Civic Intelligence

Association of Program Directors

EIN 38-3583406 • 501(c)6 • Taylor, MI

Profile

Provide a forum for the exchange of information for discussion on a wide range of subjects related to post-graduate colon and rectal surgical education

20600 Eureka Ste 600Taylor, MI 48180

www.apdcrs.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

69th percentile

10%

Higher net margin than 69% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-19%

Faster revenue growth than 26% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$234,443

Up $23,727 (+11%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$234,443

Up $23,727 (+11%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin69th percentile

Revenue

Down

$227,075

Down $54,900 (-19%) from 2023

Expenses

Up

$203,348

Up $41,272 (+25%) from 2023

Net Income

Down

$23,727

Down $96,172 (-80%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$300K$200K$100K$0Assets 2010: $160,979Net Assets 2010: $160,9792010Assets 2011: $150,898Net Assets 2011: $150,8982011Assets 2012: $116,402Liabilities 2012: $02012Assets 2013: $117,714Liabilities 2013: $0Net Assets 2013: $117,7142013Assets 2014: $118,301Liabilities 2014: $0Net Assets 2014: $118,3012014Assets 2015: $116,496Liabilities 2015: $0Net Assets 2015: $116,4962015Assets 2016: $130,548Liabilities 2016: $0Net Assets 2016: $130,5482016Assets 2017: $147,194Liabilities 2017: $0Net Assets 2017: $147,1942017Assets 2018: $184,035Liabilities 2018: $0Net Assets 2018: $184,0352018Assets 2019: $187,224Liabilities 2019: $0Net Assets 2019: $187,2242019Assets 2020: $152,960Liabilities 2020: $0Net Assets 2020: $152,9602020Assets 2021: $192,834Liabilities 2021: $0Net Assets 2021: $192,8342021Assets 2022: $90,817Liabilities 2022: $0Net Assets 2022: $90,8172022Assets 2023: $210,716Liabilities 2023: $0Net Assets 2023: $210,7162023Assets 2024: $234,443Liabilities 2024: $0Net Assets 2024: $234,4432024

Highlighted filing

2024

Assets$234,443
Liabilities$0
Net Assets$234,443
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

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

$300K$200K$100K$0-$100K-$200KRevenue 2010: $115,629Expenses 2010: $154,671Net Income 2010: -$39,0422010Revenue 2011: $123,417Expenses 2011: $133,498Net Income 2011: -$10,0812011Revenue 2012: $93,262Expenses 2012: $127,758Net Income 2012: -$34,4962012Revenue 2013: $123,382Expenses 2013: $122,070Net Income 2013: $1,3122013Revenue 2014: $130,364Expenses 2014: $129,777Net Income 2014: $5872014Revenue 2015: $138,274Expenses 2015: $140,080Net Income 2015: -$1,8062015Revenue 2016: $134,893Expenses 2016: $120,841Net Income 2016: $14,0522016Revenue 2017: $119,543Expenses 2017: $102,897Net Income 2017: $16,6462017Revenue 2018: $199,061Expenses 2018: $162,221Net Income 2018: $36,8402018Revenue 2019: $156,200Expenses 2019: $153,012Net Income 2019: $3,1882019Revenue 2020: $20,025Expenses 2020: $54,289Net Income 2020: -$34,2642020Revenue 2021: $154,600Expenses 2021: $114,726Net Income 2021: $39,8742021Revenue 2022: $54,864Expenses 2022: $156,881Net Income 2022: -$102,0172022Revenue 2023: $281,975Expenses 2023: $162,076Net Income 2023: $119,8992023Revenue 2024: $227,075Expenses 2024: $203,348Net Income 2024: $23,7272024

Highlighted filing

2024

Revenue$227,075
Expenses$203,348
Net Income$23,727
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$234,443
Liabilities
$0
Net assets
$234,443
Revenue
$227,075
Expenses
$203,348
Net income
$23,727
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.34$0.00$2.34$2.27$2.03$0.24
2023Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$2.82$1.62$1.20
2022Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.55$1.57$1.02
2021Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$1.55$1.15$0.40
2020Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.20$0.54$0.34
2019Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$1.56$1.53$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$1.99$1.62$0.37
2017Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$1.20$1.03$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$1.35$1.21$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$1.38$1.40$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$1.30$1.30$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$1.23$1.22$0.01
2012Summary only. Only limited summary data is available for this year.$1.16$0.00$0.93$1.28$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$1.51$1.23$1.33$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$1.61$1.16$1.55$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 18, 2025
Return Version
2024v5.0
Gross Receipts
$227,075
Mission and Program Overview

Mission

Provide a forum for the exchange of information for discussion on a wide range of subjects related to post-graduate colon and rectal surgical education

