Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
990 • Fiscal year 2012 • EIN 83-0464039
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Assets
Up$75,958
Up $17,413 (+30%) from 2011
Net Assets
Up$73,197
Up $99,537 (+378%) from 2011
Liabilities
Down$2,761
Down $82,124 (-97%) from 2011
Revenue
-
No earlier filing loaded for comparison.
Expenses
Down$222,528
Down $17,408 (-7.3%) from 2011
Net Income
-
No earlier filing loaded for comparison.
Advancement of medical certification through critical certification process and education
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/AccountantCompileOrReview | 0 | false |
| IRS990/AccountsPayableAccruedExpenses/BOY | 0 | 3895 |
| IRS990/AccountsReceivable/BOY | 0 | 10526 |
| IRS990/ActivitiesConductedPartnership | 0 | false |
| IRS990/ActivityOrMissionDescription | 0 | ADVANCEMENT OF MEDICAL CERTIFICATION THROUGH CRITICAL CERTIFICATION PROCESS AND EDUCATION |
| IRS990/ActivityOther/Description | 0 | 1) COMPLETED STUDY OF CERTIFICATION EXAMINATION CONTENT, ADMINISTRATION AND GRADING PROCESSES, 2) REDESIGNED EXAMINATION TO BROADEN THE SCOPE OF CONTENT 3) CREATING ADDITIONAL EXAMINATION TO EXPAND THE SCOPE OF CERTIFICAITON TO INCLUDE THE LEG. |
| IRS990/ActivityOther/Expense | 0 | 86375 |
| IRS990/AddressPrincipalOfficerUS/AddressLine1 | 0 | 4831 SCHOOL BELL LANE |
| IRS990/AddressPrincipalOfficerUS/City | 0 | BLOOMFIELD HILLS |
| IRS990/AddressPrincipalOfficerUS/State | 0 | MI |
| IRS990/AddressPrincipalOfficerUS/ZIPCode | 0 | 48301 |
| IRS990/Advertising/ManagementAndGeneral | 0 | 5413 |
| IRS990/Advertising/ProgramServices | 0 | 11114 |
| IRS990/Advertising/Total | 0 | 16527 |
| IRS990/AllOtherExpenses/ManagementAndGeneral | 0 | 3061 |
| IRS990/AllOtherExpenses/ProgramServices | 0 | 6211 |
| IRS990/AllOtherExpenses/Total | 0 | 9272 |
| IRS990/AnnualDisclosureCoveredPersons | 0 | false |
| IRS990/BenefitsPaidToMembersCY | 0 | 0 |
| IRS990/BsnssRltnshpThruFamilyMember | 0 | false |
| IRS990/BsnssRltnshpWithOrganization | 0 | false |
| IRS990/CashNonInterestBearing/BOY | 0 | 37526 |
| IRS990/CashNonInterestBearing/EOY | 0 | 67876 |
| IRS990/ChangesToOrganizingDocs | 0 | false |
| IRS990/CollectionsOfArt | 0 | false |
| IRS990/CompCurrentOfficersDirectors/ManagementAndGeneral | 0 | 35550 |
| IRS990/CompCurrentOfficersDirectors/ProgramServices | 0 | 86375 |
| IRS990/CompCurrentOfficersDirectors/Total | 0 | 121925 |
| IRS990/CompensationFromOtherSources | 0 | false |
| IRS990/CompensationProcessCEO | 0 | false |
| IRS990/CompensationProcessOther | 0 | false |
| IRS990/ConflictOfInterestPolicy | 0 | true |
| IRS990/ConservationEasements | 0 | false |
| IRS990/ConsolidatedAuditFinancialStmt | 0 | false |
| IRS990/ContributionsGrantsCurrentYear | 0 | 0 |
| IRS990/CreditCounseling | 0 | false |
| IRS990/DecisionsSubjectToApproval | 0 | false |
| IRS990/DeductibleContributionsOfArt | 0 | false |
| IRS990/DeductibleNonCashContributions | 0 | false |
| IRS990/DelegationOfManagementDuties | 0 | false |
| IRS990/DepreciationDepletion/ManagementAndGeneral | 0 | 341 |
| IRS990/DepreciationDepletion/ProgramServices | 0 | 693 |
