AMERICAN COLLEGE OF ORAL AND MAXILLOFACIAL SURGEONS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COLLEGE OF ORAL AND MAXILLOFACIAL SURGEONS (EIN 11-2420729)
- Tax period
- 2023-09-01 to 2024-08-31
- Filed
- 2025-02-06
- IRS object ID
- 202530379349302018
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-06T19:34:34-06:00 | ReturnTs |
| Tax Period End | 2024-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521711839 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNCILOR BUCHANAN & MITCHELL PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7910 WOODMONT AVE STE 500 | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 112420729 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN COLLEGE OF ORAL AND | BusinessNameLine1Txt |
| Business Name Line2 | MAXILLOFACIAL SURGEONS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 2023671182 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K ST NW 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KURT GALLAGHER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2023671182 | PhoneNum |
| Signature | 2025-02-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL L WEAVER | PreparerPersonNm |
| PTIN | P01249346 | PTIN |
| Phone | 3019860600 | PhoneNum |
| Preparation | 2025-02-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KURT GALLAGHER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K ST NW 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,298,046 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ACOMS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE AMERICAN COLLEGE OF ORAL AND MAXILLOFACIAL SURGEONS IS TO ENHANCE SURGICAL EXCELLENCE THROUGH EDUCATION AND TO PROMOTE FELLOWSHIP AMONGST ORAL AND MAXILLOFACIAL SURGEONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,425 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,945 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,148,144 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $979,638 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$52,616 | PYInvestmentIncomeAmt |
| CY Investment Income | $13,689 | CYInvestmentIncomeAmt |
| PY Other Revenue | $24,349 | PYOtherRevenueAmt |
| CY Other Revenue | $24,773 | CYOtherRevenueAmt |
| PY Total Revenue | $1,121,302 | PYTotalRevenueAmt |
| CY Total Revenue | $1,026,045 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,194,389 | PYOtherExpensesAmt |
| CY Other Expenses | $1,020,434 | CYOtherExpensesAmt |
| PY Total Expenses | $1,199,389 | PYTotalExpensesAmt |
| CY Total Expenses | $1,025,434 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$78,087 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $611 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,639,339 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,717,615 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $509,970 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $451,804 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,129,369 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,265,811 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ENHANCE SURGICAL EXCELLENCE THROUGH EDUCATION AND TO PROMOTE FELLOWSHIP AMONGST ORAL AND MAXILLOFACIAL SURGEONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $437,486 | ExpenseAmt |
| Grant | $5,000 | GrantAmt |
| Revenue | $411,879 | RevenueAmt |
| Desc | MEETINGS AND EDUCATIONAL COURSES - IN-PERSON MEETINGS INCLUDED A HANDS-ON FACIAL COSMETIC SURGERY COURSE HELD IN JANUARY OF EACH YEAR AND A WINTER MEETING HELD IN FEBRUARY OR MARCH. ACOMS ALSO ORGANIZES AN ANNUAL RESIDENTS MEETING IN THE FALL TO BRING TOGETHER THOSE TRAINING IN RESIDENCY PROGRAMS AS WELL AS A VIRTUAL ORAL EXAM PREPARATION COURSE TO ASSIST RESIDENTS IN PREPARING FOR THEIR BOARD EXAMINATION. ACOMS CONTINUED YEAR-ROUND VIRTUAL EDUCATIONAL OFFERINGS UNDER THE ACOMS ANYWHERE PROGRAM THAT EXPANDED ITS LIBRARY OF PRE-RECORDED EDUCATIONAL MODULES. THE ACOMS ANYWHERE CONTENT PRESENTS ON CONTEMPORARY TOPICS IMPORTANT FOR ORAL AND MAXILLOFACIAL SURGEONS IN ALL PHASES OF THEIR CAREER, INCLUDING ON HEAD AND NECK PROCEDURES, SURGICAL COMPLICATIONS, IMPLANTS, ANESTHESIA, AND RECONSTRUCTION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $43,159 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $567,759 | RevenueAmt |
| Desc | ANNUAL CONFERENCE - THE ANNUAL SCIENTIFIC CONFERENCE AND EXHIBITION IS A THREE-DAY EDUCATIONAL MEETING CONSISTING OF CLASSROOM LECTURES ADDRESSING TOPICS FROM ACROSS THE ORAL AND MAXILLOFACIAL SURGEONS' SCOPE OF PRACTICE. TOPICS COVERED INCLUDE IMPLANTOLOGY AND DENTOALVEOLAR SURGERY, ANESTHESIA AND MEDICINE, ORTHOGNATHIC SURGERY, TMD MANAGEMENT, TRAUMA, HEAD AND NECK CANCER AND RECONSTRUCTION, FACIAL COSMETIC SURGERY, AND MORE. THE CONFERENCE ALSO SERVES AS THE ANNUAL MEETING OF THE MEMBERS, AS REQUIRED BY ACOMS'S BYLAWS. ACOMS ANNUAL CONFERENCE WAS CANCELLED DURING THE FISCAL YEAR ENDED AUGUST 31, 2024. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $480,645 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | 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 |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2023671182 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K ST NW 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| FAISAL A QUERESHY | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RUI FERNANDES | ||||||
| PRESIDENT-ELECT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MELISSA AMUNDSON | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEVIN ARCE | ||||||
