Civic Intelligence

American Association of Colleges

EIN 52-0854283 • 501(c)3 • Rockville, MD

Profile

The mission of the aacpm is to serve as the leader in facilitating and promoting excellence in podiatric medical education leading to the delivery of the highest quality lower extremity healthcare to the public.

15850 Crabbs Branch Way Suite 320Rockville, MD 20855

www.aacpm.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.28x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.37x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

54th percentile

6.3%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

86th percentile

$169,980

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

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

Asset Growth

83rd percentile

26%

Faster asset growth than 83% of similar nonprofits.

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

Revenue Growth

72nd percentile

26%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Up

$2,587,539

Up $532,056 (+26%) from 2023

Liabilities

Up

$713,534

Up $291,135 (+69%) from 2023

Net Assets

Up

$1,874,005

Up $240,921 (+15%) from 2023

Revenue

Up

$1,915,971

Up $392,268 (+26%) from 2023

Expenses

Up

$1,796,029

Up $225,899 (+14%) from 2023

Net Income

Up

$119,942

Up $166,369 (+358%) 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 2011: $1,739,755Liabilities 2011: $224,383Net Assets 2011: $1,515,3722011Assets 2012: $1,717,508Liabilities 2012: $227,913Net Assets 2012: $1,489,5952012Assets 2013: $1,716,585Liabilities 2013: $225,479Net Assets 2013: $1,491,1062013Assets 2014: $1,763,071Liabilities 2014: $319,636Net Assets 2014: $1,443,4352014Assets 2015: $1,639,835Liabilities 2015: $252,926Net Assets 2015: $1,386,9092015Assets 2016: $1,520,231Liabilities 2016: $327,427Net Assets 2016: $1,192,8042016Assets 2017: $1,495,775Liabilities 2017: $335,582Net Assets 2017: $1,160,1932017Assets 2018: $1,569,212Liabilities 2018: $397,273Net Assets 2018: $1,171,9392018Assets 2020: $1,655,773Liabilities 2020: $355,275Net Assets 2020: $1,300,4982020Assets 2021: $2,077,010Liabilities 2021: $312,168Net Assets 2021: $1,764,8422021Assets 2022: $1,948,429Liabilities 2022: $292,179Net Assets 2022: $1,656,2502022Assets 2023: $2,055,483Liabilities 2023: $422,399Net Assets 2023: $1,633,0842023Assets 2024: $2,587,539Liabilities 2024: $713,534Net Assets 2024: $1,874,0052024

Highlighted filing

2024

Assets$2,587,539
Liabilities$713,534
Net Assets$1,874,005

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $992,3452011Expenses 2012: $1,142,6302012Expenses 2013: $1,276,7052013Revenue 2014: $1,245,110Expenses 2014: $1,357,371Net Income 2014: -$112,2612014Revenue 2015: $1,333,685Expenses 2015: $1,359,256Net Income 2015: -$25,5712015Revenue 2016: $1,255,069Expenses 2016: $1,395,829Net Income 2016: -$140,7602016Revenue 2017: $1,266,297Expenses 2017: $1,369,410Net Income 2017: -$103,1132017Revenue 2018: $1,338,545Expenses 2018: $1,358,333Net Income 2018: -$19,7882018Revenue 2020: $1,418,544Expenses 2020: $1,276,700Net Income 2020: $141,8442020Revenue 2021: $1,554,305Expenses 2021: $1,141,723Net Income 2021: $412,5822021Revenue 2022: $1,424,180Expenses 2022: $1,306,514Net Income 2022: $117,6662022Revenue 2023: $1,523,703Expenses 2023: $1,570,130Net Income 2023: -$46,4272023Revenue 2024: $1,915,971Expenses 2024: $1,796,029Net Income 2024: $119,9422024

Highlighted filing

2024

Revenue$1,915,971
Expenses$1,796,029
Net Income$119,942

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.71$1.87$1.92$1.80$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.42$1.63$1.52$1.57$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.29$1.66$1.42$1.31$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.31$1.76$1.55$1.14$0.41
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.36$1.30$1.42$1.28$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.40$1.17$1.34$1.36$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.34$1.16$1.27$1.37$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.52$0.33$1.19$1.26$1.40$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.64$0.25$1.39$1.33$1.36$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.76$0.32$1.44$1.25$1.36$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.23$1.49$1.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.23$1.49$1.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.22$1.52$0.99
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 28, 2022
Return Version
2020v4.2
Gross Receipts
$2,341,437
Mission and Program Overview