| IRS990/DepreciationDepletion/Total | 0 | 1034 |
| IRS990/DescribedIn501C3 | 0 | true |
| IRS990/Description | 0 | 1) COMPLETED STUDY OF CERTIFICATION EXAMINATION CONTENT, ADMINISTRATION AND GRADING PROCESSES, 2) REDESIGNED EXAMINATION TO BROADEN THE SCOPE OF CONTENT 3) CREATING ADDITIONAL EXAMINATION TO EXPAND THE SCOPE OF CERTIFICAITON TO INCLUDE THE LEG. |
| IRS990/DisregardedEntity | 0 | false |
| IRS990/DocumentRetentionPolicy | 0 | false |
| IRS990/DoingBusinessAs/BusinessNameLine1 | 0 | ABLES |
| IRS990/DonorAdvisedFunds | 0 | false |
| IRS990/DoNotFollowSFAS117 | 0 | X |
| IRS990/ElectionOfBoardMembers | 0 | false |
| IRS990/EmploymentTaxReturnsFiled | 0 | true |
| IRS990/ExcessBenefitTransaction | 0 | false |
| IRS990/Expense | 0 | 67443 |
| IRS990/FamilyOrBusinessRelationship | 0 | false |
| IRS990/FeesForServicesAccounting/ManagementAndGeneral | 0 | 2191 |
| IRS990/FeesForServicesAccounting/ProgramServices | 0 | 4447 |
| IRS990/FeesForServicesAccounting/Total | 0 | 6638 |
| IRS990/ForeignActivities | 0 | false |
| IRS990/ForeignFinancialAccount | 0 | false |
| IRS990/ForeignOffice | 0 | false |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 0 | 40.00 |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 0 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 1 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 2 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 3 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 4 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 5 | X |
| IRS990/Form990PartVIISectionA/NamePerson | 0 | HOWARD L LAZAR DPM |
| IRS990/Form990PartVIISectionA/NamePerson | 1 | JOSEPH B GIMBEL DPM |
| IRS990/Form990PartVIISectionA/NamePerson | 2 | DEDRIE M POLAKOF DPM |
| IRS990/Form990PartVIISectionA/NamePerson | 3 | ILZE JUNKULI-MULLER RPH |
| IRS990/Form990PartVIISectionA/NamePerson | 4 | IRINA B VASSERMAN DPM |
| IRS990/Form990PartVIISectionA/NamePerson | 5 | BRUCE HOLTZMAN DPM |
| IRS990/Form990PartVIISectionA/Officer | 0 | X |
| IRS990/Form990PartVIISectionA/Officer | 1 | X |
| IRS990/Form990PartVIISectionA/Officer | 2 | X |
| IRS990/Form990PartVIISectionA/OtherCompensation | 0 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 1 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 2 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 3 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 4 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 5 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 0 | 86375 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 1 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 2 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 3 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 4 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 5 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 1 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 2 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 3 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 4 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 5 | 0 |
| IRS990/Form990PartVIISectionA/Title | 0 | V. PRESIDENT |
