Skip to the page content
Passes our checks

American Board of Surgery

EIN 23-1352007 · Philadelphia, PA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceNot ratedToo small or too little detailImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

SEE SCHEDULE O

Income
$22.2 million
Spending
$18.1 million
Employees
55
Volunteers
1,300
Highest pay
$1.7 million, president & ceo, ex-officio

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

Governance

This return does not answer enough of the governance questions to score.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. THE ABS INCURS COSTS ASSOCIATED WITH THE DEVELOPMENT, INITIAL CERTIFICATION AND ADMINISTRATION OF CONTINUOUS CERTIFICATION AND FOCUSED PRACTICE DESIGNATION BY ABS, AND IN ISSUING CERTIFICATES OF QUALIFICATION TO ALL CANDIDATES MEETING THE ABS'S REQUIREMENTS. DURING THE FISCAL YEAR ENDED JUNE 30, 2025, THERE WERE 29,732 INDIVIDUALS WHO TOOK AN EXAMINATION, INCLUDING 11,562 SURGERY RESIDENTS TAKING THEIR IN-TRAINING EXAMINATIONS, 2,116 INDIVIDUALS OBTAINED INITIAL CERTIFICATION, 13,324 TOOK THE CONTINUOUS CERTIFICATION ASSESSMENT FOR GENERAL AND OTHER SPECIALTIES, 46 ABS DIPLOMATES TOOK THE METABOLIC AND BARIATRIC SURGERY FOCUSED PRACTICE DESIGNATION, AND 109 ABS DIPLOMATES TOOK THE ADULT COMPLEX THYROID AND PARATHYROID SURGERY FOCUS PRACTICE DESIGNATION. THE TYPES OF EXAMINATIONS THE COSTS ARE INCURRED FOR INCLUDE THE FOLLOWING: IN-TRAINING, QUALIFYING, CERTIFYING, RE-ENTRY, CONTINUOUS CERTIFICATION ASSESSMENTS INCLUDING ENTRUSTABLE PROFESSIONAL ACTIVITY ASSESSMENTS, AND FOCUSED PRACTICE RECOGNITION. THE AREAS OF SPECIALTY INCLUDE GENERAL SURGERY AND VASCULAR SURGERY, AND SUBSPECIALTIES INCLUDE SURGICAL CRITICAL CARE, PEDIATRIC SURGERY, SURGERY OF THE HAND, COMPLEX GENERAL SURGICAL ONCOLOGY, METABOLIC AND BARIATRIC SURGERY, AND ADULT COMPLEX THYROID AND PARATHYROID SURGERY. THE SCORE ARM OF THE ABS INCURS EXPENSES IN PROVIDING HIGH-QUALITY EDUCATIONAL CONTENT IN SUPPORT OF THE SCORE CURRICULUM TO RESIDENTS AND RESIDENCY PROGRAMS VIA THE SCORE PORTAL ON THE ORGANIZATION'S WEBSITE. THE SCORE CURRICULUM IS DESIGNED TO DEFINE THE PERTINENT SPECIALTIES OF GENERAL SURGERY AND PROVIDE GREATER ASSURANCE THAT RESIDENTS ARE RECEIVING SUFFICIENT TRAINING IN ALL AREAS. THE CURRICULUM FOCUSES ON THE FIVE YEARS OF PROGRESSIVE EDUCATION AND TRAINING THAT CONSTITUTE GENERAL SURGERY RESIDENCY IN THE U.S., AFTER MEDICAL SCHOOL BUT PRIOR TO INDEPENDENT PRACTICE, AND SEPARATE MODULES ADDRESS THE TRAINING OF VASCULAR SURGEONS AND SUBSPECIALISTS IN PEDIATRIC SURGERY, SURGICAL CRITICAL CARE, AND COMPLEX GENERAL SURGICAL ONCOLOGY.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(6) business league.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Worth knowing.

    Not individually listed by the IRS as eligible. The master file records contributions to it as deductible.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 1942.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.