TY 2024 Form 990

- TIN:

Form990

Department of the TreasuryInternal Revenue Service

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025

BCheck if applicable: Address change Name change Initial return Final return/terminated Amended return Application pending

CName of organization
AMERICAN COLLEGE OF SURGEONS

Doing business as

Number and street (or P.O. box if mail is not delivered to street address)
633 N SAINT CLAIR STREET

Room/suite

City or town, state or province, country, and ZIP or foreign postal code
CHICAGO, IL60611

D Employer identification number

36-2192800

E Telephone number

G Gross receipts $ 403,749,387

F Name and address of principal officer:
BETH H SUTTON
633 N SAINT CLAIR STREET
CHICAGO,IL60611

Tax-exempt status: 501(c)(3) 501(c) ( ) (insert no.) 4947(a)(1) or 527

Website:

WWW.FACS.ORG

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. See instructions.

H(c)

Group exemption number

K Form of organization: Corporation Trust Association Other

L Year of formation: 1912

M State of legal domicile: IL

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: TO IMPROVE THE QUALITY OF CARE OF THE SURGICAL PATIENT THROUGH EDUCATION AND RESEARCH.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	23
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	22
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	532
6	Total number of volunteers (estimate if necessary) .............	6	2,000
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	-684,980
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	307,889

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	23,752,991	24,967,423
9	Program service revenue (Part VIII, line 2g) .........	100,390,296	101,392,562
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	16,703,485	48,257,376
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	862,729	2,853,559
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	141,709,501	177,470,920
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	2,161,408	2,216,315
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	78,888,524	79,984,498
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 707,095
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	61,561,598	60,348,603
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	142,611,530	142,549,416
19	Revenue less expenses. Subtract line 18 from line 12.......	-902,029	34,921,504
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	721,611,230	773,004,565
21	Total liabilities (Part X, line 26).............	186,530,820	181,941,749
22	Net assets or fund balances. Subtract line 21 from line 20.....	535,080,410	591,062,816

Part II

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name

Firm's EIN

Firm's address

Phone no.

May the IRS discuss this return with the preparer shown above? See Instructions. ..........YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y Form 990 (2024)

Form 990 (2024)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III..............

Briefly describe the organization’s mission: THE AMERICAN COLLEGE OF SURGEONS IS DEDICATED TO IMPROVING THE CARE OF THE SURGICAL PATIENT AND TO SAFEGUARDING STANDARDS OF CARE IN AN OPTIMAL AND ETHICAL PRACTICE ENVIRONMENT.

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ..................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ........................... Yes No

If "Yes," describe these changes on Schedule O.

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.


4a	(Code: ) (Expenses $ 53,936,424 including grants of $ 2,500 ) (Revenue $ 84,881,131 )
	THE MISSION OF THE ACS QUALITY PROGRAMS, FORMERLY REFERRED TO AS THE DIVISION OF RESEARCH AND OPTIMAL CARE (DROPC), IS TO ENABLE SURGEONS TO APPLY THE BEST SCIENTIFIC EVIDENCE IN THEIR DAILY PRACTICE WITH RESPECT, COMPASSION, AND DIGNITY FOR ALL PATIENTS. ACS QUALITY PROGRAMS FOCUS ON CONDUCTING RESEARCH AND DEVELOPING PROGRAMS TO ENHANCE THE QUALITY OF SURGICAL PATIENT CARE BY ANALYZING DATA AND IDENTIFYING AREAS FOR IMPROVEMENT THROUGH INITIATIVES SUCH AS THE ACS NATIONAL SURGICAL QUALITY IMPROVEMENT PROGRAM (ACS NSQIP). (CONTINUED IN SCH O).

4b	(Code: ) (Expenses $ 21,884,484 including grants of $ 28,167 ) (Revenue $ 11,370,621 )
	EDUCATIONAL PROGRAMS - THE COLLEGE'S EDUCATION DIVISION SUPPORTS THE EFFORTS OF PRACTICING SURGEONS, SURGERY RESIDENTS, MEDICAL STUDENTS, AND MEMBERS OF SURGICAL TEAMS TO PROVIDE THE BEST CARE TO PATIENTS. UNDER THE NEW STRATEGIC PLAN, THE DIVISION FOCUSES ON PROVIDING TIMELY, EVIDENCE-BASED TRAINING THROUGH ACCESSIBLE AND MODERNIZED PLATFORMS TO PREPARE SURGEONS FOR CURRENT AND FUTURE ROLES. TO HELP SURGEONS OPTIMIZE THEIR PRACTICES, ATTAIN NEW SKILLS, AND MANAGE THEIR CAREERS, THE ACS OFFERS DOZENS OF EDUCATIONAL OPPORTUNITIES THAT CONTINUALLY EVOLVE TO MEET CHANGING NEEDS. THESE OPPORTUNITIES RANGE FROM RIGOROUS READINESS ASSESSMENTS FOR RESIDENTS TO COURSES DESIGNED TO ENHANCE SURGEONS' SKILLS AS EDUCATORS AND LEADERS. (CONTINUED IN SCH O).

4c	(Code: ) (Expenses $ 10,759,489 including grants of $ 2,115,648 ) (Revenue $ 686,734 )
	THE DIVISION OF MEMBER SERVICES SERVES AS THE PRIMARY ARCHITECT OF THE AMERICAN COLLEGE OF SURGEONS PROFESSIONAL COMMUNITY, SUPPORTING MORE THAN 93,000 SURGEONS, MEDICAL STUDENTS, AND SURGICAL CARE TEAM MEMBERS GLOBALLY. THE DIVISION IS DEDICATED TO FOSTERING PROFESSIONAL CONNECTIONS, DELIVERING PRACTICAL PRACTICE RESOURCES, AND CULTIVATING LEADERSHIP PATHWAYS FOR SURGEONS AT EVERY CAREER STAGE FROM RESIDENCY THROUGH RETIREMENT. (CONTINUED IN SCH O)

	(Code: ) (Expenses $ 25,587,863 including grants of $ 70,000 ) (Revenue $ 975,069 )
	THE PURPOSE OF THE DIVISION OF ADVOCACY AND HEALTH POLICY IS TO IDENTIFY AND ADDRESS PUBLIC POLICY ISSUES AFFECTING SURGEONS AND THEIR PATIENTS AT BOTH FEDERAL AND STATE LEVELS. THE ACS MAINTAINS PRODUCTIVE RELATIONSHIPS WITH POLICYMAKERS TO PROTECT THE ROLE OF SURGEONS AS LEADERS OF THE CARE TEAM.MEDICARE PHYSICIAN PAYMENT REFORM: REFORMING THE PHYSICIAN PAYMENT SYSTEM IS A TOP PRIORITY AS SURGEONS FACE CONTINUED REDUCTIONS. FOLLOWING ACS ADVOCACY, A BUDGET RECONCILIATION PACKAGE PROVIDED SHORT-TERM RELIEF, INCLUDING LANGUAGE TO INCREASE MEDICARE PHYSICIAN PAYMENTS BY 2.5% FOR 2026.GLOBAL SURGICAL PACKAGES: THE ACS SUBMITTED FORMAL TESTIMONY TO MEDPAC AND CMS ADVOCATING AGAINST REVALUING OR ELIMINATING 10- AND 90-DAY GLOBAL SURGICAL PACKAGES WITHOUT ACCURATE DATA, EMPHASIZING THAT ARBITRARY CHANGES COULD RESULT IN UNINTENDED FINANCIAL CONSEQUENCES FOR PATIENTS.WORKFORCE AND PATIENT ACCESS: THE ACS CHAMPIONS LEGISLATION TO STRENGTHEN THE SURGICAL WORKFORCE, INCLUDING THE RESIDENT EDUCATION DEFERRED INTEREST (REDI) ACT, WHICH ALLOWS RESIDENTS TO DEFER STUDENT LOAN PAYMENTS WITHOUT INTEREST.EMERGENCY PREPAREDNESS: A PRIMARY FOCUS REMAINS THE REAUTHORIZATION OF THE PANDEMIC ALL-HAZARDS PREPAREDNESS ACT (PAHPA), WHICH INCLUDES THE MISSION ZERO GRANT PROGRAM THAT EMBEDS MILITARY SURGEONS INTO CIVILIAN TRAUMA SYSTEMS.PUBLIC HEALTH AND SAFETY: THE ACS LEADS FIREARM INJURY PREVENTION EFFORTS THROUGH PUBLIC HEALTH RESEARCH AND DISCUSSIONS WITH FEDERAL OFFICES, AND ADVOCATES FOR THE IMPROVING POLICE CARE ACT TO SUPPORT "STOP THE BLEED" INITIATIVES.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 25,587,863 including grants of $ 70,000 ) (Revenue $ 975,069 )
4e	Total program service expenses112,168,259

Form 990 (2024)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A Click to see attachment

List of Attached Documents:

// Content

.....................

Yes

Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment

List of Attached Documents:

// Content

...

Yes

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Click to see attachment

List of Attached Documents:

// Content

.............

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II Click to see attachment

List of Attached Documents:

// Content

.........

Yes

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III Click to see attachment

List of Attached Documents:

// Content

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Click to see attachment

List of Attached Documents:

// Content

.........................

Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Click to see attachment

List of Attached Documents:

// Content

....

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III Click to see attachment

List of Attached Documents:

// Content

..............

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Click to see attachment

List of Attached Documents:

// Content

..............

Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......

Yes

If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment

List of Attached Documents:

// Content

...................

11a

Yes

Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Click to see attachment

List of Attached Documents:

// Content

.......

11b

Yes

Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Click to see attachment

List of Attached Documents:

// Content

.......

11c

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX Click to see attachment

List of Attached Documents:

// Content

............

11d

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Click to see attachment

List of Attached Documents:

// Content

11e

Yes

Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X Click to see attachment

List of Attached Documents:

// Content

11f

Yes

12a

Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII Click to see attachment

List of Attached Documents:

// Content

......................

12a

Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment

List of Attached Documents:

// Content

12b

Yes

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E

14a

Did the organization maintain an office, employees, or agents outside of the United States? .....

14a

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV......... Click to see attachment

List of Attached Documents:

// Content

14b

Yes

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV..... Click to see attachment

List of Attached Documents:

// Content

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV... Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II..... Click to see attachment

List of Attached Documents:

// Content

Yes

Form 990 (2024)

Page 4

Part IV

Checklist of Required Schedules (continued)

Yes

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment

List of Attached Documents:

// Content

Yes

24a

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............

24a

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............

24c

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...

24d

25a

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I .... Click to see attachment

List of Attached Documents:

// Content

25a

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I....................... Click to see attachment

List of Attached Documents:

// Content

25b

Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II Click to see attachment

List of Attached Documents:

// Content

...........

Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?

If "Yes," complete

Schedule L, Part III Click to see attachment

List of Attached Documents:

// Content

.........................

Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV...................... Click to see attachment

List of Attached Documents:

// Content

28a

Yes

A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV..... Click to see attachment

List of Attached Documents:

// Content

28b

A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................

28c

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M.. Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M ................. Click to see attachment

List of Attached Documents:

// Content

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............ Click to see attachment

List of Attached Documents:

// Content

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1......................... Click to see attachment

List of Attached Documents:

// Content

Yes

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

Yes

If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ... Click to see attachment

List of Attached Documents:

// Content

35b

Yes

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment

List of Attached Documents:

// Content

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Click to see attachment

List of Attached Documents:

// Content

Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

Part V

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........

Yes

Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..

164

Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Form 990 (2024)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................

532

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?...

Yes

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

Yes

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..

Yes

If "Yes," enter the name of the foreign country: CA , UK , GM , FR
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................

Organizations that may receive deductible contributions under section 170(c).

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................

If "Yes," did the organization notify the donor of the value of the goods or services provided? .....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................

Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........

Sponsoring organizations maintaining donor advised funds.

Did the sponsoring organization make any taxable distributions under section 4966?........

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........

11b

12a

Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?

12a

If "Yes," enter the amount of tax-exempt interest received or accrued during the year.

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.

13a

Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....

13b

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.

Yes

Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.

Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.

Form 990 (2024)

Page 6

Part VI

Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI..............

Section A. Governing Body and Management

Yes

Enter the number of voting members of the governing body at the end of the tax year

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

Enter the number of voting members included in line 1a, above, who are independent

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................

Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .......................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

10b

11a

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................

11a

Yes

Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....

12a

Did the organization have a written conflict of interest policy? If "No," go to line 13.......

12a

Yes

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Yes

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................

12c

Yes

Did the organization have a written whistleblower policy? ...............

Yes

Did the organization have a written document retention and destruction policy? .........

Yes

Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

Other officers or key employees of the organization ................

15b

Yes

If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.

16a

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................

16a

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............

16b

Section C. Disclosure

List the states with which a copy of this Form 990 is required to be filed

Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other (explain in Schedule O)

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, address, and telephone number of the person who possesses the organization's books and records:
PAIGE A RODGERS633 N SAINT CLAIR STREET CHICAGO,IL60611 (312) 202-5000

Form 990 (2024)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet

List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."

List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) LENA M NAPOLITANO DIR...................................................................... (THRU 10/24)/V.CHAIR (AS OF 10/24)	39.00 ................. 1.00	X	X	25,001	0	0
(2) BETH H SUTTON...................................................................... ACS PRESIDENT (AS OF 10/24)	1.00 ................. 2.00	X	X	662	0	0
(3) FABRIZIO MICHELASSI V CHAIR...................................................................... (THRU 10/24)/ CHAIR (AS OF 10/24)	1.00 ................. 1.00	X	X	0	0	0
(4) HENRI R FORD...................................................................... ACS PRESIDENT (THRU 10/24)	1.00 ................. 2.00	X	X	73,809	0	0
(5) ANTHONY ATALA CHAIR...................................................................... (THRU 10/24) / DIR. (AS OF 10/24)	1.00 ................. 1.00	X		0	0	0
(6) CAROL L BROWN...................................................................... DIRECTOR	1.00 ................. 1.00	X		0	0	0
(7) FRANCOISE P CHAGNON...................................................................... DIRECTOR	1.00 ................. 1.00	X		0	0	0
(8) ANNESLEY AJ W COPELAND...................................................................... DIRECTOR	1.00 ................. 1.00	X		0	0	0
(9) JAMES C DENNENY III...................................................................... DIRECTOR (THRU 10/24)	1.00 ................. 1.00	X		0	0	0
(10) DANIEL L DENT...................................................................... DIRECTOR (AS OF 10/24)	1.00 ................. 1.00	X		0	0	0
(11) AUDRA A DUNCAN...................................................................... DIRECTOR (AS OF 10/24)	1.00 ................. 1.00	X		0	0	0
(12) TIMOTHY J EBERLEIN...................................................................... DIRECTOR (THRU 10/24)	39.00 ................. 1.00	X		162,500	0	0
(13) DIANA L FARMER...................................................................... DIRECTOR	1.00 ................. 1.00	X		0	0	0
(14) LIANE S FELDMAN...................................................................... DIRECTOR	1.00 ................. 1.00	X		0	0	0
(15) JAMES W FLESHMAN JR...................................................................... DIRECTOR	1.00 ................. 1.00	X		0	0	0
(16) ARUN K GOSAIN...................................................................... DIRECTOR (AS OF 10/24)	1.00 ................. 1.00	X		0	0	0
(17) ANDREA A HAYES-DIXON...................................................................... DIRECTOR	1.00 ................. 1.00	X		0	0	0

Form 990 (2024)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)				(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) SANJAY R PARIKH........................................................................ DIRECTOR (AS OF 10/24)	1.00 .......................1.00	X				0	0	0
(19) LINDA G PHILLIPS........................................................................ DIRECTOR (THRU 10/24)	1.00 .......................1.00	X				0	0	0
(20) SARWAT SALIM........................................................................ DIRECTOR	1.00 .......................1.00	X				0	0	0
(21) MARK T SAVARISE........................................................................ DIRECTOR (THRU 07/24)	1.00 .......................1.00	X				0	0	0
(22) KENNETH W SHARP........................................................................ DIRECTOR	1.00 .......................1.00	X				0	0	0
(23) ANTON N SIDAWY........................................................................ DIRECTOR (THRU 07/24)	1.00 .......................1.00	X				0	0	0
(24) STEVEN C STAIN MD........................................................................ DIRECTOR	1.00 .......................1.00	X				0	0	0
(25) GARY L TIMMERMAN........................................................................ DIRECTOR	1.00 .......................1.00	X				0	0	0
(26) SHELLY D TIMMONS........................................................................ DIRECTOR	1.00 .......................1.00	X				0	0	0
(27) DAVID J WELSH........................................................................ DIRECTOR	1.00 .......................1.00	X				0	0	0
(28) PHILIP R WOLINSKY........................................................................ DIRECTOR	1.00 .......................1.00	X				0	0	0
(29) DOUGLAS E WOOD........................................................................ DIRECTOR	1.00 .......................1.00	X				0	0	0
(30) DON K NAKAYAMA........................................................................ TREASURER	1.00 .......................2.00		X			0	0	0
(31) DENNIS H KRAUS........................................................................ SECOND VP (AS OF 10/24)	1.00 .......................1.00		X			0	0	0
(32) DEBORAH A KUHLS........................................................................ SECOND VP (THRU 10/24)	1.00 .......................1.00		X			0	0	0
(33) SHERRY M WREN........................................................................ SECRETARY	1.00 .......................1.00		X			0	0	0
(34) PATRICIA L TURNER........................................................................ EXECUTIVE DIRECTOR & CEO	38.00 .......................2.00		X			1,151,185	0	299,707
(35) PAIGE A RODGERS........................................................................ CFO	38.00 .......................2.00		X			660,957	0	96,697
(36) NANCY L GANTT........................................................................ FIRST VP (AS OF 10/24)	1.00 .......................1.00		X			10,595	0	0
(37) TYLER G HUGHES........................................................................ FIRST VP (THRU 10/24)	39.00 .......................1.00		X			96,564	0	0
(38) AJIT SACHDEVA........................................................................ SVP, EDUCATION	40.00 .......................0.00			X		907,257	0	312,801
(39) CLIFFORD KO........................................................................ SVP, QUALITY PROGRAMS	40.00 .......................0.00			X		979,836	0	177,676
(40) MICHAEL J SUTHERLAND........................................................................ SVP, MEMBER SERVICES	40.00 .......................0.00			X		619,563	0	133,591
(41) MICHELLE MCGOVERN........................................................................ CHIEF HR OFFICER	40.00 .......................0.00				X	571,329	0	201,828
(42) RONALD J WEIGEL........................................................................ MEDICAL DIRECTOR, CANCER PROGRAMS	40.00 .......................0.00				X	710,845	0	38,776
(43) CHRISTIAN D SHALGIAN........................................................................ SVP. ADVOCACY AND HEALTH	40.00 .......................0.00				X	484,787	0	173,330
(44) GIRMA TEFERA........................................................................ MEDICAL DIRECTOR, ACS HOPE	40.00 .......................0.00				X	475,534	0	137,113
(45) LEWIS FLINT EDITOR OF........................................................................ SELECTED READINGS (THRU 06/25)	40.00 .......................0.00				X	529,635	0	-300,156

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	7,460,059	0	1,271,363

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 188

Yes

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................

