Civic Intelligence

American Board of Emergency

EIN 38-2177886 • 501(c)6 • East Lansing, MI

Profile

The american board of emergency medicine's (abem) mission is to ensure the highest standards in the specialty of emergency medicine. Abem's purposes are to improve the quality of emergency medical care; to establish and maintain high standards of excellence in emergency medicine and subspecialties; to enhance emergency medicine education and related subspecialties; to evaluate physicians and promote professional development through initial and continuing certification in emergency medicine and its subspecialties; to enhance the value of certification for abem diplomates; and to serve the public and the medical profession by reporting the certification status of the diplomates of the american board of emergency medicine. The american board of emergency medicine is a primary certifying organization for emergency physicians in the united states. Abem develops, administers, scores, and reports results for assessments for emergency physicians. There are currently approximately 46,300 physic

3000 Coolidge RoadEast Lansing, MI 48823

www.abem.org

Siviq Scores

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

Liabilities / Assets

35th percentile

0.20x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

47th percentile

0.43x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Source year 2025

Net Margin

44th percentile

2.3%

Higher net margin than 44% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

39th percentile

$670,975

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)6 • $50M-$100M nonprofits • Source year 2025

Asset Growth

48th percentile

4.8%

Faster asset growth than 48% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

2.2%

Faster revenue growth than 35% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Assets

Up

$51,712,263

Up $2,353,839 (+4.8%) from 2024

Liabilities

Up

$10,207,525

Up $1,008,092 (+11%) from 2024

Net Assets

Up

$41,504,738

Up $1,345,747 (+3.4%) from 2024

Revenue

Up

$24,016,720

Up $514,067 (+2.2%) from 2024

Expenses

Up

$23,473,308

Up $2,633,921 (+13%) from 2024

Net Income

Down

$543,412

Down $2,119,854 (-80%) from 2024

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $20,053,127Liabilities 2010: $3,323,809Net Assets 2010: $16,729,3182010Assets 2011: $24,714,214Liabilities 2011: $2,888,007Net Assets 2011: $21,826,2072011Assets 2012: $25,914,934Liabilities 2012: $2,976,419Net Assets 2012: $22,938,5152012Assets 2013: $30,728,415Liabilities 2013: $3,735,702Net Assets 2013: $26,992,7132013Assets 2014: $39,199,001Liabilities 2014: $7,234,118Net Assets 2014: $31,964,8832014Assets 2015: $40,207,999Liabilities 2015: $7,531,186Net Assets 2015: $32,676,8132015Assets 2016: $39,900,674Liabilities 2016: $7,394,409Net Assets 2016: $32,506,2652016Assets 2017: $42,092,767Liabilities 2017: $6,520,994Net Assets 2017: $35,571,7732017Assets 2018: $42,184,792Liabilities 2018: $4,773,570Net Assets 2018: $37,411,2222018Assets 2019: $43,760,204Liabilities 2019: $3,630,503Net Assets 2019: $40,129,7012019Assets 2020: $45,611,462Liabilities 2020: $7,828,231Net Assets 2020: $37,783,2312020Assets 2021: $53,538,538Liabilities 2021: $8,259,748Net Assets 2021: $45,278,7902021Assets 2022: $44,767,678Liabilities 2022: $7,870,714Net Assets 2022: $36,896,9642022Assets 2023: $44,192,886Liabilities 2023: $7,158,907Net Assets 2023: $37,033,9792023Assets 2024: $49,358,424Liabilities 2024: $9,199,433Net Assets 2024: $40,158,9912024Assets 2025: $51,712,263Liabilities 2025: $10,207,525Net Assets 2025: $41,504,7382025

Highlighted filing

2025

Assets$51,712,263
Liabilities$10,207,525
Net Assets$41,504,738

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $9,471,7432010Expenses 2011: $9,329,6112011Expenses 2012: $10,185,4152012Revenue 2013: $13,245,973Expenses 2013: $10,403,903Net Income 2013: $2,842,0702013Revenue 2014: $14,939,558Expenses 2014: $11,639,954Net Income 2014: $3,299,6042014Revenue 2015: $15,757,455Expenses 2015: $13,683,154Net Income 2015: $2,074,3012015Revenue 2016: $14,371,239Expenses 2016: $14,496,065Net Income 2016: -$124,8262016Revenue 2017: $16,116,849Expenses 2017: $14,766,488Net Income 2017: $1,350,3612017Revenue 2018: $16,902,474Expenses 2018: $15,464,058Net Income 2018: $1,438,4162018Revenue 2019: $18,669,080Expenses 2019: $16,575,190Net Income 2019: $2,093,8902019Revenue 2020: $14,228,025Expenses 2020: $16,708,748Net Income 2020: -$2,480,7232020Revenue 2021: $16,904,901Expenses 2021: $15,392,247Net Income 2021: $1,512,6542021Revenue 2022: $20,372,727Expenses 2022: $19,638,522Net Income 2022: $734,2052022Revenue 2023: $18,340,057Expenses 2023: $18,626,963Net Income 2023: -$286,9062023Revenue 2024: $23,502,653Expenses 2024: $20,839,387Net Income 2024: $2,663,2662024Revenue 2025: $24,016,720Expenses 2025: $23,473,308Net Income 2025: $543,4122025

