2026-05-14T09:45:21+00:00 2025-06-30 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-07-01 521136675 UNIVERSITY OF MARYLAND DIAGNOSTIC IMAGING SPECIALISTS PA UNIV 7038930600 22 SOUTH GREENE STREET N2E23 BALTIMORE MD 21201 TAREK N HANNA MD PRESIDENT 7038930600 2026-05-14 true TODD TERESCO P00247720 7038930600 2026-05-14 2024 2025-03-06 01:10:19Z ELIAS R MELHEM MD 22 SOUTH GREENE STREET N2E23 BALTIMORE MD 21201 32227072 false X WWW.UMFPI.ORG X 1978 MD UNDER THE MEDICAL SERVICE PLAN OF THE UNIVERSITY OF MARYLAND SCHOOL OF MEDICINE, MEDICAL SERVICES ARE RENDERED BY THE MEMBERS OF THE FACULTY ON BEHALF OF THE SCHOOL OF MEDICINE IN CONNECTION WITH THEIR DUTIES TO PROVIDE CLINICAL INSTRUCTION FOR MEDICAL STUDENTS AND OTHER TRAINEES AND TO DELIVER HEALTHCARE TO THE GENERAL PUBLIC WITHOUT REGARD TO THE PATIENT'S ABILITY TO PAY FOR SERVICES. 28 0 80 0 0 0 38002642 32420213 90989 56195 -103409 -249336 37990222 32227072 0 0 15541888 12947121 0 0 23109865 20222909 38651753 33170030 -661531 -942958 5923149 8224554 6525133 9461464 -601984 -1236910 UNDER THE MEDICAL SERVICE PLAN OF THE UNIVERSITY OF MARYLAND SCHOOL OF MEDICINE, MEDICAL SERVICES ARE RENDERED BY THE MEMBERS OF THE FACULTY ON BEHALF OF THE SCHOOL OF MEDICINE IN CONNECTION WITH THEIR DUTIES TO PROVIDE CLINICAL INSTRUCTION FOR MEDICAL STUDENTS AND TO DELIVER HEALTHCARE TO THE GENERAL PUBLIC WITHOUT REGARD TO THE PATIENT'S ABILITY TO PAY FOR SERVICES. false false 30368765 0 32170877 UNDER THE MEDICAL SERVICE PLAN OF THE UNIVERSITY OF MARYLAND SCHOOL OF MEDICINE, MEDICAL SERVICES ARE RENDERED BY THE MEMBERS OF THE FACULTY ON BEHALF OF THE SCHOOL OF MEDICINE IN CONNECTION WITH THEIR DUTIES TO PROVIDE CLINICAL INSTRUCTION FOR MEDICAL STUDENTS AND OTHER TRAINEES AND TO DELIVER HEALTHCARE TO THE GENERAL PUBLIC WITHOUT REGARD TO THE PATIENT'S ABILITY TO PAY FOR SERVICES. 30368765 true false false false false false false false false false true false true true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true true false false false false true 4 0 true 80 true false false false false false false false false false false false false X 28 0 false false false false true true false true true false false false false true true true true true true true true true MD X VICKI CLOSE 4103289130 110 S PACA STREET 2ND FLOOR BALTIMORE MD 21201 Angelina McGinley MD Secretary (AS OF 07/24) 40.0 40.0 X X 31900 0 2314 Elias Melhem MD President (THRU 08/24) 0.4 1.0 X X 188692 0 28696 Kevin Kim MD Treasurer (THRU 06/25) 0.7 0.3 X X 243315 0 23098 Noushin Yahyavi MD Interim President / Vice President (AS OF 09/24) 0.6 1.4 X X 195310 0 14528 Adam Fang MD Trustee (THRU 02/25) 0.0 0.5 X 228449 0 19663 Alexis Boscak MD Trustee (THRU 12/24) 0.0 0.5 X 227325 0 20312 Allison Herring MD Treasurer 0.8 0.2 X 223433 0 21868 Amina Farooq MD Trustee (THRU 04/25) 0.6 0.0 X 92614 0 3383 Ascencio Linera MD Trustee 0.2 0.0 X 0 0 0 Barton Lane MD Trustee 0.7 0.3 X 334890 0 24687 Bruce