AMERICAN COLLEGE OF HEALTHCARE EXECUTIVES: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COLLEGE OF HEALTHCARE EXECUTIVES (EIN 36-3208430)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-08-15
- IRS object ID
- 201332279349303908
- Schema version
- 2012v2.1
- 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 | 2013-08-15T16:05:48-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420714325 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 S WACKER DRIVE STE 800 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60606 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363208430 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American College of Healthcare Executives | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 3124242800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One North Franklin Street Suite | AddressLine1 |
| Address Line2 | 1700 | AddressLine2 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60606 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Deborah J Bowen | Name |
| Title | FACHE, CAE | Title |
| Phone | 3124242800 | Phone |
| Date Signed | 2013-08-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Wayne Harder | Name |
| PTIN | P00294296 | PTIN |
| Phone | 3126343400 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACHE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Deborah J Bowen | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One North Franklin Street Suite | AddressLine1 |
| Address Line2 | 1700 | AddressLine2 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60606 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 15575149 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.ache.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1934 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | To advance members and healthcare management excellence. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 121 | TotalNbrEmployees |
| Total Nbr Volunteers | 1200 | TotalNbrVolunteers |
| Total Gross UBI | 1409887 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 685034 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 76056 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8886556 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9239515 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1406369 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1126515 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1498740 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1520437 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 11867721 | TotalRevenuePriorYear |
| Total Revenue Current Year | 11886467 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 214595 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 400840 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7248683 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7834288 | 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 | 2835483 | OtherExpensePriorYear |
| Other Expenses Current Year | 2893475 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10298761 | TotalExpensesPriorYear |
| Total Expenses Current Year | 11128603 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1568960 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 757864 | RevenuesLessExpensesCY |
| Total Assets BOY | 24274451 | TotalAssetsBOY |
| Total Assets EOY | 27102380 | TotalAssetsEOY |
| Total Liabilities BOY | 12491909 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 13303127 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 11782542 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 13799253 | NetAssetsOrFundBalancesEOY |
| Mission Description | To advance members and healthcare management excellence. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 0 | Expense |
| Grants | 0 | Grants |
| Revenue | 0 | Revenue |
| Description | The Fellow of the American College of Healthcare Executives (FACHE) credential denotes board certification in healthcare management. Earning the distinction of board certification in healthcare management as a FACHE signifies industry expertise, experience, and commitment to continuing education and professional development. Having the FACHE credential indicates a level of achievement in the profession. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 0 | Expense |
| Grants | 0 | Grants |
| Revenue | 0 | Revenue |
| Description | Healthcare Executive is the premier healthcare management periodical in the industry, providing industry leaders with the most current trends that directly affect the daily challenges they face. The magazine focuses on critical industry topics, best practices and management advice, strategies, and real-world solutions for meeting evolving challenges. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 0 | Expense |
| Grants | 0 | Grants |
| Revenue | 0 | Revenue |
| Description | American College of Healthcare Executives provides the tools needed to manage the healthcare executive's career by offering workshops covering leadership, management skills and career planning. | 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 | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | 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 | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 89 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 121 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| 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 | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | 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 | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| 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 | 1 | 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 | Isaias Lim | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3124249333 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One North Franklin Street Suite | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60606 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (30 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|---|