Mission

The mission of the aacpm is to serve as the leader in facilitating and promoting excellence in podiatric medical education leading to the delivery of the highest quality lower extremity healthcare to the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$963,062$1,612,788▲ $649,726
Savings and Temporary Cash Investments$426,243$257,723▼ $168,520
Land, Buildings, and Equipment, Net$74,699$85,842▲ $11,143
Cash and Non-Interest-Bearing Accounts$122,604$80,814▼ $41,790
Accounts Receivable$54,288$18,754▼ $35,534
Prepaid Expenses and Deferred Charges$9,621$15,833▲ $6,212
Total Assets$1,655,773$2,077,010▲ $421,237
Other Assets Total$5,256$5,256→ $0
Liabilities
Deferred Revenue$131,400$187,950▲ $56,550
Accounts Payable and Accrued Expenses$61,342$64,914▲ $3,572
Other Liabilities$162,533$59,304▼ $103,229
Total Liabilities$355,275$312,168▼ $43,107
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,300,498$1,764,842▲ $464,344
Total Net Assets Fund Balance$1,300,498$1,764,842▲ $464,344
Total Liabilities and Net Assets / Fund Balance$1,655,773$2,077,010▲ $421,237

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$85,842$650,175$736,017
Leasehold Improvements$0$15,674$15,674
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Moraith NorthExecutive DirectorFT$128,642$27,111$155,753

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$110,773
Program Service Revenue
$1,355,921
Investment Income
$87,611
Other Revenue
$0
Change in Net Assets
$412,582

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,543,966
Revenue Not Reported on Financial Statements
$10,339
Revenue Not Reported on Form 990
$112,101
Total Revenue per Audited Statements
$1,656,067
Total Revenue per Form 990
$1,554,305
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$678,887
Other Expenses$462,836
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$354,910$60,107-$415,017
Current Officers, Directors, Trustees, and Key Employees$133,196$22,557-$155,753
Information Technology$59,121$79,585-$138,706
Occupancy-$70,922-$70,922
Fees for Services Accounting-$66,824-$66,824
Payroll Taxes$39,708$5,550-$45,258
Fees for Services Other$37,785$2,104-$39,889
Depreciation Depletion$21,816$14,574-$36,390
Pension Plan Contributions$27,596$4,011-$31,607
Other Employee Benefits$27,263$3,989-$31,252
Conferences and Meetings$12,931--$12,931
Insurance-$12,568-$12,568
Fees for Services Legal$9,000$3,000-$12,000
Office Expenses$5,478$1,564-$7,042
Travel$3,122--$3,122
Other Expenses$4,597$2,615-$2,615
All Other Expenses-$1,223-$1,223
Interest-$315-$315
Total Functional Expenses$785,217$356,506$0$1,141,723

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,141,723
Total Expenses per Audited Statements$1,141,723
Total Expenses per Form 990$1,141,723
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Deferred Rent$49,524
Lease Payable$9,780
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 A, Line 6

The organization has members, there are 9 schools of podiatric medicine, 2 coth representatives, 1 dva representative, and 3 public members.

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

The members elect the executive committee (chair, vice-chair, secretary/treasurer).

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

The form 990 is reviewed by the executive director and the aacpm finance and audit committee prior to it being filed.

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

The conflict of interest policy is brought up and reviewed by the entire board at the beginning of every meeting.

Form 990, Part VI, Section B, Line 15

The review process is as follows: the executive director's compensation is based on recommendation by the executive committee to the aacpm board of directors, the compensation is then reviewed and voted on by the aacpm board of directors for final approval.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
American Association of Colleges
EIN
52-0854283
Phone
3019489760
Address
15850 CRABBS BRANCH WAY SUITE 320, ROCKVILLE, MD 20855

Signing Officer

Name
Moraith G North
Title
Executive Director
Phone
3019489760
Signed
2022-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Moraith G North
Formed
1968
Legal Domicile
Dc
Voting Board Members
15
Independent Board Members
15
Employees
7
Volunteers
15

Preparer

Firm
Uhy Advisors Mid-atlantic Md Inc
Address
8601 ROBERT FULTON DRIVE SUITE 210, COLUMBIA, MD 21046
Preparer
Nancy Johnson
Phone
4107205220
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

FORM 990, PART XI, LINE 8:

Grant payable of $50,000 recorded after 990 was prepared.

Financial Statement Notes

PART X, LINE 2:

The income tax positions taken by the association for any years open under the various statutes of limitations are that the association continues to be exempt from income taxes and does not have net unrelated business income that would be subject to income taxes. The association believes that there are no tax positions taken or expected to be taken that would significantly increase unrecognized tax benefits within 12 months of the reporting date.

