Civic Intelligence

MID-America Orthopaedic Association

EIN 41-1434736 • 501(c)6 • Rochester, MN

Profile

The mission of the mid-america orthopaedic association is to serve its members through outstanding educational and fellowship opportunities and to provide value-added services, at the annual meeting and throughout the year.

300 Third Avenue SE 405Rochester, MN 55904

www.maoa.org

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

75th percentile

14%

Higher net margin than 75% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

64th percentile

10%

Faster asset growth than 64% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

33%

Faster revenue growth than 88% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,347,522

Up $123,059 (+10%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,347,522

Up $123,059 (+10%) from 2023

Revenue

Up

$858,305

Up $211,072 (+33%) from 2023

Expenses

Up

$735,246

Up $38,010 (+5.5%) from 2023

Net Income

Up

$123,059

Up $173,062 (+346%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,311,746Liabilities 2011: $0Net Assets 2011: $1,311,7462011Assets 2012: $1,377,593Liabilities 2012: $0Net Assets 2012: $1,377,5932012Assets 2013: $1,416,105Liabilities 2013: $0Net Assets 2013: $1,416,1052013Assets 2014: $1,418,133Liabilities 2014: $0Net Assets 2014: $1,418,1332014Assets 2015: $1,460,904Liabilities 2015: $0Net Assets 2015: $1,460,9042015Assets 2016: $1,402,700Liabilities 2016: $0Net Assets 2016: $1,402,7002016Assets 2017: $1,433,079Liabilities 2017: $0Net Assets 2017: $1,433,0792017Assets 2018: $1,412,327Liabilities 2018: $0Net Assets 2018: $1,412,3272018Assets 2019: $1,342,183Liabilities 2019: $0Net Assets 2019: $1,342,1832019Assets 2020: $1,327,736Liabilities 2020: $0Net Assets 2020: $1,327,7362020Assets 2021: $1,689,056Liabilities 2021: $0Net Assets 2021: $1,689,0562021Assets 2022: $1,274,466Liabilities 2022: $0Net Assets 2022: $1,274,4662022Assets 2023: $1,224,463Liabilities 2023: $0Net Assets 2023: $1,224,4632023Assets 2024: $1,347,522Liabilities 2024: $0Net Assets 2024: $1,347,5222024

Highlighted filing

2024

Assets$1,347,522
Liabilities$0
Net Assets$1,347,522

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $703,238Expenses 2011: $683,752Net Income 2011: $19,4862011Revenue 2012: $646,859Expenses 2012: $581,012Net Income 2012: $65,8472012Revenue 2013: $642,824Expenses 2013: $604,312Net Income 2013: $38,5122013Revenue 2014: $649,288Expenses 2014: $627,260Net Income 2014: $22,0282014Revenue 2015: $695,480Expenses 2015: $652,709Net Income 2015: $42,7712015Revenue 2016: $591,449Expenses 2016: $649,653Net Income 2016: -$58,2042016Revenue 2017: $688,328Expenses 2017: $657,949Net Income 2017: $30,3792017Revenue 2018: $653,999Expenses 2018: $674,753Net Income 2018: -$20,7542018Revenue 2019: $632,462Expenses 2019: $702,606Net Income 2019: -$70,1442019Revenue 2020: $339,622Expenses 2020: $354,069Net Income 2020: -$14,4472020Revenue 2021: $672,354Expenses 2021: $311,034Net Income 2021: $361,3202021Revenue 2022: $669,939Expenses 2022: $1,084,529Net Income 2022: -$414,5902022Revenue 2023: $647,233Expenses 2023: $697,236Net Income 2023: -$50,0032023Revenue 2024: $858,305Expenses 2024: $735,246Net Income 2024: $123,0592024

Highlighted filing

2024

Revenue$858,305
Expenses$735,246
Net Income$123,059

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.86$0.74$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.65$0.70$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.67$1.08$0.41
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.67$0.31$0.36
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.34$0.35$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.63$0.70$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.65$0.67$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.69$0.66$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.59$0.65$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.70$0.65$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.65$0.63$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.00$1.42$0.64$0.60$0.04
2012Summary only. Only limited summary data is available for this year.$1.38$0.00$1.38$0.65$0.58$0.07
2011Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$0.70$0.68$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 13, 2025
Return Version
2023v6.0
Gross Receipts
$1,607,788
Mission and Program Overview

Mission

The mission of the mid-america orthopaedic association is to serve its members through outstanding educational and fellowship opportunities and to provide value-added services, at the annual meeting and throughout the year.