| IRS990/Form990PartVIISectionA/Title | 1 | PRESIDENT/TR |
| IRS990/Form990PartVIISectionA/Title | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionA/Title | 3 | DIRECTOR PUB |
| IRS990/Form990PartVIISectionA/Title | 4 | SECRETARY |
| IRS990/Form990PartVIISectionA/Title | 5 | DIRECTOR |
| IRS990/Form990ProvidedToGoverningBody | 0 | false |
| IRS990/FormersListed | 0 | false |
| IRS990/FSAudited | 0 | false |
| IRS990/FundraisingActivities | 0 | false |
| IRS990/Gaming | 0 | false |
| IRS990/GrantsAndSimilarAmntsCY | 0 | 0 |
| IRS990/GrantsToIndividuals | 0 | false |
| IRS990/GrantsToOrganizations | 0 | false |
| IRS990/GrantToRelatedPerson | 0 | false |
| IRS990/GrossReceipts | 0 | 322065 |
| IRS990/GroupReturnForAffiliates | 0 | false |
| IRS990/Hospital | 0 | false |
| IRS990/IndependentAuditFinancialStmt | 0 | false |
| IRS990/IndoorTanningServices | 0 | false |
| IRS990/InfoInScheduleOPartIII | 0 | X |
| IRS990/InfoInScheduleOPartVI | 0 | X |
| IRS990/Insurance/ManagementAndGeneral | 0 | 659 |
| IRS990/Insurance/ProgramServices | 0 | 1339 |
| IRS990/Insurance/Total | 0 | 1998 |
| IRS990/Interest/ManagementAndGeneral | 0 | 937 |
| IRS990/Interest/ProgramServices | 0 | 1901 |
| IRS990/Interest/Total | 0 | 2838 |
| IRS990/InvestmentIncomeCurrentYear | 0 | 0 |
| IRS990/InvestmentIncomePriorYear | 0 | 318 |
| IRS990/InvestmentInJointVenture | 0 | false |
| IRS990/LandBldgEquipmentAccumDeprec | 0 | 49493 |
| IRS990/LandBuildingsEquipmentBasis | 0 | 49945 |
| IRS990/LandBuildingsEquipmentBasisNet/BOY | 0 | 210 |
| IRS990/LandBuildingsEquipmentBasisNet/EOY | 0 | 452 |
| IRS990/LoanToOfficerOrDQP | 0 | false |
| IRS990/LobbyingActivities | 0 | false |
| IRS990/LocalChapters | 0 | false |
| IRS990/MaterialDiversionOrMisuse | 0 | false |
| IRS990/MembersOrStockholders | 0 | false |
| IRS990/MethodOfAccountingCash | 0 | X |
| IRS990/MinutesOfCommittees | 0 | true |
| IRS990/MinutesOfGoverningBody | 0 | true |
| IRS990/MissionDescription | 0 | ADVANCEMENT OF MEDICAL CERTIFICATION THROUGH CRITICAL CERTIFICATION PROCESS AND EDUCATION |
| IRS990/MoreThan5000KToIndividuals | 0 | false |
| IRS990/MoreThan5000KToOrganizations | 0 | false |
| IRS990/MortNotesPyblSecuredInvestProp/BOY | 0 | 65016 |
| IRS990/NameOfPrincipalOfficerPerson | 0 | HOWARD L LAZAR |
| IRS990/NbrIndependentVotingMembers | 0 | 6 |
| IRS990/NbrVotingGoverningBodyMembers | 0 | 6 |
| IRS990/NbrVotingMembersGoverningBody | 0 | 6 |
| IRS990/NetAssetsOrFundBalancesBOY | 0 | -26340 |
| IRS990/NetAssetsOrFundBalancesEOY | 0 | 73197 |
| IRS990/NonDeductibleContributions | 0 | false |
| IRS990/NumberFormsTransmittedWith1096 | 0 | 0 |
| IRS990/NumberIndependentVotingMembers | 0 | 6 |
| IRS990/NumberOfEmployees | 0 | 2 |
| IRS990/NumberW2GIncluded | 0 | 0 |
| IRS990/Occupancy/ManagementAndGeneral | 0 | 5148 |
| IRS990/Occupancy/ProgramServices | 0 | 10452 |
| IRS990/Occupancy/Total | 0 | 15600 |
| IRS990/OfficeExpenses/ManagementAndGeneral | 0 | 3918 |
| IRS990/OfficeExpenses/ProgramServices | 0 | 7956 |
| IRS990/OfficeExpenses/Total | 0 | 11874 |
| IRS990/OfficerEntityWithBsnssRltnshp | 0 | false |
| IRS990/OfficerMailingAddress | 0 | true |
