AMERICAN BOARD OF OPHTHALMOLOGY: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
AMERICAN BOARD OF OPHTHALMOLOGY (EIN 23-1693176)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-08-26
IRS object ID
202642389349302104
Schema version
2025v4.2
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

FieldValueIRS element (for citing)
Return2026-08-26T16:41:49-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390912608PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HAWKINS ASH CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13720 NOTTINGHAM DR NW SUITE 100AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55901ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN231693176EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN BOARD OF OPHTHALMOLOGYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone6106641175PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1887AddressLine1Txt
CityDOYLESTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP18901ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGEORGE B BARTLEY MDPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone6106641175PhoneNum
Signature2026-07-16SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID FOCHSPreparerPersonNm
PTINP01418849PTIN
Phone5074241233PhoneNum
Preparation2026-07-16PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGEORGE B BARTLEY MDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1887AddressLine1Txt
CityDOYLESTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP18901ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,446,105GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.ABOP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1916FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionFOUNDED IN 1916, THE AMERICAN BOARD OF OPHTHALMOLOGY (ABO) IS AN INDEPENDENT, NOT-FOR-PROFIT ORGANIZATION AND THE NATION'S FIRST MEDICAL SPECIALTY CERTIFYING BOARD. ITS MISSION IS TO SERVE THE PUBLIC BY CERTIFYING OPHTHALMOLOGISTS THROUGH THE VERIFICATION OF COMPETENCIESActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Volunteers711TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,241,665PYProgramServiceRevenueAmt
CY Program Service Revenue$5,534,702CYProgramServiceRevenueAmt
PY Investment Income$513,165PYInvestmentIncomeAmt
CY Investment Income$693,089CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,754,830PYTotalRevenueAmt
CY Total Revenue$6,227,791CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,235,694PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,346,011CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,023,211PYOtherExpensesAmt
CY Other Expenses$3,225,456CYOtherExpensesAmt
PY Total Expenses$5,258,905PYTotalExpensesAmt
CY Total Expenses$6,571,467CYTotalExpensesAmt
PY Revenues Less Expenses$495,925PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$343,676CYRevenuesLessExpensesAmt
Total Assets BOY$12,680,318TotalAssetsBOYAmt
Total Assets EOY$13,553,703TotalAssetsEOYAmt
Total Liabilities BOY$1,296,516TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,669,102TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$11,383,802NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,884,601NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE OMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,170,497ExpenseAmt
Revenue$2,409,946RevenueAmt
