Civic Intelligence

Evidence for Healthcare Improvement

EIN 46-3250612 • 501(c)3 • Boston, MA

Profile

The institute for clinical and economic review (icer) is an independent non-profit health care research organization dedicated to improving the interpretation and application of evidence in the health care system. Icer directs two core programs: the california technology assessment forum (ctaf), and the new england comparative effectiveness public advisory council (cepac). Our most significant activities for 2013 were: establishing icer as an independent non-profit; assuming leadership of the california technology assessment forum; growing the profile of the new england comparative effectiveness public advisory council; and performing work for the washington state health care authority's health technology assessment program.

14 Beacon Street 800Boston, MA 02108

www.icer-review.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.55x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.71x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

46th percentile

2.9%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$525,925

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

23rd percentile

-2.9%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

38%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$11,859,724

Down $354,207 (-2.9%) from 2023

Liabilities

Down

$6,556,957

Down $620,283 (-8.6%) from 2023

Net Assets

Up

$5,302,767

Up $266,076 (+5.3%) from 2023

Revenue

Up

$9,211,502

Up $2,517,826 (+38%) from 2023

Expenses

Up

$8,945,426

Up $161,716 (+1.8%) from 2023

Net Income

Up

$266,076

Up $2,356,110 (+113%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2013: $1,609,487Liabilities 2013: $1,624,493Net Assets 2013: -$15,0062013Assets 2014: $2,311,398Liabilities 2014: $128,289Net Assets 2014: $2,183,1092014Assets 2015: $6,739,386Liabilities 2015: $917,553Net Assets 2015: $5,821,8332015Assets 2016: $3,862,816Liabilities 2016: $1,190,957Net Assets 2016: $2,671,8592016Assets 2017: $14,128,547Liabilities 2017: $1,102,141Net Assets 2017: $13,026,4062017Assets 2018: $9,910,517Liabilities 2018: $1,081,054Net Assets 2018: $8,829,4632018Assets 2019: $14,188,477Liabilities 2019: $741,403Net Assets 2019: $13,447,0742019Assets 2020: $10,085,162Liabilities 2020: $1,519,881Net Assets 2020: $8,565,2812020Assets 2021: $9,935,379Liabilities 2021: $2,693,538Net Assets 2021: $7,241,8412021Assets 2022: $15,511,951Liabilities 2022: $8,385,226Net Assets 2022: $7,126,7252022Assets 2023: $12,213,931Liabilities 2023: $7,177,240Net Assets 2023: $5,036,6912023Assets 2024: $11,859,724Liabilities 2024: $6,556,957Net Assets 2024: $5,302,7672024

Highlighted filing

2024

Assets$11,859,724
Liabilities$6,556,957
Net Assets$5,302,767

Operations Trend

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

$20M$10M$0-$10MRevenue 2013: $437,827Expenses 2013: $452,833Net Income 2013: -$15,0062013Revenue 2014: $2,427,971Expenses 2014: $1,827,029Net Income 2014: $600,9422014Revenue 2015: $6,446,924Expenses 2015: $2,808,200Net Income 2015: $3,638,7242015Revenue 2016: $1,408,087Expenses 2016: $4,558,061Net Income 2016: -$3,149,9742016Revenue 2017: $15,560,143Expenses 2017: $5,205,596Net Income 2017: $10,354,5472017Revenue 2018: $2,104,041Expenses 2018: $6,300,984Net Income 2018: -$4,196,9432018Revenue 2019: $10,872,122Expenses 2019: $6,710,011Net Income 2019: $4,162,1112019Revenue 2020: $2,977,954Expenses 2020: $7,859,747Net Income 2020: -$4,881,7932020Revenue 2021: $7,868,981Expenses 2021: $9,192,421Net Income 2021: -$1,323,4402021Revenue 2022: $9,203,334Expenses 2022: $9,318,450Net Income 2022: -$115,1162022Revenue 2023: $6,693,676Expenses 2023: $8,783,710Net Income 2023: -$2,090,0342023Revenue 2024: $9,211,502Expenses 2024: $8,945,426Net Income 2024: $266,0762024

