how abim made $125.7 million payroll with program service losses of $39.8 million from 2009 to 2013

31
Everything you always wanted to know about deferred revenue* * SEE HOW THIS ONE WEIRD ACCOUNTING TRICK ALLOWED THE AMERICAN BOARD OF INTERNAL MEDICINE TO RACK UP TENS OF MILLIONS OF DOLLARS IN LOSSES AND NOT GO BANKRUPT. AT FIRST YOU’LL BE INTRIGUED. THEN YOU’LL BE OUTRAGED.

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Everything you always

wanted to know about

deferred revenue SEE HOW THIS ONE WEIRD ACCOUNTING TRICK ALLOWED THE AMERICAN BOARD OF INTERNAL MEDICINE TO RACK UP TENS OF

MILLIONS OF DOLLARS IN LOSSES AND NOT GO BANKRUPT

AT FIRST YOUrsquoLL BE INTRIGUED THEN YOUrsquoLL BE OUTRAGED

Sneak preview

In our last episode

Episode 1 In the Grasp of the Gang

WE TESTED Your Knowledge of the mad-capped financial adventures at The American Board of

Internal Medicine and ABIM Foundation

And discovered

Administrative dissolution

Incorporated in IowA or pa

Not all Donations reportedNot on fiscal year ended June 30 2012

or fiscal year 2013 ($25M RWJ Foundation)

$17360000 in cash grants

$1600000 in fy 02 $1000000 in fy 03 $1760000 in fy 04

Wasting of non-profit assets

SampP 500 3707 per financeyahoocom

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Sneak preview

In our last episode

Episode 1 In the Grasp of the Gang

WE TESTED Your Knowledge of the mad-capped financial adventures at The American Board of

Internal Medicine and ABIM Foundation

And discovered

Administrative dissolution

Incorporated in IowA or pa

Not all Donations reportedNot on fiscal year ended June 30 2012

or fiscal year 2013 ($25M RWJ Foundation)

$17360000 in cash grants

$1600000 in fy 02 $1000000 in fy 03 $1760000 in fy 04

Wasting of non-profit assets

SampP 500 3707 per financeyahoocom

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

In our last episode

Episode 1 In the Grasp of the Gang

WE TESTED Your Knowledge of the mad-capped financial adventures at The American Board of

Internal Medicine and ABIM Foundation

And discovered

Administrative dissolution

Incorporated in IowA or pa

Not all Donations reportedNot on fiscal year ended June 30 2012

or fiscal year 2013 ($25M RWJ Foundation)

$17360000 in cash grants

$1600000 in fy 02 $1000000 in fy 03 $1760000 in fy 04

Wasting of non-profit assets

SampP 500 3707 per financeyahoocom

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

WE TESTED Your Knowledge of the mad-capped financial adventures at The American Board of

Internal Medicine and ABIM Foundation

And discovered

Administrative dissolution

Incorporated in IowA or pa

Not all Donations reportedNot on fiscal year ended June 30 2012

or fiscal year 2013 ($25M RWJ Foundation)

$17360000 in cash grants

$1600000 in fy 02 $1000000 in fy 03 $1760000 in fy 04

Wasting of non-profit assets

SampP 500 3707 per financeyahoocom

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

And discovered

Administrative dissolution

Incorporated in IowA or pa

Not all Donations reportedNot on fiscal year ended June 30 2012

or fiscal year 2013 ($25M RWJ Foundation)

$17360000 in cash grants

$1600000 in fy 02 $1000000 in fy 03 $1760000 in fy 04

Wasting of non-profit assets

SampP 500 3707 per financeyahoocom

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Administrative dissolution

Incorporated in IowA or pa

Not all Donations reportedNot on fiscal year ended June 30 2012

or fiscal year 2013 ($25M RWJ Foundation)

$17360000 in cash grants

$1600000 in fy 02 $1000000 in fy 03 $1760000 in fy 04

Wasting of non-profit assets

SampP 500 3707 per financeyahoocom

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Incorporated in IowA or pa

Not all Donations reportedNot on fiscal year ended June 30 2012

or fiscal year 2013 ($25M RWJ Foundation)

$17360000 in cash grants

$1600000 in fy 02 $1000000 in fy 03 $1760000 in fy 04

Wasting of non-profit assets

SampP 500 3707 per financeyahoocom

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Not all Donations reportedNot on fiscal year ended June 30 2012

or fiscal year 2013 ($25M RWJ Foundation)

$17360000 in cash grants

$1600000 in fy 02 $1000000 in fy 03 $1760000 in fy 04

Wasting of non-profit assets

SampP 500 3707 per financeyahoocom

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

$17360000 in cash grants

$1600000 in fy 02 $1000000 in fy 03 $1760000 in fy 04

Wasting of non-profit assets

SampP 500 3707 per financeyahoocom

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Wasting of non-profit assets

SampP 500 3707 per financeyahoocom

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

ldquo Oh the humanity what to

do rdquo

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

All new Vaudeville actldquoMaintenance of certificationrdquo

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Luxury condo purchase

$2300000 in cash Unit 11NW~the ayer (1929)

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

~Intermission~

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Non-publicly traded investments

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

happy Days are here again Former president Christine K Cassel MD

Total compensation 2004-2013$7249143

FY 2004 $580377 FY 2005 $593014FY 2006 $653922 FY 2007 $646510FY 2008 $627472 fY 2009 $865451FY 2010 $862191 FY 2011 $794852FY 2012 $786751 fy 2013 $838603

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

losses of $39786466Consolidated program service revenue minus program service expenses for the five years ending June 30 2013

FY 2009 losses of $11152975FY 2010 Losses of $10277735FY 2011 losses of $7737571FY 2012 losses of $6270364FY 2013 losses of $4347821

$95 million in consolidated program service losses June 30 2014

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

In the 5 years ending June 30 2013 How did ABIM and the foundation make payroll of

$125723269 with program service losses of $39786466

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Answer Deferred revenue

What is ldquoDeferred Revenuerdquo

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Deferred revenue is Advance payments of cash received by ABIM for board

certification owed to physicians in future years

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

$20591558June 30 2001

$43923573June 30 2007

$74086713June 30 2013

Runaway deferred revenue train

$94075214 as of June 30 2014

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

the$24662040 Questionin the 5 years ended June 30 2013 ABIM collected $24662040 in additional advance payments of

unearned BOARD certification fees (Deferred Revenue)

June 30 2008 Advance payments of $49424673

June 30 2013 Advance payments of $74086713

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Where did this$246 million in unearned cash go and how much of

it was spent

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Find out soon in episode 2 exposed

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Recent updates

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

02-16-15 ABIM posts missing financial

schedules after 17 day campaign on twitter

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

02-21-15 ABIM doubled cash to $48 million lost $95 million on program services in FY 2014

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

For healthcare not-for-profit transparency

Donate and fund the fight

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

Born in Chicago (south side)Grew up in Chicago Heights

Loyola university of ChicagoHealthcare forensic accountantProud father-runner-drummer

ABOUT

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations

A A charles p kroll production (member aicpa)APromoting Financial Reporting Transparencyat Healthcare Not-for-Profit Organizations