2026-02-23T11:36:02-06:00 2025-06-30 332621854 CRI CAPIN CROUSE ADVISORS LLC 345 MASSACHUSETTS AVE STE 300 INDIANAPOLIS IN 46204 990 2024-07-01 842569391 PAN-AFRICAN ACADEMY OF CHRISTIAN SURGEONS PAN- 8475719926 440 W COLFAX STREET 1458 PALATINE IL 60067 SUSAN A KOSHY CEO 8475719926 2026-02-23 1 1 JONATHAN WRIGHT P02199224 5055022746 2026-02-23 2024 2025-03-06 01:10:19Z SUSAN A KOSHY 440 W COLFAX STREET 1458 PALATINE IL 60067 6582097 0 X WWW.PAACS.NET X 2019 IL PAACS TRAINS AND DISCIPLES AFRICAN CHRISTIAN DOCTORS AS SURGEONS TO CARE FOR THE POOR. 16 16 16 197 0 0 4362713 6089666 17536 21048 203395 382818 25492 62938 4609136 6556470 2422951 1244049 0 0 1291346 1272524 0 0 510873 1117400 893729 4831697 3410302 -222561 3146168 8596530 12058159 96513 101634 8500017 11956525 X 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. 0 0 2449325 1244049 83986 IN JANUARY 2025, 51 NEW RESIDENTS AND FELLOWS BEGAN TRAINING WITH PAACS, BRINGING THE TOTAL NUMBER IN TRAINING TO 186. EACH PAACS TRAINEE IS EXPECTED TO BE THE SURGEON OR PRIMARY ASSISTANT ON APPROXIMATELY 200-300 CASES PER YEAR. WE ESTIMATE THAT COMBINED THEY SURGICALLY IMPACTED OVER 46,500 INDIVIDUALS. EACH ONE IS AN OPPORTUNITY TO PRAY AND SHARE THE GOSPEL.WE NOW HAVE PARTNERSHIPS WITH 21 MISSION HOSPITALS, INCLUDING OUR NEW GENERAL SURGERY PROGRAM WHICH BEGAN IN JANUARY 2025 AT AIC KAPSOWAR HOSPITAL IN KENYA. WE ALSO LAUNCHED OUR SECOND OBSTETRICS AND GYNECOLOGY PROGRAM IN 2025, THIS ONE AT AIC KIJABE HOSPITAL IN KENYA. THESE TWO NEW PROGRAMS BRING PAACS TO 28 TOTAL TRAINING PROGRAMS ACROSS 12 AFRICAN COUNTRIES. (CONTINUED ON SCHEDULE O)WE ALSO CELEBRATED THE GRADUATION OF 31 NEW PAACS SURGEONS, INCREASING OUR ALUMNI NETWORK TO 187, WHO ARE NOW SERVING IN 25 COUNTRIES. THESE EXCELLENT SURGEONS, FROM DIVERSE REGIONS ACROSS THE CONTINENT, ARE USING THEIR SKILLS TO MAKE SIGNIFICANT IMPACTS IN THEIR COMMUNITIES AND TO SPREAD THE GOSPEL THROUGH THEIR WORK. 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. 2449325 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR CA CO CT FL GA HI IL KS KY LA MA MD ME MI MN MO MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X X RENEE L FINK 8475719926 440 W COLFAX STREET 1458 PALATINE IL 60067 LOUIS PISTERS MD CHAIR 1.00 X X 0 0 0 MICHAEL SKINNER MD VICE CHAIR 1.00 X X 0 0 0 EMAD ASHAM MD SECRETARY 1.00 X X 0 0 0 GEORGE BAYLESS III TREASURER 1.00 X X 0 0 0 DOUGLAS LUNDY MD TREASURER (PART YEAR) 1.00 X X 0 0 0 EFESON THOMAS MD BOARD MEMBER 1.00 X 0 0 0 ERIK HANSEN MD BOARD MEMBER 1.00 X 0 0 0 ERVIN BARHAM BOARD MEMBER 1.00 X 0 0 0 GRACE KIM MD BOARD MEMBER 1.00 X 0 0 0 J KAYLE LEE MD BOARD MEMBER 1.00 X 0 0 0 KING-DAVID TERNA YAWE MD BOARD MEMBER 1.00 X 0 0 0 MARK REEVES MD BOARD MEMBER 1.00 X 0 0 0 MARK SNELL MD BOARD MEMBER 1.00 X 0 0 0 MICHAEL LANGFORD MD BOARD MEMBER 1.00 X 0 0 0 STEPHEN DOANE MD BOARD MEMBER 1.00 X 0 0 0 WAYNE MURRAY BOARD MEMBER 1.00 X 0 0 0 WILLIAM WILSON MD BOARD MEMBER 1.00 X 0 0 0 CARTER HARSH MD BOARD MEMBER (PART YEAR) 1.00 X 0 0 0 DIEUDONNE LEMFUKA MD BOARD MEMBER (PART YEAR) 1.00 X 0 0 0 JAMES FINGLETON MD BOARD MEMBER (PART YEAR) 1.00 X 0 0 0 RANDALL OWEN MD BOARD MEMBER (PART YEAR) 1.00 X 0 0 0 REBEKAH KIM MD BOARD MEMBER (PART YEAR) 1.00 X 0 0 0 REBEKAH NAYLOR MD BOARD MEMBER (PART YEAR) 1.00 X 0 0 0 THOMAS ROBEY MD BOARD MEMBER (PART YEAR) 1.00 X 0 0 0 SUSAN KOSHY JD MPH CEO 45.00 X 151596 0 31840 KEIR THELANDER MD EXECUTIVE VICE PRESIDENT 45.00 X 148558 0 33101 RENEE FINK CPA CFO 45.00 X 117620 0 13961 417774 0 78902 3 0 1 0 ABSTRACT INTERACTIVE INC 85 MIDDLE RD 1005 HUDSON NY 12534 TECHNOLOGY SUPPORT SERVICES 130194 1 6089666 87275 6089666 REGISTRATION FEES 611110 21048 21048 21048 321258 321258 87187 25627 61560 61560 61560 62938 62938 62938 6556470 83986 0 382818 X 1244049 1244049 521923 262027 101754 158142 619206 310867 120720 187619 13721 6889 2675 4157 38707 19433 7546 11728 78967 39645 15395 23927 8790 8790 20770 20770 35069 35069 121353 14706 65441 41206 1077 1013 52 12 100766 48221 7627 44918 70940 50589 12413 7938 430482 353604 46830 30048 14945 14059 718 168 16271 15306 782 183 TESTING AND REGISTRATIO 35301 33206 1697 398 37965 35711 1825 429 3410302 2449325 450104 510873 808852 619478 10267 35402 22130 3859 7681410 11374439 73871 24981 8596530 12058159 96513 101634 96513 101634 X 5008569 7658003 3491448 4298522 8500017 11956525 8596530 12058159 3146168 310340 0 X 0 1 X 1 0 X 7809371 4006626 4434961 4362713 6089666 26703337 7809371 4006626 4434961 4362713 6089666 26703337 1001824 25701513 39415 58510 116116 116934 321258 652233 1178 5497 10901 25492 62938 106006 27461576 67404 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2020 AMOUNT: $ 1,178. 