| Rulon F Stacey PHD FACHE | |||||||||
| Chairman/Immediate Past Chair | 5.00 | 1.00 | X | X | 2126 | 0 | 0 | ||
| Christopher D Van Gorder FACHE | |||||||||
| Immediate Past Chair | 5.00 | 1.00 | X | X | 0 | 0 | 0 | ||
| Paula R Autry FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| Kyle D Campbell FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| Christine Candio FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 617 | 0 | 0 | |||
| Gayle L Capozzalo FACHE | |||||||||
| Chairman Elect. / Chairman | 5.00 | 1.00 | X | X | 0 | 0 | 0 | ||
| Richard D Cordova FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| CAPT Robert S Fry PhD FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| John L Harrington Jr FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| Edward Lamb FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 874 | 0 | 0 | |||
| James Y Lee FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| John J Lynch FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| Timothy A Ols FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| Vanda L Scott EdD FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 617 | 0 | 0 | |||
| Sunil K Sinha MD FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| Diana M Smalley FACHE | |||||||||
| Governor / Chair Elect | 5.00 | 1.00 | X | X | 1347 | 0 | 0 | ||
| Darlene Stromstad FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| Stephen C Waldhoff FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| Lori L Wightman FACHE | |||||||||
| Governor | 5.00 | 1.00 | X | 0 | 0 | 0 | |||
| Thomas C Dolan PHD FACHE | |||||||||
| President and CEO | 20.00 | 20.00 | X | 741847 | 0 | 240644 | |||
| Deborah Jean Bowen FACHE | |||||||||
| Executive Vice President / COO | 20.00 | 20.00 | X | 385833 | 0 | 177274 | |||
| Edmund J Dietrich FACHE | |||||||||
| Chief Financial Officer | 20.00 | 20.00 | X | 195542 | 0 | 25346 | |||
| Cynthia A Hahn FACHE | |||||||||
| VP-Membership | 40.00 | 0.00 | 197718 | 0 | 25474 | X | |||
| Maureen Catherine Glass FACHE | |||||||||
| Foundation VP-Health Admin Press | 0.10 | 40.00 | 192823 | 0 | 29795 | X | |||
| Howard Jaye Horwitz FACHE | |||||||||
| Foundation VP-Education | 0.10 | 40.00 | 220785 | 0 | 38019 | X | |||
| Thom D Freyer FACHE | |||||||||
| VP-Regional Services | 40.00 | 0.00 | 200415 | 0 | 36707 | X | |||
| Kimberly J Mosley | |||||||||
| VP-Management Info Sys / CIO | 40.00 | 0.00 | 164776 | 0 | 22336 | X | |||
| Laura Wilkinson | |||||||||
| VP-Development | 40.00 | 0.00 | 119013 | 0 | 12709 | X | |||
| James A Polous | |||||||||
| Associate Director, MIS | 40.00 | 0.00 | 111945 | 0 | 22315 | X | |||
| Lisa Freund | |||||||||
| VP-Communications & Marketing | 40.00 | 0.00 | 141308 | 0 | 29240 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2677586 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 659859 | TotalOtherCompensation |
| Number Individuals GT100 K | 14 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Royle Printing | |||||
| 745 S Bird Street | Sun Prairie | WI | 53590 | Printing Services | 260066 |
| Townsend Group | |||||
| Two Wisconsin Circle Suite 900 | Chevy Chase | MD | 20815 | Ad Sales | 187862 |
| United Fulfillment | |||||
| 9913 S 78th Avenue | Hickory Hills | IL | 60457 | Printing Services | 147885 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Membership Dues | 541900 | 7192878 | 7192878 | |
| Publication Revenue | 511190 | 1517581 | 107694 | 1409887 |
| Registration Fees | 561000 | 431530 | 431530 | |
| Member Review Fees | 561000 | 80126 | 80126 | |
| Education Accreditation Fees | 611710 | 17400 | 17400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9239515 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 583259 | TotalRevenueColumn |
| Exclusion | $583,259 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 39455 | TotalRevenueColumn |
| Exclusion | $39,455 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4231938 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3688682 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 543256 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 543256 | TotalRevenueColumn |
| Exclusion | $543,256 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| Sponsorship Income | 900004 | 1231644 | $1,231,644 |
| Mailing List Rental Income | 900099 | 200475 | $200,475 |
| Reimbursement From Chapters | 900099 | 41813 | $41,813 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7050 | TotalRevenueColumn |
| Exclusion | $7,050 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1480982 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11886467 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7829628 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 1409887 | UnrelatedBusinessRevenue |
