Civic Intelligence

American Board for Certification in Orthotics Prosthetics & Pedorthics

990 • Fiscal year 2015 • EIN 52-6054152

Dec 01, 2014 to Nov 30, 2015 • Filed on Mar 21, 2016

Organization Profilewww.abcop.org

View Organization Page

330 John Carlyle Street No 210Alexandria, VA 22314

(703) 836-7114

Siviq Scores

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

Liabilities / Assets

41st percentile

0.24x

Higher debt load relative to assets than 41% of similar nonprofits.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

79th percentile

0.67x

Higher debt load relative to revenue than 79% of similar nonprofits.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2015

Net Margin

40th percentile

2.7%

Higher net margin than 40% of similar nonprofits.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

31st percentile

$273,225

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2015

Asset Growth

52nd percentile

3.6%

Faster asset growth than 52% of similar nonprofits.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

15th percentile

-9.5%

Faster revenue growth than 15% of similar nonprofits.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$21,676,540

Up $749,465 (+3.6%) from 2014

Net Assets

Down

$16,547,031

Down $422,577 (-2.5%) from 2014

Liabilities

Up

$5,129,509

Up $1,172,042 (+30%) from 2014

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin40th percentile

Revenue

Down

$7,703,375

Down $812,897 (-9.5%) from 2014

Expenses

Up

$7,496,658

Up $904,412 (+14%) from 2014

Net Income

Down

$206,717

Down $1,717,309 (-89%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$40M$30M$20M$10M$0Assets 2010: $13,858,183Liabilities 2010: $6,239,260Net Assets 2010: $7,618,9232010Assets 2011: $15,143,154Liabilities 2011: $5,114,167Net Assets 2011: $10,028,9872011Assets 2012: $18,316,233Liabilities 2012: $5,814,454Net Assets 2012: $12,501,7792012Assets 2013: $19,751,986Liabilities 2013: $4,942,769Net Assets 2013: $14,809,2172013Assets 2014: $20,927,075Liabilities 2014: $3,957,467Net Assets 2014: $16,969,6082014Assets 2015: $21,676,540Liabilities 2015: $5,129,509Net Assets 2015: $16,547,0312015Assets 2016: $22,368,040Liabilities 2016: $4,510,951Net Assets 2016: $17,857,0892016Assets 2017: $22,644,680Liabilities 2017: $4,781,532Net Assets 2017: $17,863,1482017Assets 2018: $23,048,062Liabilities 2018: $4,549,750Net Assets 2018: $18,498,3122018Assets 2019: $25,110,792Liabilities 2019: $4,269,259Net Assets 2019: $20,841,5332019Assets 2020: $27,121,308Liabilities 2020: $4,030,701Net Assets 2020: $23,090,6072020Assets 2021: $30,705,614Liabilities 2021: $5,436,952Net Assets 2021: $25,268,6622021Assets 2022: $27,674,862Liabilities 2022: $5,031,622Net Assets 2022: $22,643,2402022Assets 2023: $28,510,481Liabilities 2023: $5,753,479Net Assets 2023: $22,757,0022023

Highlighted filing

2015

Assets$21,676,540
Liabilities$5,129,509
Net Assets$16,547,031
Open 2015 Filing

Operations Trend

Revenue Growth15th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $7,094,8852010Expenses 2011: $6,451,8512011Expenses 2012: $7,169,3642012Expenses 2013: $6,701,8032013Revenue 2014: $8,516,272Expenses 2014: $6,592,246Net Income 2014: $1,924,0262014Revenue 2015: $7,703,375Expenses 2015: $7,496,658Net Income 2015: $206,7172015Revenue 2016: $7,870,631Expenses 2016: $6,155,576Net Income 2016: $1,715,0552016Revenue 2017: $7,936,503Expenses 2017: $9,271,220Net Income 2017: -$1,334,7172017Revenue 2018: $9,482,209Expenses 2018: $6,897,475Net Income 2018: $2,584,7342018Revenue 2019: $7,682,739Expenses 2019: $6,606,980Net Income 2019: $1,075,7592019Revenue 2020: $8,136,169Expenses 2020: $6,708,384Net Income 2020: $1,427,7852020Revenue 2021: $7,598,861Expenses 2021: $7,111,520Net Income 2021: $487,3412021Revenue 2022: $8,130,856Expenses 2022: $7,788,644Net Income 2022: $342,2122022Revenue 2023: $8,363,435Expenses 2023: $8,520,960Net Income 2023: -$157,5252023