DescBOARD CERTIFICATION: SINCE 1916, THE ABO HAS HELD 248 EXAMS AND CERTIFIED 34,204 OPHTHALMOLOGISTS WHO HAVE VOLUNTARILY ELECTED TO MEET THE RIGOROUS CERTIFICATION STANDARDS ESTABLISHED BY THE AMERICAN BOARD OF OPHTHALMOLOGY.THE FIRST MEDICAL SPECIALTY BOARD FOUNDED IN THE UNITED STATES, THE AMERICAN BOARD OF OPHTHALMOLOGY AWARDS THE ONLY MEDICAL SPECIALTY CERTIFICATE IN OPHTHALMOLOGY RECOGNIZED BY BOTH THE AMERICAN BOARD OF MEDICAL SPECIALTIES (ABMS) AND THE AMERICAN MEDICAL ASSOCIATION (AMA). CERTIFICATION IS GRANTED TO OPHTHALMOLOGISTS WHO MEET A SERIES OF ACCREDITED MEDICAL TRAINING REQUIREMENTS IN OPHTHALMOLOGY; SIGN A PRACTICE PLEDGE INDICATING THEIR INTENT TO PRACTICE WITH COMPASSION, INTEGRITY, AND RESPECT FOR HUMAN DIGNITY; AND COMPLETE AN INTENSIVE EVALUATION PROCESS THAT INCLUDES BOTH A WRITTEN QUALIFYING EXAMINATION AND AN ORAL EXAMINATION. PHYSICIANS WHO MEET ALL OF THE REQUIREMENTS FOR INITIAL CERTIFICATION BECOME DIPLOMATES OF THE BOARD AND EARN A CERTIFICATE VALID FOR A PERIOD OF 10 YEARS. SINCE 1993, ALL DIPLOMATES WHO ELECT TO RETAIN AN ACTIVE CERTIFICATE PARTICIPATE IN CONTINUING CERTIFICATION, WHICH INVOLVES PERIODIC ASSESSMENTS OF KNOWLEDGE, JUDGMENT, AND SKILL IN ADDITION TO DEMONSTRATING A COMMITMENT TO PRACTICE IMPROVEMENT. SUCCESSFUL CANDIDATES ARE CERTIFIED BY THE AMERICAN BOARD OF OPHTHALMOLOGY FOR A PERIOD OF TEN YEARS. THE ABO ISSUED 449 INITIAL CERTIFICATES TO OPHTHALMOLOGISTS IN 2025.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$2,168,942ExpenseAmt
Revenue$3,124,756RevenueAmt
DescCONTINUING CERTIFICATION EMBODIES THE PRINCIPLES OF CAREER-LONG LEARNING AND CONTINUOUS IMPROVEMENT FOR THE BENEFIT OF THE PUBLIC AND THE PROFESSION AND AIMS TO:1) ESTABLISH AND MAINTAIN HIGH STANDARDS FOR PATIENT CARE;2) PROVIDE PHYSICIANS WITH THE MEANS TO CONTINUALLY ASSESS AND IMPROVE THEIR ABILITY TO MEET THESE STANDARDS;3) ENSURE THAT PHYSICIANS ARE BEING ASSESSED BY RELIABLE AND VALID MEASURES TO CONTINUALLY IMPROVE PATIENT CARE.STANDARDS FOR HIGH-QUALITY OPHTHALMIC CARE ARE BASED ON SIX GENERAL COMPETENCIES: PATIENT CARE, MEDICAL KNOWLEDGE, PRACTICE-BASED LEARNING AND IMPROVEMENT, INTERPERSONAL AND COMMUNICATION SKILLS, PROFESSIONALISM, AND SYSTEMS-BASED PRACTICE. THE ABO, ALONG WITH OTHER SURGICAL CERTIFYING BOARDS, ALSO RECOGNIZES A SEVENTH COMPETENCY IN SURGICAL OR PROCEDURAL SKILLS.THE ABO'S CONTINUING CERTIFICATION PROCESS IS THE ONLY ONE FOR EYE CARE SPECIALISTS THAT IS RECOGNIZED BY THE AMERICAN BOARD OF MEDICAL SPECIALTIES. THE ABO RECERTIFIED 1,190 DIPLOMATES IN 2025.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescCERTIFICATION OF BOARD CERTIFICATION STATUS: THE ABO PROVIDES PRIMARY SOURCE VERIFICATION OF BOARD CERTIFICATION TO THE PUBLIC, CREDENTIALING ORGANIZATIONS, AND OTHER INTERESTED ENTITIES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$5,339,439TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document222IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee12EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BETH ANN COMBER CHIEF OPERATING OFFICERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6106641175PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1887AddressLine1Txt
CityDOYLESTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP18901ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
ANN ACERS-WARN MD
BOARD CHAIR4.00Yes (X)Yes (X)$9,000$0$0
ANNE M MENKE PHD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
BENNIE H JENG MD
BOARD VICE CHAIR4.00Yes (X)Yes (X)$9,000$0$0
CHRIS V ALBANIS MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
CYNTHIA L BEAUCHAMP MA MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
ESTHER M BOWIE MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
GEORGE B BARTLEY MD
CHIEF EXECUTIVE OFFICER40.00Yes (X)Yes (X)$0$0$0
HANS E GROSSNIKLAUS MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
JULIE M FALARDEAU MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
KEITH A WARREN MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
LORRAYNE WARD MBA
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
MARIA EM ARRON MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
