Form 990 for tax year 2023
Filed by COLLEGE OF AMERICAN PATHOLOGISTS.
Totals
- Total revenue
- $282,877,980
- Total expenses
- $283,411,184
- Contributions and grants received
- $1,752,626
- Grants paid
- $500,000
- Program service revenue
- $276,386,136
- Investment income
- $4,582,499
- Other revenue
- $156,719
- Total assets, end of year
- $377,694,505
- Total liabilities, end of year
- $255,628,602
- Net assets or fund balances, end of year
- $122,065,903
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- $0
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.
-
1e · Government grants (contributions)
$1,652,626
-
1f · All other contributions, gifts and grants
$100,000
-
2a · Program service revenue: LABORATORY IMPROVEMENT PROGRAM
total $201,060,617 · related or exempt $201,060,617
-
2b · Program service revenue: ACCREDITATION REVENUE
total $59,708,707 · related or exempt $59,708,707
-
2c · Program service revenue: TERMINOLOGY
total $3,748,362 · related or exempt $3,748,362
-
2d · Program service revenue: MEMBERSHIP DUES
total $3,651,854 · related or exempt $3,651,854
-
2e · Program service revenue: PERIODICAL & PUBLISHED MATERIAL
total $4,659,644 · related or exempt $625,570 · unrelated business $4,034,074
-
2f · All other program service revenue
total $3,556,952 · related or exempt $3,556,952 · unrelated business $0 · excluded $0
-
3 · Investment income
total $4,748,276 · related or exempt $0 · unrelated business $0 · excluded $4,748,276
-
6c · Rental income or loss
real property $0 · personal property $0
-
7a · Gross sales of assets other than inventory
securities $19,100,000
-
7b · Less cost or other basis and sales expenses
securities $19,265,777
-
7c · Gain or loss
securities -$165,777 · other assets $0
-
7d · Net gain or loss
total -$165,777 · related or exempt $0 · unrelated business $0 · excluded -$165,777
-
11a · Other revenue: Accreditation Checklist Revenue
total $103,550 · related or exempt $103,550 · unrelated business $0 · excluded $0
-
11b · Other revenue: All other revenue
total $35,830 · related or exempt $35,830 · unrelated business $0 · excluded $0
-
11c · Other revenue: IMQIS Joint Venture
total $17,339 · related or exempt $17,339 · unrelated business $0 · excluded $0
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$156,719
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $500,000
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $4,693,064
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $84,850,982
-
8 · Pension plan contributions
total $7,278,397
-
9 · Other employee benefits
total $10,592,556
-
10 · Payroll taxes
total $6,215,735
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $481,926
-
11c · Fees: accounting
total $385,310
-
11d · Fees: lobbying
total $18,402
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $382,926
-
11g · Fees: other
total $27,227,823
-
12 · Advertising and promotion
total $119,260
-
13 · Office expenses
total $3,532,399
-
14 · Information technology
total $14,405,384
-
15 · Royalties
total $0
-
16 · Occupancy
total $2,335,574
-
17 · Travel
total $17,241,442
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $2,843,266
-
20 · Interest
total $39,118
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $9,512,149
-
23 · Insurance
total $0
-
24a · Other expenses: COST OF MATERIALS
total $81,355,928
-
24b · Other expenses: POSTAGE
total $2,624,507
-
24c · Other expenses: PRINTING
total $2,143,722
-
24d · Other expenses: MEETING SERVICES
total $1,828,712
-
24e · All other expenses
total $2,802,602
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,778,408 · end of year $1,841,126
-
2 · Savings and temporary cash investments