| Exclusion | $2,646,952 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 400840 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2015311 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4001150 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 410351 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 963114 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 444362 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75250 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91491 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36514 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1036779 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 451884 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1028318 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 387167 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1031047 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 435478 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 487275 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 409149 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 102694 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Service Fees | 555278 |
| Publication Expenses | 310857 |
| Dues & Fees | 113547 |
| Overhead Allocation | -3905094 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 245841 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11128603 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3520055 | BOY |
| EOY | 2715646 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3719029 | BOY |
| EOY | 3934136 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 496927 | BOY |
| EOY | 362686 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 175717 | BOY |
| EOY | 260041 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 511806 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 195655 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 210978 | BOY |
| EOY | 316151 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12812869 | BOY |
| EOY | 14485867 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3338876 | BOY |
| EOY | 5027853 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24274451 | BOY |
| EOY | 27102380 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2334866 | BOY |
| EOY | 2498462 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5283244 | BOY |
| EOY | 5293384 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4873799 | BOY |
| EOY | 5511281 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12491909 | BOY |
| EOY | 13303127 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11782542 | BOY |
| EOY | 13799253 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11782542 | BOY |
| EOY | 13799253 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24274451 | BOY |
| EOY | 27102380 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 757864 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1258847 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| 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 | 1 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 99645 | OtherCostOrOtherBasis |
| Depreciation | 19147 | Depreciation |
| Book Value | 80498 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 234389 | OtherCostOrOtherBasis |
| Depreciation | 95461 | Depreciation |
| Book Value | 138928 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 177772 | OtherCostOrOtherBasis |
| Depreciation | 81047 | Depreciation |
| Book Value | 96725 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 316151 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Deferred Compensation | 3573144 |
| Life Insurance Policy | 383460 |
| Due from Foundation of the American College of Healthcare Executives | 1071249 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 5027853 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Deferred Compensation | $3,573,142 |
| Deferred Rent | $1,913,183 |
| Insurance Premiums | $24,956 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 5511281 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Description of Uncertain Tax Positions Under FIN 48: | Identifier |
| Return Reference | Part X, Line 2: | ReturnReference |
| Explanation | ACHE is a tax-exempt organization under Internal Revenue Code Sections 501(c)(6). ACHE is subject to taxes on unrelated business income, which generally result from ACHE's advertising revenues. ACHE had $1,409,887 and $1,336,227 in gross advertising revenues, and incurred $310,857 and $306,375 in income tax expense, for the years ended December 31, 2012 and 2011, respectively, which is included in other expenses. The accounting standard on Accounting for Uncertainty in Income Taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. Under this guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). There were no unrecognized tax benefits identified or recorded as liabilities for the reporting periods included in these consolidated financial statements. ACHE files the Form 990 in the U.S. federal jurisdiction and the State of Illinois. ACHE is generally no longer subject to examination by the Internal Revenue Service for years before 2009. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (8 entries)
| Address Line1AddressUS/AddressLine1 | Address Line2AddressUS/AddressLine2 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|---|
| Foundation of the American College of Healthcare Executives | ||||||||
| One North Franklin Street Suite | 1700 | Chicago | IL | 60606 | 360724325 | 501(c)3 | 250000 | General Support |
| Foundation for Malcolm Baldridge National Quality Award Inc | ||||||||
