Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 0 | 0 | 0 | 0 | 250,000 | 250,000 |
| 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...... | 55,228,921 | 59,837,968 | 61,101,637 | 65,393,895 | 70,111,142 | 311,673,563 |
| 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. | 55,228,921 | 59,837,968 | 61,101,637 | 65,393,895 | 70,361,142 | 311,923,563 |
| 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.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 311,923,563 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 55,228,921 | 59,837,968 | 61,101,637 | 65,393,895 | 70,361,142 | 311,923,563 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 1,519,670 | 1,612,930 | 1,401,280 | 1,535,362 | 1,526,041 | 7,595,283 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 1,519,670 | 1,612,930 | 1,401,280 | 1,535,362 | 1,526,041 | 7,595,283 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 5,444 | 5,444 | ||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | |||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 56,748,591 | 61,450,898 | 62,502,917 | 66,934,701 | 71,887,183 | 319,524,290 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 1 | Assessment of foreign medical school graduates for entry into U.S. residency and fellowship programs and sponsorship of foreign physicians as exchange visitors in graduate medical education programs. |
| FORM 990, PART III, LINE 1 | The Educational Commission for Foreign Medical Graduates (ECFMG) promotes quality health care for the public by certifying international medical graduates for entry into U.S. graduate medical education, and by participating in the evaluation and certification of other physicians and health care professionals nationally and internationally. In conjunction with its Foundation for Advancement of International Medical Education and Research (FAIMER), and other partners, it actively seeks opportunities to promote medical education through programmatic and research activities. |
| FORM 990, PART III, LINE 4D | EVSP - Exchange Visitor Sponsorship Program - ECFMG is authorized by the U.S. Dept. of State to sponsor J-1 Exchange Visitor physicians in accredited programs of medical education or training or advanced research programs. |
| Form 990, PART VI, LINE 11B | The Finance and Audit Committee of the Board has been charged by the board to review the Form 990 as completed by the outside auditor, BDO USA, LLP prior to it being filed with the Internal Revenue Service. All members of the Finance and Audit Committee will receive final draft copies of the Form 990 and then given the opportunity to make inquiries about any information contained therein. |
| FORM 990, PART VI, LINE 12C | It shall be the responsibility of all Trustees and Key Employees to identify promptly to the chair of the board of ECFMG or FAIMER, as appropriate, all "possible conflicts of interest" whenever they arise; to declare their lack of independence; and to refrain from any discussions or deliberations regarding the identified "possible conflicts of interestvoting on or taking any other action with respect to such matter. Failure to properly disclose a "conflict of interest" may subject the board member or key employee to disciplinary action up to and including dismissal from the board or termination of employment. Annual conflicts of interest disclosure forms for board and key employees: A conflicts of interest disclosure form shall be circulated annually to all current trustees and key employees. The Senior Vice President of ECFMG shall make a determination annually as to which current employees of ECFMG and FAIMER meet the definition of key employee for the purpose of the questionaire. The conflicts of interest disclosure form shall be distributed in December of each year covering the current calendar year. Completed forms shall be returned to the Secretary of the Board for ECFMG. The Board Secretary shall have the responsibility to monitor the completion of requested forms and for making appropriate follow-up inquiries to non-responders. Non-responders to the Secretary's requests shall be reported to the Chair of the Boards of ECFMG and FAIMER as appropriate. Completed conflicts disclosure forms shall be reviewed by the Senior Vice President, or in the case of the disclosure form of the Senior Vice President, by the President, and a report made annually of all indentified "possible conflicts of interest". Legal counsel shall render an opinion directly to the Chair and President of the respective organization regarding such matters. |
| FORM 990, PART VI, LINE 15 | The Executive Compensation Committee of the Board has the responsibility for reviewing executive compensation of highly compensated employees which includes the CEO, Vice President of Operations, Senior Vice President for Finance and Support Services and Executive Director for Clinical Skills Examinations (The Senior Staff). Annually this Committee commissions an independent compensation consultant to conduct a comparative survey of compensation and benefits of comparable key positions from similar organizations to ECFMG's Senior Staff. Also, included in the review is the Director of Human Resources and the Senior Director of Information Technology. The Committee compares the results of the compensation survey to the compensation paid to executives of ECFMG and makes adjustments, if appropriate. Annually, the Executive Compensation Committee reviews the performance of the CEO and recommends a salary increase percentage as appropriate given the performance of the CEO and the financial results of ECFMG for that year. The Committee also reviews and approves salary increase recommendations made by the CEO, for the Senior Staff. Contemporaneous minutes of all Executive Compensation Committee meetings are made reflecting the actions taken with respect to Senior Staff compensation. The result of the Committee's actions are summarized and reported to the Board. Senior Staff compensation reviews commenced in 2001. |
| FORM 990, PART VI, LINE 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. |
| FORM 990, PART XII, LINE 2C | There have been no changes during the year in the process for oversight of the audit of the financial statements. |
| FORM 990, PART XI, LINE 9 | EQUITY IN NET LOSS IN JOINT VENTURE -387,160 INCOME FROM JOINT VENTURE 58,856 BENEFICIAL INTEREST IN NET ASSETS OF FAIMER -3,162,050 ---------- CHANGE IN NET ASSETS OR FUND BALANCES -3,490,354 |
| Software ID: | |
| Software Version: |