2026-01-27T15:48:50-05:00 2023-12-31 833034211 Ernest L Tomkiewicz CPA PLLC 22 Bridge Street Suite 11 Concord NH 03301 990 2023-01-01 351912529 CRANIAL ACADEMY INC CRAN 13300 N MACARTHUR BLVD OKLAHOMA CITY OK 73142 JULIE MAI DO PRESIDENT-ELECT 3174962411 2026-01-27 false true Ernest L Tomkiewicz P01772033 6032286106 2026-01-27 X 2023 2025-03-06 01:10:19Z X 579210 false X WWW.CRANIALACADEMY.ORG X 1947 OK TO TEACH, ADVOCATE, AND ADVANCE OSTEOPATHY, INCLUDING OSTEOPATHY IN THE CRANIAL FIELD AS ENVISIONED BY ANDREW TAYLOR STILL MD AND WILLIAM GARNER SUTHERLAND DO. 13 8 1 59 0 0 0 544619 552393 10363 25357 6849 1460 561831 579210 0 0 23774 23773 0 0 467216 467477 490990 491250 70841 87960 464894 465987 132513 129531 332381 336456 TO TEACH, ADVOCATE, AND ADVANCE OSTEOPATHY, INCLUDING OSTEOPATHY IN THE CRANIAL FIELD AS ENVISIONED BY ANDREW TAYLOR STILL MD AND WILLIAM GARNER SUTHERLAND DO. false false 443384 THE ACADEMY PROVIDES SERVICES TO ITS HUNDREDS OF MEMBERS BY PROVIDING MEDICAL EDUCATIONAL COURSES EACH YEAR, QUARTERLY NEWSLETTERS, AND INFORMATION ON RESEARCH IN OSTEOPATHY, INCLUDING AN ANNUAL CONFERENCE. 443384 false false false true false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 43 0 1 true false false false false false false false false X 13 8 false true false true true true false true true false false true true true true false false false false false X X THE ORGANIZATION 9135384536 13300 N MACARTHUR BLVD OKLAHOMA CITY OK 73142 NICOLE PENA SECRETARY 5.00 0.00 X X 2345 0 0 WILLIAM FOLEY DIRECTOR 1.00 0.00 X 2132 0 0 DENNIS BURKE PAST PRESIDENT 5.00 0.00 X X 1140 0 0 JULIE MAI PRESIDENT-ELECT 5.00 0.00 X X 900 0 0 ALI CARINE PRESIDENT 5.00 0.00 X X 900 0 0 SHAWN HIGGINS DIRECTOR 1.00 0.00 X 0 0 0 MARIA GENTILE DIRECTOR 1.00 0.00 X 0 0 0 WALTER WITRYOL DIRECTOR 1.00 0.00 X 0 0 0 DAVID SPENCER DIRECTOR 1.00 0.00 X 0 0 0 MITCH HISEROTE DIRECTOR 1.00 0.00 X 0 0 0 THERESA CYR TREASURER 5.00 0.00 X X 0 0 0 KIM WILLIAMS EXECUTIVE DIRECTOR 20.00 0.00 X 0 0 0 7417 0 0 0 false false false PROGRAM COURSE FEES 611600 280615 280615 CONFERENCE FEES 900099 153296 153296 MEMBERSHIP DUES 900099 118482 118482 552393 25357 25357 OTHER INCOME 900099 1460 1460 1460 579210 553853 0 25357 21733 15648 6085 2040 1469 571 594 594 18667 13228 5439 10546 10546 4028 3112 916 1885 1885 CONFERENCES 74963 74963 COURSE EXPENSES 127259 127259 PROFESSIONAL AND CONTRACT 175140 170494 4646 PROGRAM 14077 14077 40318 10109 30209 491250 443384 47866 0 14997 79096 5 29108 15446 60054 16751 138245 127528 9936 10717 318615 343977 32179 464894 465987 6525 132513 123006 132513 129531 X 300371 304446 32010 32010 332381 336456 464894 465987 87960 44994 -128879 0 X true X false true false false true false 128755 123261 5494 9490 4267 5223 10717 VANGUARD INVESTMENT 343977 F 343977 Amended return information RETURN AMANDED AFTER REVIEW OF FINANCIALS SHOWED MATERIAL CHANGES. Management duties delegation Part VI line 3 THE ORGANIZATION HAS ENGAGED A PROFESSIONAL MANAGEMENT COMPANY, THE CORYDON GROUP, TO HANDLE THE OPERATIONAL AND ADMINISTRATIVE FUNCTIONS. THE CORYDON GROUP WAS PAID $84,254.66 FOR ITS MANAGEMENT ASSOCIATION SERVICES. THE EXECUTIVE DIRECTOR KIM WILLIAMS IS AN EMPLOYEE OF THE CORYDON GROUP. Asset material diversion Part VI line 5 THE OCA BOARD BECAME AWARE OF BOOKKEEPING ABNORMALITIES IN EARLY 2023. A CPA WITH FORENSIC ACCOUNTING EXPERIENCE WAS HIRED TO INVESTIGATE DUPLICATE ENTRIES FOR EXPENSES AND SERVICES RENDERED. AN ATTORNEY WAS HIRED IN JUNE OF 2023 TO NEGOTIATE THE RECOVERY OF THE SUSPECTED DIVERSION OF FUNDS. AN INITIAL REPAYMENT WAS MADE IN THE AMOUNT OF $27,500. IN 2023 AND A SUBSEQUENT REPAYMENT WAS MADE IN EARLY 2024 IN THE AMOUNT OF $9,372. Members or stockholder classes and rights Part VI line 6 THE CRANIAL ACADEMY IS A MEMBERSHIP ORGANIZATION. MEMBERS INCLUDE INDIVIDUALS IN THE OSTEOPATHIC FIELD OF MEDICINE. Member election for additional members Part VI line 7a BOARD MEMBERS ARE ELECTED BY ONLINE VOTING BY THE MEMBERS AND ELECTION COMPLETED BY THE ACADEMYS ANNUAL MEETING. Form 990 governing body review Part VI line 11 THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD IT IS MADE AVAILABLE TO THE FULL BOARD FOR REVIEW AND COMMENT, PRIOR TO FILING. Conflict of interest policy compliance Part VI line 12c AT LEAST ANNUALLY, BOARD MEMBERS ARE REQUIRED TO DISCLOSE AND SIGN A CONFLICT OF INTEREST STATEMENT. BOARD MEMBERS DETERMINE WHETHER THERE IS A CONFLICT OF INTEREST FOR ANY ONE MEMBER. SHOULD A CONFLICT OF INTEREST ARISE, THE INDIVIDUAL EFFECTED WOULD RECUSE THEMSELVES FROM DISCUSSIONS ON THOSE TOPICS AND WOULD ABSTAIN FROM VOTING ON ANY ISSUE WHERE THERE IS A CONFLICT OF INTEREST. Form 990 availability to public Part VI line 18 THE ORGANIZATION MAKES ITS ANNUAL FORM 990 AND 990T (IF APPLICABLE) AVAILABLE TO THE PUBLIC UPON REQUEST. Governing documents etc available to public Part VI line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. General explanation attachment FORM 990, PART VII, SECTION A THE AMOUNTS REPORTED FOR BOARD MEMBER COMPENSATION IN PART VII OF FORM 990 PERTAIN SOLELY TO REIMBURSEMENTS AND PAYMENTS FOR TEACHING EDUCATIONAL PROGRAMS, AND NOT TO COMPENSATION FOR BOARD SERVICE TO THEORGANIZATION.