Raw XML AppendixShowing 400 of 554 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/AccountsPayableAccrExpnssGrp/EOYAmt064914
IRS990/AccountsReceivableGrp/BOYAmt054288
IRS990/AccountsReceivableGrp/EOYAmt018754
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF THE AACPM IS TO SERVE AS THE LEADER IN FACILITATING AND PROMOTING EXCELLENCE IN PODIATRIC MEDICAL EDUCATION LEADING TO THE DELIVERY OF THE HIGHEST QUALITY LOWER EXTREMITY HEALTHCARE TO THE PUBLIC.
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IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MORAITH NORTH
IRS990/BooksInCareOfDetail/PhoneNum03019489760
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt015850 CRABBS BRANCH WAY 320
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCKVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
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IRS990/CollectionsOfArtInd00
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0155753
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IRS990/CompensationProcessOtherInd01
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IRS990/CYInvestmentIncomeAmt087611
IRS990/CYOtherExpensesAmt0462836
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01355921
IRS990/CYRevenuesLessExpensesAmt0412582
IRS990/CYSalariesCompEmpBnftPaidAmt0678887
IRS990/CYTotalExpensesAmt01141723
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt014574
IRS990/DepreciationDepletionGrp/ProgramServicesAmt021816
IRS990/DepreciationDepletionGrp/TotalAmt036390
IRS990/Desc0THE AACPM OFFICE OF CAREER PROMOTION ADMINISTERS NATIONAL PRE-DOCTORAL PROGRAMS, INCLUDING (1) THE CENTRALIZED APPLICATION SERVICE KNOWN AS AACPMAS WHICH PROCESSES ALL APPLICATIONS SUBMITTED FOR ADMISSION TO THE NINE MEMBER COLLEGES OF PODIATRIC MEDICINE; AND (2) THE DPM MENTORS NETWORK, WHICH MATCHES INTERESTED STUDENTS WITH PRACTICING PODIATRISTS AND CURRENT PODIATRIC STUDENTS. THE DPM MENTORS NETWORK WAS CLOSED ON DECEMBER 31, 2019.
IRS990/DescribedInSection501c3Ind01
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IRS990/FeesForServicesLegalGrp/TotalAmt012000
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02104
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt037785
IRS990/FeesForServicesOtherGrp/TotalAmt039889
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/PersonNm3DANAE L LOWELL DPM
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN A MATTIACCI DPM
IRS990/Form990PartVIISectionAGrp/PersonNm5SUSAN L PADRINO MD
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFFREY M ROBBINS DPM
IRS990/Form990PartVIISectionAGrp/PersonNm7V KATHLEEN SATTERFIELD DPM
IRS990/Form990PartVIISectionAGrp/PersonNm8KEVIN SMITH DPM PHD
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IRS990/Form990PartVIISectionAGrp/PersonNm13JEFFREY L JENSEN DPM
IRS990/Form990PartVIISectionAGrp/PersonNm14ALLAN M BOIKE DPM
IRS990/Form990PartVIISectionAGrp/PersonNm15MORAITH NORTH
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IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
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IRS990/MissionDesc0THE MISSION OF THE AACPM IS TO SERVE AS THE LEADER IN FACILITATING AND PROMOTING EXCELLENCE IN PODIATRIC MEDICAL EDUCATION LEADING TO THE DELIVERY OF THE HIGHEST QUALITY LOWER EXTREMITY HEALTHCARE TO THE PUBLIC.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE AACPM OFFICE OF GRADUATE SERVICES ADMINISTERS NATIONAL POST-DOCTORAL PROGRAMS, INCLUDING (1) THE ONLINE CLERKSHIP PROGRAM, AN ONLINE APPLICATION AND MATCHING SERVICE FOR THIRD YEAR STUDENTS APPLYING FOR THEIR THIRD AND FOURTH YEAR CLERKSHIP ROTATIONS.; (2) THE CENTRAL APPLICATION SERVICE FOR PODIATRIC RESIDENCIES (CASPR), AN APPLICATION AND MATCHING SERVICE FOR FOURTH YEAR STUDENTS INTERESTED IN APPLYING FOR RESIDENCY POSITIONS IN TEACHING HOSPITALS; (3) THE CENTRALIZED RESIDENCY INTERVIEW PROGRAM (CRIP)-THE CRIP INTERVIEW PROCESS PROVIDES A MEANS OF SAVING TIME AND MONEY AS HOSPITAL FACULTY AND RESIDENCY CANDIDATES INTERVIEW TOGETHER IN ONE MAJOR CITY DURING ONE SIX-DAY PERIOD IN JANUARY EACH YEAR; AND (4) COUNCIL OF TEACHING HOSPITALS (COTH) IS MADE UP OF OVER 200 TEACHING HOSPITALS AND HEALTH SYSTEMS DEDICATED TO EXCELLENCE IN GRADUATE PODIATRIC MEDICAL EDUCATION AND ACCREDITED BY THE COUNCIL ON PODIATRIC MEDICAL EDUCATION.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0378320
IRS990/ProgSrvcAccomActy3Grp/Desc0THE AACPM EXECUTIVE OFFICE SUPPORTS THE ACTIVITIES OF THE ASSOCIATION'S BOARD OF DIRECTORS AND SEVERAL COUNCILS REPRESENTING THE MEMBER COLLEGES AND RESIDENCY PROGRAMS.
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