MARTHA M WRIGHT MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
PRATAP CHALLA MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
ROBERT E WIGGINS JR MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
TAMARA R FOUNTAIN MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
VIKAS CHOPRA MD
BOARD DIRECTOR4.00Yes (X)$9,000$0$0
BETH ANN COMBER
COO/SECRETARY/TREASURER40.00$301,561$0$39,286Yes (X)
BRIAN MARTIN
DIRECTOR OF IT40.00$175,615$0$37,957Yes (X)
DANIEL PASTORIUS
EXAM DEVELOPMENT MANAGER40.00$147,512$0$0Yes (X)
MEGHAN MCGOWAN MS
DIRECTOR OF COMMUNICATIONS40.00$252,153$0$30,228Yes (X)
MICK ENG MS
IT MANAGER40.00$182,227$0$13,924Yes (X)
SARAH SCHNABEL PHD
DIRECTOR OF ASSESSMENTS/PS40.00$247,080$0$21,902Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,450,148TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$143,297TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
RCG GLOBAL SERVICES INC
999 WOOD AVENUE 9TH FLOORISELINNJ08830WEBSITE AND PORTAL DESIGN$1,319,517
MAYO CLINIC
200 FIRST STREET SWROCHESTERMN55905CEO SALARY AND BENEFITS$935,152
SALESFORCE
415 MISSION STREET 3RD FLOORSAN FRANCISCOCA94105CRM$234,133
AMERICAN BOARD OF MEDICAL SPECIALTIES
353 NORTH CLARK STREET SUITE 1400CHICAGOIL60654MEMBERSHIP DUES$159,699
AMERICAN ACADEMY OF OPHTHALMOLOGY
PO BOX 7424SAN FRANCISCOCA94120CONTINUING MEDICAL EDUCATION CREDITS$126,070
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAMINATION FEES541900$5,448,001$5,448,001
EXAM DEVELOPMENT541900$59,446$59,446
INT'L TRAINED OPHTHALMOLOGISTS PI541900$15,000$15,000
VERIFICATION CHARGES541900$9,555$9,555
CERTIFICATION DIPLOMAS541900$2,700$2,700
FieldValueIRS element (for citing)
Total Program Service Revenue$5,534,702TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$396,392TotalRevenueColumnAmt
Exclusion$396,392ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,515,011SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,218,314SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$296,697SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$296,697TotalRevenueColumnAmt
Exclusion$296,697ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,227,791TotalRevenueColumnAmt
Related Or Exempt Func Income$5,534,702RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$693,089ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,736,229TotalAmt
Program Services$2,188,982ProgramServicesAmt
Management And General$547,247ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$122,843TotalAmt
Program Services$98,274ProgramServicesAmt
Management And General$24,569ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$361,119TotalAmt
Program Services$268,945ProgramServicesAmt
Management And General$92,174ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$125,820TotalAmt
Program Services$100,656ProgramServicesAmt
Management And General$25,164ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$47,356TotalAmt
Management And General$47,356ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$54,059TotalAmt
Management And General$54,059ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$30,053TotalAmt
Management And General$30,053ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$122,197TotalAmt
Program Services$92,133ProgramServicesAmt
Management And General$30,064ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$468,201TotalAmt
Program Services$374,561ProgramServicesAmt
Management And General$93,640ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,801TotalAmt
Program Services$5,440ProgramServicesAmt
Management And General$1,361ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,433TotalAmt
Program Services$1,703ProgramServicesAmt
Management And General$730ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$212,991TotalAmt
