Liabilities / Assets
17th percentile
Higher debt load relative to assets than 17% of similar nonprofits.
EIN 56-6067043 • 501(c)6 • Rochester, MN
Profile
The primary purpose of abns is to conduct examinations of candidates who voluntarily seek certification, and to issue certificates to those who meet the requirements of the board.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
17th percentile
Higher debt load relative to assets than 17% of similar nonprofits.
Liabilities / Revenue
22nd percentile
Higher debt load relative to revenue than 22% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
8th percentile
Higher top officer pay than 8% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Assets
Up$14,917,754
Up $558,839 (+3.9%) from 2023
Liabilities
Down$645,103
Down $269,307 (-29%) from 2023
Net Assets
Up$14,272,651
Up $828,146 (+6.2%) from 2023
Revenue
Up$4,492,015
Up $314,354 (+7.5%) from 2023
Expenses
Down$4,858,786
Down $207,229 (-4.1%) from 2023
Net Income
Up-$366,771
Up $521,583 (+59%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.
The primary purpose of abns is to conduct examinations of candidates who voluntarily seek certification, and to issue certificates to those who meet the requirments of the board.
The broad aim of the american board of neurological surgery is to encourage the study, improve the practice, elevate the standards and advance the science of neurological surgery and thereby serve the cause of public health. The primary purposes of the american board of neurological surgery (abns) are to conduct examinations of candidates who voluntarily seek certification and to issue certificates to those who meet the requirements of the board and satisfactorily complete its examinations.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $4,045,223 | $6,063,411 | ▲ $2,018,188 |
| Cash and Non-Interest-Bearing Accounts | $1,137,224 | $1,223,940 | ▲ $86,716 |
| Accounts Receivable | $529,359 | $1,159,761 | ▲ $630,402 |
| Land, Buildings, and Equipment, Net | $339,864 | $440,221 | ▲ $100,357 |
| Prepaid Expenses and Deferred Charges | $215,499 | $256,033 | ▲ $40,534 |
| Savings and Temporary Cash Investments | $609,611 | $3,607 | ▼ $606,004 |
| Total Assets | $6,876,780 | $9,146,973 | ▲ $2,270,193 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $157,594 | $270,879 | ▲ $113,285 |
| Deferred Revenue | $89,925 | $36,840 | ▼ $53,085 |
| Total Liabilities | $247,519 | $307,719 | ▲ $60,200 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,629,261 | $8,839,254 | ▲ $2,209,993 |
| Total Net Assets Fund Balance | $6,629,261 | $8,839,254 | ▲ $2,209,993 |
| Total Liabilities and Net Assets / Fund Balance | $6,876,780 | $9,146,973 | ▲ $2,270,193 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $280,284 | $14,694 | $294,978 |
| Equipment | $154,717 | $23,619 | $178,336 |
| Other Land Buildings | $5,220 | - | $5,220 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Elizabeth S Koehnen | CAO | FT | $145,084 | $145,084 |
| Name | Title |
|---|---|
| Carl B Heilman Md | Chair |
| Alex B Valadka Md | Vice Chair |
| Elad I Levy Md Mba | Director |
| Frederick Boop Md | Director |
| John J Knightly Md | Director |
| John a Wilson Md | Director |
| Judy Huang | Director |
| Marjorie C Wang Md | Director |
| Nathan R Selden Md Phd | Director |
| Paul J Camarata Md | Director |
| Richard W Byrne | Director |
| Russell Lonser Md | Director |
| Steven N Kalkanis Md | Director |
| Fredric B Meyer Md | Executive Director |
| Daniel K Resnick Md Ms | Secretary |
| Kevin Cockroft Md | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Mayo Clinic | Consulting | PO BOX 4006, Rochester, MN 55903-4006 | $302,903 |
| Hogan Lovells US LLP | Legal | 555 THIRTEENTH STREET, Washington, DC 20004-1109 | $179,102 |
| Scitent | Billing Platform | PO BOX 6449, Charlottesville, VA 22906 | $102,770 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,402,681 |
| Salaries, Compensation, and Employee Benefits | $532,056 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $307,257 | $144,283 | - | $451,540 |
| Travel | $127,038 | $166,952 | - | $293,990 |
| Fees for Services Management | $65,796 | $225,013 | - | $290,809 |
| Information Technology | $11,288 | $261,766 | - | $273,054 |
| Fees for Services Legal | - | $179,869 | - | $179,869 |
| Fees for Services Other | $23,639 | $96,001 | - | $119,640 |
| Insurance | - | $88,915 | - | $88,915 |
| Other Employee Benefits | $34,839 | $45,677 | - | $80,516 |
| Other Expenses | $52,785 | $24,427 | - | $77,212 |
| Fees for Services Accounting | - | $32,670 | - | $32,670 |
| Office Expenses | $5,528 | $25,069 | - | $30,597 |
| Depreciation Depletion | - | $26,215 | - | $26,215 |
| Fees for Service Investment Mgmnt Fees | - | $25,583 | - | $25,583 |
| All Other Expenses | $17,450 | $680 | - | $18,130 |
| Conferences and Meetings | $9,015 | $6,934 | - | $15,949 |
| Occupancy | $1,871 | $13,913 | - | $15,784 |
| Total Functional Expenses | $1,556,105 | $1,378,632 | $0 | $2,934,737 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,934,737 |
| Expenses per Audited Statements | $2,909,154 |
| Total Expenses per Audited Statements | $2,909,154 |
| Expenses Not Reported on Financial Statements | $25,583 |
| Other Expense Adjustments | $25,583 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The 990 is reviewed and approved by the board before filing.”