Yes

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........

Section B. Independent Contractors

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

(A) Name and business address	(B) Description of services	(C) Compensation
IQVIA RDS INC 4820 EMPEROR ROAD DURHAM,NC27703	CONSULTING	8,258,744
BRUNSWICK GROUP LLC 1114 AVENUE OF THE AMERICAS 24 FL NEW YORK,NY10036	PUBLIC RELATIONS	2,570,948
FREEMAN INTL PLAZA 2 14221 DALLAS PKWY S DALLAS,TX75254	EVENT PLANNING	1,928,161
CAMBRIDGE ASSOCIATES LLC 115 FEDERAL STREET SUITE 2600 BOSTON,MA02110	FINANCIAL SERVICES	1,293,810
AMWINS GROUP BENEFIT LLC 50 WHITECAP DRIVE NORTH KINGSTOWN,RI02852	MARKETING	903,277
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 55

Form 990 (2024)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII.............

(A)
Total revenue

(B)
Related or
exempt
function
revenue

(D)
Revenue
excluded from
tax under sections
512 - 514

1a	Federated campaigns..		1a
b	Membership dues..		1b	1,528,829
c	Fundraising events..		1c
d	Related organizations		1d	20,004,290
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	3,434,304

g	Noncash contributions included in lines 1a - 1f:$		1g	140,877

h Total. Add lines 1a-1f.......		24,967,423

		Business Code
2a	QUALITY PROGRAMS	611600	84,881,131	84,881,131
b	EDUCATIONAL PROGRAMS	611600	11,406,796	11,370,621	36,175
c	ASSOCIATION MANAGEMENT SERVICES	561000	3,442,832			3,442,832
d	INTEGRATED COMMUNICATION	900099	975,069	975,069
e	MEMBER SERVICES	611600	686,734	686,734
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		101,392,562

3 Investment income (including dividends, interest, and othersimilar amounts) ......			5,576,298		583,968	4,992,330
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........			1,027,732		6,691	1,021,041
			(i) Real	(ii) Personal
6a	Gross rents	6a	17,888,853
b	Less: rental expenses	6b	16,864,780
c	Rental income or (loss)	6c	1,024,073
d	Net rental income or (loss).......			1,024,073			4,190,926
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	252,094,765
b	Less: cost or other basis and sales expenses	7b	209,413,687
c	Gain or (loss)	7c	42,681,078
d	Net gain or (loss).........			42,681,078		1,629,958	41,051,120
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	67,240
b	Less: cost of goods sold ..		10b	0
c	Net income or (loss) from sales of inventory..			67,240			67,240

Business Code
11a	COMMISSIONS		900099	361,932			361,932
b	20F STREET CONFERENCE FACILITY		532000	225,081		225,081
c	REGISTRATION FEES		900099	51,370			51,370
d	All other revenue ....			96,131			96,131
e	Total. Add lines 11a–11d ......			734,514
12	Total revenue. See instructions.....			177,470,920	97,913,555	-684,980	55,274,922

Form 990 (2024)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	33,667	33,667
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	1,976,648	1,976,648
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	206,000	206,000
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	5,446,334	4,259,177	1,153,682	33,475
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	52,287,897	40,523,830	11,446,358	317,709
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	6,172,469	4,783,747	1,351,217	37,505
9	Other employee benefits .......	12,213,378	9,465,534	2,673,634	74,210
10	Payroll taxes ...........	3,864,420	2,994,978	845,961	23,481
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	490,117	246,923	242,298	896
c	Accounting ...........	253,253		253,253
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	1,526,221		1,526,221
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	10,751,555	10,009,834	715,370	26,351
12	Advertising and promotion ....	2,678,446	2,632,549	44,484	1,413
13	Office expenses .......	8,099,363	7,148,474	901,705	49,184
14	Information technology ......	14,503,721	11,328,128	3,141,459	34,134
15	Royalties ..	35,046	33,272	1,774
16	Occupancy ...........	1,892,090	834,663	1,055,135	2,292
17	Travel ............	4,198,226	3,560,348	601,931	35,947
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	7,720,723	7,206,686	474,224	39,813
20	Interest ...........	812,031	269	811,762
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	5,419,703	3,531,947	1,858,033	29,723
23	Insurance ...	769,202	302,887	465,898	417
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	MEDICAL SUPPLIES	670,940	655,316	15,624
b	DUES & FEES	280,486	185,902	94,039	545
c	BAD DEBT	247,480	247,480
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	142,549,416	112,168,259	29,674,062	707,095
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Form 990 (2024)

Page 11

Part X

Balance Sheet

Check if Schedule O contains a response or note to any line in this Part IX..............

				(A) Beginning of year		(B) End of year

1	Cash–non-interest-bearing ........			4,504,676	1	5,067,027
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......			1,192,503	3	1,362,155
4	Accounts receivable, net .............			29,034,704	4	23,225,645
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			6,015,952	9	5,293,606
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	205,538,236
b	Less: accumulated depreciation	10b	86,594,755	124,763,843	10c	118,943,481
11	Investments—publicly traded securities .			102,201,588	11	150,917,433
12	Investments—other securities. See Part IV, line 11 .....			449,973,575	12	463,783,691
13	Investments—program-related. See Part IV, line 11 ..			0	13	0
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			3,924,389	15	4,411,527
16	Total assets. Add lines 1 through 15 (must equal line 33)...			721,611,230	16	773,004,565

17	Accounts payable and accrued expenses .....	31,210,298	17	26,241,040
18	Grants payable ...		18
19	Deferred revenue .........	44,085,567	19	47,482,120
20	Tax-exempt bond liabilities .........	7,107,000	20	4,907,000
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..	84,854,550	24	83,174,262
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	19,273,405	25	20,137,327
26	Total liabilities. Add lines 17 through 25..	186,530,820	26	181,941,749

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	489,109,761	27	538,874,799
28	Net assets with donor restrictions ...........	45,970,649	28	52,188,017
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	535,080,410	32	591,062,816
33	Total liabilities and net assets/fund balances ........	721,611,230	33	773,004,565

Form 990 (2024)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Total revenue (must equal Part VIII, column (A), line 12) ............

177,470,920

Total expenses (must equal Part IX, column (A), line 25) ............

142,549,416

Revenue less expenses. Subtract line 2 from line 1 ..............

34,921,504

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..

535,080,410

Net unrealized gains (losses) on investments ...............

18,136,777

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

Other changes in net assets or fund balances (explain in Schedule O) ........

2,924,125

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))

591,062,816

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

Yes

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?

Yes

If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

Yes

Form 990 (2024)

Additional Data

Software ID:
Software Version:

Form 990, Special Condition Description:

Special Condition Description

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

AMERICAN COLLEGE OF SURGEONS

Employer identification number

36-2192800

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

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 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.

Section B. Total Support

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

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

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.") .	20,932,715	21,710,291	22,250,172	23,505,511	24,982,866	113,381,555
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	78,322,920	82,547,163	92,376,381	96,357,194	97,913,555	447,517,213
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	99,255,635	104,257,454	114,626,553	119,862,705	122,896,421	560,898,768
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons	17,169,973	18,316,133	19,204,919	19,701,221	22,004,290	96,396,536
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..	17,169,973	18,316,133	19,204,919	19,701,221	22,004,290	96,396,536
8	Public support. (Subtract line 7c from line 6.)						464,502,232

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...	99,255,635	104,257,454	114,626,553	119,862,705	122,896,421	560,898,768
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	13,929,408	16,422,749	22,610,724	15,530,238	17,802,170	86,295,289
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.	21,454					21,454
c	Add lines 10a and 10b.	13,950,862	16,422,749	22,610,724	15,530,238	17,802,170	86,316,743
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.) ..	77,453	170,003	352,976	477,423	576,673	1,654,528
13	Total support. (Add lines 9, 10c, 11, and 12.)..	113,283,950	120,850,206	137,590,253	135,870,366	141,275,264	648,870,039

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

71.590 %

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

71.640 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

13.300 %

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

13.170 %

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

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
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
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)
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.
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.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
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.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	MURPHY AUDITORIUM - 2020 AMOUNT: $ 16,362. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. COMMISSIONS - 2020 AMOUNT: $ 3,737. 2021 AMOUNT: $ 94,908. 2022 AMOUNT: $ 262,951. 2023 AMOUNT: $ 320,310. 2024 AMOUNT: $ 361,932. MISCELLANEOUS - 2020 AMOUNT: $ 47,012. 2021 AMOUNT: $ 59,755. 2022 AMOUNT: $ 55,552. 2023 AMOUNT: $ 102,388. 2024 AMOUNT: $ 147,501. REGISTRATION LISTS - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 15,340. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. INVENTORY - 2020 AMOUNT: $ 10,342. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 34,473. 2023 AMOUNT: $ 54,725. 2024 AMOUNT: $ 67,240.

