Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
AMERICAN COLLEGE OF PHLEBOLOGY
Employer identification number
33-0180128
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2011.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2010.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
943,357
852,672
777,113
820,618
1,062,866
4,456,626
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
1,241,383
1,253,244
1,269,725
1,439,055
1,200,583
6,403,990
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
2,184,740
2,105,916
2,046,838
2,259,673
2,263,449
10,860,616
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
10,860,616
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
2,184,740
2,105,916
2,046,838
2,259,673
2,263,449
10,860,616
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
23,977
9,894
2,076
1,413
872
38,232
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
23,977
9,894
2,076
1,413
872
38,232
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12,786
10,131
9,191
4,451
12,193
48,752
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
10,970
6,490
3,604
3,273
18,861
43,198
13
Total support (Add lines 9, 10c, 11 and 12.).
2,232,473
2,132,431
2,061,709
2,268,810
2,295,375
10,990,798
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
98.820 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
98.580 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
0.350 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
0.650 %
19a
33 1/3% support tests—2011.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2010.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Part III, Line 12--See Schedule Attached.
Explanation
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
11000144
Software Version:
2011v1.5
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
AMERICAN COLLEGE OF PHLEBOLOGY
Employer identification number
33-0180128
Identifier
Return Reference
Explanation
Form 990, Part VI, Line 19
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
THE ORGANIZATION'S ARTICLES OF INCORPORATION AND BYLAWS ARE AVAILABLE UPON REQUEST, AS POSTED ON OUR WEBSITE. THE CONFLICT OF INTEREST POLICY IS A PDF LINK ON THE WEBSITE. THE FINANCIAL STATEMENTS, LIKE THE GOVERNING DOCUMENTS, ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, AS POSTED ON ORGANIZATION'S WEBSITE.
Form 990, Part VI, Line 15b
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
COMPENSATION FOR THE TOP MANAGEMENT OFFICER (EXECUTIVE DIRECTOR) AND TOP FINANCIAL OFFICER (DIRECTOR OF FINANCE) WAS DETERMINED BY USING SALARY SURVEY DATA FROM 501(C)(3) MEMBERSHIP ORGANIZATIONS WITH COMPARABLE: GEOGRAPHIC MARKETS, REVENUES; STAFF SIZE; AND TYPE OF ORGANIZATION. THE EXECUTIVE COMMITTEE OF THE BOARD WAS TASKED WITH REVIEWING SALARY DATA AND MAKING FINAL COMPENSATION RECOMMENDATIONS TO THE FULL BOARD. THE FULL VOTING BOARD RATIFIED THE COMPENSATION FIGURES. (STAFF OFFICERS IN QUESTION WERE EXCLUDED FROM ALL DELIBERATIONS.) THIS PROCESS WAS UNDERTAKEN MOST RECENTLY IN 2008 FOR BOTH OFFICERS.
Form 990, Part VI, Line 12c
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
ALL OFFICERS, DIRECTORS & KEY EMPLOYEES ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST (COI) FORM LISTING ANY/ALL CONFLICTS, PRIOR TO EACH BOARD OR COMMITTEE MEETING. COI'S ARE UPDATED EVERY SIX MONTHS IN MARCH AND SEPTEMBER. THE FIRST AGENDA ITEM FOR ALL MEETINGS IS TO REVIEW & UPDATE AS NEEDED ALL COI STATEMENTS. IF DURING BOARD OR COMMITTEE DELIBERATIONS THERE ARE ANY CONFLICTS OR APPEARANCES THEREOF, THE MEMBER IS ASKED TO RECUSE THEMSELVES FROM THOSE DELIBERATIONS. IF THE POLICY IS VIOLATED, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS ARE TAKEN. (FULL COI POLICY IS POSTED ON THE ACP WEBSITE.)
Form 990, Part VI, Line 11
Form 990, Part VI, Line 11: Form 990 Review Process
A DRAFT OF THE RETURN IS COMPILED JOINTLY BY THE TAX PREPARER AND THE Organization's CFO. Prior to filing the tax preparer will submit a DRAFT copy electronically for REVIEW BY THE CFO AND THE Board of Directors. Upon approval of the draft copy, a FINAL RETURN IS THEN REsubmitted to taxpayer for a FINAL review. UPON ACCEPTANCE THE E-File authorization form IS THEN submitted to the taxpayer and SIGNED BY an appropriate OFFICER, returned to the preparer AND the RETURN is submitted to be e-filed.
Form 990, Part VI, Line 7b
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
SEE 7A
Form 990, Part VI, Line 7a
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
THIS ORGANIZATION SHALL HAVE FIVE CLASSES OF MEMBERS WITH VOTING RIGHTS, MEMBER PHYSICIANS, MEMBER NON-PHYSICIANS, ACTIVE MEMBERS, FELLOWS AND HONORARY MEMBERS. MEMBERS OF THIS CORPORATION SHALL HAVE THE RIGHT TO VOTE ON: (A) THE ELECTION OF DIRECTORS; (B) THE REMOVAL OF DIRECTORS PURSUANT TO SECTION 5222 OF THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW; (C) ANY AMENDMENT TO THESE BYLAWS THAT MATERIALLY AND ADVERSELY AFFECTS MEMBER VOTING RIGHTS, AND ALL AMENDMENTS TO THE ARTICLES OF INCORPORATION OF THIS CORPORATION, EXCEPT FOR AMENDMENTS PERMITTED TO BE ADOPTED BY THE BOARD OF DIRECTORS ALONE UNDER SECTION 5812(B) OF THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW; (D) THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THIS CORPORATION; (E) ANY MERGER OF THIS CORPORATION; (F) ANY DISSOLUTION OF THIS CORPORATION; AND (G) ANY OTHER MATTERS THAT MAY PROPERLY BE PRESENTED TO MEMBERS FOR A VOTE, PURSUANT TO THIS CORPORATION'S ARTICLES, BYLAWS, OR ACTION OF THE BOARD OF DIRECTORS, OR BY OPERATION OF LAW.
Form 990, Part III, Line 4d
Form 990, Part III, Line 4d : Other Program Services Description
OTHER PROGRAM SERVICES 4: DeGroot Fellowship Award - The award PROVIDES FINANCIAL ASSISTANCE FOR ACP PHYSICIAN MEMBERS TO OBTAIN training in phlebology at an ACP Educational Meeting or Preceptor Program from an approved ACP Preceptor. OTHER PROGRAM SERVICES 5: International Scholarships - Avaliable to international members as well as non-members. The purpose of this award is to help individuals from outside of the United States travel to study and learn additional phlebological techniques and procedures with their colleagues at the ACP's Annual Congress. OTHER PROGRAM SERVICES 6: Research Grant - ACP offers grants aimed at promoting research in phlebology and developing future research leaders in the field. OTHER PROGRAM SERVICES 7: Other Program Services include member services, website to update members and the public on vein care. Programs offered to members and general public relating to education and research in ther field of phlebology. OTHER PROGRAM SERVICES 8: REGIONAL SYMPOSIUMS - The College provides continuing medical education (CME) for physicians. Various courses are offered as educational activities for physicians and allied health professionals involved in the evaluation and treatment of venous diseases. OTHER PROGRAM SERVICES 9: Distance Learning - A form of continuing medical education that delivers instruction through the Online Education Center for those not physically present in a traditional learning format (such as a classroom or live confrence). Distance learning provides access to information when the source of education and the learners are separated by time and distance, or both. Many courses are certified for AMA PRA Category 1 Credits for continuing physician education.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.