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$210,716$234,443▲ $23,727
Total Assets$210,716$234,443▲ $23,727
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$210,716$234,443▲ $23,727
Total Net Assets Fund Balance$210,716$234,443▲ $23,727
Total Liabilities and Net Assets / Fund Balance$210,716$234,443▲ $23,727
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Rebecca Hoedema MdPresident
Brian R Kann MdMember-at-la
Joshua Bleier MdSecretary/tr
Michael Valente DoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$181,000
Program Service Revenue
$46,075
Investment Income
$0
Other Revenue
$0
All Other Contributions
$181,000
Change in Net Assets
$23,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$86,565--$86,565
Travel$47,373--$47,373
Conferences and Meetings$40,466--$40,466
Office Expenses$26,800--$26,800
Fees for Services Legal$1,486--$1,486
Information Technology$658--$658
Total Functional Expenses$203,348$0$0$203,348
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“Board members are elected by proxy”

Form 990, Page 6, Part VI, Line 11B

“Return is provided to all board members at annual meeting prior to filing. Return is reviewed by management and the responsible officer prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The organization's officers are required to report any conflicts of interest to the board annually. The organization enforces and monitors compliance with the policy by requiring that each board member,officer and key employee certify in writing annualy that they are familiar with the policy and do not have any interests which could give rise to conflicts.”

Form 990, Page 6, Part VI, Line 19

“Form 990 is available for public inspection by appointment.”

Filing and Contact Details

Filer

Filer Name
Association of Program Directors
EIN
38-3583406
Phone
7342829400
Address
20600 EUREKA STE 600, TAYLOR, MI 48180

Signing Officer

Name
Rebecca Hoedema Md
Title
President
Phone
7342829400
Signed
2025-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Hoedema Md
Legal Domicile
Mi
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Braun & Wise CPA Plc
Address
675 E BIG BEAVER RD STE 111, TROY, MI 48083
Preparer
Thomas a Braun
Phone
2488172425
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provide advice, assistance and support to program directors on matters pertaining to surgical education and accreditation”

Form 990, Part IX, Line 11G

“Faculty honoraria 57,600 0 0 carsite exam expense 28,965 0 0 total 86,565 0 0”

Raw XML Appendix267 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/EmployeeCnt00
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt086565
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL VALENTE DO
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER-AT-LA
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0227075
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IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
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IRS990/InformationTechnologyGrp/ProgramServicesAmt0658
IRS990/InformationTechnologyGrp/TotalAmt0658
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt026800
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IRS990/ProgSrvcAccomActy3Grp/Desc0TO ADVANCE PROMOTE AND DEVELOP TRAINING POGRAMS IN COLON AND RECTAL SURGERY IN CONCERT WITH THE RESIDENCY REVIEW COMMITTEE FOR COLON AND RECTAL SURGERY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE ADVICE, ASSISTANCE AND SUPPORT TO PROGRAM DIRECTORS ON MATTERS PERTAINING TO SURGICAL EDUCATION AND ACCREDITATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE ELECTED BY PROXY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RETURN IS PROVIDED TO ALL BOARD MEMBERS AT ANNUAL MEETING PRIOR TO FILING. RETURN IS REVIEWED BY MANAGEMENT AND THE RESPONSIBLE OFFICER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S OFFICERS ARE REQUIRED TO REPORT ANY CONFLICTS OF INTEREST TO THE BOARD ANNUALLY. THE ORGANIZATION ENFORCES AND MONITORS COMPLIANCE WITH THE POLICY BY REQUIRING THAT EACH BOARD MEMBER,OFFICER AND KEY EMPLOYEE CERTIFY IN WRITING ANNUALY THAT THEY ARE FAMILIAR WITH THE POLICY AND DO NOT HAVE ANY INTERESTS WHICH COULD GIVE RISE TO CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION BY APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FACULTY HONORARIA 57,600 0 0 CARSITE EXAM EXPENSE 28,965 0 0 TOTAL 86,565 0 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990/USAddress/ZIPCd049546
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.APDCRS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0REBECCA HOEDEMA MD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07342829400
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION OF PROGRAM DIRECTORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOR COLON AND RECTAL SURGERY
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0383583406
ReturnHeader/Filer/PhoneNum07342829400
ReturnHeader/Filer/USAddress/AddressLine1Txt020600 EUREKA STE 600
ReturnHeader/Filer/USAddress/CityNm0TAYLOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048180
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463689992
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRAUN & WISE CPA PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0675 E BIG BEAVER RD STE 111
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TROY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048083
ReturnHeader/PreparerPersonGrp/PhoneNum02488172425
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS A BRAUN
ReturnHeader/ReturnTs02025-06-20T14:16:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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