Return Reference

Explanation

SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:

MURPHY AUDITORIUM - 2020 AMOUNT: $ 16,362. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. COMMISSIONS - 2020 AMOUNT: $ 3,737. 2021 AMOUNT: $ 94,908. 2022 AMOUNT: $ 262,951. 2023 AMOUNT: $ 320,310. 2024 AMOUNT: $ 361,932. MISCELLANEOUS - 2020 AMOUNT: $ 47,012. 2021 AMOUNT: $ 59,755. 2022 AMOUNT: $ 55,552. 2023 AMOUNT: $ 102,388. 2024 AMOUNT: $ 147,501. REGISTRATION LISTS - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 15,340. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. INVENTORY - 2020 AMOUNT: $ 10,342. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 34,473. 2023 AMOUNT: $ 54,725. 2024 AMOUNT: $ 67,240.

Schedule A (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

AMERICAN COLLEGE OF SURGEONS

Employer identification number

36-2192800

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization AMERICAN COLLEGE OF SURGEONS

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization AMERICAN COLLEGE OF SURGEONS		Employer identification number 36-2192800

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization AMERICAN COLLEGE OF SURGEONS			Employer identification number 36-2192800
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow

Complete if the organization is described below. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

AMERICAN COLLEGE OF SURGEONS

Employer identification number

36-2192800

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... right arrow

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2024

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990) 2024

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Yes

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Yes

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Yes

20,000

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Yes

1,338

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

21,338

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
PART II-B, LINE 1:	DESCRIPTION OF LOBBYING FOR NON-ELECTING PUBLIC CHARITIES SCHEDULE C, PART II-B: VOLUNTEERS & PAID STAFF OR MANAGEMENT LINES 1A & 1B: THE AMERICAN COLLEGE OF SURGEONS HAS VOLUNTEERS AND STAFF IN WASHINGTON D.C. WHICH, AS PART OF THEIR DUTIES FOR THE COLLEGE, ESTABLISHES CONTACTS AND MAINTAINS LIAISON WITH MEMBERS OF CONGRESS AND THEIR STAFF, GOVERNMENT AGENCIES, AND OTHER HEALTH REGULATED ORGANIZATIONS IN ORDER TO EXCHANGE INFORMATION PERTINENT TO SURGERY. TO DO THIS THEY: (1) COMMUNICATE COLLEGE VIEW ON LEGISLATION AND REGULATIONS TO STAFF AND MEMBERS OF CONGRESS THROUGH PERSONAL VISITS, TELEPHONE CONVERSATIONS, AND LETTERS. (2) ORGANIZE AND PARTICIPATE IN COALITIONS OF ORGANIZATIONS WITH RELATED LEGISLATIVE INTEREST. (3) ARRANGE AND FACILITATE MEETINGS FOR COLLEGE OFFICIALS AND MEMBERS WITH ELECTED LEGISLATORS AND STAFF. (4) ARRANGE FOR COLLEGE OFFICIALS TO PRESENT TESTIMONY AT CONGRESSIONAL HEARINGS AND DRAFT AND PRODUCE TESTIMONY AND OFFICIAL WRITTEN RESPONSES TO LEGISLATIVE PROPOSALS. MAILING TO MEMBERS, LEGISLATORS, OR THE PUBLIC LINE 1D: THE COLLEGE COMMUNICATES VIEWS ON LEGISLATION AND REGULATIONS TO STAFF AND MEMBERS OF CONGRESS THROUGH LETTERS AND DIRECT CONTACT WITH LEGISLATORS, THEIR STAFF, GOVERNMENT OFFICIALS, OR A LEGISLATIVE BODY. LINE 1G: AS DISCUSSED IN LINE 1A ABOVE, THE WASHINGTON STAFF MAINTAINS LIAISONS WITH MEMBERS OF CONGRESS, THEIR STAFF, AND GOVERNMENT AGENCIES TO EXCHANGE INFORMATION PERTINENT TO SURGERY. THE MAJOR ISSUES UNDER DISCUSSION ARE RELATED TO MEDICARE FEE SCHEDULE, FUNDING FOR TRAUMA SYSTEM DEVELOPMENT, HEALTH CARE QUALITY, AND MEDICAL LIABILITY REFORM.

Return Reference

Explanation

PART II-B, LINE 1:

DESCRIPTION OF LOBBYING FOR NON-ELECTING PUBLIC CHARITIES SCHEDULE C, PART II-B: VOLUNTEERS & PAID STAFF OR MANAGEMENT LINES 1A & 1B: THE AMERICAN COLLEGE OF SURGEONS HAS VOLUNTEERS AND STAFF IN WASHINGTON D.C. WHICH, AS PART OF THEIR DUTIES FOR THE COLLEGE, ESTABLISHES CONTACTS AND MAINTAINS LIAISON WITH MEMBERS OF CONGRESS AND THEIR STAFF, GOVERNMENT AGENCIES, AND OTHER HEALTH REGULATED ORGANIZATIONS IN ORDER TO EXCHANGE INFORMATION PERTINENT TO SURGERY. TO DO THIS THEY: (1) COMMUNICATE COLLEGE VIEW ON LEGISLATION AND REGULATIONS TO STAFF AND MEMBERS OF CONGRESS THROUGH PERSONAL VISITS, TELEPHONE CONVERSATIONS, AND LETTERS. (2) ORGANIZE AND PARTICIPATE IN COALITIONS OF ORGANIZATIONS WITH RELATED LEGISLATIVE INTEREST. (3) ARRANGE AND FACILITATE MEETINGS FOR COLLEGE OFFICIALS AND MEMBERS WITH ELECTED LEGISLATORS AND STAFF. (4) ARRANGE FOR COLLEGE OFFICIALS TO PRESENT TESTIMONY AT CONGRESSIONAL HEARINGS AND DRAFT AND PRODUCE TESTIMONY AND OFFICIAL WRITTEN RESPONSES TO LEGISLATIVE PROPOSALS. MAILING TO MEMBERS, LEGISLATORS, OR THE PUBLIC LINE 1D: THE COLLEGE COMMUNICATES VIEWS ON LEGISLATION AND REGULATIONS TO STAFF AND MEMBERS OF CONGRESS THROUGH LETTERS AND DIRECT CONTACT WITH LEGISLATORS, THEIR STAFF, GOVERNMENT OFFICIALS, OR A LEGISLATIVE BODY. LINE 1G: AS DISCUSSED IN LINE 1A ABOVE, THE WASHINGTON STAFF MAINTAINS LIAISONS WITH MEMBERS OF CONGRESS, THEIR STAFF, AND GOVERNMENT AGENCIES TO EXCHANGE INFORMATION PERTINENT TO SURGERY. THE MAJOR ISSUES UNDER DISCUSSION ARE RELATED TO MEDICARE FEE SCHEDULE, FUNDING FOR TRAUMA SYSTEM DEVELOPMENT, HEALTH CARE QUALITY, AND MEDICAL LIABILITY REFORM.

Schedule C (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

AMERICAN COLLEGE OF SURGEONS

Employer identification number

36-2192800

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	256,944,742	235,520,926	227,022,729	254,470,999	199,129,452
b	Contributions ...	2,063,909	25,666	17,804	40,660	22,631
c	Net investment earnings, gains, and losses	29,683,855	32,312,280	18,641,485	-17,572,126	64,746,787
d	Grants or scholarships ...	2,757,803	2,543,838	2,298,712	2,141,951	1,969,127
e	Other expenditures for facilities and programs ...	7,777,647	8,370,292	7,862,380	7,774,853	7,458,744
f	Administrative expenses ....
g	End of year balance ......	278,157,056	256,944,742	235,520,926	227,022,729	254,470,999

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

89.470 %

Permanent endowment right arrow

3.550 %

Term endowment right arrow

6.980 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	39,350,905		39,350,905
b	Buildings ....	135,225,872	61,093,712	74,132,160
c	Leasehold improvements			0
d	Equipment ....	30,961,459	25,501,043	5,460,416
e	Other .....			0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				118,943,481

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3) Other (A) ALT. INV. - PRIVATE	140,957,115	F
(B) ALT. INV. - HEDGE FUNDS	107,262,903	F
(C) INTERNATIONAL EQUITY	30,660,756	F
(D) U.S. LARGE CAP EQUITY	50,530,939	F
(E) GLOBAL EQUITY	77,459,453	F
(F) EMERGING EQUITY	13,451,380	F
(G) FIXED INCOME	27,352,416	F
(H) ENERGY EQUITY	10,151,403	F
(I) ALT. INV. - COMMODITIES	5,957,327	F
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	463,783,691

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
FUNDS HELD FOR OTHERS	12,840,633
DUE TO AFFILIATES	7,210,057
OBLIGATIONS UNDER CAPITAL LEASES	86,638






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	20,137,327
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference

Explanation

PART V, LINE 4:

THE ENDOWMENT FUNDS ARE INTENDED TO PROVIDE AND ENSURE THAT EDUCATION, RESEARCH, SCHOLARSHIPS, BUILDING FACILITIES, AND THE COLLEGE AS A WHOLE HAVE ENOUGH FUNDING TO LAST DURING HARD ECONOMIC TIMES, WHILE PROVIDING THE OPERATIONS OF THE COLLEGE AN ANNUAL 5% SPENDING RATE. PART V, LINE 1(E): ENDOWMENT FUNDS AND AUDITED FINANCIAL STATEMENTS THE AMOUNT REPORTED ON PART V, LINE 1(E) REPRESENTS THE 5% ANNUAL SPENDING AMOUNT THAT WAS TRANSFERRED INTO OPERATING AND SPENT TO SUPPORT THE ACS MISSION, AND THEREFORE WAS MOVED TO LINE E OTHER EXPENDITURES.

