AMERICAN BOARD OF PSYCHIATRY AND NEUROLOGY INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BOARD OF PSYCHIATRY AND NEUROLOGY INC (EIN 41-0654864)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-09-04
- IRS object ID
- 201342479349300484
- Schema version
- 2012v2.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-09-04T16:16:25-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CJBS LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2100 SANDERS RD STE 200 | AddressLine1 |
| City | NORTHBROOK | City |
| State | IL | State |
| ZIP Code | 600626141 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410654864 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BOARD OF PSYCHIATRY & | BusinessNameLine1 |
| Business Name Line2 | NEUROLOGY | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 8472296500 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2150 E LAKE COOK ROAD | AddressLine1 |
| Address Line2 | ROOM/SUITE 900 | AddressLine2 |
| City | BUFFALO GROVE | City |
| State | IL | State |
| ZIP Code | 60089 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LARRY FAULKNER | Name |
| Title | PRESIDENT | Title |
| Phone | 8472296500 | Phone |
| Date Signed | 2013-08-23 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ANDREW R LOTTS | Name |
| Phone | 8479452888 | Phone |
| Date Prepared | 2013-08-25 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | LARRY FAULKNER MD | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2150 E LAKE COOK ROAD | AddressLine1 |
| City | BUFFALO GROVE | City |
| State | IL | State |
| ZIP Code | 60089 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 17392881 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.ABPN.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1934 | YearFormation |
| State Legal Domicile | DE | StateLegalDomicile |
| Activity Or Mission Description | THE AMERICAN BOARD OF PSYCHIATRY AND NEUROLOGY INC. ("ABPN") IS A NON-FOR PROFIT ORGANIZATION ESTABLISHED TO DEVELOP AND PROVIDE VALID AND RELIABLE PROCEDURES FOR CERTIFICATIONS AND MAINTENANCE OF CERTIFICATION IN PSYCHIATRY AND NEUROLOGY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 39 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 16714298 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 14822496 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2420814 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2256228 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 22000 | OtherRevenuePriorYear |
| Other Revenue Current Year | 44261 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 19157112 | TotalRevenuePriorYear |
| Total Revenue Current Year | 17122985 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5429127 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5619751 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7413208 | OtherExpensePriorYear |
| Other Expenses Current Year | 6770236 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 12842335 | TotalExpensesPriorYear |
| Total Expenses Current Year | 12389987 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 6314777 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 4732998 | RevenuesLessExpensesCY |
| Total Assets BOY | 57204597 | TotalAssetsBOY |
| Total Assets EOY | 65083884 | TotalAssetsEOY |
| Total Liabilities BOY | 6815879 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 6837439 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 50388718 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 58246445 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE AMERICAN BOARD OF PSYCHIATRY AND NEUROLOGY INC. ("ABPN") IS A NON-FOR PROFIT ORGANIZATION ESTABLISHED TO DEVELOP AND PROVIDE VALID AND RELIABLE PROCEDURES FOR CERTIFICATIONS AND MAINTENANCE OF CERTIFICATION IN PSYCHIATRY AND NEUROLOGY. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 7275452 | Expense |
| Revenue | 14866757 | Revenue |
| Description | EXAMINING CANDIDATES IN VARIOUS SPHERES OF PSYCHIATRY AND NEUROLOGY, GRANTING AND ISSUING CERTIFICATES TO THOSE DEEMED COMPETENT BY THE AMERICAN BOARD OF PSYCHIATRY & NEUROLOGY. | Description |
| Total Program Service Expense | 7275452 | TotalProgramServiceExpense |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | true | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 64 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 39 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBIN CALLEN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8472296500 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2150 E LAKE COOK ROAD SUITE 900 | AddressLine1 |
| City | BUFFALO GROVE | City |
| State | IL | State |
| ZIP Code | 60089 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|
| KERRY H LEVIN MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| KAILIE SHAW MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| TERRENCE CASCINO MD | ||||||||
| 40.00 | X | 18009 | 0 | 0 | ||||
| JANICE MASSEY MD | ||||||||
| DIRECTOR & T | 40.00 | X | 18009 | 0 | 0 | |||
| PATRICIA CRUMRINE MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| ROBERT GUYNN MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| BETH ANN BROOKS MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| NOOR PIRZADA MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| BARBARA SCHNEIDMAN MD MPH | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| ANN TILTON MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| ROBERT RONIS MD MPH | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| CHRISTOPHER C COLENDA MD MPH | ||||||||
