Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Midwest Podiatry Conference
990 • Fiscal year 2014 • EIN 36-3032201
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.00x
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
96th percentile
Higher net margin than 96% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.6% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$539,362
Up $23,164 (+4.5%) from 2013
Net Assets
Flat$1,001
Flat from 2013
Liabilities
Up$538,361
Up $23,164 (+4.5%) from 2013
Revenue And Expenses
Revenue
$1,125,065
No earlier filing loaded for comparison.
Expenses
Up$709,622
Up $19,911 (+2.9%) from 2013
Net Income
$415,443
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- Oct 13, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $1,125,065
Mission and Program Overview
Mission
The Midwest Podiatry Conference is a confederation of podiatric medical associations. The primary purpose of the Conference is to promote the art and science of podiatric medicine and the enhancement of public health through an annual program of continuing (sched. o) education and other professionally oriented instruction for member podiatric physicians. Membership of the Conference consists of regular members and associate members. Regular members are the state associations of Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri and Wisconsin. Associate members are the state associations of Arkansas, Kansas, Nebraska, North Dakota, Oklahoma and South Dakota and the Canadian Province of Ontario. The Illinois Podiatric Medical Association manages the Conference.
A confederation of podiatric medical associations to promote art & science of podiatric medicine.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $396,485 | $534,805 | ▲ $138,320 |
| Cash and Non-Interest-Bearing Accounts | $104,288 | - | - |
| Prepaid Expenses and Deferred Charges | $3,000 | $3,212 | ▲ $212 |
| Accounts Receivable | $12,425 | $1,345 | ▼ $11,080 |
| Total Assets | $516,198 | $539,362 | ▲ $23,164 |
| Liabilities | |||
| Other Liabilities | $461,014 | $416,943 | ▼ $44,071 |
| Accounts Payable and Accrued Expenses | $13,383 | $69,668 | ▲ $56,285 |
| Deferred Revenue | $40,800 | $51,750 | ▲ $10,950 |
| Total Liabilities | $515,197 | $538,361 | ▲ $23,164 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,001 | $1,001 | → $0 |
| Total Net Assets Fund Balance | $1,001 | $1,001 | → $0 |
| Total Liabilities and Net Assets / Fund Balance | $516,198 | $539,362 | ▲ $23,164 |
Compensation and Service Providers
Employees
| Name | Title | Base | Total |
|---|---|---|---|
| Michael J Hriljac DPM JD | Executive Council Member | $7,000 | $7,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| Steven Frydman DPM | President/Executive Counci |
| Ali Safiedine DPM | Board Member |
| Brian Gale DPM | Board Member |
| Bruce Ramsden DPM | Board Member |
| Bryan Blanck DPM | Board Member |
| Christopher Grandfield DPM | Board Member |
| David Schroeder DPM | Board Member |
| Ed Cline DPM | Board Member |
| Frances Rottier DPM | Board Member |
| Glenn Meints DPM | Board Member |
| Jason Seiter DPM | Board Member |
| Jeffrey Hogge DPM | Board Member |
| Nicholas Lombardo DPM | Board Member |
| Scott Nelson DPM | Board Member |
| Scott Torness DPM | Board Member |
| John Ruff DPM | Executive Council Member |
| Joseph Schuster DPM | Executive Council Member |
| Marie Delewsky DPM | Executive Council Member |
| Martin Becker DPM | Secretary/Executive Counci |
| Michael W Ward DPM | Treasurer/Executive Counci |
| Vincent Coda DPM | Vice-Pres/Executive Counci |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Illinois Podiatric Medical Association | Administration | - | $151,379 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $143,421
- Program Service Revenue
- $948,335
- Investment Income
- $296
- Other Revenue
- $33,013
- All Other Contributions
- $143,421
- Change in Net Assets
- $415,443
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,125,065
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $15,633
- Total Revenue per Audited Statements
- $1,140,698
- Total Revenue per Form 990
- $1,125,065
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $689,822 |
| Salaries, Compensation, and Employee Benefits | $15,000 |
| Grants and Similar Amounts Paid | $4,800 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $282,983 |
| Fees for Services Management | - | - | - | $151,379 |
| Office Expenses | - | - | - | $33,689 |
| Travel | - | - | - | $14,925 |
| Fees for Services Accounting | - | - | - | $10,162 |
| Other Salaries and Wages | - | - | - | $8,000 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $7,000 |
| All Other Expenses | - | - | - | $5,781 |
