Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 63,812 | 636,198 | 905,360 | 1,284,280 | 2,889,650 | |
| 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 | 101,945 | 618,042 | 1,555,461 | 2,863,783 | 5,139,231 | |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 71,741 | 343,286 | 66,193 | 481,220 | ||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 237,498 | 1,597,526 | 2,527,014 | 4,148,063 | 8,510,101 | |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | 8,510,101 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 237,498 | 1,597,526 | 2,527,014 | 4,148,063 | 8,510,101 | |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 4 | 73 | 284 | 14,261 | 14,622 | |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 4 | 73 | 284 | 14,261 | 14,622 | |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 750 | 81,257 | 932 | 173 | 83,112 | |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 238,252 | 1,678,856 | 2,528,230 | 4,162,497 | 8,607,835 | |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART III, LINE 12 | 83,112 |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | LIVE MEDICAL EDUCATION - AS THE NATION'S MEDICAL PROFESSIONAL ASSOCIATION REPRESENTING PHYSICIANS AND HEALTH PROFESSIONALS DEDICATED TO A FIRST TREATMENT OPTION FOCUSED ON IDENTIFYING AND ERADICATING THE ROOT CAUSES OF DISEASE, ACLM'S FOREMOST PRIORITY IS TO FILL THE GAPING VOID THAT EXISTS IN MEDICAL EDUCATION IN REGARD TO LIFESTYLE MEDICINE. THIS INCLUDES PRODUCING CME/CE-ACCREDITED CONFERENCES, WORKSHOPS AND SUMMITS DESIGNED TO EDUCATE, EQUIP AND EMPOWER CLINICIANS, HEALTHCARE PROFESSIONALS AND MEDICAL TRAINEES ABOUT EVIDENCE-BASED THERAPEUTIC APPROACHES TO TREAT, REVERSE AND PREVENT DISEASE. IN TANDEM WITH ACLM'S EXPONENTIAL GROWTH IN MEMBERSHIP, IT HAS ALSO EXPERIENCED SIMILAR GROWTH IN DEMAND FOR LIFESTYLE MEDICINE EDUCATION AND IS COMMITTED TO INVESTING THE FINANCIAL AND HUMAN CAPITAL NECESSARY TO MEET THE EVER-INCREASING DEMAND. |
| FORM 990, PAGE 2, PART III, LINE 4B | ONLINE MEDICAL EDUCATION - WITH THE VISION OF LIFESTYLE MEDICINE BEING THE FOUNDATION OF HEALTH AND ALL HEALTHCARE, ACLM RECOGNIZES THE IMPERATIVE TO OFFER SCALABE CME/CE-ACCREDITED ONLINE EDUCATION CURRICULA DESIGNED TO HELP FILL THE VOID IN REGARD TO LIFESTYLE MEDICINE. IN ADDITION TO ACLM'S MONTHLY WEBINAR SERIES, ITS LEARNING MANAGEMENT SYSTEM FEATURES A WIDE AND GROWING ARRAY OF EVIDENCE-BASED COURSES, INCLUDING THE LIFESTYLE MEDICINE CORE COMPETENCIES PROGRAM; THE FOUNDATIONS OF LIFESTYLE MEDICINE BOARD REVIEW COURSE; WITH REVERSING TYPE 2 DIABETES AND INSULIN RESISTANCE WITH LIFESTYLE MEDICINE; PHYSICIAN AND HEALTH PROEFSSIONAL WELLBEING; AND FOOD AS MEDICINE 101 FOR MEDICAL PROFESSIONALS CURRENTLY IN DEVELOPMENT-ALL DESGINED TO BENEFIT PHYSICIANS, HEALTH PROFESSIONALS AND THE PATIENTS THEY SERVE, AS WELL AS TRAINEES AND STUDENTS. |
