Civic Intelligence

American Association of Neuropathologists Inc

990 • Fiscal year 2020 • EIN 13-6160848

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

Organization ProfileWWW.NEUROPATH.ORG
8156-e S Wadsworth Blvd Suite 197Littleton, CO 80128

(303) 557-0859

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.25x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

85th percentile

37%

Higher net margin than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

60th percentile

11%

Faster asset growth than 60% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

35th percentile

-8.2%

Faster revenue growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$3,438,955

Up $340,397 (+11%) from 2019

Net Assets

Up

$3,247,260

Up $163,275 (+5.3%) from 2019

Liabilities

Up

$191,695

Up $177,122 (+1215%) from 2019

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin85th percentile

Revenue

Down

$768,896

Down $68,509 (-8.2%) from 2019

Expenses

Down

$481,616

Down $57,230 (-11%) from 2019

Net Income

Down

$287,280

Down $11,279 (-3.8%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $1,257,868Liabilities 2011: $22,000Net Assets 2011: $1,235,8682011Assets 2012: $1,387,512Liabilities 2012: $0Net Assets 2012: $1,387,5122012Assets 2013: $1,505,036Liabilities 2013: $0Net Assets 2013: $1,505,0362013Assets 2014: $1,698,334Liabilities 2014: $6,952Net Assets 2014: $1,691,3822014Assets 2015: $2,169,178Liabilities 2015: $43,969Net Assets 2015: $2,125,2092015Assets 2016: $2,394,396Liabilities 2016: $197,091Net Assets 2016: $2,197,3052016Assets 2017: $2,700,385Liabilities 2017: $166,262Net Assets 2017: $2,534,1232017Assets 2018: $2,949,058Liabilities 2018: $179,099Net Assets 2018: $2,769,9592018Assets 2019: $3,098,558Liabilities 2019: $14,573Net Assets 2019: $3,083,9852019Assets 2020: $3,438,955Liabilities 2020: $191,695Net Assets 2020: $3,247,2602020Assets 2021: $3,868,880Liabilities 2021: $197,115Net Assets 2021: $3,671,7652021Assets 2022: $4,068,196Liabilities 2022: $418,540Net Assets 2022: $3,649,6562022Assets 2023: $4,155,873Liabilities 2023: $132,712Net Assets 2023: $4,023,1612023Assets 2024: $4,233,357Liabilities 2024: $19,151Net Assets 2024: $4,214,2062024

Highlighted filing

2020

Assets$3,438,955
Liabilities$191,695
Net Assets$3,247,260
Open 2020 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $484,099Expenses 2011: $402,350Net Income 2011: $81,7492011Expenses 2012: $394,2122012Revenue 2013: $481,189Expenses 2013: $369,909Net Income 2013: $111,2802013Revenue 2014: $531,973Expenses 2014: $345,509Net Income 2014: $186,4642014Revenue 2015: $858,811Expenses 2015: $409,647Net Income 2015: $449,1642015Revenue 2016: $559,184Expenses 2016: $496,067Net Income 2016: $63,1172016Revenue 2017: $837,938Expenses 2017: $503,613Net Income 2017: $334,3252017Revenue 2018: $806,099Expenses 2018: $553,804Net Income 2018: $252,2952018Revenue 2019: $837,405Expenses 2019: $538,846Net Income 2019: $298,5592019Revenue 2020: $768,896Expenses 2020: $481,616Net Income 2020: $287,2802020Revenue 2021: $1,115,049Expenses 2021: $697,014Net Income 2021: $418,0352021Revenue 2022: $793,787Expenses 2022: $804,135Net Income 2022: -$10,3482022Revenue 2023: $1,091,373Expenses 2023: $804,831Net Income 2023: $286,5422023Revenue 2024: $1,418,287Expenses 2024: $1,166,785Net Income 2024: $251,5022024

Highlighted filing

2020

Revenue$768,896
Expenses$481,616
Net Income$287,280
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$768,896
Mission and Program Overview

Mission

The purpose of the association shall be to advance the science, practice and teaching of neuropathology