| IRS990/Organization501c3 | 0 | X |
| IRS990/OtherEmployeeBenefits/ManagementAndGeneral | 0 | 1058 |
| IRS990/OtherEmployeeBenefits/ProgramServices | 0 | 2148 |
| IRS990/OtherEmployeeBenefits/Total | 0 | 3206 |
| IRS990/OtherExpensePriorYear | 0 | 109026 |
| IRS990/OtherExpensesCurrentYear | 0 | 87938 |
| IRS990/OtherExpenses/Description | 0 | PROFESSIONAL FEES |
| IRS990/OtherExpenses/Description | 1 | TELEPHONE EXPENSE |
| IRS990/OtherExpenses/Description | 2 | LEASED - EQUIPMENT |
| IRS990/OtherExpenses/Description | 3 | COMPUTER EXPENSE |
| IRS990/OtherExpenses/ManagementAndGeneral | 0 | 2343 |
| IRS990/OtherExpenses/ManagementAndGeneral | 1 | 1917 |
| IRS990/OtherExpenses/ManagementAndGeneral | 2 | 1743 |
| IRS990/OtherExpenses/ManagementAndGeneral | 3 | 1309 |
| IRS990/OtherExpenses/ProgramServices | 0 | 4757 |
| IRS990/OtherExpenses/ProgramServices | 1 | 3891 |
| IRS990/OtherExpenses/ProgramServices | 2 | 3538 |
| IRS990/OtherExpenses/ProgramServices | 3 | 2659 |
| IRS990/OtherExpenses/Total | 0 | 7100 |
| IRS990/OtherExpenses/Total | 1 | 5808 |
| IRS990/OtherExpenses/Total | 2 | 5281 |
| IRS990/OtherExpenses/Total | 3 | 3968 |
| IRS990/OtherLiabilities/BOY | 0 | 15974 |
| IRS990/OtherLiabilities/EOY | 0 | 2761 |
| IRS990/OtherNotesLoansReceivableNet/BOY | 0 | 10206 |
| IRS990/OtherNotesLoansReceivableNet/EOY | 0 | 7630 |
| IRS990/OtherRevenueCurrentYear | 0 | 0 |
| IRS990/PartialLiquidation | 0 | false |
| IRS990/PayrollTaxes/ManagementAndGeneral | 0 | 3122 |
| IRS990/PayrollTaxes/ProgramServices | 0 | 6337 |
| IRS990/PayrollTaxes/Total | 0 | 9459 |
| IRS990/PoliticalActivities | 0 | false |
| IRS990/PrepaidExpensesDeferredCharges/BOY | 0 | 77 |
| IRS990/PriorExcessBenefitTransaction | 0 | false |
| IRS990/ProfessionalFundraising | 0 | false |
| IRS990/ProgramServiceRevenueCY | 0 | 322065 |
| IRS990/ProgramServiceRevenue/Description | 0 | DUES |
| IRS990/ProgramServiceRevenue/Description | 1 | EXAM REVIEW FEES |
| IRS990/ProgramServiceRevenue/Description | 2 | RECERTIFCATION FEES |
| IRS990/ProgramServiceRevenue/Description | 3 | EXAM FEES |
| IRS990/ProgramServiceRevenue/Description | 4 | RETURNS AND ALLOWANCES |
| IRS990/ProgramServiceRevenuePriorYear | 0 | 236094 |
| IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome | 0 | 256884 |
| IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome | 1 | 37373 |
| IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome | 2 | 13675 |
| IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome | 3 | 6775 |
| IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome | 4 | 5558 |
| IRS990/ProgramServiceRevenue/TotalRevenueColumn | 0 | 256884 |
| IRS990/ProgramServiceRevenue/TotalRevenueColumn | 1 | 37373 |
| IRS990/ProgramServiceRevenue/TotalRevenueColumn | 2 | 13675 |
| IRS990/ProgramServiceRevenue/TotalRevenueColumn | 3 | 6775 |
| IRS990/ProgramServiceRevenue/TotalRevenueColumn | 4 | 5558 |
| IRS990/ProhibitedTaxShelterTrans | 0 | false |
| IRS990/ReconcilationRevenueExpenses | 0 | 99537 |
| IRS990/RegularMonitoringEnforcement | 0 | false |
| IRS990/RelatedEntity | 0 | false |
| IRS990/RelatedOrgControlledEntity | 0 | false |
