2012-08-09T15:17:44-05:00 2011-12-31 420714325 MCGLADREY LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 60606 990 2011-01-01 363208430 American College of Healthcare Executives AMER 3124242800 One North Franklin Street Suite 1700 Chicago IL 60606 Thomas C Dolan PHD FACHE 3124242800 2012-08-09 1 Zack Fortsch P00052725 3126343400 2011 2016-02-24 21:20:13Z ACHE Thomas C Dolan PHD FACHE One North Franklin Street Suite 1700 Chicago IL 60606 17394920 0 X www.ache.org X 1934 IL To advance members and healthcare management excellence. 15 15 117 1200 1336227 690709 90822 76056 8637596 8886556 471074 1406369 1589467 1498740 10788959 11867721 183645 214595 0 0 7243611 7248683 0 0 0 2375640 2835483 9802896 10298761 986063 1568960 23566488 24274451 12114605 12491909 11451883 11782542 X American College of Healthcare Executives incorporated in Cook County, Illinois, in 1934, with the purpose of establishing a standard of excellence in education and training in the hospital and health administration fields. Today, American College of Healthcare Executives is an international professional society of more than 40,000 healthcare executives who lead hospitals, healthcare systems and other healthcare organizations. American College of Healthcare Executives is known for its prestigious FACHE credential, signifying board certification in healthcare management, and its educational programs. In addition, American College of Healthcare Executives is known for its magazine, Healthcare Executive, and its career development and public policy programs. Through such efforts, American College of Healthcare Executives works towards its goal of being the premier professional society for healthcare executives dedicated to improving healthcare delivery. 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 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 51 0 1 117 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 X Charles R Evans FACHE 5.00 X X 0 0 0 Christopher D Van Gorder FACHE 5.00 X X 0 0 0 Paula R Autry FACHE 5.00 X 751 0 0 Donald R Avery FACHE 5.00 X 0 0 0 Frank D Byrne MD FACHE 5.00 X 0 0 0 Kyle D Campbell FACHE 5.00 X 0 0 0 Christine Candio FACHE 5.00 X 629 0 0 Gayle L Capozzalo FACHE 5.00 X X 0 0 0 Richard D Cordova FACHE 5.00 X 0 0 0 Sanford M Garfunkel FACHE 5.00 X 0 0 0 Linda J Knodel FACHE 5.00 X 0 0 0 Edward Lamb FACHE 5.00 X 752 0 0 James Y Lee FACHE 5.00 X 0 0 0 Francisco Lopez IV FACHE 5.00 X 0 0 0 John J Lynch FACHE 5.00 X 0 0 0 Timothy A Ols FACHE 5.00 X 0 0 0 Diana M Smalley FACHE 5.00 X 0 0 0 Darlene Stromstad FACHE 5.00 X 899 0 0 Rulon F Stacey PHD FACHE 5.00 X X 0 0 0 Stephen C Waldhoff FACHE 5.00 X 0 0 0 Lori L Wightman FACHE 5.00 X 0 0 0 Thomas C Dolan PHD FACHE 20.00 X 761439 0 231691 Deborah Jean Bowen FACHE 20.00 X 392209 0 171620 Edmund J Dietrich FACHE 20.00 X 199107 0 24693 Cynthia A Hahn FACHE 40.00 X 188230 0 34510 Thom D Freyer FACHE 40.00 X 196585 0 35773 Kimberly J Mosley 40.00 X 165436 0 37399 R Barkley Payne 40.00 X 141753 0 13538 Maureen Catherine Glass FACHE 0.10 X 190141 0 29112 Howard Jaye Horwitz FACHE 0.10 X 224002 0 31793 2461933 0 610129 9 0 1 0 Royle Printing 745 S Bird Street Sun Prairie WI 53590 Printing Services 244022 Townsend Group Two Wisconsin Circle Suite 900 Chevy Chase MD 20815 Ad Sales 170184 United Fulfillment 9913 S 78th Avenue Hickory Hills IL 60457 Printing Services 124169 3 76056 76056 Membership Dues 541900 6961209 6961209 Publication Revenue 511190 1389917 53690 1336227 Registration Fees 561000 444378 444378 Member Review Fees 561000 73652 73652 Education Accreditatio 611710 17400 17400 8886556 406874 406874 44620 44620 6526694 5527199 999495 999495 999495 Sponsorship Income 900004 1203836 1203836 Mailing List Rental In 900099 195243 195243 Reimbursement From Cha 900099 45814 45814 9227 9227 1454120 11867721 7550329 1336227 2905109 134595 70000 10000 2005234 3861586 44367 939429 398067 82597 72880 36145 874229 398027 978975 409812 1044707 444051 342814 422049 111581 Service Fees 391498 Unrelated Business Inco 306375 Dues & Fees 123985 Overhead Allocation -3454250 250008 10298761 3390203 3520055 3545113 3719029 337074 496927 231783 175717 318614 107636 129111 210978 12838733 12812869 3094471 3338876 23566488 24274451 2496504 2334866 5490896 5283244 4127205 4873799 12114605 12491909 X 11451883 11782542 11451883 11782542 23566488 24274451 X 1568960 -1238301 X 0 1 1 X 0 0 1 0 66927 11451 55476 120996 40988 80008 130691 55197 75494 210978 Deferred Compensation 2948069 Life Insurance Policy 337481 Due from Foundation of the American College of Healthcare Executives 53326 3338876 Deferred Compensation 2948069 Deferred Rent 1903553 Insurance Premiums 22177 4873799 Description of Uncertain Tax Positions Under FIN 48: Part X: ACHE is a tax-exempt organization under Internal Revenue Code Sections 501(c)(6), and is subject to taxes on unrelated business income, which are generally ACHE's advertising revenues. ACHE had $1,336,227 and $1,343,213 in gross advertising revenues, and incurred $306,375 and $291,125 in income tax expense, for the years ended December 31, 2011 and 2010, 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 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 (UBTI). There were no unrecognized tax benefits identified or recorded as liabilities for the reporting periods included in these 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 2008. 