Civic Intelligence

Accreditation Council for Continuing Medical Education

990 • Fiscal year 2017 • EIN 47-0941683

Jan 01, 2017 to Dec 31, 2017 • Filed on May 15, 2018

Organization ProfileWWW.ACCME.ORG
401 N Michigan Avenue Suite 1850Chicago, IL 60611

(312) 527-9200

Siviq Scores

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

Liabilities / Assets

56th percentile

0.28x

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.39x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

16th percentile

-9.3%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

91st percentile

$519,400

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

31st percentile

-0.1%

Faster asset growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

6.6%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$8,656,094

Down $5,514 (-0.1%) from 2016

Net Assets

Down

$6,252,301

Down $168,833 (-2.6%) from 2016

Liabilities

Up

$2,403,793

Up $163,319 (+7.3%) from 2016

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin16th percentile

Revenue

Up

$6,196,584

Up $385,190 (+6.6%) from 2016

Expenses

Up

$6,770,228

Up $1,191,597 (+21%) from 2016

Net Income

Down

-$573,644

Down $806,407 (-346%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2017

Assets$8,656,094
Liabilities$2,403,793
Net Assets$6,252,301
Open 2017 Filing

Operations Trend

Revenue Growth55th 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

2017

Revenue$6,196,584
Expenses$6,770,228
Net Income-$573,644
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.3
Gross Receipts
$14,852,549
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.

The identification, development, and promotion of standards for quality continuing medical education utilized by physicians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,017,566$4,864,082▼ $153,484
Land, Buildings, and Equipment, Net$871,631$1,398,652▲ $527,021
Cash and Non-Interest-Bearing Accounts$1,224,987$1,387,928▲ $162,941
Savings and Temporary Cash Investments$1,026,159$323,552▼ $702,607
Prepaid Expenses and Deferred Charges$111,773$129,250▲ $17,477
Accounts Receivable$28,838$94,201▲ $65,363
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$8,661,608$8,656,094▼ $5,514
Other Assets Total$380,654$458,429▲ $77,775
Liabilities
Deferred Revenue$1,449,900$1,718,336▲ $268,436
Other Liabilities$413,500$473,768▲ $60,268
Accounts Payable and Accrued Expenses$377,074$211,689▼ $165,385
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,240,474$2,403,793▲ $163,319
Net Assets / Fund Balance
Unrestricted Net Assets$6,421,134$6,252,301▼ $168,833
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$6,421,134$6,252,301▼ $168,833
Total Liabilities and Net Assets / Fund Balance$8,661,608$8,656,094▼ $5,514

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,221,936$1,301,064$2,523,000
Equipment$176,716$232,465$409,181
Leasehold Improvements--$0
Other Assets Org$458,429--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Graham McmahonChief Executive Officer and SeFT$466,816$52,584$519,400
Kathleen RegnierExecutive Vice PresidentFT$272,192$86,591$358,783
Steve SingerVice President, Education andFT$171,689$528$172,217
Dion RichettiVice President, AccreditationFT$160,221$5,835$166,056
Jennifer DunleavySenior Vice President, BusinesPT$161,087$490$161,577

Board Members and Trustees

NameTitle
Todd DormanChair
William RayburnVice Chair
Adela ValdezDirector
Carol BerkowitzDirector
David SwankinDirector
Gary FilermanDirector
Hal JensonDirector
Jeffrey LevineDirector
Lewis NelsonDirector
Linda Gage-whiteDirector
Mchael ZanoliDirector
Richard PietersDirector
Robert PerelmanDirector
Stephanie Wolf-rosenblumDirector
Suzanne ZiemnikDirector
Victor ReusDirector
David PieperTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
RWK IT ServicesIT Counsulting9645 Lincolnway Ln Suite 101, Frankfort, IL 60423$261,836
Bostrom CorporationAcctg, Mktg, & MTG35 E Upper Wacker Dr, Chicago, IL 60601$233,830
Revenue and Support

Revenue Composition

Contributions and Grants
$16,000
Program Service Revenue
$5,906,100
Investment Income
$254,146
Other Revenue
$20,338
All Other Contributions
$16,000
Change in Net Assets
$-573,644