“The board members and officers of the organization complete a conflict of interest questionnaire annually which is then reviewed by the cao.”
“The executive director receives no direct compensation from the board.”
“The organization posts its bylaws and rules and regulations on their website and provides the conflict of interest policy upon request.”
“Neither the oversight process nor the selection process has changed from the prior year.”
“This return is being amended to appropriately refelct the updated financial numbers as adjusted upon completion of the audit. The 990 was originally filed prior to completion of the audit in order to timely file the 990 and avoid penalties, as the audit was not completed at that time. This amended return now reflects the audited 2020 financials.”
“U.s. Gaap requires management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by a taxing authority. Management has analyzed the tax positions taken by the organization and has concluded that as of december 31, 2020, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions, however, there are currently no audits in progress for any tax period. The organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred.”
“INVESTMENT FEES -25,583.”
“INVESTMENT FEES 25,583.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 157594 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 270879 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 529359 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1159761 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE BROAD AIM OF THE AMERICAN BOARD OF NEUROLOGICAL SURGERY IS TO ENCOURAGE THE STUDY, IMPROVE THE PRACTICE, ELEVATE THE STANDARDS AND ADVANCE THE SCIENCE OF NEUROLOGICAL SURGERY AND THEREBY SERVE THE CAUSE OF PUBLIC HEALTH. THE PRIMARY PURPOSES OF THE AMERICAN BOARD OF NEUROLOGICAL SURGERY (ABNS) ARE TO CONDUCT EXAMINATIONS OF CANDIDATES WHO VOLUNTARILY SEEK CERTIFICATION AND TO ISSUE CERTIFICATES TO THOSE WHO MEET THE REQUIREMENTS OF THE BOARD AND SATISFACTORILY COMPLETE ITS EXAMINATIONS. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 680 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 17450 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 18130 |
| IRS990/AmendedReturnInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | FREDRIC B MEYER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5073220400 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2766 COMMERCE DRIVE NW SUITE B |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCHESTER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55901 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1137224 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1223940 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 6934 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 9015 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 15949 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 302903 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 179102 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 102770 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 4006 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 555 THIRTEENTH STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | PO BOX 6449 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | ROCHESTER |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | WASHINGTON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | CHARLOTTESVILLE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | DC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | VA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 559034006 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 200041109 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 22906 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | MAYO CLINIC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | HOGAN LOVELLS US LLP |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | SCITENT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSULTING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | LEGAL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | BILLING PLATFORM |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1666665 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 453630 |
| IRS990/CYOtherExpensesAmt | 0 | 2402681 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2790335 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1975893 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 532056 |
| IRS990/CYTotalExpensesAmt | 0 | 2934737 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4910630 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 89925 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 36840 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 26215 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 26215 |
| IRS990/Desc | 0 | IN MAY OF 2020 (DELAYED DUE TO COVID 19), THE PRIMARY EXAM WAS TAKEN BY 585 EXAMINEES FOR SELF-ASSESSMENT AND 270 EXAMINEES FOR CREDIT. THE PASSING SCORE WAS 335 WHICH IS A PASS RATE OF 97%. DUE TO COVID THE ABNS ORAL EXAM WAS ADMINISTERED ONLY ONCE FOR THE YEAR, OCTOBER 31 AND NOVEMBER 1, 2020. THE EXAMINATION WAS TAKEN BY 219 CANDIDATES, OF THOSE, 32 INDIVIDUALS FAILED THE EXAM (15%). THERE ARE CURRENTLY 5,855 ACTIVE DIPLOMATES. ABNS HAS CERTIFIED OVER 8,000 DIPLOMATES SINCE ITS FOUNDING IN 1940. WE ARE ACTIVELY TRACKING 1,365 RESIDENTS ENROLLED IN AN ACGME ACCREDITED NEUROSURGERY PROGRAM. IN 2020, THE PARTICIPATION IN OUR LEARNING TOOLS FOR THE CC PROGRAM ARE LISTED BELOW: 2020 ADAPTIVE LEARNING TOOL MODULE: ENDOVASCULAR NEUROLOGICAL SURGERY CORE PRINCIPLES WITH CME 1112020 ADAPTIVE LEARNING TOOL MODULE: ENDOVASCULAR NEUROLOGICAL SURGERY CORE PRINCIPLES WITHOUT CME 172020 ADAPTIVE LEARNING TOOL MODULE: NEUROCRITICAL CARE NEUROLOGICAL SURGERY CORE PRINCIPLES WITH CME 1192020 ADAPTIVE LEARNING TOOL MODULE: NEUROCRITICAL CARE NEUROLOGICAL SURGERY CORE PRINCIPLES WITHOUT CME 32020 ADAPTIVE LEARNING TOOL MODULE: PEDIATRIC NEUROLOGICAL SURGERY CORE PRINCIPLES WITH CME 2102020 ADAPTIVE LEARNING TOOL MODULE: PEDIATRIC NEUROLOGICAL SURGERY CORE PRINCIPLES WITHOUT CME 582020 ADAPTIVE LEARNING TOOL: GENERAL AND EMERGENCY NEUROLOGICAL SURGERY CORE PRINCIPLES WITH CME 15802020 ADAPTIVE LEARNING TOOL: GENERAL AND EMERGENCY NEUROLOGICAL SURGERY CORE PRINCIPLES WITHOUT CME 576THE AMERICAN BOARD OF NEUROLOGICAL SURGERY PEDIATRIC NEUROLOGICAL SURGERY RFP EXAMINATION 2020 26THE AMERICAN BOARD OF NEUROLOGICAL SURGERY PEDIATRIC NEUROLOGICAL SURGERY RFP EXAMINATION 2020 - 3 HOUR 1THE AMERICAN BOARD OF NEUROLOGICAL SURGERY PEDIATRIC NEUROLOGICAL SURGERY RFP EXAMINATION NOVEMBER 2020 3THE AMERICAN BOARD OF NEUROLOGICAL SURGERY NEUROCRITICAL CARE EXAMINATION 2020 5THE AMERICAN BOARD OF NEUROLOGICAL SURGERY NEUROCRITICAL CARE EXAMINATION NOVEMBER 2020 6THE AMERICAN BOARD OF NEUROLOGICAL SURGERY ENDOVASCULAR EXAMINATION 2020 19THE AMERICAN BOARD OF NEUROLOGICAL SURGERY ENDOVASCULAR EXAMINATION NOVEMBER 2020 13 |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 1556105 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 32670 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 32670 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 179869 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 179869 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 225013 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 65796 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 290809 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 96001 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 23639 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 119640 