Civic Intelligence

American Osteopathic Association

990 • Fiscal year 2015 • EIN 36-2170786

Jun 01, 2014 to May 31, 2015 • Filed on Apr 13, 2016

142 East Ontario StreetChicago, IL 60611

(312) 202-8115

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.33x

Higher debt load relative to assets than 52% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Liabilities / Revenue

54th percentile

0.49x

Higher debt load relative to revenue than 54% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Net Margin

66th percentile

9.7%

Higher net margin than 66% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Top Officer Pay

71st percentile

$497,143

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2015

Asset Growth

68th percentile

6.0%

Faster asset growth than 68% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2014 to 2015

Revenue Growth

56th percentile

5.6%

Faster revenue growth than 56% of similar nonprofits.

2015 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2014 to 2015

Assets

Up

$70,039,992

Up $3,941,616 (+6.0%) from 2014

Net Assets

Up

$47,118,205

Up $3,841,646 (+8.9%) from 2014

Liabilities

Up

$22,921,787

Up $99,970 (+0.4%) from 2014

Revenue

Up

$46,880,836

Up $2,504,782 (+5.6%) from 2014

Expenses

Down

$42,327,251

Down $203,683 (-0.5%) from 2014

Net Income

Up

$4,553,585

Up $2,708,465 (+147%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100M$50M$0Assets 2010: $53,386,141Liabilities 2010: $18,188,269Net Assets 2010: $35,197,8722010Assets 2011: $59,044,162Liabilities 2011: $18,439,294Net Assets 2011: $40,604,8682011Assets 2012: $58,960,517Liabilities 2012: $21,417,107Net Assets 2012: $37,543,4102012Assets 2013: $62,587,555Liabilities 2013: $23,103,009Net Assets 2013: $39,484,5462013Assets 2014: $66,098,376Liabilities 2014: $22,821,817Net Assets 2014: $43,276,5592014Assets 2015: $70,039,992Liabilities 2015: $22,921,787Net Assets 2015: $47,118,2052015Assets 2016: $73,464,559Liabilities 2016: $26,712,670Net Assets 2016: $46,751,8892016Assets 2017: $74,172,456Liabilities 2017: $26,012,510Net Assets 2017: $48,159,9462017Assets 2018: $72,679,540Liabilities 2018: $22,576,443Net Assets 2018: $50,103,0972018Assets 2019: $71,491,438Liabilities 2019: $21,029,836Net Assets 2019: $50,461,6022019Assets 2020: $72,821,611Liabilities 2020: $20,952,832Net Assets 2020: $51,868,7792020Assets 2021: $87,985,628Liabilities 2021: $23,687,671Net Assets 2021: $64,297,9572021Assets 2022: $86,966,576Liabilities 2022: $18,873,955Net Assets 2022: $68,092,6212022Assets 2023: $84,556,796Liabilities 2023: $17,115,752Net Assets 2023: $67,441,0442023Assets 2024: $94,502,786Liabilities 2024: $18,928,380Net Assets 2024: $75,574,4062024

Highlighted filing

2015

Assets$70,039,992
Liabilities$22,921,787
Net Assets$47,118,205

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $32,321,7862010Expenses 2011: $35,597,4932011Expenses 2012: $40,003,3982012Expenses 2013: $42,671,1342013Revenue 2014: $44,376,054Expenses 2014: $42,530,934Net Income 2014: $1,845,1202014Revenue 2015: $46,880,836Expenses 2015: $42,327,251Net Income 2015: $4,553,5852015Revenue 2016: $50,205,024Expenses 2016: $48,058,421Net Income 2016: $2,146,6032016Revenue 2017: $47,412,120Expenses 2017: $48,409,738Net Income 2017: -$997,6182017Revenue 2018: $47,203,509Expenses 2018: $46,503,804Net Income 2018: $699,7052018Revenue 2019: $45,593,311Expenses 2019: $44,263,879Net Income 2019: $1,329,4322019Revenue 2020: $36,084,863Expenses 2020: $35,708,720Net Income 2020: $376,1432020Revenue 2021: $32,905,161Expenses 2021: $29,225,048Net Income 2021: $3,680,1132021Revenue 2022: $38,827,499Expenses 2022: $26,918,182Net Income 2022: $11,909,3172022Revenue 2023: $32,864,149Expenses 2023: $30,401,566Net Income 2023: $2,462,5832023Revenue 2024: $35,549,498Expenses 2024: $32,436,991Net Income 2024: $3,112,5072024

