Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Moasc Purchasing Network Inc
EIN 26-1307825 • 501(c)6 • Mckinney, TX
Profile
To negotiate prices and arrange for the purchase of oncology drugs, supplies, and equipment directly from manufacturers, distributors, retailers, and wholesales for moasc members and patient advocacy.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
51st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 7419.4% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $226,612 (-100%) from 2015
Liabilities
Flat$0
Flat from 2015
Net Assets
Down$0
Down $226,612 (-100%) from 2015
Revenue
Down$155
Down $26,145 (-99%) from 2015
Expenses
Up$226,767
Up $35,589 (+19%) from 2015
Net Income
Down-$226,612
Down $61,734 (-37%) from 2015
Trend Graphs
Filings
Most recent year
2016 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $155
- Expenses
- $226,767
- Net income
- -$226,612
Latest Detailed Filing
The latest 2016 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Jun 4, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $66,304
Mission and Program Overview
Mission
To negotiate prices and arrange for the purchase of oncology drugs, supplies, and equipment directly from manufacturers, distributors, retailers, and wholesales for moasc members and patient advocacy.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $446,832 | $367,495 | ▼ $79,337 |
| Cash and Non-Interest-Bearing Accounts | $49,502 | $23,995 | ▼ $25,507 |
| Total Assets | $496,334 | $391,490 | ▼ $104,844 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $496,334 | $391,490 | ▼ $104,844 |
| Total Net Assets Fund Balance | $496,334 | $391,490 | ▼ $104,844 |
| Total Liabilities and Net Assets / Fund Balance | $496,334 | $391,490 | ▼ $104,844 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Varun Gupta | President |
| Ira Felman | Board Member |
| Keith Pipes | Board Member |
| Lesli Lord | Executive Di |
| Sabina Wallach | Secretary |
| Jonathan Doctor | Treasurer |
| Edward Alexson | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $64,475
- Investment Income
- $1,829
- Other Revenue
- $0
- Change in Net Assets
- $-104,844
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $138,148 |
| Salaries, Compensation, and Employee Benefits | $33,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | - | - | $116,450 |
| Other Salaries and Wages | - | - | - | $33,000 |
| Advertising | - | - | - | $10,000 |
| Travel | - | - | - | $4,178 |
| Conferences and Meetings | - | - | - | $3,333 |
| Office Expenses | - | - | - | $1,380 |
| Information Technology | - | - | - | $1,145 |
| Fees for Services Accounting | - | - | - | $1,025 |
| Other Expenses | - | - | - | $7 |
| Total Functional Expenses | $0 | $0 | $0 | $171,148 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign 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
- Backup withholding compliance
- 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
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“The sole member of moasc purchase network ("mpn") is medical oncology assoiation of southern california ("moasc"), a 501(c)(6) exempt organization.”
Form 990, Page 6, Part VI, Line 7B
“The member shall have the right to vote, as set forth in the bylaws, on the election of directors, on the disposition of all or substantially all of the assets of the corporation, on any merger and its principal terms and any amendment of those terms, and on any election to dissolve the corporation. In addition, the member shall have all rights afforded members under the california nonprofit mutual benefit corporation law. If the corporation is dissolved, the member shall receive a distribution of all assets remaining after payment or provision for payment of the obligations and debts of the corportaion or any provision for any other payment required under applicable law.”
Form 990, Page 6, Part VI, Line 11B
“The governing body reviews form 990 before it is filed.”
Form 990, Page 6, Part VI, Line 12C
“The conflict of interest policy is on mpn's website, it is password protected to allow access only to moasc members. Conflict of interest policy compliance is managed by the board of directors.”
Form 990, Page 6, Part VI, Line 15A
“Pursuant to section 10.1 of these bylaws, the board may approve two or more directors of the corporation to serve as the audit and finance committee. The audit and finance committee shall be responsible for the overall fiscal policies and operations of mpn, including but not limited to the compensation review and approval process for ceo, executive director and top management. The audit and finance committee accomplishes fiscal responsibility principally through the following activities: a. Establish and review fiscal policies, guidelines, operations and procedures that will ensure the financial integrity of mpn and foster its purpose and mission.”
