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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-12T08:39:50-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 2024-01-01 | 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 | 2000 PENNSYLVANIA AVE NW STE 5001 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARJORIE WANG | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5073220400 | PhoneNum |
| Signature | 2025-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID FOCHS | PreparerPersonNm |
| PTIN | P01418849 | PTIN |
| Phone | 5074241233 | PhoneNum |
| Preparation | 2025-11-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARJORIE WANG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 PENNSYLVANIA AVE NW STE 5001 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,507,189 | 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 | 11 | TotalEmployeeCnt |
| Total Volunteers | 230 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,762,744 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,508,110 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,505,449 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,742,434 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$90,532 | PYInvestmentIncomeAmt |
| CY Investment Income | $241,471 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,177,661 | PYTotalRevenueAmt |
| CY Total Revenue | $4,492,015 | 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 | $1,343,272 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,384,099 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,722,743 | PYOtherExpensesAmt |
| CY Other Expenses | $3,474,687 | CYOtherExpensesAmt |
| PY Total Expenses | $5,066,015 | PYTotalExpensesAmt |
| CY Total Expenses | $4,858,786 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$888,354 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$366,771 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,358,915 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,917,754 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $914,410 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $645,103 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,444,505 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,272,651 | 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 | $1,649,034 | ExpenseAmt |
| Revenue | $2,743,225 | RevenueAmt |
| Desc | A. 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 COMPLETIONS | Desc |
| Total Program Service Expenses | $1,649,034 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | 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 | 0 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | LAURA JACKSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5073220400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 PENNSYLVANIA AVE NW | 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 (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| CARGILL ALLEYNE MD | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| RUSSELL LONSER MD | ||||||
| CHAIR | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| HOWARD RIINA MD | ||||||
| SECRETARY | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RICHARD BYRNE MD | ||||||
| TREASURER | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LANGSTON HOLLY MD | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JUDY HUANG MD | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| RANDY JENSEN MD | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| MARK KRIEGER MD | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JAMIE ULLMAN MD | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN HOH MD | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL CAMARATA MD | ||||||
| VICE CHAIR | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JAMES MARKERT MD | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| NATHAN SELDEN MD | ||||||
| VICE CHAIR | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| PRAVEEN MUMMANENI MD | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| LUIS TUMIALAN MD | ||||||
| DIRECTOR | 3.00 | 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 (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| IQVIA INC | |||||
| 2400 ELLIS RD | DURHAM | NC | 27703 | ADVANCED ANALYTICS, TECHNOLOGY SOLUTIONS | $965,846 |
| MEDICAL COLLEGE OF WISCONSIN | |||||
| 8701 WATERTOWN PLANK RD | MILWAUKEE | WI | 53226 | MEDICAL RESEARCH AND EDUCATION | $342,506 |
| HOGAN LOVELLS US LLP | |||||
| 555 THIRTEENTH STREET | WASHINGTON | DC | 200041109 | LEGAL | $339,426 |
| MAYO CLINIC | |||||
| PO BOX 4006 | ROCHESTER | MN | 44802 | MEDICAL RESEARCH AND EDUCATION | $282,464 |
| THE WESTIN KIERLAND RESORT & SPA | |||||
| 6902 E GREENWAY PKWY | SCOTTSDALE | AZ | 85254 | EXAM VENUE | $200,181 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,508,110 | MembershipDuesAmt |
| Total Contributions | $1,508,110 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EXAMINATION FEES | 900099 | $2,154,740 | $2,154,740 |
| APPLICATION FEES | 900099 | $464,300 | $464,300 |
| AFFILIATE INCOME | 900099 | $123,394 | $123,394 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,742,434 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $240,680 | TotalRevenueColumnAmt |
| Exclusion | $240,680 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,965 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,174 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $791 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $791 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $791 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,492,015 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,743,225 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $240,680 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,210,152 | TotalAmt |
| Program Services | $392,004 | ProgramServicesAmt |
| Management And General | $818,148 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,647 | TotalAmt |
| Program Services | $43,922 | ProgramServicesAmt |
| Management And General | $125,725 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,300 | TotalAmt |
| Management And General | $4,300 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,575 | TotalAmt |
| Management And General | $63,575 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $392,966 | TotalAmt |
| Program Services | $29,215 | ProgramServicesAmt |
| Management And General | $363,751 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,563 | TotalAmt |
| Management And General | $117,563 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,913 | TotalAmt |
| Management And General | $61,913 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,934 | TotalAmt |
| Management And General | $143,934 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,234 | TotalAmt |
| Program Services | $20,024 | ProgramServicesAmt |
| Management And General | $5,210 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $386,683 | TotalAmt |
| Program Services | $49,500 | ProgramServicesAmt |
| Management And General | $337,183 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,573 | TotalAmt |
| Management And General | $14,573 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,269,066 | TotalAmt |
| Program Services | $749,939 | ProgramServicesAmt |
| Management And General | $519,127 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,394 | TotalAmt |
| Management And General | $249,394 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,836 | TotalAmt |
| Management And General | $152,836 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$89,686 | TotalAmt |
| Program Services | -$85,579 | ProgramServicesAmt |
| Management And General | -$4,107 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,858,786 | TotalAmt |
| Program Services | $1,649,034 | ProgramServicesAmt |
| Management And General | $3,209,752 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,367,704 | BOYAmt |
| EOY | $1,790,291 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,563 | BOYAmt |
| EOY | $47,944 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $657,079 | BOYAmt |
| EOY | $164,653 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $414,385 | BOYAmt |
| EOY | $374,761 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $325,646 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $73,300 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $263,547 | BOYAmt |
| EOY | $252,346 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,037,637 | BOYAmt |
| EOY | $11,354,397 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $933,362 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $588,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,358,915 | BOYAmt |
| EOY | $14,917,754 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $739,090 | BOYAmt |
| EOY | $592,103 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,320 | BOYAmt |
| EOY | $53,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $914,410 | BOYAmt |
| EOY | $645,103 | 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 | $13,444,505 | BOYAmt |
| EOY | $14,272,651 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,444,505 | BOYAmt |
| EOY | $14,272,651 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,358,915 | BOYAmt |
| EOY | $14,917,754 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$366,771 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,194,917 | 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 | 0 | 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 | $44,948 | DepreciationAmt |
| Book Value | $250,030 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,448 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,132 | DepreciationAmt |
| Book Value | $2,316 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,220 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,220 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $252,346 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,625,019 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,194,917 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$61,913 | OtherRevenueAmt |
| Revenue Not Reported | $1,133,004 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,492,015 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,492,015 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,796,873 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,796,873 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $61,913 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $61,913 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,858,786 | 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, 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | ABNS PROVIDES TRAVEL FOR DIRECTOR COMPANIONS TO/FROM THE WINTER MEETING | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTED THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN BY THE GOVERNING BODY. |
| 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 EXECUTIVE DIRECTOR. |
| 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. |