| DIRECTOR & S | 40.00 | X | 18009 | 0 | 0 | X | ||
| RALPH JOZEFOWICZ MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| LAURIE GUTMANN MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| GEORGE A KEEPERS MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| ROBERT GOLDEN MD | ||||||||
| DIRECTOR | 40.00 | X | 18009 | 0 | 0 | |||
| LARRY R FAULKNER M D | ||||||||
| PRESIDENT AN | 40.00 | 560522 | 0 | 283069 | X | |||
| ROBIN CALLEN | ||||||||
| DIRECTOR-FIN | 40.00 | 209403 | 0 | 83485 | X | |||
| DORTHEA JUUL | ||||||||
| VP OF RESEAR | 40.00 | 246533 | 0 | 90897 | X | |||
| PAUL WHITTINGTON | ||||||||
| DIRECTOR-INF | 40.00 | 177728 | 0 | 74312 | X | |||
| PATRICIA VONDRAK | ||||||||
| DIRECTOR-EXA | 40.00 | 157573 | 0 | 71914 | X | |||
| LINJUN SHEN | ||||||||
| VP TEST DEVE | 40.00 | 156858 | 0 | 17499 | X | |||
| PATRICIA JANDA | ||||||||
| DIRECTOR-CRE | 40.00 | 153627 | 0 | 70079 | X | |||
| STEPHEN C SCHEIBER MD | ||||||||
| FORMER PRESI | 0.00 | 0 | 0 | 471362 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1950388 | TotalReportableCompFromOrg |
| Total Other Compensation | 1162617 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| NCS PEARSON INC | |||||
| 1 N DEARBORN ST | CHICAGO | IL | 60602 | TESTING SERVICE | 947911 |
| AMERICAN BOARD OF MEDICAL SPEC | |||||
| 222 N LASALLE ST SUITE 1500 | CHICAGO | IL | 60601 | SPECIALTY BOARD | 688409 |
| SNELL & WILMER LLP | |||||
| ONE ARIZONA CENTER | PHOENIX | AZ | 850042202 | LEGAL | 397174 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EXAMINATION FEES | 541900 | 10960810 | 10960810 |
| APPLICATION FEES | 541900 | 3400431 | 3400431 |
| LATE FEES | 541900 | 416550 | 416550 |
| OTHER RELATED INCOME | 541900 | 44705 | 44705 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 14822496 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1116876 | TotalRevenueColumn |
| Exclusion | $1,116,876 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1409248 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 269896 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1409248 | Securities |
| Other | -269896 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1139352 | TotalRevenueColumn |
| Related Or Exempt Function Income | -269896 | RelatedOrExemptFunctionIncome |
| Exclusion | $1,409,248 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INTERNATIONAL RELATIONSHIPS | Description |
| Total Revenue Column | 44261 | TotalRevenueColumn |
| Related Or Exempt Function Income | 44261 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 44261 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17122985 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14596861 | RelatedOrExemptFunctionIncome |
| Exclusion | $2,526,124 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1430771 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2716546 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 410326 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 831950 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 230158 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 399245 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48557 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193155 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49568 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17633 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 553349 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65500 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1113851 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143160 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69543 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PRODUCTION EXPENSE | 995762 |
| EXAMINERS' EXPENSES | 841133 |
| ASSESSMENTS OF ABMS | 687884 |
| MISCELLANEOUS | 364151 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1227745 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12389987 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 250512 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5453539 | BOY |
| EOY | 7170891 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 447684 | BOY |
| EOY | 507073 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6314874 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 5911365 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 509829 | BOY |
| EOY | 403509 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49248649 | BOY |
| EOY | 56701899 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1544896 | BOY |
| EOY | 50000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57204597 | BOY |
| EOY | 65083884 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 456294 | BOY |
| EOY | 363194 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4255480 | BOY |
| EOY | 3657390 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 250512 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2104105 | BOY |
| EOY | 2566343 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6815879 | BOY |
| EOY | 6837439 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50388718 | BOY |
| EOY | 58246445 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50388718 | BOY |
| EOY | 58246445 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57204597 | BOY |
| EOY | 65083884 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 4732998 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 3370828 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -246099 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | true | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1491892 | OtherCostOrOtherBasis |
