Totals
- Total revenue
- $177,470,920
- Total expenses
- $142,549,416
- Contributions and grants received
- $24,967,423
- Grants paid
- $2,216,315
- Program service revenue
- $101,392,562
- Investment income
- $48,257,376
- Other revenue
- $2,853,559
- Total assets, end of year
- $773,004,565
- Total liabilities, end of year
- $181,941,749
- Net assets or fund balances, end of year
- $591,062,816
- Program services expenses (Part IX)
- $112,168,259
- Management and general expenses
- $29,674,062
- Fundraising expenses
- $707,095
- Program service expenses (Part III)
- $112,168,259
Program services were 78.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
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.
-
1b · Membership dues
$1,528,829
-
1d · Related organizations
$20,004,290
-
1f · All other contributions, gifts and grants
$3,434,304
-
1g · Noncash contributions included above
$140,877
-
2a · Program service revenue: QUALITY PROGRAMS
total $84,881,131 · related or exempt $84,881,131
-
2b · Program service revenue: EDUCATIONAL PROGRAMS
total $11,406,796 · related or exempt $11,370,621 · unrelated business $36,175
-
2c · Program service revenue: ASSOCIATION MANAGEMENT SERVICES
total $3,442,832 · excluded $3,442,832
-
2d · Program service revenue: INTEGRATED COMMUNICATION
total $975,069 · related or exempt $975,069
-
2e · Program service revenue: MEMBER SERVICES
total $686,734 · related or exempt $686,734
-
3 · Investment income
total $5,576,298 · unrelated business $583,968 · excluded $4,992,330
-
5 · Royalties
total $1,027,732 · unrelated business $6,691 · excluded $1,021,041
-
6a · Gross rents
real property $17,888,853
-
6b · Less rental expenses
real property $16,864,780
-
6c · Rental income or loss
real property $1,024,073
-
6d · Net rental income or loss
total $1,024,073 · unrelated business -$3,166,853 · excluded $4,190,926
-
7a · Gross sales of assets other than inventory
securities $252,094,765
-
7b · Less cost or other basis and sales expenses
securities $209,413,687
-
7c · Gain or loss
securities $42,681,078
-
7d · Net gain or loss
total $42,681,078 · unrelated business $1,629,958 · excluded $41,051,120
-
10a · Gross sales of inventory
$67,240
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $67,240 · excluded $67,240
-
11a · Other revenue: COMMISSIONS
total $361,932 · excluded $361,932
-
11b · Other revenue: 20F STREET CONFERENCE FACILITY
total $225,081 · unrelated business $225,081
-
11c · Other revenue: REGISTRATION FEES
total $51,370 · excluded $51,370
-
11d · All other revenue
total $96,131 · excluded $96,131
-
11e · Other revenue, total
$734,514
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $33,667 · program services $33,667
-
2 · Grants to domestic individuals
total $1,976,648 · program services $1,976,648
-
3 · Grants to foreign organizations and individuals
total $206,000 · program services $206,000
-
5 · Compensation of officers, directors and key employees
total $5,446,334 · program services $4,259,177 · management and general $1,153,682 · fundraising $33,475
-
7 · Other salaries and wages
total $52,287,897 · program services $40,523,830 · management and general $11,446,358 · fundraising $317,709
-
8 · Pension plan contributions
total $6,172,469 · program services $4,783,747 · management and general $1,351,217 · fundraising $37,505
-
9 · Other employee benefits
total $12,213,378 · program services $9,465,534 · management and general $2,673,634 · fundraising $74,210
-
10 · Payroll taxes
total $3,864,420 · program services $2,994,978 · management and general $845,961 · fundraising $23,481
-
11b · Fees: legal
total $490,117 · program services $246,923 · management and general $242,298 · fundraising $896
-