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,306,195$1,641,889▲ $335,694
Savings and Temporary Cash Investments$1,486,901$1,485,638▼ $1,263
Investments in Publicly Traded Securities$253,953$262,108▲ $8,155
Prepaid Expenses and Deferred Charges$29,742$39,273▲ $9,531
Total Assets$3,098,558$3,438,955▲ $340,397
Other Assets Total$21,767$10,047▼ $11,720
Liabilities
Deferred Revenue-$155,572-
Accounts Payable and Accrued Expenses$14,573$36,123▲ $21,550
Total Liabilities$14,573$191,695▲ $177,122
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,083,985$3,247,260▲ $163,275
Total Net Assets Fund Balance$3,083,985$3,247,260▲ $163,275
Total Liabilities and Net Assets / Fund Balance$3,098,558$3,438,955▲ $340,397
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
R Ross Reichard MdPresident
Maria Beatriz S Lopes Md PhdPresident El
Edward Lee Md PhdAsst Sec Tre
John Lee Md PhdEditor -in-c
Mark Cohen MdMember-at-la
Peter T NelsonMember-at-la
Daniel Brat Md PhdPast Preside
Elizabeth Cochran MdPast Preside
Matthew Frosch Md PhdPast Preside
Jennifer Baccon Md PhdSecretary Tr
Eric Huang Md PhdVice Preside
Rebecca Folkerth MdVice Preside
Douglas Anthony Md PhdVP of Pro Af
Revenue and Support

Revenue Composition

Contributions and Grants
$217,056
Program Service Revenue
$517,982
Investment Income
$17,039
Other Revenue
$16,819
All Other Contributions
$20,829
Change in Net Assets
$287,280

Audited Revenue Reconciliation

Revenue per Audited Statements
$768,170
Revenue Not Reported on Financial Statements
$726
Revenue Not Reported on Form 990
$2,491
Total Revenue per Audited Statements
$770,661
Total Revenue per Form 990
$768,896
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$481,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$187,255$62,418-$249,673
Fees for Services Other$79,585$6,304-$85,889
Conferences and Meetings$66,641--$66,641
Information Technology$4,005$4,170-$8,175
Other Expenses$4,425$1,475-$5,900
Depreciation Depletion$3,767$1,256-$5,023
Insurance$1,641$547-$2,188
Fees for Service Investment Mgmnt Fees-$726-$726
Office Expenses$311$104-$415
Total Functional Expenses$388,377$93,239$0$481,616

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$481,616
Expenses per Audited Statements$480,890
Total Expenses per Audited Statements$480,890
Expenses Not Reported on Financial Statements$726
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Aoe consulting was hired to provide association management, accredidation managment and meeting planning.”

Form 990, Page 6, Part VI, Line 6

“The organization has members.”

Form 990, Page 6, Part VI, Line 7A

“The members may submit names to the nominating committee.”

Form 990, Page 6, Part VI, Line 7B

“A motion to amend the constitution may be made by the constitution committee or by five active members and presented to all members at least four weeks before the annual meeting. It shall require an affirmative vote of three-fourths of the active members present at the annual meeting.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the secretary/tresurer and a copy e-mailed to each of the council members.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is reviewed each year at the annual meeting.”

Form 990, Page 6, Part VI, Line 15A

“The organization has no employees. The organization has retained the services of management company.”

Form 990, Page 6, Part VI, Line 15B

“The organization paid no compensation.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
American Association of
EIN
13-6160848
Phone
3035570859
Address
8156-E S WADSWORTH BLVD SUITE 197, LITTLETON, CO 80128

Signing Officer

Name
Jennifer Baccon Md Phd
Title
Secretary Treasurer
Phone
3035570859
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Baccon Md Phd
Formed
1959
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
50

Preparer

Firm
Jds Professional Group
Address
10303 E DRY CREEK RD STE 400, ENGLEWOOD, CO 80112
Preparer
Lori B Bauer CPA
Phone
3037710123
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Honorariums 20,672 0 0 consulting fee contract 40,000 0 0 professional fees 18,913 6,304 0 total 79,585 6,304 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The assocation follows accounting for uncertainty in income taxes which requires the association to determine whether a tax position (and the related tax benefit) is more likely than not to be sustained upon examination by the applicable taxing authority, based solely on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. During the year ended december 31, 2020, the association's management evaluated its tax positions to determine the existence of uncertainties, and did not note any matters that would require recognition or which may have an affect on its tax-exempt status.”

