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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,025 | 5,190 | 6,343 | 10,004 | 1,960 | 24,522 |
| 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 | 2,605,743 | 3,072,918 | 4,555,801 | 5,293,389 | 5,860,002 | 21,387,853 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 26,694 | 56,567 | 20,833 | 10,084 | 29 | 114,207 |
| 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 | 2,633,462 | 3,134,675 | 4,582,977 | 5,313,477 | 5,861,991 | 21,526,582 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 1,000 | 10,000 | 11,000 | |||
| 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.. | 1,000 | 10,000 | 11,000 | |||
| 8 | Public support. (Subtract line 7c from line 6.) | 21,515,582 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 2,633,462 | 3,134,675 | 4,582,977 | 5,313,477 | 5,861,991 | 21,526,582 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 59,062 | 65,207 | 89,835 | 115,839 | 127,853 | 457,796 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 59,062 | 65,207 | 89,835 | 115,839 | 127,853 | 457,796 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 17,130 | 17,130 | ||||
| 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.).. | 2,709,654 | 3,199,882 | 4,672,812 | 5,429,316 | 5,989,844 | 22,001,508 |
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
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2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software Version: |
| Return Reference | Explanation |
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| Form 990, Part VI, Section A, line 6 | ELSO Member Centers (hospitals and hospital systems) that pay their annual membership dues and contribute data to the ELSO Registry are considered active center members. Individual members of ELSO are physicians and nonphysicians that pay annual member dues.Corporate members are those that pay an annual corporate membership fee. Center membership dues differ depending on the location of the center. ELSO uses the World Bank Organization's resource categorization of countries to apply discounted rates that reflect more constrained resource countries. ELSO is a directorship governance model. The Board of Directors governs the organization, with its roles and responsibilities granted under the State of Michigan for non-profit organizations. ELSO maintains our bylaws on our website and reports changes to the Attorney General of the State of Michigan, as required by state law. A Steering Committee serves as an advisor to the Board. The Steering Committee includes our global Chapter Chairs, standing committee chairs, and several liaisons to specialty clinical professional. |
| Form 990, Part VI, Section A, line 7a | The Officers of the Board are appointed by the Board as term limits require, which are published in ELSO's bylaws, available and maintained here: https://www.elso.org/aboutus/by-laws.aspx. Majority votes for officers are required for a successful election. Steering Committee members are nominated by any active member center. Eligibility criteria and term limits are found in ELSO's bylaws. Steering Committee members vote for its new members after the Nominations & Membership Committee has prepared a candidate list from the nominated candidates. The Steering Committee ratifies its vote conducted by confidential electronic ballot. The SC election results are finalized by the Board of Directors, where they can ratify the election results or make a change. Majority vote of the Board is required for a successful election. |
| Form 990, Part VI, Section B, line 11b | THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS. ONCE THE BOARD APPROVES THE FORM 990 IS SIGNED AND SUBMITTED. |