Wasserman MD Trustee 0.6 0.4 X 87918 0 10265 Charles Resnik MD Trustee 0.7 0.3 X 159712 0 14544 Charles White MD Trustee 0.7 0.3 X 203281 0 20009 Clint Sliker MD Trustee 0.0 0.5 X 311640 0 26645 David Dreizin MD Trustee 0.3 0.7 X 64698 0 5536 Derik Davis MD Trustee 0.7 0.3 X 38331 0 4966 Elana Smith MD Trustee 0.7 0.3 X 266970 0 23189 Erin O'Connor MD Trustee (THRU 06/25) 0.3 0.7 X 93533 0 9063 Florence Doo MD Trustee 0.3 0.7 X 53642 0 3598 Howard Richard MD Trustee 0.6 0.4 X 187459 0 19020 Jade Wong-You-Cheong MD Trustee 0.5 0.5 X 167711 0 17425 Jay Agrawal MD Trustee 0.5 0.5 X 189017 0 18445 Jean Jeudy MD Trustee 0.7 0.3 X 272978 0 22666 Lakir Patel MD Trustee (THRU 06/25) 0.6 0.5 X 225452 0 2600 Lara Antonios MD Trustee 0.5 0.0 X 125966 0 3408 Matthew Dattwyler MD Trustee 0.8 0.2 X 176197 0 16570 Negin Rassouli MD Trustee (THRU 06/25) 0.6 0.4 X 104731 0 1574 Omer Awan MD Trustee 0.7 0.3 X 241055 0 20720 Peter Kamel MD Trustee (THRU 02/25) 0.6 0.4 X 204423 0 17935 Prashant Raghavan MD Trustee 0.5 0.5 X 207598 0 20150 Recai Aktay MD Trustee 0.8 0.2 X 165211 0 15126 Rikesh Parikh MD Trustee (THRU 06/25) 0.6 0.4 X 195605 0 17805 Rydhwana Hossain MD Trustee 0.7 0.3 X 232435 0 19164 Sagheer Ahmed MD Trustee (THRU 01/25) 0.6 0.4 X 200524 0 19115 Sandrine Yazbek MD Trustee (THRU 03/25) 0.3 0.7 X 56340 0 6774 Stephanie Jo MD Trustee 0.5 0.5 X 156428 0 14708 Thorsten Fleiter MD Trustee 0.7 0.3 X 235377 0 23102 Vasken Dilsizian MD Trustee 0.6 0.4 X 55028 0 7472 Vijay Krishnan MD Trustee (THRU 03/25) 0.4 0.6 X 174774 0 15933 Vikas Kundra MD Trustee 0.6 0.4 X 294324 0 26203 Wengen Chen MD Trustee 0.5 0.5 X 113023 0 12630 Anuj Gupta MD Physician 0.7 0.3 X 315730 0 23367 Jeffrey Hirsch MD Physician 0.7 0.3 X 306018 0 25646 Uttam Bodanapally MD Physician (THRU 06/25) 0.0 0.4 X 98207 0 991 Ahser Stein MD Trustee (THRU 01/24) 0.6 0.4 X 14398 0 47 Barry Daly MD Trustee (THRU 06/24) 0.0 0.5 X 104484 0 15478 Dheeraj Gandhi MD Trustee (THRU 06/24) 0.0 0.0 X 102140 0 24177 Gauri Khorjekar MD Trustee (THRU 02/24) 0.0 0.5 X 60677 0 710 Josi Herren MD Trustee (THRU 06/24) 0.0 0.5 X 178780 0 3183 Nikki Tirada MD Physician (THRU 01/24) 0.0 0.5 X 109615 0 372 Paul Yi MD Trustee (THRU 06/24) 0.5 0.5 X 60176 0 8991 Ryan Sutherland MD Trustee (THRU 06/24) 0.7 0.3 X 146204 0 19136 Thomas Ptak MD Secretary (thru 4/30/24) 0.6 0.4 X 160261 0 2140 Timothy Miller MD Trustee (THRU 06/24) 0.0 0.0 X 147344 0 27116 8831343 0 766263 42 true true false ZOTEC PARTNERS LLC PO BOX 2288 INDIANAPOLIS IN 46206 BILLING SERVICES 1836903 BT HEALTH LLC PO BOX 4210 PORTSMOUTH NH 03101 PHYSICIAN SERVICES 333571 2 0 PATIENT SERVICE REVENUE 621110 18324038 18324038 CONTRACT & OTHER REVENUE 621110 14096175 14096175 0 0 0 0 32420213 56195 56195 0 0 0 0 LOSS FROM JOINT VENTURE 621110 -249336 -249336 0 0 0 0 -249336 32227072 32170877 0 56195 7719421 7719421 4618119 4119222 498897 108583 108583 -291197 -291352 155 792195 647573 144622 2710 1897 813 47978 47978 