2021 AMOUNT: $ 5,497. 2022 AMOUNT: $ 10,901. 2023 AMOUNT: $ 25,492. 2024 AMOUNT: $ 62,938. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1517114 525000 165674 2207788 1197665 192400 127049 1517114 985245 129400 83020 1197665 1049381 65470 -129606 985245 846530 202851 1049381 0.00000 1.00000 0.00000 0 0 0 9282111 310340 2450370 2760710 6521401 35069 35069 6556470 5825603 2450370 2450370 3375233 35069 35069 3410302 PART V, LINE 4: 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. 1 SUB-SAHARAN AFRICA 0 0 ASSISTANCE TO RECIPIENTS 1209476 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES SURGICAL/RELATED SPECIALTIES TRAINING & CHRISTIAN DISCIPLESHIP, SALARIES AND TRAVEL 1065559 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES SURGICAL/RELATED SPECIALTIES TRAINING & CHRISTIAN DISCIPLESHIP, SALARIES AND TRAVEL 39465 MIDDLE EAST AND NORTH AFRICA 0 0 ASSISTANCE TO RECIPIENTS 34573 0 0 0 0 0 0 2349073 0 2349073 SUB-SAHARAN AFRICA GENERAL SUPPORT 127910 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 84212 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 81495 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 77610 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 69364 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 68010 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 60977 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 58570 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 50918 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 48136 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 45336 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 40306 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA GENERAL SUPPORT 34573 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 30100 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 29634 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 28000 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 25138 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 24004 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 22748 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 17886 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 11200 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 10900 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 8700 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 6089 WIRE TRANSFER 0 24 0 0 0 0 0 0 0 PART I, LINE 2: PAACS ADVANCES FUNDS SEMI-ANNUALLY TO PARTICIPATING HOSPITALS AND MISSIONS ORGANIZATIONS THAT EXPEND THESE FUNDS ON BEHALF OF PAACS. THE AGENCIES PERIODICALLY REPORT ON THE USE OF THE FUNDS, WHICH ARE THEN REVIEWED BY PAACS ADMINISTRATIVE STAFF TO ENSURE COMPLIANCE WITH THE TERMS SET OUT IN THE MEMORANDUM OF UNDERSTANDING (MOU). ANY OVERAGES OR SHORTAGES ARE ADJUSTED IN THE NEXT ADVANCE. THE ORGANIZATION TRANSFERS FUNDS TO OUR PARTNER HOSPITALS AND MISSION ORGANIZATIONS IN AFRICA TO EXPEND ON THE BEHALF OF PAACS ACCORDING TO THE TERMS SET FORTH IN THE MEMORANDUM OF UNDERSTANDING (MOU). THE FUNDS ARE EXPENSED BY THE ORGANIZATION AT THE TIME OF TRANSFER. PAACS DOES NOT INCUR EXPENDITURES DIRECTLY IN AFRICA. PART I, LINE 3: THE ORGANIZATION TRACKED EXPENDITURES IN ACCORDANCE WITH ACCRUAL BASIS OF ACCOUNTING. X 1 1 X X X 0 0 0 0 0 0 0 1 0 SUSAN KOSHY JD MPH CEO 144408 0 6000 0 1188 0 7673 0 24167 0 183436 0 0 0 KEIR THELANDER MD EXECUTIVE VICE PRESIDENT 143144 0 5000 0 414 0 7673 0 25428 0 181659 0 0 0 PART I, LINE 1A 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. PART I, LINE 7 THE ORGANIZATION MADE NONFIXED PAYMENTS IN THE FORM OF DISCRETIONARY BONUSES. X 9 87275 SELLING COST 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS DONATED. FORM 990, PART VI, SECTION A, LINE 1A 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, SECTION B, LINE 11B 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, SECTION B, LINE 12C 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, SECTION B, LINE 15 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, SECTION B, LINE 15B: 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 PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. 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 $2,450,370 WERE INCLUDED AS THEY ARE IN THE AUDITED FINANCIAL STATEMENTS, THE PROGRAM SERVICE EXPENSES % WOULD BE 84.11%.