beginning of year $41,856,364 · end of year $38,729,502
-
4 · Accounts receivable
beginning of year $126,062,163 · end of year $130,985,706
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $231,243 · end of year $233,239
-
9 · Prepaid expenses and deferred charges
beginning of year $9,925,930 · end of year $11,937,681
-
10a · Land, buildings and equipment: cost or other basis
$170,991,013
-
10b · Land, buildings and equipment: accumulated depreciation
$134,076,806
-
10c · Land, buildings and equipment, net
beginning of year $32,962,459 · end of year $36,914,207
-
11 · Investments: publicly traded securities
beginning of year $84,613,048 · end of year $91,928,979
-
12 · Investments: other securities
beginning of year $54,530,662 · end of year $57,336,373
-
13 · Investments: program-related
beginning of year $0
-
15 · Other assets
beginning of year $5,505,419 · end of year $7,787,692
-
17 · Accounts payable and accrued expenses
beginning of year $42,937,515 · end of year $43,357,518
-
19 · Deferred revenue
beginning of year $197,299,353 · end of year $204,334,142
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $1,172,616 · end of year $172,699
-
25 · Other liabilities
beginning of year $5,364,632 · end of year $7,764,243
-
27 · Net assets without donor restrictions
beginning of year $110,691,580 · end of year $122,065,903
Mission and programs · 2023
Mission
THE COLLEGE OF AMERICAN PATHOLOGISTS (CAP), THE LEADING ORGANIZATION OF BOARD-CERTIFIED PATHOLOGISTS, SERVES PATIENTS, PATHOLOGISTS & THE PUBLIC BY FOSTERING & ADVOCATING EXCELLENCE IN THE PRACTICE OF PATHOLOGY & LABORATORY MEDICINE WORLDWIDE.
Activities or mission (Part I)
CAP, THE LEADING ORG OF BOARD-CERTIFIED PATHOLOGISTS, SERVES PATIENTS, PATHOLOGISTS & THE PUBLIC BY FOSTERING & ADVOCATING EXELLENCE IN THE PRACTICE OF PATHOLOGY & LAB MEDICINE
-
PROFICIENCY TESTING AND EXTERNAL QUALITY ASSESSMENT PROGRAMS - SURVEYS ARE THE COLLEGE OF AMERICAN PATHOLOGISTS COLLECTIVE OF PROFICIENCY TESTING (PT) AND EXTERNAL QUALITY ASSESSMENT (EQA) PROGRAMS DESIGNED FOR LABORATORIES TO MEET REGULATORY REQUIREMENTS AND PROVIDE A COMPREHENSIVE VIEW OF THEIR LABORATORY QUALITY PROCESS. THE CAP PROVIDES THE MOST EXTENSIVE OFFERING OF INNOVATIVE AND SCIENTIFICALLY DEVELOPED PT/EQA PROGRAMS WITH OVER 700 PROGRAMS ACROSS 16 DISCIPLINES. THESE PROGRAMS ARE DEVELOPED AND SUPPORTED BY OVER 500 EXPERTS IN LABORATORY MEDICINE ACROSS 27 CAP SCIENTIFIC COMMITTEES. THESE EXPERTS SPEND COUNTLESS HOURS MONITORING TESTING TRENDS TO KEEP THE CAP OFFERING CONTEMPORARY AND RELEVANT AS WELL AS PROVIDE PEER-REVIEWED CE, CME AND SAMS TO INCREASE AND SHARPEN ENROLLEE'S SKILLS. THE CAP HELPS SUPPORT LABORATORY PROFESSIONALS WORLDWIDE DELIVER ACCURATE TEST RESULTS FOR BETTER PATIENT OUTCOMES. OVER 23,000 LABORATORY SITES IN 110 COUNTRIES PARTICIPATE IN CAP'S SURVEYS PROGRAMS.
-
LABORATORY ACCREDITATION - THE CAP LABORATORY ACCREDITATION PROGRAM IS AN INTERNATIONALLY RECOGNIZED PROGRAM BASED ON THE CAP LABORATORY ACCREDITATION STANDARDS. OUR STANDARDS ARE SUPPORTED BY APPROXIMATELY 2,800 CHECKLIST REQUIREMENTS WHERE A SIGNFICANT PORTION OF OUR REQUIREMENTS EXCEED THE REQUIREMENTS OF THE CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS), AS WELL AS THOSE OF OTHER NATIONAL AND STATE REGULATORY BODIES. THE LABORATORY ACCREDITATION PROGRAM USES A COMPREHENSIVE APPROACH TO INCORPORATE COMPLIANCE ASSESSMENT AND PROCESS IMPROVEMENT AS AN ONGOING COLLABORATION BETWEEN CAP AND LABORATORY STAFF TO PROMOTE OPTIMAL PERFORMANCE. THE CAP'S ACCREDITATION EXPERTISE PROMOTES CONTINUOUS QUALITY IMPROVEMENT, ENABLING THE LABORATORY TO PROVIDE THE HIGHEST AVAILABLE LEVEL OF PATIENT CARE AND ENSURE PATIENT SAFETY.
