Civic Intelligence

Accreditation Council for Continuing Medical Education

990 • Fiscal year 2015 • EIN 47-0941683

Jan 01, 2015 to Dec 31, 2015 • Filed on May 16, 2016

Organization Profilewww.accme.org
515 N State StreetChicago, IL 60654

(312) 527-9200

Siviq Scores

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

Liabilities / Assets

50th percentile

0.23x

Higher debt load relative to assets than 50% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.31x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

69th percentile

10%

Higher net margin than 69% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

88th percentile

$428,510

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

17th percentile

-5.6%

Faster asset growth than 17% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

46th percentile

2.6%

Faster revenue growth than 46% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$7,995,134

Down $474,032 (-5.6%) from 2014

Net Assets

Up

$6,132,424

Up $376,569 (+6.5%) from 2014

Liabilities

Down

$1,862,710

Down $850,601 (-31%) from 2014

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin69th percentile

Revenue

Up

$5,916,008

Up $149,154 (+2.6%) from 2014

Expenses

Up

$5,303,082

Up $273,158 (+5.4%) from 2014

Net Income

Down

$612,926

Down $124,004 (-17%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth17th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $6,009,513Liabilities 2011: $1,464,066Net Assets 2011: $4,545,4472011Assets 2012: $6,071,148Liabilities 2012: $1,540,454Net Assets 2012: $4,530,6942012Assets 2013: $7,716,432Liabilities 2013: $2,629,986Net Assets 2013: $5,086,4462013Assets 2014: $8,469,166Liabilities 2014: $2,713,311Net Assets 2014: $5,755,8552014Assets 2015: $7,995,134Liabilities 2015: $1,862,710Net Assets 2015: $6,132,4242015Assets 2016: $8,661,608Liabilities 2016: $2,240,474Net Assets 2016: $6,421,1342016Assets 2017: $8,656,094Liabilities 2017: $2,403,793Net Assets 2017: $6,252,3012017Assets 2018: $8,165,244Liabilities 2018: $2,489,603Net Assets 2018: $5,675,6412018Assets 2019: $9,639,945Liabilities 2019: $3,258,814Net Assets 2019: $6,381,1312019Assets 2020: $12,177,455Liabilities 2020: $3,819,381Net Assets 2020: $8,358,0742020Assets 2021: $14,011,011Liabilities 2021: $3,188,452Net Assets 2021: $10,822,5592021Assets 2022: $15,983,816Liabilities 2022: $6,615,316Net Assets 2022: $9,368,5002022Assets 2023: $18,396,678Liabilities 2023: $7,254,350Net Assets 2023: $11,142,3282023Assets 2024: $19,113,479Liabilities 2024: $6,301,807Net Assets 2024: $12,811,6722024

Highlighted filing

2015

Assets$7,995,134
Liabilities$1,862,710
Net Assets$6,132,424
Open 2015 Filing

Operations Trend

Revenue Growth46th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,704,845Expenses 2011: $4,729,689Net Income 2011: -$24,8442011Expenses 2012: $4,781,2832012Revenue 2013: $5,101,851Expenses 2013: $4,642,247Net Income 2013: $459,6042013Revenue 2014: $5,766,854Expenses 2014: $5,029,924Net Income 2014: $736,9302014Revenue 2015: $5,916,008Expenses 2015: $5,303,082Net Income 2015: $612,9262015Revenue 2016: $5,811,394Expenses 2016: $5,578,631Net Income 2016: $232,7632016Revenue 2017: $6,196,584Expenses 2017: $6,770,228Net Income 2017: -$573,6442017Revenue 2018: $6,992,097Expenses 2018: $6,932,191Net Income 2018: $59,9062018Revenue 2019: $7,616,763Expenses 2019: $7,450,454Net Income 2019: $166,3092019Revenue 2020: $8,069,329Expenses 2020: $6,883,813Net Income 2020: $1,185,5162020Revenue 2021: $9,679,361Expenses 2021: $7,534,231Net Income 2021: $2,145,1302021Revenue 2022: $8,886,304Expenses 2022: $8,673,321Net Income 2022: $212,9832022Revenue 2023: $10,087,147Expenses 2023: $9,469,733Net Income 2023: $617,4142023Revenue 2024: $11,116,383Expenses 2024: $10,069,280Net Income 2024: $1,047,1032024

Highlighted filing

2015

Revenue$5,916,008
Expenses$5,303,082
Net Income$612,926
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 16, 2016
Return Version
2015v2.0
Gross Receipts
$14,083,488
Mission and Program Overview

Mission

To assure and advance quality learning for healthcare professionals that drives improvements in patient care, maintenance of competence and incorporation of new knowledge to improve quality medical care for patients and their communities.

