Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.3% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Down$724,000
Down $27,408 (-3.6%) from 2014
Net Assets
Down$646,008
Down $105,400 (-14%) from 2014
Liabilities
Up$77,992
Up $77,992 from 2014
Revenue
Down$354,030
Down $13,542 (-3.7%) from 2014
Expenses
Down$375,606
Down $1,784 (-0.5%) from 2014
Net Income
Down-$21,576
Down $11,758 (-120%) from 2014
To promote the ethical delivery of orthodontic care by providing educational opportunities and information regarding advances in treatment and technology.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $627,497 | $632,147 | ▲ $4,650 |
| Cash and Non-Interest-Bearing Accounts | $105,429 | $70,427 | ▼ $35,002 |
| Prepaid Expenses and Deferred Charges | $18,482 | $21,426 | ▲ $2,944 |
| Total Assets | $751,408 | $724,000 | ▼ $27,408 |
| Liabilities | |||
| Deferred Revenue | $0 | $76,993 | ▲ $76,993 |
| Accounts Payable and Accrued Expenses | $0 | $999 | ▲ $999 |
| Total Liabilities | $0 | $77,992 | ▲ $77,992 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $751,408 | $0 | ▼ $751,408 |
| Unrestricted Net Assets | $0 | $646,008 | ▲ $646,008 |
| Permanently Rstr Net Assets | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $751,408 | $646,008 | ▼ $105,400 |
| Total Liabilities and Net Assets / Fund Balance | $751,408 | $724,000 | ▼ $27,408 |
| Name | Title | Base | Total |
|---|---|---|---|
| Dr Robert Bob Williams | Editor | $1,000 | $1,000 |
| Dr Stephanie Steckel | President | $1,000 | $1,000 |
| Name | Title |
|---|---|
| Dr Doug Harte | Vice President |
| Dr Francis Picon | Board Member |
| Dr Norman Boucher | Board Member |
| Dr Russell Sandman | Board Member |
| Dr Ty Saini | Board Member |
| Anita Field | Executive Director |
| Dr Robert Penna | Secretary |
| Dr Jean Edouard Asmar | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $332,606 |
| Grants and Similar Amounts Paid | $41,000 |
| Salaries, Compensation, and Employee Benefits | $2,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $188,160 |
| Fees for Services Management | - | - | - | $93,727 |
| Grants to Domestic Individuals | - | - | - | $36,000 |
| Fees for Services Legal | - | - | - | $18,550 |
| Office Expenses | - | - | - | $9,011 |
| Grants to Domestic Orgs | - | - | - | $5,000 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $2,000 |
| Payments to Affiliates | - | - | - | $1,070 |
| Insurance | - | - | - | $1,000 |
| Fees for Services Accounting | - | - | - | $600 |
| Information Technology | - | - | - | $566 |
| Other Expenses | - | - | - | $193 |
| Total Functional Expenses | $0 | $0 | $0 | $375,606 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $375,607 |
| Expenses per Audited Statements | $375,606 |
| Total Expenses per Form 990 | $375,606 |
| Expenses Not Reported on Form 990 | $1 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Maso has approximately 1,200 members in all categories.”
“The current maso board and the american association of orthodontists board of trustees at the time of elections, vote for/ elect new members.”
“The organization's information returns are prepared by an independent accounting firm each year. Once prepared, the drafts are first provided to an adminstrative member for first review before being sent to the full board. Once no further changes are needed and the draft is approved, it is submitted to the appropriate tax authorities.”
“Maso has a conflict of interest policy and an anti-trust compliance policy which all officers and directors read and sign annually. The executive director monitors enforcment of the policies.”
“The president and editor receive an honorarium of $1,000 annually. Maso has no employees nor does it otherwise compensate others. The honorarium payment was deliberated and reviewed during a board meeting before it was originally put into effect.”
“The governing documents, conflict of interest policy, and most recent financial statements are available to the public if requested.”
