Civic Intelligence

International Hepato-Pancreato- Biliary Association Inc

EIN 39-2036877 • 501(c)3 • Rochester, MN

Profile

To improve evidence-based care and optimize the outcomes of patients with hpb disorders throughout the world by:disseminating research findings and best treatment practices advancing hpb specific training.

21 First Street SW 300Rochester, MN 55902

ihpba.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

1.08x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

40th percentile

0.5%

Higher net margin than 40% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

50th percentile

3.3%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

61st percentile

15%

Faster revenue growth than 61% of similar nonprofits.

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

Assets

Up

$2,547,669

Up $82,046 (+3.3%) from 2023

Liabilities

Down

$602,703

Down $154,102 (-20%) from 2023

Net Assets

Up

$1,944,966

Up $236,148 (+14%) from 2023

Revenue

Up

$558,929

Up $70,991 (+15%) from 2023

Expenses

Up

$556,105

Up $40,035 (+7.8%) from 2023

Net Income

Up

$2,824

Up $30,956 (+110%) 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: $752,283Liabilities 2010: $106,704Net Assets 2010: $645,5792010Assets 2011: $678,791Liabilities 2011: $87,241Net Assets 2011: $591,5502011Assets 2012: $718,230Liabilities 2012: $68,415Net Assets 2012: $649,8152012Assets 2013: $846,063Liabilities 2013: $120,641Net Assets 2013: $725,4222013Assets 2014: $930,720Liabilities 2014: $35,030Net Assets 2014: $895,6902014Assets 2015: $1,562,704Liabilities 2015: $732,601Net Assets 2015: $830,1032015Assets 2016: $1,556,251Liabilities 2016: $428,097Net Assets 2016: $1,128,1542016Assets 2017: $1,602,355Liabilities 2017: $396,417Net Assets 2017: $1,205,9382017Assets 2018: $2,017,327Liabilities 2018: $456,450Net Assets 2018: $1,560,8772018Assets 2019: $2,263,564Liabilities 2019: $458,464Net Assets 2019: $1,805,1002019Assets 2020: $2,330,679Liabilities 2020: $569,820Net Assets 2020: $1,760,8592020Assets 2021: $2,572,812Liabilities 2021: $842,410Net Assets 2021: $1,730,4022021Assets 2022: $2,244,345Liabilities 2022: $773,121Net Assets 2022: $1,471,2242022Assets 2023: $2,465,623Liabilities 2023: $756,805Net Assets 2023: $1,708,8182023Assets 2024: $2,547,669Liabilities 2024: $602,703Net Assets 2024: $1,944,9662024

Highlighted filing

2024

Assets$2,547,669
Liabilities$602,703
Net Assets$1,944,966

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $158,6822010Expenses 2011: $285,1982011Expenses 2012: $254,1132012Revenue 2013: $418,942Expenses 2013: $382,699Net Income 2013: $36,2432013Revenue 2014: $628,079Expenses 2014: $450,590Net Income 2014: $177,4892014Revenue 2015: $499,349Expenses 2015: $493,580Net Income 2015: $5,7692015Revenue 2016: $799,063Expenses 2016: $530,416Net Income 2016: $268,6472016Revenue 2017: $543,184Expenses 2017: $524,552Net Income 2017: $18,6322017Revenue 2018: $1,002,437Expenses 2018: $567,091Net Income 2018: $435,3462018Revenue 2019: $570,111Expenses 2019: $460,186Net Income 2019: $109,9252019Revenue 2020: $468,075Expenses 2020: $650,625Net Income 2020: -$182,5502020Revenue 2021: $591,692Expenses 2021: $763,724Net Income 2021: -$172,0322021Revenue 2022: $615,833Expenses 2022: $535,571Net Income 2022: $80,2622022Revenue 2023: $487,938Expenses 2023: $516,070Net Income 2023: -$28,1322023Revenue 2024: $558,929Expenses 2024: $556,105Net Income 2024: $2,8242024

