AMERICAN BOARD OF NEUROLOGICAL SURGERY: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: AMERICAN BOARD OF NEUROLOGICAL SURGERY (EIN 56-6067043)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2022-09-01
IRS object ID: 202232449349300033
Schema version: 2020v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-09-01T14:23:55-05:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390912608	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HAWKINS ASH CPAS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3720 NOTTINGHAM DR NW SUITE 100	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55901	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	566067043	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN BOARD OF NEUROLOGICAL SURGERY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	5073220400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2766 COMMERCE DRIVE NW NO STE B	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55901	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	FREDRIC B MEYER	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	5073220400	PhoneNum
Signature	2022-08-29	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	FREDRIC	PersonFirstNm
Person Last	MEYER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID FOCHS	PreparerPersonNm
PTIN	P01418849	PTIN
Phone	5074241233	PhoneNum
Preparation	2022-08-29	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Principal Officer	FREDRIC B MEYER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2766 COMMERCE DRIVE NW NO STE B	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55901	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,825,558	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.ABNS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1940	FormationYr
Legal Domicile State	DE	LegalDomicileStateCd
Activity Or Mission	THE BROAD AIM OF THE AMERICAN BOARD OF NEUROLOGICAL SURGERY IS TO ENCOURAGE THE STUDY, IMPROVE THE PRACTICE, ELEVATE THE STANDARDS AND ADVANCE THE SCIENCE OF NEUROLOGICAL SURGERY AND THEREBY SERVE THE CAUSE OF PUBLIC HEALTH. THE PRIMARY PURPOSES OF THE AMERICAN BOARD OF NEUROLOGICAL SURGERY (ABNS) ARE TO CONDUCT EXAMINATIONS OF CANDIDATES WHO VOLUNTARILY SEEK CERTIFICATION AND TO ISSUE CERTIFICATES TO THOSE WHO MEET THE REQUIREMENTS OF THE BOARD AND SATISFACTORILY COMPLETE ITS EXAMINATIONS.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	7	TotalEmployeeCnt
Total Volunteers	130	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,786,610	PYContributionsGrantsAmt
CY Contributions Grants	$1,666,665	CYContributionsGrantsAmt
PY Program Service Revenue	$2,495,242	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,790,335	CYProgramServiceRevenueAmt
PY Investment Income	$121,442	PYInvestmentIncomeAmt
CY Investment Income	$453,630	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$4,403,294	PYTotalRevenueAmt
CY Total Revenue	$4,910,630	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$516,715	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$532,056	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,469,745	PYOtherExpensesAmt
CY Other Expenses	$2,402,681	CYOtherExpensesAmt
PY Total Expenses	$2,986,460	PYTotalExpensesAmt
CY Total Expenses	$2,934,737	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,416,834	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,975,893	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,876,780	TotalAssetsBOYAmt
Total Assets EOY	$9,146,973	TotalAssetsEOYAmt
Total Liabilities BOY	$247,519	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$307,719	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,629,261	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,839,254	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE PRIMARY PURPOSE OF ABNS IS TO CONDUCT EXAMINATIONS OF CANDIDATES WHO VOLUNTARILY SEEK CERTIFICATION, AND TO ISSUE CERTIFICATES TO THOSE WHO MEET THE REQUIRMENTS OF THE BOARD.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,556,105	ExpenseAmt
Revenue	$2,790,335	RevenueAmt
Desc	IN MAY OF 2020 (DELAYED DUE TO COVID 19), THE PRIMARY EXAM WAS TAKEN BY 585 EXAMINEES FOR SELF-ASSESSMENT AND 270 EXAMINEES FOR CREDIT. THE PASSING SCORE WAS 335 WHICH IS A PASS RATE OF 97%. DUE TO COVID THE ABNS ORAL EXAM WAS ADMINISTERED ONLY ONCE FOR THE YEAR, OCTOBER 31 AND NOVEMBER 1, 2020. THE EXAMINATION WAS TAKEN BY 219 CANDIDATES, OF THOSE, 32 INDIVIDUALS FAILED THE EXAM (15%). THERE ARE CURRENTLY 5,855 ACTIVE DIPLOMATES. ABNS HAS CERTIFIED OVER 8,000 DIPLOMATES SINCE ITS FOUNDING IN 1940. WE ARE ACTIVELY TRACKING 1,365 RESIDENTS ENROLLED IN AN ACGME ACCREDITED NEUROSURGERY PROGRAM. IN 2020, THE PARTICIPATION IN OUR LEARNING TOOLS FOR THE CC PROGRAM ARE LISTED BELOW: 2020 ADAPTIVE LEARNING TOOL MODULE: ENDOVASCULAR NEUROLOGICAL SURGERY CORE PRINCIPLES WITH CME 1112020 ADAPTIVE LEARNING TOOL MODULE: ENDOVASCULAR NEUROLOGICAL SURGERY CORE PRINCIPLES WITHOUT CME 172020 ADAPTIVE LEARNING TOOL MODULE: NEUROCRITICAL CARE NEUROLOGICAL SURGERY CORE PRINCIPLES WITH CME 1192020 ADAPTIVE LEARNING TOOL MODULE: NEUROCRITICAL CARE NEUROLOGICAL SURGERY CORE PRINCIPLES WITHOUT CME 32020 ADAPTIVE LEARNING TOOL MODULE: PEDIATRIC NEUROLOGICAL SURGERY CORE PRINCIPLES WITH CME 2102020 ADAPTIVE LEARNING TOOL MODULE: PEDIATRIC NEUROLOGICAL SURGERY CORE PRINCIPLES WITHOUT CME 582020 ADAPTIVE LEARNING TOOL: GENERAL AND EMERGENCY NEUROLOGICAL SURGERY CORE PRINCIPLES WITH CME 15802020 ADAPTIVE LEARNING TOOL: GENERAL AND EMERGENCY NEUROLOGICAL SURGERY CORE PRINCIPLES WITHOUT CME 576THE AMERICAN BOARD OF NEUROLOGICAL SURGERY PEDIATRIC NEUROLOGICAL SURGERY RFP EXAMINATION 2020 26THE AMERICAN BOARD OF NEUROLOGICAL SURGERY PEDIATRIC NEUROLOGICAL SURGERY RFP EXAMINATION 2020 - 3 HOUR 1THE AMERICAN BOARD OF NEUROLOGICAL SURGERY PEDIATRIC NEUROLOGICAL SURGERY RFP EXAMINATION NOVEMBER 2020 3THE AMERICAN BOARD OF NEUROLOGICAL SURGERY NEUROCRITICAL CARE EXAMINATION 2020 5THE AMERICAN BOARD OF NEUROLOGICAL SURGERY NEUROCRITICAL CARE EXAMINATION NOVEMBER 2020 6THE AMERICAN BOARD OF NEUROLOGICAL SURGERY ENDOVASCULAR EXAMINATION 2020 19THE AMERICAN BOARD OF NEUROLOGICAL SURGERY ENDOVASCULAR EXAMINATION NOVEMBER 2020 13	Desc
Total Program Service Expenses	$1,556,105	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	18	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	7	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FREDRIC B MEYER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5073220400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2766 COMMERCE DRIVE NW SUITE B	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55901	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JOHN A WILSON MD
DIRECTOR	3.00	Yes (X)	$0	$0	$0
MARJORIE C WANG MD
DIRECTOR	3.00	Yes (X)	$0	$0	$0
ALEX B VALADKA MD
VICE CHAIR	4.00	Yes (X)	$0	$0	$0
NATHAN R SELDEN MD PHD
DIRECTOR	3.00	Yes (X)	$0	$0	$0
DANIEL K RESNICK MD MS
SECRETARY	3.00	Yes (X)	$0	$0	$0
RUSSELL LONSER MD
DIRECTOR	3.00	Yes (X)	$0	$0	$0
ELAD I LEVY MD MBA
DIRECTOR	3.00	Yes (X)	$0	$0	$0
JOHN J KNIGHTLY MD
DIRECTOR	3.00	Yes (X)	$0	$0	$0
STEVEN N KALKANIS MD
DIRECTOR	3.00	Yes (X)	$0	$0	$0
PAUL J CAMARATA MD
DIRECTOR	3.00	Yes (X)	$0	$0	$0
FREDERICK BOOP MD
DIRECTOR	3.00	Yes (X)	$0	$0	$0
KEVIN COCKROFT MD
TREASURER	4.00	Yes (X)	$0	$0	$0	Yes (X)
CARL B HEILMAN MD
CHAIR	4.00	Yes (X)	$0	$0	$0	Yes (X)
FREDRIC B MEYER MD
EXECUTIVE DIRECTOR	8.00	Yes (X)	$0	$0	$0	Yes (X)
JUDY HUANG
DIRECTOR	3.00	Yes (X)	$0	$0	$0
RICHARD W BYRNE
DIRECTOR	3.00	Yes (X)	$0	$0	$0
ELIZABETH S KOEHNEN
CAO	40.00		$145,084	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$145,084	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MAYO CLINIC
PO BOX 4006	ROCHESTER	MN	559034006	CONSULTING	$302,903
HOGAN LOVELLS US LLP
555 THIRTEENTH STREET	WASHINGTON	DC	200041109	LEGAL	$179,102
SCITENT
PO BOX 6449	CHARLOTTESVILLE	VA	22906	BILLING PLATFORM	$102,770

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Membership Dues	$1,666,665	MembershipDuesAmt
Total Contributions	$1,666,665	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAMINATION FEES	900099	$2,191,385	$2,191,385
APPLICATION FEES	900099	$450,000	$450,000
AFFILIATE INCOME	900099	$148,950	$148,950

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,790,335	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$81,201	TotalRevenueColumnAmt
Exclusion	$81,201	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$4,287,357	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$3,914,928	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$372,429	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$372,429	TotalRevenueColumnAmt
Exclusion	$372,429	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,910,630	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,790,335	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$453,630	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$451,540	TotalAmt
Program Services	$307,257	ProgramServicesAmt
Management And General	$144,283	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$80,516	TotalAmt
Program Services	$34,839	ProgramServicesAmt
Management And General	$45,677	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$290,809	TotalAmt
Program Services	$65,796	ProgramServicesAmt
Management And General	$225,013	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$179,869	TotalAmt
Management And General	$179,869	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$32,670	TotalAmt
Management And General	$32,670	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$25,583	TotalAmt
Management And General	$25,583	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$119,640	TotalAmt
Program Services	$23,639	ProgramServicesAmt
Management And General	$96,001	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$30,597	TotalAmt
Program Services	$5,528	ProgramServicesAmt
Management And General	$25,069	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$273,054	TotalAmt