Highlighted filing

2015

Revenue$46,880,836
Expenses$42,327,251
Net Income$4,553,585
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Apr 13, 2016
Return Version
2014v6.0
Gross Receipts
$49,453,049
Mission and Program Overview

Mission

The american osteopathic association (aoa) is a membership association representing more than 168,000 osteopathic physicians (do) and osteopathic medical students. As the primary certifying body for do and the accrediting agency for all osteopathic medical schools, the aoa works to accentuate the distinctiveness of osteopathic principles and the diversity of the profession. The aoa further, through these activities and others, promotes public health, works to meet public health needs through osteopathic medicine and encourages scientific research. In addition, the aoa advocates at the state and federal levels on issues that affect do, osteopathic medical students and patients.

The American Osteopathic Association (AOA) is a membership association representing more than 123,075 osteopathic physicians (DOs) and osteopathic medical students. The AOA serves as the primary certifying board for DOs, is the accrediting agency for osteopathic medical schools, and has federal authority to accredit hospitals and other health care facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$31,073,741$29,558,961▼ $1,514,780
Savings and Temporary Cash Investments$21,450,567$28,058,495▲ $6,607,928
Land, Buildings, and Equipment, Net$10,616,248$9,657,309▼ $958,939
Prepaid Expenses and Deferred Charges$1,926,202$1,511,548▼ $414,654
Accounts Receivable$747,025$990,255▲ $243,230
Total Assets$66,098,376$70,039,992▲ $3,941,616
Other Assets Total$284,593$263,424▼ $21,169
Liabilities
Deferred Revenue$18,424,087$18,545,114▲ $121,027
Accounts Payable and Accrued Expenses$3,205,168$3,239,538▲ $34,370
Other Liabilities$1,192,562$1,137,135▼ $55,427
Total Liabilities$22,821,817$22,921,787▲ $99,970
Net Assets / Fund Balance
Unrestricted Net Assets$42,667,649$46,453,899▲ $3,786,250
Temporarily Rstr Net Assets$608,910$664,306▲ $55,396
Total Net Assets Fund Balance$43,276,559$47,118,205▲ $3,841,646
Total Liabilities and Net Assets / Fund Balance$66,098,376$70,039,992▲ $3,941,616