Highlighted filing

2024

Revenue$558,929
Expenses$556,105
Net Income$2,824

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.60$1.94$0.56$0.56$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.47$0.76$1.71$0.49$0.52$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.24$0.77$1.47$0.62$0.54$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.57$0.84$1.73$0.59$0.76$0.17
2020Detailed filing. Detailed filing data is available for this year.$2.33$0.57$1.76$0.47$0.65$0.18
2019Detailed filing. Detailed filing data is available for this year.$2.26$0.46$1.81$0.57$0.46$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.02$0.46$1.56$1.00$0.57$0.44
2017Detailed filing. Detailed filing data is available for this year.$1.60$0.40$1.21$0.54$0.52$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.56$0.43$1.13$0.80$0.53$0.27
2015Detailed filing. Detailed filing data is available for this year.$1.56$0.73$0.83$0.50$0.49$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.04$0.90$0.63$0.45$0.18
2013Detailed filing. Detailed filing data is available for this year.$0.85$0.12$0.73$0.42$0.38$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.07$0.65$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.09$0.59$0.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.11$0.65$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$558,929
Mission and Program Overview

Mission

To improve evidence-based care and optimize the outcomes of patients with hpb disorders throughout the world by: disseminationg research findings and best treatment practices advancing hpb specific training fostering research and innovation encouraging multidisciplinary collaboration.

Promote understanding of the causes, investigation and treatment of disorders of the liver, pancreas and biliary tree.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,970,948$1,958,933▼ $12,015
Cash and Non-Interest-Bearing Accounts$176,143$335,736▲ $159,593
Accounts Receivable$313,750$253,000▼ $60,750
Prepaid Expenses and Deferred Charges$4,782$0▼ $4,782
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,465,623$2,547,669▲ $82,046
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$208,687$295,564▲ $86,877
Deferred Revenue$193,793$177,736▼ $16,057
Other Liabilities$354,325$129,403▼ $224,922
Total Liabilities$756,805$602,703▼ $154,102
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,708,818$1,944,966▲ $236,148
Total Net Assets Fund Balance$1,708,818$1,944,966▲ $236,148
Total Liabilities and Net Assets / Fund Balance$2,465,623$2,547,669▲ $82,046
Compensation and Service Providers

Board Members and Trustees

NameTitle
William JarniganPast-president
Rene AdamPresident
Krishnakumar MadhavanPresident-elect
Michelle PetersExec. Director
Rebecca MinterDei Officer
Ajith SiriwardenaMember at Large
Binyong LiangMember at Large
Catherine TehMember at Large
Javier LendoireMember at Large
Michelle De OliveiraMember at Large
Sang-jae ParkMember at Large
Tara KentMember at Large
Shailesh ShrikhandeSecretary Elect
Rowan ParksSecretary Gener
Charles VollmerTreasurer
Tim PawlikTreasurer Elect

Highest Paid Contractors

ContractorServicesLocationCompensation
Acs Global Management LtdAssociation Management3251 RIVERPORT LANE, Maryland Heights, MO 63043, Uk$223,791
Elsevier INCJournal Publishing-$161,187
Revenue and Support

Revenue Composition

Contributions and Grants
$421,689
Program Service Revenue
$58,664
Investment Income
$56,336
Other Revenue
$22,240
All Other Contributions
$98,550
Change in Net Assets
$2,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$537,796
Total Fundraising Expense$42,082
Grants and Similar Amounts Paid$18,309
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$208,436$23,159$231,595
Travel-$65,596$3,452$69,048
Office Expenses$25,586--$25,586
Information Technology-$22,163$2,462$24,625
Other Expenses$115,242$24,418$12,202$24,418
Fees for Service Investment Mgmnt Fees-$18,952-$18,952
Grants to Domestic Orgs$18,309--$18,309
Fees for Services Accounting-$14,148$745$14,893
Fees for Services Legal-$1,173$62$1,235
Total Functional Expenses$159,137$354,886$42,082$556,105
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ihpba Foundation IncLa Crosse, WI-To Continue the Mission of Ihpba$18,309
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Donation Payable to Related Third Party$129,403
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Management company: acs global management limitedservices provided: management of day-to-day activities, including keyadministrative and management support, membership management, websitemanagement, financial management, and membership development.compensated by management company: michelle peters - executive director ofthe international hepato-pancreato-biliary association, inc. And the ihpbafoundation, inc.reportable compensation - ihpba: $50,000reportable compensation - ihpba foundation: $0