Raw XML AppendixShowing 400 of 467 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc2LICENSES
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IRS990/ProgramServiceRevenueGrp/Desc0JOURNAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc1MEETING INCOME & COURSES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1213295
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1213295
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATION OF THE JOURNAL OF NEUROPATHOLOGY AND EXPERIMENTAL NEUROLOGY (JNEN). CIRCULATION OF ABOUT 1600 ISSUES A MONTH.
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt01486901
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0AWARDS & MISC REVENUE 69,554
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0208908
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt096126
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0511107
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0581238
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0594066
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IRS990ScheduleA/InvestmentIncomePYPct00.03000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt011023
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0559184
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03800053
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0726
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCATION FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH REQUIRES THE ASSOCIATION TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED DECEMBER 31, 2020, THE ASSOCIATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN AFFECT ON ITS TAX-EXEMPT STATUS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalRevenuePerForm990Amt0768896
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0480890
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AOE CONSULTING WAS HIRED TO PROVIDE ASSOCIATION MANAGEMENT, ACCREDIDATION MANAGMENT AND MEETING PLANNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS MAY SUBMIT NAMES TO THE NOMINATING COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A MOTION TO AMEND THE CONSTITUTION MAY BE MADE BY THE CONSTITUTION COMMITTEE OR BY FIVE ACTIVE MEMBERS AND PRESENTED TO ALL MEMBERS AT LEAST FOUR WEEKS BEFORE THE ANNUAL MEETING. IT SHALL REQUIRE AN AFFIRMATIVE VOTE OF THREE-FOURTHS OF THE ACTIVE MEMBERS PRESENT AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE SECRETARY/TRESURER AND A COPY E-MAILED TO EACH OF THE COUNCIL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY IS REVIEWED EACH YEAR AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS NO EMPLOYEES. THE ORGANIZATION HAS RETAINED THE SERVICES OF MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION PAID NO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9HONORARIUMS 20,672 0 0 CONSULTING FEE CONTRACT 40,000 0 0 PROFESSIONAL FEES 18,913 6,304 0 TOTAL 79,585 6,304 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03098558
IRS990/TotalAssetsEOYAmt03438955

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,438,955
Liabilities
$191,695
Net assets
$3,247,260
Revenue
$768,896
Expenses
$481,616
Net income
$287,280
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.23$0.02$4.21$1.42$1.17$0.25
2023Detailed filing. Detailed filing data is available for this year.$4.16$0.13$4.02$1.09$0.80$0.29
2022Detailed filing. Detailed filing data is available for this year.$4.07$0.42$3.65$0.79$0.80$0.01
2021Detailed filing. Detailed filing data is available for this year.$3.87$0.20$3.67$1.12$0.70$0.42
2020Detailed filing. Detailed filing data is available for this year.$3.44$0.19$3.25$0.77$0.48$0.29
2019Detailed filing. Detailed filing data is available for this year.$3.10$0.01$3.08$0.84$0.54$0.30
2018Detailed filing. Detailed filing data is available for this year.$2.95$0.18$2.77$0.81$0.55$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.70$0.17$2.53$0.84$0.50$0.33
2016Detailed filing. Detailed filing data is available for this year.$2.39$0.20$2.20$0.56$0.50$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.17$0.04$2.13$0.86$0.41$0.45
2014Detailed filing. Detailed filing data is available for this year.$1.70$0.01$1.69$0.53$0.35$0.19
2013Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.48$0.37$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.39$0.39
2011Summary only. Only limited summary data is available for this year.$1.26$0.02$1.24$0.48$0.40$0.08