11c · Fees: accounting
total $253,253 · management and general $253,253
-
11f · Fees: investment management
total $1,526,221 · management and general $1,526,221
-
11g · Fees: other
total $10,751,555 · program services $10,009,834 · management and general $715,370 · fundraising $26,351
-
12 · Advertising and promotion
total $2,678,446 · program services $2,632,549 · management and general $44,484 · fundraising $1,413
-
13 · Office expenses
total $8,099,363 · program services $7,148,474 · management and general $901,705 · fundraising $49,184
-
14 · Information technology
total $14,503,721 · program services $11,328,128 · management and general $3,141,459 · fundraising $34,134
-
15 · Royalties
total $35,046 · program services $33,272 · management and general $1,774
-
16 · Occupancy
total $1,892,090 · program services $834,663 · management and general $1,055,135 · fundraising $2,292
-
17 · Travel
total $4,198,226 · program services $3,560,348 · management and general $601,931 · fundraising $35,947
-
19 · Conferences, conventions and meetings
total $7,720,723 · program services $7,206,686 · management and general $474,224 · fundraising $39,813
-
20 · Interest
total $812,031 · program services $269 · management and general $811,762
-
22 · Depreciation, depletion and amortization
total $5,419,703 · program services $3,531,947 · management and general $1,858,033 · fundraising $29,723
-
23 · Insurance
total $769,202 · program services $302,887 · management and general $465,898 · fundraising $417
-
24a · Other expenses: MEDICAL SUPPLIES
total $670,940 · program services $655,316 · management and general $15,624
-
24b · Other expenses: DUES & FEES
total $280,486 · program services $185,902 · management and general $94,039 · fundraising $545
-
24c · Other expenses: BAD DEBT
total $247,480 · program services $247,480
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $4,504,676 · end of year $5,067,027
-
3 · Pledges and grants receivable
beginning of year $1,192,503 · end of year $1,362,155
-
4 · Accounts receivable
beginning of year $29,034,704 · end of year $23,225,645
-
9 · Prepaid expenses and deferred charges
beginning of year $6,015,952 · end of year $5,293,606
-
10a · Land, buildings and equipment: cost or other basis
$205,538,236
-
10b · Land, buildings and equipment: accumulated depreciation
$86,594,755
-
10c · Land, buildings and equipment, net
beginning of year $124,763,843 · end of year $118,943,481
-
11 · Investments: publicly traded securities
beginning of year $102,201,588 · end of year $150,917,433
-
12 · Investments: other securities
beginning of year $449,973,575 · end of year $463,783,691
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $3,924,389 · end of year $4,411,527
-
17 · Accounts payable and accrued expenses
beginning of year $31,210,298 · end of year $26,241,040
-
19 · Deferred revenue
beginning of year $44,085,567 · end of year $47,482,120
-
20 · Tax-exempt bond liabilities
beginning of year $7,107,000 · end of year $4,907,000
-
24 · Unsecured notes and loans payable
beginning of year $84,854,550 · end of year $83,174,262
-
25 · Other liabilities
beginning of year $19,273,405 · end of year $20,137,327
-
27 · Net assets without donor restrictions
beginning of year $489,109,761 · end of year $538,874,799
-
28 · Net assets with donor restrictions
beginning of year $45,970,649 · end of year $52,188,017
Mission and programs · 2024
Mission
THE AMERICAN COLLEGE OF SURGEONS IS DEDICATED TO IMPROVING THE CARE OF THE SURGICAL PATIENT AND TO SAFEGUARDING STANDARDS OF CARE IN AN OPTIMAL AND ETHICAL PRACTICE ENVIRONMENT.
Activities or mission (Part I)
TO IMPROVE THE QUALITY OF CARE OF THE SURGICAL PATIENT THROUGH EDUCATION AND RESEARCH.