Highlighted filing

2024

Revenue$9,211,502
Expenses$8,945,426
Net Income$266,076

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$6.56$5.30$9.21$8.95$0.27
2023Summary only. Only limited summary data is available for this year.$12.2$7.18$5.04$6.69$8.78$2.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$8.39$7.13$9.20$9.32$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.94$2.69$7.24$7.87$9.19$1.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$1.52$8.57$2.98$7.86$4.88
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.2$0.74$13.4$10.9$6.71$4.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.91$1.08$8.83$2.10$6.30$4.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.1$1.10$13.0$15.6$5.21$10.4
2016Summary only. Only limited summary data is available for this year.$3.86$1.19$2.67$1.41$4.56$3.15
2015Summary only. Only limited summary data is available for this year.$6.74$0.92$5.82$6.45$2.81$3.64
2014Summary only. Only limited summary data is available for this year.$2.31$0.13$2.18$2.43$1.83$0.60
2013Detailed filing. Detailed filing data is available for this year.$1.61$1.62$0.02$0.44$0.45$0.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$9,203,334
Mission and Program Overview

Mission

Icer seeks to provide an independent source of evidence - free from financial conflicts of interest to help patients today and in the future by catalyzing a movement toward fair pricing, fair access, and future innovation across the entire us health care system.

Better health for all americans through sustainable access to high-value health care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,783,784$7,063,013▲ $279,229
Land, Buildings, and Equipment, Net$2,180,481$1,844,477▼ $336,004
Pledges and Grants Receivable$2,766$298,676▲ $295,910
Cash and Non-Interest-Bearing Accounts$251,797$245,839▼ $5,958
Intangible Assets$337,109$211,951▼ $125,158
Accounts Receivable$204,828$184,224▼ $20,604
Prepaid Expenses and Deferred Charges$56,310$124,509▲ $68,199
Total Assets$9,935,379$15,511,951▲ $5,576,572
Other Assets Total$118,304$5,539,262▲ $5,420,958
Liabilities
Other Liabilities$1,711,483$6,978,562▲ $5,267,079
Accounts Payable and Accrued Expenses$625,750$817,666▲ $191,916
Deferred Revenue$356,305$588,998▲ $232,693
Total Liabilities$2,693,538$8,385,226▲ $5,691,688
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,241,841$6,771,033▼ $470,808
Net Assets With Donor Restrictions-$355,692-
Total Net Assets Fund Balance$7,241,841$7,126,725▼ $115,116
Total Liabilities and Net Assets / Fund Balance$9,935,379$15,511,951▲ $5,576,572

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,516,749$702,201$2,218,950
Other Land Buildings$282,729$215,880$498,609
Equipment$44,999$38,290$83,289
Other Assets Org$1,159--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven D PearsonPresidentFT$536,526$56,093$592,619
Sarah K EmondExecutive VP and COOFT$307,845$49,571$357,416
Jonathan CampbellSenior VP for Health EconoFT$299,766$57,593$357,359
David RindChief Medical OfficerFT$297,426$56,418$353,844
Yvette VenableVP of Patient EngagementFT$187,963$36,121$224,084
Melanie WhittingtonDirector of Health EconomicsFT$179,689$29,418$209,107
Foluso AgboolaVP of ResearchFT$160,561$44,945$205,506
Maria LoweDirector of PharmaceuticalFT$139,376$29,749$169,125
Ellie AdairDeputy COOFT$144,119$16,015$160,134
Anita ChanFinance DirectorFT$125,519$16,376$141,895
Shahram Ashton MoradiHealth Economist-$118,952$14,914$133,866
Mark Skinner JdDirector--$500$500