Form 990, Page 6, Part VI, Line 15B
“Mpn conducts an internal marketplace survey to determine reasonable compensation for membership of the board of directors for similarly situated not-for-profit organizations. Based upon the marketplace comparison, the compensation provided to the board of directors is reasonable for the services rendered to mpn.”
Form 990, Page 6, Part VI, Line 19
“Documents are made available to the public upon request”
Filing and Contact Details
Filer
- Filer Name
- Moasc Purchasing Network Inc
- EIN
- 26-1307825
- Address
- 7608 KEECHIE DRIVE, MCKINNEY, TX 75070
- Doing Business As
- Mpn
Signing Officer
- Name
- Leslie Lord
- Title
- Executive Director
- Signed
- 2015-06-04
Organization Details
- Principal Officer
- Leslie Lord
- Formed
- 2007
- Legal Domicile
- CA
- Voting Board Members
- 6
- Independent Board Members
- 3
- Employees
- 0
Preparer
- Firm
- David M Kesel CPA
- Address
- 4833 MEDICAL CENTER DR STE 6A, MCKINNEY, TX 75069
- Preparer
- David Kesel
- Phone
- 9727341040
Raw XML Appendix268 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO NEGOTIATE PRICES AND ARRANGE FOR THE PURCHASE OF ONCOLOGY DRUGS, SUPPLIES, AND EQUIPMENT DIRECTLY FROM MANUFACTURERS, DISTRIBUTORS, RETAILERS, AND WHOLESALES FOR MOASC MEMBERS AND PATIENT ADVOCACY. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10000 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LESLIE LORD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2145789589 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7608 KEECHIE DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MCKINNEY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 75070 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 49502 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 23995 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3333 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1829 |
| IRS990/CYOtherExpensesAmt | 0 | 138148 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 64475 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -104844 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 33000 |
| IRS990/CYTotalExpensesAmt | 0 | 171148 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 66304 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | PROVIDED PRICE BOOK AND PRICE MATCH PROGRAMS FOR ONCOLOGY PRODUCTS FOR PURCHASE OF DRUGS, SUPPLIES AND EQUIPMENT FOR THE BENEFIT OF THE MOASC MEMBER PRACTICES. PROVIDED EDUCTIONAL SUPPORT TO MOASC MEMBERS FOR EDUCTION, PATIENT AND PROVIDER ADVOCACY. PROVIDED ELECTRONIC DISTRIBUTION LIST AND DISCUSSION GROUP SO MEMBERS CAN ASK QUESTIONS AND GET ANSWERS FROM FELLOW MEMBERS. PROVIDED ONLINE REPOSITORY WHICH INCLUDED DOWNLOADABLE FORMS, TEMPLATES AND FACT SHEETS. PROVIDED WEBSITE AND MONTHLY NEWSLETTER TO MOASC MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | MPN |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1025 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 116450 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/PersonNm | 0 | IRA FELMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEITH PIPES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | EDWARD ALEXSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JONATHAN DOCTOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | VARUN GUPTA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SABINA WALLACH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LESLI LORD |
| 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/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/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 66304 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1145 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1829 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1829 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO NEGOTIATE PRICES AND ARRANGE FOR THE PURCHASE OF ONCOLOGY DRUGS, SUPPLIES, AND EQUIPMENT DIRECTLY FROM MANUFACTURERS, DISTRIBUTORS, RETAILERS, AND WHOLESALES FOR MOASC MEMBERS AND PATIENT ADVOCACY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 496334 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 391490 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1380 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 1 | MEALS |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK CHARGES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 523 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 107 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 33000 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | LESLIE LORD |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ADMINISTRATIVE REBATES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 64475 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 64475 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 60000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 735 |