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,252,962$6,361,874$10,614,836
Buildings$1,758,623$6,314,614$8,073,237
Equipment$2,020,724$4,630,617$6,651,341
Land$1,625,000-$1,625,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$7,711,001$135,430▲ $311,594$217,479$7,730,431
2013$7,205,419$245,386▲ $735,054$255,810$7,711,001
2012$6,973,557$292,736▲ $903,823$295,965$7,205,419
2011$8,606,166$483,733▼ $1,375,509$258,955$6,973,557
2010$8,030,389$43,444▲ $1,285,435$239,240$8,606,166
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Adrienne White-Faines MPACEOFT$429,302$67,841$497,143
James SwartwoutDepartment SVPFT$262,789$40,404$303,193
Frank W Bedford CPACFO/ControllerFT$244,373$49,210$293,583
Joshua L Prober JDLegal CounselFT$244,026$43,844$287,870
Cathy GalliganCOOFT$243,963$35,845$279,808
Michael MallieDepartment SVPFT$228,480$47,961$276,441
Norman E Vinn DOPast PresidentFT$240,140-$240,140
Konrad Miskowicz-RetzDepartment DirectorFT$203,583$24,088$227,671
Charles SimpsonChief Communications OfficerFT$197,072$24,135$221,207
Robert S Juhasz DOPresidentFT$218,828-$218,828
Stephan Trent DODepartment DirectorFT$192,597$16,977$209,574
Linda MascheriDepartment DirectorFT$170,022$36,441$206,463
Phil AtwoodChief Information DirectorFT$177,254$29,088$206,342
Sheryl McAuliffeDepartment DirectorFT$173,794$21,609$195,403
Stephanie DrakeDepartment VPFT$164,051$15,396$179,447
John W Becher Jr DOPresident ElectFT$93,219-$93,219
Boyd R Buser DOTrustee-$22,500-$22,500
Ronald R Burns DOTrustee-$9,967-$9,967
William S Mayo DOTrustee-$9,725-$9,725
William J Burke DOTrustee-$6,300-$6,300
Joseph A Giaimo DOTrustee-$6,000-$6,000
Mark BakerTrustee-$5,700-$5,700
Teresa A Hubka DOTrustee-$5,650-$5,650
Geraldine T O'Shea DOFirst Vice President-$5,350-$5,350
Susan C Sevensma DOTrustee-$5,321-$5,321
Ernest R Gelb DOTrustee-$4,517-$4,517
Thomas L Ely DOTrustee-$4,500-$4,500
Joseph M Yasso Jr DOTrustee-$4,200-$4,200
Mark S Cantieri DOTrustee-$4,050-$4,050
Richard R Thacker DOTrustee-$4,050-$4,050
Carol L Monson DOTrustee-$3,900-$3,900
Ray E Stowers DOTreasurerFT$3,672-$3,672
Michael K Murphy DOTrustee-$3,600-$3,600
Frank M Tursi DOSecond Vice President-$3,300-$3,300
John E Bodell DOTrustee-$3,150-$3,150
Barbara E Walker DOTrustee-$2,550-$2,550
Craig L Magnatta DOTrustee-$2,500-$2,500
Ira Monka DOThird Vice President-$2,209-$2,209
Jennie Kwon DOIntern/Resident Representa-$1,750-$1,750
Alice ChenStudent Representative-$1,200-$1,200

Board Members and Trustees

NameTitle
Bridget E McIlwee DOTrustee
Jennifer Thomas DONew Physician in Practice

Highest Paid Contractors

ContractorServicesLocationCompensation
Clarity Assessment SystemsProfessional Exam Services5840 Summit Street, Sylvania, OH 43560$238,820
Wolfgang Puck CateringMeeting/Catering Services333 South Hope St 18th Fl, Los Angeles, CA 90071$157,925
Michael Best & FriedrichLegal ServicesPO Box 88462, Milwaukee, WI 53288$119,180
Miller Medical CommunicationsHealth Media Services501 Fifth Ave Ste 2002, New York, NY 10017$105,780
Revenue and Support

Revenue Composition

Contributions and Grants
$885,075
Program Service Revenue
$43,401,306
Investment Income
$2,099,013
Other Revenue
$495,442
All Other Contributions
$763,661
Change in Net Assets
$4,553,585

