AMERICAN BOARD OF NEUROLOGICAL SURGERY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: AMERICAN BOARD OF NEUROLOGICAL SURGERY (EIN 56-6067043)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-15
IRS object ID: 202223199349306492
Schema version: 2021v4.2
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-15T09:54:56-06:00	ReturnTs
Tax Period End	2021-12-31	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	2021-01-01	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 STE B STE B	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55901	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ELIZABETH KOEHNEN	PersonNm
Person Title	CHIEF ADMINISTRATIVE OFFICER	PersonTitleTxt
Phone	5073220400	PhoneNum
Signature	2022-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ELIZABETH	PersonFirstNm
Person Last	KOEHNEN	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	2022-11-14	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ELIZABETH KOEHNEN	PrincipalOfficerNm

US Address USAddress

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

Field	Value	IRS element (for citing)
Gross Receipts	$7,858,529	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	230	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,786,610	PYContributionsGrantsAmt
CY Contributions Grants	$1,224,537	CYContributionsGrantsAmt
PY Program Service Revenue	$2,495,242	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,280,382	CYProgramServiceRevenueAmt
PY Investment Income	$121,442	PYInvestmentIncomeAmt
CY Investment Income	$250,911	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$4,403,294	PYTotalRevenueAmt
CY Total Revenue	$4,755,830	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	$514,438	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	$2,070,115	CYOtherExpensesAmt
PY Total Expenses	$2,986,460	PYTotalExpensesAmt
CY Total Expenses	$2,584,553	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,416,834	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,171,277	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,146,973	TotalAssetsBOYAmt
Total Assets EOY	$12,646,232	TotalAssetsEOYAmt
Total Liabilities BOY	$307,719	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$794,414	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,839,254	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$11,851,818	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	$1,012,389	ExpenseAmt
Revenue	$3,280,382	RevenueAmt
Desc	A. IN MAY OF 2021, THE PRIMARY EXAM WAS TAKEN BY 627 EXAMINEES FOR SELF-ASSESSMENT AND 225 EXAMINEES FOR CREDIT. THE PASS RATE FOR THOSE WHO TOOK IT FOR CREDIT WAS 96%.B. THE ABNS ORAL EXAMINATION IS GIVEN TWICE A YEAR; SPRING AND FALL. THE 2021 SPRING ADMINISTRATION HAD A PASS RATE OF 86% . THE 2021 FALL ADMINISTRATION HAD A PASS RATE OF 86.7%. C. THERE ARE CURRENTLY 5,966 ACTIVE DIPLOMATES. D. IN 2021, 15 INDIVIDUALS LOST BOARD CERTIFICATION. E. WE ARE ACTIVELY TRACKING MORE THAN 1,550 RESIDENTS ENROLLED IN AN ACGME ACCREDITED NEUROSURGERY PROGRAM.F. IN 2021, THE ABNS REQUIRED ALL NEW GRADUATES TO BEGIN PARTICIPATING IN CONTINUOUS CERTIFICATION. G. IN 2021, 199 UNIQUE INDIVIDUALS PARTICIPATED IN THE NEUROANATOMY EXAMINATIONI. 2 MASTERED ON FIRST ATTEMPTII. 61 MASTERED ON SECOND ATTEMPTIII. 49 MASTERED ON THIRD ATTEMPTIV. 25 MASTERED ON THE FOURTH AND FINAL ATTEMPTIN 2021, THE PARTICIPATION IN OUR LEARNING TOOLS FOR THE CC PROGRAM ARE LISTED BELOW: H. 2,915 UNIQUE COMPLETIONS (NOT INCLUDED IN PROCESS, STARTED, ETC.):I. 2,408 GENERAL LEARNING TOOL COMPLETIONSII. 127 CNS ENDOVASCULAR LEARNING TOOL COMPLETIONSIII. 113 NCC LEARNING TOOL COMPLETIONSIV. 271 PEDS LEARNING TOOL COMPLETIONS	Desc
Total Program Service Expenses	$1,012,389	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	Yes (1)	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	5	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 (21 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JOHN A WILSON MD
TREASURER	3.00	Yes (X)	Yes (X)	$0	$0	$0
MARJORIE C WANG MD
DIRECTOR	3.00	Yes (X)		$0	$0	$0
ALEX B VALADKA MD
FORMER 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
FORMER SECRETARY	3.00	Yes (X)		$0	$0	$0
RUSSELL LONSER MD
SECRETARY	3.00	Yes (X)	Yes (X)	$0	$0	$0
ELAD I LEVY MD MBA
VICE CHAIR	3.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN J KNIGHTLY MD
VICE CHAIR	3.00	Yes (X)	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
CHAIR	3.00	Yes (X)	Yes (X)	$0	$0	$0
KEVIN COCKROFT MD
FORMER TREASURER	4.00	Yes (X)		$0	$0	$0
CARL B HEILMAN MD
FORMER CHAIR	4.00	Yes (X)		$0	$0	$0
FREDRIC B MEYER MD
EXECUTIVE DIRECTOR	8.00	Yes (X)	Yes (X)	$0	$0	$0
JUDY HUANG MD
DIRECTOR	3.00	Yes (X)		$0	$0	$0
RICHARD W BYRNE MD
DIRECTOR	3.00	Yes (X)		$0	$0	$0
CARGILL ALLEYNE MD
DIRECTOR	3.00	Yes (X)		$0	$0	$0
RANDY JENSEN MD
DIRECTOR	3.00	Yes (X)		$0	$0	$0
LANGSTON HOLLY MD
DIRECTOR	3.00	Yes (X)		$0	$0	$0
HOWARD RIINA MD
DIRECTOR	3.00	Yes (X)		$0	$0	$0
ELIZABETH S KOEHNEN
CAO	40.00			$161,716	$0	$6,548	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$161,716	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$6,548	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	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	$342,657
HOGAN LOVELLS US LLP
555 THIRTEENTH STREET	WASHINGTON	DC	200041109	LEGAL	$175,274
THE WESTIN KIERLAND RESORT & SPA
6902 E GREENWAY PKWY	SCOTTSDALE	AZ	85254	EXAM VENUE	$103,976