| FORM 990, PAGE 2, PART III, LINE 4C | ADVOCACY/PATIENT EMPOWERMENT - ACLM ADVOCATES FOR ITS MEMBERS BY ADDRESSING BARRIERS TO LIFESTYLE MEDICINE CLINICAL PRACTICE TIED TO REIMBURSEMENT, QUALITY MEASURES, AND RELATED REGULATIONS, WHILE ALSO INVESTING HEAVILY IN DEVELOPING CLINICAL PRACTICE TOOLS AND RESOURCES. ALL EFFORTS ARE FOCUSED ON ADVANCING LIFESTYLE MEDICINE, DEFINED AS THE USE OF EVIDENCE-BASED THERAPEUTIC APPROACHES, SUCH AS A WHOLE FOOD, PLANT-PREDOMINANT DIETARY LIFESTYLE, REGULAR PHYSICAL ACTIVITY, RESTORATIVE SLEEP, STRESS MANAGEMENT, AVOIDANCE OF RISKY SUBSTANCES AND POSITIVE SOCIAL CONNECTION AS A PRIMARY TREATMENT, REVERSAL AND PREVENTION MODALTIY PROVIDED BY LIFESTYLE MEDICINE TRAINED AND CERTIFIED PHYSICIANS AND HEALTHCARE PROVIDERS. LIFESTYLE MEDICINE IS SYNONYMOUS WITH VALUE-BASED CARE, DELIVERING SUPERIOR PATIENT OUTCOMES AT LOWER COST, WITH HEALTH RESTORATION AS THE TREATMENT OUTCOME GOAL. |
| FORM 990, PAGE 2, PART III, LINE 4D | OTHER EDUCATIONAL CURRICULUM / CERTIFICATION DEVELOPMENT AND DELIVERY OF EVIDENCE-BASED LIFESTYLE MEDICINE EDUCATIONAL CURRICULA AND OFFERINGS FOR THE BENEFIT OF PRE-PROFESSIONAL EDUCATIONAL PROGRAMS, INCLUDING CULINARY MEDICINE AND FOUNDATIONS OF LIFESTYLE MEDICINE, AS WELL AS CERTIFICATION OPPORTUNITIES IN THE FIELD, WITH THE LATTER BEING IN COORDINATION WITH THE AMERICAN BOARD OF LIFESTYLE MEDICINE. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD OF DIRECTORS REVIEWS THE TAX RETURN BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE AMERICAN COLLEGE OF LIFESTYLE MEDICINE HAS A CONFLICT OF INTEREST POLICY IN PLACE AND COVERS ALL DIRECTORS, OFFICERS, AGENTS AND EMPLOYEES OF THE ORGANIZATION. IN SHORT, A CONFLICT OF INTEREST WOULD ARISE WHEN ANY OF THE ABOVE HAS COMPETING LOYALTIES BY VIRTUE OF THE PERSON'S ROLE IN THE ORGANIZATION AND ANY DUALITY WITH OTHER BUSINESSES OR ORGANIZATIONS. IF A CONFLICT OF INTEREST IS DISCOVERED OR DISCLOSED, THE AFFECTED MEMBER IS NOT ALLOWED TO PARTICIPATE IN THE DISCUSSION OR VOTING ON THE ISSUE IN CONFLICT AND THAT MEMBER'S ATTENDANCE AT ANY MEETING UPON WHICH ACTION IS TAKEN IS NOT COUNTED TOWARDS DETERMINING A QUORUM. |
| FORM 990, PAGE 6, PART VI, LINE 15A | BASE SALARY - WILL BE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE AND MAY BE INCREASED BEYOND THE COST-OF-LIVING ADJUSTMENT IN THE DISCRETION OF THE EXECUTIVE COMMITTEE BASED UPON EXTRAORDINARY PERFORMANCE OF THE EXECUTIVE. THIS BASE SALARY SHALL BE PRORATED FOR ANY PARTIAL YEAR OF THE EXECUTIVES EMPLOYMENT HEREUNDER. BONUS - THE EXECUTIVE SHALL BE ELIGIBLE TO RECEIVE AN ANNUAL BONUS BASED UPON EXTRAORDINARY PERFORMANCE AGAINST A PLAN TO BE MUTUALLY AGREED UPON BY THE EXECUTIVE COMMITTEE AND THE EXECUTIVE FROM TIME TO TIME. EACH BONUS SHALL CORRESPOND TO THE CALENDAR YEAR AND SHALL BE PAID TO THE EXECUTIVE IN ONE LUMP SUM, SUBJECT TO DEDUCTIONS AND WITHHOLDING, DURING THE FIRST MONTH OF THE FOLLOWING CALENDAR YEAR. THE BONUS IS NOT ALLOWED TO EXCEED 20% OF THE BASE SALARY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION DOES NOT MAKE PUBLIC ITS FINANCIAL STATEMENTS OR GOVERNING DOCUMENTS. |
| FORM 990, PART XI, LINE 9 | 481(A) CHANGE IN ACCOUNTING METHOD -406,529 |
| FORM 990, PAGE 12, PART XII, LINE 1 | CHANGED FROM CASH ACCOUNTING METHOD IN 2018 TO THE ACCRUAL METHOD IN 2019. |
| Software ID: | |
| Software Version: |