0 East Asia and the Pacific 0 0 Program Services Tsunami Relief Contribution 10000 0 0 0 0 0 0 10000 0 10000 East Asia and the Pacific Tsunami Relief Contribution 10000 Wire 1 0 0 0 0 0 0 1 Foundation for Malcolm Baldridge National Quality Award Inc 165 Summit Rdg Maryville IL 62062 592891462 501(c)3 25000 General Support Illinois Performace Excellence 1415 W Diehl Road Naperville IL 60563 363952696 501(c)3 10000 General Support Institute for Diversity in Health Management Inc 155 N Wacker Drive Chicago IL 60606 582094118 501(c)3 25000 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 Carbonfund Foundation 3 Bethesda Metro Center Suite 700 Bethesda MD 20814 200231609 501(c)3 5241 Carbon offset donation 6 Foster McGaw Scholarship 9 45000 Albert W Dent Scholarship 5 25000 Form 990, Schedule I, Part I, Line 2 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 and the application process. 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. For individual scholarship grants (to members only), American College of Healthcare Executives' scholarship committee processes candidate applications, confirms eligibility, confirms participation in an accredited MHA program, evaluates candidates and selects award winners. X 1 1 X X X X 0 1 0 Thomas C Dolan PHD FACHE 567862 0 170689 0 22888 0 213945 0 17746 0 993130 0 0 0 Deborah Jean Bowen FACHE 310412 0 75557 0 6240 0 163353 0 8267 0 563829 0 0 0 Edmund J Dietrich FACHE 164967 0 32686 0 1454 0 22759 0 1934 0 223800 0 0 0 Cynthia A Hahn FACHE 158771 0 27501 0 1958 0 21066 0 13444 0 222740 0 0 0 Thom D Freyer FACHE 161204 0 32483 0 2898 0 22053 0 13720 0 232358 0 0 0 Kimberly J Mosley 134146 0 29315 0 1975 0 19207 0 18192 0 202835 0 0 0 R Barkley Payne 141117 0 0 0 636 0 6933 0 6605 0 155291 0 0 0 Maureen Catherine Glass FACHE 156338 0 31002 0 2801 0 21772 0 7340 0 219253 0 0 0 Howard Jaye Horwitz FACHE 184489 0 36542 0 2971 0 25059 0 6734 0 255795 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 $105,787 Deborah Jean Bowen, FACHE $99,200 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 7/30/2012 and the Board on 8/7/2012. 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. Hours Devoted For A Related Organization Form 990, Part VII The following Trustees and Officers have devoted time to Foundation of the American College of Healthcare Executives: Charles R. Evans FACHE - Immediate Past Chair - 1 hour Christopher D. Van Gorder FACHE - Immediate Past Chair & Chairman - 1 hour Paula R. Autry FACHE - Governor - 1 hour Donald R. Avery FACHE - Governor - 1 hour Frank D. Byrne MD FACHE - Governor - 1 hour Kyle D. Campbell FACHE - Governor - 1 hour Christine Candio FACHE - Governor - 1 hour Gayle L. Capozzalo FACHE - Governor & Chairman-Elect - 1 hour Richard D. Cordova FACHE - Governor - 1 hour Sanford M. Garfunkel FACHE - Governor - 1 hour Linda J. Knodel FACHE - Governor - 1 hour Edward Lamb FACHE - Governor - 1 hour James Y. Lee FACHE - Governor - 1 hour Francisco Lopez IV FACHE - Governor - 1 hour John J. Lynch FACHE - Governor - 1 hour Timothy A. Ols FACHE - Governor - 1 hour Diana M. Smalley FACHE - Governor - 1 hour Darlene Stromstad FACHE - Governor - 1 hour Rulon F. Stacey PHD FACHE - Chairman-Elect & Chairman - 1 hour Stephen C. Waldhoff FACHE - Governor - 1 hour Lori L. Wightman FACHE - Governor - 1 hour Thomas C. Dolan PHD FACHE - President & CEO - 20 hours Deborah Jean Bowen FACHE - Executive Vice President/COO - 20 hours Edmund J. Dietrich FACHE - Chief Financial Officer - 20 hours Maureen Catherine Glass FACHE - Foundation VP-Health Admin Press - 40 hours Howard Jaye Horwitz FACHE - Foundation VP-Professional Development - 40 hours Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -1,238,301. 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 100 1.00000 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 Foundation of the ACHE C 76056 Cost Foundation of the ACHE P 3454250 Cost Foundation of the ACHE Q 53324 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 'C' Gift, Grant, or Capital Contribution from Other Organizations American College of Healthcare Executives receives contributions from 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.