| Grants to Domestic Orgs | - | - | - | $4,800 |
| Other Expenses | - | - | - | $3,420 |
| Fees for Services Other | - | - | - | $3,000 |
| Insurance | - | - | - | $1,962 |
| Total Functional Expenses | $0 | $0 | $0 | $709,622 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $725,255 |
| Expenses per Audited Statements | $709,622 |
| Total Expenses per Form 990 | $709,622 |
| Expenses Not Reported on Form 990 | $15,633 |
| Expenses Not Reported on Financial Statements | $0 |
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
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Members' distribution payable | $415,443 |
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 family members
- No
- 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
- Yes
Governance Explanations
Form 990, Part VI, Section A, line 3
“The Organization is managed by Illinois Podiatric Medical Association, a 501(c)(6) organization and a founding member of the conference. The Organization paid the Illinois Podiatric Medical Association $151,379 for management services in this fiscal year. John D. Ruff, DPM, and Frances Rottier, DPM, are Board members of Midwest Podiatry Conference and members of the Illinois Podiatric Medical Association.”
Form 990, Part VI, Section A, line 6
“Membership of the conference consists of regular members and associate members. Regular members are the seven founding state podiatric associations of Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri and Wisconsin. Associate members are the state associations of Arkansas, Kansas, Nebraska, North Dakota, Oklahoma and South Dakota and the Canadian Province of Ontario.”
Form 990, Part VI, Section A, line 7A
“Each regular member association is represented by a delegate appointed by that association. The Board of Directors of Midwest Podiatry conference consists of the conference delegates and the President of each member association.”
Form 990, Part VI, Section B, line 11
“The form 990 was reviewed by the Executive Director and the Director of Finance & Administration prior to filing.”
Form 990, Part VI, Section B, line 12C
“The Organization requires that Board members disclose and sign a conflict of interest statement annually.”
Form 990, Part VI, Section C, line 19
“Governing documents and financial statements are available upon request.”
Filing and Contact Details
Filer
- EIN
- 36-3032201
- Phone
- 3124275810
Signing Officer
- Name
- Dr Michael Hriljac DPM JD
- Title
- Executive Director
- Phone
- 3124275810
- Signed
- 2014-10-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dr Michael Hriljac DPM
- Formed
- 1987
- Legal Domicile
- Il
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 0
- Volunteers
- 21
Preparer
- Preparer
- Patrick W Melvin
- Phone
- 7737794721
Supplemental Narrative
Additional Explanations
Part 1, Line 5 - NUMBER OF EMPLOYEES
“The Executive Director receives a minimal stipend for duties as Executive Director. The amount is determined by the Executive Committee. There are no employees.”
Form 990, Part XI, line 9:
“Payments to member associations: Illinois Podiatric Medical Association -246,092. Indiana Podiatric Medical Association -33,490. Wisconsin Podiatric Medical Association -50,457. Michigan Podiatric Medical Association -34,919. Iowa Podiatric Medical Association -12,902. Missouri Podiatric medical Association -7,725. Minnesota Podiatric Medical Association -12,457. Kansas Podiatric Medical Association -3,480. Arkansas Podiatric Medical Association -5,469. Oklahoma Podiatric Medical Association -2,983. Ontario Podiatric Medical Association -994. Nebraska Podiatric Medical Association -1,989. South Dakota Podiatric Medical Association -1,989. North Dakota Podiatric Medical Association -497.”
Financial Statement Notes
Part X, Line 2:
“FIN 48 note from audited financial statements The Conference was granted an exemption from federal income taxes by the Internal Revenue Service pursuant to the provisions of Internal Revenue Code Section 501(c)(6). The tax exempt purpose of the Conference and the nature in which it operates is described in the first paragraph of this note. Management's assertion is that there are no uncertain tax positions and the Conference continues to operate in compliance with its tax-exempt purpose. The Conference does generate revenue from advertising, which is an activity considered unrelated to its exempt function. The income from this activity less related costs is subject to tax. Management has estimated that for the years ended June 30, 2014 and June 30, 2013, there are no material income tax effects. The Conference's annual information and income tax returns filed with the federal and state governments are subject to examination for the statutory period.”