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Ucsf RegentsResearch3333 CALIFORNIA STREET SUITE 315, San Francisco, CA 94143$438,317
University Of IllinoisEconomic Modeling28395 NETWORK PLACE, Chicago, IL 60673$170,000
University Of WashingtonEconomic Modeling4333 BROOKLYN AVE NE, Seattle, WA 98195$169,698
Brown UniversityResearch69 BROWN STREET 2ND FL, Providence, RI 02912$109,989
Revenue and Support

Revenue Composition

Contributions and Grants
$7,577,850
Program Service Revenue
$1,307,737
Investment Income
$36,350
Other Revenue
$281,397
All Other Contributions
$7,577,850
Change in Net Assets
$-115,116

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$68,250Fair Market Value (FMV)
Securities Publicly Traded702$20,035Fair Market Value (FMV)
Total Noncash Contributions703$88,285-

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,203,334
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$20,846
Total Revenue per Audited Statements
$9,224,180
Total Revenue per Form 990
$9,203,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,520,928
Other Expenses$3,797,522
Total Fundraising Expense$187,592
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,124,140$556,842$40,507$2,721,489
Current Officers, Directors, Trustees, and Key Employees$1,739,826$264,558$86,444$2,090,828
Fees for Services Other$1,489,589$52,985$2,032$1,544,606
Occupancy$665,272$288,359$11,388$965,019
Depreciation Depletion$162,527$371,198-$533,725
Payroll Taxes$241,887$64,193$10,365$316,445
Other Employee Benefits$203,376$53,315$3,878$260,569
Travel$220,265$3,062$30,402$253,729
Office Expenses$106,084$56,692$565$163,341
Royalties$150,494--$150,494
Pension Plan Contributions$102,712$26,926$1,959$131,597
Information Technology$48,058$62,978$52$111,088
Fees for Services Accounting-$24,751-$24,751
Other Expenses$175$19,201-$19,201
Fees for Services Legal-$6,945-$6,945
Interest-$514-$514
Total Functional Expenses$7,254,405$1,876,453$187,592$9,318,450

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,339,296
Expenses per Audited Statements$9,318,450
Total Expenses per Form 990$9,318,450
Expenses Not Reported on Form 990$20,846
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
0
Employees
1
Spending
$172,260

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America - Canada and Mexico, But Not the United StatesSalaries Paid to Employee in CanadaSalaries Paid to Employee in Canada01$172,260
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$6,931,918
Sublease Security Deposit$46,644
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
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 11B

The form 990 is first reviewed in detail by the organization's senior management team. A full copy of the form 990 is then provided to the entire board of directors for review prior to its filing.

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

The organization's code of business conduct and ethics, which includes a conflict of interest policy, is reviewed on an annual basis, as monitored by the executive vp/coo. All officers, directors, and key employees are required to complete and sign an annual conflict of interest disclosure form. Each interested person shall disclose to the board or other board committee empowered to approve a specific transaction or type of transaction ("committee"), all material facts regarding his, her, or its interest (including relevant affiliations) in the transaction. The interested person shall make that disclosure promptly upon learning of the proposed transaction. Insiders shall make disclosures on behalf of interested persons related to them unless the related interested person does so. In the case of an insider who is a director, the director shall not vote on any transaction in which the director has an interest, and the remaining board or committee members shall decide the matter.

Form 990, Part VI, Section B, Line 15

Compensation for the officers of the organization is reviewed and approved by the governing board's compensation committee on an annual basis. In doing so, the compensation committee reviews compensation data from peer organizations. Compensation of additional key employees is reviewed and approved by the officers of the organization. This was last deliberated during 2022.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, code of business conduct and ethics, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Evidence for Healthcare Improvement
EIN
46-3250612
Phone
6175284013
Address
14 BEACON STREET 800, BOSTON, MA 02108
Doing Business As
Institute for Clinical and Economic Review

Signing Officer

Name
Sarah Emond
Title
President-elect
Phone
6175284013
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Emond
Formed
2013
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
43
Volunteers
9

Preparer

Firm
Cliftonlarsonallen Llp
Address
4 BATTERYMARCH PARK SUITE 100, QUINCY, MA 02169
Preparer
Danielle Nihill
Phone
7819821001
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Program consulting: program service expenses 1,345,859. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,345,859. Marketing & communication consulting: program service expenses 80,604. Management and general expenses 36,921. Fundraising expenses 0. Total expenses 117,525. Other professional services: program service expenses 63,126. Management and general expenses 16,064. Fundraising expenses 2,032. Total expenses 81,222.