-
THE MISSION OF THE ACS QUALITY PROGRAMS, FORMERLY REFERRED TO AS THE DIVISION OF RESEARCH AND OPTIMAL CARE (DROPC), IS TO ENABLE SURGEONS TO APPLY THE BEST SCIENTIFIC EVIDENCE IN THEIR DAILY PRACTICE WITH RESPECT, COMPASSION, AND DIGNITY FOR ALL PATIENTS. ACS QUALITY PROGRAMS FOCUS ON CONDUCTING RESEARCH AND DEVELOPING PROGRAMS TO ENHANCE THE QUALITY OF SURGICAL PATIENT CARE BY ANALYZING DATA AND IDENTIFYING AREAS FOR IMPROVEMENT THROUGH INITIATIVES SUCH AS THE ACS NATIONAL SURGICAL QUALITY IMPROVEMENT PROGRAM (ACS NSQIP). (CONTINUED IN SCH O).
Expenses $53,936,424 · Grants $2,500 · Revenue $84,881,131
-
EDUCATIONAL PROGRAMS - THE COLLEGE'S EDUCATION DIVISION SUPPORTS THE EFFORTS OF PRACTICING SURGEONS, SURGERY RESIDENTS, MEDICAL STUDENTS, AND MEMBERS OF SURGICAL TEAMS TO PROVIDE THE BEST CARE TO PATIENTS. UNDER THE NEW STRATEGIC PLAN, THE DIVISION FOCUSES ON PROVIDING TIMELY, EVIDENCE-BASED TRAINING THROUGH ACCESSIBLE AND MODERNIZED PLATFORMS TO PREPARE SURGEONS FOR CURRENT AND FUTURE ROLES. TO HELP SURGEONS OPTIMIZE THEIR PRACTICES, ATTAIN NEW SKILLS, AND MANAGE THEIR CAREERS, THE ACS OFFERS DOZENS OF EDUCATIONAL OPPORTUNITIES THAT CONTINUALLY EVOLVE TO MEET CHANGING NEEDS. THESE OPPORTUNITIES RANGE FROM RIGOROUS READINESS ASSESSMENTS FOR RESIDENTS TO COURSES DESIGNED TO ENHANCE SURGEONS' SKILLS AS EDUCATORS AND LEADERS. (CONTINUED IN SCH O).
Expenses $21,884,484 · Grants $28,167 · Revenue $11,370,621
-
THE DIVISION OF MEMBER SERVICES SERVES AS THE PRIMARY ARCHITECT OF THE AMERICAN COLLEGE OF SURGEONS PROFESSIONAL COMMUNITY, SUPPORTING MORE THAN 93,000 SURGEONS, MEDICAL STUDENTS, AND SURGICAL CARE TEAM MEMBERS GLOBALLY. THE DIVISION IS DEDICATED TO FOSTERING PROFESSIONAL CONNECTIONS, DELIVERING PRACTICAL PRACTICE RESOURCES, AND CULTIVATING LEADERSHIP PATHWAYS FOR SURGEONS AT EVERY CAREER STAGE FROM RESIDENCY THROUGH RETIREMENT. (CONTINUED IN SCH O)
Expenses $10,759,489 · Grants $2,115,648 · Revenue $686,734
-
THE PURPOSE OF THE DIVISION OF ADVOCACY AND HEALTH POLICY IS TO IDENTIFY AND ADDRESS PUBLIC POLICY ISSUES AFFECTING SURGEONS AND THEIR PATIENTS AT BOTH FEDERAL AND STATE LEVELS. THE ACS MAINTAINS PRODUCTIVE RELATIONSHIPS WITH POLICYMAKERS TO PROTECT THE ROLE OF SURGEONS AS LEADERS OF THE CARE TEAM.MEDICARE PHYSICIAN PAYMENT REFORM: REFORMING THE PHYSICIAN PAYMENT SYSTEM IS A TOP PRIORITY AS SURGEONS FACE CONTINUED REDUCTIONS. FOLLOWING ACS ADVOCACY, A BUDGET RECONCILIATION PACKAGE PROVIDED SHORT-TERM RELIEF, INCLUDING LANGUAGE TO INCREASE MEDICARE PHYSICIAN PAYMENTS BY 2.5% FOR 2026.GLOBAL SURGICAL PACKAGES: THE ACS SUBMITTED FORMAL TESTIMONY TO MEDPAC AND CMS ADVOCATING AGAINST REVALUING OR ELIMINATING 10- AND 90-DAY GLOBAL SURGICAL PACKAGES WITHOUT ACCURATE DATA, EMPHASIZING THAT ARBITRARY CHANGES COULD RESULT IN UNINTENDED FINANCIAL CONSEQUENCES FOR PATIENTS.WORKFORCE AND PATIENT ACCESS: THE ACS CHAMPIONS LEGISLATION TO STRENGTHEN THE SURGICAL WORKFORCE, INCLUDING THE RESIDENT EDUCATION DEFERRED INTEREST (REDI) ACT, WHICH ALLOWS RESIDENTS TO DEFER STUDENT LOAN PAYMENTS WITHOUT INTEREST.EMERGENCY PREPAREDNESS: A PRIMARY FOCUS REMAINS THE REAUTHORIZATION OF THE PANDEMIC ALL-HAZARDS PREPAREDNESS ACT (PAHPA), WHICH INCLUDES THE MISSION ZERO GRANT PROGRAM THAT EMBEDS MILITARY SURGEONS INTO CIVILIAN TRAUMA SYSTEMS.PUBLIC HEALTH AND SAFETY: THE ACS LEADS FIREARM INJURY PREVENTION EFFORTS THROUGH PUBLIC HEALTH RESEARCH AND DISCUSSIONS WITH FEDERAL OFFICES, AND ADVOCATES FOR THE IMPROVING POLICE CARE ACT TO SUPPORT "STOP THE BLEED" INITIATIVES.