Audited Revenue Reconciliation

Revenue per Audited Statements
$46,880,836
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-711,939
Total Revenue per Audited Statements
$46,168,897
Total Revenue per Form 990
$46,880,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$24,259,922
Salaries, Compensation, and Employee Benefits$17,094,479
Grants and Similar Amounts Paid$972,850
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,876,131$2,283,199-$11,159,330
Conferences and Meetings$4,510,767$1,160,301-$5,671,068
Current Officers, Directors, Trustees, and Key Employees$1,861,160$478,744-$2,339,904
Office Expenses$1,802,677$463,701-$2,266,378
Other Employee Benefits$1,238,830$318,663-$1,557,493
Occupancy$1,128,992$290,409-$1,419,401
Fees for Services Other$963,085$247,733-$1,210,818
Travel$913,078$234,870-$1,147,948
Payroll Taxes$903,835$232,493-$1,136,328
All Other Expenses$806,835$207,542-$1,014,377
Information Technology$753,148$193,732-$946,880
Pension Plan Contributions$716,993$184,431-$901,424
Depreciation Depletion$693,216$178,315-$871,531
Fees for Services Lobbying-$655,097-$655,097
Grants to Domestic Individuals$607,185--$607,185
Grants to Domestic Orgs$365,665--$365,665
Fees for Services Legal-$245,942-$245,942
Other Expenses$193,051$49,658-$242,709
Insurance$116,207$29,892-$146,099
Fees for Services Accounting-$72,530-$72,530
Advertising$54,407$13,995-$68,402
Total Functional Expenses$32,967,534$9,359,717$0$42,327,251

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$42,327,251
Total Expenses per Audited Statements$42,327,251
Total Expenses per Form 990$42,327,251
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
UNTHSC - Grants & Contract MgmtFort Worth, TXState of TexasTo fund research for the advancement of the osteopathic profession.$92,055
Ohio University - COMAthens, OHState of OhioTo fund research for the advancement of the osteopathic profession.$50,000
Texas Osteopathic Medical AssociationAustin, TX501(c)(6)To conduct research on osteopathic manipulative medicine.$27,500
AodmeChicago, IL501(c)(3)Dedicated to the education of students in medicine, health and behavioral sciences.$20,000
AacomChevy Chase, MD501(c)(3)General support$15,000
AofChicago, IL501(c)(3)To fund the AOA Presidential Memorial Fund.$10,000
AT Still UniversityKirksville, MO501(c)(3)To fund research for the advancement of the osteopathic profession.$7,750
Institute of Medicine of ChicagoElk Grove Village, IL501(c)(3)To fund research for the advancement of the osteopathic profession.$5,000
Michigan Osteopathic AssociationOkemos, MI501(c)(6)To fund research for the advancement of the osteopathic profession.$5,000
Tennessee Osteopathic Medical AssociationNashville, TN501(c)(6)To fund CME educational program.$5,000
West Virginia Osteopathic Medical AssociationLewisburg, WV501(c)(6)To fund research for the advancement of the osteopathic profession.$5,000
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Incentive - Tenant Improvements$413,292
Lease Incentive - Deferred Rent$382,125
Other Liabilities$341,718
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 B, line 11

Prior to filing, the Controller and CEO review Form 990 and then provide it to the Audit Committee for review and approval.

Form 990, Part VI, Section B, line 12C

Each vendor form and capital request form is accompanied by a conflict of interest statement. Before such requests are approved the requesting officer, director, trustee, or key employee must disclose any potential conflict of interest. Those key personnel with conflicts are advised to recuse themselves from participating in decision making related to the conflict.

Form 990, Part VI, Section B, line 15

The compensation (salaries, bonuses, benefits) for the Executive Director, officers and key employees are set based upon information provided by an external compensation service, who furnishes information drawn from surveys of information (including Forms 990) from comparable healthcare associations and other employers in the relevant geographic markets. A committee of the Board of Trustees - the Committee on Administrative Personnel (COAP) - is provided with the information for the Executive Director's compensation and makes recommendations for final approval by the entire Board of Trustees. Compensation for the President, President-elect and Immediate Past President are based upon information regarding compensation for physicians for one year and approved by a disinterested majority of the Committee on Administrative Personnel and Board of Trustees. The Committee on Administrative Personnel also reviews and makes recommendations to the Board of Trustees regarding aggregate compensation for the other officers and key employees.

