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 |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 0 | 1,154,751 | 523,165 | 717,667 | 1,048,300 | 3,443,883 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 0 | 1,154,751 | 523,165 | 717,667 | 1,048,300 | 3,443,883 |
| 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) .. | 2,506,473 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 937,410 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 0 | 1,154,751 | 523,165 | 717,667 | 1,048,300 | 3,443,883 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | 18 | 37 | 13 | 43 | 111 |
| 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.).. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Total support. Add lines 7 through 10 | 3,443,994 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 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 | ||||||
| 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.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on 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.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| 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 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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 23017437 |
| Software Version: | 2023v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 1 ORGANIZATION'S MISSION | COLLABORATION INCLUDES (I) WITH SURGEONS AND OTHER STAKEHOLDERS IN THE PROVISION OF CARE THROUGH THE ABDOMINAL CORE HEALTH QUALITY COLLABORATIVE WHICH GATHERS, ANALYZES, COLLABORATIVELY SHARES, AND PUBLISHES DATA RELATING TO THE SURGICAL INTERVENTION AND TREATMENT OF HERNIA, ABDOMINAL CORE, AND ABDOMINAL WALL DISEASE IN HUMAN PATIENTS WITHIN THE UNITED STATES, UTILIZING A WEB-BASED DATA COLLECTION SYSTEM, CURRENTLY FOUND AT ACHQC.ORG AND (II) WITH PATIENTS THROUGH THE ACHQC PATIENT ENGAGEMENT & ADVOCACY COMMITTEE. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 4,200 including grants of $ 0)(Revenue $ 0) IN 2023, ACHQC CONTINUED THE EXPANSION OF EMBEDDED REGISTRY-BASED STUDIES TO USE QC DATA TO CONDUCT PROSPECTIVE STUDIES RELATED TO THE SURGICAL CARE OF HERNIAS AND ABDOMINAL CORE DISEASES AND SIGNIFICANTLY FOR THE FUTURE EXPANSION OF THE REGISTRY, DEVELOPED THE PROTOCOLS AND VARIABLES TO EXPAND THE REGISTRY IN 2024 TO PROVIDE A HIATAL HERNIA MODULE WHICH WILL SUPPORT THE COLLECTION AND ANALYSES OF DATA ON HIATAL HERNIA SURGERIES. |
| Form 990, Part VI, Line 1a Material differences in voting rights | THERE ARE TWO CLASSES OF VOTING DIRECTORS ON THE ABDOMINAL CORE HEALTH QUALITY COLLABORATIVES (ACHQC) BOARD: 1) THE FIRST CLASS COMPRISES TWO THIRDS OF THE BOARD AND THESE DIRECTORS APPOINT THEIR REPLACEMENTS AND CAN REMOVE THE DIRECTORS IN THIS CLASS. 2) THE SECOND CLASS OF DIRECTORS COMPRISE THE OTHER ONE THIRD OF THE BOARD AND ARE APPOINTED AND REMOVED BY AMERICAS HERNIA SOCIETY, AND THESE DIRECTORS CANNOT VOTE TO APPOINT OR REMOVE THE DIRECTORS IN THE FIRST CLASS OF DIRECTORS. |
| Form 990, Part VI, Line 3 Delegation of management duties | THE ORGANIZATION ENGAGED GODDARD ASSOCIATES FOR THE MANAGEMENT AND ADMINISTRATIVE SERVICES DURING THE PERIOD 01/01/2023 TO 12/31/2023. DURING THAT ENTIRE PERIOD, NICOLE GODDARD WAS THE EXECUTIVE DIRECTOR OF ABDOMINAL CORE HEALTH QUALITY COLLABORATIVE AND WAS COMPENSATED $151,941 FOR HER WORK AS THE EXECUTIVE DIRECTOR OF ACHQC. |
| Form 990, Part VI, Line 6 Classes of members or stockholders | THERE ARE TWO CLASSES OF VOTING DIRECTORS ON THE ABDOMINAL CORE HEALTH QUALITY COLLABORATIVE'S (ACHQC) BOARD: 1) THE FIRST CLASS COMPRISES TWO THIRDS OF THE BOARD AND THESE DIRECTORS APPOINT THEIR REPLACEMENTS AND CAN REMOVE THE DIRECTORS IN THIS CLASS. 2) THE SECOND CLASS OF DIRECTORS COMPRISE THE OTHER ONE THIRD OF THE BOARD AND ARE APPOINTED AND REMOVED BY AMERICAS HERNIA SOCIETY, AND THESE DIRECTORS CANNOT VOTE TO APPOINT OR REMOVE THE DIRECTORS IN THE FIRST CLASS OF DIRECTORS. BASED UPON THIS SECOND CLASS OF BOARD APPOINTMENT AUTHORITY, AMERICAS HERNIA SOCIETY IS CONSIDERED A MEMBER OF ACHQC FOR FORM 990 REPORTING PURPOSES. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | THERE ARE TWO CLASSES OF VOTING DIRECTORS ON THE ABDOMINAL CORE HEALTH QUALITY COLLABORATIVE'S (ACHQC) BOARD: 1) THE FIRST CLASS COMPRISES TWO THIRDS OF THE BOARD AND THESE DIRECTORS APPOINT THEIR REPLACEMENTS AND CAN REMOVE THE DIRECTORS IN THIS CLASS. 2) THE SECOND CLASS OF DIRECTORS COMPRISE THE OTHER ONE THIRD OF THE BOARD AND ARE APPOINTED AND REMOVED BY AMERICAS HERNIA SOCIETY, AND THESE DIRECTORS CANNOT VOTE TO APPOINT OR REMOVE THE DIRECTORS IN THE FIRST CLASS OF DIRECTORS. BASED UPON THIS SECOND CLASS OF BOARD APPOINTMENT AUTHORITY, AMERICAS HERNIA SOCIETY IS CONSIDERED A MEMBER OF ACHQC FOR FORM 990 REPORTING PURPOSES. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO THE BOARD WITH TIME TO REVIEW PRIOR TO ITS FILING WITH THE IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | CONFLICT OF INTEREST POLICY: AN ANNUAL CONFLICT OF INTEREST FORM IS COMPLETED BY EACH DIRECTOR AND FILED WITH THE ORGANIZATION WHICH IS REQUIRED TO BE UPDATED WITHIN 30 DAYS OF ANY CHANGE. ALSO, AT THE SEMI ANNUAL IN PERSON DIRECTOR MEETINGS, CONFLICTS ARE ANNOUNCED BY EACH DIRECTOR AT THE BEGINNING OF EACH MEETING. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE PERSON WITH A CONFLICT RECUSES HIM OR HERSELF FROM THE DECISION-MAKING PROCESS AND THE INDEPENDENT MEMBERS OF THE BOARD VOTE ON WHETHER OR NOT THE ORGANIZATIONS INTERESTS ARE BEST SERVED BY PARTICIPATING IN THE TRANSACTION WITH A MEMBER WHO HAS A CONFLICT. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The compensation of the President/CMO and VP/Director of Outcomes and Quality was determined by a formal compensation study through a retained, independent expert. The Executive Director is not compensated by ACHQC, but rather is compensated through Goddard Associates which is retained by ACHQC to manage its day-to-day operations under a negotiated management agreement. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | THE SALARIES OF THE PRESIDENT/MEDICAL DIRECTOR AND THE VICE PRESIDENT/DIRECTOR OF QUALITY AND OUTCOMES ARE THE SAME AS THEIR COMPENSATION PREVIOUSLY PAID BY AN AFFILIATED ORGANIZATION THAT HAS SINCE STATUTORILY MERGED INTO ABDOMINAL CORE HEALTH QUALITY COLLABORATIVE (ACHQC). COMPENSATION AT THAT AFFILIATED ORGANIZATION WAS SET IN 2016 BY PETER MITERKO OF COMPENSATION AND BENEFIT SOLUTIONS, LLC WHO ISSUED A SECTION 4958 OPINION ON COMPENSATION, AND THE OFFICER COMPENSATION HAS NOT CHANGED SINCE THEN. NO OTHER EMPLOYEE COMPENSATION IS SO REVIEWED, BUT NO OTHER EMPLOYEE IS COMPENSATED AT A RATE EXCEEDING $20/HOUR AND NONE WORK MORE THAN 20 HOURS PER MONTH. |
| Form 990, Part VI, Line 19 Required documents available to the public | In 2023, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC WITHOUT A VALID BUSINESS PURPOSE. THE FORM 990 IS PROVIDED UPON REQUEST. Since April 1, 2024, a public version of ACHQC's Form 990 is posted on its website. |
| Form 990, Part VII, Section A Description of Compensation: | OFFICER MIKE ROSEN, PRESIDENT, ALSO SERVES AS CHIEF MEDICAL OFFICER. OFFICER BEN POULOSE, VICE PRESIDENT, ALSO SERVES AS DIRECTOR OF QUALITY AND OUTCOMES. BOTH ARE COMPENSATED PRIMARILY FOR THEIR EMPLOYEE ROLES VS THOSE OF THEIR OFFICER ROLES AS PRESIDENT AND VICE PRESIDENT, RESPECTIVELY. |
| Form 990, Part IX, Line 11g Other Fees | DATA COORDINATION - Total Expense: 240622, Program Service Expense: 240622, Management and General Expenses: , Fundraising Expenses: ; PROFESSIONAL FEES - Total Expense: 113006, Program Service Expense: 113006, Management and General Expenses: , Fundraising Expenses: ; EXECUTIVE CONTRACT - Total Expense: 103250, Program Service Expense: 82850, Management and General Expenses: , Fundraising Expenses: 20400; PAYROLL SERVICES - Total Expense: 3419, Program Service Expense: 3419, Management and General Expenses: , Fundraising Expenses: ; |
| Software ID: | 23017437 |
| Software Version: | 2023v5.1 |