-
LEARNING - THE CAP IS THE LEADING RESOURCE FOR INFORMATION AND EDUCATION IN THE PRACTICE AND SCIENCE OF PATHOLOGY AND LABORATORY MEDICINE. LEADING MEDICAL AND SCIENTIFIC EXPERTS DEVELOP THE LEARNING CONTENT ON STANDARDS, BEST PRACTICES, AND INNOVATION IN TEST SELECTION, DISEASE DIAGNOSIS, AND PATIENT THERAPIES. THE CAP OFFERS MORE THAN 580 COURSES ACROSS 50 SPECIALTY AND PROFESSIONAL TOPIC AREAS TO HELP MEMBERS AND LABORATORY PROFESSIONALS STAY UP TO DATE, LEARN NEW SKILLS, MEET THEIR CONTINUING CERTIFICATION (CC) REQUIREMENTS, AND MANAGE THEIR BUSINESSES. THE CAP CONTINUES TO PROVIDE EDUCATION PROGRAMS THAT BUILD AND MAINTAIN THE COMPETENCIES OF PATHOLOGISTS AND LABORATORY PROFESSIONALS. THIS INCLUDES IN-DEPTH PROGAMS THAT ALLOW PATHOLOGISTS TO DEVELOP KNOWLEDGE AND SKILL IN SPECIFIC AREAS OF PRACTICE SUCH AS LABORATORY MEDICAL MANAGEMENT. AS WELL AS THE COMPETENCY ASSESSMENT HUB (CAH) WHICH PRESENTS OPPORTUNITIES FOR LABORATORY PROFESSIONALS TO TEST THEIR KNOWLEDGE IN 11 DIFFERENT LABORATORY DISCIPLINES AS WELL AS LAB SPECIFIC SAFETY AND COMPLIANCE COURSES. THE CAH HELPS THE LABORATORY SATISFY CLIA REQUIREMENTS. EDUCATION COURSES ARE AVAILABLE IN A VARIETY OF ENGAGING AND INTERACTIVE FORMATS, INCLUDING LIVE WORKSHOPS, ONLINE COURSES, AUDIO AND WEB CONFERENCES, CASE BASED EDUCATION AND BITE-SIZED LEARNING DELIVERED VIA THE MYCAPAPP. EDUCATION IS RESPONSIBLE FOR DEVELOPING AND COORDINATING OVER 390 CME COURSES AVAILABLE VIA THESE VARIOUS FORMATS ON AN ANNUAL BASIS.
As filed on the 2023 return.
