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American College of Surgeons

EIN 36-2192800 · Chicago, IL

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

LegitimacyPassesRegistration and standingFinancial healthStrong96 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE AMERICAN COLLEGE OF SURGEONS IS DEDICATED TO IMPROVING THE CARE OF THE SURGICAL PATIENT AND TO SAFEGUARDING STANDARDS OF CARE IN AN OPTIMAL AND ETHICAL PRACTICE ENVIRONMENT.

Income
$177.5 million
Spending
$142.5 million
Spent on programs
79%
Reserves
35.4 months of spending
Largest source of income
fees for its services, 57%
Employees
532
Volunteers
2,000
Highest pay
$1.5 million, executive director & ceo

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 96 out of 100. Higher than 90% of charities in its peer group (education, over $100m).

  • Reserves

    35 of 35

    Spendable reserves would cover 35.4 months of spending.

  • Debt

    16 of 20

    It owes 24% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 20% of income.

  • Income trend

    15 of 15

    Income rose 25% on the year before.

  • Spending floor

    15 of 15

    79% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 41% of charities in its peer group (education, over $100m).

  • Independent board

    25 of 25

    22 of 23 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. 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 (4)
  1. $53.9 million spent. THE MISSION OF THE ACS QUALITY PROGRAMS, FORMERLY REFERRED TO AS THE DIVISION OF RESEARCH AND OPTIMAL CARE (DROPC), IS TO ENABLE SURGEONS TO APPLY THE BEST SCIENTIFIC EVIDENCE IN THEIR DAILY PRACTICE WITH RESPECT, COMPASSION, AND DIGNITY FOR ALL PATIENTS. ACS QUALITY PROGRAMS FOCUS ON CONDUCTING RESEARCH AND DEVELOPING PROGRAMS TO ENHANCE THE QUALITY OF SURGICAL PATIENT CARE BY ANALYZING DATA AND IDENTIFYING AREAS FOR IMPROVEMENT THROUGH INITIATIVES SUCH AS THE ACS NATIONAL SURGICAL QUALITY IMPROVEMENT PROGRAM (ACS NSQIP). (CONTINUED IN SCH O). (CONTINUED FROM PART III) UNDER THE NEW STRATEGIC PLAN, THE DIVISION IS FOCUSED ON ADVANCING PATIENT-CENTERED CARE AND REVOLUTIONIZING EDUCATION THROUGH DATA-DRIVEN INSIGHTS AND INNOVATION. THE ACS QUALITY PROGRAMS ARE COMPRISED OF THREE FOCUS AREAS: 1. CANCER - THE ACS CANCER PROGRAMS PROVIDE TOOLS, RESOURCES, AND DATA THAT ENABLE CANCER PROGRAMS TO DELIVER COMPREHENSIVE, HIGH-QUALITY, MULTIDISCIPLINARY, EVIDENCE-BASED, PATIENT-CENTERED CARE. PROGRAM UPDATES: THE NATIONAL ACCREDITATION PROGRAM FOR RECTAL CANCER (NAPRC) PUBLISHED NEW STANDARDS EFFECTIVE IN JANUARY 2026. THE AMERICAN JOINT COMMITTEE ON CANCER (AJCC) STAGING ONLINE PLATFORM ADDED SEVERAL STAGING PROTOCOLS, WITH UPDATES TO THYMUS, LUNG, MESOTHELIOMA, AND NASOPHARYNX PUBLISHED IN DECEMBER 2024. RURAL ACCREDITATION: THE COMMISSION ON CANCER (COC) IS PREPARING TO WIDELY INTRODUCE A RURAL ACCREDITATION PROGRAM FOLLOWING SUCCESSFUL PILOTS IN IOWA AND KENTUCKY TO ADDRESS THE UNIQUE NEEDS OF RURAL COMMUNITIES. CONFERENCES: THE 2025 ACS CANCER CONFERENCE WAS HELD IN PHOENIX, EMPHASIZING COLLABORATION. BEGINNING IN 2026, THE CANCER CONFERENCE WILL COMBINE WITH THE QUALITY AND SAFETY CONFERENCE TO OFFER A UNIFIED EXPERIENCE. 2. TRAUMA - THE COMMITTEE ON TRAUMA (COT) AND TRAUMA PROGRAMS STAFF OVERSEE DIDACTIC AND EXPERIENTIAL TRAUMA COURSES, REGISTRIES, AND VERIFICATION PROGRAMS. EDUCATION: THE 11TH VERSION OF THE ADVANCED TRAUMA LIFE SUPPORT (ATLS) COURSE WAS RELEASED, REFINING THE TRADITIONAL MNEMONIC TO PRIORITIZE RAPID CONTROL OF EXSANGUINATING EXTERNAL HEMORRHAGE. ADDITIONALLY, A NEW ONLINE COURSE ON TRAUMATIC BRAIN INJURY (TBI) WAS LAUNCHED TO REDUCE MORTALITY RATES. STOP THE BLEED: VERSION 3 OF THE ACS STOP THE BLEED COURSE LAUNCHED IN EARLY 2025 WITH AN EMPHASIS ON VISUALS OVER WRITTEN DESCRIPTIONS; THE PROGRAM HAS NOW TRAINED MORE THAN 5.4 MILLION PEOPLE. TWO NEW BEST PRACTICES GUIDELINES WERE ADDED REGARDING THE MANAGEMENT OF GENITOURINARY INJURIES AND CHEST WALL INJURIES. A RURAL TRAUMA PROGRAM IS ALSO IN DEVELOPMENT TO ADDRESS RESOURCE LIMITATIONS IN RURAL AREAS. EVENTS: THE 2025 TQIP ANNUAL CONFERENCE IN CHICAGO DREW MORE THAN 2,100 ATTENDEES UNDER THE THEME "TEAM WORKS". 3. CONTINUOUS QUALITY IMPROVEMENT (CQI) - THE ACS CONTINUOUS QUALITY IMPROVEMENT PROGRAMS PROVIDE INFRASTRUCTURE FOR MEASURING PERFORMANCE AND CONDUCTING HEALTH SERVICES RESEARCH. THE SUITE OF PROGRAMS NOW ENCOMPASSES 13 CROSS-DISCIPLINE, CONDITION-SPECIFIC, AND POPULATION-SPECIFIC INITIATIVES. CLINICAL DATA STRATEGY: A MULTIYEAR STRATEGY WAS LAUNCHED TO TRANSFORM ACS QUALITY PROGRAMS. THE STRATEGY SEEKS TO MODERNIZE HOW ACS ACQUIRES AND CONNECTS DATA TO SUPPORT REAL-TIME INSIGHTS, PREDICTIVE ANALYTICS, AND AI-POWERED DECISION-MAKING, SHIFTING FROM RETROSPECTIVE REPORTING TO PROACTIVE INTELLIGENCE. PROGRAM ENHANCEMENTS: ACS NSQIP: NEW VERSIONS OF RISK CALCULATORS EQUIPPED WITH MACHINE LEARNING METHODOLOGY WERE RELEASED FOR NSQIP AND NSQIP PEDIATRIC. MBSAQIP: NEW STANDARDS ARE BEING PREPARED FOR JULY 2026 COMPLIANCE, AND THE BARIATRIC RISK/BENEFIT CALCULATOR IS TRANSITIONING TO MACHINE LEARNING TECHNOLOGY. GERIATRIC SURGERY VERIFICATION (GSV): A NEW LEVEL WAS ADDED TO ALLOW HOSPITALS TO COMPLY WITH THE CMS AGE FRIENDLY HOSPITAL MEASURE. NEW INITIATIVES: PUBLIC REPORTING: PHASE 1 OF THE PUBLIC REPORTING INITIATIVE WAS COMPLETED WITH THE LAUNCH OF A "FIND A HOSPITAL" SEARCH TOOL, ALLOWING PATIENTS TO IDENTIFY ACS-ACCREDITED OR VERIFIED HOSPITALS. SUSTAINABILITY: THE SURGICAL SUSTAINABILITY TEAM FOR ACTION AND INNOVATION (SUSTAIN) WAS LAUNCHED TO HELP SURGICAL TEAMS IMPLEMENT STRATEGIES THAT REDUCE ENVIRONMENTAL IMPACT WHILE MAINTAINING QUALITY. SURGICAL ADHESIONS: THE SURGICAL ADHESIONS IMPROVEMENT PROJECT PUBLISHED MANUSCRIPTS AND AWARDED GRANTS TO STUDY ADHESIVE DISEASE BIOLOGY AND PREVENTION.
  2. $21.9 million spent. EDUCATIONAL PROGRAMS - THE COLLEGE'S EDUCATION DIVISION SUPPORTS THE EFFORTS OF PRACTICING SURGEONS, SURGERY RESIDENTS, MEDICAL STUDENTS, AND MEMBERS OF SURGICAL TEAMS TO PROVIDE THE BEST CARE TO PATIENTS. UNDER THE NEW STRATEGIC PLAN, THE DIVISION FOCUSES ON PROVIDING TIMELY, EVIDENCE-BASED TRAINING THROUGH ACCESSIBLE AND MODERNIZED PLATFORMS TO PREPARE SURGEONS FOR CURRENT AND FUTURE ROLES. TO HELP SURGEONS OPTIMIZE THEIR PRACTICES, ATTAIN NEW SKILLS, AND MANAGE THEIR CAREERS, THE ACS OFFERS DOZENS OF EDUCATIONAL OPPORTUNITIES THAT CONTINUALLY EVOLVE TO MEET CHANGING NEEDS. THESE OPPORTUNITIES RANGE FROM RIGOROUS READINESS ASSESSMENTS FOR RESIDENTS TO COURSES DESIGNED TO ENHANCE SURGEONS' SKILLS AS EDUCATORS AND LEADERS. (CONTINUED IN SCH O). (CONTINUED FROM PART III) DIVISION EFFORTS INCLUDE STAFFING NUMEROUS EDUCATION COMMITTEES AND THE FOLLOWING PROGRAMS: ACS CLINICAL CONGRESS: THE ACS CLINICAL CONGRESS IS AN ANNUAL EDUCATIONAL CONFERENCE FOR SURGEONS THAT PROVIDES A COMPREHENSIVE PROGRAM OF LECTURES, PANEL SESSIONS, POSTGRADUATE COURSES, AND VIDEO-BASED EDUCATION. THE 2024 CLINICAL CONGRESS SAW A TOTAL OF 10,896 REGISTRANTS AND FEATURED 2,530 TOTAL PRESENTATIONS. NEW THEMATIC AND SPECIALTY-SPECIFIC SESSIONS WERE ADDED TO THE FIRST DAYS OF THE CONFERENCE, FOCUSING ON ARTIFICIAL INTELLIGENCE (AI), NEUROSURGERY, VASCULAR SURGERY, CARDIOTHORACIC SURGERY, EDUCATION, AND QUALITY. THE PROGRAM ALSO INCLUDED A SECOND "GREAT DEBATE" SESSION AND INCREASED INTERDISCIPLINARY ACTIVITIES TO BRING TOGETHER SURGEONS FROM DIVERSE DISCIPLINES. DURING THE 2024 CONVOCATION HELD AT THE CONGRESS, 1,894 NEW FELLOWS FROM 74 COUNTRIES WERE INITIATED. SURGICAL EDUCATION AND SELF-ASSESSMENT PROGRAM (SESAP): THIS IS A PREMIER SELF-ASSESSMENT AND EDUCATIONAL RESOURCE PROMOTING EXCELLENCE AND EXPERTISE FOR PRACTICING SURGEONS. THE DIVISION CONTINUES TO EXPAND THE TYPES OF CME CREDITS OFFERED THROUGH SESAP TO ADDRESS A VARIETY OF REGULATORY MANDATES. ACS ACADEMY OF MASTER SURGEON EDUCATORS: THIS PROGRAM FOCUSES ON ADVANCING SURGICAL EDUCATION AND THE CAREERS OF SURGEON EDUCATORS. THE ACADEMY S MEMBERSHIP HAS GROWN TO NEARLY 400, INCLUDING 74 MEMBERS INDUCTED DURING THE 2024 CEREMONY. AT CLINICAL CONGRESS 2024, THE ACADEMY PRESENTED SPECIAL SESSIONS ON RECENT ADVANCES IN SURGICAL EDUCATION AND THE VALUE OF THE ACADEMY ACROSS SURGICAL SPECIALTIES. ACCREDITED EDUCATION INSTITUTES (AEI): THE AEI PROGRAM INCLUDES 95 INSTITUTES GLOBALLY THAT FOCUS ON SIMULATION-BASED ACTIVITIES FOR LEARNERS AT ALL LEVELS AND SURGICAL TEAMS. THE ANNUAL SURGEONS AND ENGINEERS MEETING, HELD IN COLLABORATION WITH THE DIVISION OF EDUCATION, CONTINUES TO FORGE PARTNERSHIPS TO ADVANCE THE FIELD OF SURGICAL SIMULATION.
  3. $10.8 million spent. THE DIVISION OF MEMBER SERVICES SERVES AS THE PRIMARY ARCHITECT OF THE AMERICAN COLLEGE OF SURGEONS PROFESSIONAL COMMUNITY, SUPPORTING MORE THAN 93,000 SURGEONS, MEDICAL STUDENTS, AND SURGICAL CARE TEAM MEMBERS GLOBALLY. THE DIVISION IS DEDICATED TO FOSTERING PROFESSIONAL CONNECTIONS, DELIVERING PRACTICAL PRACTICE RESOURCES, AND CULTIVATING LEADERSHIP PATHWAYS FOR SURGEONS AT EVERY CAREER STAGE FROM RESIDENCY THROUGH RETIREMENT. (CONTINUED IN SCH O) (CONTINUED FROM PART III) KEY PROGRAMMATIC EFFORTS INCLUDE: MEMBERSHIP AND COMMUNITY ENGAGEMENT: THE DIVISION MANAGES A DIVERSE COMMUNITY OF 66,225 FELLOWS AND A GROWING COHORT OF MEDICAL STUDENTS AND SURGICAL RESIDENTS. CHAPTER SUPPORT AND GLOBAL OUTREACH: THE DIVISION STRENGTHENS A NETWORK OF DOMESTIC AND INTERNATIONAL CHAPTERS BY PROVIDING OPERATIONAL STRATEGIES AND PERFORMANCE METRICS TO ENSURE LOCAL SURGICAL COMMUNITIES THRIVE. THE INTERNATIONAL RELATIONS COMMITTEE OVERSEES SCHOLARSHIPS THAT ENABLE INTERNATIONAL SURGEONS TO VISIT NORTH AMERICAN ACADEMIC INSTITUTIONS AND PARTICIPATE IN MAJOR EDUCATIONAL MEETINGS. LEADERSHIP DEVELOPMENT AND GOVERNANCE: THE DIVISION SUPPORTS THE BOARD OF GOVERNORS, WHICH ACTS AS A VITAL COMMUNICATION LINK BETWEEN THE FELLOWSHIP AND THE BOARD OF REGENTS. THROUGH 18 WORKGROUPS ORGANIZED INTO SIX STRATEGIC PILLARS, THE BOARD OF GOVERNORS ADDRESSES CRITICAL ISSUES SUCH AS HEALTHCARE LEGISLATION, SURGICAL QUALITY, AND INCLUSIVE EXCELLENCE. CAREER-STAGE SUPPORT: SPECIALIZED GROUPS, INCLUDING THE RESIDENT AND ASSOCIATE SOCIETY (RAS) AND THE YOUNG FELLOWS ASSOCIATION (YFA), REPRESENT THE UNIQUE INTERESTS OF EARLY-CAREER SURGEONS. THESE GROUPS OFFER MENTORSHIP PROGRAMS, SUCH AS THE MENTOR TRIAD PROGRAM, AND PROFESSIONAL DEVELOPMENT COURSES LIKE "RESIDENTS AS TEACHERS AND LEADERS". SCHOLARSHIPS AND AWARDS: DEMONSTRATING ITS COMMITMENT TO THE FUTURE OF THE PROFESSION AND GLOBAL SURGICAL CARE, THE DIVISION ADMINISTERS MORE THAN $2 MILLION IN ANNUAL SCHOLARSHIPS TO SUPPORT SURGICAL RESEARCH, EDUCATION, AND INTERNATIONAL EXCHANGE.
  4. $25.6 million spent. THE PURPOSE OF THE DIVISION OF ADVOCACY AND HEALTH POLICY IS TO IDENTIFY AND ADDRESS PUBLIC POLICY ISSUES AFFECTING SURGEONS AND THEIR PATIENTS AT BOTH FEDERAL AND STATE LEVELS. THE ACS MAINTAINS PRODUCTIVE RELATIONSHIPS WITH POLICYMAKERS TO PROTECT THE ROLE OF SURGEONS AS LEADERS OF THE CARE TEAM.MEDICARE PHYSICIAN PAYMENT REFORM: REFORMING THE PHYSICIAN PAYMENT SYSTEM IS A TOP PRIORITY AS SURGEONS FACE CONTINUED REDUCTIONS. FOLLOWING ACS ADVOCACY, A BUDGET RECONCILIATION PACKAGE PROVIDED SHORT-TERM RELIEF, INCLUDING LANGUAGE TO INCREASE MEDICARE PHYSICIAN PAYMENTS BY 2.5% FOR 2026.GLOBAL SURGICAL PACKAGES: THE ACS SUBMITTED FORMAL TESTIMONY TO MEDPAC AND CMS ADVOCATING AGAINST REVALUING OR ELIMINATING 10- AND 90-DAY GLOBAL SURGICAL PACKAGES WITHOUT ACCURATE DATA, EMPHASIZING THAT ARBITRARY CHANGES COULD RESULT IN UNINTENDED FINANCIAL CONSEQUENCES FOR PATIENTS.WORKFORCE AND PATIENT ACCESS: THE ACS CHAMPIONS LEGISLATION TO STRENGTHEN THE SURGICAL WORKFORCE, INCLUDING THE RESIDENT EDUCATION DEFERRED INTEREST (REDI) ACT, WHICH ALLOWS RESIDENTS TO DEFER STUDENT LOAN PAYMENTS WITHOUT INTEREST.EMERGENCY PREPAREDNESS: A PRIMARY FOCUS REMAINS THE REAUTHORIZATION OF THE PANDEMIC ALL-HAZARDS PREPAREDNESS ACT (PAHPA), WHICH INCLUDES THE MISSION ZERO GRANT PROGRAM THAT EMBEDS MILITARY SURGEONS INTO CIVILIAN TRAUMA SYSTEMS.PUBLIC HEALTH AND SAFETY: THE ACS LEADS FIREARM INJURY PREVENTION EFFORTS THROUGH PUBLIC HEALTH RESEARCH AND DISCUSSIONS WITH FEDERAL OFFICES, AND ADVOCATES FOR THE IMPROVING POLICE CARE ACT TO SUPPORT "STOP THE BLEED" INITIATIVES.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. 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)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 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 October 13, 2026.

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

    Recognized by the IRS since December 1939.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 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.