Civic Intelligence

Anatomical Gift Association of Illinois

EIN 36-0989730 • 501(c)3 • Chicago, IL

Profile

To accept, prepare, store, and transport whole body donations to medical schools and institutions of higher learning for medical and biological study and research.

1540 S Ashland Avenue 104Chicago, IL 60608

www.agaillinois.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.47x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.89x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

8th percentile

-37%

Higher net margin than 8% of similar nonprofits.

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

Top Officer Pay

86th percentile

$169,224

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

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

Asset Growth

23rd percentile

-5.2%

Faster asset growth than 23% of similar nonprofits.

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

Revenue Growth

17th percentile

-18%

Faster revenue growth than 17% of similar nonprofits.

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

Assets

Down

$1,775,069

Down $97,162 (-5.2%) from 2023

Liabilities

Up

$840,871

Up $257,530 (+44%) from 2023

Net Assets

Down

$934,198

Down $354,692 (-28%) from 2023

Revenue

Down

$947,026

Down $204,304 (-18%) from 2023

Expenses

Up

$1,301,718

Up $21,865 (+1.7%) from 2023

Net Income

Down

-$354,692

Down $226,169 (-176%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,500,398Liabilities 2010: $948Net Assets 2010: $1,499,4502010Assets 2011: $1,482,569Liabilities 2011: $24,673Net Assets 2011: $1,457,8962011Assets 2012: $1,448,542Liabilities 2012: $65,553Net Assets 2012: $1,382,9892012Assets 2013: $1,385,763Liabilities 2013: $61,251Net Assets 2013: $1,324,5122013Assets 2014: $1,183,075Liabilities 2014: $30,697Net Assets 2014: $1,152,3782014Assets 2016: $1,157,025Liabilities 2016: $88,437Net Assets 2016: $1,068,5882016Assets 2018: $1,239,849Liabilities 2018: $121,328Net Assets 2018: $1,118,5212018Assets 2019: $1,411,578Liabilities 2019: $96,493Net Assets 2019: $1,315,0852019Assets 2020: $1,259,412Liabilities 2020: $326,397Net Assets 2020: $933,0152020Assets 2021: $1,922,693Liabilities 2021: $572,073Net Assets 2021: $1,350,6202021Assets 2022: $2,100,146Liabilities 2022: $682,733Net Assets 2022: $1,417,4132022Assets 2023: $1,872,231Liabilities 2023: $583,341Net Assets 2023: $1,288,8902023Assets 2024: $1,775,069Liabilities 2024: $840,871Net Assets 2024: $934,1982024

Highlighted filing

2024

Assets$1,775,069
Liabilities$840,871
Net Assets$934,198

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $664,4212010Expenses 2011: $806,8912011Expenses 2012: $942,7302012Revenue 2013: $957,417Expenses 2013: $1,015,894Net Income 2013: -$58,4772013Revenue 2014: $907,609Expenses 2014: $1,079,743Net Income 2014: -$172,1342014Revenue 2016: $854,692Expenses 2016: $896,020Net Income 2016: -$41,3282016Revenue 2018: $1,121,669Expenses 2018: $965,435Net Income 2018: $156,2342018Revenue 2019: $1,125,542Expenses 2019: $928,978Net Income 2019: $196,5642019Revenue 2020: $628,514Expenses 2020: $1,010,586Net Income 2020: -$382,0722020Revenue 2021: $1,462,084Expenses 2021: $1,044,478Net Income 2021: $417,6062021Revenue 2022: $1,214,183Expenses 2022: $1,147,390Net Income 2022: $66,7932022Revenue 2023: $1,151,330Expenses 2023: $1,279,853Net Income 2023: -$128,5232023Revenue 2024: $947,026Expenses 2024: $1,301,718Net Income 2024: -$354,6922024

Highlighted filing

2024

Revenue$947,026
Expenses$1,301,718
Net Income-$354,692

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.84$0.93$0.95$1.30$0.35
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.58$1.29$1.15$1.28$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.10$0.68$1.42$1.21$1.15$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.57$1.35$1.46$1.04$0.42
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.33$0.93$0.63$1.01$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.10$1.32$1.13$0.93$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.12$1.12$1.12$0.97$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.09$1.07$0.85$0.90$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.03$1.15$0.91$1.08$0.17
2013Detailed filing. Detailed filing data is available for this year.$1.39$0.06$1.32$0.96$1.02$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.07$1.38$0.94
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.02$1.46$0.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.00$1.50$0.66
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 17, 2025
Return Version
2024v5.2
Gross Receipts
$947,026
Mission and Program Overview

Mission

The association is a not-for-profit organization created by medical schools in the state of illinois to provide the medical education and reseasrch community with human anatomical material either by voluntary, whole body donation or obtained through other lawful means. The association's foremost commitment is to the training of health professionals, principally medical students with the state of illinois, and to its donors and their families. In executing this role, and consistent with its place in the medical community, the association maintains the highest of ethical and professional standards born of respect for the dignity of its donors and their loved ones.