| SECRETARY / TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALLEN FIELDING | ||||||
| IMMEDIATE PAST PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JASJIT DILLON | ||||||
| REGENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DONITA DYALRAM | ||||||
| REGENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELDA FISHER | ||||||
| REGENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KELLY KENNEDY | ||||||
| REGENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DANIEL MEARA | ||||||
| REGENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CORY RESNICK | ||||||
| REGENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS SCHLIEVE | ||||||
| REGENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KURT GALLAGHER CAE | ||||||
| EXECUTIVE DIRECTOR | 20.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K ST NW SUITE 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT AND EXE COMP | ServicesDesc |
| Compensation | $776,780 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $7,945 | AllOtherContributionsAmt |
| Total Contributions | $7,945 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $567,759 | $567,759 |
| OTHER MEETINGS | 900099 | $411,879 | $411,879 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $979,638 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,523 | TotalRevenueColumnAmt |
| Exclusion | $33,523 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,773 | TotalRevenueColumnAmt |
| Exclusion | $24,773 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $252,167 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $272,001 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$19,834 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$19,834 | TotalRevenueColumnAmt |
| Exclusion | -$19,834 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,026,045 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $979,638 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $38,462 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,000 | TotalAmt |
| Program Services | $5,000 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $683,053 | TotalAmt |
| Program Services | $281,224 | ProgramServicesAmt |
| Management And General | $401,829 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,000 | TotalAmt |
| Management And General | $18,000 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,383 | TotalAmt |
| Management And General | $13,383 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,750 | TotalAmt |
| Program Services | $5,275 | ProgramServicesAmt |
| Management And General | $47,475 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,444 | TotalAmt |
| Program Services | $6,444 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,996 | TotalAmt |
| Program Services | $2,832 | ProgramServicesAmt |
| Management And General | $9,164 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,031 | TotalAmt |
| Program Services | $45,651 | ProgramServicesAmt |
| Management And General | $38,380 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,359 | TotalAmt |
| Program Services | $110,165 | ProgramServicesAmt |
| Management And General | $10,194 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,189 | TotalAmt |
| Management And General | $5,189 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FACILITY & LAB EXPENSES | $24,054 | $24,054 | |
| MISCELLANEOUS | $1,175 | $1,175 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,025,434 | TotalAmt |
| Program Services | $480,645 | ProgramServicesAmt |
| Management And General | $544,789 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $653,250 | BOYAmt |
| EOY | $523,386 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $15,967 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,822 | BOYAmt |
| EOY | $130,858 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $16,000 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,000 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $911,267 | BOYAmt |
| EOY | $1,047,404 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,639,339 | BOYAmt |
| EOY | $1,717,615 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,463 | BOYAmt |
| EOY | $26,069 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $401,507 | BOYAmt |
| EOY | $425,735 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $509,970 | BOYAmt |
| EOY | $451,804 | 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 | $1,068,966 | BOYAmt |
| EOY | $1,199,538 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,403 | BOYAmt |
| EOY | $66,273 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,129,369 | BOYAmt |
| EOY | $1,265,811 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,639,339 | BOYAmt |
| EOY | $1,717,615 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $611 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $135,831 | 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 A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,350 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $800 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,425 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,945 | CurrentTaxYearAmt |
| Total | $32,810 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $999,155 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $721,876 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,202,029 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,148,144 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $979,638 | CurrentTaxYearAmt |