Listed in Part VII
-
Alfred W Campbell MD MBA FcapALFRED W CAMPBELL MD MBA FCAP
SECRETARY-TREASURER
- Total calculated
- $62,133
- From this org
- $62,133
- From related orgs
- $0
- Other
- $0
- Hours/week
- 16
-
Donald S Karcher MD FcapDONALD S KARCHER MD FCAP
PRESIDENT
- Total calculated
- $115,771
- From this org
- $115,771
- From related orgs
- $0
- Other
- $0
- Hours/week
- 30
-
Emily E Volk MD MBA FcapEMILY E VOLK MD MBA FCAP
IMMEDIATE PAST PRESIDENT
- Total calculated
- $113,463
- From this org
- $113,463
- From related orgs
- $0
- Other
- $0
- Hours/week
- 20
-
Qihui Jim Zhai MD FcapQIHUI JIM ZHAI MD FCAP
PRESIDENT-ELECT
- Total calculated
- $33,149
- From this org
- $33,149
- From related orgs
- $0
- Other
- $0
- Hours/week
- 20
-
Amanda C Herrmann MD PhDAMANDA C HERRMANN MD PHD
CHAIR, RESIDENTS FORUM EXECUTIVE COMMITTEE, (TERM 10/7)
- Total calculated
- $1,722
- From this org
- $1,722
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Assad J Saad MD FcapASSAD J SAAD MD FCAP
GOVERNOR
- Total calculated
- $6,901
- From this org
- $6,901
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Bobbi S Pritt MD FcapBOBBI S PRITT MD FCAP
GOVERNOR
- Total calculated
- $2,506
- From this org
- $2,506
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Bradley S Karon MD PhD FcapBRADLEY S KARON MD PHD FCAP
GOVERNOR
- Total calculated
- $2,853
- From this org
- $2,853
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
C Leilani Valdes MD FcapC LEILANI VALDES MD FCAP
GOVERNOR
- Total calculated
- $2,980
- From this org
- $2,980
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Diana M Cardona MD MBA FcapDIANA M CARDONA MD MBA FCAP
GOVERNOR, (START 10/7)
- Total calculated
- $1,422
- From this org
- $1,422
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Earle S Collum MD FcapEARLE S COLLUM MD FCAP
GOVERNOR
- Total calculated
- $2,489
- From this org
- $2,489
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Eva M Wojcik MD FcapEVA M WOJCIK MD FCAP
PRESIDENT, CAP FOUNDATION
- Total calculated
- $0
- Hours/week
- 12
-
Guillermo G Martinez-Torres MD FcapGUILLERMO G MARTINEZ-TORRES MD FCAP
GOVERNOR
- Total calculated
- $6,176
- From this org
- $6,176
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Jonathan L Myles MD FcapJONATHAN L MYLES MD FCAP
GOVERNOR, (TERM 10/7)
- Total calculated
- $4,447
- From this org
- $4,447
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Kalisha A Hill MD MBA FcapKALISHA A HILL MD MBA FCAP
GOVERNOR
- Total calculated
- $2,053
- From this org
- $2,053
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Marilyn M Bui MD PhD FcapMARILYN M BUI MD PHD FCAP
VICE SPEAKER, HOD
- Total calculated
- $1,160
- From this org
- $1,160
- From related orgs
- $0
- Other
- $0
- Hours/week
- 8
-
Me (Doc) De Baca MD FcapME (DOC) DE BACA MD FCAP
GOVERNOR
- Total calculated
- $9,447
- From this org
- $9,447
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Patrick E Godbey MD FcapPATRICK E GODBEY MD FCAP
IMMEDIATE PAST PRESIDENT (TERM 10/7)
- Total calculated
- $0
- Hours/week
- 0
-
Rebecca L Johnson MD FcapREBECCA L JOHNSON MD FCAP
GOVERNOR
- Total calculated
- $6,618
- From this org
- $6,618
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Richard M Scanlan MD FcapRICHARD M SCANLAN MD FCAP
GOVERNOR
- Total calculated
- $1,500
- From this org
- $1,500
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Ritu N Nayar MD Mbbs FcapRITU N NAYAR MD MBBS FCAP
GOVERNOR, (START 10/7)
- Total calculated
- $750
- From this org
- $750
- From related orgs
- $0
- Other
- $0
- Hours/week
- 12
-
Sang Wu MD FcapSANG WU MD FCAP
SPEAKER, HOD
- Total calculated
- $2,534
- From this org
- $2,534
- From related orgs
- $0
- Other
- $0