2485655 2422447 63208 0 7066 4946 2120 668688 650002 18686 901598 591634 309964 20256 20256 2476278 2476278 41911 29338 12573 1176527 1150223 26304 UNIVERSITY TRANSFERS 5609072 5609072 DEPARTMENTAL DEVELOP EXPENSE 4753442 4753442 BAD DEBT EXPENSE 1695305 1695305 OTHER PATIENT EXPENSES 93480 93480 242943 262303 -19360 0 33170030 30368765 2801265 0 -197975 1079906 280831 1732994 2723230 2366433 0 0 0 0 38917 49424 1096440 1064667 68013 31773 60375 -40 754318 517981 2195440 2446083 5923149 8224554 3110621 4146966 0 0 3414512 5314498 6525133 9461464 -601984 -1236910 -601984 -1236910 5923149 8224554 -942958 308032 0 X X false true true false X 0 200711 0 0 200711 34417241 35204592 36316653 38002642 32420213 176361341 0 0 0 34417241 35405303 36316653 38002642 32420213 176562052 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 176562052 36489 36473 23724 75320 56195 228201 0 36489 36473 23724 75320 56195 228201 0 0 0 0 0 0 0 34453730 35441776 36340377 38077962 32476408 176790253 0.99871 0.99725 0 0.0 X 1096440 1064667 31773 31773 INVESTMENT IN CRIC 661016 C INVESTMENT IN UIC -143035 C 517981 OTHER RECEIVABLES 2262392 DUE FROM VA 183691 2446083 Federal Income Taxes DEPARTMENTAL DEVELOPMENT FUND 4636004 MEDICAL SCHOOL ENRICHMENT FUND 315314 MEDICAL SERVICES PLAN TRUST FUND 93543 DUE TO RELATED PARTIES 89877 INCENTIVE PRACTICE INCOME 179760 5314498 X 30531767 -1695305 -1695305 32227072 0 0 32227072 31474725 -1695305 -1695305 33170030 0 0 33170030 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THERE WERE NO INCOME TAXES PAID ON UNRELATED BUSINESS ACTIVITIES FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. RELEVANT ACCOUNTING STANDARDS REQUIRE THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN BY THE ASSOCIATION IN THE PREPARATION OF ITS TAX RETURNS. THE ASSOCIATION DETERMINES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A CERTAIN TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. IF AN UNCERTAIN TAX POSITION IS LESS LIKELY-THAN-NOT TO BE SUSTAINED, AN ESTIMATE OF THE POTENTIAL EFFECT IS RECOGNIZED IN THE FINANCIAL STATEMENTS, AND THE UNCERTAIN TAX POSITION IS REQUIRED TO BE DISCLOSED. PER MANAGEMENT'S EVALUATION, IT HAS BEEN DETERMINED THAT NO MATERIAL ADJUSTMENTS WERE REQUIRED IN THE FINANCIAL STATEMENTS FOR TAX POSITIONS LESS-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 BAD DEBT EXPENSE - -1695305 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 BAD DEBT EXPENSE - -1695305 X X X false false false true false true false true false Kevin Kim MD Treasurer (THRU 06/25) 243315 0 0 0 0 0 18873 0 4225 0 266413 0 0 0 Elias Melhem MD President (THRU 08/24) 188692 0 0 0 0 0 16282 0 12414 0 217388 0 0 0 Noushin Yahyavi MD Interim President / Vice President (AS OF 09/24) 195310 0 0 0 0 0 14015 0 513 0 209838 0 0 0 Barry Daly MD Trustee (THRU 06/24) 104484 0 0 0 0 0 13478 0 2000 0 119962 0 0 0 Dheeraj Gandhi MD Trustee (THRU 06/24) 102140 0 0 0 0 0 14810 0 9367 0 126317 