Expenses $25,587,863 · Grants $70,000 · Revenue $975,069
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Lena M Napolitano DirLENA M NAPOLITANO DIR
(THRU 10/24)/V.CHAIR (AS OF 10/24)
- Total calculated
- $25,001
- From this org
- $25,001
- From related orgs
- $0
- Other
- $0
- Hours/week
- 39 + 1 related
-
Beth H SuttonBETH H SUTTON
ACS PRESIDENT (AS OF 10/24)
- Total calculated
- $662
- From this org
- $662
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1 + 2 related
-
Fabrizio Michelassi V ChairFABRIZIO MICHELASSI V CHAIR
(THRU 10/24)/ CHAIR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Henri R FordHENRI R FORD
ACS PRESIDENT (THRU 10/24)
- Total calculated
- $73,809
- From this org
- $73,809
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1 + 2 related
-
Anthony Atala ChairANTHONY ATALA CHAIR
(THRU 10/24) / DIR. (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Carol L BrownCAROL L BROWN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Francoise P ChagnonFRANCOISE P CHAGNON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Annesley Aj W CopelandANNESLEY AJ W COPELAND
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
James C Denneny IIIJAMES C DENNENY III
DIRECTOR (THRU 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Daniel L DentDANIEL L DENT
DIRECTOR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Audra A DuncanAUDRA A DUNCAN
DIRECTOR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Timothy J EberleinTIMOTHY J EBERLEIN
DIRECTOR (THRU 10/24)
- Total calculated
- $162,500
- From this org
- $162,500
- From related orgs
- $0
- Other
- $0
- Hours/week
- 39 + 1 related
Schedule J breakdown matched by us
- Base
- $162,500
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $162,500
-
Diana L FarmerDIANA L FARMER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Liane S FeldmanLIANE S FELDMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
James W Fleshman JrJAMES W FLESHMAN JR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Arun K GosainARUN K GOSAIN
DIRECTOR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Andrea A Hayes-DixonANDREA A HAYES-DIXON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Sanjay R ParikhSANJAY R PARIKH
DIRECTOR (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Linda G PhillipsLINDA G PHILLIPS
DIRECTOR (THRU 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Sarwat SalimSARWAT SALIM
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Mark T SavariseMARK T SAVARISE
DIRECTOR (THRU 07/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Kenneth W SharpKENNETH W SHARP
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Anton N SidawyANTON N SIDAWY
DIRECTOR (THRU 07/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Steven C Stain MDSTEVEN C STAIN MD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Gary L TimmermanGARY L TIMMERMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Shelly D TimmonsSHELLY D TIMMONS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