- Hours/week
- 8
-
Swati B Bhardwaj MD MbbsSWATI B BHARDWAJ MD MBBS
CHAIR, RESIDENTS FORUM EXECUTIVE COMMITTEE, (START 10/7)
- Total calculated
- $750
- From this org
- $750
- From related orgs
- $0
- Other
- $0
- Hours/week
- 8
-
Name Redacted For SecurityNAME REDACTED FOR SECURITY
VP, FINANCE
- Total calculated
- $352,190
- From this org
- $322,233
- From related orgs
- $0
- Other
- $29,957
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $283,870
- Bonus
- $38,074
- Other
- $289
- Deferred
- $28,397
- Nontaxable benefits
- $1,560
- Filer's total
- $352,190
-
Stephen MyersSTEPHEN MYERS
CEO
- Total calculated
- $1,042,409
- From this org
- $975,769
- From related orgs
- $0
- Other
- $66,640
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $683,449
- Bonus
- $278,676
- Other
- $13,644
- Deferred
- $33,000
- Nontaxable benefits
- $33,640
- Filer's total
- $1,042,409
-
Akshay PatelAKSHAY PATEL
VP, INFORMATION SERVICES
- Total calculated
- $381,442
- From this org
- $323,929
- From related orgs
- $0
- Other
- $57,513
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $276,653
- Bonus
- $45,250
- Other
- $2,026
- Deferred
- $28,552
- Nontaxable benefits
- $28,961
- Filer's total
- $381,442
-
Ann NeumannANN NEUMANN
VP, CAP LEARNING
- Total calculated
- $451,354
- From this org
- $378,054
- From related orgs
- $0
- Other
- $73,300
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $304,514
- Bonus
- $69,436
- Other
- $4,104
- Deferred
- $32,043
- Nontaxable benefits
- $41,257
- Filer's total
- $451,354
-
Geoffrey JarochGEOFFREY JAROCH
VP, MEMBERSHIP & PROF DEVELOPMENT
- Total calculated
- $358,364
- From this org
- $314,141
- From related orgs
- $0
- Other
- $44,223
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $252,210
- Bonus
- $55,937
- Other
- $5,994
- Deferred
- $25,792
- Nontaxable benefits
- $18,431
- Filer's total
- $358,364
-
Jennifer DahmmJENNIFER DAHMM
VP, OPERATIONS/SHARED SERVICES
- Total calculated
- $401,905
- From this org
- $336,114
- From related orgs
- $0
- Other
- $65,791
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $274,210
- Bonus
- $60,009
- Other
- $1,895
- Deferred
- $30,938
- Nontaxable benefits
- $34,853
- Filer's total
- $401,905
-
John ScottJOHN SCOTT
VP, ADVOCACY & POLICY
- Total calculated
- $475,813
- From this org
- $423,592
- From related orgs
- $0
- Other
- $52,221
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $344,414
- Bonus
- $75,800
- Other
- $3,378
- Deferred
- $33,000
- Nontaxable benefits
- $19,221
- Filer's total
- $475,813
-
Mary De SousaMARY DE SOUSA
SR. VP, SALES & MARKETING
- Total calculated
- $539,620
- From this org
- $473,690
- From related orgs
- $0
- Other
- $65,930
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $346,169
- Bonus
- $123,591
- Other
- $3,930
- Deferred
- $33,000
- Nontaxable benefits
- $32,930
- Filer's total
- $539,620
-
William GroskopfWILLIAM GROSKOPF
VP, LABORATORY QUALITY SOLUTIONS
- Total calculated
- $464,661
- From this org
- $394,795
- From related orgs
- $0
- Other
- $69,866
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $320,947
- Bonus
- $71,641
- Other
- $2,207
- Deferred
- $33,000
- Nontaxable benefits
- $36,866
- Filer's total
- $464,661
-
Winifred WilliamsWINIFRED WILLIAMS
SR. VP, COMMUNICATIONS, GOVERNANCE & HR
- Total calculated
- $403,991
- From this org
- $369,921
- From related orgs
- $0
- Other
- $34,070
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $347,950
- Bonus
- $19,013
- Other
- $2,958
- Deferred
- $16,500
- Nontaxable benefits
- $17,570
- Filer's total
- $403,991
-
Mary Katherine KrauseMARY KATHERINE KRAUSE
VP, COMMUNICATIONS
- Total calculated
- $414,903
- From this org
- $348,097
- From related orgs
