2013-08-15T16:05:48-05:00 2012-12-31 420714325 MCGLADREY LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 60606 990 2012-01-01 363208430 American College of Healthcare Executives AMER 3124242800 One North Franklin Street Suite 1700 Chicago IL 60606 Deborah J Bowen 3124242800 2013-08-13 1 Wayne Harder P00294296 3126343400 2012 2016-02-24 21:20:13Z ACHE Deborah J Bowen One North Franklin Street Suite 1700 Chicago IL 60606 15575149 0 X www.ache.org X 1934 IL To advance members and healthcare management excellence. 15 15 121 1200 1409887 685034 76056 0 8886556 9239515 1406369 1126515 1498740 1520437 11867721 11886467 214595 400840 0 0 7248683 7834288 0 0 0 2835483 2893475 10298761 11128603 1568960 757864 24274451 27102380 12491909 13303127 11782542 13799253 To advance members and healthcare management excellence. 0 0 0 0 0 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. 0 0 0 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. 0 0 0 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. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 89 0 1 121 1 1 1 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X Isaias Lim 3124249333 One North Franklin Street Suite Chicago IL 60606 Rulon F Stacey PHD FACHE 5.00 1.00 X X 2126 0 0 Christopher D Van Gorder FACHE 5.00 1.00 X X 0 0 0 Paula R Autry FACHE 5.00 1.00 X 0 0 0 Kyle D Campbell FACHE 5.00 1.00 X 0 0 0 Christine Candio FACHE 5.00 1.00 X 617 0 0 Gayle L Capozzalo FACHE 5.00 1.00 X X 0 0 0 Richard D Cordova FACHE 5.00 1.00 X 0 0 0 CAPT Robert S Fry PhD FACHE 5.00 1.00 X 0 0 0 John L Harrington Jr FACHE 5.00 1.00 X 0 0 0 Edward Lamb FACHE 5.00 1.00 X 874 0 0 James Y Lee FACHE 5.00 1.00 X 0 0 0 John J Lynch FACHE 5.00 1.00 X 0 0 0 Timothy A Ols FACHE 5.00 1.00 X 0 0 0 Vanda L Scott EdD FACHE 5.00 1.00 X 617 0 0 Sunil K Sinha MD FACHE 5.00 1.00 X 0 0 0 Diana M Smalley FACHE 5.00 1.00 X X 1347 0 0 Darlene Stromstad FACHE 5.00 1.00 X 0 0 0 Stephen C Waldhoff FACHE 5.00 1.00 X 0 0 0 Lori L Wightman FACHE 5.00 1.00 X 0 0 0 Thomas C Dolan PHD FACHE 20.00 20.00 X 741847 0 240644 Deborah Jean Bowen FACHE 20.00 20.00 X 385833 0 177274 Edmund J Dietrich FACHE 20.00 20.00 X 195542 0 25346 Cynthia A Hahn FACHE 40.00 0.00 X 197718 0 25474 Maureen Catherine Glass FACHE 0.10 40.00 X 192823 0 29795 Howard Jaye Horwitz FACHE 0.10 40.00 X 220785 0 38019 Thom D Freyer FACHE 40.00 0.00 X 200415 0 36707 Kimberly J Mosley 40.00 0.00 X 164776 0 22336 Laura Wilkinson 40.00 0.00 X 119013 0 12709 James A Polous 40.00 0.00 X 111945 0 22315 Lisa Freund 40.00 0.00 X 141308 0 29240 2677586 0 659859 14 0 1 0 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 3 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 9239515 583259 583259 39455 39455 4231938 3688682 543256 543256 543256 Sponsorship Income 900004 1231644 1231644 Mailing List Rental Income 900099 200475 200475 Reimbursement From Chapters 900099 41813 41813 7050 7050 1480982 11886467 7829628 1409887 2646952 400840 2015311 4001150 410351 963114 444362 75250 91491 36514 1036779 451884 1028318 387167 1031047 435478 487275 409149 102694 Service Fees 555278 Publication Expenses 310857 Dues & Fees 113547 Overhead Allocation -3905094 245841 11128603 3520055 2715646 3719029 3934136 496927 362686 175717 260041 511806 195655 210978 316151 12812869 14485867 3338876 5027853 24274451 27102380 2334866 2498462 5283244 5293384 4873799 5511281 12491909 13303127 X 11782542 13799253 11782542 13799253 24274451 27102380 757864 1258847 0 X 0 1 X 1 0 0 1 0 99645 19147 80498 234389 95461 138928 177772 81047 96725 316151 Deferred Compensation 3573144 Life Insurance Policy 383460 Due from Foundation of the American College of Healthcare Executives 1071249 5027853 Deferred Compensation 3573142 Deferred Rent 1913183 Insurance Premiums 24956 5511281 X Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: 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. 1 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 8 Form 990, Schedule I, Part I, Line 2 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. X 1 1 X X X X 0 1 0 Thomas C Dolan PHD FACHE 597136 0 121130 0 23581 0 224424 0 16220 0 982491 0 0 0 Deborah Jean Bowen FACHE 323738 0 55111 0 6984 0 169968 0 7306 0 563107 0 0 0 Edmund J Dietrich FACHE 167637 0 25505 0 2400 0 23692 0 1654 0 220888 0 0 0 Cynthia A Hahn FACHE 166524 0 28907 0 2287 0 23565 0 1909 0 223192 0 0 0 Maureen Catherine Glass FACHE 163927 0 25868 0 3028 0 23251 0 6544 0 222618 0 0 0 Howard Jaye Horwitz FACHE 191158 0 26314 0 3313 0 26839 0 11180 0 258804 0 0 0 Thom D Freyer FACHE 168294 0 28156 0 3965 0 24455 0 12252 0 237122 0 0 0 Kimberly J Mosley 139943 0 22875 0 1958 0 20590 0 1746 0 187112 0 0 0 Lisa Freund 126376 0 13172 0 1760 0 12687 0 16553 0 170548 0 0 0 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 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. Foundation of the ACHE One North Franklin Suite 1700 Chicago IL 60606 360724325 Education IL 501(c)(3) 9 ACHE 1 Professional Society Services Inc & Subs One North Franklin Suite 1700 Chicago IL 60606 363313467 Management Services IL N/A C 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 Foundation of the ACHE B 250000 Cost Foundation of the ACHE P 3905094 Cost Foundation of the ACHE Q 1071249 Cost Form 990, Schedule R, Part V, Line 2 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.