0 0 0 Josi Herren MD Trustee (THRU 06/24) 178780 0 0 0 0 0 0 0 3183 0 181963 0 0 0 Gauri Khorjekar MD Trustee (THRU 02/24) 60677 0 0 0 0 0 0 0 710 0 61387 0 0 0 Timothy Miller MD Trustee (THRU 06/24) 147344 0 0 0 0 0 21365 0 5751 0 174460 0 0 0 Thomas Ptak MD Secretary (thru 4/30/24) 160261 0 0 0 0 0 0 0 2140 0 162401 0 0 0 Ahser Stein MD Trustee (THRU 01/24) 14398 0 0 0 0 0 0 0 47 0 14445 0 0 0 Ryan Sutherland MD Trustee (THRU 06/24) 146204 0 0 0 0 0 18333 0 803 0 165340 0 0 0 Nikki Tirada MD Physician (THRU 01/24) 109615 0 0 0 0 0 0 0 372 0 109987 0 0 0 Paul Yi MD Trustee (THRU 06/24) 60176 0 0 0 0 0 7524 0 1467 0 69167 0 0 0 Jay Agrawal MD Trustee 189017 0 0 0 0 0 14791 0 3654 0 207462 0 0 0 Sagheer Ahmed MD Trustee (THRU 01/25) 200524 0 0 0 0 0 18329 0 786 0 219639 0 0 0 Recai Aktay MD Trustee 165211 0 0 0 0 0 11801 0 3325 0 180337 0 0 0 Omer Awan MD Trustee 241055 0 0 0 0 0 16485 0 4235 0 261775 0 0 0 Alexis Boscak MD Trustee (THRU 12/24) 227325 0 0 0 0 0 16238 0 4074 0 247637 0 0 0 Matthew Dattwyler MD Trustee 176197 0 0 0 0 0 12386 0 4184 0 192767 0 0 0 Adam Fang MD Trustee (THRU 02/25) 228449 0 0 0 0 0 15624 0 4039 0 248112 0 0 0 Thorsten Fleiter MD Trustee 235377 0 0 0 0 0 18119 0 4983 0 258479 0 0 0 Allison Herring MD Treasurer 223433 0 0 0 0 0 18367 0 3501 0 245301 0 0 0 Rydhwana Hossain MD Trustee 232435 0 0 0 0 0 15541 0 3623 0 251599 0 0 0 Jean Jeudy MD Trustee 272978 0 0 0 0 0 18728 0 3938 0 295644 0 0 0 Stephanie Jo MD Trustee 156428 0 0 0 0 0 11392 0 3316 0 171136 0 0 0 Peter Kamel MD Trustee (THRU 02/25) 204423 0 0 0 0 0 14444 0 3491 0 222358 0 0 0 Vijay Krishnan MD Trustee (THRU 03/25) 174774 0 0 0 0 0 12215 0 3718 0 190707 0 0 0 Vikas Kundra MD Trustee 294324 0 0 0 0 0 21360 0 4843 0 320527 0 0 0 Barton Lane MD Trustee 334890 0 0 0 0 0 20678 0 4009 0 359577 0 0 0 Rikesh Parikh MD Trustee (THRU 06/25) 195605 0 0 0 0 0 15531 0 2274 0 213410 0 0 0 Lakir Patel MD Trustee (THRU 06/25) 225452 0 0 0 0 0 0 0 2600 0 228052 0 0 0 Prashant Raghavan MD Trustee 207598 0 0 0 0 0 15463 0 4687 0 227748 0 0 0 Charles Resnik MD Trustee 159712 0 0 0 0 0 10650 0 3894 0 174256 0 0 0 Howard Richard MD Trustee 187459 0 0 0 0 0 13915 0 5105 0 206479 0 0 0 Clint Sliker MD Trustee 311640 0 0 0 0 0 22136 0 4509 0 338285 0 0 0 Elana Smith MD Trustee 266970 0 0 0 0 0 19244 0 3945 0 290159 0 0 0 Charles White MD Trustee 203281 0 0 0 0 0 13168 0 6841 0 223290 0 0 0 Jade Wong-You-Cheong MD Trustee 167711 0 0 0 0 0 13349 0 4076 0 185136 0 0 0 Anuj Gupta MD Physician 315730 0 0 0 0 0 20435 0 2932 0 339097 0 0 0 Jeffrey Hirsch MD Physician 306018 0 0 0 0 0 20453 0 5193 0 331664 0 0 0 Schedule J, Part I, Line 5a Compensation contingent on revenues of the organization THE ORGANIZATION HAS VARIABLE COMPENSATION ARRANGEMENTS WHICH TAKE INTO CONSIDERATION REVENUES, NET EARNINGS, AND OTHER OPERATIONAL TARGETS, SOME OF WHICH ARE POSITION SPECIFIC AND OTHERS WHICH ARE ORGANIZATION WIDE. Schedule J, Part I, Line 6a