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Christopher J Fairman CPO | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Deborah S Plescia CPO | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Dennis J Janisse C Ped | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Donald L Pierson Jr COCPed | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| James H Wynne CPO FAAOP | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Roy B Davis III PhD | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Anthony Sertick JD | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Catherine A Carter | |||||||
| Executive Director | 40.00 | X | 198873 | 0 | 24501 | ||
| Stephen B Fletcher | |||||||
| Director, Clinical Programs | 40.00 | 128764 | 0 | 19182 | X | ||
| Debra D Ayers | |||||||
| Director, PR & Marketing | 40.00 | 101994 | 0 | 9089 | X | ||
| Heather R Harris | |||||||
| Director, Continuing Education Prog. | 40.00 | 100745 | 0 | 10011 | X | ||
| Christine E Heckenberg | |||||||
| Director, Facility Accreditation | 40.00 | 122519 | 0 | 16454 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 652895 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 79237 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| OPR Management LLC | |||||
| PO Box 890206 | Charlotte | NC | 28289 | Facility Accreditation Surveyors | 2053700 |
| Professional Examination Service | |||||
| 475 Riverside Dr 6th Fl | New York | NY | 10115 | Credentialing Exam Creators/Admin | 483471 |
| Veris Consulting Inc | |||||
| 11710 Plaza America Dr 300 | Reston | VA | 20190 | Accounting Services | 155935 |
| Ogilvy PR Worldwide | |||||
| PO box 7247-7417 | Philadelphia | PA | 19170 | Public Relations Services | 113787 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| All Other Contributions | 12379 | AllOtherContributions |
| Total Contributions | 12379 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Individual & Facility | 900099 | 5207496 | 5207496 |
| Facility Accreditation | 900099 | 2386406 | 2386406 |
| Examination Programs | 900099 | 990425 | 990425 |
| Continuing Education | 900099 | 89920 | 89920 |
| Publications | 541800 | 30537 | 30537 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8704784 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 300180 | TotalRevenueColumn |
| Exclusion | $300,180 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1160 | TotalRevenueColumn |
| Exclusion | $1,160 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5044518 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4958689 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 85829 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 85829 | TotalRevenueColumn |
| Exclusion | $85,829 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9104332 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8704784 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $387,169 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32625 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 243896 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1268684 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38678 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96492 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110870 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86428 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 168069 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70766 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2836661 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 118774 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 333154 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 122955 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 223392 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 555917 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46815 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59065 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11718 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Testing service | 398120 |
| Bank fees | 132532 |
| Design | 118689 |
| Dues | 24624 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70440 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7169364 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7399788 | BOY |
| EOY | 8494399 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40850 | BOY |
| EOY | 55985 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 240809 | BOY |
| EOY | 126715 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 972990 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 813731 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 202328 | BOY |
| EOY | 159259 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7225458 | BOY |
| EOY | 9434097 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33921 | BOY |
| EOY | 45778 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15143154 | BOY |
| EOY | 18316233 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 457383 | BOY |
| EOY | 401824 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4135537 | BOY |
| EOY | 4877305 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 521247 | BOY |
| EOY | 535325 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5114167 | BOY |
| EOY | 5814454 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10028987 | BOY |
| EOY | 12501779 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10028987 | BOY |
| EOY | 12501779 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15143154 | BOY |
| EOY | 18316233 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1934968 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 537824 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
| Dues Assessments | 7593902 | DuesAssessments |
| Non Ded Lobby Political Current | 10800 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 10800 | NonDedLobbyPoliticalTotal |
| Taxable | $10,800 | TaxableAmount |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 166991 | OtherCostOrOtherBasis |
| Depreciation | 166991 | Depreciation |
| Book Value | 0 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 621359 | OtherCostOrOtherBasis |
| Depreciation | 557566 | Depreciation |
| Book Value | 63793 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 184640 | OtherCostOrOtherBasis |
| Depreciation | 89174 | Depreciation |
| Book Value | 95466 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 159259 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Deferred rent liabilities | $113,412 |
| Negative goodwill | $421,913 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 535325 | TotalOfAmounts |
| Total Revenue | 9104332 | TotalRevenue |
| Total Expenses | 7169364 | TotalExpenses |
| Excess Or Deficit For Year | 1934968 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 537824 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 537824 | TotalAdjustments |
| Excess Or Deficit Per FS | 2472792 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 9642156 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 537824 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 537824 | RevenueNotRptdF990 |
| Revenue Subtotal | 9104332 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9104332 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 7169364 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7169364 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7169364 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Description of Uncertain Tax Positions Under FIN 48: | Identifier |
| Return Reference | Part X: | ReturnReference |
| Explanation | Management evaluated ABC's tax positions and concluded that ABC's financial statements do not include any uncertain tax positions. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| Orthotic & Prosthetic Assistance Fund | |||||||
| 13303 Hunting Birds Lane | Charlottes | NC | 28278 | 541747398 | 501(c)(3) | 5000 | Ongoing support for fund administration |
| Amputee Coalition of America | |||||||
| 900 East Hill Avenue Suite 205 | Knoxville | TN | 37915 | 521701146 | 501(c)(3) | 5000 | Support for Amputee Youth Camp. |
| The National Commission on Orthotic and Prosthetic Education | |||||||
| 330 John Carlyle Street Suite 200 | Alexandria | VA | 22314 | 541970142 | 501(c)(3) | 20000 | Support for education of O&P professionals. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 3 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | 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 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Catherine A Carter | NamePerson |
| Base Compensation Filing Org | 198366 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 507 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 8222 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 16279 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 223374 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | A draft copy of the Form 990 is sent to the Finance Committee for review prior to the return being filed. | |
| Form 990, Part VI, Section B, line 12c | 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. | |
| Form 990, Part VI, Section B, line 15a | 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. | |
| Form 990, Part VI, Section C, line 19 | ABC makes governing documents, conflict of interest policy, and financial statements available upon request. | |
| Form 990, Part XI, line 5: | Net unrealized gains on investments: 537,824. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XII, Line 2c | 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. |
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