| IRS990/PYOtherExpensesAmt | 0 | 203391 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 116943 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -168713 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 23000 |
| IRS990/PYTotalExpensesAmt | 0 | 286391 |
| IRS990/PYTotalRevenueAmt | 0 | 117678 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -104844 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 446832 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 367495 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SOLE MEMBER OF MOASC PURCHASE NETWORK ("MPN") IS MEDICAL ONCOLOGY ASSOIATION OF SOUTHERN CALIFORNIA ("MOASC"), A 501(C)(6) EXEMPT ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBER SHALL HAVE THE RIGHT TO VOTE, AS SET FORTH IN THE BYLAWS, ON THE ELECTION OF DIRECTORS, ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT OF THOSE TERMS, AND ON ANY ELECTION TO DISSOLVE THE CORPORATION. IN ADDITION, THE MEMBER SHALL HAVE ALL RIGHTS AFFORDED MEMBERS UNDER THE CALIFORNIA NONPROFIT MUTUAL BENEFIT CORPORATION LAW. IF THE CORPORATION IS DISSOLVED, THE MEMBER SHALL RECEIVE A DISTRIBUTION OF ALL ASSETS REMAINING AFTER PAYMENT OR PROVISION FOR PAYMENT OF THE OBLIGATIONS AND DEBTS OF THE CORPORTAION OR ANY PROVISION FOR ANY OTHER PAYMENT REQUIRED UNDER APPLICABLE LAW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE GOVERNING BODY REVIEWS FORM 990 BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CONFLICT OF INTEREST POLICY IS ON MPN'S WEBSITE, IT IS PASSWORD PROTECTED TO ALLOW ACCESS ONLY TO MOASC MEMBERS. CONFLICT OF INTEREST POLICY COMPLIANCE IS MANAGED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PURSUANT TO SECTION 10.1 OF THESE BYLAWS, THE BOARD MAY APPROVE TWO OR MORE DIRECTORS OF THE CORPORATION TO SERVE AS THE AUDIT AND FINANCE COMMITTEE. THE AUDIT AND FINANCE COMMITTEE SHALL BE RESPONSIBLE FOR THE OVERALL FISCAL POLICIES AND OPERATIONS OF MPN, INCLUDING BUT NOT LIMITED TO THE COMPENSATION REVIEW AND APPROVAL PROCESS FOR CEO, EXECUTIVE DIRECTOR AND TOP MANAGEMENT. THE AUDIT AND FINANCE COMMITTEE ACCOMPLISHES FISCAL RESPONSIBILITY PRINCIPALLY THROUGH THE FOLLOWING ACTIVITIES: A. ESTABLISH AND REVIEW FISCAL POLICIES, GUIDELINES, OPERATIONS AND PROCEDURES THAT WILL ENSURE THE FINANCIAL INTEGRITY OF MPN AND FOSTER ITS PURPOSE AND MISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MPN CONDUCTS AN INTERNAL MARKETPLACE SURVEY TO DETERMINE REASONABLE COMPENSATION FOR MEMBERSHIP OF THE BOARD OF DIRECTORS FOR SIMILARLY SITUATED NOT-FOR-PROFIT ORGANIZATIONS. BASED UPON THE MARKETPLACE COMPARISON, THE COMPENSATION PROVIDED TO THE BOARD OF DIRECTORS IS REASONABLE FOR THE SERVICES RENDERED TO MPN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 496334 |
| IRS990/TotalAssetsEOYAmt | 0 | 391490 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 496334 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 391490 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 171148 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 496334 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 391490 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 64475 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 66304 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 66304 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 496334 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 391490 |
| IRS990/TravelGrp/TotalAmt | 0 | 4178 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 496334 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 391490 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 7608 KEECHIE DRIVE |
| IRS990/USAddress/CityNm | 0 | MCKINNEY |
| IRS990/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/USAddress/ZIPCd | 0 | 75070 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LESLIE LORD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-06-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MOASC PURCHASING NETWORK INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MOAS |
| ReturnHeader/Filer/EIN | 0 | 261307825 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7608 KEECHIE DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MCKINNEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 75070 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 454002407 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DAVID M KESEL CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4833 MEDICAL CENTER DR STE 6A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MCKINNEY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 75069 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9727341040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-06-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID KESEL |
| ReturnHeader/ReturnTs | 0 | 2015-06-05T13:29:40-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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