David J WelshDAVID J WELSH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Philip R WolinskyPHILIP R WOLINSKY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Douglas E WoodDOUGLAS E WOOD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Don K NakayamaDON K NAKAYAMA
TREASURER
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Dennis H KrausDENNIS H KRAUS
SECOND VP (AS OF 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Deborah A KuhlsDEBORAH A KUHLS
SECOND VP (THRU 10/24)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Sherry M WrenSHERRY M WREN
SECRETARY
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Patricia L TurnerPATRICIA L TURNER
EXECUTIVE DIRECTOR & CEO
- Total calculated
- $1,450,892
- From this org
- $1,151,185
- From related orgs
- $0
- Other
- $299,707
- Hours/week
- 38 + 2 related
Schedule J breakdown matched by us
- Base
- $1,147,862
- Bonus
- $1,127
- Other
- $2,196
- Deferred
- $298,133
- Nontaxable benefits
- $1,574
- Filer's total
- $1,450,892
-
Paige A RodgersPAIGE A RODGERS
CFO
- Total calculated
- $757,654
- From this org
- $660,957
- From related orgs
- $0
- Other
- $96,697
- Hours/week
- 38 + 2 related
Schedule J breakdown matched by us
- Base
- $659,632
- Bonus
- $533
- Other
- $792
- Deferred
- $71,474
- Nontaxable benefits
- $25,223
- Filer's total
- $757,654
-
Nancy L GanttNANCY L GANTT
FIRST VP (AS OF 10/24)
- Total calculated
- $10,595
- From this org
- $10,595
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1 + 1 related
-
Tyler G HughesTYLER G HUGHES
FIRST VP (THRU 10/24)
- Total calculated
- $96,564
- From this org
- $96,564
- From related orgs
- $0
- Other
- $0
- Hours/week
- 39 + 1 related
-
Ajit SachdevaAJIT SACHDEVA
SVP, EDUCATION
- Total calculated
- $1,220,058
- From this org
- $907,257
- From related orgs
- $0
- Other
- $312,801
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $902,809
- Bonus
- $1,098
- Other
- $3,350
- Deferred
- $279,980
- Nontaxable benefits
- $32,821
- Filer's total
- $1,220,058
-
Clifford KoCLIFFORD KO
SVP, QUALITY PROGRAMS
- Total calculated
- $1,157,512
- From this org
- $979,836
- From related orgs
- $0
- Other
- $177,676
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $957,768
- Bonus
- $1,077
- Other
- $20,991
- Deferred
- $177,676
- Nontaxable benefits
- $0
- Filer's total
- $1,157,512
-
Michael J SutherlandMICHAEL J SUTHERLAND
SVP, MEMBER SERVICES
- Total calculated
- $753,154
- From this org
- $619,563
- From related orgs
- $0
- Other
- $133,591
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $618,748
- Bonus
- $539
- Other
- $276
- Deferred
- $87,755
- Nontaxable benefits
- $45,836
- Filer's total
- $753,154
-
Michelle McGovernMICHELLE MCGOVERN
CHIEF HR OFFICER
- Total calculated
- $773,157
- From this org
- $571,329
- From related orgs
- $0
- Other
- $201,828
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $569,740
- Bonus
- $1,073
- Other
- $516
- Deferred
- $153,860
- Nontaxable benefits
- $47,968
- Filer's total
- $773,157
-
Ronald J WeigelRONALD J WEIGEL