“To promote the ethical delivery of orthodontic care by providing educational opportunities and information regarding advances in treatment and technology.”
“To promote the ethical delivery of orthodontic care by providing educational opportunities and information regarding advances in treatment and technology.”
“Prior year gaap reporting adjustments for membership revenue -81,293.”
“The organization has a finance committee responsible for selection of an independent accounting firm and for review of it's audited financial statements.”
“"Income Taxes The Association is exempt from federal income taxes under Section 501(c)(6) of the Internal Revenue Code. However, certain unrelated business income may be subject to income taxes. No provision for federal or state income taxes was necessary for the years ended December 31, 2015. Generally accepted accounting principles requires the Association to evaluate the level of uncertainty related to whether tax positions taken will be sustained upon examination. Any positions taken that do not meet the more-likely-than-not threshold must be quantified and recorded as a liability for unrecognized tax benefits in the accompanying statements of financial position along with interest and penalties that would be payable to the taxing authorities upon examination. The Association believes that none of the tax positions taken would materially impact the financial statements, and no such liabilities have been recorded. In general, the Association is no longer subject to U.S Federal, state, or local income tax examinations by authorities for the years ended December 31, 2011 and prior."”
“ROUNDING ADJUSTMENT 1.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 999 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE THE ETHICAL DELIVERY OF ORTHODONTIC CARE BY PROVIDING EDUCATIONAL OPPORTUNITIES AND INFORMATION REGARDING ADVANCES IN TREATMENT AND TECHNOLOGY. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ACCENT ON MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6142211900 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 17 SOUTH HIGH STREET SUITE 200 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBUS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43215 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 105429 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 70427 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 2000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 188160 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 41000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7240 |
| IRS990/CYOtherExpensesAmt | 0 | 332606 |
| IRS990/CYOtherRevenueAmt | 0 | 2000 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 344790 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -21576 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2000 |
| IRS990/CYTotalExpensesAmt | 0 | 375606 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 354030 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 76993 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | See Schedule O |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | MASO |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 600 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 18550 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 93727 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| 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/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/OfficerInd | 5 | 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/PersonNm | 0 | DR STEPHANIE STECKEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR DOUG HARTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DR JEAN EDOUARD ASMAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR ROBERT BOB WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR ROBERT PENNA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DR NORMAN BOUCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DR RUSSELL SANDMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DR TY SAINI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DR FRANCIS PICON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ANITA FIELD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1000 |
| 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/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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EDITOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 36000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 5000 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 354030 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 566 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1000 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7240 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7240 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | See Schedule O |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 751408 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 646008 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -12778 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -2531 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9011 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -81293 |
| IRS990/OtherExpensesGrp/Desc | 0 | JOURNAL NEWSLETTER |
| IRS990/OtherExpensesGrp/Desc | 1 | AWARDS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 14778 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3537 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1414 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 193 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | NEWSLETTER/ ADVERTISIN |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2000 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 2000 |
| IRS990/OtherRevenueTotalAmt | 0 | 2000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 1070 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 18482 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 21426 |