Compensation contingent on net earnings of the organization THE ORGANIZATION HAS VARIABLE COMPENSATION ARRANGEMENTS WHICH TAKE INTO CONSIDERATION REVENUES, NET EARNINGS, AND OTHER OPERATIONAL TARGETS, SOME OF WHICH ARE POSITION SPECIFIC AND OTHERS WHICH ARE ORGANIZATION WIDE. DR. ELIAS MELHEM AND DR. NOUSHIN YAHYAVI HAD COMPENSATION CONTINGENT OF NET EARNINGS OF THE ORGANIZATION. Schedule J, Part I, Line 7 Non-fixed payments THE ORGANIZATION HAS VARIABLE COMPENSATION ARRANGEMENTS WHICH TAKE INTO CONSIDERATION REVENUES, NET EARNINGS, AND OTHER OPERATIONAL TARGETS, SOME OF WHICH ARE POSITION SPECIFIC AND OTHERS WHICH ARE ORGANIZATION WIDE. Form 990, Part VI, Line 6 Classes of members or stockholders THE ENTITY IS A MARYLAND CORPORATION WHOSE STOCKHOLDERS ARE PHYSICIANS AND MEMBERS OF THE GOVERNING BODY. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body DURING THE CURRENT FISCAL YEAR, THERE HAVE BEEN NO CHANGES IN THE MANNER IN WHICH THE GOVERNING BODY IS SELECTED. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ENTITY RECEIVES A COPY OF THE 990 AND A REPRESENTATIVE OF THE GOVERNING BODY APPROVES IT BEFORE SIGNING THE ELECTRONIC FILING AUTHORIZATION. Form 990, Part VI, Line 12c Conflict of interest policy AS PART OF THEIR EMPLOYMENT BY THE UNIVERSITY OF MARYLAND FACULTY PHYSICIANS, INC. (FPI) AND THE FACULTY PRACTICES OF THE UNIVERSITY OF MARYLAND (PAS), EMPLOYEES AND FACULTY ARE REQUIRED TO FOLLOW THE MEDICAL SERVICE PLAN. MSP POLICY #37 LISTS THE REQUIREMENTS OF COMPLIANCE AND GOOD BUSINESS PRACTICES. AS PART OF THE MSP POLICY #37, FPI ALSO MAINTAINS A CORPORATE COMPLIANCE PLAN, WHICH DETAILS EXPECTATIONS AROUND CONFLICT OF INTEREST SITUATIONS AND BILLING RESPONSIBILITIES. FPI RELIES ON THE GOOD FAITH OF ITS EMPLOYEES IN THE EXERCISE OF THEIR RESPONSIBILITIES. ALL BUSINESS JUDGMENTS ON BEHALF OF FPI SHOULD BE MADE BY ITS EMPLOYEES ON THE BASIS OF SUCH TRUST AND IN FPI'S BEST INTERESTS. FPI FULLY RESPECTS THE RIGHTS OF EMPLOYEES TO PRIVACY IN THEIR PERSONAL AFFAIRS AND FINANCIAL ACTIVITIES. THE PURPOSE OF THIS POLICY IS TO PROVIDE GUIDANCE TO EMPLOYEES IN AVOIDING SITUATIONS IN THEIR PERSONAL ACTIVITIES WHICH ARE, OR APPEAR TO BE, IN CONFLICT WITH THEIR RESPONSIBILITIES TO FPI. ALTHOUGH IT IS IMPRACTICAL TO ATTEMPT TO DEFINE EVERY SITUATION WHICH MIGHT BE CONSIDERED A CONFLICT OF INTEREST, GENERALLY SPEAKING, A CONFLICT EXISTS WHEN AN EMPLOYEE'S PERSONAL INTERESTS OR ACTIVITIES MAY INFLUENCE HIS OR HER JUDGMENT IN THE PERFORMANCE OF HIS OR HER DUTY TO FPI. THERE MAY BE CASES WHERE SUCH CONFLICTS ARE MORE THEORETICAL THAN REAL, BUT EMPLOYEES SHOULD BE CONCERNED ABOUT POSSIBLE CONFLICTS AND REVIEW AND DISCLOSE THIS SITUATION IN LIGHT OF THE FOLLOWING GUIDELINES. A MAJOR FOCUS OF THE CORPORATE COMPLIANCE PLAN IS CURRENTLY ON CODING, BILLING, AND DOCUMENTATION COMPLIANCE AND ENSURING THAT REGULATIONS ARE BEING FOLLOWED. HOWEVER, COMPLIANCE GOES BEYOND AVOIDING PENALTIES. OUR TOTAL CORPORATE COMPLIANCE