Civic Intelligence

Accreditation Council for Continuing Medical Education

990 • Fiscal year 2023 • EIN 47-0941683

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 30, 2024

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

(312) 527-9200

Siviq Scores

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

Liabilities / Assets

69th percentile

0.39x

Higher debt load relative to assets than 69% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

74th percentile

0.72x

Higher debt load relative to revenue than 74% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

56th percentile

6.1%

Higher net margin than 56% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

94th percentile

$732,217

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

72nd percentile

15%

Faster asset growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

14%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$18,396,678

Up $2,412,862 (+15%) from 2022

Net Assets

Up

$11,142,328

Up $1,773,828 (+19%) from 2022

Liabilities

Up

$7,254,350

Up $639,034 (+9.7%) from 2022

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin56th percentile

Revenue

Up

$10,087,147

Up $1,200,843 (+14%) from 2022

Expenses

Up

$9,469,733

Up $796,412 (+9.2%) from 2022

Net Income

Up

$617,414

Up $404,431 (+190%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2023

Assets$18,396,678
Liabilities$7,254,350
Net Assets$11,142,328
Open 2023 Filing

Operations Trend

Revenue Growth65th 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

2023

Revenue$10,087,147
Expenses$9,469,733
Net Income$617,414
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 30, 2024
Return Version
2023v5.1
Gross Receipts
$10,091,046
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.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,268,998$10,660,779▲ $2,391,781
Cash and Non-Interest-Bearing Accounts$2,337,526$2,893,872▲ $556,346
Land, Buildings, and Equipment, Net$1,787,441$1,437,098▼ $350,343
Savings and Temporary Cash Investments$289,665$377,292▲ $87,627
Prepaid Expenses and Deferred Charges$165,738$253,639▲ $87,901
Accounts Receivable$128,429$103,662▼ $24,767
Total Assets$15,983,816$18,396,678▲ $2,412,862
Other Assets Total$3,006,019$2,670,336▼ $335,683
Liabilities
Deferred Revenue$2,710,865$3,381,529▲ $670,664
Other Liabilities$3,486,565$3,347,518▼ $139,047
Accounts Payable and Accrued Expenses$417,886$525,303▲ $107,417
Total Liabilities$6,615,316$7,254,350▲ $639,034
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,368,500$11,142,328▲ $1,773,828
Total Net Assets Fund Balance$9,368,500$11,142,328▲ $1,773,828
Total Liabilities and Net Assets / Fund Balance$15,983,816$18,396,678▲ $2,412,862

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,432,137$2,384,017$3,816,154
Equipment$4,961$242,768$247,729
Other Assets Org$2,670,336--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Graham Mcmahon Md MsscPresident, CEO and SecretaryFT$656,029$76,188$732,217
Kathleen Regnier Ma MbaExecutive Vice PresidentFT$324,880$75,911$400,791
Jennifer Dunleavy MsaSenior VP, Finance and OpeFT$247,004$19,359$266,363
Steve Singer PhdVP Education and OutreachFT$209,048$42,624$251,672
Dion a RichettiVP Accreditation and RecogFT$201,399$42,254$243,653
Julianna T ColeVP of Data and Info ServicFT$209,215$24,276$233,491
Ellen SullivanVP of CommuniationsFT$176,949$30,851$207,800

Board Members and Trustees

NameTitle
Steven Craig MdChair
Gay Wehrli Md Mba MsedVice Chair
Annette Mallory Donawa Phd MsedDirector
Brooke Taylor MphDirector
Christine Stabler MdDirector
Eric Friedberg MdDirector
Jacqueline Watson Do MbaDirector
Marci Fjelstad Mph MbaDirector
Marilane Bond Edd Med MbaDirector
Ron Ben-ariDirector
Saima Chaudhry Md MshsDirector
Shannon Kilgore MdDirector
Sharisse Arnold Rehring MdDirector
Susan Dubois Cpcs CpmsmDirector
Tammy Mcgee MbaDirector
Thomas Mcloughlin Jr MdDirector
Vincent Loffredo EddDirector
Jon Thomas Md MbaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bostrom CorporationFinancial/meetings35 E WACKER DR STE 850, Chicago, IL 60601$165,611
Genpact (uk) LimitedSoftware Consulting29 N WACKER DR, Chicago, IL 60611$118,835
ArmatureSoftware Services196 VAN BUREN STREET, Herndon, VA 20170$108,612
Revenue and Support

Revenue Composition

Contributions and Grants
$25,000
Program Service Revenue
$9,732,630
Investment Income
$329,517
Other Revenue
$0
All Other Contributions
$25,000
Change in Net Assets
$617,414