Financial Statement Notes

PART X, LINE 2:

The organization is a nonprofit organization as described in section 501(c)(3) of the internal revenue code (irc) and is exempt from federal and state income taxes on trade or business profits generated by activities related to the organization's exempt function. The organization may be subject to federal and state income taxes for profits generated from trade or business activities unrelated to the organization's exempt function. As of december 31, 2022 and 2021, management believes that the organization has not generated any unrelated business taxable income. The organization assesses the recording of uncertain tax positions by evaluating the minimum recognition threshold and measurement requirements a tax position must meet before being recognized as a benefit in the financial statements. The organization's policy is to recognize interest and penalties accrued on any uncertain tax positions as a component of income tax expense, if any, in the statement of activities.

Raw XML AppendixShowing 400 of 800 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt0184224
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0BETTER HEALTH FOR ALL AMERICANS THROUGH SUSTAINABLE ACCESS TO HIGH-VALUE HEALTH CARE.
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IRS990/Desc0ICER'S PROGRAM TO EVALUATE NEW TECHNOLOGIES, INCLUDING NEW DRUGS AT OR NEAR THE TIME OF FDA APPROVAL, PROVIDES AN INDEPENDENT ANALYSIS OF THE COMPARATIVE EFFECTIVENESS OF NEW TECHNOLOGIES, ALONG WITH AN ASSOCIATED HEALTH-BENEFIT PRICE BENCHMARK, WITH THE OBJECTIVE OF HELPING DECISION-MAKERS UNDERSTAND AND APPLY EVIDENCE TO IMPROVE VALUE THROUGHOUT THE HEALTH CARE SYSTEM. THE ROBUST RESEARCH CONDUCTED TO PRODUCE REPORTS FOR THE TECHNOLOGY ASSESSMENT PROGRAM IS COMPLEMENTED BY AN EXTENSIVE PATIENT AND STAKEHOLDER ENGAGEMENT PROGRAM THAT ENSURES THAT THE EXPERIENCE OF PATIENTS AND THEIR FAMILIES ARE AT THE CENTER OF THE WORK. THE REPORTS OF THE TECHNOLOGY ASSESSMENT PROGRAM ARE VETTED THROUGH THREE REGIONAL COLLABORATIVES OF INDEPENDENT EXPERTS IN THE EVALUATION AND APPLICATION OF EVIDENCE: THE CALIFORNIA TECHNOLOGY ASSESSMENT FORUM (CTAF), THE MIDWEST COMPARATIVE EFFECTIVENESS PUBLIC ADVISORY COUNCIL (MIDWEST CEPAC), AND THE NEW ENGLAND COMPARATIVE EFFECTIVENESS PUBLIC ADVISORY COUNCIL (NEW ENGLAND CEPAC). FOR EACH PANEL, INDEPENDENT CLINICIANS, METHODOLOGISTS, AND PUBLIC REPRESENTATIVES CONVENE SEVERAL TIMES A YEAR AT PUBLIC MEETINGS TO REVIEW OBJECTIVE EVIDENCE REPORTS PRODUCED BY ICER AND TO DEVELOP RECOMMENDATIONS FOR HOW STAKEHOLDERS CAN APPLY EVIDENCE