2026-03-16T11:47:21-07:00 2025-08-31 200276349 MUN CPAs LLP 2901 Douglas Blvd Ste 290 Roseville CA 95661 990 2024-09-01 521021963 American Board of Podiatric Surgery Inc AMER 4155537800 1390 Market St 200 San Francisco CA 94102 Christine Nguyen CFO 2026-03-16 true true Bradley J Bartells CPA P02363556 9167744208 2024 2025-03-06 01:10:19Z X Christine Nguyen 1390 Market St 200 San Francisco CA 94102 8908817 false X www.ABFAS.ORG X 1975 DC To Protect & Improve Public Health by the advancement of the art & science of podiatric surgery. 10 6 20 100 0 0 7499278 7861621 456136 355601 42000 42000 7997414 8259222 0 0 3494427 3410786 0 0 4729626 5063559 8224053 8474345 -226639 -215123 22821483 23353152 4841857 4681450 17979626 18671702 X To Protect & Improve Public Health by the advancement of the art & science of podiatric surgery. false false Administering exams to certify podiatrists in foot and rearfoot reconstructive ankle surgery. Once a podiatrist becomes Board Certified, they no longer have to recertify but must participate in a maintenance of certification, or continuous certification program. Candidates with documented surgical cases sit for exams. Registration and maintenance of high membership standards. Over 7,000 active diplomates and 2,000 board qualified members abide by rules and subject to certification or maintenance of certification. Residency program evaluation and education programs - working within the profession to ensure a high level of surgical training and education. Maintenance of eligibility standards to maintain public trust in Board Certified status and member advertising standards. false false false false false false false false false true false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false true false false true 18 0 false 20 true false false false false false false false false X 10 6 false false false false false true true true true false false true true true true true true true true true true CA X X Christine Nguyen 4155537800 1390 Market St Ste 200 San Francisco CA 94102 Katherine Kreiter Executive Dir. 35.00 0.00 X 357130 0 62769 John Venson Associate Director 35.00 0.00 182277 0 47249 Tracy O'Hara Director of KM 35.00 0.00 197335 0 22558 Christopher Lundeen CCO 35.00 0.00 X 186606 0 33028 Christine Nguyen CFO 35.00 0.00 X 182876 0 32700 Karoly Lukacs Sr Software Dev 35.00 0.00 169466 0 41575 Ginnie Yee Dir of Gov & Admin 35.00 0.00 166165 0 42056 Yiyi Wang Software Developer 35.00 0.00 132803 0 21144 Haris Cheema CIO 35.00 0.00 X 115038 0 23521 Ira Scott Morgan COO 35.00 0.00 X 79982 0 8235 Nicole Bauerly DPM Past President 35.00 0.00 X X 25000 0 0 Michelle Butterworth DPM President 35.00 0.00 X X 21250 0 0 Jeffery Giesking DPM Past Pres. FY23/24 35.00 0.00 18750 0 0 Roland Ramdass DPM Director 35.00 0.00 X 11250 0 0 Michael Dujela DPM President-Elect 35.00 0.00 X X 5000 0 0 Thanh Dinh DPM Director 35.00 0.00 X 0 0 0 Dustin Kruse DPM Secretary-Treas 35.00 0.00 X X 0 0 0 Diana Rogers DPM Director 35.00 0.00 X 0 0 0 Scott Nelson DPM Director 35.00 0.00 X 0 0 0 Timothy Mineo Director 35.00 0.00 X 0 0 0 Vito Speciale DPM Director 35.00 0.00 X 0 0 0 Angela McGoff CEO 35.00 0.00 X 0 0 0 1850928 334835 16 true true false Richard Gershon PhD 6545 N Le Mai Ave Lincolnwood IL 607123122 Psychometric Exam Consult 235153 1 0 Annual Membership Fees 3850860 3850860 Certifying Exam Fees 2402719 2402719 Verifications & Other 1608042 1608042 7861621 209213 209213 0 0 0 795983 649595 146388 146388 146388 0 0 0 Management Fee 900099 42000 42000 42000 8259222 7903621 355601 0 0 0 0 368213 0 2568901 209430 41951 222291 0 67732 45783 0 0 0 196624 149202 0 160571 0 175557 59697 0 101657 0 0 184146 69438 Cost of Exams 1574238 Committee Expenses 1036974 