PART X, LINE 2:

FIN 48 (ASC 740) FOOTNOTE THE AMERICAN COLLEGE OF SURGEONS IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). EXCEPT FOR TAXES RELATING TO UNRELATED BUSINESS INCOME, ACS IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COLLEGE DOES NOT BELIEVE THAT THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR TAX LIABILITIES THAT SHOULD BE RECORDED AS OF JUNE 30, 2025 AND 2024.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

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SCHEDULE F(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16. Right arrow

Attach to Form 990. Right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization
AMERICAN COLLEGE OF SURGEONS

Employer identification number

36-2192800

Part I

General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.

For grantmakers. Does the organization maintain records to substantiate the amount of its grants and

other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used

to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)

(a) Region		(b) Number of offices in the region	(c) Number of employees, agents, and independent contractors in the region	(d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region)	(f) Total expenditures for and investments in the region
	EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	INVESTMENT	22,944,801
	NORTH AMERICA	0	0	INVESTMENT	2,583,382
	EAST ASIA AND THE PACIFIC	0	0	GRANTMAKING	49,000
	EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	GRANTMAKING	39,000
	NORTH AMERICA	0	0	GRANTMAKING	35,000
	SOUTH ASIA	0	0	GRANTMAKING	29,000
	SUB-SAHARAN AFRICA	0	0	GRANTMAKING	29,000
	SOUTH AMERICA	0	0	GRANTMAKING	15,000
	MIDDLE EAST AND NORTH AFRICA	0	0	GRANTMAKING	10,000








3a	Sub-total ....	0	0		25,724,183
b	Total from continuation sheets to Part I ...	0	0		10,000
c	Totals (add lines 3a and 3b)	0	0		25,734,183

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.

1 (a) Name of organization		(b) IRS code section and EIN (if applicable)	(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement	(g) Amount of noncash assistance	(h) Description of noncash assistance	(i) Method of valuation (book, FMV, appraisal, other)

2	Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......
3	Enter total number of other organizations or entities .......................

Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.

Part III can be duplicated if additional space is needed.

	(b) Region	(c) Number of recipients	(d) Amount of cash grant	(e) Manner of cash disbursement
INTERNATIONAL GUEST SCHOLAR	EAST ASIA AND THE PACIFIC	4	35,000	WIRE
RESIDENT RESEARCH SCHOLARSHIP	NORTH AMERICA	1	30,000	WIRE
INTERNATIONAL GUEST SCHOLAR	SOUTH ASIA	2	20,000	WIRE
INTERNATIONAL GUEST SCHOLAR	EUROPE (INCLUDING ICELAND & GREENLAND)	2	20,000	WIRE
INTERNATIONAL SCHOLARSHIPS FOR SURGICAL EDUCATION	SUB-SAHARAN AFRICA	1	15,000	WIRE
INTERNATIONAL SCHOLARSHIPS FOR SURGICAL EDUCATION	EUROPE (INCLUDING ICELAND & GREENLAND)	1	15,000	WIRE
INTERNATIONAL NSQIP SCHOLARSHIP	SOUTH AMERICA	1	10,000	WIRE
SURGICAL QUALITY IMPROVEMENT TRAINING	SUB-SAHARAN AFRICA	1	10,000	WIRE
INTERNATIONAL GUEST SCHOLAR	MIDDLE EAST AND NORTH AFRICA	1	10,000	WIRE
INTERNATIONAL NSQIP SCHOLARSHIP	EAST ASIA AND THE PACIFIC	1	10,000	WIRE
ACS/ASBRS INTERNATIONAL SCHOLARSHIP	SOUTH ASIA	1	5,000	WIRE
ACS/AAST INTERNATIONAL SCHOLARSHIP	SOUTH AMERICA	1	5,000	WIRE
JOHN M. DALY, MD, FACS TRAVELING FELLOWSHIP	NORTH AMERICA	1	5,000	CHECK
COMMUNITY SURGEONS TRAVEL AWARD	EUROPE (INCLUDING ICELAND & GREENLAND)	1	4,000	WIRE
COMMUNITY SURGEONS TRAVEL AWARD	EAST ASIA AND THE PACIFIC	1	4,000	WIRE
COMMUNITY SURGEONS TRAVEL AWARD	SUB-SAHARAN AFRICA	1	4,000	WIRE
COMMUNITY SURGEONS TRAVEL AWARD	SOUTH ASIA	1	4,000	WIRE

Schedule F (Form 990) (Rev. 1-2025)

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) (Rev. 1-2025)

Page 5

Part V

Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.

ReturnReference	Explanation
PART I, LINE 2:	PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. THE AMERICAN COLLEGE OF SURGEONS OFFERS VARIOUS AWARDS AND SCHOLARSHIPS EACH YEAR. EACH AWARD HAS A REQUIREMENTS BROCHURE AND SAMPLES CAN BE FOUND ON HTTPS://WWW.FACS.ORG/FOR-MEDICAL-PROFESSIONALS/PROFESSIONAL-GROWTH-AND-WEL LNESS/SCHOLARSHIPS-FELLOWSHIPS-AND-AWARDS/. THE COLLEGE HAS A SELECTION COMMITTEE WHO IS RESPONSIBLE FOR DECIDING WHO RECEIVES THESE AWARDS. AWARDEES PROVIDE A BUDGET FOR LARGER AWARDS AND ARE REQUIRED TO SUBMIT ANNUAL AND FINAL NARRATIVE AND FINANCIAL REPORTS. SMALLER AWARDS REQUIRE A NARRATIVE AND SIMPLE FINANCIAL REPORT UPON COMPLETION OF THE PROJECT. THE MEMBER SERVICES DIVISION EMPLOYS AN INTERNATIONAL LIAISON AND SCHOLARSHIPS ADMINISTRATOR TO MONITOR AND OVERSEE THIS PROGRAM.
PART I, LINE 3:	THE INVESTMENTS AND EXPENDITURE AMOUNTS ARE REPORTED ON AN ACCRUAL METHOD OF ACCOUNTING.
PART IV:	FOREIGN FORMS AMERICAN COLLEGE OF SURGEONS INVESTS IN DOMESTIC AND FOREIGN LIMITED PARTNERSHIPS AND OTHER CORPORATIONS THAT MAY OWN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. NEVERTHELESS, ACS'S INVESTMENT ACTIVITIES MAY NOT REACH THE THRESHOLDS REQUIRED FOR FILING FORMS 926, 5471, 8621, OR 8865. TO THE EXTENT SUCH A FORM WAS COMPLETED, IT HAS BEEN FILED WITH THE ORGANIZATION'S FORM 990-T.

Schedule F (Form 990) (Rev. 1-2025)

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Schedule I
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
AMERICAN COLLEGE OF SURGEONS

Employer identification number
36-2192800

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1) TENNESSEE CHAPTER OF THE ACS 1740 HUDSON BRIDGE ROAD STE 1224 STOCKBRIDGE,GA30281	91-1943402	501(C)(6)	7,000	0			SCHOLARSHIP SUPPORT

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) CLINICAL SCHOLARS IN RESIDENCE	6	737,089
(2) FACULTY RESEARCH SCHOLARSHIP	8	300,000
(3) RESIDENT RESEARCH SCHOLARSHIP	10	292,500
(4) CLOWES AWARD	5	225,000
(5) ACS/TRIOLOGICAL SOCIETY AWARD	3	100,000
(6) ACS/SVS FOUNDATION/NIH RESEARCH CAREER DEVELOPMENT AWARD	1	74,184
(7) HEALTH POLICY SCHOLARSHIP	15	71,069
(8) JACOBSON PROMISING INVESTIGATOR AWARD	2	60,000
(9) ACS/AMERICAN FOUNDATION FOR SURGERY OF THE HAND RESEARCH CAREER DEVELOPMENT AWARD	1	40,000
(10) MEDICAL STUDENT TRAVEL AWARD	8	16,000
(11) NIZAR N. OWEIDA, MD, FACS, SCHOLARSHIP	3	15,000
(12) INTERNATIONAL GUEST SCHOLAR	2	15,000
(13) TRAVELING FELLOWSHIP TO JAPAN	1	10,000
(14) ACS-MACLEAN CENTER SURGICAL ETHICS FELLOWSHIP	1	10,000
(15) ORGAN TRAVELING FELLOWSHIP	1	5,000
(16) GERALD B. HEALY, MD, FACS, TRAVELING MENTORSHIP FELLOWSHIP	1	3,805
(17) KANKUBEN B. GELOT SCHOLARSHIP	1	2,000

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference

Explanation

PART I, LINE 2:

PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. THE AMERICAN COLLEGE OF SURGEONS OFFERS VARIOUS AWARDS AND SCHOLARSHIPS EACH YEAR. EACH AWARD HAS A REQUIREMENTS BROCHURE AND SAMPLES CAN BE FOUND ON HTTPS://WWW.FACS.ORG/FOR-MEDICAL-PROFESSIONALS/PROFESSIONAL-GROWTH-AND-WELL ESS/SCHOLARSHIPS-FELLOWSHIPS-AND-AWARDS/. THE COLLEGE HAS A SELECTION COMMITTEE WHO IS RESPONSIBLE FOR DECIDING WHO RECEIVES THESE AWARDS. AWARDEES PROVIDE A BUDGET FOR LARGER AWARDS AND ARE REQUIRED TO SUBMIT ANNUAL AND FINAL NARRATIVE AND FINANCIAL REPORTS. SMALLER AWARDS REQUIRE A NARRATIVE AND SIMPLE FINANCIAL REPORT UPON COMPLETION OF THE PROJECT. THE MEMBER SERVICES DIVISION EMPLOYS AN INTERNATIONAL LIAISON AND SCHOLARSHIPS ADMINISTRATOR TO MONITOR AND OVERSEE THIS PROGRAM.