| IRS990/ReportFin48Footnote | 0 | false |
| IRS990/ReportInvestOthSecurities | 0 | false |
| IRS990/ReportLandBldgEquip | 0 | true |
| IRS990/ReportOtherAssets | 0 | false |
| IRS990/ReportOtherLiabilities | 0 | true |
| IRS990/ReportProgRelInvest | 0 | false |
| IRS990/RetainedEarningsEndowmentEtc/BOY | 0 | -26340 |
| IRS990/RetainedEarningsEndowmentEtc/EOY | 0 | 73197 |
| IRS990/RevenuesLessExpensesCY | 0 | 99537 |
| IRS990/RevenuesLessExpensesPriorYear | 0 | -3524 |
| IRS990/SalariesEtcCurrentYear | 0 | 134590 |
| IRS990/SalariesEtcPriorYear | 0 | 130910 |
| IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus2Years | 0 | 188771 |
| IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus3Years | 0 | 192290 |
| IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus4Years | 0 | 209042 |
| IRS990ScheduleA/GiftsGrantsContribReceived509/Total | 0 | 590103 |
| IRS990ScheduleA/GrossInvestmentIncome509/CurrentTaxYearMinus2Years | 0 | 333 |
| IRS990ScheduleA/GrossInvestmentIncome509/CurrentTaxYearMinus3Years | 0 | 625 |
| IRS990ScheduleA/GrossInvestmentIncome509/CurrentTaxYearMinus4Years | 0 | 306 |
| IRS990ScheduleA/GrossInvestmentIncome509/Total | 0 | 1264 |
| IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYear | 0 | 322065 |
| IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus1Year | 0 | 236412 |
| IRS990ScheduleA/GrossReceiptsFromAdmissions/Total | 0 | 558477 |
| IRS990ScheduleA/GrossReceiptsFromNonUBI/CurrentTaxYearMinus2Years | 0 | 37091 |
| IRS990ScheduleA/GrossReceiptsFromNonUBI/CurrentTaxYearMinus3Years | 0 | 26661 |
| IRS990ScheduleA/GrossReceiptsFromNonUBI/CurrentTaxYearMinus4Years | 0 | 38800 |
| IRS990ScheduleA/GrossReceiptsFromNonUBI/Total | 0 | 102552 |
| IRS990ScheduleA/InvestmentIncomeAndUBTI/CurrentTaxYearMinus2Years | 0 | 333 |
| IRS990ScheduleA/InvestmentIncomeAndUBTI/CurrentTaxYearMinus3Years | 0 | 625 |
| IRS990ScheduleA/InvestmentIncomeAndUBTI/CurrentTaxYearMinus4Years | 0 | 306 |
| IRS990ScheduleA/InvestmentIncomeAndUBTI/Total | 0 | 1264 |
| IRS990ScheduleA/InvestmentIncomePercentage | 0 | 0.00000 |
| IRS990ScheduleA/PriorYearSupportPercentage | 0 | 0.99860 |
| IRS990ScheduleA/PubliclySupportedOrg509a2 | 0 | X |
| IRS990ScheduleA/PublicSupportPercentage509 | 0 | 0.99900 |
| IRS990ScheduleA/PublicSupportTotal509 | 0 | 1251132 |
| IRS990ScheduleA/ThirtyThreePercntTestsCY509 | 0 | X |
| IRS990ScheduleA/Total509/CurrentTaxYear | 0 | 322065 |
| IRS990ScheduleA/Total509/CurrentTaxYearMinus1Year | 0 | 236412 |
| IRS990ScheduleA/Total509/CurrentTaxYearMinus2Years | 0 | 225862 |
| IRS990ScheduleA/Total509/CurrentTaxYearMinus3Years | 0 | 218951 |
| IRS990ScheduleA/Total509/CurrentTaxYearMinus4Years | 0 | 247842 |
| IRS990ScheduleA/Total509/Total | 0 | 1251132 |
| IRS990ScheduleA/TotalSupportTotal/CurrentTaxYear | 0 | 322065 |
| IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus1Year | 0 | 236412 |
| IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus2Years | 0 | 226195 |
| IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus3Years | 0 | 219576 |
| IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus4Years | 0 | 248148 |
