2016-08-10T13:36:26-07:00 2016-03-31 MICHIGAN FINANCIAL SERVICES 8011 FLAGSTAFF ST COMMERCE TOWNSHIP MI 483822330 990 2015-04-01 131978366 AMERICAN COLLEGE OF NEUROPSYCHIATRISTS AMER 2485536207 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 DR LOUIS E RENTZ SECRETARY/TREASURER 2485536207 2016-08-10 true DAVID G TEWSLEY 2483606552 2016-08-10 X 2015 2016-12-15 16:53:06Z DR LOUIS RENTZ 28595 ORCHARD LAKE ROAD FARMINGTON HILLS MI 48334 202737 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 150830 53345 139472 154549 14404 9264 -14324 -14421 290382 202737 0 0 0 0 0 233047 237380 233047 237380 57335 -34643 407837 373194 0 407837 373194 TO PROMOTE THE ART AND SCIENCE false false 232946 149392 EVALUATIONS OF MEMBERS ANNUAL AOA REGISTRATION EDUCATIONAL MEETINGS 232946 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 3 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 C MOOMAW MEMBER AT LARGE 1.00 X 0 0 0 STEVEN J KARP DP MEMBER AT LARGE 1.00 X 0 0 0 J MARK BAILEY DO MEMBER AT LARGE 1.00 X 0 0 0 STEPHEN M SCHEINTHAL DO PRESIDENT 1.00 X 0 0 0 ANTHONY A EMMER DO PRESIDENT ELECT 1.00 X 0 0 0 RONALD PAOLINI DO VICE PRESIDENT 1.00 X 0 0 0 LOUIS E RENTZ DO SECRETARY/TREASURER 1.00 X 0 0 0 SUSAN M LAGE DO PAST PRESIDENT 1.00 X 0 0 0 GERALD T TURGEON FELLOW REPRESENTATIVE 1.00 X 0 0 0 false false false 48445 4900 53345 CONVENTION INCOME 611600 154549 154549 9264 DECREASE IN MARKET VALUE 611600 -14421 -14421 -14421 202737 149392 3000 0 3000 0 6224 6224 0 0 10110 10110 0 0 104514 104514 0 0 0 0 0 0 1434 0 1434 0 MANAGEMENT FEES 108488 108488 0 0 BANK CHARGES 2994 2994 0 0 DUES & SUBSCRIPTIONS 375 375 0 0 POSTAGE 149 149 0 0 92 92 0 0 237380 232946 4434 0 255855 235633 11507 11507 151982 137561 407837 373194 0 0 X 407837 373194 407837 373194 407837 373194 -34643 X true X false false false X 0 0 0 128690 85851 118485 150830 53345 537201 128690 85851 118485 150830 53345 537201 537201 4119 3567 3397 12484 23567 4119 3567 3397 12484 23567 560768 0.95800 0.95710 0.04200 0.04290 X 11507 11507 VARIOUS MUTUAL FUNDS 137561 F 137561 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 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 THE YEARS ENDING BEFORE MARCH 31,2012. THE COLLEGE'S 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, 2015 AND 2014. 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 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. Form 990, Part IX, Line 24e TELEPHONE 92. 92. 0. 0.