American College Of Nurse-Midwives in Pahoa, Hawaii (HI)

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American College Of Nurse-Midwives
Employer Identification Number (EIN)741685515
Name of OrganizationAmerican College Of Nurse-Midwives
In Care of NameMaureen Shannon
Address13-3553 Luana St, Pahoa, HI 96778
Websitehttp://hawaiimidwife.org
ActivitiesScientific research (diseases), Contact or sponsored scientific research for industry, Other school related activities
SubsectionBusiness League
Ruling Date11/2010
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2014
Assets$0
Income$0
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$2,841,507
Amount of Income$4,604,839
Form 990 Revenue Amount$4,604,839
National Taxonomy of Exempt Entities (NTEE)Community Improvement, Capacity Building: Promotion of Business


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Amount of income in 2014: $4,604,839
American College Of Nurse-Midwives: 

 $4,604,839
Other organizations performing similar types of work: 

 $88,861

Assets in 2014: $2,841,507
This organization: 

 $2,841,507
Other organizations performing similar types of work: 

 $51,691

Expenses in 2012: $6,461,186
This organization: 

 $6,461,186
Other organizations performing similar types of work: 

 $80,127

Income to expenses ratio in 2012: 0.7
American College Of Nurse-Midwives: 

 0.7
Other organizations performing similar types of work: 

 0.8

Employees paid over $100,000 in 2012: 12.5%
American College Of Nurse-Midwives: 

 12.5%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2012: 3.6%
American College Of Nurse-Midwives: 

 3.6%
Other organizations performing similar types of work: 

