2020-07-24T06:27:47-07:00 2020-03-31 DAVID G TEWSLEY 8005 FLAGSTAFF ST COMMERCE TOWNSHIP MI 483822330 990 2019-04-01 131978366 AMERICAN COLLEGE OF NEUROPSYCHIATRISTS AMER 2485536207 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 DR ROBERT G G PICCININI SECRETARY/TREASURER 2485536207 2020-07-24 true DAVID G TEWSLEY P01446670 2483606552 2020-07-24 X 76.122.144.114 2020-07-24 06:27:43 PD P A3D614E4ECEE6A6338CAFCA46B6AF502B0089DD8 A3D614E4ECEE6A6338CAFCA46B6AF502B0089DD8 2019 2020-09-23 17:36:50Z DR ROBERT GG PICCININI 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 242843 false X ACN-ACONP.ORG X 1939 MI TO PROMOTE THE ART AND SCIENCE OF OSTEOPATHIC MEDICINE IN THE FIELDS OF NEUROLOGY AND PSYCHIATRY. 10 10 0 0 0 0 95745 95101 224585 155729 21001 16294 -7062 -50530 334269 216594 0 0 0 0 0 303378 259387 303378 259387 30891 -42793 635825 593032 0 635825 593032 X TO PROMOTE THE ART AND SCIENCE OF OSTEOPATHIC MEDICINE IN THE FIELDS OF NEUROLOGY AND PSYCHIATRY. false false 255887 0 121493 EVALUATIONS OF MEMBERS ANNUAL AOA REGISTRATION EDUCATIONAL MEETINGS 255887 true false false false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 4 0 true 0 false false false false false false false false false false X 10 10 false false false false true true true true true false false true true true true true true false false false X X SUE WESSERLING 2485536207 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 X WYNDE K CHEEK DOFACN IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 ERICA MUSSER DO FACN MEMBER AT LARGE 1.00 X 0 0 0 STEVEN J KARP DO FACN PRESIDENT 1.00 X 0 0 0 J MARK BAILEY DO PhD FACN PRESIDENT ELECT 1.00 X 0 0 0 PAUL H JANDA DO JD MEMBER AT LARGE 1.00 X 0 0 0 LYDIA VENDER DO FACN VICE PRESIDENT 1.00 X 0 0 0 ROBERT GG PICCININI DO DFACN SECRETARY/TREASURER 1.00 X 0 0 0 G THEODORE HARRIS DO MEMBER AT LARGE 1.00 X 0 0 0 KENNETH ROOT FELLOW REPRESENTATIVE 1.00 X 0 0 0 THOMAS LATON DO FACN MEMBER AT LARGE 1.00 X 0 0 0 0 0 0 false false false 92325 2776 95101 CONVENTION INCOME 611600 155729 0 0 155729 18543 0 0 24000 26249 -2249 -2249 -2249 0 0 DECREASE IN MARKET VALUE 611600 -50530 -50530 0 0 -50530 216594 121493 0 0 3500 0 3500 0 4434 4434 0 0 1786 1786 0 0 122944 122944 0 0 1041 1041 0 0 4198 4198 0 0 MANAGEMENT FEES 116340 116340 0 0 BANK CHARGES 3832 3832 0 0 DUES & SUBSCRIPTIONS 150 150 0 0 POSTAGE 1094 1094 0 0 68 68 0 0 259387 255887 3500 0 306483 278700 8661 6374 1878 2287 327464 312045 635825 593032 0 0 X 635825 593032 635825 593032 635825 593032 -42793 X true X false false false X 0 0 53345 175465 106751 95745 95101 526407 0 0 0 53345 175465 106751 95745 95101 526407 0 0 0 526407 9264 6254 11457 20145 18543 65663 9264 6254 11457 20145 18543 65663 592070 0.88910 0.93650 0.11090 0.06350 X 0 8661 6374 2287 2287 VARIOUS MUTUAL FUNDS 312045 F 312045 X Pt X, Line 2 THE COLLEGE HAS BEEN CLASSIFIED AS A NOT-FOR-PROFIT ORGANIZATION AND IS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COLLEGE IS SUBJECT TO A TAX ON INCOME FROM UNRELATED BUSINESS. ON APRIL 1,2010, THE COLLEGE ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, ONLY WHEN IT IS DEERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKLY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. THE COLLEGE HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ANY/ALL STATE JURISDICITIONS WHERE IT OPERATES. THE COLLEGE BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE COLLEGE'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. THE COLLEGE MAY BE SUBJECT TO RANDOM AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE COLLEGE BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS ENDING BEFORE MARCH 31,2016. THE COLLEGE'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES, IF ANY, IN INTEREST EXPENSE AND PENALTIES EXPENSE, RESPECTIVELY. THE COLLEGE HAD NO INCOME TAX RELATED INTEREST EXPENSE OR PENALTIES FOR THE YEARS ENDED MARCH 31, 2019 AND 2018. Pt III, Line 3 THE ORGANIZATION HAS MEMBERS. Pt VI, Line 7a YES, MEMBERS ELECT THE GOVERNING BODY ANNUALLY DURING A BOARD MEETING. Pt VI, Line 7b YES, THE BOARD RECOMMENDS DUES INCREASES BUT THE MEMBERSHIP MUST APPROVE BY A 2/3 VOTE. Pt VI, Line 11b ALL BOARD MEMBERS REVIEW THE 990 PRIOR TO FILING. Pt VI, Line 12c GOVERNING POLICIES ARE DISCUSSED AT THE ANNUAL CONVENTION BOARD MEETING. A REVIEW OF THE POLICIES TAKES PLACE AND NEW BOARD MEMBERS ARE GIVEN ALL NECESSARY FORMS TO COMPLETE IF THEY HAVE A CONFLICT OF INTEREST. Pt VI, Line 19 THE ORGANIZATION WILL PROVIDE INFORMATION IF REQUIRED IN WRITING. Pt VI, Line 6 THE ORGANIZATION HAS MEMBERS.