Civic Intelligence

The American Board of Radiology Foundation

EIN 20-1354373 • 501(c)3 • Tucson, AZ

Profile

The foundation carries out the scientific, educational and charitable purpose of the mission of the american board of radiology.

5441 E Williams CircleTucson, AZ 85711

n/a

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

98th percentile

96%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

99th percentile

$881,411

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 168.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

48th percentile

2.9%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

2040%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,743,582

Up $49,684 (+2.9%) from 2023

Liabilities

Down

$0

Down $2,238 (-100%) from 2023

Net Assets

Up

$1,743,582

Up $51,922 (+3.1%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin98th percentile

Revenue

Up

$523,849

Up $499,367 (+2040%) from 2023

Expenses

Down

$23,269

Down $41,672 (-64%) from 2023

Net Income

Up

$500,580

Up $541,039 (+1337%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,366,213Liabilities 2011: $962Net Assets 2011: $1,365,2512011Assets 2012: $1,524,807Liabilities 2012: $2,556Net Assets 2012: $1,522,2512012Assets 2013: $1,523,730Liabilities 2013: $23,789Net Assets 2013: $1,499,9412013Assets 2014: $1,499,717Liabilities 2014: $1,907Net Assets 2014: $1,497,8102014Assets 2015: $1,458,605Liabilities 2015: $728Net Assets 2015: $1,457,8772015Assets 2016: $1,435,935Liabilities 2016: $55Net Assets 2016: $1,435,8802016Assets 2017: $1,535,876Liabilities 2017: $0Net Assets 2017: $1,535,8762017Assets 2018: $1,628,991Liabilities 2018: $0Net Assets 2018: $1,628,9912018Assets 2019: $1,636,519Liabilities 2019: $14,409Net Assets 2019: $1,622,1102019Assets 2020: $1,684,363Liabilities 2020: $0Net Assets 2020: $1,684,3632020Assets 2021: $1,838,599Liabilities 2021: $0Net Assets 2021: $1,838,5992021Assets 2022: $1,504,878Liabilities 2022: $0Net Assets 2022: $1,504,8782022Assets 2023: $1,693,898Liabilities 2023: $2,238Net Assets 2023: $1,691,6602023Assets 2024: $1,743,582Liabilities 2024: $0Net Assets 2024: $1,743,5822024

Highlighted filing

2024

Assets$1,743,582
Liabilities$0
Net Assets$1,743,582
Open 2024 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $111,8142011Expenses 2012: $78,2362012Expenses 2013: $338,3412013Revenue 2014: $210,619Expenses 2014: $305,982Net Income 2014: -$95,3632014Revenue 2015: $38,248Expenses 2015: $129,877Net Income 2015: -$91,6292015Revenue 2016: $18,980Expenses 2016: $9,922Net Income 2016: $9,0582016Revenue 2017: $22,284Expenses 2017: $6,674Net Income 2017: $15,6102017Revenue 2018: $26,609Expenses 2018: $6,445Net Income 2018: $20,1642018Revenue 2019: $30,456Expenses 2019: $156,670Net Income 2019: -$126,2142019Revenue 2020: $30,452Expenses 2020: $13,676Net Income 2020: $16,7762020Revenue 2021: $18,978Expenses 2021: $4,189Net Income 2021: $14,7892021Revenue 2022: $17,734Expenses 2022: $58,264Net Income 2022: -$40,5302022Revenue 2023: $24,482Expenses 2023: $64,941Net Income 2023: -$40,4592023Revenue 2024: $523,849Expenses 2024: $23,269Net Income 2024: $500,5802024

Highlighted filing

2024

Revenue$523,849
Expenses$23,269
Net Income$500,580
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,743,582
Liabilities
$0
Net assets
$1,743,582
Revenue
$523,849
Expenses
$23,269
Net income
$500,580
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.52$0.02$0.50
2023Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.02$0.06$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.02$0.06$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$0.02$0.00$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.03$0.01$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.64$0.01$1.62$0.03$0.16$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$0.03$0.01$0.02
2017Summary only. Only limited summary data is available for this year.$1.54$0.00$1.54$0.02$0.01$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.02$0.01$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.04$0.13$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.21$0.31$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.02$1.50$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.00$1.37$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.1
Gross Receipts
$1,106,437
Mission and Program Overview

Mission

The foundation carries out the scientific, educational and charitable purpose of the mission of the american board of radiology.

To demonstrate, enhance, and continuously improve accountability to the public in the use of medical imaging and radiation therapy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,348,320$1,684,327▲ $336,007
Savings and Temporary Cash Investments$334,787$26,473▼ $308,314
Accounts Receivable$3,522$17,119▲ $13,597
Cash and Non-Interest-Bearing Accounts$7,269$15,663▲ $8,394
Other Notes and Loans Receivable, Net$0--
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0--
Rtn Earn Endowment Incm Other Fnds$0--
Cap Stk Tr Prin Current Funds$0--
Intangible Assets$0--
Inventories for Sale or Use$0--
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0--
Total Assets$1,693,898$1,743,582▲ $49,684
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$2,238$0▼ $2,238
Accounts Payable and Accrued Expenses$0--
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$2,238$0▼ $2,238
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,691,660$1,743,582▲ $51,922
Net Assets With Donor Restrictions$0--
Total Net Assets Fund Balance$1,691,660$1,743,582▲ $51,922
Total Liabilities and Net Assets / Fund Balance$1,693,898$1,743,582▲ $49,684
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleBaseOtherTotal
Brent Wagner MdExecutive Director$770,591$110,820$881,411

