2014-08-09T05:54:15-07:00 2014-03-31 MICHIGAN FINANCIAL SERVICES 8011 FLAGSTAFF ST COMMERCE TOWNSHIP MI 483822330 990 2013-04-01 131978366 AMERICAN COLLEGE OF NEUROPSYCHIATRISTS AMER 2485536207 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 DR LOUIS RENTZ SECRETARY/TREASURER 2485536207 2014-08-03 true DAVID G TEWSLEY 2483606552 2014-08-09 X 2013 2015-11-30 17:44:51Z DR LOUIS RENTZ 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 238644 false X ACN-ACONP.ORG X 1939 MI TO PROMOTE THE ART AND SCIENCE OF OSTEOPATHIC MEDICINE IN THE FIELDS OF NEUROLOGY AND PSYCHIATRY. 9 9 0 0 0 85851 118485 109137 121627 3567 3397 127 -4865 198682 238644 0 0 0 0 0 213541 220627 213541 220627 -14859 18017 332485 350502 0 332485 350502 TO PROMOTE THE ART AND SCIENCE false false 214555 13000 120159 EVALUATIONS OF MEMBERS ANNUAL AOA REGISTRATION EDUCATIONAL MEETINGS 214555 true false false false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 0 false false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true true true false false false X X SUE WESSERLING 2485536207 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 X WYNDE K CHEEK DO MEMBER AT LARGE 1.00 X 0 0 0 RONALD PAOLINI DO MEMBER AT LARGE 1.00 X 0 0 0 STEVEN J KARP DP MEMBER AT LARGE 1.00 X 0 0 0 ANTHONY A EMMER DO MEMBER AT LARGE 1.00 X 0 0 0 ROBBERT GG PICCININI DO PRESIDENT 1.00 X 0 0 0 SUSAN M LAGE DO PRESIDENT ELECT 1.00 X 0 0 0 STEPHEN M SCHEINTHAL DO VICE PRESIDENT 1.00 X 0 0 0 LOUIS E RENTZ DO SECRETARY/TREASURER 1.00 X 0 0 0 MICHAEL E JONES DO PAST PRESIDENT 1.00 X 0 0 0 KENNETH E ROOT DO FELLOW REPRESENTATIVE 1.00 X 0 0 0 false false false 101785 16700 118485 CONVENTION INCOME 611600 121627 121627 3397 DECREASE IN MARKET VALUE 611600 -4865 -4865 -4865 238644 120159 4650 0 4650 0 9582 9582 0 0 3222 3222 0 0 21289 21289 0 0 72882 72882 0 0 125 0 125 0 1297 0 1297 0 MANAGEMENT FEES 105324 105324 0 0 BANK CHARGES 2256 2256 0 0 220627 214555 6072 0 188719 208348 11507 11444 188 63 143578 142091 332485 350502 0 0 X 332485 350502 332485 350502 332485 350502 18017 X true X false false false X 0 0 0 147445 133030 128690 85851 118485 613501 147445 133030 128690 85851 118485 613501 613501 4951 4087 4119 3567 3397 20121 4951 4087 4119 3567 3397 20121 633622 0.96820 0.96740 0.03180 0.03260 X 11507 11444 63 63 FEDERATED GOVERNMENT SECURITIES CLASS F 142091 F 142091 X Pt X Line 2 THE COLLEGE HAS BEEN CLASSIFIED AS A NOT-FOR-PROFIT ORGANIZATION AND IS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COLLEGE IS SUBJECT TO A TAX ON INCOME FROM UNRELATED BUSINESS. ON APRIL 1, 2010, THE COLLEGE ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN Pt X Line 2 INCOME TAX POSITION WILL MORE-LIKLY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. THE COLLEGE HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ANY/ALL STATE JURISDICIONS WHERE IT OPPERATES. THE COLLEGE BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE COLLEGE'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. Pt x Line 2 THE COLLEGE MAY BE SUBJECT TO RANDOM AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE COLLEGE BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS ENDING BEFORE MARCH 31, 2011. THE COLLEGE'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES, IF ANY, IN INTEREST EXPENSE AND PENALTIES EXPENSES, RESPECTIVELY. THE COLLEGE HAD NO INCOME TAX RELATED INTEREST EXPENSE OR PENALITIES FOR THE YEARS ENDED MARCH 31, 201 Pt VI, Line 6 THE ORGANIZATION HAS MEMBERS Pt VI, Line 7a YES, MEMBERS ELECT THE GOVERNING BODY ANNUALLY DURING A BOARD MEETING. Pt VI, Line 7b YES, THE BOARD RECOMMENDS DUES INCREASES BUT THE MEMBERSHIP MUST APPROVE BY 2/3 VOTE. Pt VI, Line 11b ALL BOARD MEMBERS REVIEW THE 990 BEFORE FILING Pt VI, Line 12c GOVERNING POLICIES ARE DISCUSSED AT THE ANNUAL CONVENTION BOARD MEETING. Pt VI, Line 12c A REVIEW OF THE POLICIES TAKES PLACE AND NEW BOARD MEMBERS ARE GIVEN ALL Pt VI, Line 12c NECESSARY FORMS TO COMPLETE IF THEY HAVE A CONFLICT OF INTEREST. Pt VI, Line 19 THE ORGANIZATION WILL PROVIDE INFORMATION IF REQUESTED IN WRITING.