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,057,147
Revenue Not Reported on Financial Statements
$30,000
Revenue Not Reported on Form 990
$1,650,164
Total Revenue per Audited Statements
$11,707,311
Total Revenue per Form 990
$10,087,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,573,009
Other Expenses$3,896,724
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,984,848$341,084-$3,325,932
Current Officers, Directors, Trustees, and Key Employees$1,019,708$113,301-$1,133,009
Occupancy$1,012,950$95,788-$1,108,738
Depreciation Depletion$740,565$5,560-$746,125
Conferences and Meetings$711,713$2,331-$714,044
Other Employee Benefits$511,427$58,179-$569,606
Information Technology$370,606$72,239-$442,845
Payroll Taxes$336,414$38,187-$374,601
Travel$309,580$17,959-$327,539
Pension Plan Contributions$152,494$17,367-$169,861
Office Expenses$81,551$65,971-$147,522
Fees for Services Accounting$7$138,247-$138,254
Fees for Services Other$59,762--$59,762
Fees for Services Legal$54,257$4,536-$58,793
Insurance$32,743$17,031-$49,774
Fees for Service Investment Mgmnt Fees-$30,000-$30,000
All Other Expenses$7,851$3,607-$11,458
Other Expenses$3,920$5,767-$9,687
Total Functional Expenses$8,392,158$1,077,575$0$9,469,733

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,933,483
Total Expenses per Form 990$9,469,733
Expenses per Audited Statements$9,439,733
Expenses Not Reported on Form 990$493,750
Expenses Not Reported on Financial Statements$30,000
International Activity

International Summary

Offices
0
Employees
0
Spending
$313,373

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
Yes
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
Middle East and North AfricaProgram ActivitiesAccreditation Services00$313,373
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
Operating Lease Liabilities$2,860,839
Supplemental Executive Retirement Plan Obligation$486,679
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
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 $165,611 for financial processing services. No employees of bostrom corporation are listed on 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 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 organization's 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
401 N MICHIGAN AVE 1850, CHICAGO, IL 60611

Signing Officer

Name
Graham Mcmahon
Title
President, CEO and Secretary
Phone
3125279200
Signed
2024-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Graham Mcmahon
Formed
1981
Legal Domicile
Il
Voting Board Members
18
Independent Board Members
18
Employees
43
Volunteers
155

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
200 W ADAMS STREET STE 2015, CHICAGO, IL 60606
Preparer
Kevin Fuqua CPA Cva
Phone
3123462191
Supplemental Narrative

Additional Explanations

PART I, LINE 1 BRIEFLY DESCRIBE ORGANIZATION'S MISSION

“To assure and advance quality learning for healthcare professionals that drives improvements in patient care.”

Financial Statement Notes

PART X, LINE 2:

“Accme has evaluated the tax positions taken for all open tax years. Currently, the returns for the prior three fiscal years are open and subject to examination by the internal revenue service; however, accme is not currently under audit nor has accme been contacted by this jurisdiction. Based on the evaluation of accme's tax positions, management believes all positions would be upheld under an examination; therefore, no provision for the effects of uncertain tax positions has been recorded for the years ended december 31, 2023 and 2022.”

Raw XML AppendixShowing 400 of 808 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/PersonNm4RON BEN-ARI
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IRS990/Form990PartVIISectionAGrp/PersonNm6SAIMA CHAUDHRY MD MSHS
IRS990/Form990PartVIISectionAGrp/PersonNm7SUSAN DUBOIS CPCS CPMSM
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IRS990/Form990PartVIISectionAGrp/PersonNm16BROOKE TAYLOR MPH
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IRS990/Form990PartVIISectionAGrp/PersonNm19KATHLEEN REGNIER MA MBA
IRS990/Form990PartVIISectionAGrp/PersonNm20JENNIFER DUNLEAVY MSA
IRS990/Form990PartVIISectionAGrp/PersonNm21JULIANNA T COLE
IRS990/Form990PartVIISectionAGrp/PersonNm22DION A RICHETTI
IRS990/Form990PartVIISectionAGrp/PersonNm23STEVE SINGER PHD
IRS990/Form990PartVIISectionAGrp/PersonNm24ELLEN SULLIVAN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT, CEO AND SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20SENIOR VP, FINANCE AND OPE
IRS990/Form990PartVIISectionAGrp/TitleTxt21VP OF DATA AND INFO SERVIC
IRS990/Form990PartVIISectionAGrp/TitleTxt22VP ACCREDITATION AND RECOG
IRS990/Form990PartVIISectionAGrp/TitleTxt23VP EDUCATION AND OUTREACH
IRS990/Form990PartVIISectionAGrp/TitleTxt24VP OF COMMUNIATIONS
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IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndoorTanningServicesInd00
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IRS990/InsuranceGrp/ManagementAndGeneralAmt017031
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0333416
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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.
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IRS990/PrincipalOfficerNm0GRAHAM MCMAHON
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,396,678
Liabilities
$7,254,350
Net assets
$11,142,328
Revenue
$10,087,147
Expenses
$9,469,733
Net income
$617,414
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