Form 990 for tax year 2024
Filed by AMERICAN COLLEGE OF SURGEONS PROFESSIONAL ASSOCIATION.
Totals
- Total revenue
- $24,147,805
- Total expenses
- $24,147,805
- Contributions and grants received
- $0
- Grants paid
- $19,674,682
- Program service revenue
- $24,147,805
- Investment income
- $0
- Other revenue
- $0
- Total assets, end of year
- $12,179,759
- Total liabilities, end of year
- $12,179,759
- Net assets or fund balances, end of year
- $0
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: NON-DEDUCTIBLE MEMBER
total $24,147,805 · related or exempt $24,147,805
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $19,674,682
-
7 · Other salaries and wages
total $192,853
-
9 · Other employee benefits
total $51,021
-
10 · Payroll taxes
total $7,742
-
11c · Fees: accounting
total $15,300
-
11g · Fees: other
total $560
-
12 · Advertising and promotion
total $4,982
-
13 · Office expenses
total $904,518
-
14 · Information technology
total $71,100
-
17 · Travel
total $38,388
-
19 · Conferences, conventions and meetings
total $113,557
-
24a · Other expenses: BAD DEBT
total $2,284,747
-
24b · Other expenses: INTERCOMPANY COSTS
total $788,355
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $391,561 · end of year $400,601
-
4 · Accounts receivable
beginning of year $12,449,602 · end of year $11,751,177
-
9 · Prepaid expenses and deferred charges
beginning of year $32,149 · end of year $27,981
-
10a · Land, buildings and equipment: cost or other basis
$0
-
10b · Land, buildings and equipment: accumulated depreciation
$0
-
10c · Land, buildings and equipment, net
beginning of year $0 · end of year $0
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $0 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $33,331 · end of year $21,985
-
19 · Deferred revenue
beginning of year $12,839,981 · end of year $12,157,774
-
25 · Other liabilities
beginning of year $0 · end of year $0
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $0 · end of year $0
Mission and programs · 2024
Mission
THE PURPOSES OF THE AMERICAN COLLEGE OF SURGEONS PROFESSIONAL ASSOCIATION (ACSPA) ARE EDUCATION AND PROFESSIONAL ASSOCIATION IN THE FIELD OF SURGERY
Activities or mission (Part I)
EDUCATION AND PROFESSIONAL ASSOCIATION IN THE FIELD OF SURGERY
-
MEMBER SERVICES - THROUGH MEMBER SERVICES, ACSPA WILL REMAIN A PROFESSIONAL ASSOCIATION FOR ALL SURGEONS BY CONDUCTING A VARIETY OF ACTIVITIES INTENDED TO FURTHER THE INTERESTS OF SURGEONS AND THE FIELD OF SURGERY IN GENERAL. THE DEPARTMENT REVIEWS AND EVALUATES ALL THE APPLICATIONS FOR FELLOWSHIP BASED ON DEFINED REQUIREMENTS.
-
ADVOCACY AND HEALTH POLICY - THE DIVISION'S PRIMARY ACTIVITY IS TO MONITOR AND REPORT THE LATEST LEGISLATIVE AND REGULATORY DEVELOPMENTS TO MEMBERS. THE DIVISION ALSO PARTICIPATES IN AND SUPPORTS LOBBYING EFFORTS THAT ADDRESS ISSUES OF CONCERN TO SURGEONS AND SURGICAL PATIENTS.
As filed on the 2024 return.
