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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 4,437,327 | 4,540,431 | 4,533,561 | 5,169,101 | 5,457,702 | 24,138,122 |
| 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 | 6,429,929 | 6,991,035 | 6,378,872 | 3,961,077 | 4,163,085 | 27,923,998 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 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 | 10,867,256 | 11,531,466 | 10,912,433 | 9,130,178 | 9,620,787 | 52,062,120 |
| 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.) | 52,062,120 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 10,867,256 | 11,531,466 | 10,912,433 | 9,130,178 | 9,620,787 | 52,062,120 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 314,894 | 821,740 | 532,831 | 692,066 | 518,096 | 2,879,627 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 314,894 | 821,740 | 532,831 | 692,066 | 518,096 | 2,879,627 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 263,804 | 309,832 | 384,120 | 289,844 | 371,705 | 1,619,305 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 22,418 | 27,271 | 49,689 | |||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 11,468,372 | 12,690,309 | 11,829,384 | 10,112,088 | 10,510,588 | 56,610,741 |
| 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, 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 2021. 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 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| 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, PART VI, SECTION A, LINE 6 | AS OF DECEMBER 31, 2021, THE ACADEMY MEMBERSHIP APPROXIMATED 11,000 MEMBERS OF WHICH 7,670 WERE FELLOWS (VOTING) MEMBERS. MEMBERSHIP IN THE ACADEMY IS AN ANNUAL, RENEWABLE MEMBERSHIP CYCLE FOR INDIVIDUALS. MEMBERS RECEIVE ACCESS AND DISCOUNTS TO ACADEMY PRODUCTS AND SERVICES SUCH AS EDUCATIONAL PROGRAMS THAT PROVIDE CONTINUING MEDICAL EDUCATION CREDITS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD MEMBERS ARE ELECTED FROM A LIST OF NOMINEES PRESENTED BY THE NOMINATING COMMITTEE TO THE FELLOW MEMBERS 60 DAYS BEFORE THE ANNUAL BUSINESS MEETING OR BY MEMBER PETITION PRESENTED 30 DAYS BEFORE THE ANNUAL BUSINESS MEETING. THE BOARD OF GOVERNORS' ARE ELECTED BY A MAJORITY OF THE FELLOW MEMBERS PRESENT AT THE ANNUAL BUSINESS MEETING AT WHICH A QUORUM IS PRESENT. MEMBERS AT LARGE, TREASURER AND SECRETARY ALL HAVE A 2 YEAR TERM. PAST PRESIDENT, PRESIDENT, PRESIDENT-ELECT AND VICE PRESIDENT ALL HAVE A 1 YEAR TERM. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FELLOW MEMBERS OF THE ACADEMY VOTE TO ELECT THE BOARD OF GOVERNORS, APPROVE APPLICATIONS INTO MEMBERSHIP AND AMEND THE BYLAWS AT THE ANNUAL BUSINESS MEETING WHERE A QUORUM IS PRESENT. |