Program Services$149,094ProgramServicesAmt
Management And General$63,897ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$59,467TotalAmt
Program Services$48,396ProgramServicesAmt
Management And General$11,071ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$82,479TotalAmt
Management And General$82,479ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EXAM AND CERTIFICATION$1,380,991$1,380,991
PROGRAM ADMINISTRATION$675,126$610,564$64,562
ADMINISTRATION$83,302$19,700$63,602

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,571,467TotalAmt
Program Services$5,339,439ProgramServicesAmt
Management And General$1,232,028ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$305,025BOYAmt
EOY$276,050EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$39,241BOYAmt
EOY$39,835EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$149,770BOYAmt
EOY$132,024EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$135,676BOYAmt
EOY$37,737EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,713,728LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$655,175LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$48,020BOYAmt
EOY$1,058,553EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$12,002,586BOYAmt
EOY$12,009,504EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,680,318BOYAmt
EOY$13,553,703EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$216,942BOYAmt
EOY$223,552EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,079,574BOYAmt
EOY$1,445,550EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,296,516BOYAmt
EOY$1,669,102EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,383,802BOYAmt
EOY$11,884,601EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,383,802BOYAmt
EOY$11,884,601EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,680,318BOYAmt
EOY$13,553,703EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$343,676ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$844,475NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$159,699DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$2,539NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$2,539NonDeductibleLbbyngPltclTotAmt
Carried Over$0CarriedOverAmt
Taxable$2,539TaxableAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART III-B, LINE 2AFormAndLineReferenceDesc
ExplanationABO PAYS MEMBERSHIP DUES TO ANOTHER 501(C)(6) TRADE ASSOCIATION THAT UTILIZES A PORTION OF THOSE DUES FOR LOBBYING ACTIVITIES. THE NONDEDUCTIBLE AMOUNT OF THOSE DUES IS REFLECTED ON SCHEDULE C, PART III-B FOR WHICH ABO IS OBLIGATED TO PAY A PROXY TAX. ABO HAS NO OTHER LOBBYING EXPENSES THAT SHOULD BE CONSIDERED FOR INCLUSION ON SCHEDULE C, PART III-B.ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,713,728OtherCostOrOtherBasisAmt
Depreciation$655,175DepreciationAmt
Book Value$1,058,553BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,058,553TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,042,213TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$844,475NetUnrealizedGainsInvstAmt
Revenue Not Reported$844,475RevenueNotReportedAmt
Revenue Subtotal$6,197,738RevenueSubtotalAmt
Investment Expenses Not Incld$30,053InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$30,053RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,227,791TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,541,414TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$6,541,414ExpensesSubtotalAmt
Investment Expenses Not Incld2$30,053InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$30,053ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,571,467TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ABO ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. DURING THE YEAR ENDED 2025, THE ABO DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX RETURNS FILED BY THE ABO ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2020 REMAIN OPEN. THE ABO'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BETH ANN COMBER
COO/SECRETARY/TREASURER$301,561$0$0$0$0$0$39,286$0$0$0$340,847$0$0$0
MEGHAN MCGOWAN MS
DIRECTOR OF COMMUNICATIONS$252,153$0$0$0$0$0$30,228$0$0$0$282,381$0$0$0
SARAH SCHNABEL PHD
DIRECTOR OF ASSESSMENTS/PS$247,080$0$0$0$0$0$21,902$0$0$0$268,982$0$0$0
BRIAN MARTIN
DIRECTOR OF IT$175,615$0$0$0$0$0$37,957$0$0$0$213,572$0$0$0
MICK ENG MS
IT MANAGER$182,227$0$0$0$0$0$13,924$0$0$0$196,151$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationDR. BARTLEY IS EMPLOYED BY THE MAYO CLINIC. THE ABO REIMBURSES MAYO CLINIC FOR TIME DEVOTED TO ABO ACTIVITIES. THE CONSIDERATION FOR THE REVIEW OF CEO SALARY IS COMPOSED OF SEVERAL INPUTS: CURRENT COMPENSATION, MARKET REVIEW OF COMPENSATION OF COMPARABLE ABMS EXECUTIVE DIRECTORS, PERFORMANCE REVIEW, ABO FINANCIAL STATUS, AND ANY OTHER INFORMATION THAT MAY BE DEEMED RELEVANT. IN ADDITION TO ABO PAYING MAYO FOR DR. BARTLEY'S TIME COMMITMENT DIVIDED OVER THE 12-MONTH PERIOD, ABO REIMBURSES MAYO FOR EACH OF THE FOLLOWING MAYO BENEFITS PROVIDED FOR DR. BARTLEY: MEDICAL; MRA/DENTAL; FICA; MERP; LTD; MAYO PAID LIFE; PENSION; SRP; POST-RETIREMENT; 401K/403B PLAN MATCH AT 30% OF THE BASE SALARY. THE ABO CHAIR AND VICE CHAIR, IN CONSULTATION WITH THE ABO FINANCE COMMITTEE, RECOMMEND THE CEO'S SALARY TO THE FULL ABO BOARD ANNUALLY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BMANAGEMENT ENGAGES AN ACCOUNTING FIRM TO DRAFT THE FORM 990. THE FORM THEN IS REVIEWED BY THE ABO'S FINANCE COMMITTEE AND THEN BY ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE ABO'S CONFLICT OF INTEREST POLICY IS SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND ALL EMPLOYEES EACH YEAR. EACH PERSON IS REQUIRED TO ACKNOWLEDGE, IN WRITING, RECEIPT AND REVIEW OF THE POLICY AND TO DISCLOSE ANY KNOWN, POTENTIAL, OR PERCEIVED CONFLICTS. THE GOVERNANCE COMMITTEE REVIEWS THE DISCLOSURE FORMS, SEEKS FURTHER INFORMATION WHEN POTENTIAL CONFLICTS ARE IDENTIFIED, AND WORKS WITH THE INDIVIDUALS TO ELIMINATE THE CONFLICTS. IF A BOARD MEMBER HAS A CONFLICT THAT CANNOT BE ELIMINATED, HE OR SHE IS RECUSED FROM ANY RELEVANT DECISIONS.
FORM 990, PART VI, SECTION B, LINE 15THE ABO PAYS BOARD OF DIRECTORS TRAVEL, LODGING, AND MEAL EXPENSES (UP TO $75 PER DAY) AND PROVIDES A $9,000 ANNUAL STIPEND. THE BOARD OF DIRECTORS PARTICIPATE IN APPROXIMATELY NINE DAYS OF BUSINESS MEETINGS PER YEAR. IN ADDITION TO MEETINGS, THE BOARD DIRECTORS WORK WITHOUT COMPENSATION APPROXIMATELY 10% OR 4 HOURS PER WEEK ON ABO-RELATED ACTIVITIES. TOTAL COMPENSATION FOR INDIVIDUAL DIRECTORS MAY VARY BASED ON THEIR PARTICIPATION IN ADDITIONAL ABO ACTIVITIES. THE CONSIDERATION FOR THE CEO SALARY IS COMPOSED OF SEVERAL INPUTS: CURRENT COMPENSATION, MARKET REVIEW OF COMPENSATION OF COMPARABLE ABMS EXECUTIVE DIRECTORS, PERFORMANCE REVIEW, ABO FINANCIAL STATUS, AND ANY OTHER INFORMATION THAT MAY BE DEEMED RELEVANT. THE ABO CHAIR AND VICE CHAIR, IN CONSULTATION WITH THE ABO FINANCE COMMITTEE, RECOMMEND THE CEO'S SALARY TO THE FULL ABO BOARD ANNUALLY. A 2019 COMPENSATION EVALUATION CONDUCTED BY AN OUTSIDE CONSULTANT GROUP SHOWED THAT CEO COMPENSATION IS FAIR AND COMPETITIVE. A 2022 COMPENSATION EVALUATION CONDUCTED BY AN OUTSIDE CONSULTANT GROUP SHOWED THAT STAFF COMPENSATION IS FAIR AND COMPETITIVE. STAFF COMPENSATION RANGES ARE DETERMINED BASED ON JOB SCOPE AND PERFORMANCE IN REFERENCE TO AN INDEPENDENT SALARY SURVEY THAT INCLUDES BOTH NATIONAL AND LOCAL BENCHMARKS. THIS SURVEY IS CONDUCTED EVERY TWO TO THREE YEARS WITH ANNUAL UPDATES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ABO WEBSITE.

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