Listed in Part VII
-
TIMOTHY J EBERLEIN
CHAIR/DIRECTOR (THRU 10/24)
- Total calculated
- $162,500
- From this org
- $0
- From related orgs
- $162,500
- Other
- $0
- Hours/week
- 1 + 39 related
Schedule J breakdown matched by us
- Base
- $0 + $162,500 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $0 + $162,500 related
-
HENRI R FORD
ACS PRESIDENT (THRU 10/24)
- Total calculated
- $73,809
- From this org
- $0
- From related orgs
- $73,809
- Other
- $0
- Hours/week
- 1 + 1 related
-
LENA M NAPOLITANO
VICE CHAIR (AS OF 10/24)
- Total calculated
- $25,001
- From this org
- $0
- From related orgs
- $25,001
- Other
- $0
- Hours/week
- 1 + 39 related
-
FABRIZIO MICHELASSI VICE CHAIR
(THRU 10/24) / CHAIR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
ANTHONY ATALA CHAIR THRU
10/24)/ DIRECTOR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
CAROL L BROWN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
FRANCOISE P CHAGNON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
ANNESLEY AJ W COPELAND
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
DANIEL L DENT
DIRECTOR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
JAMES C DENNENY III
DIRECTOR (THRU 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
AUDRA A DUNCAN
DIRECTOR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
ANDREA A HAYES-DIXON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
DIANA L FARMER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
LIANE S FELDMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
JAMES W FLESHMAN JR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
ARUN K GOSAIN
DIRECTOR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
SANJAY R PARIKH
DIRECTOR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
LINDA G PHILLIPS
DIRECTOR (THRU 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
SARWAT SALIM
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
MARK T SAVARISE
DIRECTOR (THRU 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
KENNETH W SHARP
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
ANTON N SIDAWY
DIRECTOR (THRU 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
STEVEN C STAIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
SHELLY D TIMMONS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
GARY L TIMMERMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
PHILIP R WOLINSKY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
DAVID J WELSH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
DOUGLAS E WOOD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
PATRICIA L TURNER
EXECUTIVE DIRECTOR & CEO
- Total calculated
- $1,450,892
- From this org
- $0
- From related orgs
- $1,151,185
- Other
- $299,707
- Hours/week
- 1 + 39 related
Schedule J breakdown matched by us
- Base
- $0 + $1,147,862 related
- Bonus
- $0 + $1,127 related
- Other
- $0 + $2,196 related
- Deferred
- $0 + $298,133 related
- Nontaxable benefits
- $0 + $1,574 related
- Filer's total
- $0 + $1,450,892 related
-
PAIGE A RODGERS
CFO
- Total calculated
- $757,654
- From this org
- $0
- From related orgs
- $660,957
- Other
- $96,697
- Hours/week
- 1 + 39 related
Schedule J breakdown matched by us
- Base
- $0 + $659,632 related
- Bonus
- $0 + $533 related
- Other
- $0 + $792 related
- Deferred
- $0 + $71,474 related
- Nontaxable benefits
- $0 + $25,223 related
- Filer's total
- $0 + $757,654 related
-
TYLER G HUGHES
FIRST VP (THRU 10/24)
- Total calculated
- $96,564
- From this org
- $0
- From related orgs
- $96,564
- Other
- $0
- Hours/week
- 1 + 1 related
-
NANCY L GANTT
FIRST VP (AS OF 10/24)
- Total calculated
- $10,595
- From this org
- $0
- From related orgs
- $10,595
- Other
- $0
- Hours/week
- 1 + 1 related
-
BETH H SUTTON
ACS PRESIDENT (AS OF 10/24)
- Total calculated
- $662
- From this org
- $0
- From related orgs
- $662
- Other
- $0
- Hours/week
- 1 + 1 related
-
DENNIS H KRAUS
SECOND VP (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
DEBORAH A KUHLS
SECOND VP (THRU 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
SHERRY M WREN
SECRETARY
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
DON K NAKAYAMA
TREASURER
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
COURTNEY LISOWSKI
PAC AND GRASSROOTS MANAGER
- Total calculated
- $118,510
- From this org
- $103,552
- From related orgs
- $0
- Other
- $14,958
- Hours/week
- 1 + 1 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- PART I, LINE 3
- AMERICAN COLLEGE OF SURGEONS HAS AN EXECUTIVE COMPENSATION COMMITTEE AS A SUBCOMMITTEE TO THE FINANCE COMMITTEE. THE COMMITTEE IS COMPRISED OF THE BOARD OF REGENTS CHAIR, BOARD OF REGENTS TREASURER, BOARD OF GOVERNORS SECRETARY, AND A MEMBER OF THE FINANCE COMMITTEE. THE EXECUTIVE COMPENSATION COMMITTEE'S PURPOSE IS AS FOLLOWS: TO ESTABLISH PROCEDURES TO CREATE A "REBUTTABLE PRESUMPTION OF REASONABLENESS" IN CONNECTION WITH IRS INTERMEDIATE SACTIONS REGULATIONS. RESPONSIBILITIES ARE TO ENSURE THAT COMPENSATION FOR EACH EXECUTIVE IS REASONABLE. HUMAN RESOURCES PROVIDES COMPARABILITY DATA TO THE COMMITTEE IN THE FORM OF SURVEYS, OTHER SIMILAR ORGANIZATIONS, GEOGRAPHICAL COMPARISONS, AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS FOR THE SERVICES OF AN EXECUTIVE. THE COMMITTEE DOCUMENTS THE BASIS FOR ALL COMPENSATION DETERMINATIONS.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
$19,631,632
GENERAL SUPPORT
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(3) · IMPROVE SURGERY CARE · IL
-
AMERICAN COLLEGE OF SURGEONS FOUNDATION
501(C)(3) · SURGICAL EDUCATION · IL
Directly controlled by ACS
-
527 · POLITICAL ACTIVITY · IL · controlled entity
Directly controlled by ACSPA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 21 January 2026
- IRS schema version
- 2024v5.5
- Source object
- 202610229349300206
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