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AMERICAN BOARD OF NEUROLOGICAL SURGERY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN BOARD OF NEUROLOGICAL SURGERY (EIN 56-6067043)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-12
IRS object ID
202513169349302351
Schema version
2024v5.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-12T08:39:50-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390912608PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HAWKINS ASH CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13720 NOTTINGHAM DR NW SUITE 100AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55901ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN566067043EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN BOARD OF NEUROLOGICAL SURGERYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone5073220400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12000 PENNSYLVANIA AVE NW STE 5001AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20006ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARJORIE WANGPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5073220400PhoneNum
Signature2025-11-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID FOCHSPreparerPersonNm
PTINP01418849PTIN
Phone5074241233PhoneNum
Preparation2025-11-10PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARJORIE WANGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12000 PENNSYLVANIA AVE NW STE 5001AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20006ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,507,189GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.ABNS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1940FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTHE 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 Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Volunteers230TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,762,744PYContributionsGrantsAmt
CY Contributions Grants$1,508,110CYContributionsGrantsAmt
PY Program Service Revenue$2,505,449PYProgramServiceRevenueAmt
CY Program Service Revenue$2,742,434CYProgramServiceRevenueAmt
PY Investment Income-$90,532PYInvestmentIncomeAmt
CY Investment Income$241,471CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,177,661PYTotalRevenueAmt
CY Total Revenue$4,492,015CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,343,272PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,384,099CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,722,743PYOtherExpensesAmt
CY Other Expenses$3,474,687CYOtherExpensesAmt
PY Total Expenses$5,066,015PYTotalExpensesAmt
CY Total Expenses$4,858,786CYTotalExpensesAmt
PY Revenues Less Expenses-$888,354PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$366,771CYRevenuesLessExpensesAmt
Total Assets BOY$14,358,915TotalAssetsBOYAmt
Total Assets EOY$14,917,754TotalAssetsEOYAmt
Total Liabilities BOY$914,410TotalLiabilitiesBOYAmt
Total Liabilities EOY$645,103TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$13,444,505NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$14,272,651NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,649,034ExpenseAmt
Revenue$2,743,225RevenueAmt
DescA. IN MARCH OF 2024, THE PRIMARY EXAM WAS TAKEN BY 651 EXAMINEES FOR SELF-ASSESSMENT AND 208 EXAMINEES FOR CREDIT. THE PASS RATE FOR THOSE WHO TOOK IT FOR CREDIT WAS 97.1%.B. THE ABNS ORAL EXAMINATION IS GIVEN TWICE A YEAR; SPRING AND FALL. THE 2024 SPRING ADMINISTRATION HAD A PASS RATE OF 91.4%. THE 2024 FALL ADMINISTRATION HAD A PASS RATE OF 86.7%. C. THERE ARE CURRENTLY 6,214 ACTIVE DIPLOMATES. D. IN 2024, 14 INDIVIDUALS LOST BOARD CERTIFICATION. E. WE ARE ACTIVELY TRACKING MORE THAN 1,600 RESIDENTS ENROLLED IN AN ACGME ACCREDITED NEUROSURGERY PROGRAM.F. IN 2021, THE ABNS REQUIRED ALL NEW GRADUATES TO BEGIN PARTICIPATING IN CONTINUOUS CERTIFICATION. IN 2024, THE PARTICIPATION IN OUR LEARNING TOOLS FOR THE CC PROGRAM ARE LISTED BELOW: H. 717 UNIQUE COMPLETIONS (NOT INCLUDED IN PROCESS, STARTED, ETC.):I. 3812 GENERAL LEARNING TOOL COMPLETIONSII. 412 CNS ENDOVASCULAR LEARNING TOOL COMPLETIONSIII. 269 NCC LEARNING TOOL COMPLETIONSIV. 397 PEDS LEARNING TOOL COMPLETIONSDesc
Total Program Service Expenses$1,649,034TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee11EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAURA JACKSONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5073220400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12000 PENNSYLVANIA AVE NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20006ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
CARGILL ALLEYNE MD
DIRECTOR3.00Yes (X)$0$0$0
RUSSELL LONSER MD
CHAIR3.00Yes (X)$0$0$0Yes (X)
HOWARD RIINA MD
SECRETARY3.00Yes (X)$0$0$0Yes (X)
RICHARD BYRNE MD
TREASURER3.00Yes (X)$0$0$0Yes (X)
LANGSTON HOLLY MD
DIRECTOR3.00Yes (X)$0$0$0
JUDY HUANG MD
DIRECTOR3.00Yes (X)$0$0$0
RANDY JENSEN MD
DIRECTOR3.00Yes (X)$0$0$0
MARK KRIEGER MD
DIRECTOR3.00Yes (X)$0$0$0
JAMIE ULLMAN MD
DIRECTOR3.00Yes (X)$0$0$0
BRIAN HOH MD
DIRECTOR3.00Yes (X)$0$0$0
PAUL CAMARATA MD
VICE CHAIR3.00Yes (X)$0$0$0Yes (X)
JAMES MARKERT MD
DIRECTOR3.00Yes (X)$0$0$0
NATHAN SELDEN MD
VICE CHAIR3.00Yes (X)$0$0$0Yes (X)
PRAVEEN MUMMANENI MD
DIRECTOR3.00Yes (X)$0$0$0
LUIS TUMIALAN MD
DIRECTOR3.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
IQVIA INC
2400 ELLIS RDDURHAMNC27703ADVANCED ANALYTICS, TECHNOLOGY SOLUTIONS$965,846
MEDICAL COLLEGE OF WISCONSIN
8701 WATERTOWN PLANK RDMILWAUKEEWI53226MEDICAL RESEARCH AND EDUCATION$342,506
HOGAN LOVELLS US LLP
555 THIRTEENTH STREETWASHINGTONDC200041109LEGAL$339,426
MAYO CLINIC
PO BOX 4006ROCHESTERMN44802MEDICAL RESEARCH AND EDUCATION$282,464
THE WESTIN KIERLAND RESORT & SPA
6902 E GREENWAY PKWYSCOTTSDALEAZ85254EXAM VENUE$200,181
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Membership Dues$1,508,110MembershipDuesAmt
Total Contributions$1,508,110TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAMINATION FEES900099$2,154,740$2,154,740
APPLICATION FEES900099$464,300$464,300
AFFILIATE INCOME900099$123,394$123,394
FieldValueIRS element (for citing)