| Total | $5,050,842 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,017,505 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $726,166 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,202,829 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,149,569 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $987,583 | CurrentTaxYearAmt |
| Total | $5,083,652 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $5,083,652 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $44,684 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,668 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,994 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60,078 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,296 | CurrentTaxYearAmt |
| Total | $276,720 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $44,684 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,668 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,994 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60,078 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,296 | CurrentTaxYearAmt |
| Total | $276,720 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,344 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $707 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,091 | CurrentTaxYearMinus2YearsAmt |
| Total | $6,142 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,066,533 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $782,541 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,261,914 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,209,647 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,045,879 | CurrentTaxYearAmt |
| Total | $5,366,514 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94730 | PublicSupportCY509Pct |
| Public Support PY509 | 0.95260 | PublicSupportPY509Pct |
| Investment Income CY | 0.05160 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04640 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS INCOME - 2019 AMOUNT: $ 4,344. 2020 AMOUNT: $ 707. 2021 AMOUNT: $ 1,091. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $60,403 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $10,870 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $66,273 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $63,942 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,461 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $60,403 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $80,000 | BeginningYearBalanceAmt |
| Contributions | $800 | ContributionsAmt |
| Investment Earnings Or Losses | -$11,858 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $63,942 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $77,162 | BeginningYearBalanceAmt |
| Contributions | $350 | ContributionsAmt |
| Investment Earnings Or Losses | $6,220 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,732 | GrantsOrScholarshipsAmt |
| End Year Balance | $80,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $66,393 | BeginningYearBalanceAmt |
| Contributions | $7,300 | ContributionsAmt |
| Investment Earnings Or Losses | $3,469 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $77,162 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.24550 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.75450 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,000 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,148,493 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $135,831 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $135,831 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,012,662 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $13,383 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $13,383 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,026,045 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,012,051 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,012,051 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $13,383 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $13,383 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,025,434 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACOMS REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE-LIKELY-THAN-NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ACOMS DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE, OR REFLECT, ANY UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS AND DIRECTORS TO A MANAGEMENT COMPANY, SMITHBUCKLIN CORPORATION, INC. THE BOARD OF REGENTS OF ACOMS MONITORS SMITHBUCKLIN CORPORATION'S PERFORMANCE. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S MEMBERS NOMINATE AND ELECT MEMBERS OF THE BOARD OF REGENTS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PROVIDED TO THE BOARD OF REGENTS AND REVIEWED IN LIGHT OF THE ORGANIZATION'S MISSION STATEMENT. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION ASKS ITS BOARD MEMBERS TO SIGN A CONFLICT OF INTEREST POLICY AT THE ANNUAL MEETING AND MAINTAINS THESE SIGNED STATEMENTS AT THE MANAGEMENT COMPANY HEADQUARTERS. ALL NON-COMPLIANCE IS FOLLOWED BY EMAIL REMINDERS TO BOARD MEMBERS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE FOR PUBLIC INSPECTIONS UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED EITHER ITS AUDIT OVERSIGHT PROCESS OR ITS PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT DURING THE YEAR. |