Board Members and Trustees

NameTitle
Robert Barr MdPRESIDENT (End: 10/24)
Cheri Canon MdPresident-elect
Andrea Ng MdGovernor
Desiree Morgan MdGovernor
Donald J Flemming MdGovernor
James AndersonGovernor
Karen Ragland ColeGovernor
Marina Feldman MdGovernor
Matthew Podgorsak PhdGovernor
Stephen SimoneauxGovernor
Toby a Gordon ScdGovernor
John Kaufman MdSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$523,849
Other Revenue
$0
Change in Net Assets
$500,580

Audited Revenue Reconciliation

Revenue per Audited Statements
$519,947
Revenue Not Reported on Financial Statements
$3,902
Revenue Not Reported on Form 990
$-448,658
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$71,289
Total Revenue per Form 990
$523,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$14,830
Other Expenses$8,439
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$14,830--$14,830
Office Expenses-$4,537-$4,537
Fees for Service Investment Mgmnt Fees-$3,902-$3,902
Total Functional Expenses$14,830$8,439$0$23,269

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$19,367
Total Expenses per Audited Statements$19,367
Total Expenses per Form 990$19,367
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The American Board of RadiologyTucson, AZ501(c)(6)Certification & Outreach Symposia$14,830
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A Delegate broad authority to A committee

“The president and president elect have authority to make decisions outside of regular board meetings.”

Form 990, Part VI, Line 6 Classes of members or stockholders

“The american board of radiology is the sole member of the foundation.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“The american board of radiology has the power to appoint or remove any members of the board of governors for the foundation.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The form 990 was prepared by an independent accounting firm following the completion of an audit of financial statements. A copy of the form 990 is provided to the board for review prior to filing with the irs.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Potential conflicts are reviewed annually at a meeting of the board of governors. If a conflict is found to exist, the conflicted member recuses themselves from related discussions.”

Form 990, Part VI, Line 19 Required documents available to the public

“The form 990 and 1023, conflict of interest policy, bylaws and annual summary financial statements are available on the abr's website.”

Filing and Contact Details

Filer

Filer Name
The American Board of Radiology Foundation
EIN
20-1354373
Phone
5207902900
Address
5441 E WILLIAMS CIRCLE, TUCSON, AZ 85711

Signing Officer

Name
Brent J Wagner
Title
Executive Director
Phone
5207902900
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
Dc
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
9

Preparer

Firm
Forvis Mazars LLP
Address
14221 Dallas Parkway Suite 400, Dallas, TX 75254
Preparer
Andrew Gray
Phone
9727028262
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2 ASC 740 Footnote

“Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.”

Raw XML AppendixShowing 400 of 541 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE AMERICAN BOARD OF RADIOLOGY PERIODICALLY REVIEWS ITS FUNDING SOURCES FOR CLASSIFICATION PURSUANT TO INTERNAL REVENUE CODE SECTION 509(A)(2).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE AMERICAN BOARD OF RADIOLOGY FOUNDATION IS A SUPPORTING ORGANIZATION FOR THE AMERICAN BOARD OF RADIOLOGY WITHIN THE MEANING OF THE INTERNAL REVENUE CODE SECTION 509(A)(3). ACCORDINGLY, THE AMERICAN BOARD OF RADIOLOGY PERIODICALLY REVIEWS ITS FUNDING SOURCES FOR CLASSIFICATION PURSUANT TO INTERNAL REVENUE CODE SECTION 509(A)(2). THE AMERICAN BOARD OF RADIOLOGY QUALIFICATION IS BASED ON DUES AND FEES FROM APPROXIMATELY 80,000 CANDIDATES AND DIPLOMATES. THE ORIGINAL DETERMINATION FOR INTERNAL REVENUE CODE SECTION 509(A)(2) WAS MADE WHEN THE AMERICAN BOARD OF RADIOLOGY FOUNDATION WAS FORMED AND IS MONITORED ANNUALLY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE AMERICAN BOARD OF RADIOLOGY FOUNDATION IS ORGANIZED EXCLUSIVELY TO SUPPORT AND CARRY OUT THE CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES OF THE AMERICAN BOARD OF RADIOLOGY. SPECIFICALLY, THE AMERICAN BOARD OF RADIOLOGY IS A PROFESSIONAL STANDARDS REVIEW ORGANIZATION WHICH ANALYZES PATTERNS OF CARE, PRACTICE, AND UTILIZATION OF HEALTH SERVICES BY PHYSICIANS AND INSTITUTIONAL PROVIDERS OF HEALTHCARE, ALL OF WHICH CONSTITUTE THE PROMOTION OF HEALTH AS ITS CHARITABLE PURPOSE. THE SUPPORTED ORGANIZATION CONTROLS THE FILING ORGANIZATION WHICH ENSURES THAT THE FILING ORGANIZATION IS CARRYING OUT THE PURPOSES OF ITS SUPPORTED ORGANIZATION.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CERTIFICATION & OUTREACH SYMPOSIA
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05441 E Williams Circle
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANT RECIPIENTS ARE DETERMINED BY THE BOARD AND THE FORMAL APPROVAL IS NOTED IN THE MINUTES. AS THE FOUNDATION PROVIDES GRANTS TO A RELATED ORGANIZATION THAT SHARES THE SAME BOARD, THE USE OF THE FUNDS BY THE AMERICAN BOARD OF RADIOLOGY IS MONITORED BY THE BOARD.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRENT WAGNER MD

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