To serve members through educational and fellowship opportunities and other services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,161,427$1,277,242▲ $115,815
Savings and Temporary Cash Investments$63,036$70,280▲ $7,244
Total Assets$1,224,463$1,347,522▲ $123,059
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,217,355$1,340,466▲ $123,111
Net Assets With Donor Restrictions$7,108$7,056▼ $52
Total Net Assets Fund Balance$1,224,463$1,347,522▲ $123,059
Total Liabilities and Net Assets / Fund Balance$1,224,463$1,347,522▲ $123,059
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew P Abdel Md2024 Program Chair Until 4/13/2024
Christopher M Mcandrew Md2025 Program Chair
Brett R Levine Md MsEducation Committee Chair
Matthew D Karam MdExhibits Committee Chair
S Trent Guthrie MdExhibits Committee Chair
Paul R Fleissner Jr MdMem. Committee Chair Thru 4/13/24
W Kelton Vasileff MdMembership Committee Chair
Erik T Otterberg MdImmediate Past President
Craig J Della Valle MdPresident
James a Keeney MdFirst Vice-president
Brian R Wolf Md MsSecond Vice-president
Jeffrey a Macalena MdSecond Vice-president
David G Lewallen MdManaging Director
William a Brown JdGeneral Counsel
Bernard N Stulberg MdHistorian
Robert L Kurland MdHistorian Until 4/13/2024
R Michael Meneghini MdMem. At-large (1 Yr) Thru 4/13/24
Julie Y Bishop MdMember At-large (1 Year)
Justin C Siebler MdMember At-large (2 Years)
Brent L Norris MdMember At-large (3 Years)
Anthony F Guanciale MdSecretary
William W Cross Iii MdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,000
Program Service Revenue
$650,081
Investment Income
$205,224
Other Revenue
$0
All Other Contributions
$3,000
Change in Net Assets
$123,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$571,388
Salaries, Compensation, and Employee Benefits$163,858
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$431,065
Other Salaries and Wages---$151,201
Office Expenses---$41,054
Occupancy---$36,953
Fees for Services Accounting---$36,461
Fees for Service Investment Mgmnt Fees---$15,263
Payroll Taxes---$12,657
Travel---$6,485
Information Technology---$3,280
Insurance---$827
Total Functional Expenses$0$0$0$735,246
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Mid-america orthopaedic association has two classes of memberships with voting rights. They include active and associate.

Form 990, Part VI, Section A, Line 7A

Members elect the officers and directors at the last business meeting of the annual meeting.

Form 990, Part VI, Section A, Line 7B

Amendments to the bylaws require the affirmative vote of three-fourths (3/4) of those members present at the annual meeting.

Form 990, Part VI, Section B, Line 11B

Form 990 is presented to the board of directors after it is signed and filed with the irs. The organization's managing director signs the return. This process is documented in the minutes.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request for the same period of disclosure as set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Mid-america Orthopaedic Association
EIN
41-1434736
Phone
5072813431
Address
300 THIRD AVENUE SE 405, ROCHESTER, MN 55904

Signing Officer

Name
David G Lewallen Md
Title
Managing Director
Phone
5072813431
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David G Lewallen Md
Formed
1982
Legal Domicile
Mn
Voting Board Members
18
Independent Board Members
18
Employees
2
Volunteers
22

Preparer

Firm
Rsm US Llp
Address
227 WEST FIRST STREET SUITE 700, DULUTH, MN 55802
Preparer
Julie Boyer
Phone
2187275025
Supplemental Narrative

Additional Explanations

PART XII, LINE 1 OTHER ACCOUNTING METHOD:

The organization uses a modified cash basis of accounting.

Financial Statement Notes

PART X, LINE 2:

