Civic Intelligence

American Board for Certification in Orthotics Prosthetics & Pedorthics

990 • Fiscal year 2017 • EIN 52-6054152

Dec 01, 2016 to Nov 30, 2017 • Filed on Mar 14, 2018

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

44th percentile

0.21x

Higher debt load relative to assets than 44% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.60x

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

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Net Margin

5th percentile

-17%

Higher net margin than 5% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

27th percentile

1.2%

Faster asset growth than 27% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

0.8%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$22,644,680

Up $276,640 (+1.2%) from 2016

Net Assets

Up

$17,863,148

Up $6,059 (+0.0%) from 2016

Liabilities

Up

$4,781,532

Up $270,581 (+6.0%) from 2016

Revenue

Up

$7,936,503

Up $65,872 (+0.8%) from 2016

Expenses

Up

$9,271,220

Up $3,115,644 (+51%) from 2016

Net Income

Down

-$1,334,717

Down $3,049,772 (-178%) from 2016

Historical Trend

Balance Sheet Trend

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

2017

Assets$22,644,680
Liabilities$4,781,532
Net Assets$17,863,148

Operations Trend

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

2017

Revenue$7,936,503
Expenses$9,271,220
Net Income-$1,334,717
Jump To
Filing Snapshot
Filing Period
Dec 1, 2016 to Nov 30, 2017
Signed
Mar 14, 2018
Return Version
2016v3.0
Gross Receipts
$11,397,646
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$16,633,895$17,109,845▲ $475,950
Savings and Temporary Cash Investments$4,154,041$4,057,184▼ $96,857
Land, Buildings, and Equipment, Net$1,305,714$1,205,001▼ $100,713
Prepaid Expenses and Deferred Charges$155,649$139,521▼ $16,128
Accounts Receivable$87,504$71,474▼ $16,030
Total Assets$22,368,040$22,644,680▲ $276,640
Other Assets Total$31,237$61,655▲ $30,418
Liabilities
Deferred Revenue$3,632,520$3,913,541▲ $281,021
Other Liabilities$506,962$483,511▼ $23,451
Accounts Payable and Accrued Expenses$371,469$384,480▲ $13,011
Total Liabilities$4,510,951$4,781,532▲ $270,581
Net Assets / Fund Balance
Unrestricted Net Assets$17,857,089$17,863,148▲ $6,059
Total Net Assets Fund Balance$17,857,089$17,863,148▲ $6,059
Total Liabilities and Net Assets / Fund Balance$22,368,040$22,644,680▲ $276,640

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,114,766$1,819,604$2,934,370
Equipment$90,235$370,808$461,043
Leasehold Improvements$0$166,991$166,991
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Catherine CarterExecutive DirectorFT$256,513$291,704$291,704
Stephen FletcherDirector, Clinical ResourcesFT$183,156$211,002$211,002
Heather HarrisDirector, Continuing Education ProgramsFT$137,676$14,005$151,681
Heather HarrisDirector, Continuing Education Progr--$151,681$151,681
Debra AyresDirector, Marketing & Public RelationsFT$122,886$16,584$139,470
Julie McMahonDirector, HRFT$119,363$8,639$128,002
James LawsonManager, Outreach DevelopmentFT$103,473$17,736$121,209

Highest Paid Contractors

ContractorServicesLocationCompensation
Professional Examination ServiceExam development & scoring475 Riverside Dr 6th Floor, New York, NY 10115$367,906
Invenio PartnersSoftware development11645 Plaza America Dr Ste 247, Reston, VA 20190$286,881
ArmatureSoftware development45240 Business Ct Ste 400, Dulles, VA 20166$265,969
Certified O&P International IncAccreditation surveys2950 N Palm Aire Dr 307, Pompano Beach, FL 33069$162,020
Vault Consulting LLCAccounting services11710 Plaza America Dr Ste 350, Reston, VA 20190$156,586
Revenue and Support

Revenue Composition

Contributions and Grants
$12,379
Program Service Revenue
$7,190,336
Investment Income
$733,328
Other Revenue
$460
All Other Contributions
$12,379
Change in Net Assets
$-1,334,717

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,936,503
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,340,776
Total Revenue per Audited Statements
$9,277,279
Total Revenue per Form 990
$7,936,503
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,156,525
Grants and Similar Amounts Paid$3,069,000
Salaries, Compensation, and Employee Benefits$2,045,695
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$3,069,000
Fees for Services Other---$1,540,856
Other Salaries and Wages---$1,426,982
Travel---$671,643
Office Expenses---$573,909
Depreciation Depletion---$311,898
Current Officers, Directors, Trustees, and Key Employees---$304,424
Information Technology---$238,252
Occupancy---$217,923
Fees for Services Accounting---$189,703
Other Employee Benefits---$146,499
Payroll Taxes---$117,216
Conferences and Meetings---$100,708
Fees for Service Investment Mgmnt Fees---$89,333
Fees for Services Legal---$69,656
Advertising---$50,713
Pension Plan Contributions---$50,574
Insurance---$15,610
Other Expenses---$3,598
Total Functional Expenses$0$0$0$9,271,220

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,271,220
Total Expenses per Audited Statements$9,271,220
Total Expenses per Form 990$9,271,220
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Orthotics and Prosthetics International Institute FoundationTampa, FL501(c)(3)Support mission of organization$3,000,000
The American Orthotic & Prosthetic AssociationAlexandria, VA501(c)(6)Support research that will be presented as Presidential Papers at the AOPA World Congress in September 2017$27,000
Orthotic & Prosthetic Activities FoundationCharlotte, NC501(c)(3)Sponsorship to provide recreational activities to those with physical challenges$15,000
Amputee Coalition of AmericaManassas, VA501(c)(3)Sponsor youth camp$14,500
National Commission on Orthotic and Prosthetic Education (NCOPE)Alexandria, VA501(c)(3)Support mission of organization$7,500
Disabled American VeteransCold Spring, KY501(c)(4)Sponsorship of Winter Sports Clinic$5,000
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$360,018
Deferred rent liabilities$123,493
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 11B

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
2018-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine A Carter
Formed
1948
Legal Domicile
De
Voting Board Members
13
Independent Board Members
13
Employees
27
Volunteers
13

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 to establish and advocate for the highest patient care and organizational standards in the provision of safe and effective orthotic, prosthetic and pedorthic care services.

Form 990, Part IX, line 11G

Surveyors 856,175. Testing services 432,852. Consultants 98,339. Design 94,044. Temporary help 45,050. Payroll processing 3,146. Recruiting 11,250.

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.

Raw XML AppendixShowing 400 of 647 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
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0371469
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0384480
IRS990/AccountsReceivableGrp/BOYAmt087504
IRS990/AccountsReceivableGrp/EOYAmt071474
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Certifying and accrediting organization for the orthotic, prosthetic and pedorthic professions.
IRS990/AdvertisingGrp/TotalAmt050713
IRS990/AllOtherContributionsAmt012379
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0The Organization
IRS990/BooksInCareOfDetail/PhoneNum07038367114
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0330 John Carlyle Street Ste 210
IRS990/BooksInCareOfDetail/USAddress/CityNm0Alexandria
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd022314
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt011
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0304424
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt0100708
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0367906
IRS990/ContractorCompensationGrp/CompensationAmt1286881
IRS990/ContractorCompensationGrp/CompensationAmt2265969
IRS990/ContractorCompensationGrp/CompensationAmt3162020
IRS990/ContractorCompensationGrp/CompensationAmt4156586
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0475 Riverside Dr 6th Floor
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt111645 Plaza America Dr Ste 247
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt245240 Business Ct Ste 400
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt32950 N Palm Aire Dr 307
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt411710 Plaza America Dr Ste 350
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0New York
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Reston
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2Dulles
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3Pompano Beach
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm4Reston
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0NY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1VA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2VA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3FL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4VA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd010115
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd120190
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd220166
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd333069
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd420190
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Professional Examination Service
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1Invenio Partners
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2Armature
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3Certified O&P International Inc
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4Vault Consulting LLC
IRS990/ContractorCompensationGrp/ServicesDesc0Exam development & scoring
IRS990/ContractorCompensationGrp/ServicesDesc1Software development
IRS990/ContractorCompensationGrp/ServicesDesc2Software development
IRS990/ContractorCompensationGrp/ServicesDesc3Accreditation surveys
IRS990/ContractorCompensationGrp/ServicesDesc4Accounting services
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt012379
IRS990/CYGrantsAndSimilarPaidAmt03069000
IRS990/CYInvestmentIncomeAmt0733328
IRS990/CYOtherExpensesAmt04156525
IRS990/CYOtherRevenueAmt0460
IRS990/CYProgramServiceRevenueAmt07190336
IRS990/CYRevenuesLessExpensesAmt0-1334717
IRS990/CYSalariesCompEmpBnftPaidAmt02045695
IRS990/CYTotalExpensesAmt09271220
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07936503
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt03632520
IRS990/DeferredRevenueGrp/EOYAmt03913541
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0311898
IRS990/Desc0Facility Accreditation: Facility accreditation ensures quality healthcare in orthotic, prosthetic and pedorthic practices. The standards promulgated by ABC encourage best practices in patient care, safety, professionalism and organizational performance.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt027
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt0189703
IRS990/FeesForServicesLegalGrp/TotalAmt069656
IRS990/FeesForServicesOtherGrp/TotalAmt01540856
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt089333
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1840.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd3X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1335191
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1414005
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt158639
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1627846
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1716584
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1817736
IRS990/Form990PartVIISectionAGrp/PersonNm0Eric Ramcharran CPO
IRS990/Form990PartVIISectionAGrp/PersonNm1Deborah Merritt Plescia CPO
IRS990/Form990PartVIISectionAGrp/PersonNm2Larry D Word CPO FAAOP
IRS990/Form990PartVIISectionAGrp/PersonNm3Christopher J Fairman CPO
IRS990/Form990PartVIISectionAGrp/PersonNm4Dennis W Dillard C Ped CTO
IRS990/Form990PartVIISectionAGrp/PersonNm5Jeanine Doty CPO CFm RN
IRS990/Form990PartVIISectionAGrp/PersonNm6Rachel A Friddle-Johnson CPO
IRS990/Form990PartVIISectionAGrp/PersonNm7James H Hughes CP
IRS990/Form990PartVIISectionAGrp/PersonNm8Dennis J Janisse CPed
IRS990/Form990PartVIISectionAGrp/PersonNm9Stephanie D Langdon CPO FAAOP
IRS990/Form990PartVIISectionAGrp/PersonNm10Anthony Sertick Jr JD
IRS990/Form990PartVIISectionAGrp/PersonNm11Anthony C Ward CPO
IRS990/Form990PartVIISectionAGrp/PersonNm12James H Wynne CPO FAAOP
IRS990/Form990PartVIISectionAGrp/PersonNm13Catherine Carter
IRS990/Form990PartVIISectionAGrp/PersonNm14Heather Harris
IRS990/Form990PartVIISectionAGrp/PersonNm15Julie McMahon
IRS990/Form990PartVIISectionAGrp/PersonNm16Stephen Fletcher
IRS990/Form990PartVIISectionAGrp/PersonNm17Debra Ayres
IRS990/Form990PartVIISectionAGrp/PersonNm18James Lawson
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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/ReportableCompFromOrgAmt13256513
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14137676
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15119363
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt16183156
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt17122886
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt18103473
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
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
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director, Continuing Education Programs
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director, HR
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director, Clinical Resources
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director, Marketing & Public Relations
IRS990/Form990PartVIISectionAGrp/TitleTxt18Manager, Outreach Development
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01948
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0120558
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToDomesticOrgsGrp/TotalAmt03069000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03581701
IRS990/GrossReceiptsAmt011397646
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt06
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0238252
IRS990/InsuranceGrp/TotalAmt015610
IRS990/InvestmentIncomeGrp/ExclusionAmt0612770
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0612770
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt016633895
IRS990/InvestmentsPubTradedSecGrp/EOYAmt017109845
IRS990/IRPDocumentCnt028
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02357403
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01305714
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01205001
IRS990/LandBldgEquipCostOrOtherBssAmt03562404
IRS990/LegalDomicileStateCd0DE
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03461143
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0See Schedule O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt017857089
IRS990/NetAssetsOrFundBalancesEOYAmt017863148
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0120558
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0120558
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01340776
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0217923
IRS990/OfficeExpensesGrp/TotalAmt0573909
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt031237
IRS990/OtherAssetsTotalGrp/EOYAmt061655
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0146499
IRS990/OtherExpensesGrp/Desc0Dues and subscriptions
IRS990/OtherExpensesGrp/Desc1Other taxes & licenses
IRS990/OtherExpensesGrp/Desc2Proxy tax
IRS990/OtherExpensesGrp/Desc3Bad debt
IRS990/OtherExpensesGrp/TotalAmt072081
IRS990/OtherExpensesGrp/TotalAmt16442
IRS990/OtherExpensesGrp/TotalAmt24200
IRS990/OtherExpensesGrp/TotalAmt33598
IRS990/OtherLiabilitiesGrp/BOYAmt0506962
IRS990/OtherLiabilitiesGrp/EOYAmt0483511
IRS990/OtherSalariesAndWagesGrp/TotalAmt01426982
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0117216
IRS990/PensionPlanContributionsGrp/TotalAmt050574
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0155649
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0139521
IRS990/PrincipalOfficerNm0Catherine A Carter
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3611430
IRS990/ProgramServiceRevenueGrp/BusinessCd4511120
IRS990/ProgramServiceRevenueGrp/Desc0Individual & Facility Renewal Fee
IRS990/ProgramServiceRevenueGrp/Desc1Examination Programs
IRS990/ProgramServiceRevenueGrp/Desc2Facility Accreditation
IRS990/ProgramServiceRevenueGrp/Desc3Continuing Education
IRS990/ProgramServiceRevenueGrp/Desc4Publications
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05204943
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1934175
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2861548
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3163666
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt426004
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05204943
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1934175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2861548
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3163666
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt426004
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.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt012379
IRS990/PYGrantsAndSimilarPaidAmt024000
IRS990/PYInvestmentIncomeAmt0826863
IRS990/PYOtherExpensesAmt04146396
IRS990/PYOtherRevenueAmt0302
IRS990/PYProgramServiceRevenueAmt07031087
IRS990/PYRevenuesLessExpensesAmt01715055
IRS990/PYSalariesCompEmpBnftPaidAmt01985180
IRS990/PYTotalExpensesAmt06155576
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07870631
IRS990/ReconcilationRevenueExpnssAmt0-1334717
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0460
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0460
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04154041
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04057184
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt00
IRS990ScheduleC/DuesAssessmentsAmt05165937
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt012000
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt012000
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt012000
IRS990ScheduleD/EquipmentGrp/BookValueAmt090235
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0370808
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0461043
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09271220
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0166991
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0166991
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01340776
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01114766
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01819604
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02934370
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0123493

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2017Detailed filing. Detailed filing data is available for this year.$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