- $0
- Other
- $66,806
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $283,317
- Bonus
- $62,903
- Other
- $1,877
- Deferred
- $29,625
- Nontaxable benefits
- $37,181
- Filer's total
- $414,903
-
Michael GiulianiMICHAEL GIULIANI
SR. DIR LEGISLATION & POLITICAL ACTION
- Total calculated
- $384,263
- From this org
- $320,120
- From related orgs
- $0
- Other
- $64,143
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $271,799
- Bonus
- $46,439
- Other
- $1,882
- Deferred
- $28,473
- Nontaxable benefits
- $35,670
- Filer's total
- $384,263
-
Pamela WrightPAMELA WRIGHT
SR. DIR ECONOMIC & REG AFFAIRS
- Total calculated
- $399,736
- From this org
- $352,818
- From related orgs
- $0
- Other
- $46,918
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $300,963
- Bonus
- $48,862
- Other
- $2,993
- Deferred
- $30,593
- Nontaxable benefits
- $16,325
- Filer's total
- $399,736
-
Robert McGonnagleROBERT MCGONNAGLE
SR. DIR PUBLISHER CAP TODAY/ARCHIVES
- Total calculated
- $369,522
- From this org
- $314,106
- From related orgs
- $0
- Other
- $55,416
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $270,453
- Bonus
- $41,051
- Other
- $2,602
- Deferred
- $27,820
- Nontaxable benefits
- $27,596
- Filer's total
- $369,522
-
Stephanie PedittoSTEPHANIE PEDITTO
SR. DIR QUALITY
- Total calculated
- $342,751
- From this org
- $327,370
- From related orgs
- $0
- Other
- $15,381
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $273,881
- Bonus
- $52,438
- Other
- $1,051
- Deferred
- $13,881
- Nontaxable benefits
- $1,500
- Filer's total
- $342,751
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
- 1a · First-class or charter travel
- 1a · Travel for companions
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Independent compensation consultant
- 3 · Form 990 of other organizations
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
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)
- Schedule J, Part I, Line 1a First-class or charter travel
- FIRST-CLASS TRAVEL IS PROVIDED TO THE CAP BOARD PRESIDENT.
- Schedule J, Part I, Line 1a Travel for companions
- THE CAP PROVIDES TRAVEL FOR COMPANIONS TO BOARD MEMBERS TRAVELING ON CAP BUSINESS. THE CAP ALSO PROVIDES COMPANION TRAVEL TO EXECUTIVE STAFF TRAVELING TO BOARD OF GOVERNORS' MEETINGS. COMPANION TRAVEL IS TREATED AS TAXABLE COMPENSATION TO THE BOARD MEMBERS AND EXECUTIVE STAFF.
- Schedule J, Part II, Column (B)(ii) BONUS AND INCENTIVE COMPENSATION
- BONUS AND INCENTIVE COMPENSATION INCLUDES INCENTIVE EARNED IN 2023 AND PAID IN 2024.
- Schedule J, Part II, Column (C) DEFERRED COMPENSATION
- DEFERRED COMPENSATION INCLUDES PENSION, AND 401K MATCH EARNED IN 2023. BASED ON THE GUIDANCE PROVIDED IN THE INSTRUCTIONS TO FORM 990, ANY PAYMENTS TO THE PARTICIPANTS RELATED TO THESE PLANS THAT WERE MADE WITHIN 2 MONTHS AFTER THE END OF THE ORGANIZATION'S TAX YEAR ARE NOT TREATED AS DEFERRED COMPENSATION FOR PURPOSES OF SCHEDULE J. SUCH AMOUNTS ARE PROPERLY REPORTED AS COMPENSATION FOR FORM 990 PURPOSES WHEN INCLUDED IN THE PARTICIPANT'S FORM W-2 WAGES. ANY PAYMENTS MADE AFTER THE 2 MONTHS ARE PROPERLY REPORTED AS DEFERRED COMPENSATION ON THE IRS FORM 990, DISCLOSING COMPENSATION EARNED BY THESE INDIVIDUALS UNDER THE PLANS FOR SUCH YEAR.
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
-
CAP Foundation
$500,000
SEE PART IV
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) · CHARITABLE · IL
Directly controlled by CAP
-
CAP POLITICAL ACTION COMITTEE
527 · POLITICAL · DC · controlled entity
Directly controlled by CAP
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 12 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202413179349305321
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