Schedule I (Form 990) Rev. 1-2025

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Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

AMERICAN COLLEGE OF SURGEONS

Employer identification number

36-2192800

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Yes

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1PATRICIA L TURNER EXECUTIVE DIRECTOR & CEO	(i) (ii)	1,147,862 ------------- 0	1,127 ------------- 0	2,196 ------------- 0	298,133 ------------- 0	1,574 ------------- 0	1,450,892 ------------- 0	0 ------------- 0
2AJIT SACHDEVA SVP, EDUCATION	(i) (ii)	902,809 ------------- 0	1,098 ------------- 0	3,350 ------------- 0	279,980 ------------- 0	32,821 ------------- 0	1,220,058 ------------- 0	0 ------------- 0
3CLIFFORD KO SVP, QUALITY PROGRAMS	(i) (ii)	957,768 ------------- 0	1,077 ------------- 0	20,991 ------------- 0	177,676 ------------- 0	0 ------------- 0	1,157,512 ------------- 0	0 ------------- 0
4MICHELLE MCGOVERN CHIEF HR OFFICER	(i) (ii)	569,740 ------------- 0	1,073 ------------- 0	516 ------------- 0	153,860 ------------- 0	47,968 ------------- 0	773,157 ------------- 0	0 ------------- 0
5PAIGE A RODGERS CFO	(i) (ii)	659,632 ------------- 0	533 ------------- 0	792 ------------- 0	71,474 ------------- 0	25,223 ------------- 0	757,654 ------------- 0	0 ------------- 0
6MICHAEL J SUTHERLAND SVP, MEMBER SERVICES	(i) (ii)	618,748 ------------- 0	539 ------------- 0	276 ------------- 0	87,755 ------------- 0	45,836 ------------- 0	753,154 ------------- 0	0 ------------- 0
7RONALD J WEIGEL MEDICAL DIRECTOR, CANCER PROGRAMS	(i) (ii)	709,698 ------------- 0	512 ------------- 0	635 ------------- 0	18,789 ------------- 0	19,987 ------------- 0	749,621 ------------- 0	0 ------------- 0
8CHRISTIAN D SHALGIAN SVP. ADVOCACY AND HEALTH	(i) (ii)	483,328 ------------- 0	1,183 ------------- 0	276 ------------- 0	125,362 ------------- 0	47,968 ------------- 0	658,117 ------------- 0	0 ------------- 0
9GIRMA TEFERA MEDICAL DIRECTOR, ACS HOPE	(i) (ii)	473,211 ------------- 0	799 ------------- 0	1,524 ------------- 0	137,113 ------------- 0	0 ------------- 0	612,647 ------------- 0	0 ------------- 0
10LEWIS FLINT EDITOR OF SELECTED READINGS (THRU 06/25)	(i) (ii)	527,861 ------------- 0	1,156 ------------- 0	618 ------------- 0	-332,977 ------------- 0	32,821 ------------- 0	229,479 ------------- 0	0 ------------- 0
11TIMOTHY J EBERLEIN DIRECTOR (THRU 10/24)	(i) (ii)	162,500 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	162,500 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference

Explanation

PART I, LINE 1A

PER IRS REGULATIONS TRAVEL FOR COMPANIONS IS A TAXABLE EVENT. ACS WILL PROVIDE COMPENSATION TO LEADERSHIP EQUAL TO THE TAX IMPACT OF APPROVED AND REIMBURSED SPOUSE TRAVEL EXPENSES. ACS ALSO HAS A TRAVEL POLICY FOR THE PRESIDENT THAT ALLOWS FOR FIRST-CLASS TRAVEL IN SPECIAL SITUATIONS. IF BUSINESS CLASS IS NOT AVAILABLE, FIRST-CLASS TRAVEL WILL BE PERMITTED.

PART I, LINE 7

DURING THE CALENDAR YEAR ENDING WITHIN THIS FISCAL YEAR ENDED JUNE 30, 2025, NON-FIXED BONUS PAYMENTS WERE MADE TO A NUMBER OF INDIVIDUALS LISTED WITHIN SCHEDULE J, PART II AS SHOWN IN COLUMN B(II). BONUS PAYMENTS ARE NOT CONTINGENT OF PERSONAL PERFORMANCE NOR ON THE FINANCIAL PERFORMANCE OF ACS, BUT ARE AWARDED TO ALL EMPLOYEES BASED ON THE DURATION OF TIME THAT THEY HAVE BEEN AN EMPLOYEE OF ACS. OTHER NON-FIXED PAYMENTS SUCH AS SEVERANCE ARE AVAILABLE TO THESE INDIVIDUALS LISTED, HOWEVER NO SEVERANCE PAYMENTS WERE MADE DURING THE CALENDAR YEAR.

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

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Schedule L
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

AMERICAN COLLEGE OF SURGEONS

Employer identification number

36-2192800

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No




Total ............... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990) (Rev. 1-2025)

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) TIMOTHY J EBERLEIN	BOARD MEMBER	100,000	CONTRACTOR		No
(2) TYLER G HUGHES	OFFICER	63,231	CONTRACTOR		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference

Explanation

SCHEDULE L, PART IV, LINE 1:

BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: TIMOTHY J. EBERLEIN AND TYLER G. HUGHES, DIRECTOR AND FIRST VP FOR THE AMERICAN COLLEGE OF SURGEONS, PROVIDED INDEPENDENT CONTRACTOR SERVICES TO THE ORGANIZATION. THE INDEPENDENT CONTRACTOR SERVICES WITH THESE INDIVIDUALS WERE CONDUCTED AT ARM'S LENGTH AND FAIR MARKET VALUE. PLEASE REFERENCE SCHEDULE O FOR ADDITIONAL INFORMATION ON THE ACS CONFLICT OF INTEREST POLICY.

Schedule L (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

Name of the organization

AMERICAN COLLEGE OF SURGEONS

Employer identification number

36-2192800

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .	X	21,000	140,877	COST
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

Yes

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2024)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation
PART I, COLUMN (B):	NUMBER OF CONTRIBUTIONS OR ITEMS CONTRIBUTED THE AMERICAN COLLEGE OF SURGERONS IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED.

Schedule M (Form 990) (2024)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