| 165 Summit Rdg | Maryville | IL | 62062 | 592891462 | 501(c)3 | 25000 | General Support | |
| Institute for Diversity in Health Management Inc | ||||||||
| 155 N Wacker Drive | Chicago | IL | 60606 | 582094118 | 501(c)3 | 25000 | General Support | |
| Illinois Performace Excellence | ||||||||
| 1415 W Diehl Road | Naperville | IL | 60563 | 363952696 | 501(c)3 | 10000 | General Support | |
| Association of University Programs in Health Administration (AUPHA) | ||||||||
| 2000 14th Street N Suite 780 | Arlington | VA | 22201 | 366110249 | 501(c)3 | 10000 | General Support | |
| Enroll America | ||||||||
| 1201 New York Avenue NW Suite 1100 | Washington | DC | 20005 | 271661221 | 501(c)3 | 10000 | General Support | |
| United Hospital Fund | ||||||||
| 1411 Broadway 12th Floor | New York | NY | 100183496 | 131562656 | 501(c)3 | 10000 | General Support | |
| Carbonfundorg Foundation | ||||||||
| 3 Bethesda Metro Center Suite 700 | Bethesda | MD | 20814 | 200231609 | 501(c)3 | 5240 | General Support | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 8 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Form 990, Schedule I, Part I, Line 2 | Identifier |
| Explanation | The Foundation of the American College of Healthcare Executives is a related organization with a shared board and officers. American College of Healthcare Executives' CEO was on the Board of Overseers of the Malcolm Baldrige National Quality Award and was able to monitor the use of contributed funds. Monitoring of the Illinois Performance Excellence support was accomplished through ACHE's involvement in organizational training. American College of Healthcare Executives' COO was on the board of directors for the Institute for Diversity in Health Management and was able to monitor the use of contributed funds. Health Administration Press (a division of ACHE's related Foundation) works with AUPHA throughout the year attending programs, as well as, involvement with AUPHA in our royalty program. ACHE is on the advisory council of Enroll America and is able to monitor use of support through this capacity. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Thomas C Dolan PHD FACHE | ||||||||||||||
| President and CEO | 597136 | 0 | 121130 | 0 | 23581 | 0 | 224424 | 0 | 16220 | 0 | 982491 | 0 | 0 | 0 |
| Deborah Jean Bowen FACHE | ||||||||||||||
| Executive Vice President / COO | 323738 | 0 | 55111 | 0 | 6984 | 0 | 169968 | 0 | 7306 | 0 | 563107 | 0 | 0 | 0 |
| Edmund J Dietrich FACHE | ||||||||||||||
| Chief Financial Officer | 167637 | 0 | 25505 | 0 | 2400 | 0 | 23692 | 0 | 1654 | 0 | 220888 | 0 | 0 | 0 |
| Cynthia A Hahn FACHE | ||||||||||||||
| VP-Membership | 166524 | 0 | 28907 | 0 | 2287 | 0 | 23565 | 0 | 1909 | 0 | 223192 | 0 | 0 | 0 |
| Maureen Catherine Glass FACHE | ||||||||||||||
| Foundation VP-Health Admin Press | 163927 | 0 | 25868 | 0 | 3028 | 0 | 23251 | 0 | 6544 | 0 | 222618 | 0 | 0 | 0 |
| Howard Jaye Horwitz FACHE | ||||||||||||||
| Foundation VP-Education | 191158 | 0 | 26314 | 0 | 3313 | 0 | 26839 | 0 | 11180 | 0 | 258804 | 0 | 0 | 0 |
| Thom D Freyer FACHE | ||||||||||||||
| VP-Regional Services | 168294 | 0 | 28156 | 0 | 3965 | 0 | 24455 | 0 | 12252 | 0 | 237122 | 0 | 0 | 0 |
| Kimberly J Mosley | ||||||||||||||
| VP-Management Info Sys / CIO | 139943 | 0 | 22875 | 0 | 1958 | 0 | 20590 | 0 | 1746 | 0 | 187112 | 0 | 0 | 0 |
| Lisa Freund | ||||||||||||||
| VP-Communications & Marketing | 126376 | 0 | 13172 | 0 | 1760 | 0 | 12687 | 0 | 16553 | 0 | 170548 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Part I, Line 1a | Three chairman officers, CEO, and the Governors (directors) have a spousal travel benefit. All spousal travel has been reported as taxable compensation. |
| Part I, Line 4b | The following individuals participated in a non-qualified retirement plan: Thomas C Dolan, PHD, FACHE $111,076 Deborah Jean Bowen, FACHE $103,664 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 6 | ACHE has eight categories of membership: Members, Fellows, Honorary Fellows, Life Fellows, Faculty Associates, Student Associates, International Associates, and Retired Affiliates. Only Fellows, Life Fellows, and Members may vote. No other membership category shall have voting rights. |
| Form 990, Part VI, Section A, line 7a | Each Voting Member is entitled to one vote in the election of the member of the Council of Regents representing his or her voting jurisdiction. Only Fellows who reside in the voting jurisdiction to be respresented and are employed in a healthcare management position shall be eligible to be candidates for or serve as members of the Council of Regents. Members of the Council of Regents may represent only the voting jurisdiction in which they are eligible to vote. Each Regent representing a voting jurisdiction shall have one vote on the Council of Regents. The Council of Regents has the power to elect the Chairman Officers of ACHE and to elect members of the Board of Governors. |
| Form 990, Part VI, Section A, line 7b | The Council of Regents shall serve as the primary advisory body to the Board of Governors representing the affiliates and shall have the following powers: (a) to elect the Chairman Officers of ACHE, (b) to elect members of the Board of Governors, (c) to recommend to the Board of Governors, by majority vote at the annual meeting of the Council of Regents, (d) to recommend to the Board of Governors special committees or task forces for particular or special purposes, (e) to approve or to disapprove recommendations, reports, actions, or resolutions placed before the Council by the Officers and the Board of Governors. The Council may modify any such proposal, but, in so doing, the Council shall return it to the Board of Governors or Officers for reconsideration. A proposal so modified shall not be effective until resubmitted and approved by the Council; and (f) to make proposals and recommendations to the Board of Governors, which may be required to take action and report theron at a subsequent meeting of the Council. |