| Form 990, Part VI, Section B, line 12c | IN THE EVENT THAT THE BOARD SHOULD ESTABLISH THAT A PROPOSED TRANSACTION OR ARRANGEMENT ESTABLISHES A CONFLICT OF INTEREST, THE BOARD SHALL THEN PROCEED WITH THE FOLLOWING ACTIONS: A)ANY INTERESTED INDIVIDUAL MAY RENDER A REQUEST OR REPORT AT THE BOARD MEETING, BUT UPON COMPLETION OF SAID REQUEST OR REPORT THE INDIVIDUAL SHALL BE EXCUSED WHILE THE BOARD DISCUSSES THE INFORMATION AND/OR MATERIAL PRESENTED, AND THEN VOTES ON THE TRANSACTION OR ARRANGEMENT PROPOSED INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B)THE CHAIRPERSON OF THE BOARD SHALL, IF DEEMED NECESSARY AND APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C)AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER ELSO CAN OBTAIN WILL REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D)IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN ELSO'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION ARRANGEMENT IN CONFORMITY WITH THIS DETERMINATION. SHOULD THE BOARD HAVE REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THE BOARD SHALL THEN INFORM THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE INTERESTED PERSON'S EXPLANATION AND AFTER MAKING FURTHER INVESTIGATION AS MAY BE WARRANTED IN CONSIDERATION OF THE CIRCUMSTANCES, THE BOARD DETERMINES THE INTERESTED PERSON INTENTIONALLY FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. ALL MINUTES OF THE BOARD MEETINGS, WHEN APPLICABLE, SHALL CONTAIN THE FOLLOWING INFORMATION: A)THE NAMES OF ALL THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. B)THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSIONS, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. |
| Form 990, Part VI, Section B, line 15a | IN DETERMINING THE COMPENSATION OF TOP OFFICIALS, FIRST A MARKET RESEARCH IS CONDUCTED FOR COMPARABLE SALARIES. THE RESULTS OF THE MARKET RESEARCH ARE REVIEWED BY THE STEERING COMMITTEE WHICH THEN MAKES A RECOMMENDATION FOR COMPENSATION TO THE BOARD FOR APPROVAL. |
| Form 990, Part VI, Section C, line 19 | ELSO SHALL KEEP AT ITS PRINCIPAL OFFICE A COPY OF ITS FEDERAL TAX EXEMPTION APPLICATION AND ITS ANNUAL INFORMATION RETURNS FOR THREE YEARS FROM THEIR DATE OF FILING, WHICH SHALL BE OPEN TO PUBLIC INSPECTION AND COPYING TO THE EXTENT REQUIRED BY LAW. |
| Form 990, Part III, Line 4b, Other Program Services: | EDUCATION AND TRAINING: ELSO INCREASED OUR OFFERINGS OF IN-PERSON TRAINING FOR SIMULATION AND CANNULATION COURSES IN 2024, NOTING HIGH DEMAND FOR BOTH IN 2023. IN-PERSON COURSES BEGAN IN JANUARY AT THE SOCIETY FOR CRITICAL CARE MEDICINE (SCCM) CONFERENCE IN PHOENIX, ARIZONA, WHERE 60+ LEARNERS WERE TRAINED IN ECLS SIMULATION, WHICH ALSO QUALIFIES AS A STEP 2 CRITERIA FOR THE ADULT CERTIFICATION EXAM (EAEC). SIMULATION AND CANNULATION COURSES WERE HELD IN APRIL, JUNE, SEPTEMBER, AND NOVEMBER. THIS WAS THE FIRST YEAR THAT A NEO/PEDS SIMULATION COURSE WAS HELD, WHICH WE EXPECT TO GROW NEXT YEAR WITH THE RELEASE OF THE REST OF THE NEO/PEDS COURSES. THIS WAS ALSO THE FIRST TIME THAT ELSO HELD ADULT SIMULATION COURSES IN CONCERT WITH OUR ANNUAL CONFERENCE. DEMAND IS GROWING FOR ELSO. FOUNDATIONS A VIRTUAL TRAINING PROGRAM FOR ADULT PRACTITIONERS. DEMAND IS ALSO GROWING FOR THE CERTIFICATION EXAM: E-AEC, ALSO A VIRTUAL COURSE. |
| Form 990, Part III, Line 4c, Other Program Services: | ANNUAL CONFERENCE: SEATTLE, WASHINGTON WAS THE LOCATION OF THIS YEAR'S CONFERENCE, WHICH SET A NEW ATTENDANCE RECORD FOR ELSO AT 1,509 IN PERSON ATTENDEES. SPONSORSHIP FROM INDUSTRY WAS ALSO AT A RECORD HIGH. WE HAD THE MOST SPEAKERS WE HAVE EVER INVITED, WHICH CONTINUES TO FOSTER THE NEXT GENERATION OF SCIENTIFIC LEADERSHIP, ALONG WITH MORE DIVERSITY. THIS WAS THE FIRST YEAR ELSO INVITED ISHLT TO JOINTLY DEVELOP WHAT BECAME TWO BREAKOUT SESSIONS ON TRANSPLANT RELATED CONTENT. THE TEAMS DID A WONDERFUL JOB PLANNING THIS TOGETHER AND THERE WAS A LOT OF ENTHUSIASM FOR THE PARTNERSHIP. THE CONFERENCE FEATURED A MOUNTAIN HIKER RESCUE AND HIS CHAIN OF SURVIVAL TEAM AS OUR OPENING SESSION A TEAM BASED IN SEATTLE, WHICH INCLUDED THE US NAVY. IT'S A REMARKABLE STORY THAT TIED IN MUCH WORK IN OUR FIELD FOR ECPR AND OTHER OUT OF HOSPITAL SYSTEMS THAT NEED TO COME TOGETHER TO ACHIEVE BETTER PATIENT OUTCOMES. |
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