To accept, prepare, store, and transport whole body donations to medical schools and institutions of higher learning for medical and biological research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$748,215$685,577▼ $62,638
Land, Buildings, and Equipment, Net$640,501$584,616▼ $55,885
Accounts Receivable$213,861$127,090▼ $86,771
Cash and Non-Interest-Bearing Accounts$239,563$67,706▼ $171,857
Prepaid Expenses and Deferred Charges$8,424$2,847▼ $5,577
Total Assets$1,872,231$1,775,069▼ $97,162
Other Assets Total$21,667$307,233▲ $285,566
Liabilities
Unsecured Notes Loans Payable$497,611$478,212▼ $19,399
Other Liabilities$23,504$311,249▲ $287,745
Accounts Payable and Accrued Expenses$62,226$51,410▼ $10,816
Total Liabilities$583,341$840,871▲ $257,530
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,288,890$934,198▼ $354,692
Total Net Assets Fund Balance$1,288,890$934,198▼ $354,692
Total Liabilities and Net Assets / Fund Balance$1,872,231$1,775,069▼ $97,162

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$573,802$630,772$1,204,574
Equipment$10,814$556,966$567,780
Other Assets Org$307,233--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William O'ConnorExecutive DirectorFT$169,224$169,224

Board Members and Trustees

NameTitle
Callum F RossPresident
Christopher FerrignoVice President
Diana K SarkoDirector
Emily KloppDirector
James SalvatoreDirector
Kirsten MoisioDirector
Robert J FrysztakDirector
Sandra E InouyeSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$100
Program Service Revenue
$918,709
Investment Income
$23,832
Other Revenue
$4,385
All Other Contributions
$100
Change in Net Assets
$-354,692

Audited Revenue Reconciliation

Revenue per Audited Statements
$947,026
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$947,026
Total Revenue per Form 990
$947,026
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$815,913
Salaries, Compensation, and Employee Benefits$485,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$230,314$25,590-$255,904
Occupancy$195,644$21,738-$217,382
Current Officers, Directors, Trustees, and Key Employees$152,301$16,923-$169,224
Fees for Services Other$4,592$94,847-$99,439
Depreciation Depletion$32,400$23,485-$55,885
Office Expenses$47,483$5,276-$52,759
Payroll Taxes$29,714$3,302-$33,016
Other Expenses$28,189$4,313-$28,189
Other Employee Benefits$24,895$2,766-$27,661
All Other Expenses$4,955$20,504-$25,459
Insurance$21,021$2,336-$23,357
Fees for Services Accounting$741$15,304-$16,045
Fees for Services Legal$690$14,261-$14,951
Interest-$13,650-$13,650
Advertising$1,235$137-$1,372
Total Functional Expenses$1,037,286$264,432$0$1,301,718

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,301,718
Total Expenses per Audited Statements$1,301,718
Total Expenses per Form 990$1,301,718
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liability$311,249
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 7A

The corporation has eight members: Midwestern University, National University of Health Sciences, Northwestern University, Loyola University of Chicago, University of Chicago, University of Illinois College of Medicine, Rush University Medical College and Southern Illinois University. Article II, 3 of the bylaws of the corporation provides that each member shall appoint one representative who will serve as a director on the Board of Directors.

Form 990, Part VI, Section B, line 11B

The organization's accountant will review the 990 with the Executive Vice President and the President. After all questions and concerns have been answered, the Executive Vice President and President will sign the 990. At the next Annual Meeting of the Board of Directors, the 990 will be presented to the entire Board. After discussion, the Board will vote to adopt, adopt with amendments or reject the 990. If the Board votes to either amend or reject the 990, the Board will instruct the Executive Vice President and the organization's accountant, who attends the Board meeting, what specific action it is directing them to take.

Form 990, Part VI, Section B, line 15

Board review and approval

Form 990, Part VI, Section C, line 19

These documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Anatomical Gift Association of Illinois
EIN
36-0989730
Phone
3127335283
Address
1540 S Ashland Avenue 104, Chicago, IL 60608

Signing Officer

Name
William O'Connor
Title
Executive Director
Phone
3127335283
Signed
2025-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Cappaert
Formed
1949
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
8
Volunteers
8

Preparer

Firm
Desmond & Ahern Ltd
Address
10827 S WESTERN AVENUE, CHICAGO, IL 60643-3206
Preparer
Mel Padillo
Phone
7737794720
Supplemental Narrative

Additional Explanations

Form 990, Part XII, line 2C:

The process has not changed from the prior year.

Form 990, Part III, Line 1:

The Association is a not-for-profit organization created by medical schools in the state of Illinois to provide the medical education and research community with human anatomical material either by volutary, whole body donation or obtained through other lawful means. The Association's foremost committment is to the training of health professionals, principally medical students with the state of Illinois, and to its donors and their families. If executing this role, and consistent with its place in the medical community, the Association maintains the highest of ethical and professional standards born of respect for the dignity of its donors and their loved ones.

Financial Statement Notes

Part X, Line 2:

FIN 48 Note from Audited Financial Statements: The Association was granted an exemption from income taxes by the Internal Revenue Service pursuant to the provisions of Internal Code Section 501(c)(3). The Association qualifies for the charitable contribution deduction and has been classified as an association that is not a private Association under Section 509(a)(1). The Association continues to operate in compliance with its tax-exempt purpose. Management believes that it did not engage in any unrelated business activities; as such, no provision for income taxes has been provided for in the financial statements. The Association's Form 990, Return of Association Exempt from Income Tax, are subject to examination by the IRS, generally for three years after filing.

Raw XML AppendixShowing 400 of 720 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt0127090
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To accept, prepare, store, and transport whole body donations to medical schools and institutions of higher learning for medical and biological research.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0137
IRS990/AdvertisingGrp/ProgramServicesAmt01235
IRS990/AdvertisingGrp/TotalAmt01372
IRS990/AllOtherContributionsAmt0100
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt020504
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Melissa Cappaert
IRS990/BooksInCareOfDetail/PhoneNum03127335283
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01540 S Ashland Avenue 104
IRS990/BooksInCareOfDetail/USAddress/CityNm0Chicago
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd060608
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IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt016923
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0169224
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IRS990/Desc0AGA receives, prepares, preserves and distributes human remains for the purpose of medical education and research.
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IRS990/Form990PartVIISectionAGrp/PersonNm8William O'Connor
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary/Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
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IRS990/MissionDesc0See Schedule O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05276
IRS990/OfficeExpensesGrp/ProgramServicesAmt047483
IRS990/OfficeExpensesGrp/TotalAmt052759
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt027661
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Undertakers and cremati
IRS990/OtherExpensesGrp/Desc2Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc3Waste disposal
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IRS990/OtherExpensesGrp/ProgramServicesAmt170807
IRS990/OtherExpensesGrp/ProgramServicesAmt238816
IRS990/OtherExpensesGrp/ProgramServicesAmt328189
IRS990/OtherExpensesGrp/TotalAmt0153489
IRS990/OtherExpensesGrp/TotalAmt170807
IRS990/OtherExpensesGrp/TotalAmt243129
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrincipalOfficerNm0Melissa Cappaert
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IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
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IRS990/ReportOtherLiabilitiesInd01
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IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd01
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Non-member schools and hospitals and research organizations designated by class & purpose. Most have a historical and continuing relationship with the Anatomical Gift Association.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The Anatomical Gift Association (AGA) does provide services to supported organizations which are not part of the orginial member control group. Their services are not marketed to those organizations. If a non-control group organization contacts AGA requesting human remains for their medical research or support of their medical school operation, AGA will consider their request only if the original controlling members' requirements for human remains has been satisfied. Over 75% of the services AGA provides are to the original member control group. Providing services to organizations outside the member control group benefits the control group by providing efficient use of AGA's operation, the employment of specialized workers, the advancement of medical research which is part of AGA's mission statement and to members of the general public who request their remains be used in medical research.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2The data provided are the organizations supported by the AGA. Those organizations listed in the governing documents are identified in the column Listed in Governing Documents.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section A, Line 1:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section B, Line 2:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part I, line 12g, column iv
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt043
IRS990ScheduleA/SupportedOrganizationsTotalCnt043
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd22
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd32
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd42

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