Accme's mission is the identification, development, and promotion of standards for quality continuing medical education utilized by physicians in their maintenance of compentence and incorporation of new knowledge to improve quality medical care for patients and their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,922,171$4,822,188▼ $99,983
Cash and Non-Interest-Bearing Accounts$1,284,753$1,294,208▲ $9,455
Savings and Temporary Cash Investments$1,490,559$955,399▼ $535,160
Land, Buildings, and Equipment, Net$130,283$474,986▲ $344,703
Accounts Receivable$285,408$130,724▼ $154,684
Prepaid Expenses and Deferred Charges$80,620$44,662▼ $35,958
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$8,469,166$7,995,134▼ $474,032
Other Assets Total$275,372$272,967▼ $2,405
Liabilities
Deferred Revenue$2,114,255$1,172,375▼ $941,880
Accounts Payable and Accrued Expenses$334,681$377,835▲ $43,154
Other Liabilities$264,375$312,500▲ $48,125
Total Liabilities$2,713,311$1,862,710▼ $850,601
Net Assets / Fund Balance
Unrestricted Net Assets$5,755,855$6,132,424▲ $376,569
Total Net Assets Fund Balance$5,755,855$6,132,424▲ $376,569
Total Liabilities and Net Assets / Fund Balance$8,469,166$7,995,134▼ $474,032

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$431,397$1,514,236-
Equipment$43,589$318,787-
Leasehold Improvements-$1,698-
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Murray KopelowCEO/secretaryFT$404,593$23,917$428,510
Graham McmahonCEO/secretaryFT$393,653$19,255$412,908
Kathleen RegnierExecutive VPFT$289,239$24,000$313,239
Steve SingerVP Ed & OutreachFT$151,393$8,094$159,487
Jennifer DunleavySr VP Bus and OperFT$134,263$18,000$152,263

Board Members and Trustees

NameTitle
Kim Edward LeblancChair
Victor ReusVice Chair
Adela ValdezDirector
Darylne MenscerDirector
David PieperDirector
David SwankinDirector
Ellen M CosgroveDirector
Gary FilermanDirector
Hal JensenDirector
Jeffrey LevineDirector
Linda Gage-whiteDirector
Mike RomanoDirector
Richard BergerDirector
Robert PerelmanDirector
Todd DormanDirector
James T McdeavittTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bostrom CorpManagement Services35 E WACKER DRIVE STE 850, Chicago, IL 60611$163,974
Rwk It ServicesIt Support/consultin9645 LINCOLNWAY SUITE 209, Frankfort, IL 60423$131,526
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,703,576
Investment Income
$212,432
Other Revenue
$0
Change in Net Assets
$612,926

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,878,330
Revenue Not Reported on Financial Statements
$37,678
Revenue Not Reported on Form 990
$181,643
Total Revenue per Audited Statements
$6,059,973
Total Revenue per Form 990
$5,916,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,212,427
Other Expenses$2,090,655
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,208,365$164,777-$1,373,142
Other Salaries and Wages$1,095,856$149,435-$1,245,291
Payroll Taxes$422,205$57,573-$479,778
Occupancy$381,667$60,944-$442,611
Travel$329,540$175-$329,715
All Other Expenses$119,939$159,745-$279,684
Fees for Services Other$187,912$28,773-$216,685
Conferences and Meetings$116,783--$116,783
Fees for Services Accounting$31,421$82,830-$114,251
Other Employee Benefits$100,510$13,706-$114,216
Depreciation Depletion$43,716$41,614-$85,330
Other Expenses$45,807$3,485-$49,292
Insurance$39,763$3,262-$43,025
Office Expenses$9,660$32,956-$42,616
Fees for Service Investment Mgmnt Fees-$37,678-$37,678
Fees for Services Legal$29,068$5,516-$34,584
Information Technology-$1,200-$1,200
Total Functional Expenses$4,323,192$979,890$0$5,303,082