| IRS990ScheduleA/TotalSupportTotal/Total | 0 | 1252396 |
| IRS990/ScheduleBRequired | 0 | false |
| IRS990ScheduleD/OtherLandBuildings/BookValue | 0 | 452 |
| IRS990ScheduleD/OtherLandBuildings/Depreciation | 0 | 49493 |
| IRS990ScheduleD/OtherLandBuildings/OtherCostOrOtherBasis | 0 | 49945 |
| IRS990ScheduleD/OtherLiabilities/Amount | 0 | 2761 |
| IRS990ScheduleD/OtherLiabilities/Description | 0 | ACCRUED FIT/FICA/MEDICARE |
| IRS990ScheduleD/OtherLiabilities/Description | 1 | ACCRUED STATE WITHHOLDING |
| IRS990ScheduleD/OtherLiabilities/Description | 2 | ACCRUED FUTA |
| IRS990ScheduleD/OtherLiabilities/Description | 3 | ACCRUED MESC |
| IRS990ScheduleD/TotalOfAmounts | 0 | 2761 |
| IRS990ScheduleD/TotalOfBookValueLandBuildings | 0 | 452 |
| IRS990/ScheduleJRequired | 0 | false |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | 1) COMPLETED STUDY OF CERTIFICATION EXAMINATION CONTENT, ADMINISTRATION AND GRADING PROCESSES, 2) REDESIGNED EXAMINATION TO BROADEN THE SCOPE OF CONTENT 3) CREATING ADDITIONAL EXAMINATION TO EXPAND THE SCOPE OF CERTIFICAITON TO INCLUDE THE LEG. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | JOSEPH B. GIMBEL, DPM DEDRIE M. POLAKOF, DPM ILZE JUNKULI-MULLER, RPH IRINA B. VASSERMAN, DPM BRUCE HOLTZMAN, DPM |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | ALL OTHER ACCOMPLISHMENT DESCRIPTION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 1 | OFFICERS WHO CANNOT BE REACHED |
| IRS990ScheduleO/GeneralExplanation/Identifier | 2 | ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 3 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | FORM 990, PAGE 6, PART VI, LINE 9 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/ScheduleORequired | 0 | false |
| IRS990/School | 0 | false |
| IRS990/SignificantChange | 0 | false |
| IRS990/SignificantNewProgramServices | 0 | false |
| IRS990/StateLegalDomicile | 0 | MI |
| IRS990/StatesWhereCopyOfReturnIsFiled | 0 | MI |
| IRS990/SubjectToProxyTax | 0 | false |
| IRS990/TaxablePartyNotification | 0 | false |
| IRS990/TaxExemptBonds | 0 | false |
| IRS990/Terminated | 0 | false |
| IRS990/TermOrPermanentEndowments | 0 | false |
| IRS990/TheBooksAreInCareOf/AddressForeign/AddressLine1 | 0 | 6421 INKSTER ROAD |
| IRS990/TheBooksAreInCareOf/AddressForeign/AddressLine2 | 0 | SUTIE 102 |
| IRS990/TheBooksAreInCareOf/AddressForeign/City | 0 | BLOOMFIELD HILLS |
| IRS990/TheBooksAreInCareOf/AddressForeign/Country | 0 | OC |
| IRS990/TheBooksAreInCareOf/AddressForeign/PostalCode | 0 | 48301 |
| IRS990/TheBooksAreInCareOf/NamePerson | 0 | LUCIA JANKOVICH-LAZAR |
| IRS990/TheBooksAreInCareOf/TelephoneNumber | 0 | 2488557740 |
| IRS990/TotalAssets/BOY | 0 | 58545 |
| IRS990/TotalAssetsBOY | 0 | 58545 |
| IRS990/TotalAssets/EOY | 0 | 75958 |
| IRS990/TotalAssetsEOY | 0 | 75958 |
| IRS990/TotalCompGT150K | 0 | false |
| IRS990/TotalExpensesCurrentYear | 0 | 222528 |
| IRS990/TotalExpensesPriorYear | 0 | 239936 |
| IRS990/TotalFunctionalExpenses/Fundraising | 0 | 0 |
| IRS990/TotalFunctionalExpenses/ManagementAndGeneral | 0 | 68710 |
| IRS990/TotalFunctionalExpenses/ProgramServices | 0 | 153818 |
| IRS990/TotalFunctionalExpenses/Total | 0 | 222528 |
