2013-09-24T10:52:37-05:00 2013-03-31 382488264 METZLER LOCRICCHIO SERRA & CO PC 1800 W BIG BEAVER - STE 100 TROY MI 48084 990 2012-04-01 131978366 AMERICAN COLLEGE OF NEUROPSYCHIATRISTS AMER 2487020207 28595 ORCHARD LAKE ROAD NO 200 FARMINGTON HILLS MI 48334 DR LOUIS RENTZ 2487020207 2013-09-24 1 MICHAEL P PUCKETT CPA CFE P00181578 2488229010 2012 2016-02-24 21:20:13Z DR LOUIS RENTZ 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 198682 0 X ACN-ACONP.WEBS.COM X 1939 MI TO PROMOTE THE ART AND SCIENCE OF OSTEOPATHIC MEDICINE IN THE FIELDS OF NEUROLOGY AND PSYCHIATRY. 9 9 0 0 0 0 128690 85851 123721 109137 4119 3567 4017 127 260547 198682 0 0 0 0 0 0 0 0 0 281301 213541 281301 213541 -20754 -14859 347344 332485 0 0 347344 332485 X TO PROMOTE THE ART AND SCIENCE OF OSTEOPATHIC MEDICINE IN THE FIELDS OF NEUROLOGY AND PSYCHIATRY; TO MAINTAIN AND FURTHER EVALUATE THE HIGHEST STANDARDS OF PROFICIENCY AND TRAINING AMONG OSTEOPATHIC NEUROLOGISTS AND PSYCHIATRISTS, TO STIMULATE ORIGINAL RESEARCH AND INVESTIGATION IN NEUROLOGY AND PSYCHIATRY AND TO COLLECT AND DISSEMINATE THE RESULTS. 0 0 207469 112831 EVALUATIONS OF MEMBERSANNUAL AOA REGISTRATIONEDUCATIONAL MEETINGS 207469 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MI X X SUE WESSERLING 2487020207 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 X RONALD PAOLINI DO 1.00 X 0 0 0 ANTHONY EMMER DO 1.00 X 0 0 0 STEPHEN SCHEINTHAL DO 1.00 X 0 0 0 WYNDE CHEEK DO 1.00 X 0 0 0 MICHAEL JONES DO 1.00 X 0 0 0 ROBERT PICCININI DO 1.00 X 0 0 0 SUSAN LAGE DO 1.00 X 0 0 0 LOUIS RENTZ DO 1.00 X 0 0 0 JAMES HORST DO 1.00 X 0 0 0 ROBERTA BALL DO 1.00 X 0 0 0 0 0 0 0 0 0 0 0 66350 19501 85851 CONVENTION INCOME 611600 109137 109137 109137 3567 3567 INCREASE IN MARKET VAL 611600 127 127 127 198682 112831 0 0 4650 4650 13417 13417 2688 2688 31862 31862 64290 64290 125 125 1297 1297 MANAGEMENT FEES 91033 91033 BANK CHARGES 1868 1868 POSTAGE 1459 1459 DUES AND SUBSCRIPTIONS 450 450 402 402 213541 207469 6072 0 207126 188719 11507 11319 313 188 139905 143578 347344 332485 0 0 X 347344 332485 347344 332485 347344 332485 -14859 0 X 1 X 0 0 0 X 191915 147445 133030 128690 85851 686931 191915 147445 133030 128690 85851 686931 0 0 0 686931 6417 4951 4087 4119 3567 23141 6417 4951 4087 4119 3567 23141 198332 152396 137117 132809 89418 710072 0.96740 0.96430 0.03260 0.03570 X 11507 11319 188 188 FEDERATED GOVERNMENT SECURITIES CLASS F 143578 F 143578 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 ANY 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 IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE COLLEGE HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ANY/ALL STATE JURISDICTIONS WHERE IT OPERATES. THE COLLEGE BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE COLLEGE'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. THE COLLEGE MAY BE SUBJECT TO RANDOM AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE COLLEGE BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS ENDING BEFORE MARCH 21, 2010. 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 PENALTIES FOR THE YEARS ENDED MARCH 31, 2013 AND 2012. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A YES, MEMBERS ELECT THE GOVERNING BODY ANNUALLY DURING A BOARD MEETING. FORM 990, PART VI, SECTION A, LINE 7B YES THE BOARD RECOMMENDS DUES INCREASES BUT THE MEMBERSHIP MUST APPROVE BY 2/3 VOTE FORM 990, PART VI, SECTION B, LINE 11 ALL BOARD MEMBERS REVIEW THE 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C GOVERNING POLICIES ARE DISCUSSED AT THE ANNUAL CONVENTION BOARD MEETING, A REVIEW OF THE POLICIES TAKES PLACE AND NEW BOARD MEMBERS ARE GIVEN ALL NECESSARY FORMS TO COMPLETE IF THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE INFORMATION IF REQUESTED IN WRITING.