MEDICAL DIRECTOR, CANCER PROGRAMS
- Total calculated
- $749,621
- From this org
- $710,845
- From related orgs
- $0
- Other
- $38,776
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $709,698
- Bonus
- $512
- Other
- $635
- Deferred
- $18,789
- Nontaxable benefits
- $19,987
- Filer's total
- $749,621
-
Christian D ShalgianCHRISTIAN D SHALGIAN
SVP. ADVOCACY AND HEALTH
- Total calculated
- $658,117
- From this org
- $484,787
- From related orgs
- $0
- Other
- $173,330
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $483,328
- Bonus
- $1,183
- Other
- $276
- Deferred
- $125,362
- Nontaxable benefits
- $47,968
- Filer's total
- $658,117
-
Girma TeferaGIRMA TEFERA
MEDICAL DIRECTOR, ACS HOPE
- Total calculated
- $612,647
- From this org
- $475,534
- From related orgs
- $0
- Other
- $137,113
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $473,211
- Bonus
- $799
- Other
- $1,524
- Deferred
- $137,113
- Nontaxable benefits
- $0
- Filer's total
- $612,647
-
Lewis Flint Editor OfLEWIS FLINT EDITOR OF
SELECTED READINGS (THRU 06/25)
- Total calculated
- $229,479
- From this org
- $529,635
- From related orgs
- $0
- Other
- -$300,156
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $527,861
- Bonus
- $1,156
- Other
- $618
- Deferred
- -$332,977
- Nontaxable benefits
- $32,821
- Filer's total
- $229,479
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
- 1a · Tax indemnification and gross-up payments
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
- 7 · Other non-fixed payments
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 1A
- PER IRS REGULATIONS TRAVEL FOR COMPANIONS IS A TAXABLE EVENT. ACS WILL PROVIDE COMPENSATION TO LEADERSHIP EQUAL TO THE TAX IMPACT OF APPROVED AND REIMBURSED SPOUSE TRAVEL EXPENSES. ACS ALSO HAS A TRAVEL POLICY FOR THE PRESIDENT THAT ALLOWS FOR FIRST-CLASS TRAVEL IN SPECIAL SITUATIONS. IF BUSINESS CLASS IS NOT AVAILABLE, FIRST-CLASS TRAVEL WILL BE PERMITTED.
- PART I, LINE 7
- DURING THE CALENDAR YEAR ENDING WITHIN THIS FISCAL YEAR ENDED JUNE 30, 2025, NON-FIXED BONUS PAYMENTS WERE MADE TO A NUMBER OF INDIVIDUALS LISTED WITHIN SCHEDULE J, PART II AS SHOWN IN COLUMN B(II). BONUS PAYMENTS ARE NOT CONTINGENT OF PERSONAL PERFORMANCE NOR ON THE FINANCIAL PERFORMANCE OF ACS, BUT ARE AWARDED TO ALL EMPLOYEES BASED ON THE DURATION OF TIME THAT THEY HAVE BEEN AN EMPLOYEE OF ACS. OTHER NON-FIXED PAYMENTS SUCH AS SEVERANCE ARE AVAILABLE TO THESE INDIVIDUALS LISTED, HOWEVER NO SEVERANCE PAYMENTS WERE MADE DURING THE CALENDAR 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
-
$7,000
SCHOLARSHIP 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.
-
AMERICAN COLLEGE OF SURGEONS PROF ASSOC
501(C)(6) · ED IN SURGERY · IL · controlled entity
Directly controlled by ACS
-
ACSPA SURGEONS PAC
501(C)(27) · POLITICAL ACT · IL · controlled entity
Directly controlled by ACSPA
-
AMERICAN COLLEGE OF SURGEONS FOUNDATION
501(C)(3) · SURGICAL EDU · IL · controlled entity
Directly controlled by ACS
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 16 April 2026
- IRS schema version
- 2024v5.5
- Source object
- 202621069349300117
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