Large Urology Group Practice Association

Not tax-deductible

Chicago, IL501(c)(6)Since 2008Community DevelopmentEIN 26-2943240Revenue $8.4M in FY2024

On file with the IRSlugpa.com875 N Michigan Ave Ste 3100, 60611-1962 · Chicago, ILTax-exempt since Mar 2009

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To provide urological surgeons practicing within the context of Large Group practices the means to access resources, technology and management tools that will enable them to provide all services needed to care for the patients with acute and chronic illnesses of the genitourinary system in an efficient, cost effective and clinically superior manner, while using data collection to create parameters that demonstrates quality and value to patients, vendors, third party payors and regulatory agencies.

85¢ of each $1 spent went to programs.
Run by 74 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $807K a year · 14% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$737K
to officers and key staff · 11% of spending
Top officer’s pay higher than 90% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$849K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 13 voting members
Looks good: 10 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.4M
+32% vs prior year
Spent
$6.4M
To programs
85%
Net assets
$9.5M
By yearFY2020–FY2024
Revenue
$8.4M
FY2024▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.1M
FY2021$5.5M
FY2022$5.3M
FY2023$6.4M
FY2024$8.4M
Expenses
$6.4M
FY2024▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.4M
FY2021$3.9M
FY2022$5.2M
FY2023$5.6M
FY2024$6.4M
Net assets
$9.5M
FY2024▲ +24%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.5M
FY2021$7.0M
FY2022$6.6M
FY2023$7.7M
FY2024$9.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $5.4M Management & general 15% · $976K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990; $737K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$340,730Pt VII · Sec A
Manager, Industry Relation
$149,888Pt VII · Sec A
Manager, Member Services
$126,802Pt VII · Sec A
MBA, Cpi, President
$50,000Pt VII · Sec A
$40,000Pt VII · Sec A
$30,000Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Celeste G Kirschner Cae’s $341K as Chief Executive Officer is at the 90th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Celeste G Kirschner Cae$340,730$285,209$285,209$264,335$260,339
Rachel Rusch$149,888$127,226$113,250$106,250—
Katherine M Stack$126,802$111,893———
Evan Robert Goldfischer MD$50,000$50,000———
Jonathan Henderson MD——$50,000$50,000—
Richard G Harris MD————$50,000
Jeffrey Michael Spier MD$40,000$40,000———
Scott B Sellinger MD Facs——$40,000$40,000—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers urological surgeons in large practices with resources for efficient, superior patient care and quality demonstration.

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Provided by the organization

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2 programs · $5.4M · in their own filed words · FY2024
01

Annual meeting provides a forum for discussion of operations, promotion of quality clinical outcomes, and development of new business opportunities, as well as enhanced communication between large groups.

$3.4Mprogram expense
02

Advocate for the interests of urological medical practices in legislative and regulatory arenas.