Highlighted filing

2015

Revenue$7,703,375
Expenses$7,496,658
Net Income$206,717
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2014 to Nov 30, 2015
Signed
Mar 21, 2016
Return Version
2014v6.0
Gross Receipts
$13,400,510
Mission and Program Overview

Mission

Certifying and accrediting organization for the orthotic, prosthetic and pedorthic professions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,690,198$16,313,219▲ $623,021
Savings and Temporary Cash Investments$3,633,247$3,825,260▲ $192,013
Land, Buildings, and Equipment, Net$1,309,605$1,241,418▼ $68,187
Prepaid Expenses and Deferred Charges$111,792$136,605▲ $24,813
Accounts Receivable$129,014$109,031▼ $19,983
Total Assets$20,927,075$21,676,540▲ $749,465
Other Assets Total$53,219$51,007▼ $2,212
Liabilities
Deferred Revenue$2,968,447$3,989,878▲ $1,021,431
Accounts Payable and Accrued Expenses$406,051$616,311▲ $210,260
Other Liabilities$532,969$523,320▼ $9,649
Grants Payable$50,000$0▼ $50,000
Total Liabilities$3,957,467$5,129,509▲ $1,172,042
Net Assets / Fund Balance
Unrestricted Net Assets$16,969,608$16,547,031▼ $422,577
Total Net Assets Fund Balance$16,969,608$16,547,031▼ $422,577
Total Liabilities and Net Assets / Fund Balance$20,927,075$21,676,540▲ $749,465

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,150,327$1,130,029$2,280,356
Equipment$91,091$297,530$388,621
Leasehold Improvements$0$166,991$166,991
Compensation and Service Providers
Top Officer Pay31st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Catherine A CarterExecutive DirectorFT$240,645$32,580$273,225
Stephen B FletcherDirector, Clinical ResourcesFT$167,397$25,754$193,151
Heather R HarrisDirector, Continuing Education ProgramsFT$116,045$12,055$128,100
Debra AyresDirector, Marketing & PRFT$112,718$14,131$126,849

Board Members and Trustees

NameTitle
Curt A Bertram CO FAAOPImmediate-Past President
James H Wynne CPO FAAOPPresident
Christopher J Fairman CPOPresident Elect
Deborah Merritt PlesciaDirector
Dennis J Janisse CPedDirector
Dennis W Dillard CPed CTODirector
James H Hughes CPDirector
Jeanine Doty CPO CFmDirector
Larry D Word CPO FAAOPDirector
Stephanie Langdon CPO FAAOPDirector
Timothy E Miller CPODirector
Anthony Sertick JDDirector (Public Member)
Eric Ramcharran CPOSecretary-Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
ArmatureAccreditation platform design45240 Business Court Suite 400, Dulles, VA 20166$581,613
Professional Examination ServicesCredentialing Exam Creators/Admin475 Riverside Dr 6th Floor, New York, NY 10115$524,692
OPR Management LLCFacility Accreditation Survey2440 Fairview Ave North, Roseville, MN 55113$336,950
Mid-Pac Medical ConsultingFacility Accreditation Survey672 Como Ave, Saint Paul, MN 55103$191,368
ProtivitiWebsite Design & Maintenance12269 Collections Center, Chicago, IL 60693$173,047
Revenue and Support

Revenue Composition

Contributions and Grants
$12,379
Program Service Revenue
$7,335,747
Investment Income
$354,301
Other Revenue
$948
All Other Contributions
$12,379
Change in Net Assets
$206,717

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,703,375
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-629,294
Total Revenue per Audited Statements
$7,074,081
Total Revenue per Form 990
$7,703,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,448,948
Salaries, Compensation, and Employee Benefits$1,919,645
Grants and Similar Amounts Paid$128,065
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$2,726,805
Other Salaries and Wages---$1,352,622
Travel---$681,529
Office Expenses---$577,695
Depreciation Depletion---$405,052
Current Officers, Directors, Trustees, and Key Employees---$282,783
Information Technology---$250,652
Occupancy---$205,960
Fees for Services Accounting---$174,989
Grants to Domestic Orgs---$128,065
Fees for Services Legal---$125,717
Other Employee Benefits---$121,033
Payroll Taxes---$112,988
Fees for Service Investment Mgmnt Fees---$94,504
Conferences and Meetings---$81,268
Pension Plan Contributions---$50,219
Advertising---$45,504
Insurance---$13,216
Other Expenses---$4,200
Total Functional Expenses$0$0$0$7,496,658

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,496,658
Total Expenses per Audited Statements$7,496,658
Total Expenses per Form 990$7,496,658
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Orthotic & Prosthetic Education and Research FoundationWashington, DC501(c)(3)Pedorthic research for the advancement of the profession$100,000
Orthotic & Prosthetic Activities FoundationCharlottes, NC501(c)(3)Sponsorship to provide recreational activities to those with physical challenges$10,000
Disabled American VeteransCold Spring, KY501(c)(4)Sponsorship of Winter Sports Clinic$7,500
Amputee Coalition of AmericaManassas, VA501(c)(3)Sponsor youth camp$7,000
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$12,000
Total Nondeductible Lobbying and Political Cost$12,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Negative goodwill$384,776
Deferred rent liabilities$138,544
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

“A draft copy of the Form 990 is sent to the Finance Committee for review prior to the return being filed.”

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

“The Board of Directors discusses the policy on a regular basis, and seeks to be open and informed about potential, perceived and real conflicts of interest.”

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

“The Board of Directors and/or members of the Executive Committee will develop the Executive Director's performance review on an annual basis. The performance review will demonstrate a rationale for executive pay compensation decisions. The ABC Board of Directors' President and designees will have access to contemporary comparability data including non-profit salary surveys and regional salary surveys that will include data on organizations similar in services provided, geographic scope, number of employees and size of budget, revenues and number of people served.”

Form 990, Part VI, Section C, line 19

“ABC makes governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
American Board for Certification in
EIN
52-6054152
Phone
7038367114
Address
330 John Carlyle Street No 210, Alexandria, VA 22314

Signing Officer

Name
Catherine A Carter
Title
Executive Director
Phone
7038367114
Signed
2016-03-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine A Carter
Formed
1948
Legal Domicile
De
Voting Board Members
12
Independent Board Members
12
Employees
25
Volunteers
75

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Lori A Collingsworth
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1, Description of Organization Mission:

“The American Board for Certification in Orthotics, Prosthetics and Pedorthics, Inc. (ABC) is the comprehensive credentialing organization whose mission is establish and advocate for the highest patient care and organizational standards in the provision of safe and effective orthotic, prosthetic and pedorthic care.”

Form 990, Part IX, line 11G

“Surveyors 1,863,927. Testing services 574,496. Consultants 160,682. Design 103,104. Temporary help 20,750. Payroll processing 3,766. Editors 80.”

Form 990, Part XII, Line 2C:

“ABC's Finance Committee assumes the responsibility for oversight of the audit of its financial statements and selection of an independent accountant. The process has not changed from previous years.”

Financial Statement Notes

Part X, Line 2:

“Management evaluated ABC's tax positions and has concluded that there are no uncertain tax positions that require recognition or disclosure in the financial statements.”

