2025-07-11T06:47:31-07:00 2025-03-31 DAVID G TEWSLEY 8005 FLAGSTAFF STREET COMMERCE TOWNSHIP MI 48382 990 2024-04-01 131978366 AMERICAN COLLEGE OF NEUROPSYCHIATRISTS AMER 2485536207 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 DR ANTHONY EMMER SECRETARY/TREASURER 2485536207 2025-07-11 true true DAVID G TEWSLEY P01446670 2483606552 2025-07-11 X 2024 2025-03-06 01:10:19Z DR ANTHONY EMMER 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 441753 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 0 82775 79400 294208 249666 24213 60142 64241 -15783 465437 373425 0 0 0 0 0 252187 349822 252187 349822 213250 23603 1045319 1068922 0 0 1045319 1068922 X TO PROMOTE THE ART AND SCIENCE OF OSTEOPATHIC MEDICINE IN THE FIELDS OF NEUROLOGY AND PSYCHIATRY. false false 345922 0 294025 EVALUATIONS OF MEMBERS ANNUAL AOA REGISTRATION EDUCATIONAL MEETINGS 345922 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 4 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 G THEODORE HARRIS DO FACN PRESIDENT 1.00 X 0 0 0 THOMAS LATON DO FACN PRESIDENT-ELECT 1.00 X 0 0 0 ERICA MUSSER DO FACN VICE PRESIDENT 1.00 X 0 0 0 ANTHONY EMMER DO FACN SECRETARY/TREASURER 1.00 X 0 0 0 LYDIA VENDER DO FACN IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 SUZANNE CRANDALL DO FACN FELLOW REPRESENTATIVE 1.00 X 0 0 0 RYAN LYNCH DO FACN MEMBER AT LARGE 1.00 X 0 0 0 TODD JAMROSE DO FACN MEMBER AT LARGE 1.00 X 0 0 0 TEODOR HUZIJ DO FACN MEMBER AT LARGE 1.00 X 0 0 0 false false false 77495 1905 79400 CONVENTION INCOME 611600 249666 0 0 249666 51470 0 0 77000 68328 8672 8672 8672 0 0 DECREASE IN MARKET VALUE 611600 -15783 -15783 0 0 -15783 373425 294025 0 0 3900 0 3900 0 5918 5918 0 0 2443 2443 0 0 200342 200342 0 0 1030 1030 0 0 8629 8629 0 0 MANAGEMENT FEES 120000 120000 0 0 BANK CHARGES 4595 4595 0 0 TRAVEL 2359 2359 0 0 POSTAGE 606 606 0 0 349822 345922 3900 0 479376 416730 7549 6297 2282 1252 563661 650940 1045319 1068922 0 0 0 0 X 1045319 1068922 1045319 1068922 1045319 1068922 23603 X true X false false false X 0 0 96385 80785 82345 82775 79400 421690 0 0 0 96385 80785 82345 82775 79400 421690 0 0 0 421690 16319 43329 26515 25743 51470 163376 16319 43329 26515 25743 51470 163376 585066 0.72080 0.77030 0.27920 0.22970 X 0 0 7549 6297 1252 1252 VARIOUS MUTUAL FUNDS 650940 F 650940 SEE SCHEDULE D PAGE 4 PART XIII 0 0 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 ON A TAX RETURN, ONLY WHEN IT IS DEERMINED THAT THE 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 JURISDICITIONS 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 COLLEGES 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 THE YEARS ENDING BEFORE MARCH 31,2021. THE COLLEGES POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES, IF ANY, IN INTEREST EXPENSE AND PENALTIES EXPENSE, RESPECTIVELY. THE COLLEGE HAD NO INCOME TAX RELATED INTEREST EXPENSE OR PENALTIES FOR THE YEARS ENDED MARCH 31, 2024 AND 2023. Pt III, Line 3 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 A 2/3 VOTE. Pt VI, Line 11b ALL BOARD MEMBERS REVIEW THE 990 PRIOR TO FILING. Pt VI, 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. Pt VI, Line 19 THE ORGANIZATION WILL PROVIDE INFORMATION IF REQUIRED IN WRITING. Pt VI, Line 6 THE ORGANIZATION HAS MEMBERS.