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,155,876
Revenue Not Reported on Financial Statements
$40,708
Revenue Not Reported on Form 990
$905,336
Other Revenue Adjustments
$3,400
Total Revenue per Audited Statements
$7,061,212
Total Revenue per Form 990
$6,196,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,599,396
Other Expenses$3,170,832
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$1,683,127$70,130-$1,753,257
Other Salaries and Wages$1,023,856$42,661-$1,066,517
Occupancy$623,393$431,541-$1,054,934
Payroll Taxes$536,779$22,366-$559,145
Information Technology$460,157$14,251-$474,408
Conferences and Meetings$405,901--$405,901
Travel$307,305$177-$307,482
Depreciation Depletion$142,385$84,253-$226,638
Pension Plan Contributions$120,474$72,954-$193,428
Office Expenses-$184,660-$184,660
Fees for Services Other$78,850$74,754-$153,604
Fees for Services Accounting-$118,145-$118,145
All Other Expenses$41,186$66,978-$108,164
Fees for Service Investment Mgmnt Fees-$37,308-$37,308
Insurance$32,490$3,266-$35,756
Other Expenses$27,753$3,858-$27,753
Other Employee Benefits$27,049--$27,049
Fees for Services Legal-$24,005-$24,005
Total Functional Expenses$5,517,532$1,252,696$0$6,770,228

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,230,045
Total Expenses per Form 990$6,770,228
Expenses per Audited Statements$6,729,520
Expenses Not Reported on Form 990$500,525
Expenses Not Reported on Financial Statements$40,708
Other Expense Adjustments$3,400
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Executive Retirement Plan$473,768
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Bostrom corporation was paid $233,830 for financial processing and meeting planning services. Employees of bostrom corporation are not listed in part vii.”

Form 990, Part VI, Section A, Line 6

“There are seven member organizations of the accme: the american board of medical specialties (abms), the american hospital association (aha), the american medical association (ama), the association of american medical colleges (aamc), the association for hospital medical education (ahme), the council of medical specialty societies (cmss) and the federation of state medical boards (fsmb). The board of directors, which is the policy-making body of accme, consists of eighteen directors. Each member may nominate directors, and from these nominees the board elects two directors per member. The board also contains two public directors, two directors affiliated with recognized institutions, and two representatives of the federal government. Each director is a voting director. Representatives of the federal government are not voting members of the board.”

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

“Member organizations nominate directors. New directors elected by the board.”

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

“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, Section B, Line 11B

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

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

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

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

“The executive committee reviews the compensation policies each year. The compensation committee reviews comparability data and makes recommendations regarding executive compensation.”

Form 990, Part VI, Section C, Line 19

“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 Medical
EIN
47-0941683
In Care Of
% GRAHAM MCMAHON
Phone
3125279200
Address
401 N Michigan Avenue Suite 1850, Chicago, IL 60611

Signing Officer

Name
Graham Mcmahon
Title
CEO/secretary
Phone
8479561040
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Graham Mcmahon
Formed
1981
Legal Domicile
Il
Voting Board Members
17
Independent Board Members
17
Employees
34
Volunteers
150

Preparer

Firm
Bkd Llp
Address
1901 S Meyers Road Suite 500, Oakbrook Terrace, IL 60181-5209
Preparer
Rebekuh Eley
Phone
6302829500
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

“There is no provision for federal and state income taxes because the entity is a tax-exempt organization under section 501(c)(3) of the internal revenue code. 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 us federal jurisdiction and the state of il. Management is not aware of any uncertain tax positions.”

Schedule D, Part XI, Line 4B

“Gain on disposal of asset recorded as expense on financials: $3,400”

Schedule D, Part XII, Line 4B

“Gain on disposal of asset recorded as expense on financials: $3,400”

Raw XML AppendixShowing 400 of 784 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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IRS990/Form990PartVIISectionAGrp/TitleTxt17CHIEF EXECUTIVE OFFICER AND SE
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19SENIOR VICE PRESIDENT, BUSINES
IRS990/Form990PartVIISectionAGrp/TitleTxt20VICE PRESIDENT, EDUCATION AND
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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,656,094
Liabilities
$2,403,793
Net assets
$6,252,301
Revenue
$6,196,584
Expenses
$6,770,228
Net income
-$573,644
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