AMERICAN COLLEGE OF SURGEONS

Employer identification number

36-2192800

Return Reference	Explanation
FORM 990, PART III, LINE 3	AS OF JUNE 2025, ACS DISCONTINUED PUBLICATIONS OF SELECTED READINGS IN GENERAL SURGERY (SRGS), WHICH WERE PREVIOUSLY REFERENCED IN THE PRIOR YEAR FY2024, FORM 990 PART III PROGRAM SERVICE ACTIVITIES. THE ORGANIZATION PERIODICALLY EVALUATES ITS PROGRAM OFFERINGS TO ENSURE ALIGNMENT WITH ITS MISSION AND STRATEGIC PRIORITIES, AND RESOURCES PREVIOUSLY DEVOTED TO SRGS HAVE BEEN REDIRECTED TO OTHER EDUCATIONAL AND PROGRAMMATIC INITIATIVES.
FORM 990, PART III, LINE 4A	(CONTINUED FROM PART III) UNDER THE NEW STRATEGIC PLAN, THE DIVISION IS FOCUSED ON ADVANCING PATIENT-CENTERED CARE AND REVOLUTIONIZING EDUCATION THROUGH DATA-DRIVEN INSIGHTS AND INNOVATION. THE ACS QUALITY PROGRAMS ARE COMPRISED OF THREE FOCUS AREAS: 1. CANCER - THE ACS CANCER PROGRAMS PROVIDE TOOLS, RESOURCES, AND DATA THAT ENABLE CANCER PROGRAMS TO DELIVER COMPREHENSIVE, HIGH-QUALITY, MULTIDISCIPLINARY, EVIDENCE-BASED, PATIENT-CENTERED CARE. PROGRAM UPDATES: THE NATIONAL ACCREDITATION PROGRAM FOR RECTAL CANCER (NAPRC) PUBLISHED NEW STANDARDS EFFECTIVE IN JANUARY 2026. THE AMERICAN JOINT COMMITTEE ON CANCER (AJCC) STAGING ONLINE PLATFORM ADDED SEVERAL STAGING PROTOCOLS, WITH UPDATES TO THYMUS, LUNG, MESOTHELIOMA, AND NASOPHARYNX PUBLISHED IN DECEMBER 2024. RURAL ACCREDITATION: THE COMMISSION ON CANCER (COC) IS PREPARING TO WIDELY INTRODUCE A RURAL ACCREDITATION PROGRAM FOLLOWING SUCCESSFUL PILOTS IN IOWA AND KENTUCKY TO ADDRESS THE UNIQUE NEEDS OF RURAL COMMUNITIES. CONFERENCES: THE 2025 ACS CANCER CONFERENCE WAS HELD IN PHOENIX, EMPHASIZING COLLABORATION. BEGINNING IN 2026, THE CANCER CONFERENCE WILL COMBINE WITH THE QUALITY AND SAFETY CONFERENCE TO OFFER A UNIFIED EXPERIENCE. 2. TRAUMA - THE COMMITTEE ON TRAUMA (COT) AND TRAUMA PROGRAMS STAFF OVERSEE DIDACTIC AND EXPERIENTIAL TRAUMA COURSES, REGISTRIES, AND VERIFICATION PROGRAMS. EDUCATION: THE 11TH VERSION OF THE ADVANCED TRAUMA LIFE SUPPORT (ATLS) COURSE WAS RELEASED, REFINING THE TRADITIONAL MNEMONIC TO PRIORITIZE RAPID CONTROL OF EXSANGUINATING EXTERNAL HEMORRHAGE. ADDITIONALLY, A NEW ONLINE COURSE ON TRAUMATIC BRAIN INJURY (TBI) WAS LAUNCHED TO REDUCE MORTALITY RATES. STOP THE BLEED: VERSION 3 OF THE ACS STOP THE BLEED COURSE LAUNCHED IN EARLY 2025 WITH AN EMPHASIS ON VISUALS OVER WRITTEN DESCRIPTIONS; THE PROGRAM HAS NOW TRAINED MORE THAN 5.4 MILLION PEOPLE. TWO NEW BEST PRACTICES GUIDELINES WERE ADDED REGARDING THE MANAGEMENT OF GENITOURINARY INJURIES AND CHEST WALL INJURIES. A RURAL TRAUMA PROGRAM IS ALSO IN DEVELOPMENT TO ADDRESS RESOURCE LIMITATIONS IN RURAL AREAS. EVENTS: THE 2025 TQIP ANNUAL CONFERENCE IN CHICAGO DREW MORE THAN 2,100 ATTENDEES UNDER THE THEME "TEAM WORKS". 3. CONTINUOUS QUALITY IMPROVEMENT (CQI) - THE ACS CONTINUOUS QUALITY IMPROVEMENT PROGRAMS PROVIDE INFRASTRUCTURE FOR MEASURING PERFORMANCE AND CONDUCTING HEALTH SERVICES RESEARCH. THE SUITE OF PROGRAMS NOW ENCOMPASSES 13 CROSS-DISCIPLINE, CONDITION-SPECIFIC, AND POPULATION-SPECIFIC INITIATIVES. CLINICAL DATA STRATEGY: A MULTIYEAR STRATEGY WAS LAUNCHED TO TRANSFORM ACS QUALITY PROGRAMS. THE STRATEGY SEEKS TO MODERNIZE HOW ACS ACQUIRES AND CONNECTS DATA TO SUPPORT REAL-TIME INSIGHTS, PREDICTIVE ANALYTICS, AND AI-POWERED DECISION-MAKING, SHIFTING FROM RETROSPECTIVE REPORTING TO PROACTIVE INTELLIGENCE. PROGRAM ENHANCEMENTS: ACS NSQIP: NEW VERSIONS OF RISK CALCULATORS EQUIPPED WITH MACHINE LEARNING METHODOLOGY WERE RELEASED FOR NSQIP AND NSQIP PEDIATRIC. MBSAQIP: NEW STANDARDS ARE BEING PREPARED FOR JULY 2026 COMPLIANCE, AND THE BARIATRIC RISK/BENEFIT CALCULATOR IS TRANSITIONING TO MACHINE LEARNING TECHNOLOGY. GERIATRIC SURGERY VERIFICATION (GSV): A NEW LEVEL WAS ADDED TO ALLOW HOSPITALS TO COMPLY WITH THE CMS AGE FRIENDLY HOSPITAL MEASURE. NEW INITIATIVES: PUBLIC REPORTING: PHASE 1 OF THE PUBLIC REPORTING INITIATIVE WAS COMPLETED WITH THE LAUNCH OF A "FIND A HOSPITAL" SEARCH TOOL, ALLOWING PATIENTS TO IDENTIFY ACS-ACCREDITED OR VERIFIED HOSPITALS. SUSTAINABILITY: THE SURGICAL SUSTAINABILITY TEAM FOR ACTION AND INNOVATION (SUSTAIN) WAS LAUNCHED TO HELP SURGICAL TEAMS IMPLEMENT STRATEGIES THAT REDUCE ENVIRONMENTAL IMPACT WHILE MAINTAINING QUALITY. SURGICAL ADHESIONS: THE SURGICAL ADHESIONS IMPROVEMENT PROJECT PUBLISHED MANUSCRIPTS AND AWARDED GRANTS TO STUDY ADHESIVE DISEASE BIOLOGY AND PREVENTION.
FORM 990, PART III, LINE 4B	(CONTINUED FROM PART III) DIVISION EFFORTS INCLUDE STAFFING NUMEROUS EDUCATION COMMITTEES AND THE FOLLOWING PROGRAMS: ACS CLINICAL CONGRESS: THE ACS CLINICAL CONGRESS IS AN ANNUAL EDUCATIONAL CONFERENCE FOR SURGEONS THAT PROVIDES A COMPREHENSIVE PROGRAM OF LECTURES, PANEL SESSIONS, POSTGRADUATE COURSES, AND VIDEO-BASED EDUCATION. THE 2024 CLINICAL CONGRESS SAW A TOTAL OF 10,896 REGISTRANTS AND FEATURED 2,530 TOTAL PRESENTATIONS. NEW THEMATIC AND SPECIALTY-SPECIFIC SESSIONS WERE ADDED TO THE FIRST DAYS OF THE CONFERENCE, FOCUSING ON ARTIFICIAL INTELLIGENCE (AI), NEUROSURGERY, VASCULAR SURGERY, CARDIOTHORACIC SURGERY, EDUCATION, AND QUALITY. THE PROGRAM ALSO INCLUDED A SECOND "GREAT DEBATE" SESSION AND INCREASED INTERDISCIPLINARY ACTIVITIES TO BRING TOGETHER SURGEONS FROM DIVERSE DISCIPLINES. DURING THE 2024 CONVOCATION HELD AT THE CONGRESS, 1,894 NEW FELLOWS FROM 74 COUNTRIES WERE INITIATED. SURGICAL EDUCATION AND SELF-ASSESSMENT PROGRAM (SESAP): THIS IS A PREMIER SELF-ASSESSMENT AND EDUCATIONAL RESOURCE PROMOTING EXCELLENCE AND EXPERTISE FOR PRACTICING SURGEONS. THE DIVISION CONTINUES TO EXPAND THE TYPES OF CME CREDITS OFFERED THROUGH SESAP TO ADDRESS A VARIETY OF REGULATORY MANDATES. ACS ACADEMY OF MASTER SURGEON EDUCATORS: THIS PROGRAM FOCUSES ON ADVANCING SURGICAL EDUCATION AND THE CAREERS OF SURGEON EDUCATORS. THE ACADEMY S MEMBERSHIP HAS GROWN TO NEARLY 400, INCLUDING 74 MEMBERS INDUCTED DURING THE 2024 CEREMONY. AT CLINICAL CONGRESS 2024, THE ACADEMY PRESENTED SPECIAL SESSIONS ON RECENT ADVANCES IN SURGICAL EDUCATION AND THE VALUE OF THE ACADEMY ACROSS SURGICAL SPECIALTIES. ACCREDITED EDUCATION INSTITUTES (AEI): THE AEI PROGRAM INCLUDES 95 INSTITUTES GLOBALLY THAT FOCUS ON SIMULATION-BASED ACTIVITIES FOR LEARNERS AT ALL LEVELS AND SURGICAL TEAMS. THE ANNUAL SURGEONS AND ENGINEERS MEETING, HELD IN COLLABORATION WITH THE DIVISION OF EDUCATION, CONTINUES TO FORGE PARTNERSHIPS TO ADVANCE THE FIELD OF SURGICAL SIMULATION.
FORM 990, PART III, LINE 4C	(CONTINUED FROM PART III) KEY PROGRAMMATIC EFFORTS INCLUDE: MEMBERSHIP AND COMMUNITY ENGAGEMENT: THE DIVISION MANAGES A DIVERSE COMMUNITY OF 66,225 FELLOWS AND A GROWING COHORT OF MEDICAL STUDENTS AND SURGICAL RESIDENTS. CHAPTER SUPPORT AND GLOBAL OUTREACH: THE DIVISION STRENGTHENS A NETWORK OF DOMESTIC AND INTERNATIONAL CHAPTERS BY PROVIDING OPERATIONAL STRATEGIES AND PERFORMANCE METRICS TO ENSURE LOCAL SURGICAL COMMUNITIES THRIVE. THE INTERNATIONAL RELATIONS COMMITTEE OVERSEES SCHOLARSHIPS THAT ENABLE INTERNATIONAL SURGEONS TO VISIT NORTH AMERICAN ACADEMIC INSTITUTIONS AND PARTICIPATE IN MAJOR EDUCATIONAL MEETINGS. LEADERSHIP DEVELOPMENT AND GOVERNANCE: THE DIVISION SUPPORTS THE BOARD OF GOVERNORS, WHICH ACTS AS A VITAL COMMUNICATION LINK BETWEEN THE FELLOWSHIP AND THE BOARD OF REGENTS. THROUGH 18 WORKGROUPS ORGANIZED INTO SIX STRATEGIC PILLARS, THE BOARD OF GOVERNORS ADDRESSES CRITICAL ISSUES SUCH AS HEALTHCARE LEGISLATION, SURGICAL QUALITY, AND INCLUSIVE EXCELLENCE. CAREER-STAGE SUPPORT: SPECIALIZED GROUPS, INCLUDING THE RESIDENT AND ASSOCIATE SOCIETY (RAS) AND THE YOUNG FELLOWS ASSOCIATION (YFA), REPRESENT THE UNIQUE INTERESTS OF EARLY-CAREER SURGEONS. THESE GROUPS OFFER MENTORSHIP PROGRAMS, SUCH AS THE MENTOR TRIAD PROGRAM, AND PROFESSIONAL DEVELOPMENT COURSES LIKE "RESIDENTS AS TEACHERS AND LEADERS". SCHOLARSHIPS AND AWARDS: DEMONSTRATING ITS COMMITMENT TO THE FUTURE OF THE PROFESSION AND GLOBAL SURGICAL CARE, THE DIVISION ADMINISTERS MORE THAN $2 MILLION IN ANNUAL SCHOLARSHIPS TO SUPPORT SURGICAL RESEARCH, EDUCATION, AND INTERNATIONAL EXCHANGE.
FORM 990, PART VI, SECTION A, LINE 1A	MATERIAL DIFFERENCES IN VOTING RIGHTS ACCORDING TO ARTICLE V, SECTION 2, SUBPARAGRAPH (A) OF THE BYLAWS, IT STATES "DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF REGENTS, THE EXECUTIVE COMMITTEE SHALL EXERCISE THE POWERS OF THE BOARD OF REGENTS IN THE MANAGEMENT AND DIRECTION OF THE BUSINESS AND THE CONDUCT OF THE AFFAIRS OF THE COLLEGE, EXCEPT THAT IT SHALL NOT HAVE POWER TO ELECT FELLOWS; AMEND THE BYLAWS; OR REGULATE FEES, DUES, OR ASSESSMENTS. IT SHALL KEEP A RECORD OF ITS PROCEEDINGS AND SHALL, AFTER EACH MEETING, REPORT THE SAME TO THE REGENTS FOR APPROVAL AT THE NEXT SUCCEEDING MEETING OF THE BOARD OF REGENTS."
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 REVIEW PROCESS THE 990 FORMS ARE COMPLETED BY THE ACS ACCOUNTING DEPARTMENT AND REVIEWED BY OUTSIDE TAX PROFESSIONALS. ONCE OUTSIDE TAX PROFESSIONALS REVIEW AND RECOMMEND CHANGES, THE ACCOUNTING DEPARTMENT FINALIZES THE 990 FORMS. THE ACS CFO REVIEWS AND SIGNS THE FORMS AND ACS ACCOUNTING DEPARTMENT PROVIDES A COPY OF THE RETURN TO THE BOARD OF DIRECTORS. THE ACS ACCOUNTING DEPARTMENT THEN FILES THE RETURN WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT THE COLLEGE HAS CONFLICTS OF INTEREST POLICIES FOR EMPLOYEES AND BOARD MEMBERS. LEADERSHIP IS REQUIRED TO SIGN A DISCLOSURE STATEMENT EACH YEAR, WHICH ARE COLLECTED AND DISSEMINATED BY THE CHIEF FINANCIAL OFFICER'S OFFICE. THERE IS ALSO AN ACS CONFLICTS OF INTEREST COMMITTEE THAT MEETS PERIODICALLY AS THE NEED ARISES TO DISCUSS ISSUES THAT RELATE TO CONFLICTS OF INTEREST. THE COMMITTEE ACCOUNTS FOR THE RECEIPT OF DISCLOSURE STATEMENTS AND FOLLOWS UP ON ANY ISSUES. THIS INFORMATION IS THEN REPORTED TO THE ACS FINANCE COMMITTEE OF THE BOARD OF REGENTS. IF THE ACS FINANCE COMMITTEE FEELS THERE ARE CONFLICTS THAT ARE QUESTIONABLE IN NATURE, THEY ARE REPORTED TO THE ACS BOARD OF REGENTS CHAIR AND TREASURER FOR ACTION. THE BOARD OF REGENTS EXECUTIVE COMMITTEE SHALL TAKE ACTION ON ANY PRESUMED OR POTENTIAL VIOLATION OF THIS POLICY BY A MEMBER OF LEADERSHIP TO ENSURE THAT A CONFLICT OF INTEREST DOES NOT ARISE OR DOES NOT CONTINUE. IN ADDITION TO ANY LEGAL PENALTIES, SUCH ACTION MAY INCLUDE, BUT SHALL NOT BE LIMITED TO, ORAL ADMONISHMENT, WRITTEN REPRIMAND, RESIGNATION, AND RESTITUTION. A MEMBER WHO DISAGREES WITH THE FINDINGS OR RECOMMENDATIONS OF THE FINANCE COMMITTEE OR THE ACTION OF THE BOARD OF REGENTS EXECUTIVE COMMITTEE MAY APPEAL THE DECISION TO THE BOARD OF REGENTS.
FORM 990, PART VI, SECTION B, LINE 15	PROCESS FOR DETERMINING COMPENSATION THE COLLEGE HAS POLICIES AND PROCEDURES CONCERNING COMPENSATION INCREASES, PERFORMANCE EVALUATIONS, AND JOB EVALUATIONS. IN ADDITION, MERIT INCREASES ARE INCLUDED AS A BUDGET PARAMETER FOR REVIEW BY THE FINANCE COMMITTEE AS IS THE ADDITION OF ANY NEW EMPLOYEE OR HUMAN RESOURCE BENEFIT PROPOSAL. THE COLLEGE HAS AN EXECUTIVE COMPENSATION COMMITTEE AS A SUBCOMMITTEE TO THE FINANCE COMMITTEE. THE COMMITTEE IS COMPRISED OF THE BOARD OF REGENTS CHAIR, BOARD OF REGENTS TREASURER, BOARD OF GOVERNORS SECRETARY, AND A MEMBER OF THE FINANCE COMMITTEE. THE EXECUTIVE COMPENSATION COMMITTEE'S PURPOSE IS AS FOLLOWS: TO ESTABLISH PROCEDURES TO CREATE A "REBUTTABLE PRESUMPTION OF REASONABLENESS" IN CONNECTION WITH IRS INTERMEDIATE SANCTIONS REGULATIONS. RESPONSIBILITIES ARE TO ENSURE THAT COMPENSATION FOR EACH "DISQUALIFIED PERSON" IS REASONABLE. HUMAN RESOURCES PROVIDES COMPARABILITY DATA TO THE COMMITTEE IN THE FORM OF SURVEYS, OTHER SIMILAR ORGANIZATIONS, GEOGRAPHICAL COMPARISONS, AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS FOR THE SERVICES OF A DISQUALIFIED PERSON. THE COMMITTEE DOCUMENTS THE BASIS FOR ALL COMPENSATION DETERMINATIONS.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS MADE AVAILABLE TO PUBLIC THE BYLAWS ARE AVAILABLE ON THE AMERICAN COLLEGE OF SURGEONS' WEBSITE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	PENSION ADJUSTMENT 5,332,278. CHANGE IN FUNDS HELD FOR OTHERS -2,551,280. OVER ACCRUAL TAX ADJUSTMENT 41,148. REFUNDED GRANTS ADJUSTMENT 101,979.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

AMERICAN COLLEGE OF SURGEONS

Employer identification number

36-2192800

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)AMERICAN COLLEGE OF SURGEONS PROF ASSOC 633 N SAINT CLAIR STREET CHICAGO,IL60611 30-0079883	ED IN SURGERY	IL	501(C)(6)		ACS	Yes
(2)ACSPA SURGEONS PAC 633 N SAINT CLAIR STREET CHICAGO,IL60611 14-1849039	POLITICAL ACT	IL	501(C)(27)		ACSPA	Yes
(3)AMERICAN COLLEGE OF SURGEONS FOUNDATION 633 N SAINT CLAIR STREET CHICAGO,IL60611 30-0305504	SURGICAL EDU	IL	501(C)(3)	LINE 7	ACS	Yes

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) (Rev. 1-2025)

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) (Rev. 1-2025)

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

Yes

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) AMERICAN COLLEGE OF SURGEONS PROF ASSOC	C	19,631,632	COST
(2) AMERICAN COLLEGE OF SURGEONS PROF ASSOC	M	3,172,903	COST
(3) AMERICAN COLLEGE OF SURGEONS PROF ASSOC	O	251,616	COST
(4) AMERICAN COLLEGE OF SURGEONS PROF ASSOC	Q	788,355	COST
(5) AMERICAN COLLEGE OF SURGEONS FOUNDATION	C	372,658	COST

Schedule R (Form 990) (Rev. 1-2025)

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) (Rev. 1-2025)

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Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
2	Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
3	Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
4	Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .	Yes	No
5	Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
6	Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No