| FORM 990, PART VI, SECTION B, LINE 11B | TO ENSURE TIMELY FILING OF THE IRS FORM 990, THE EXECUTIVE DIRECTOR SHALL SIGN AND CERTIFY THAT THE FORM IS ACCURATE AND COMPLETE. WITHIN 60 DAYS OF FILING THE 990, A COPY OF THE RETURN WILL BE EMAILED TO THE AUDIT COMMITTEE, A SUBSET OF THE BOARD, FOR REVIEW. THE AUDIT COMMITTEE WILL RESPOND BY REPLY EMAIL WITH ANY QUESTIONS WHICH WILL BE ADDRESSED AS NECESSARY BY STAFF AND/OR THE AUDITORS. IN THE EVENT THAT ANY CONCERNS ARE RAISED THAT NEED TO BE DISCUSSED BY THE FULL BOARD OF GOVERNORS, THESE ISSUES WILL BE PLACED ON THE NEXT PHONE CONFERENCE OR IN PERSON AT THE MEETING OF THE BOARD OF GOVERNORS. IN YEARS WHEN ISSUES DO NOT NECESSITATE FULL DISCUSSION BY THE BOARD OF GOVERNORS, THE BOARD OF GOVERNORS WILL RECEIVE A COPY OF THE COMPLETED 990 WITHIN 30 DAYS OF THE MEETING OF THE AUDIT COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, ALL BOARD MEMBERS, COMMITTEE MEMBERS, AND SENIOR STAFF MANAGERS COMPLETE A CONFLICT OF INTEREST FORM AND ARE REQUIRED TO SIGN. AT EACH BOARD MEETING, DISCLOSURE FORMS FROM EACH BOARD AND SENIOR STAFF MANAGER ARE INCLUDED IN THE AGENDA. AT THE START OF THE MEETING, THE PRESIDENT REMINDS EVERYONE OF THEIR OBLIGATION TO DISCLOSE ANY CONFLICTS THAT MAY ARISE DURING THE COURSE OF THE MEETING SO THE BOARD CAN DETERMINE WHETHER THAT MEMBER CAN PARTICIPATE IN THE DISCUSSION AND WHETHER HE OR SHE MUST ABSTAIN FROM VOTING ON AN ISSUE THAT IS DEEMED TO BE OF CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A | LINE 15-A THE EXECUTIVE DIRECTOR COMPENSATION POLICY OF THE AMERICAN ACADEMY OF PHYSICAL MEDICINE AND REHABILITATION (AAPM&R) INCLUDES: (1) REVIEW, DISCUSSION AND CONSENSUS BY THE EXECUTIVE COMMITTEE REGARDING PERFORMANCE OF THE EXECUTIVE DIRECTOR BASED ON INPUT FROM THE FULL BOARD OF GOVERNORS; (2) REVIEW AND DISCUSSION OF BENCHMARK DATA AS TO COMPARABLE COMPENSATION BY THE COMPENSATION COMMITTEE; AND (3) DOCUMENATION AND RECORDKEEPING OF DECISIONS AND THEIR BASES. 1. ANNUAL REVIEW. THE AAPM&R UTILIZES ITS EXECUTIVE COMMITTEE TO ASSESS THE ANNUAL PERFORMANCE OF THE EXECUTIVE DIRECTOR. FOR THE ANNUAL PERFORMANCE REVIEW, THE FULL BOARD OF GOVERNORS, INCLUDING EX-OFFICIO MEMBERS, PARTICIPATE IN PROVIDING INPUT ON THE EXECUTIVE DIRECTOR'S SUCCESS IN ACHIEVING THE DESIRED OUTCOMES FOR THE YEAR. THE EXECUTIVE COMMITTEE REVIEWS AND DISCUSSES THE FEEDBACK PROVIDED BY THE FULL BOARD OF GOVERNORS IN EVALUATING THE EXECUTIVE DIRECTOR'S OVERALL PERFORMANCE FOR THE YEAR. 2. USE OF BENCHMARK DATA. THE AAPM&R UTILIZES ITS COMPENSATION COMMITTEE TO RECOMMEND COMPENSATION FOR THE COMING YEAR FOR THE EXECUTIVE DIRECTOR. THE COMPENSATION COMMITTEE IS COMPRISED OF THE EXECUTIVE COMMITTEE, IMMEDIATE PAST PRESIDENT, AND ON MEMBER-AT-LARGE APPOINTED BY THE EXECUTIVE COMMITTEE. THE COMPENSATION COMMITTEE UTILIZES INDEPENDENT, REPUTABLE COMPENSATION SURVEYS COMPRISED OF COMPARABLE NOT-FOR-PROFIT DATA TO BENCHMARK THE EXECUTIVE