Highlighted filing

2025

Revenue$24,016,720
Expenses$23,473,308
Net Income$543,412

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$51.7$10.2$41.5$24.0$23.5$0.54
2024Detailed filing. Detailed filing data is available for this year.$49.4$9.20$40.2$23.5$20.8$2.66
2023Detailed filing. Detailed filing data is available for this year.$44.2$7.16$37.0$18.3$18.6$0.29
2022Detailed filing. Detailed filing data is available for this year.$44.8$7.87$36.9$20.4$19.6$0.73
2021Detailed filing. Detailed filing data is available for this year.$53.5$8.26$45.3$16.9$15.4$1.51
2020Detailed filing. Detailed filing data is available for this year.$45.6$7.83$37.8$14.2$16.7$2.48
2019Detailed filing. Detailed filing data is available for this year.$43.8$3.63$40.1$18.7$16.6$2.09
2018Detailed filing. Detailed filing data is available for this year.$42.2$4.77$37.4$16.9$15.5$1.44
2017Detailed filing. Detailed filing data is available for this year.$42.1$6.52$35.6$16.1$14.8$1.35
2016Detailed filing. Detailed filing data is available for this year.$39.9$7.39$32.5$14.4$14.5$0.12
2015Detailed filing. Detailed filing data is available for this year.$40.2$7.53$32.7$15.8$13.7$2.07
2014Detailed filing. Detailed filing data is available for this year.$39.2$7.23$32.0$14.9$11.6$3.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.7$3.74$27.0$13.2$10.4$2.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.9$2.98$22.9$10.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.7$2.89$21.8$9.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.1$3.32$16.7$9.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 7, 2026
Return Version
2024v5.5
Gross Receipts
$33,330,765
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$30,000,007$29,319,029▼ $680,978
Land, Buildings, and Equipment, Net$3,417,388$15,150,397▲ $11,733,009
Cash and Non-Interest-Bearing Accounts$4,212,281$4,763,240▲ $550,959
Savings and Temporary Cash Investments$2,481,915$1,432,057▼ $1,049,858
Prepaid Expenses and Deferred Charges$8,604,118$432,367▼ $8,171,751
Accounts Receivable$6,000--
Total Assets$49,358,424$51,712,263▲ $2,353,839
Other Assets Total$636,715$615,173▼ $21,542
Liabilities
Deferred Revenue$6,585,570$6,941,919▲ $356,349
Accounts Payable and Accrued Expenses$204,589$1,747,721▲ $1,543,132
Other Liabilities$2,409,274$1,517,885▼ $891,389
Total Liabilities$9,199,433$10,207,525▲ $1,008,092
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$40,158,991$41,504,738▲ $1,345,747
Total Net Assets Fund Balance$40,158,991$41,504,738▲ $1,345,747
Total Liabilities and Net Assets / Fund Balance$49,358,424$51,712,263▲ $2,353,839