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 25583 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 25583 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN A WILSON MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARJORIE C WANG MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ALEX B VALADKA MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | NATHAN R SELDEN MD PHD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DANIEL K RESNICK MD MS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RUSSELL LONSER MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ELAD I LEVY MD MBA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOHN J KNIGHTLY MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STEVEN N KALKANIS MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PAUL J CAMARATA MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | FREDERICK BOOP MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | KEVIN COCKROFT MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | CARL B HEILMAN MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | FREDRIC B MEYER MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JUDY HUANG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | RICHARD W BYRNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | ELIZABETH S KOEHNEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 145084 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | CAO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1940 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 372429 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 4287357 |
| IRS990/GrossReceiptsAmt | 0 | 8825558 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 15 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 261766 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 11288 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 273054 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 88915 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 88915 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 81201 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 81201 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4045223 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6063411 |
| IRS990/IRPDocumentCnt | 0 | 18 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 38313 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 339864 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 440221 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 478534 |
| IRS990/LegalDomicileStateCd | 0 | DE |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 3914928 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 1666665 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE PRIMARY PURPOSE OF ABNS IS TO CONDUCT EXAMINATIONS OF CANDIDATES WHO VOLUNTARILY SEEK CERTIFICATION, AND TO ISSUE CERTIFICATES TO THOSE WHO MEET THE REQUIRMENTS OF THE BOARD. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6629261 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8839254 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 372429 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 372429 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 234100 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6629261 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8839254 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 13913 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1871 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 15784 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 25069 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5528 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 30597 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 45677 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 34839 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 80516 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | EXAM ADMINISTRATION |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 14665 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 24427 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 590742 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 203547 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 105310 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 52785 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 590742 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 203547 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 119975 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 77212 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 144283 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 307257 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 451540 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 215499 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 256033 |
| IRS990/PrincipalOfficerNm | 0 | FREDRIC B MEYER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EXAMINATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | APPLICATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | AFFILIATE INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2191385 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 450000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 148950 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2191385 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 450000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 148950 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1786610 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 121442 |
| IRS990/PYOtherExpensesAmt | 0 | 2469745 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2495242 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1416834 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 516715 |
| IRS990/PYTotalExpensesAmt | 0 | 2986460 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4403294 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1975893 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2790335 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 609611 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3607 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 280284 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 14694 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 294978 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 154717 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 23619 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 178336 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 25583 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2909154 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 234100 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 25583 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 5220 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5220 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | -25583 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 208517 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4910630 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIOD. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | INVESTMENT FEES -25,583. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | INVESTMENT FEES 25,583. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 440221 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2934737 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4910630 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5119147 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2909154 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
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