Civic Intelligence

American College of Functional Neurology Inc

EIN 26-4128017 • 501(c)3 • Cape Canaveral, FL

Profile

Board certification of physicians

8941 Lake DrCape Canaveral, FL 32920

acfnsite.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2015

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

39th percentile

-2.8%

Higher net margin than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2014 to 2015

Revenue Growth

99th percentile

1909%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

-$322

Down $1,594 (-125%) from 2014

Liabilities

Flat

$0

Flat from 2014

Net Assets

Down

-$322

Down $1,594 (-125%) from 2014

Operations
Liabilities / Revenue62nd percentileNet Margin39th percentile

Revenue

Up

$56,253

Up $53,453 (+1909%) from 2014

Expenses

Up

$57,847

Up $42,064 (+267%) from 2014

Net Income

Up

-$1,594

Up $11,389 (+88%) from 2014

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0-$50KAssets 2010: $114,880Liabilities 2010: $0Net Assets 2010: $114,8802010Assets 2011: $85,792Liabilities 2011: $0Net Assets 2011: $85,7922011Assets 2012: $42,976Liabilities 2012: $0Net Assets 2012: $42,9762012Assets 2013: $14,255Liabilities 2013: $0Net Assets 2013: $14,2552013Assets 2014: $1,272Liabilities 2014: $0Net Assets 2014: $1,2722014Assets 2015: -$322Liabilities 2015: $0Net Assets 2015: -$3222015

Highlighted filing

2015

Assets-$322
Liabilities$0
Net Assets-$322
Open 2015 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KExpenses 2010: $35,1582010Expenses 2011: $53,4982011Expenses 2012: $71,7162012Revenue 2013: $44,693Expenses 2013: $73,414Net Income 2013: -$28,7212013Revenue 2014: $2,800Expenses 2014: $15,783Net Income 2014: -$12,9832014Revenue 2015: $56,253Expenses 2015: $57,847Net Income 2015: -$1,5942015

Highlighted filing

2015

Revenue$56,253
Expenses$57,847
Net Income-$1,594
Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
-$322
Liabilities
$0
Net assets
-$322
Revenue
$56,253
Expenses
$57,847
Net income
-$1,594
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.56$0.58$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.03$0.16$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.45$0.73$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$0.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.86$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.00$1.15$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$56,253
Mission and Program Overview

Mission

Board certification of physicians

Board certification of physicians in medical specialties

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,761$1,254▼ $2,507
Cash and Non-Interest-Bearing Accounts$-2,489$-1,576▲ $913
Total Assets$1,272$-322▼ $1,594
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,272$-322▼ $1,594
Total Net Assets Fund Balance$1,272$-322▼ $1,594
Total Liabilities and Net Assets / Fund Balance$1,272$-322▼ $1,594

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,254$11,284-
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Lorn Miller MdPresident
Seung Won LeeVice President
Bill HeyserDirector
Robert GrondonaDirector
Tricia CarrickTreasurer/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$56,253
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,594
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,847
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
Conferences and Meetings$33,000$0$0$33,000
Other Expenses$8,000$0$0$8,000
Depreciation Depletion$2,507$0$0$2,507
Total Functional Expenses$57,847$0$0$57,847
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dr Frederick CarrickFather of TreasurerRentNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American College of Functional Neurology Inc
EIN
26-4128017
Phone
3218686464
Address
8941 Lake Dr, Cape Canaveral, FL 32920

Signing Officer

Name
Lorn Miller Md
Title
President
Phone
3218686464
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lorn Miller Md
Formed
2009
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
171

Preparer

Firm
Mclarney & Company
Address
6 COURTHOUSE LN UNIT 15, CHELMSFORD, MA 01824-1727
Preparer
Brian Mclarney Mba Cpapfs
Phone
6032244990
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The Form 990 is reviewed by the Treasurer before filing”

Pt VI, Line 12C

“Directors disclose annually any conflicts”

Raw XML Appendix281 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/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer/Secretary
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt056253
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt011284
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03761
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IRS990/LandBldgEquipCostOrOtherBssAmt012538
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0Board certification of physicians
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt01272
IRS990/NetAssetsOrFundBalancesEOYAmt0-322
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0Exam Development
IRS990/OtherExpensesGrp/Desc1Insurance
IRS990/OtherExpensesGrp/Desc2Credit Card/Bank Fees
IRS990/OtherExpensesGrp/Desc3Research Fees
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
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IRS990/OtherExpensesGrp/ProgramServicesAmt011138
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt23202
IRS990/OtherExpensesGrp/ProgramServicesAmt38000
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IRS990/OtherExpensesGrp/TotalAmt23202
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LORN MILLER MD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt015783
IRS990/PYProgramServiceRevenueAmt02800
IRS990/PYRevenuesLessExpensesAmt0-12983
IRS990/PYTotalExpensesAmt015783
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-1594
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt056253
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
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ReturnHeader/ReturnTs02016-11-14T13:57:54-08:00
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ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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