 1.0%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$4,685,172
Contributions, Gifts, Grants and Other Similar Amounts$168,217
Program Service Revenue$3,912,008
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$92,798
Income from investment of tax-exempt bond proceeds$0
Royalties$380,214
Net rental income$0
Net gain from sales of assets other than inventory$51,708
Gross amount from sales of assets other than inventory (Securities / Other)$2,300,087 / $0
Less: cost or other basis and sales expenses (Securities / Other)$2,248,379 / $0
Gain or (loss) (Securities / Other)$51,708 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$52,199
Gross sales of inventory, less returns and allowances$75,018
Less: cost of goods sold$22,819
Miscellaneous Revenue$28,028
Statement of Functional Expenses (for 2012)
Total functional expenses$6,461,186
Compensation of current officers, directors, trustees, and key employees$365,247
Other salaries and wages$1,562,702
Payroll taxes$193,778
Professional fundraising services$0
Other$4,339,459
Balance Sheet (for 2012)
Total assets$5,916,493
Total liabilities$1,959,915
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$300,020
Unsecured notes and loans payable to unrelated third parties$0
Other$1,659,895
Total net assets or fund balances$3,956,578
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:Not provided
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$4,647,454$5,033,036$4,260,651$4,630,384$4,280,390$4,208,453$4,850,016$4,604,839
Contributions, gifts, grants, and similar amounts received$0$0$36,000$49,500$56,050$40,182$123,365$161,158
Contributions to donor advised funds$0$0
Direct public support$0$0$36,000$49,500$56,050$40,182$123,365$161,158
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$2,614,436$3,055,684$2,328,802$2,277,029$2,067,366$2,159,733$2,431,069$2,251,324
Membership dues and assessments$1,636,909$1,731,693$1,610,463$1,694,378$1,616,001$1,562,617$1,615,870$1,722,260
Interest on savings and temporary cash investments$32,812$0$0$1,312$0$0$25,558$16,516
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$151,320$13,911$-549,798$422,081$241,853$188,551$317,508$369,313
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$211,977$231,748$835,184$186,084$299,120$257,370$336,646$84,268
Total expenses$4,518,311$5,134,098$4,654,249$4,217,478$4,060,534$4,290,088$4,794,675$4,452,542
Program services$0$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$2,656,937$2,476,340$2,082,742$2,495,648$2,715,504$2,633,869$2,689,210$2,841,507
Excess or (deficit) for the year$129,143$-101,062$-393,598$412,906$219,856$-81,635$55,341$152,297
Net assets or fund balances at beginning of year$2,527,794$2,656,937$2,476,340$2,082,742$2,495,648$2,715,504$2,633,869$2,689,210
Other changes in net assets or fund balances$0$-79,535$0$0$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$4,452,542$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$77,388
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$122,137$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$1,451,459$0$0$0
Pension plan contributions not included above$57,656$0$0$0
Employee benefits not included above$362,791$0$0$0
Payroll taxes$133,524$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$16,460$0$0$0
Legal fees$98,446$0$0$0
Supplies$23,352$0$0$0
Telephone$18,455$0$0$0
Postage and shipping$72,873$0$0$0
Occupancy$286,530$0$0$0
Equipment rental and maintenance$66,369$0$0$0
Printing and publications$341,495$0$0$0
Travel$292,860$0$0$0
Conferences, conventions, and meetings$161,661$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$44,571$0$0$0
Other expenses not covered above$824,515$0$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$4,625,062$4,347,210$4,027,301$4,090,445$4,425,794$4,549,909$4,809,876$4,854,874
Cash - non-interest-bearing$0$0$0$0$0$0$0$0
Savings and temporary cash investments$580,979$523,137$655,235$594,158$748,456$1,102,171$554,402$293,240
Accounts receivable less allowance for doubtful accounts$566,688$513,558$364,810$270,195$320,169$233,605$548,452$462,549
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$26,835$62,316$47,510$55,252$45,233
Prepaid expenses and deferred charges$46,316$25,574$230,899$64,167$97,604$77,725$96,073$149,929
Investments - publicly-traded securities$3,200,488$3,142,348
Investments - other securities$2,901,061$2,548,085$1,885,406$179,720$3,010,973$2,958,424$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$338,027$572,468$680,910$2,803,491$0$0$260,335$688,277
Land, buildings, and equipment less accumulated depreciation$175,925$148,322$110,990$66,797$160,984$108,182$75,648$54,072
Other assets, including program-related investments$16,066$16,066$99,051$85,082$25,292$22,292$19,226$19,226
Total liabilities$1,968,125$1,870,870$1,944,559$1,594,797$1,710,290$1,916,040$2,120,666$2,013,367
Accounts payable and accrued expenses$790,513$647,583$536,484$219,258$469,705$366,027$301,642$298,134
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$1,177,612$1,179,777$1,378,881$1,375,539$1,240,585$1,550,013$1,819,024$1,715,233
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$43,510$29,194$0$0$0$0$0
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$4,625,062$4,347,210$4,027,301$4,090,445$4,425,794$4,549,909$4,809,876$4,854,874
Total net assets or fund balances$2,656,937$2,476,340$2,082,742$2,495,648$2,715,504$2,633,869$2,689,210$2,841,507