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,724,837$2,478,077$14,202,914
Buildings$2,824,272$2,751,649$5,575,921
Equipment$191,537$787,354$978,891
Land$409,751-$409,751
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Earl Reisdorff EndedExecutive DirectorFT$527,894$143,081$670,975
Kathleen RuffExecutive Director - Admin AffairsFT$400,654$93,570$494,224
Melissa BartonExecutive Director - Pro & Clinical AffairsFT$370,686$82,593$453,279
Melissa BartonExecutive Director - Pro & Clinical-$370,134$83,145$453,279
Angela McGoffAss Ex Director - CRT SvcFT$172,098$95,103$267,201
Michele MillerAss Ex Director - SystemsFT$170,085$95,988$266,073
Kevin JoldersmaPrin PsychometricianFT$153,975$82,153$236,128
Nell NewtonAss Ex Director - OperatFT$146,907$70,937$217,844
Michelle MulhernAss Executive Director - Organizational ServicesFT$175,809$12,491$188,300
Michelle MulhernAss Executive Director - Organizatio-$175,210$13,090$188,300
Timothy DaltonAss Ex Director - E & RFT$131,744$50,760$182,504
Chadd KrausDirector of ResearchFT$181,102-$181,102
James Kaczmarczyk JrSenior Finance ManagerFT$151,524$6,966$158,490
Jared RielChief Assessment OfficerFT$100,933$4,859$105,792
Ramon W Johnson MD MBAImmediate Past Pres.PT$43,630-$43,630
Diane L Gorgas MDPresidentPT$39,135-$39,135
John L Kendall MDMember-At-LargePT$39,057-$39,057
James D Thomas MDPresident-ElectPT$38,595-$38,595
John P Marshall MDDirectorPT$34,030-$34,030
Felix K Ankel MDSecretary-TreasurerPT$32,875-$32,875
Susan E Farrell EdM MDDirectorPT$30,030-$30,030
Kim Feldhaus MDDirectorPT$29,200-$29,200
Barry J Knapp MDDirectorPT$28,790-$28,790
Yvette Calderon MD MSMember-At-LargePT$24,540-$24,540
Lynne M Holden MDDirectorPT$24,415-$24,415
Ernest E Wang MDDirectorPT$23,410-$23,410
Theodore Gaeta DODirectorPT$21,835-$21,835
Melissa A Platt MDDirectorPT$20,940-$20,940
John T Finnell MDDirectorPT$20,570-$20,570
Hala Durrah MTADirectorPT$17,055-$17,055

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
RCG Global Services IncData Analytics99 Wood Avenue 9th Floor, Iselin, NJ 08830$4,316,414
NCS Pearson IncExam Development5601 Green Valley Drive, Bloomington, MN 55437$854,575
NuWave Technology PartnersIT Services6709 Centurion Dr Suite 200, Lansing, MI 48917$719,986
Markey's Rental & StagingConsulting2365 Enterprise Park Place, Indianapolis, IN 46218$714,520
Latitude Consulting GroupIT Services100 E Michigan Ave Suite 200, Saline, MI 48176$684,446
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$21,933,440
Investment Income
$2,083,172
Other Revenue
$108
Change in Net Assets
$543,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,167,777
Salaries, Compensation, and Employee Benefits$10,305,531
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel---$4,957,789
Other Salaries and Wages---$4,251,463
Current Officers, Directors, Trustees, and Key Employees---$3,556,690
Information Technology---$2,430,215
Fees for Services Other---$1,892,399
Pension Plan Contributions---$1,262,801
Depreciation Depletion---$892,909
Other Employee Benefits---$758,085
Payroll Taxes---$476,492
Office Expenses---$253,327
Other Expenses---$218,427
Occupancy---$166,379
Fees for Services Legal---$137,850
Fees for Service Investment Mgmnt Fees---$120,227
Insurance---$119,894
Interest---$69,630
Total Functional Expenses$0$0$0$23,473,308
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued PTO$767,885
LOC - M & T Bank (Wilmington)$750,000
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 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
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, Section B, line 11B

A draft copy of the form 990 is provided to the executive director, the officers of the board of directors (including the Secretary-Treasurer), and the board of directors for review and approval prior to being filed.

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

Employees are expected to notify their manager as soon as they become aware of circumstances that could constitute a conflict of interest. When there is a disagreement on whether there is a real or perceived conflict of interest, the issue is presented to the executive director for a final decision.

Form 990, Part VI, Section B, line 15A

The executive committee reviews the current market data and investigates compensation determined by other boards for comparable executive directors. The two primary sources of market data are the Association of American Medical Colleges Benchmarks for Chairs of Academic Departments and the compensation of other member board executive directors. The executive committee brings a recommendation to the board, which then votes to approve the executive director's compensation. Once the board approves the compensation, the president notifies executive director of the compensation decision and alerts those responsible for making the change in the ABEM payroll system.

Form 990, Part VI, Section C, line 19

Governing documents are available to the public upon request.

Form 990, Part VII - Additional Information

All board members are eligible to be reimbursed for travel and business expenses under the non-accountable plan while performing their duties as a board member. All board members are also eligible to be reimbursed for travel and business expenses under the non-accountable plan while performing duties as an independent contractor along with reasonable compensation. Board members are also eligible to receive a daily stipend for any day in which ABEM duties are executed. All reimbursements and compensation (stipends) are reported on the board members' Form 1099.

Filing and Contact Details

Filer

Filer Name
American Board of Emergency
EIN
38-2177886
Phone
5173324800
Address
3000 Coolidge Road, East Lansing, MI 48823

Signing Officer

Name
Kathleen Ruff
Title
Executive Director, Admin Affairs
Phone
5173324800
Signed
2026-01-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Ruff
Formed
1976
Legal Domicile
Mi
Voting Board Members
17
Independent Board Members
17
Employees
57
Volunteers
750

Preparer

Firm
Yeo & Yeo Pc
Address
822 Centennial Way Ste 250, Lansing, MI 48917
Preparer
Bradley M DeVries
Phone
5173239500
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1, Description of Organization'S Mission

The American Board of Emergency Medicine's (ABEM) mission is to ensure the highest standards in the specialty of Emergency Medicine. ABEM's purposes are to improve the quality of emergency medical care; to establish and maintain high standards of excellence in Emergency Medicine and subspecialties; to enhance Emergency Medicine education and related subspecialties; to evaluate physicians and promote professional development through initial and continuing certification in Emergency Medicine and its subspecialties; to enhance the value of certification for ABEM diplomates; and to serve the public and the medical profession by reporting the certification status of the diplomates of The American Board of Emergency Medicine. The American Board of Emergency Medicine is a primary certifying organization for emergency physicians in the United States. ABEM develops, administers, scores, and reports results for assessments for emergency physicians. There are currently approximately 46,300 physicians certified by ABEM. ABEM also provides an in-training examination to 9,900 physicians who are undergoing specialty training in the field of Emergency Medicine. ABEM's continuing certification program has three components that must be met by diplomates: 1) professionalism and professional standing; 2) completing MyEMCert modules; and 3) improvement in medical practice. Through continuing certification, the public is assured that an ABEM certified physician is pursuing a rigorous course of continuing professional development and keeping up with medical advances in the specialty.

Form 990, Part III, Line 1, Description of Organization'S Mission

The American Board of Emergency Medicine's (ABEM) mission is to ensure the highest standards in the specialty of Emergency Medicine. ABEM's purposes are to improve the quality of emergency medical care; to establish and maintain high standards of excellence in Emergency Medicine and subspecialties; to enhance Emergency Medicine education and related subspecialties; to evaluate physicians and promote professional development through initial and continuing certification in Emergency Medicine and its subspecialties; to enhance the value of certification for ABEM diplomates; and to serve the public and the medical profession by reporting the certification status of the diplomates of The American Board of Emergency Medicine. The American Board of Emergency Medicine is a primary certifying organization for emergency physicians in the United States. ABEM develops, administers, scores, and reports results for assessments for emergency physicians. There are currently approximately 46,300 physicians certified by ABEM. ABEM also provides an in-training examination to 9,900 physicians who are undergoing specialty training in the field of Emergency Medicine. ABEM's continuing certification program has three components that must be met by diplomates: 1) professionalism and professional standing; 2) completing MyEMCert modules; and 3) improvement in medical practice. Through continuing certification, the public is assured that an ABEM certified physician is pursuing a rigorous course of continuing professional development and keeping up with medical advances in the specialty.

Form 990, Part III, Line 4A, Description of Program Services

ABEM offers initial certification in Emergency Medicine and other subspecialties. The American Board of Medical Specialties (ABMS) sets standards for the initial certification process. ABEM is required to comply with these standards. Initial certification is a three-part process: 1) applying to become board eligible after residency training in Emergency Medicine; 2) passing a qualifying written examination; and 3) passing an oral examination. The certification process begins upon graduation from an Accreditation Council for Graduate Medical Education (ACGME) - or Royal College of Physicians and Surgeons of Canada (RCPSC)-accredited residency program in Emergency Medicine. ABEM also recognizes specific combined training programs that have been approved in advance by the respective sponsoring boards. Once ABEM verifies an applicant's credentials, the applicant is permitted to register for the Qualifying Written Examination. After passing the Qualifying Examination, candidates then take an oral examination. Upon passing the oral examination, physicians are ABEM-certified and are designated as diplomates. The certificate the physician receives is a time-limited certificate that expires in 5 years. To maintain certification, diplomates must participate in the ABEM continuing certification process.

Form 990, Part III, Line 4B, Description of Program Service

ABEM offers a continuing certification process in which physicians participate to maintain their certification. ABMS sets standards for a continuing certification process that promotes continuous learning and periodic assessment. Each of the 24 ABMS member boards are required to adopt the ABMS continuing certification standards. To maintain certification beyond an ABEM certificate's 5-year expiration date, ABEM-certified physicians must participate in each component of continuing certification as follows: 1) continuously maintain medical licensure in compliance with the ABEM policy on medical licensure; 2) complete MyEMCert modules (4 every 5 years); and 3) for clinically active diplomates, meet the requirements of the improvement in medical practice component, which requires participation in a medically relevant quality improvement activity (1 every 5 years).

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IRS990/Form990PartVIISectionAGrp/TitleTxt21Executive Director - Pro & Clinical Affairs
IRS990/Form990PartVIISectionAGrp/TitleTxt22Dir of Research
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