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IRS990/Form990PartVIISectionAGrp/PersonNm0James H Wynne CPO FAAOP
IRS990/Form990PartVIISectionAGrp/PersonNm1Christopher J Fairman CPO
IRS990/Form990PartVIISectionAGrp/PersonNm2Eric Ramcharran CPO
IRS990/Form990PartVIISectionAGrp/PersonNm3Curt A Bertram CO FAAOP
IRS990/Form990PartVIISectionAGrp/PersonNm4Dennis W Dillard CPed CTO
IRS990/Form990PartVIISectionAGrp/PersonNm5Jeanine Doty CPO CFm
IRS990/Form990PartVIISectionAGrp/PersonNm6James H Hughes CP
IRS990/Form990PartVIISectionAGrp/PersonNm7Dennis J Janisse CPed
IRS990/Form990PartVIISectionAGrp/PersonNm8Stephanie Langdon CPO FAAOP
IRS990/Form990PartVIISectionAGrp/PersonNm9Timothy E Miller CPO
IRS990/Form990PartVIISectionAGrp/PersonNm10Deborah Merritt Plescia
IRS990/Form990PartVIISectionAGrp/PersonNm11Anthony Sertick JD
IRS990/Form990PartVIISectionAGrp/PersonNm12Larry D Word CPO FAAOP
IRS990/Form990PartVIISectionAGrp/PersonNm13Catherine A Carter
IRS990/Form990PartVIISectionAGrp/PersonNm14Stephen B Fletcher
IRS990/Form990PartVIISectionAGrp/PersonNm15Debra Ayres
IRS990/Form990PartVIISectionAGrp/PersonNm16Heather R Harris
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13241645
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14168397
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15112718
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt16116045
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary-Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Immediate-Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director (Public Member)
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director, Clinical Resources
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director, Marketing & PR
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director, Continuing Education Programs
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IRS990/FSAuditedInd01
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IRS990/GamingActivitiesInd00
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IRS990/GrantsPayableGrp/EOYAmt00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
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IRS990/GrossReceiptsAmt013400510
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0250652
IRS990/InsuranceGrp/TotalAmt013216
IRS990/InvestmentIncomeGrp/ExclusionAmt0821163
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0821163
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt015690198
IRS990/InvestmentsPubTradedSecGrp/EOYAmt016313219
IRS990/IRPDocumentCnt033
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt01309605
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01241418
IRS990/LandBldgEquipCostOrOtherBssAmt02835968
IRS990/LegalDomicileStateCd0DE
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt05697135
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0See Schedule O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt016969608
IRS990/NetAssetsOrFundBalancesEOYAmt016547031
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-466862
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-466862
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-629294
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0205960
IRS990/OfficeExpensesGrp/TotalAmt0577695
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt053219
IRS990/OtherAssetsTotalGrp/EOYAmt051007
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0121033
IRS990/OtherExpensesGrp/Desc0Dues and subscriptions
IRS990/OtherExpensesGrp/Desc1Bad debt expense
IRS990/OtherExpensesGrp/Desc2Other taxes & licenses
IRS990/OtherExpensesGrp/Desc3Proxy tax
IRS990/OtherExpensesGrp/TotalAmt033574
IRS990/OtherExpensesGrp/TotalAmt121976
IRS990/OtherExpensesGrp/TotalAmt26307
IRS990/OtherExpensesGrp/TotalAmt34200
IRS990/OtherLiabilitiesGrp/BOYAmt0532969
IRS990/OtherLiabilitiesGrp/EOYAmt0523320
IRS990/OtherSalariesAndWagesGrp/TotalAmt01352622
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0112988
IRS990/PensionPlanContributionsGrp/TotalAmt050219
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0111792
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0136605
IRS990/PrincipalOfficerNm0Catherine A Carter
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/BusinessCd3611430
IRS990/ProgramServiceRevenueGrp/BusinessCd4511120
IRS990/ProgramServiceRevenueGrp/Desc0Individual & Facility Renewal Fee
IRS990/ProgramServiceRevenueGrp/Desc1Facility Accreditation
IRS990/ProgramServiceRevenueGrp/Desc2Examination Programs
IRS990/ProgramServiceRevenueGrp/Desc3Continuing Education
IRS990/ProgramServiceRevenueGrp/Desc4Publications
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04675487
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11726970
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2774250
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3132720
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt426320
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04675487
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11726970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2774250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3132720
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt426320
IRS990/ProgSrvcAccomActy2Grp/Desc0Certification: ABC certified individuals are considered leaders in the profession and provide the highest quality patient care, along with excellence in research and device design. ABC certified individuals must meet stringent educational standards, clinical training and a complete assessment of competency.
IRS990/ProgSrvcAccomActy3Grp/Desc0Mandatory Continuing Education: ABC has long recognized the need for effective professional continuing education. Continuing education is the norm in the health care profession and serves to maintain and improve the health care system and delivery of services. ABC credentialed individuals must obtain continuing education in order to maintain performance at the basic level of professional competence and advanced training and specialized skills beyond the basic level.
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IRS990/PYProgramServiceRevenueAmt07838540
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IRS990/PYSalariesCompEmpBnftPaidAmt01810562
IRS990/PYTotalExpensesAmt06592246
IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
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IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt012000
IRS990ScheduleD/EquipmentGrp/BookValueAmt091091
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0297530
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0388621
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0166991
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-629294
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01150327
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01130029
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02280356
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0138544
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1384776
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred rent liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Negative goodwill
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07703375
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management evaluated ABC's tax positions and has concluded that there are no uncertain tax positions that require recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$21,676,540
Liabilities
$5,129,509
Net assets
$16,547,031
Revenue
$7,703,375
Expenses
$7,496,658
Net income
$206,717
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$28.5$5.75$22.8$8.36$8.52$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.7$5.03$22.6$8.13$7.79$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.7$5.44$25.3$7.60$7.11$0.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.1$4.03$23.1$8.14$6.71$1.43
2019Summary only. Only limited summary data is available for this year.$25.1$4.27$20.8$7.68$6.61$1.08
2018Summary only. Only limited summary data is available for this year.$23.0$4.55$18.5$9.48$6.90$2.58
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.6$4.78$17.9$7.94$9.27$1.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.4$4.51$17.9$7.87$6.16$1.72
2015Detailed filing. Detailed filing data is available for this year.$21.7$5.13$16.5$7.70$7.50$0.21
2014Detailed filing. Detailed filing data is available for this year.$20.9$3.96$17.0$8.52$6.59$1.92
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.8$4.94$14.8$6.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.3$5.81$12.5$7.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$5.11$10.0$6.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$6.24$7.62$7.09