Total Program Service Revenue$2,742,434TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$240,680TotalRevenueColumnAmt
Exclusion$240,680ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$15,965SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$15,174SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$791SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$791TotalRevenueColumnAmt
Related Or Exempt Func Income$791RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,492,015TotalRevenueColumnAmt
Related Or Exempt Func Income$2,743,225RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$240,680ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,210,152TotalAmt
Program Services$392,004ProgramServicesAmt
Management And General$818,148ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$169,647TotalAmt
Program Services$43,922ProgramServicesAmt
Management And General$125,725ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$4,300TotalAmt
Management And General$4,300ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$63,575TotalAmt
Management And General$63,575ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$392,966TotalAmt
Program Services$29,215ProgramServicesAmt
Management And General$363,751ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$117,563TotalAmt
Management And General$117,563ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$61,913TotalAmt
Management And General$61,913ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$143,934TotalAmt
Management And General$143,934ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$25,234TotalAmt
Program Services$20,024ProgramServicesAmt
Management And General$5,210ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$386,683TotalAmt
Program Services$49,500ProgramServicesAmt
Management And General$337,183ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$14,573TotalAmt
Management And General$14,573ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,269,066TotalAmt
Program Services$749,939ProgramServicesAmt
Management And General$519,127ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$249,394TotalAmt
Management And General$249,394ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$152,836TotalAmt
Management And General$152,836ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
OTHER MISC EXPENSES$363,300$158,227$205,073
EXAM ADMINISTRATION$178,055$178,055
DUES AND SUBSCRIPTIONS$85,162$53,608$31,554
CONTINUING CERTIFICATIO$60,119$60,119

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total-$89,686TotalAmt
Program Services-$85,579ProgramServicesAmt
Management And General-$4,107ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,858,786TotalAmt
Program Services$1,649,034ProgramServicesAmt
Management And General$3,209,752ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,367,704BOYAmt
EOY$1,790,291EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$30,563BOYAmt
EOY$47,944EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$657,079BOYAmt
EOY$164,653EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$414,385BOYAmt
EOY$374,761EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$325,646LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$73,300LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$263,547BOYAmt
EOY$252,346EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$10,037,637BOYAmt
EOY$11,354,397EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$933,362EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$588,000BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$14,358,915BOYAmt
EOY$14,917,754EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$739,090BOYAmt
EOY$592,103EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$175,320BOYAmt
EOY$53,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$914,410BOYAmt
EOY$645,103EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,444,505BOYAmt
EOY$14,272,651EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,444,505BOYAmt
EOY$14,272,651EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,358,915BOYAmt
EOY$14,917,754EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$366,771ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,194,917NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$294,978OtherCostOrOtherBasisAmt
Depreciation$44,948DepreciationAmt
Book Value$250,030BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$25,448OtherCostOrOtherBasisAmt
Depreciation$23,132DepreciationAmt
Book Value$2,316BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,220OtherCostOrOtherBasisAmt
Depreciation$5,220DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$252,346TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,625,019TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,194,917NetUnrealizedGainsInvstAmt
Other Revenue-$61,913OtherRevenueAmt
Revenue Not Reported$1,133,004RevenueNotReportedAmt
Revenue Subtotal$4,492,015RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,492,015TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,796,873TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,796,873ExpensesSubtotalAmt
Other Expenses Not Included$61,913OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$61,913ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,858,786TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2024, 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 -61,913.
PART XII, LINE 4B - OTHER ADJUSTMENTS:INVESTMENT FEES 61,913.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 1AFormAndLineReferenceDesc
ExplanationABNS PROVIDES TRAVEL FOR DIRECTOR COMPANIONS TO/FROM THE WINTER MEETINGExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTED THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN BY THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS REVIEWED AND APPROVED BY THE BOARD BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD MEMBERS AND OFFICERS OF THE ORGANIZATION COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY WHICH IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE DIRECTOR RECEIVES NO DIRECT COMPENSATION FROM THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19THE 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.