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,683,404
Total Expenses per Form 990$5,303,082
Expenses per Audited Statements$5,265,404
Expenses Not Reported on Form 990$418,000
Expenses Not Reported on Financial Statements$37,678
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
Executive Retirement Plan$312,500
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Line 3: Description of Delegated Duties to Management Company

“Financial Processing and meeting planning”

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

“The bylaws were amended to stipulate all directors are eligible to serve as chair, vice chair and treasurer; classify member organization employees and officers as ineligible to be elected as accme directors; specify a maximum tenure for the treasurer; make re-election dependent upon renomination by the member organization; clarify that government representatives do not have to be from the federal government; define a quorum as a simple majority; and have the board elect its chair, vice chair, and treasurer.”

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“American Hospital Association, Association for Hospital Medical Education, Council for Medical Specialty Societies, American Board of Medical Specialties, Federation of State Medical Boards, American Medical Asociation, American Association of Medical Colleges”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Member organizations nominate directors who are then elected by the Board.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Lists of actions of the meetings of the board of directors shall be sent to the chief executive officer of each member within ten days after each meeting of the board of directors. If within 45 days of receipt of the list of actions of a meeting, 3 or more of the 7 members inform accme in writing that a particular listed action is in furtherance of a purpose or function outside each purpose and function in article ii, that action shall be altered, rescinded, or discontinued to conform to article ii. This notice in writing must be accompanied by a written explanation of why the action is perceived to be objectionable.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The form 990 is provided electronically to and reviewed by board members prior to filing”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The organization's board of directors and ceo monitor and enforce compliance with the policy.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The executive committee reviews the compensation policies”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The governing documents are available on the organizations website. The conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Accreditation Council for Continuing
EIN
47-0941683
Phone
3125279200
Address
515 N STATE STREET, CHICAGO, IL 60654

Signing Officer

Name
Graham Mcmahon
Title
CEO/secretary
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
Il
Voting Board Members
16
Independent Board Members
16
Employees
24
Volunteers
125

Preparer

Firm
Porte Brown LLC
Address
845 Oakton St, Elk Grove Village, IL 60007
Preparer
Bruce G Jones
Phone
8479561040
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The organization has adopted the provisions of asc topic 740, income taxes, relating to the accounting for uncertainty in income taxes. The organization files income tax returns in the u.s. Federal jurisdiction and the state of il. Management is not aware of any uncertain tax positions.”

Raw XML AppendixShowing 400 of 683 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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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,995,134
Liabilities
$1,862,710
Net assets
$6,132,424
Revenue
$5,916,008
Expenses
$5,303,082
Net income
$612,926
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.1$6.30$12.8$11.1$10.1$1.05
2023Detailed filing. Detailed filing data is available for this year.$18.4$7.25$11.1$10.1$9.47$0.62
2022Detailed filing. Detailed filing data is available for this year.$16.0$6.62$9.37$8.89$8.67$0.21
2021Detailed filing. Detailed filing data is available for this year.$14.0$3.19$10.8$9.68$7.53$2.15
2020Detailed filing. Detailed filing data is available for this year.$12.2$3.82$8.36$8.07$6.88$1.19
2019Detailed filing. Detailed filing data is available for this year.$9.64$3.26$6.38$7.62$7.45$0.17
2018Detailed filing. Detailed filing data is available for this year.$8.17$2.49$5.68$6.99$6.93$0.06
2017Detailed filing. Detailed filing data is available for this year.$8.66$2.40$6.25$6.20$6.77$0.57
2016Detailed filing. Detailed filing data is available for this year.$8.66$2.24$6.42$5.81$5.58$0.23
2015Detailed filing. Detailed filing data is available for this year.$8.00$1.86$6.13$5.92$5.30$0.61
2014Detailed filing. Detailed filing data is available for this year.$8.47$2.71$5.76$5.77$5.03$0.74
2013Detailed filing. Detailed filing data is available for this year.$7.72$2.63$5.09$5.10$4.64$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.07$1.54$4.53$4.78
2011Summary only. Only limited summary data is available for this year.$6.01$1.46$4.55$4.70$4.73$0.02