Program Services	$11,288	ProgramServicesAmt
Management And General	$261,766	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$15,784	TotalAmt
Program Services	$1,871	ProgramServicesAmt
Management And General	$13,913	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$293,990	TotalAmt
Program Services	$127,038	ProgramServicesAmt
Management And General	$166,952	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$15,949	TotalAmt
Program Services	$9,015	ProgramServicesAmt
Management And General	$6,934	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$26,215	TotalAmt
Management And General	$26,215	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$88,915	TotalAmt
Management And General	$88,915	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BAD DEBT EXPENSE	$590,742	$590,742
EXAM ADMINISTRATION	$203,547	$203,547
MISCELLANEOUS	$119,975	$105,310	$14,665
DUES AND SUBSCRIPTIONS	$77,212	$52,785	$24,427

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,130	TotalAmt
Program Services	$17,450	ProgramServicesAmt
Management And General	$680	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,934,737	TotalAmt
Program Services	$1,556,105	ProgramServicesAmt
Management And General	$1,378,632	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,137,224	BOYAmt
EOY	$1,223,940	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$609,611	BOYAmt
EOY	$3,607	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$529,359	BOYAmt
EOY	$1,159,761	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$215,499	BOYAmt
EOY	$256,033	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$478,534	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$38,313	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$339,864	BOYAmt
EOY	$440,221	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$4,045,223	BOYAmt
EOY	$6,063,411	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,876,780	BOYAmt
EOY	$9,146,973	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$157,594	BOYAmt
EOY	$270,879	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$89,925	BOYAmt
EOY	$36,840	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$247,519	BOYAmt
EOY	$307,719	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,629,261	BOYAmt
EOY	$8,839,254	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,629,261	BOYAmt
EOY	$8,839,254	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,876,780	BOYAmt
EOY	$9,146,973	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,975,893	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$234,100	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (1)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (1)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$294,978	OtherCostOrOtherBasisAmt
Depreciation	$14,694	DepreciationAmt
Book Value	$280,284	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$178,336	OtherCostOrOtherBasisAmt
Depreciation	$23,619	DepreciationAmt
Book Value	$154,717	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,220	OtherCostOrOtherBasisAmt
Book Value	$5,220	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$440,221	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,119,147	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$234,100	NetUnrealizedGainsInvstAmt
Other Revenue	-$25,583	OtherRevenueAmt
Revenue Not Reported	$208,517	RevenueNotReportedAmt
Revenue Subtotal	$4,910,630	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,910,630	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,909,154	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,909,154	ExpensesSubtotalAmt
Other Expenses Not Included	$25,583	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$25,583	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,934,737	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIOD. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	INVESTMENT FEES -25,583.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	INVESTMENT FEES 25,583.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS REVIEWED AND APPROVED BY THE BOARD BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD MEMBERS AND OFFICERS OF THE ORGANIZATION COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY WHICH IS THEN REVIEWED BY THE CAO.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE DIRECTOR RECEIVES NO DIRECT COMPENSATION FROM THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION POSTS ITS BYLAWS AND RULES AND REGULATIONS ON THEIR WEBSITE AND PROVIDES THE CONFLICT OF INTEREST POLICY UPON REQUEST.
FORM 990, PART XII, LINE 2C:	NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED FROM THE PRIOR YEAR.
FORM 990, PAGE 1	THIS RETURN IS BEING AMENDED TO APPROPRIATELY REFELCT THE UPDATED FINANCIAL NUMBERS AS ADJUSTED UPON COMPLETION OF THE AUDIT. THE 990 WAS ORIGINALLY FILED PRIOR TO COMPLETION OF THE AUDIT IN ORDER TO TIMELY FILE THE 990 AND AVOID PENALTIES, AS THE AUDIT WAS NOT COMPLETED AT THAT TIME. THIS AMENDED RETURN NOW REFLECTS THE AUDITED 2020 FINANCIALS.