AMERICAN COLLEGE OF NEUROPSYCHIATRISTS: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: AMERICAN COLLEGE OF NEUROPSYCHIATRISTS (EIN 13-1978366)
Tax period: 2011-04-01 to 2012-03-31
Filed: 2012-08-06
IRS object ID: 201232199349300443
Schema version: 2011v1.2
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
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-08-06T12:23:05-05:00	Timestamp
Tax Period End Date	2012-03-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	382488264	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	METZLER LOCRICCHIO SERRA & CO PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1800 W BIG BEAVER - STE 100	AddressLine1
City	TROY	City
State	MI	State
ZIP Code	48084	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	131978366	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN COLLEGE OF NEUROPSYCHIATRISTS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	AMER	NameControl
Phone	2487020207	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	28595 ORCHARD LAKE ROAD NO 200	AddressLine1
City	FARMINGTON HILLS	City
State	MI	State
ZIP Code	48334	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DR LOUIS RENTZ	Name
Title	SECRETARY / TREASURER	Title
Phone	2487020207	Phone
Date Signed	2012-08-06	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL P PUCKETT CPA CFE	Name
PTIN	P00181578	PTIN
Phone	2488229010	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DR LOUIS RENTZ	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	28595 ORCHARD LAKE ROAD	AddressLine1
City	FARMINGTON HILLS	City
State	MI	State
ZIP Code	48334	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	260547	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	ACN-ACONP.WEBS.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1939	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	TO PROMOTE THE ART AND SCIENCE OF OSTEOPATHIC MEDICINE IN THE FIELDS OF NEUROLOGY AND PSYCHIATRY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	133030	ContributionsGrantsPriorYear
Contributions Grants Current Year	128690	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	114730	ProgramServiceRevenuePriorYear
Program Service Revenue CY	123721	ProgramServiceRevenueCY
Investment Income Prior Year	4087	InvestmentIncomePriorYear
Investment Income Current Year	4119	InvestmentIncomeCurrentYear
Other Revenue Prior Year	239	OtherRevenuePriorYear
Other Revenue Current Year	4017	OtherRevenueCurrentYear
Total Revenue Prior Year	252086	TotalRevenuePriorYear
Total Revenue Current Year	260547	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	0	SalariesEtcPriorYear
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	248173	OtherExpensePriorYear
Other Expenses Current Year	281301	OtherExpensesCurrentYear
Total Expenses Prior Year	248173	TotalExpensesPriorYear
Total Expenses Current Year	281301	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	3913	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-20754	RevenuesLessExpensesCY
Total Assets BOY	368098	TotalAssetsBOY
Total Assets EOY	347344	TotalAssetsEOY
Total Liabilities BOY	0	TotalLiabilitiesBOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	368098	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	347344	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	271856	Expense
Revenue	131857	Revenue
Description	EVALUATIONS OF MEMBERSANNUAL AOA REGISTRATIONEDUCATIONAL MEETINGS	Description
Total Program Service Expense	271856	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	10	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	1	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SUE WESSERLING	NamePerson
Telephone Number	2487020207	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	28595 ORCHARD LAKE ROAD	AddressLine1
City	FARMINGTON HILLS	City
State	MI	State
ZIP Code	48334	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
RONALD PAOLINI DO
MEMBER AT LARGE	1.00	X	0	0	0
SUSAN LAGE DO
MEMBER AT LARGE	1.00	X	0	0	0
STEPHEN SCHEINTHAL DO
MEMBER AT LARGE	1.00	X	0	0	0
ANTHONY EMMER DO
MEMBER AT LARGE	1.00	X	0	0	0
JAMES HORST DO
PRESIDENT	1.00		0	0	0	X
MICHAEL JONES DO
PRESIDENT ELECT	1.00		0	0	0	X
ROBERT PICCININI DO
VICE PRESIDENT	1.00		0	0	0	X
LOUIS RENTZ DO
SECRETARY / TREASURER	1.00		0	0	0	X
KENNETH PUGAR DO
PAST PRESIDENT	1.00		0	0	0	X
GERALD TURGEON DO
FELLOW REPRESENTATIVE	1.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Membership Dues	105225	MembershipDues
All Other Contributions	23465	AllOtherContributions
Total Contributions	128690	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	CONVENTION INCOME	Description
Business Code	611600	BusinessCode
Total Revenue Column	123721	TotalRevenueColumn
Related Or Exempt Function Income	123721	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	123721	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	4119	TotalRevenueColumn
Related Or Exempt Function Income	4119	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	INCREASE IN MARKET VAL	Description
Business Code	611600	BusinessCode
Total Revenue Column	4017	TotalRevenueColumn
Related Or Exempt Function Income	4017	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	4017	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	260547	TotalRevenueColumn
Related Or Exempt Function Income	131857	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	4150	Total
Management And General	4150	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	21664	Total
Program Services	21664	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3749	Total
Program Services	3749	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	40075	Total
Program Services	40075	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	90162	Total
Program Services	90162	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	208	Total
Management And General	208	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	5087	Total
Management And General	5087	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
MANAGEMENT FEES	107844	107844
POSTAGE	4326	4326
BANK CHARGES	1971	1971
TELEPHONE	1665	1665

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	400	Total
Program Services	400	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	281301	Total
Program Services	271856	ProgramServices
Management And General	9445	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	235729	BOY
EOY	207126	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	11507	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	11194	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	521	BOY
EOY	313	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	131848	BOY
EOY	139905	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	368098	BOY
EOY	347344	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	368098	BOY
EOY	347344	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	368098	BOY
EOY	347344	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	368098	BOY
EOY	347344	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-20754	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	1	AccountantCompileOrReview
FS Audited	0	FSAudited
Audit Committee	0	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	143775	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	191915	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	147445	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	133030	CurrentTaxYearMinus1Year
Current Tax Year	128690	CurrentTaxYear
Total	744855	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	143775	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	191915	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	147445	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	133030	CurrentTaxYearMinus1Year
Current Tax Year	128690	CurrentTaxYear
Total	744855	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Total509	744855	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8015	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6417	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4951	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4087	CurrentTaxYearMinus1Year
Current Tax Year	4119	CurrentTaxYear
Total	27589	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8015	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6417	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4951	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4087	CurrentTaxYearMinus1Year
Current Tax Year	4119	CurrentTaxYear
Total	27589	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	151790	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	198332	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	152396	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	137117	CurrentTaxYearMinus1Year
Current Tax Year	132809	CurrentTaxYear
Total	772444	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.96430	PublicSupportPercentage509
Prior Year Support Percentage	0.96090	PriorYearSupportPercentage
Investment Income Percentage	0.03570	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.03910	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	11507	OtherCostOrOtherBasis
Depreciation	11194	Depreciation
Book Value	313	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	313	TotalOfBookValueLandBuildings

Other Securities OtherSecurities

Field	Value	IRS element (for citing)
Description	FEDERATED GOVERNMENT SECURITIES CLASS F	Description
Book Value	139905	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	139905	TotalOfBookValueSecurities

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Explanation	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, 2009. 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, 2012 AND 2011.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReference	ExplanationExplanation
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.