The association and the education and research fund are exempt from paying income taxes under sections 501(c)(6) and 501(c)(3) of the internal revenue code and similar state statutes; thus, no provision for income taxes is included in the accompanying financial statements. The association follows the accounting guidance for accounting for uncertainty in income taxes. The association is subject to federal and state income taxes to the extent it has unrelated business income. In accordance with the guidance for uncertainty in income taxes, management has evaluated the association's material tax positions and determined that there are no income tax effects with respect to its financial statements. With few exceptions, the association is no longer subject to examination by federal or state authorities beyond three years. It has not been notified of any impending examination and no examinations are currently in process.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/TitleTxt0GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3FIRST VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4HISTORIAN UNTIL 4/13/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt5MANAGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECOND VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECOND VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9HISTORIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXHIBITS COMMITTEE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEM. AT-LARGE (1 YR) THRU 4/13/24
IRS990/Form990PartVIISectionAGrp/TitleTxt13EDUCATION COMMITTEE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEM. COMMITTEE CHAIR THRU 4/13/24
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER AT-LARGE (2 YEARS)
IRS990/Form990PartVIISectionAGrp/TitleTxt162024 PROGRAM CHAIR UNTIL 4/13/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER AT-LARGE (1 YEAR)
IRS990/Form990PartVIISectionAGrp/TitleTxt182025 PROGRAM CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt19MEMBERSHIP COMMITTEE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXHIBITS COMMITTEE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt21MEMBER AT-LARGE (3 YEARS)
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01982
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0167502
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0916985
IRS990/GrossReceiptsAmt01607788
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt03280
IRS990/InsuranceGrp/TotalAmt0827
IRS990/InvestmentIncomeGrp/ExclusionAmt037722
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt037722
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01161427
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01277242
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0749483
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE MID-AMERICA ORTHOPAEDIC ASSOCIATION IS TO SERVE ITS MEMBERS THROUGH OUTSTANDING EDUCATIONAL AND FELLOWSHIP OPPORTUNITIES AND TO PROVIDE VALUE-ADDED SERVICES, AT THE ANNUAL MEETING AND THROUGHOUT THE YEAR.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01224463
IRS990/NetAssetsOrFundBalancesEOYAmt01347522
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0167502
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0167502
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01217355
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01340466
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt036953
IRS990/OfficeExpensesGrp/TotalAmt041054
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0151201
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt012657
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DAVID G LEWALLEN MD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL MTG - REG. FEES
IRS990/ProgramServiceRevenueGrp/Desc1DUES FROM MEMBERS
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0535681
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1110750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0535681
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1110750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23650
IRS990/ProgSrvcAccomActy2Grp/Desc0MEMBERSHIP RETENTION AND RECRUITMENT CONTINUES TO BE ONE OF THE MAIN FOCUSES OF THE 501(C)(6) ORGANIZATION.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE MAOA OFFICE, ALONG WITH THE EXHIBITS COMMITTEE, WORK ON ATTRACTING ORTHOPEDIC COMPANIES TO EXHIBIT AT THE MEETING. MOST YEARS WE ARE ABLE TO FILL ALL EXHIBIT BOOTH SPACE WITH THESE COMPANIES.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03000
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt062068
IRS990/PYOtherExpensesAmt0533719
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0582165
IRS990/PYRevenuesLessExpensesAmt0-50003
IRS990/PYSalariesCompEmpBnftPaidAmt0163517
IRS990/PYTotalExpensesAmt0697236
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0647233
IRS990/ReconcilationRevenueExpnssAmt0123059
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063036
IRS990/SavingsAndTempCashInvstGrp/EOYAmt070280
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION AND THE EDUCATION AND RESEARCH FUND ARE EXEMPT FROM PAYING INCOME TAXES UNDER SECTIONS 501(C)(6) AND 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE STATUTES; THUS, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION FOLLOWS THE ACCOUNTING GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED THE ASSOCIATION'S MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO INCOME TAX EFFECTS WITH RESPECT TO ITS FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATION BY FEDERAL OR STATE AUTHORITIES BEYOND THREE YEARS. IT HAS NOT BEEN NOTIFIED OF ANY IMPENDING EXAMINATION AND NO EXAMINATIONS ARE CURRENTLY IN PROCESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MID-AMERICA ORTHOPAEDIC ASSOCIATION HAS TWO CLASSES OF MEMBERSHIPS WITH VOTING RIGHTS. THEY INCLUDE ACTIVE AND ASSOCIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE OFFICERS AND DIRECTORS AT THE LAST BUSINESS MEETING OF THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AMENDMENTS TO THE BYLAWS REQUIRE THE AFFIRMATIVE VOTE OF THREE-FOURTHS (3/4) OF THOSE MEMBERS PRESENT AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AFTER IT IS SIGNED AND FILED WITH THE IRS. THE ORGANIZATION'S MANAGING DIRECTOR SIGNS THE RETURN. THIS PROCESS IS DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USES A MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 1 OTHER ACCOUNTING METHOD:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0MID-AMERICA ORTHOPAEDIC ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MID-AMERICA ORTHOPAEDIC ASSOCIATION EDUCATION AND RESEARCH FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0411823228
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORTING THE EDUCATIONAL ACTIVITIES OF MAOA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0300 THIRD AVENUE SE 405
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ROCHESTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055904
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00

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