Student Recruiting 278590 Bank & Credit Card Fees 260414 702936 8474345 0 0 0 3948109 2931048 0 0 1192264 1620825 0 0 0 0 339968 359489 5100304 2749136 2464710 2351168 14490929 15753727 0 0 109107 37461 276396 299434 22821483 23353152 721522 507680 4120335 4173770 4841857 4681450 X 17979626 18671702 17979626 18671702 22821483 23353152 -215123 907199 X true X false true false 843642 843642 3167083 1685310 1481773 1089579 1063826 25753 2351168 X Part X : FIN48 Footnote The Board is a tax exempt organization under section 501(c)(6) of the Internal Revenue Code and Section 23701e of the California Revenue and Tax Code, and is subject to federal and state income taxes only on unrelated business taxable income.Financial accounting standards provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax position and believes all of the positions taken by the Board in its federal and state tax exempt organization returns are more likely than not to be sustained upon examination. With some exceptions, the Board is no longer subject to U.S. Federal and state tax examination by tax authorities for years ending August 31, 2019 and prior. X X X false false false Christine Nguyen CFO 180876 2000 17966 14734 215576 Christopher Lundeen CCO 184606 2000 18339 14689 219634 Ginnie Yee Dir of Gov & Admin 164165 2000 16306 25750 208221 Jeffery Giesking DPM Past Pres. FY23/24 18750 18750 John Venson Associate Director 180277 2000 18228 29021 229526 Karoly Lukacs Sr Software Dev 167466 2000 18281 23294 211041 Katherine Kreiter Executive Dir. 347130 10000 33313 29456 419899 Tracy O'Hara Director of KM 195335 2000 19906 2652 219893 Yiyi Wang Software Developer 132803 21144 153947 Form 990, Part VI, Section A, Line 7a Members Elect Board of directors from their fellow diplomate members. The Board of Directors elect the board of officers. Form 990, Part VI, Section A, Line 7b Members must approve all By-Law changes by a mail-in or electronic vote. Form 990, Part VI, Section B, Line 11b Form 990 is reviewed by the organization's CFO and Executive Director in detail. After initial review, a copy of the form 990 is sent to the Finance Committee before their next meeting. The finance committee reviews and then presents at the next board meeting for approval. After any discussion, the CFO makes changes as agreed (if any) and then signs the authorization to E-File. Form 990, Part VI, Section B, Line 12c Members who are on the exam committee may not teach review courses. Each committee member is required to sign a compliance statement. Members of the board of directors are discouraged from serving on other professional podiatry boards during their terms in office. Form 990, Part VI, Section B, Line 15a CEO salary is reviewed and approved by the Board of Directors. All other salaries are reviewed and approved by the CFO and CEO and reviewed against salary benchmarks. Form 990, Part VI, Section B, Line 15b The CFO Obtains the compensation survey from A national Association & Payroll Provider based on job descriptions of employees and regional data. Management then selects a salary within that range. The Board of Directors approve the annual salary level for staff when it approves the next year's budget. Form 990, Part VI, Section C, Line 19 Governing documents are available on the public-facing website. Podiatry Residency Resource Inc 1390 Market St Ste 200 San Francisco CA 94201 311731243 Web-based Residency Logging Service CA N/A C 400771 1452470 0.50000 false false false false false false false false false false false false false false true true false true false false Podiatry Residency Resource Inc n 42000 Actual Podiatry Residency Resource Inc o 208599 Actual Podiatry Residency Resource Inc q 203531 Actual