| Depreciation | 1356812 | Depreciation |
| Book Value | 135080 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3514821 | OtherCostOrOtherBasis |
| Depreciation | 3369978 | Depreciation |
| Book Value | 144843 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1308161 | OtherCostOrOtherBasis |
| Depreciation | 1184575 | Depreciation |
| Book Value | 123586 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 403509 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| LIABILITY FOR PENSION - ASC 715 | $1,407,686 |
| DEFERRED COMPENSATION & BENEFITS | $862,856 |
| DEFERRED RENT | $295,801 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2566343 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 20261058 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 3370828 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 3370828 | RevenueNotRptdF990 |
| Revenue Subtotal | 16890230 | RevenueSubtotal |
| Other Revenues Not Included | 232755 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 232755 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 17122985 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 12403331 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 246099 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 246099 | ExpensesNotRptdF990 |
| Expenses Subtotal | 12157232 | ExpensesSubtotal |
| Other Expenses Not Included | 232755 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 232755 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 12389987 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ESCROW LIABILITY ARRANGEMENT EXPLANATION | SCHEDULE D, PAGE 2, PART IV, LINE 2B | PROCEEDS FROM THE SURRENDER OF A LIFE INSURANCE POLICY WHICH HAD NOT YET BEEN REMITTED TO THE BENEFICIARY. |
| LIABILITY UNDER FIN 48 FOOTNOTE | SCHEDULE D, PAGE 3, PART X | BASED ON A REVIEW OF POLICIES AND PRACTICES, ABPN HAS DETERMINED THAT AS OF DECEMBER 31,2012 AND 2011, THE ORGANIZATION DID NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT IT IS OBLIGATED TO DISCLOSE IN ACCORDANCE WITH FASB'S ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES. ADDITIONALLY, THERE WERE NO RETURNS OPEN TO REVIEW OR UNDER REVIEW BY TAXING AUTHORITIES IN EXCESS OF ANNUAL STATUTORY PERIODS. ABPN FOLLOWS A CONSERVATIVE APPROACH OF RESEARCH, OPEN DISCLOSURE, AND COMPLIANCE IN REGARD TO ITS TAX-EXEMPT STATUS AND POSITIONS HELD. |
| REVENUE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 4B | FEES NETTED FOR FINANCIAL STATEMENT PURPOSES 193,155 BOARD DESIGNATED PROJECTS 39,600 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | EFFECT OF ASC 715 DEFINED BENEFIT FUNDING 246,099 |
| EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 4B | FEES NETTED FOR FINANCIAL STATEMENT PURPOSES 193,155 BOARD DESIGNATED PROJECTS 39,600 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (8 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|---|
| LARRY R FAULKNER M D | ||||
| PRESIDENT AND CEO | 560522 | 260713 | 22356 | 843591 |
| ROBIN CALLEN | ||||
| DIRECTOR-FINANCE & A | 209403 | 52862 | 30623 | 292888 |
| DORTHEA JUUL | ||||
| VP OF RESEARCH | 246533 | 80528 | 10369 | 337430 |
| PAUL WHITTINGTON | ||||
| DIRECTOR-INFORMATION | 177728 | 51956 | 22356 | 252040 |
| PATRICIA VONDRAK | ||||
| DIRECTOR-EXAM ADMINI | 157573 | 41291 | 30623 | 229487 |
| LINJUN SHEN | ||||
| VP TEST DEVELOPMENT | 156858 | 17499 | 174357 | |
| PATRICIA JANDA | ||||
| DIRECTOR-CREDENTIALS | 153627 | 47723 | 22356 | 223706 |
| STEPHEN C SCHEIBER MD | ||||
| FORMER PRESIDENT | 471362 | 471362 | ||
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS | Identifier |
| Return Reference | SCHEDULE J, PAGE 1, PART I, LINE 4 | ReturnReference |
| Explanation | LARRY R. FAULKNER, M. D. 0 163,598 0 | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | THE AMERICAN BOARD OF PSYCHIATRY AND NEUROLOGY INC. ("ABPN") IS A NON-FOR PROFIT ORGANIZATION ESTABLISHED TO DEVELOP AND PROVIDE VALID AND RELIABLE PROCEDURES FOR CERTIFICATIONS AND MAINTENANCE OF CERTIFICATION IN PSYCHIATRY AND NEUROLOGY. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | THE CFO/DIRECTOR OF FINANCE & ADMINISTRATION HAS BEEN DESIGNATED TO HAVE THE PRIMARY AND PRINCIPAL RESPONSIBILITY FOR COORDINATING THE PREPARATION AND APPROVAL PROCESS. A DRAFT OF THE 990 IS SENT TO ALL BOARD MEMBERS FOR REVIEW ANY COMMENT, AND THE TREASURER PROVIDES FINAL APPROVAL FOR THE RETURN TO BE FILED. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | ABPN HAS A CONFLICT OF INTEREST COMMITTEE THAT EVALUATES CONFLICT OF INTEREST MATTERS AND PROPOSES POLICY RECOMMENDATIONS TO THE BOARD. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR RECOMMENDING THE CEO'S COMPENSATION; THIS RECOMMENDATION UTILIZES A COMPENSATION STUDY OR SURVEY AND MAY ALSO BE BASED UPON OTHER RELEVANT INDUSTRY DATA, CURRENT TRENDS, ORGANIZATION-SPECIFIC FACTORS, ETC. THE BOARD APPROVES THE COMPENSATION FOR THIS INDIVIDUAL AND ALL OTHER COMPENSATION VIA ITS VOTE ON THE ANNUAL BUDGET. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | THE CEO IS RESPONSIBLE FOR APPROVING COMPENSATION FOR ALL OTHER EMPLOYEES. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | ABPN WOULD MAKE SUCH DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND AT THE DISCRETION OF ITS LEADERSHIP. |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | FEES NETTED FOR FINANCIAL STATEMENT PURPOSES -193,155 BOARD DESIGNATED PROJECTS -39,600 EFFECT OF ASC 715 DEFINED BENEFIT FUNDING -246,099 FEES NETTED FOR FINANCIAL STATEMENT PURPOSES 193,155 BOARD DESIGNATED PROJECTS 39,600 |