| IRS990/TotalFundrsngExpCurrentYear | 0 | 0 |
| IRS990/TotalGrossUBI | 0 | 0 |
| IRS990/TotalLiabilities/BOY | 0 | 84885 |
| IRS990/TotalLiabilitiesBOY | 0 | 84885 |
| IRS990/TotalLiabilities/EOY | 0 | 2761 |
| IRS990/TotalLiabilitiesEOY | 0 | 2761 |
| IRS990/TotalLiabNetAssetsFundBalances/BOY | 0 | 58545 |
| IRS990/TotalLiabNetAssetsFundBalances/EOY | 0 | 75958 |
| IRS990/TotalNbrEmployees | 0 | 2 |
| IRS990/TotalNetAssetsFundBalances/BOY | 0 | -26340 |
| IRS990/TotalNetAssetsFundBalances/EOY | 0 | 73197 |
| IRS990/TotalOfOtherProgramServiceExp | 0 | 86375 |
| IRS990/TotalOthProgramServiceRevenue/RelatedOrExemptFunctionIncome | 0 | 1800 |
| IRS990/TotalOthProgramServiceRevenue/TotalRevenueColumn | 0 | 1800 |
| IRS990/TotalProfFundrsngExpCY | 0 | 0 |
| IRS990/TotalProgramServiceExpense | 0 | 153818 |
| IRS990/TotalProgramServiceRevenue | 0 | 322065 |
| IRS990/TotalReportableCompFromOrg | 0 | 86375 |
| IRS990/TotalRevenueCurrentYear | 0 | 322065 |
| IRS990/TotalRevenuePriorYear | 0 | 236412 |
| IRS990/TotalRevenue/RelatedOrExemptFunctionIncome | 0 | 322065 |
| IRS990/TotalRevenue/TotalRevenueColumn | 0 | 322065 |
| IRS990/TransfersToExemptNonChrtblOrg | 0 | false |
| IRS990/TypeOfOrganizationCorporation | 0 | X |
| IRS990/UnrelatedBusinessIncome | 0 | false |
| IRS990/UponRequest | 0 | X |
| IRS990/WebSite | 0 | WWW.ABLES.ORG |
| IRS990/WhistleblowerPolicy | 0 | false |
| IRS990/YearFormation | 0 | 2006 |
| ReturnHeader/BuildTS | 0 | 2016-02-24 21:20:13Z |
| ReturnHeader/Filer/EIN | 0 | 830464039 |
| ReturnHeader/Filer/Name/BusinessNameLine1 | 0 | AMERICAN BOARD OF LOWER EXTREMITY |
| ReturnHeader/Filer/NameControl | 0 | AMER |
| ReturnHeader/Filer/Phone | 0 | 2488557740 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 6421 INKSTER RD STE 102 |
| ReturnHeader/Filer/USAddress/City | 0 | BLOOMFIELD HILLS |
| ReturnHeader/Filer/USAddress/State | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 48301 |
| ReturnHeader/Officer/AuthorizeThirdParty | 0 | false |
| ReturnHeader/Officer/DateSigned | 0 | 2013-07-09 |
| ReturnHeader/Officer/Name | 0 | HOWARD LAZARDPM |
| ReturnHeader/Officer/Phone | 0 | 2488557740 |
| ReturnHeader/Officer/Title | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/Preparer/DatePrepared | 0 | 2013-07-08 |
| ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine1 | 0 | HALLMANN ADVISORS CPA'S PC |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine1 | 0 | 5710 BELLA ROSE BLVD STE 200 |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City | 0 | CLARKSTON |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State | 0 | MI |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode | 0 | 483484773 |
| ReturnHeader/ReturnType | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDate | 0 | 2012-01-01 |
| ReturnHeader/TaxPeriodEndDate | 0 | 2012-12-31 |
| ReturnHeader/TaxYear | 0 | 2012 |
| ReturnHeader/Timestamp | 0 | 2013-07-08T19:39:37-05:00 |
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Displayed year
2012 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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