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,224,537	AllOtherContributionsAmt
Total Contributions	$1,224,537	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAMINATION FEES	900099	$2,813,173	$2,813,173
APPLICATION FEES	900099	$433,000	$433,000
AFFILIATE INCOME	900099	$34,209	$34,209

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,280,382	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$121,992	TotalRevenueColumnAmt
Exclusion	$121,992	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$3,231,618	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$3,102,699	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$128,919	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$128,919	TotalRevenueColumnAmt
Exclusion	$128,919	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,755,830	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,280,382	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$250,911	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$447,823	TotalAmt
Program Services	$233,850	ProgramServicesAmt
Management And General	$213,973	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$66,615	TotalAmt
Program Services	$34,960	ProgramServicesAmt
Management And General	$31,655	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$265,419	TotalAmt
Management And General	$265,419	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$128,822	TotalAmt
Program Services	$5	ProgramServicesAmt
Management And General	$128,817	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$31,522	TotalAmt
Management And General	$31,522	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$40,396	TotalAmt
Management And General	$40,396	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$54,279	TotalAmt
Program Services	$4,803	ProgramServicesAmt
Management And General	$49,476	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$106,447	TotalAmt
Program Services	$11,046	ProgramServicesAmt
Management And General	$95,401	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$275,875	TotalAmt
Program Services	$81,578	ProgramServicesAmt
Management And General	$194,297	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$15,942	TotalAmt
Program Services	$1,884	ProgramServicesAmt
Management And General	$14,058	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$344,650	TotalAmt
Program Services	$226,196	ProgramServicesAmt
Management And General	$118,454	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$68,576	TotalAmt
Program Services	$1,363	ProgramServicesAmt
Management And General	$67,213	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$97	TotalAmt
Management And General	$97	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$128,504	TotalAmt
Management And General	$128,504	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$87,596	TotalAmt
Management And General	$87,596	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
EXAM ADMINISTRATION	$179,688	$179,688
MISCELLANEOUS	$179,036	$167,748	$11,288
DUES AND SUBSCRIPTIONS	$71,994	$49,868	$22,126
BAD DEBT EXPENSE	$70,646		$70,646

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$20,626	TotalAmt
Program Services	$19,400	ProgramServicesAmt
Management And General	$1,226	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,584,553	TotalAmt
Program Services	$1,012,389	ProgramServicesAmt
Management And General	$1,572,164	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,223,940	BOYAmt
EOY	$1,766,513	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,607	BOYAmt
EOY	$59,260	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,159,761	BOYAmt
EOY	$2,077,683	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$256,033	BOYAmt
EOY	$319,087	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$781,090	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$166,817	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$440,221	BOYAmt
EOY	$614,273	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$6,063,411	BOYAmt
EOY	$7,809,416	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,146,973	BOYAmt
EOY	$12,646,232	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$270,879	BOYAmt
EOY	$274,864	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$36,840	BOYAmt
EOY	$519,550	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$307,719	BOYAmt
EOY	$794,414	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	$8,839,254	BOYAmt
EOY	$11,851,818	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,839,254	BOYAmt
EOY	$11,851,818	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,146,973	BOYAmt
EOY	$12,646,232	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,171,277	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$841,287	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	$22,257	DepreciationAmt
Book Value	$272,721	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$480,892	OtherCostOrOtherBasisAmt
Depreciation	$144,560	DepreciationAmt
Book Value	$336,332	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	$614,273	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,556,721	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$841,287	NetUnrealizedGainsInvstAmt
Other Revenue	-$40,396	OtherRevenueAmt
Revenue Not Reported	$800,891	RevenueNotReportedAmt
Revenue Subtotal	$4,755,830	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,755,830	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,544,157	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,544,157	ExpensesSubtotalAmt
Other Expenses Not Included	$40,396	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$40,396	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,584,553	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, 2021, 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 -40,396.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	INVESTMENT FEES 40,396.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	ELIZABETH S KOEHNEN	PersonNm
Title	CAO	TitleTxt
Base Compensation Filing Org	$161,716	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$161,716	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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.