DIRECTOR'S COMPENSATION TO MEMBERSHIP ASSOCIATIONS OF COMPARABLE SCOPE, BUDGETS AND LOCATION. AAPM&R TARGETS ITS PAY AT THE MEDIAN OF THE MARKETPLACE FOR WAGES IN COMPARABLE LABOR MARKETS (USUALLY THE ASSOCIATION SECTOR; DATA IS ALSO DRAWN FROM THE GENERAL INDUSTRY WHERE SIGNIFICANT LABOR COMPETITION COMES FROM THE BROADER MARKET). THIS TARGET REPRESENTS WHAT THE AAPM&R WOULD LIKE TO PAY FOR FULLY COMPETENT JOB PERFORMANCE. THE RELATIONSHIP OF AN INDIVIDUAL EMPLOYEE'S PAY TO THE TARGET DEPENDS ON SEVERAL FACTORS, INCLUDING DEMONSTRATED JOB SKILL, QUALITY OF WORK, COMPETENCIES, OTHER PERFORMANCE-RELATED FACTORS, AND MARKET PRESSURE. 3. DOCUMENATION AND RECORDKEEPING OF DECISIONS AND THEIR BASES. BASED ON PERFORMANCE EVALUATION CONSENSUS FROM THE EXECUTIVE COMMITTEE AND COMPENSATION RECOMMENDATIONS FROM THE COMPENSATION COMMITTEE, THE EXECUTIVE COMMITTEE DEVELOPS RECOMMENDATIONS FOR PERCENTAGE INCREASE IN SALARY FOR THE YEAR AND THE AMOUNT OF INCENTIVE PAYMENT TO BE AWARDED. THE RECOMMENDATIONS ARE PRESENTED FOR APPROVAL TO THE FULL BOARD OF GOVERNORS, EXCLUDING THE EX-OFFICIO MEMBERS, IN AN EXECUTIVE SESSION WITHOUT THE PRESENCE OF THE EXECUTIVE DIRECTOR. THE RECOMMENDATIONS INCLUDE SUMMARIES OF BOTH THE EXECUTIVE AND COMPENSATION COMMITTEES' DISCUSSIONS AND THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. THE BOARD MINUTES MUST REFLECT THE TERMS OF THE INCREASE AND INCENTIVE AWARD, DATE OF APPROVAL, THE MEMBERS PRESENT AND VOTING AND ANY ACTIONS TAKEN REGARDING CONSIDERATION OF THE ISSUES. LINE 15-B COMPENSATION FOR KEY EMPLOYEES OF THE ACADEMY IS DETERMINED BY THE EXECUTIVE DIRECTOR WHO UTILIZES AN ANNUAL REVIEW PROCESS, BENCHMARK DATA AND TOTAL ANNUAL APPROVED COMPENSATION BUDGET TO DETERMINE APPROPRIATE PERCENTAGE INCREASES TO COMPENSATION. OFFICERS WHO ARE MEMBERS OF THE BOARD OF GOVERNORS SERVE IN A VOLUNTEER CAPACITY AND ARE NOT COMPENSATED EXCEPT FOR TRAVEL EXPENSE REIMBURSEMENT. OFFICERS MAY BE COMPENSATED FOR OTHER SERVICES PROVIDED TO THE ACADEMY SUCH AS SPEAKER HONORARIA OR JOURNAL EDITOR STIPENDS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ACADEMY DOES NOT MAKE, NOR IS THERE ANY REQUIREMENT TO MAKE, ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART IX, LINE 11G | ADVOCACY AND HEALTH POLICY SERVICES: PROGRAM SERVICE EXPENSES 401. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 401. REGISTRY PROGRAM CONSULTING: PROGRAM SERVICE EXPENSES 69,857. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,857. EDITOR STIPENDS AND REVIEWER FEES: PROGRAM SERVICE EXPENSES 177,397. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 177,397. OTHER GENERAL CONSULTING: PROGRAM SERVICE EXPENSES 781,954. MANAGEMENT AND GENERAL EXPENSES 21,729. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 803,683. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |