Revenue and Expenses
23% of total expenses
Exam Delivery — includes seat costs for candidates and diplomates. Includes psychometric analysis and exam scoring.
7% of total expenses
Knowledge and practice assessment product development and approvals.
16% of total expenses
Finance, human resources, legal and building-related.
7% of total expenses
Board meeting costs and President's Office.
1% of total expenses
Promoting awareness of Certification and MOC to external stakeholders.
Physician Support & Outreach
13% of total expenses
Call Center, physician communications, Academic Affairs and Web.
12% of total expenses
Research innovations in assessment and the value of Certification and MOC.
4% of total expenses
Establishment of the requirements for Certification and MOC. Including working with our subspecialty boards and medical societies.
18% of total expenses
Question writing for Certification and MOC exams in 20 specialties.
The creation of relevant and rigorous Certification and Maintenance of Certification (MOC) programs requires the time and commitment of leaders in internal medicine and its subspecialties, as well as a supporting team of professionals, all of whom are focused on ABIM's mission.
The infographics above detail how ABIM manages the resources that are collected through Certification and MOC fees—ABIM receives no industry funding. Download the pdf.
For fiscal year 2016, ABIM expenses exceed revenue due to strategic non-capitalized spending on infrastructure upgrades in anticipation of the launch of a new MOC assessment in 2018.
Note: ABIM operates on a July-to-June fiscal year. Our most recent publicly available 990 form (pdf) is for fiscal year 2015 ended 6/30/15 and reflects compensation paid for the preceding calendar year (January 2014 to December 2014) and financial activity for the current fiscal year (July 2014 to June 2015). ABIM utilizes the accrual-based accounting methodology required by generally accepted accounting principles (GAAP) to report its financial activity on our 990 forms.
The readers' guide About ABIM's Form 990 (pdf) provides information about various topics covered in the ABIM's 990.
Our most recent audited financials for ABIM and Affiliated Foundation (pdf) comprise the consolidated statements of financial position, activities and cash flow as of June 30, 2016 and 2015. The readers’ guide About ABIM and ABIM Foundation’s Consolidated Financial Statement (pdf) provides information about the statement.