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$4,647,454$5,033,036$4,260,651$4,630,384$4,280,390$4,208,453$4,850,016$4,604,839
Total revenue, gains, and other support per audited financial statements$4,647,454$5,033,036$4,260,651$4,630,384$4,280,390$4,208,453$4,850,016$4,604,839
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$4,518,311$5,134,098$4,654,249$4,217,478$4,060,534$4,290,088$4,794,675$4,452,542
Total expenses and losses per audited financial statements$4,518,311$5,134,098$4,654,249$4,217,478$4,060,534$4,290,088$4,794,675$4,452,542
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
1$11,752$0$0
40$110,385$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings12
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?No
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$1,756,376
Section 162(e) lobbying and political expenditures$-52,377
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$105,383
Taxable amount of lobbying and political expenditures$-157,760
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200612
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$17,545$418,436$4,007,700
Program service revenue
Program service revenue 1000000$000$0$726,199
Program service revenue 2000000$000$0$17,335
Program service revenue 3000000$000$0$351,381
Program service revenue 4000000$000$0$81,283
Program service revenue 5000000$000$0$1,075,126
000000$000$0$726,199
000000$000$0$17,335
000000$000$0$351,381
000000$000$0$81,283
000000$000$0$68,672
000000$000$0$45,560
000000$000$0$830,870
000000$000$0$130,024
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$1,722,260
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$16,516$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$0Royalty income excluded by section 512(b)(2)$369,313$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenueAdvertising and related services$17,545Income from an activity that is not regularly carried on (section 512(a)(1))$32,607$34,116
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Number of organizations performing similar types of work
Alaska94
Alabama235
Arkansas185
Arizona346
California1,926
Colorado437
Connecticut191
District of Columbia411
Delaware63
Florida987
Georgia500
Hawaii127
Iowa226
Idaho137
Illinois781
Indiana331
Kansas211
Kentucky222
Louisiana232
Massachusetts358
Maryland360
Maine108
Michigan504
Minnesota341
Missouri377
Mississippi119
Montana114
North Carolina452
North Dakota65
Nebraska146
New Hampshire92
New Jersey401
New Mexico156
Nevada171
New York967
Ohio640
Oklahoma208
Oregon366
Pennsylvania679
Rhode Island73
South Carolina192
South Dakota91
Tennessee282
Texas1,208
Utah166
Virginia613
Vermont69
Washington451
Wisconsin359
West Virginia109
Wyoming44
International34
Total17,957
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralAmerican College Of Nurse-Midwives13-3553 Luana St, Pahoa, HI 96778HI2010-11$4,604,839
SubordinateAmerican College Of Nurse-Midwives6057 Calle Cedro, Anaheim, CA 92807CA2010-11$22,912
SubordinateAmerican College Of Nurse-Midwives6212 Woody Lane, Montgomery, AL 36117AL1960-07$1,226
SubordinateAmerican College Of Nurse-Midwives4439 S Miro St, New Orleans, LA 70125LA2010-11$863
SubordinateAmerican College Of Nurse-Midwives, Colorado Affiliate Of Acnm22971 E Euclid Cir, Aurora, CO 80016-5206CO1960-07$0
SubordinateAmerican College Of Nurse-Midwives67 Hauser St, Milford, CT 06460CT2010-11$0
SubordinateAmerican College Of Nurse-Midwives, Dc Affiliate1816 Lamont St Nw, Washington, DC 20010-2604DC2010-11$0
SubordinateAmerican College Of Nurse-Midwives1013 400th Street Sw, Oxford, IA 52322IA2010-11$0
SubordinateAmerican College Of Nurse-Midwives3387 Cr 24, Waterloo, IN 46793IN2010-11$0
SubordinateAmerican College Of Nurse-Midwives1719 Sw Village Dr, Topeka, KS 66604KS1960-07$0
SubordinateAmerican College Of Nurse-Midwives1501 Oxford Court, Elizabethtown, KY 42701KY1960-07$0
SubordinateAmerican College Of Nurse-Midwives26 Wompatuck Rd, Hingham, MA 02043MA2010-11$0
SubordinateAmerican College Of Nurse-Midwives5119 75th St Sw, Rochester, MN 55902MN1960-07$0
SubordinateMontana Affiliate Of American College Of Nurse-Midwives (Acnm)3148 Becraft Ln, Billings, MT 59101MT2010-11$0
SubordinateAmerican College Of Nurse-Midwives17510 V Street, Omaha, NE 68135NE1960-07$0
SubordinateAmerican College Of Nurse-MidwivesPo Box 410, Concord, NH 03302NH2010-11$0
SubordinateAmerican College Of Nurse-Midwives23 Bridgeton Road, Elmer, NJ 08318NJ2010-11$0
SubordinateAmerican College Of Nurse-MidwivesPo Box 99, Minden, NV 89423NV2010-11$0
SubordinateAmerican College Of Nurse-Midwives608 S Morrison Dr, Ada, OK 74820OK2010-11$0
SubordinateAmerican College Of Nurse-Midwives27661 View Road, Oral, SD 57766SD1960-07$0
Number of affiliated organizations
Alaska1
Alabama1
Arkansas1
Arizona1
California1
Colorado2
Connecticut1
District of Columbia1
Delaware1
Florida1
Georgia1
Hawaii2
Iowa1
Idaho1
Illinois1
Indiana1
Kansas1
Kentucky1
Louisiana1
Massachusetts1
Maryland2
Minnesota1
Missouri1
Mississippi1
Montana1
North Carolina1
North Dakota1
Nebraska1
New Hampshire1
New Jersey1
New Mexico1
Nevada1
Ohio1
Oklahoma1
Oregon1
Pennsylvania1
South Carolina1
South Dakota1
Tennessee1
Texas2
Utah1
Virginia1
Vermont1
Washington2
Wisconsin1
Wyoming1
Total51

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