Form 990, Part VI, Section A, Line 6

THE ASSOCIATION HAS THE FOLLOWING CLASSES OF MEMBERS:COMBINED STANDARD MEMBERSHIP: MEMBERSHIP OF IHPBA AND THE LOCAL REGIONALASSOCIATIONS AVAILABLE TO ANY SUITABLY QUALIFIED MEDICAL PRACTITIONER ORSCIENTIST ACTIVELY INVOLVED IN ANY OF THE HEPATIC, PANCREATIC OR BILIARYFIELDS. COMBINED STANDARD MEMBERS ENJOY FULL MEMBERSHIP STATUS IN BOTH THECORPORATION AND THE REGIONAL ASSOCIATION.COMBINED JUNIOR MEMBERSHIP: IN AN EFFORT TO MAKE MEMBERSHIP MORE AFFORDABLEFOR YOUNG DOCTORS AND RESIDENTS, THE CORPORATION OFFERS COMBINEDIHPBA/REGIONAL ASSOCIATION JUNIOR MEMBERSHIP FOR APPLICANTS WHO ARE 1)EITHER UNDER THE AGE OF 35 AND/OR 2) APPROVED CANDIDATE MEMBERS OF THEAMERICAS HEPATO-PANCREATO-BILIARY ASSOCIATION (AHPBA). JUNIOR MEMBERSENJOY THE SAME BENEFITS AS FULL MEMBERS.SENIOR MEMBERSHIP MAY BE OFFERED TO STANDARD MEMBERS AFTER RETIREMENT FROMACTIVE ACADEMIC OR CLINICAL PRACTICE. STANDARD MEMBERS MAY APPLY FOR SENIORMEMBERSHIP BY EMAIL TO THE CORPORATION SECRETARIAT. SENIOR MEMBERS SHALLRECEIVE NOTICES OF ACTIVITIES OF THE CORPORATION, SUCH AS CONFERENCES, BUTWILL NOT HAVE VOTING RIGHTS. SENIOR MEMBERS WILL BE EXEMPT FROM THE ANNUALMEMBERSHIP SUBSCRIPTION.HONORARY MEMBERSHIP SHALL BE CONSIDERED FOR THOSE DISTINGUISHED INDIVIDUALS WHO HAVE MADE EXCEPTIONAL CONTRIBUTIONS IN THE FIELDS OF HEPATIC,PANCREATIC AND BILIARY DISEASE, WHETHER CLINICAL OR SCIENTIFIC. HONORARYMEMBERSHIP MAY BE PROPOSED BY ANY MEMBER FOR CONSIDERATION BY THECORPORATION'S COUNCIL. IF A MAJORITY OF THE COUNCIL THEN IN OFFICE APPROVESTHE PROPOSAL, IT WILL THEN REQUIRE THE APPROVAL OF A MAJORITY VOTE OFMEMBERS PRESENT AT THE CORPORATION'S NEXT GENERAL ASSEMBLY. HONORARYMEMBERS WILL HAVE ALL THE VOTING RIGHTS OF MEMBERS BUT ARE EXCLUDED FROMHOLDING OFFICE AND ARE EXEMPT FROM THE ANNUAL MEMBERSHIP SUBSCRIPTION. (ANYREFERENCE HEREIN TO A VOTE OF THE MEMBERS OR MEMBERSHIP SHALL MEAN A VOTEOF THE MEMBERS AND HONORARY MEMBERS.)ALLIED HEALTH PROFESSIONALS/ADVANCED PRACTICE PROVIDERS:AHPBA DEFINITION:This membership is offered to any health care provider who is not a physician or scientist. This includes, but is not limited to registered nurses, licensed practical nurses, clinical nurse practitioners, clinical trial managers, physician assistants, and technologists.E-AHPBA/A-PHPBA DEFINITION:This membership is offered to any healthcare practitioner who is a nurse, PA, NP, OR, radiologist, anaesthesia technician or other practitioner actively involved and interested in any of the hepatic, pancreatic or biliary fields.

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

The association has dues paying members who elect the board of directors.

Form 990, Part VI, Section A, Line 7B

Dues paying members may vote at a biennial general assembly on some of theactions of the board of directors.

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

This form 990 is provided to board members for review prior to its beingfiled with the internal revenue service.

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

This is part of our conflict of interest policy which is circulated annually to the council members. The policy is also read out at the beginning of each annual council meeting.

Form 990, Part VI, Section C, Line 19

Governing documents and policies are made available on the organization'swebsite for the same period of disclosure as set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
International Hepato-pancreato-biliary
EIN
39-2036877
Phone
8012857412
Address
21 FIRST STREET SW 300, ROCHESTER, MN 55902

Signing Officer

Name
Michelle Peters
Title
Executive Director
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Peters
Formed
1978
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
150

Preparer

Firm
Smith Powell & Company LLC
Address
9980 S 300 W STE 200, SANDY, UT 84070
Preparer
Brandon R Zrno
Phone
8012857412
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

ROUNDING = $1

Raw XML AppendixShowing 400 of 581 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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