Revenue and Expenses

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.

Note: ABIM operates on a July-to-June fiscal year. Our most recent publicly available 990 form (pdf) is for fiscal year 2023 ended 6/30/23 and reflects compensation paid for the preceding calendar year (January 2022 to December 2022) and financial activity for the fiscal year 2023 (July 2022 to June 2023). 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, 2024 and 2023. The readers’ guide About ABIM and ABIM Foundation’s Consolidated Financial Statement (pdf) provides information about the statement.