$2.0Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$8.4M
Ln 12
Fees for servicesLn 2g$6.7M
Gifts and grantsLn 1h$1.1M
Investment incomeLn 3$581K
Money outPt IX
$6.4M
Ln 25
Programscol B$5.4M
Managementcol C$976K
Owns and owesPt X
$9.5M
net assets · Ln 32
Cash and savingsLn 1–2$3.9M
Total assetsLn 16$10.4M
LiabilitiesLn 26$849K
PeoplePt VI, VII
16
listed · VII A
PaidVII A6
Voting boardVI 1a13
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$6.7M
Investment incomeLn 3$581K
Other incomeLn 4–11$10K
Gains on assetsLn 7$388K
Total revenueLn 12$8.4M
Assets in detailPt X, end of year
CashLn 1$3.1M
SavingsLn 2$779K
Cash and savings togetherLn 1–2$3.9M
InvestmentsLn 11–13$5.7M
Other assetsLn 15$18K
Total assetsLn 16$10.4M
LiabilitiesLn 26$849K
Net assetsLn 32$9.5M
OperationsPt I, VI
EmployeesI 57
VolunteersI 674
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3.5M$3.9M
InvestmentsLn 11–13$4.3M$5.7M
Total assetsLn 16$8.5M$10.4M
LiabilitiesLn 26$814K$849K
Net assetsLn 32$7.7M$9.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$2K$2K
Pay of current officers, directors and key staffLn 5$488K$184K$304K
Other salaries and wagesLn 7$911K$686K$226K
Other employee benefitsLn 9$105K$76K$28K
Payroll taxesLn 10$86K$59K$27K
Legal feesLn 11b$188K$188K
Accounting feesLn 11c$85K$54K$32K
Lobbying feesLn 11d$282K$282K
Investment management feesLn 11f$31K$31K
Other fees for servicesLn 11g$725K$702K$24K
Office expensesLn 13$55K$34K$22K
Information technologyLn 14$43K$5K$39K
OccupancyLn 16$123K$123K
TravelLn 17$689K$684K$4K
Conferences, conventions and meetingsLn 19$2.3M$2.2M$9K
InsuranceLn 23$43K$15K$28K
Other expenses (24a–d)Ln 24$293K$222K$72K
All other expensesLn 24e$10K$1K$9K
Total functional expensesLn 25$6.4M$5.4M$976K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $8.4M$6.4M$2.0M$9.5M 990 PDF
FY2023 $6.4M$5.6M$752K$7.7M 990 PDF
FY2022 $5.3M$5.2M$71K$6.6M 990 PDF
FY2021 $5.5M$3.9M$1.6M$7.0M 990 PDF
FY2020 $3.1M$3.4M−$330K$5.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $8,398,801 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,086,000$1,109,500
I-9 Program service revenuePrior year $5,135,408$6,698,032
I-10 Investment incomePrior year $147,988$581,380
I-11 Other revenuePrior year $8,929$9,889
I-12 Total revenuePrior year $6,378,325$8,398,801
I-13 Grants and similar amounts paidPrior year $1,395$1,605
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,349,123$1,589,640
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,276,100$4,824,549
I-18 Total expensesPrior year $5,626,618$6,415,794
I-19 Revenue less expensesPrior year $751,707$1,983,007
Part VI · Governance 10 of 13 board members independent, 2 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $8,398,801 across 7 lines filed
VIII-1b Membership dues$1,109,500
VIII-1h Total contributions, gifts and grants$1,109,500
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,643,032 · Unrelated business $55,000$6,698,032
VIII-3 Investment incomeExcluded from tax $193,861$193,861
VIII-7 Net gain or loss on sales of assetsExcluded from tax $387,519$387,519
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $9,889$9,889
VIII-12 Total revenueRelated to mission $6,643,032 · Unrelated business $55,000 · Excluded from tax $591,269$8,398,801
Part IX · Statement of functional expenses $6,415,794 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $1,605$1,605
IX-5 Pay of current officers, directors and key staffPrograms $183,913 · Management $303,913$487,826
IX-7 Other salaries and wagesPrograms $685,603 · Management $225,746$911,349
IX-9 Other employee benefitsPrograms $76,494 · Management $28,120$104,614
IX-10 Payroll taxesPrograms $58,691 · Management $27,160$85,851
IX-11b Legal feesPrograms $187,780$187,780
IX-11c Accounting feesPrograms $53,539 · Management $31,932$85,471
IX-11d Lobbying feesPrograms $282,267$282,267
IX-11f Investment management feesManagement $30,893$30,893
IX-11g Other fees for servicesPrograms $701,763 · Management $23,575$725,338
IX-13 Office expensesPrograms $33,630 · Management $21,552$55,182
IX-14 Information technologyPrograms $4,800 · Management $38,651$43,451
IX-16 OccupancyManagement $122,950$122,950
IX-17 TravelPrograms $684,097 · Management $4,435$688,532
IX-19 Conferences, conventions and meetingsPrograms $2,247,744 · Management $9,141$2,256,885
IX-23 InsurancePrograms $14,946 · Management $27,630$42,576
IX-24 Other expenses (24a–d)Programs $221,595 · Management $71,682$293,277
IX-24e All other expensesPrograms $1,354 · Management $8,593$9,947
IX-25 Total functional expensesPrograms $5,439,821 · Management $975,973 · Fundraising $0$6,415,794
Part X · Balance sheet $10,363,631 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $2,231,381$3,109,844
X-2 Savings and temporary cash investmentsStart of year $1,299,639$779,086
X-4 Accounts receivableStart of year $333,419$341,516
X-9 Prepaid expenses and deferred chargesStart of year $315,522$419,304
X-11 Publicly traded securitiesStart of year $4,284,109$5,695,468
X-15 Other assetsStart of year $41,309$18,413
X-16 Total assetsStart of year $8,505,379$10,363,631
X-17 Accounts payable and accrued expensesStart of year $93,253$75,072
X-19 Deferred revenueStart of year $696,225$773,451
X-25 Other liabilitiesStart of year $24,162$0
X-26 Total liabilitiesStart of year $813,640$848,523
X-27 Net assets without donor restrictionsStart of year $7,691,739$9,515,108
X-32 Total net assets or fund balancesStart of year $7,691,739$9,515,108
X-33 Total liabilities and net assetsStart of year $8,505,379$10,363,631
Part XI · Reconciliation of net assets $9,515,108 net assets at year end
XI-1 Total revenue$8,398,801
XI-2 Total expenses$6,415,794
XI-3 Revenue less expenses$1,983,007
XI-4 Net assets at start of year$7,691,739
XI-5 Net unrealized gains (losses) on investments−$159,638
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,515,108

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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