PLAN INCLUDES A FULL RANGE OF ISSUES, INCLUDING: - EMPLOYMENT CONTRACTS - CONFLICTS OF INTEREST - PATIENT CONFIDENTIALITY - RECORDS RETENTION - CONTRACTS AND BUSINESS RELATIONSHIPS (INCLUDING PROFESSIONAL SERVICE AGREEMENTS) - WAIVERS OF CO-PAYMENTS, COINSURANCE AND DEDUCTIBLES, AND MORE. WHILE THE COMPLIANCE OFFICE WILL MAKE EVERY EFFORT TO PROVIDE APPROPRIATE COMPLIANCE INFORMATION TO ALL EMPLOYEES, AND TO RESPOND TO ALL INQUIRIES, NO EDUCATIONAL AND TRAINING PROGRAM, HOWEVER COMPREHENSIVE, CAN ANTICIPATE EVERY SITUATION THAT MAY PRESENT COMPLIANCE ISSUES. RESPONSIBILITY FOR COMPLIANCE WITH THE CORPORATE COMPLIANCE PLAN, INCLUDING THE DUTY TO SEEK GUIDANCE WHEN IN DOUBT, RESTS WITH EACH EMPLOYEE. THE ABOVE INFORMATION IS DISCUSSED WITH EACH NEW EMPLOYEE AND FACULTY MEMBER UPON HIRE. ANNUAL CORPORATE COMPLIANCE TRAINING TOUCHES ON THE ABOVE AS WELL. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION FOR EACH PA PRESIDENT AND OFFICER IS REVIEWED ANNUALLY BY THE DEAN OF THE SCHOOL OF MEDICINE. THE COMPENSATION DISCUSSION INCLUDES A REVIEW OF BOTH BASE AND VARIABLE COMPENSATION COMPONENTS COMPARED TO RELEVANT BENCHMARKS. THESE TWO COMPONENTS REFLECT THE TOTAL APPROVED SALARY (TAS). AAMC REPORT ON MEDICAL SCHOOL FACULTY SALARIES ISSUED BY THE AMERICAN ASSOCIATION OF MEDICAL COLLEGES PROVIDES COMPENSATION GUIDELINES IN THE 25TH PERCENTILE, 50TH PERCENTILE AND 75TH PERCENTILE AS BENCHMARKS. ONCE THE TAS IS APPROVED BY THE DEAN, IT IS THEN SENT TO THE UMB CAMPUS PRESIDENT FOR FINAL APPROVAL. THE VARIABLE OR BONUS COMPONENT OF COMPENSATION FOR CLINICAL ACTIVITIES IS MANAGED THROUGH A SCHOOL-WIDE PERFORMANCE BASED INCENTIVE COMPENSATION (PBIC) PLAN. BONUS PAYMENTS ARE ALSO APPROVED BY THE PRESIDENT OF UMB BEFORE DISTRIBUTION. Form 990, Part VI, Line 15b Process to establish compensation of other employees COMPENSATION FOR EACH PA PRESIDENT AND OFFICER IS REVIEWED ANNUALLY BY THE DEAN OF THE SCHOOL OF MEDICINE. THE COMPENSATION DISCUSSION INCLUDES A REVIEW OF BOTH BASE AND VARIABLE COMPENSATION COMPONENTS COMPARED TO RELEVANT BENCHMARKS. THESE TWO COMPONENTS REFLECT THE TOTAL APPROVED SALARY (TAS). AAMC REPORT ON MEDICAL SCHOOL FACULTY SALARIES ISSUED BY THE AMERICAN ASSOCIATION OF MEDICAL COLLEGES PROVIDES COMPENSATION GUIDELINES IN THE 25TH PERCENTILE, 50TH PERCENTILE AND 75TH PERCENTILE AS BENCHMARKS. ONCE THE TAS IS APPROVED BY THE DEAN, IT IS THEN SENT TO THE UMB CAMPUS PRESIDENT FOR FINAL APPROVAL. THE VARIABLE OR BONUS COMPONENT OF COMPENSATION FOR CLINICAL ACTIVITIES IS MANAGED THROUGH A SCHOOL-WIDE PERFORMANCE BASED INCENTIVE COMPENSATION (PBIC) PLAN. BONUS PAYMENTS ARE ALSO APPROVED BY THE PRESIDENT OF UMB BEFORE DISTRIBUTION. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. Form 990, Part XII, Line 2c Change of oversight process or selection process THE PROCESS FOR SELECTING THE AUDITORS HAS NOT CHANGED FROM THE PRECEDING YEAR. 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