| Form 990, Part VI, Section B, line 11 | A draft form 990 was sent to both the Audit Committee and the Board. Each group then met via conference call to discuss the key points of the 990 and allow for discussion. The Audit Committee met on 8/8/2013 and the Board on 8/12/2013. Any changes deemed necessary were made to the returns before the final filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | During each Board and Executive Committee meeting, American College of Healthcare Executives' members are afforded the opportunity to declare any conflicts and recuse themselves from a decision if warranted. Each year the conflict of interest policy is re-executed and any new conflicts noted. Also, all staff are required to submit an annual statement regarding the conflict of interest policy and their compliance. The Human Resource department ensures that all forms are completed and returned. |
| Form 990, Part VI, Section B, line 15 | The CEO's compensation is established by the following means: use of a compensation committee, independent consultant, compensation studies, and approval by the Board Compensation Committee. All other officers and key employees have an annual comparability study done, and an independent review is done every three years. All discussions are contemporaneously documented. |
| Form 990, Part VI, Section C, line 19 | ACHE makes its by-laws, conflict of interest policy, and a summary of the consolidated audited financial report available to the public at www.ache.org. The full audited financial report is available upon request. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Foundation of the ACHE | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One North Franklin Suite 1700 | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60606 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 360724325 | EIN |
| Primary Activities | Education | PrimaryActivities |
| Legal Domicile State | IL | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | 9 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACHE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 1 | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Professional Society Services Inc & Subs | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One North Franklin Suite 1700 | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60606 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363313467 | EIN |
| Primary Activity | Management Services | PrimaryActivity |
| Legal Domicile State | IL | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Type Of Entity | C | TypeOfEntity |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| Foundation of the ACHE | ||
| B | 250000 | Cost |
| Foundation of the ACHE | ||
| P | 3905094 | Cost |
| Foundation of the ACHE | ||
| Q | 1071249 | Cost |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Form 990, Schedule R, Part V, Line 2 | ReturnReference |
| Explanation | The following transactions do not constitute unrelated business income for either entity under Section 512(b)(13). Under Rev Rul 71-529, income derived from management and administrative services do not constitute unrelated business income. Transaction Type 'B' Gift, Grant, or Capital Contribution to related Organizations: American College of Healthcare Executives made contributions to Foundation of American College of Healthcare Executives. Transaction Type 'P' Reimbursement paid by other organizations for expenses. American College of Healthcare Executives allocates costs for shared facilities and equipment to Foundation of the American College of Healthcare Executives. The valuation of such costs is based on actual expense amounts, which are then allocated on a basis consistent with that utilized for shared employees providing support for Foundation of the American College of Healthcare Executives' programs. American College of Healthcare Executives allows Foundation of the American College of Healthcare Executives utilization of the shared services and employees of ACHE. The valuation of those services is based on the time provided by those employees who engage in the activities necessary to support Foundation of the American College of Healthcare Executives' programs. Transaction Type 'Q' Other transfer of cash or property to other organization(s) As noted within this return, American College of Healthcare Executives is reimbursed by the Foundation of the American College of Healthcare Executives for expenses paid on its behalf and remits receipts collected for Foundation of the American College of Healthcare Executives' benefit. To facilitate the administrative processes associated with these activities, American College of Healthcare Executives and Foundation of The American College of Healthcare Executives have established an intercompany account between the two entities, allowing for the accurate processing of these transactions in a cost-effective manner. | Explanation |
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