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary/Executive Counci |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer/Executive Counci |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Executive Council Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Executive Council Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | Executive Council Member |
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| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1987 |
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| IRS990/GrantsToOrganizationsInd | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 296 |
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| IRS990/MissionDesc | 0 | The Midwest Podiatry Conference is a confederation of podiatric medical associations. The primary purpose of the Conference is to promote the art and science of podiatric medicine and the enhancement of public health through an annual program of continuing (sched. o) education and other professionally oriented instruction for member podiatric physicians. Membership of the Conference consists of regular members and associate members. Regular members are the state associations of Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri and Wisconsin. Associate members are the state associations of Arkansas, Kansas, Nebraska, North Dakota, Oklahoma and South Dakota and the Canadian Province of Ontario. The Illinois Podiatric Medical Association manages the Conference. |
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| IRS990/OtherExpensesGrp/Desc | 1 | Courses |
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| IRS990/OtherExpensesGrp/Desc | 3 | Website development |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | Advertising |
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| IRS990/PrincipalOfficerNm | 0 | Dr Michael Hriljac DPM |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Educational courses provided in conjunction with the Conference intended to educate participants on current issues and to provide a forum for the exchange of ideas. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Members' distribution payable |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1125065 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FIN 48 note from audited financial statements The Conference was granted an exemption from federal income taxes by the Internal Revenue Service pursuant to the provisions of Internal Revenue Code Section 501(c)(6). The tax exempt purpose of the Conference and the nature in which it operates is described in the first paragraph of this note. Management's assertion is that there are no uncertain tax positions and the Conference continues to operate in compliance with its tax-exempt purpose. The Conference does generate revenue from advertising, which is an activity considered unrelated to its exempt function. The income from this activity less related costs is subject to tax. Management has estimated that for the years ended June 30, 2014 and June 30, 2013, there are no material income tax effects. The Conference's annual information and income tax returns filed with the federal and state governments are subject to examination for the statutory period. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Executive Director receives a minimal stipend for duties as Executive Director. The amount is determined by the Executive Committee. There are no employees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Organization is managed by Illinois Podiatric Medical Association, a 501(c)(6) organization and a founding member of the conference. The Organization paid the Illinois Podiatric Medical Association $151,379 for management services in this fiscal year. John D. Ruff, DPM, and Frances Rottier, DPM, are Board members of Midwest Podiatry Conference and members of the Illinois Podiatric Medical Association. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Membership of the conference consists of regular members and associate members. Regular members are the seven founding state podiatric associations of Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri and Wisconsin. Associate members are the state associations of Arkansas, Kansas, Nebraska, North Dakota, Oklahoma and South Dakota and the Canadian Province of Ontario. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Each regular member association is represented by a delegate appointed by that association. The Board of Directors of Midwest Podiatry conference consists of the conference delegates and the President of each member association. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The form 990 was reviewed by the Executive Director and the Director of Finance & Administration prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Organization requires that Board members disclose and sign a conflict of interest statement annually. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Governing documents and financial statements are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Payments to member associations: Illinois Podiatric Medical Association -246,092. Indiana Podiatric Medical Association -33,490. Wisconsin Podiatric Medical Association -50,457. Michigan Podiatric Medical Association -34,919. Iowa Podiatric Medical Association -12,902. Missouri Podiatric medical Association -7,725. Minnesota Podiatric Medical Association -12,457. Kansas Podiatric Medical Association -3,480. Arkansas Podiatric Medical Association -5,469. Oklahoma Podiatric Medical Association -2,983. Ontario Podiatric Medical Association -994. Nebraska Podiatric Medical Association -1,989. South Dakota Podiatric Medical Association -1,989. North Dakota Podiatric Medical Association -497. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part 1, Line 5 - NUMBER OF EMPLOYEES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XI, line 9: |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $539,362
- Liabilities
- $538,361
- Net assets
- $1,001
- Revenue
- $1,125,065
- Expenses
- $709,622
- Net income
- $415,443