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ObjectId: 201512759349300701 - Submission: 2015-10-02
TIN: 36-2118323
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
Attach to Form 990.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
14
Open to Public Inspection
Name of the organization
College of American Pathologists
Employer identification number
36-2118323
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
.........
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a?
..
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
................
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
No
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
...........................
5a
b
Any related organization?
5b
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
6a
b
Any related organization?
.........................
6b
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
.............................
8
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2014
Page 2
Schedule J (Form 990) 2014
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation in column(B) reported as deferred in prior Form 990
(i)
Base compensation
(ii)
Bonus & incentive compensation
(iii)
Other reportable compensation
1
Gregory Gleason
Chief Information Officer & VP
(i)
(ii)
262,288
.................
0
87,897
.................
0
7,516
.................
0
91,181
.................
0
3,812
.................
0
452,694
.................
0
87,897
.................
0
2
Stephen Myers
CHIEF FINANCIAL/OPERATING OFF.
(i)
(ii)
352,628
.................
0
100,751
.................
0
4,636
.................
0
148,763
.................
0
14,807
.................
0
621,585
.................
0
100,751
.................
0
3
Elizabeth Usher
Chief Marketing Officer
(i)
(ii)
300,381
.................
0
124,542
.................
0
42,149
.................
0
163,495
.................
0
22,869
.................
0
653,436
.................
0
124,542
.................
0
4
Charles Roussel
Chief Executive Officer
(i)
(ii)
568,730
.................
0
273,303
.................
0
81,794
.................
0
308,378
.................
0
22,632
.................
0
1,254,837
.................
0
273,303
.................
0
5
George Fiedler
Sr. VP, Capability & Specialty
(i)
(ii)
292,816
.................
0
60,937
.................
0
2,840
.................
0
95,980
.................
0
25,583
.................
0
478,156
.................
0
60,937
.................
0
6
Pamela Mix
VP, HR & GOVERNANCE
(i)
(ii)
256,946
.................
0
60,421
.................
0
1,314
.................
0
93,346
.................
0
20,865
.................
0
432,892
.................
0
60,421
.................
0
7
Sandra Grear
VP Member Prof Development
(i)
(ii)
110,658
.................
.................
0
240,137
.................
0
11,211
.................
0
17,472
.................
0
379,478
.................
0
.................
0
8
John Scott
VP Advocacy & Policy
(i)
(ii)
258,482
.................
0
57,728
.................
0
3,986
.................
0
77,076
.................
0
21,627
.................
0
418,899
.................
0
57,728
.................
0
9
Marcia Geotsalitis
Sr. VP, Laboratory Improvement
(i)
(ii)
263,309
.................
0
78,745
.................
0
4,036
.................
0
120,388
.................
0
22,838
.................
0
489,316
.................
0
78,745
.................
0
10
Noel Adachi
VP, International
(i)
(ii)
262,892
.................
0
82,117
.................
0
1,346
.................
0
90,232
.................
0
23,626
.................
0
460,213
.................
0
82,117
.................
0
Schedule J (Form 990) 2014
Page 3
Schedule J (Form 990) 2014
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference
Explanation
FORM 990, SCHEDULE J, PART I, LINE 1A
FIRST-CLASS OR CHARTER TRAVEL: FIRST-CLASS TRAVEL IS PROVIDED TO THE CAP BOARD PRESIDENT AND THE CAP CHIEF EXECUTIVE OFFICER. A PORTION OF THE FIRST-CLASS TRAVEL IS TREATED AS TAXABLE COMPENSATION TO THE LISTED PERSON IN ACCORDANCE WITH IRS RULES AND REGULATIONS. FORM 990, SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS: THE CAP PROVIDES TRAVEL FOR COMPANIONS TO BOARD MEMBERS TRAVELING ON CAP BUSINESS. THE CAP ALSO PROVIDES COMPANION TRAVEL TO EXECUTIVE STAFF TRAVELING TO BOARD OF GOVERNORS' MEETINGS. COMPANION TRAVEL IS TREATED AS TAXABLE COMPENSATION TO THE BOARD MEMBERS AND EXECUTIVE STAFF. FORM 990, SCHEDULE J, PART I, LINE 1A TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: THE CHIEF EXECUTIVE OFFICER (CEO) IS ENTITLED TO A TAX GROSS-UP TO COVER THE TAX LIABILITY ASSOCIATED WITH ILLINOIS RESIDENCY. THE CAP HAS A WRITTEN AGREEMENT OUTLINING THE TERMS FOR THE GROSS-UP AND CALCULATING THE AMOUNT. FORM 990, SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: THE CEO AND CHIEF MARKETING OFFICER RECEIVE HOUSING ALLOWANCES AS A FRINGE BENEFIT. THE CAP HAS A WRITTEN AGREEMENT OUTLINING THE TERMS FOR THE HOUSING ALLOWANCE AND A PROCEDURE FOR CALCULATING. THE HOUSING ALLOWANCES ARE TREATED AS TAXABLE COMPENSATION TO THE LISTED PERSONS.
FORM 990, SCHEDULE J, PART II, LINE 1, COLUMN (B)(II)
BONUS AND INCENTIVE COMPENSATION: INCLUDES INCENTIVE EARNED IN 2013, PAID IN 2014.
FORM 990, SCHEDULE J, PART II, LINE 1, COLUMN (C)
DEFERRED COMPENSATION INCLUDES INCENTIVE, PENSION AND 401k MATCH EARNED IN 2014. BASED ON THE GUIDANCE PROVIDED IN THE INSTRUCTIONS TO FORM 990, ANY PAYMENTS TO THE PARTICIPANTS RELATED TO THESE PLANS THAT WERE MADE WITHIN 2 1/2 MONTHS AFTER THE END OF THE ORGANIZATION'S TAX YEAR ARE NOT TREATED AS DEFERRED COMPENSATION FOR PURPOSES OF SCHEDULE J. SUCH AMOUNTS ARE PROPERLY REPORTED AS COMPENSATION FOR FORM 990 PURPOSES WHEN INCLUDED IN THE PARTICIPANT'S FORM W-2 WAGES. ANY PAYMENTS MADE AFTER THE 2 1/2 MONTHS ARE PROPERLY REPORTED AS DEFERRED COMPENSATION ON THE IRS FORM 990 RETURN, DISCLOSING COMPENSATION EARNED BY THESE INDIVIDUALS UNDER THE PLANS FOR SUCH YEAR.
Schedule J (Form 990) 2014
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