Form 990, Part VI, Section C, line 19

The AOA's governing documents (constitution and bylaws and code of ethics) are published on-line and available at the AOA's website - http://www.osteopathic.org/Pages/default.aspx. The Association's conflict of interest policy and financial statements are available to the public upon request for the same period of disclosure as set forth in IRC Section 6104(d).

Filing and Contact Details

Filer

Filer Name
American Osteopathic Association
EIN
36-2170786
Phone
3122028115
Address
142 East Ontario Street, Chicago, IL 60611

Signing Officer

Name
Adrienne White-Faines
Title
Executive Director
Phone
3122028115
Signed
2016-04-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adrienne White-Faines
Formed
1897
Legal Domicile
Il
Voting Board Members
28
Independent Board Members
26
Employees
182
Volunteers
2

Preparer

Firm
Rsm US Llp
Address
1 S WACKER DRIVE STE 800, CHICAGO, IL 60606
Preparer
Zack Fortsch
Phone
3126343400
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

Endowments are used to promote the ability to perform research and education in the field of Osteopathic medicine.

Part X, Line 2:

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 Association 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 Association, and various positions related to the potential sources of unrelated business taxable income. As of May 31, 2015 and 2014, there were no unrecognized tax positions identified or recorded as liabilities.

Raw XML AppendixShowing 400 of 1,345 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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IRS990/Desc0Department of Education:The function of the AOA Department of Education is to promote excellence in osteopathic medicine through education. In tax year 2014, the AOA:Division of Certification-Was responsible for the development of certification and continuous certification processes for over 28,000 osteopathic physician diplomates and for the development and implementation of the new Osteopathic Continuous Certification (OCC) process for each of the 18 specialty certifying boards and their subspecialty certifications. -Awarded 1,896 new general certifications, 219 new certifications of added qualifications, 61 new certifications of special qualifications, and 2,001 re-certifications to osteopathic physicians.Division of Educational Resource Services-Monitored and recorded the progress of 8,626 trainees in 1,205 residency training programs.Division of Postdoctoral Training -Approved 116 new programs (1498 positions), increased size of 79 programs (354 positions) and reviewed 273 programs for Continuing Approval.-Conducted 3 Osteopathic Postdoctoral Training Institution (OPTI) continuing approval site visits.-Executed a national educational conference for residency program directors and medical educators.-Approved 371 ACC-ME PGY1, 110 Federal/Military PGY1 and 241 ACC-ME PGY2/Fellowship Training applications.Division of Training Program Review Services-Continued its charge of reviewing all osteopathic training programs. In fiscal year 2015, over 270 inspections were conducted.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$94.5$18.9$75.6$35.5$32.4$3.11
2023Detailed filing. Detailed filing data is available for this year.$84.6$17.1$67.4$32.9$30.4$2.46
2022Detailed filing. Detailed filing data is available for this year.$87.0$18.9$68.1$38.8$26.9$11.9
2021Detailed filing. Detailed filing data is available for this year.$88.0$23.7$64.3$32.9$29.2$3.68
2020Detailed filing. Detailed filing data is available for this year.$72.8$21.0$51.9$36.1$35.7$0.38
2019Detailed filing. Detailed filing data is available for this year.$71.5$21.0$50.5$45.6$44.3$1.33
2018Detailed filing. Detailed filing data is available for this year.$72.7$22.6$50.1$47.2$46.5$0.70
2017Detailed filing. Detailed filing data is available for this year.$74.2$26.0$48.2$47.4$48.4$1.00
2016Detailed filing. Detailed filing data is available for this year.$73.5$26.7$46.8$50.2$48.1$2.15
2015Detailed filing. Detailed filing data is available for this year.$70.0$22.9$47.1$46.9$42.3$4.55
2014Detailed filing. Detailed filing data is available for this year.$66.1$22.8$43.3$44.4$42.5$1.85
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$62.6$23.1$39.5$42.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.0$21.4$37.5$40.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.0$18.4$40.6$35.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.4$18.2$35.2$32.3