2024-05-15T12:23:54+00:00 2023-06-30 363990892 Capin Crouse LLP 345 Massachusetts Avenue Suite 300 Indianapolis IN 46204 990 2022-07-01 842569391 Pan-African Academy of Christian Surgeons PAN- 8475719926 440 W Colfax Street 1458 Palatine IL 60067 Susan A Koshy CEO 8475719926 2024-05-15 true Susan Koshy 999009999 Sara Tibbott P01486965 5055022746 2022 2023-04-26 12:10:37Z Susan A Koshy 440 W Colfax Street 1458 Palatine IL 60067 4954113 false X www.paacs.net X 2019 IL PAACS trains and disciples African Christian doctors as surgeons to care for the poor. 23 23 14 225 0 0 4006626 4434961 11550 17270 238446 263194 -14392 10901 4242230 4726326 793350 950673 0 0 969065 1017307 0 379416 1034791 1414970 2797206 3382950 1445024 1343376 7349232 8797971 214691 205542 7134541 8592429 PAACS' mission is to glorify God by training and discipling African surgeons and related specialists to become Christ-like leaders and servants providing excellent and compassionate care to those most in need. false false 2521859 950673 28171 In January 2023, 42 new residents began training, bringing the total number in training to 149. Each PAACS resident is expected to be the surgeon or primary assistant on approximately 300 cases per year. Together, we estimate they surgically impacted over 44,700 people in 2023. Each one is an opportunity to pray and share the gospel. PAACS opened 2 new programs in January 2023: Burundi and Togo. PAACS celebrated 16 new graduates in 2023. The total number of PAACS graduates is 149. We estimate that our PAACS graduates saw 356,00 clinic patients, performed over 101,000 procedures, and over 27,000 people heard the gospel through their ministry. 2521859 true true false false false false false false true false false false false false false true false false false true false true false false false false false false true false false false false false false false false true false false false false false false false true X 8 0 true 14 true false false false false false false false false false false false false X 23 23 false false false false false false false true true false false true true true true true true true true false CA CO CT FL GA AL HI IL KS KY LA ME AK MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI X Renee L Fink 8475719926 440 W Colfax Street 1458 Palatine IL 60067 Douglas Lundy MD Treasurer 1.0 X X 0 0 0 Emad Asham MD Secretary 1.0 X X 0 0 0 Louis Pisters MD Vice Chair 1.0 X X 0 0 0 Samuel Thompson MD Chair 1.0 X X 0 0 0 Bruce McFadyen JR MD Board Member 1.0 X 0 0 0 Carter Harsh MD Board Member 1.0 X 0 0 0 Dieudonne Lemfuka MD Board Member 1.0 X 0 0 0 George Bayless III Board Member 1.0 X 0 0 0 Grace Kim MD Board Member 1.0 X 0 0 0 J Kayle Lee MD Board Member 1.0 X 0 0 0 Jacques Ebhele MD Board Member 1.0 X 0 0 0 James Fingleton MD Board Member 1.0 X 0 0 0 Mark Reeves MD Board Member 1.0 X 0 0 0 Michael Langford MD Board Member 1.0 X 0 0 0 Michael Skinner MD Board Member 1.0 X 0 0 0 Nathan Kizinger CLU CFP Board Member 1.0 X 0 0 0 Peter Ekeh MD Board Member 1.0 X 0 0 0 Rebekah Kim MD Board Member 1.0 X 0 0 0 Rebekah Naylor MD Board Member 1.0 X 0 0 0 Stephen Doane MD Board Member 1.0 X 0 0 0 Thomas Robey MD Board Member 1.0 X 0 0 0 Wayne Murray Board Member 1.0 X 0 0 0 William Wilson MD Board Member 1.0 X 0 0 0 Renee Fink CPA CFO 45.0 X 0 0 0 Steven Darst CFO (part year) 45.0 X 97823 0 26175 Susan Koshy JD MPH CEO 45.0 X 144910 0 7183 Keir Thelander MD Executive Vice President 45.0 X 143468 0 33064 386201 0 66422 2 false true false Abstract Interactive 85 Middle Rd 1005 Hudson NY 12534 Technology Support Services 439685 1 4434961 120170 4434961 Registration Fees 611110 17270 17270 0 0 0 0 17270 116116 116116 0 0 374865 227787 147078 0 147078 147078 10901 10901 0 0 10901 4726326 28171 0 263194 X 950673 950673 0 0 280158 56032 140627 83499 578760 296944 106864 174952 20125 11365 3664 5096 71442 57943 10822 2677 66822 26617 19060 21145 170 170 17096 17096 26056 26056 556284 502907 40576 12801 1045 525 520 122625 43848 44029 34748 136130 116144 13932 6054 347470 305301 17619 24550 90305 45650 31920 12735 8451 2503 5948 Testing and Registration 70129 70129 39209 35803 2767 639 3382950 2521859 481675 379416 4307624 3981176 19209 10625 0 0 43872 45484 0 0 0 2839945 4497798 0 120689 0 138582 142199 7349232 8797971 214691 205542 0 0 0 214691 205542 X 4166617 4784001 2967924 3808428 7134541 8592429 7349232 8797971 1343376 114512 0 X false true X true false X 7809371 4006626 4434961 16250958 0 0 0 0 7809371 4006626 4434961 16250958 0 16250958 39415 58510 116116 214041 0 0 0 1178 5497 10901 17576 16482575 0 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - , COLUMN B - , COLUMN C - 1178.0, COLUMN D - 5497.0, COLUMN E - 10901.0, COLUMN F - 17576.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 985245 129400 83020 1197665 1049381 65470 -129606 985245 0 846530 202851 1049381 0 0 0 0.0 1.0 0.0 false false 6725067 114512 1910285 0 2024797 4700270 26056 0 26056 4726326 5267179 1910285 0 1910285 3356894 26056 0 26056 3382950 Schedule D, Part V, Line 4 Intended uses of endowment funds PAACS' donor-restricted endowments are used to fund the training of residents in PAACS surgical training programs in specified areas of Africa. There are endowments established to start a program in Togo, to fund general surgical training, and to fund orthopaedic surgical training. These endowments are permanent in nature and only allow for the use of the net earnings, gains, and losses to meet their purpose. true Sub-Saharan Africa 0 0 Assistance to recipient 903825 Sub-Saharan Africa 0 0 Program Services Surgical/related specialties training & Chistian discipleship 405418 Middle East and North Africa 0 0 Assistance to recipient 46848 Middle East and North Africa 0 0 Program Services Surgical/related specialties training & Chistian discipleship 15403 0 0 0 0 0 0 1371494 0 1371494 Stipend Assistance Sub-Saharan Africa 128 903825 Wire Transfer & Check Stipend Assistance Middle East and North Africa 6 46848 Wire Transfer false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds PAACS advances funds to participating independent organization that disburse the stipends on behalf of PAACS to individual residents that are approved to participate in the surgical training program sponsored by PAACS in conjunction with the organization. Residents receive their set stipend monthly as long they are in the training program. The participating organization that is releasing the funds to the participant will periodically (typically monthly) report to PAACS the name, amount, and date that each resident receives their stipend. The recipients and amounts are monitored by PAACS to ensure proper payment. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements MIDDLE EAST AND NORTH AFRICA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part III Method used to account for expenditures on org's financial statements MIDDLE EAST AND NORTH AFRICA -Accrual SUB-SAHARAN AFRICA -Accrual X true true X X X false false false false false false false false false Susan Koshy JD MPH CEO 144910 0 0 0 0 0 6820 0 363 0 152093 0 0 0 Keir Thelander MD Executive Vice President 143468 0 0 0 0 0 7114 0 25950 0 176532 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments Gross-up payments were paid to Susan Koshy, CEO, in the form of supplemental income to cover the cost of health insurance acquired under her spouse's plan. This was included as taxable income. X 5 113660 Selling cost X Other Assets 1 6510 Cost 7 false true false Schedule M, Part I Column (b) The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part V, Line 2a Pan-African Academy of Christian Surgeons does not file any W-2s as all employees are outsourced from a professional employment organization. Pan-African Academy of Christian Surgeons reimburses the professional employment organization for the employees' compensation and the reimbursements are reported on 990 Part VII, Section A and 990 Part IX, Lines 5-10. Form 990, Part VI, Line 1a Delegate broad authority to a committee PAACS has an Executive Committee with authority to conduct business in between board meetings. This Committee exercises the powers and authority of the PAACS Board of Directors to direct the business and affairs of PAACS in intervals between meetings of the Board. This Committee will have the authority to act for the Board on all matters so long as the Executive Committee determines that it would be imprudent to wait for the next meeting. The Executive Committee is composed of the Chair, Vice Chair, Secretary, Treasurer, Member at Large for General Surgery and the General Surgery Council Chair. The Past Chair is also on the Executive as an non-voting member and can vote to break a tie. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy PAACS requires all officers and Board members to annually complete and sign a PAACS Conflict of Interest form that states their understanding of the policy and requirement to disclose any conflicts of interest to the Board. Staff members are responsible to make sure that these forms are signed annually by the appropriate individuals. At the start of each semi-annual Board meeting individuals are show the PAACS Conflict of Interest Statement and are asked if they have any conflicts to disclose. If any, these will be noted in the minutes and the individuals will need to excuse themselves at the appropriate time. Also throughout the year any officer or Board member is required to disclose any conflict of interest that may arise as it relates to their involvement in any decision making process for PAACS. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board sets the compensation for the CEO. There is an appointed work group of the Board that recommends the initial compensation for the CEO made of 4 members of the Board of Directors. An appointed work group also conducts an annual review of the CEO and provides a recommendation of any salary increases for the CEO. The work group conducts a review of similar organizations of the size and budget of PAACS and uses comparability data to assist in determining the level of compensation. The Board then reviews and votes on any recommendations. This information is available to the full Board when the recommendation is reviewed and voted on and this process is documented in the Board of Directors executive session minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The CEO is responsible for setting the compensation level for the CFO (as well as all other positions) for PAACS. The CEO takes into account a review of similar organizations of the size and budget of PAACS as well as the location of the employee. The CEO uses the comparability data to assist in determining the proper level of compensation. This process is documented in the CFO's personal file. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Revenue - Total Revenue: 10901, Related or Exempt Function Revenue: 10901, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Column (A) Program Service Expenses %: In connection with overseas short-term surgical training, PAACS receives skilled donated services including surgical training, conducting rounds and additional instructions. Per the IRS instructions, the value of these services is not required to be included on Part IX, Statement of Functional Expenses. If the value of the donated services of $1,910,285 were included as they are in the audited financial statements, the program service expenses % would be 84.15%. Form 990, Part IX, Line 11g Other Fees Other professional fees - Total Expense: 556284, Program Service Expense: 502907, Management and General Expenses: 40576, Fundraising Expenses: 12801;