TO IMPROVE THE QUALITY AND VALUE OF HEALTH CARE. ALL THREE PANELS DIRECTLY ENGAGE CLINICIANS, PATIENTS, AND PAYORS DURING THESE PUBLIC MEETINGS TO DISCUSS APPLICATION OF THE EVIDENCE FOR CLINICAL DECISION-MAKING, BENEFIT DESIGN, AND PATIENT AND CLINICIAN TOOLS TO IMPROVE CLINICAL CARE AND PATIENT OUTCOMES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/MissionDesc0ICER SEEKS TO PROVIDE AN INDEPENDENT SOURCE OF EVIDENCE - FREE FROM FINANCIAL CONFLICTS OF INTEREST TO HELP PATIENTS TODAY AND IN THE FUTURE BY CATALYZING A MOVEMENT TOWARD FAIR PRICING, FAIR ACCESS, AND FUTURE INNOVATION ACROSS THE ENTIRE US HEALTH CARE SYSTEM.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ICER ANALYTICS IS A NEW CLOUD-BASED PLATFORM THAT FACILITATES THE USE OF ICER'S EVIDENCE REPORTS AND UNDERLYING ANALYSES TO HELP ALL AMERICANS ACHIEVE SUSTAINABLE ACCESS TO HIGH-VALUE CARE. AVAILABLE ON A SUBSCRIPTION BASIS, THE PLATFORM PROVIDES PHARMACEUTICAL MANUFACTURERS, PRIVATE AND PUBLIC PAYORS, CLINICIANS, PATIENTS, AND OTHER STAKEHOLDERS, WITH A SUITE OF TOOLS THAT STREAMLINE INTERPRETATION OF ICER'S ANALYSES DIRECTLY FROM THE SOURCE ALL DESIGNED TO SUPPORT INTEGRATION INTO USERS' OWN PRICING, REIMBURSEMENT, AND CLINICAL WORK. ICER ANALYTICS SUBSCRIBERS HAVE ACCESS TO ICER'S PRICE BENCHMARKS, COST-EFFECTIVENESS RESULTS, COMPARATIVE CLINICAL EFFECTIVENESS JUDGMENTS, POLICY RECOMMENDATIONS, AND ECONOMIC MODELS WITHIN TWO PRIMARY TOOLS THE EVIDENCE COMPENDIUM AND THE INTERACTIVE MODELER.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE POLICY LEADERSHIP FORUM ("PLF") WAS LAUNCHED TO GIVE A SELECT NUMBER OF LEADING HEALTH CARE ORGANIZATIONS A UNIQUE OPPORTUNITY TO SHAPE THE FUTURE OF EVIDENCE AND COVERAGE POLICY IN THE UNITED STATES. THE TENSION BETWEEN INNOVATION AND HEALTH CARE COSTS CONTINUES TO FOCUS CRITICAL ATTENTION ON HOW EVIDENCE WILL BE DEVELOPED BY MANUFACTURERS AND HOW IT WILL BE INTERPRETED BY PAYORS IN MAKING COVERAGE DECISIONS. BENEFITING FROM ICER'S EXPERIENCE AS A LEADER IN HEALTH TECHNOLOGY ASSESSMENT, AND ITS UNIQUE ABILITY TO SERVE AS AN ENGAGED, OBJECTIVE CONVENER AND MODERATOR, PLF BRINGS TOGETHER A SMALL, INFLUENTIAL GROUP OF EVIDENCE LEADERS FROM INSURERS, PHARMACY BENEFIT MANAGEMENT FIRMS, HEALTH TECHNOLOGY ASSESSMENT GROUPS, AND LIFE SCIENCE COMPANIES TO ADDRESS KEY CONTROVERSIES IN EVIDENCE METHODS AND POLICY. WORKING TOGETHER IN A BALANCED, NONADVERSARIAL ENVIRONMENT, PLF MEMBERS GAIN THE SKILLS AND INSIGHTS IN EVIDENCE POLICY NECESSARY TO STRENGTHEN THEIR COMPETITIVE POSITION IN THE MARKETPLACE.
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