| IRS990/PrincipalOfficerNm | 0 | ANITA FIELD |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611430 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCES & MEETINGS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 213068 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 131722 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 213068 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 131722 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 130321 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 5181 |
| IRS990/PYOtherExpensesAmt | 0 | 377390 |
| IRS990/PYOtherRevenueAmt | 0 | 775 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 231295 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -9818 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 377390 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 367572 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -21576 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 627497 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 632147 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 375606 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -2531 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -2531 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 354030 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | "Income Taxes The Association is exempt from federal income taxes under Section 501(c)(6) of the Internal Revenue Code. However, certain unrelated business income may be subject to income taxes. No provision for federal or state income taxes was necessary for the years ended December 31, 2015. Generally accepted accounting principles requires the Association to evaluate the level of uncertainty related to whether tax positions taken will be sustained upon examination. Any positions taken that do not meet the more-likely-than-not threshold must be quantified and recorded as a liability for unrecognized tax benefits in the accompanying statements of financial position along with interest and penalties that would be payable to the taxing authorities upon examination. The Association believes that none of the tax positions taken would materially impact the financial statements, and no such liabilities have been recorded. In general, the Association is no longer subject to U.S Federal, state, or local income tax examinations by authorities for the years ended December 31, 2011 and prior." |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ROUNDING ADJUSTMENT 1. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 375606 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 354030 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 351499 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 375607 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 36000 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | TRAVEL GRANT |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 90 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION BOARD MEMBERS MEET EACH YEAR TO REVIEW FACTORS SUCH AS LOCATION AND FUNDING AVAILABLE FOR AWARDING TRAVEL GRANTS. THESE GRANTS ARE PROVIDED TO DEFRAY THE COST OF TRAVELING TO A CONFERENCE FOR ORTHODONTIC RESIDENTS. THERE ARE AT LEAST TWO PROVISIONS TO ENSURE PROPER USE OF GRANT FUNDS. EACH ATTENDEE IS VERIFIED AS AN ORTHODONTIC RESIDENT WITH AAO. AND EACH RESIDENT ALSO SIGNS A FORM DURING THE CONFERENCE TO VERIFY ATTENDENCE. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO PROMOTE THE ETHICAL DELIVERY OF ORTHODONTIC CARE BY PROVIDING EDUCATIONAL OPPORTUNITIES AND INFORMATION REGARDING ADVANCES IN TREATMENT AND TECHNOLOGY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO PROMOTE THE ETHICAL DELIVERY OF ORTHODONTIC CARE BY PROVIDING EDUCATIONAL OPPORTUNITIES AND INFORMATION REGARDING ADVANCES IN TREATMENT AND TECHNOLOGY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MASO HAS APPROXIMATELY 1,200 MEMBERS IN ALL CATEGORIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CURRENT MASO BOARD AND THE AMERICAN ASSOCIATION OF ORTHODONTISTS BOARD OF TRUSTEES AT THE TIME OF ELECTIONS, VOTE FOR/ ELECT NEW MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S INFORMATION RETURNS ARE PREPARED BY AN INDEPENDENT ACCOUNTING FIRM EACH YEAR. ONCE PREPARED, THE DRAFTS ARE FIRST PROVIDED TO AN ADMINSTRATIVE MEMBER FOR FIRST REVIEW BEFORE BEING SENT TO THE FULL BOARD. ONCE NO FURTHER CHANGES ARE NEEDED AND THE DRAFT IS APPROVED, IT IS SUBMITTED TO THE APPROPRIATE TAX AUTHORITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MASO HAS A CONFLICT OF INTEREST POLICY AND AN ANTI-TRUST COMPLIANCE POLICY WHICH ALL OFFICERS AND DIRECTORS READ AND SIGN ANNUALLY. THE EXECUTIVE DIRECTOR MONITORS ENFORCMENT OF THE POLICIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PRESIDENT AND EDITOR RECEIVE AN HONORARIUM OF $1,000 ANNUALLY. MASO HAS NO EMPLOYEES NOR DOES IT OTHERWISE COMPENSATE OTHERS. THE HONORARIUM PAYMENT WAS DELIBERATED AND REVIEWED DURING A BOARD MEETING BEFORE IT WAS ORIGINALLY PUT INTO EFFECT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND MOST RECENT FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC IF REQUESTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PRIOR YEAR GAAP REPORTING ADJUSTMENTS FOR MEMBERSHIP REVENUE -81,293. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE ORGANIZATION HAS A FINANCE COMMITTEE RESPONSIBLE FOR SELECTION OF AN INDEPENDENT ACCOUNTING FIRM AND FOR REVIEW OF IT'S AUDITED FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART III, LINE 4A |
| 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 B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XI, line 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 751408 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 751408 |
| IRS990/TotalAssetsEOYAmt | 0 | 724000 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 751408 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 724000 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 375606 |
| IRS990/TotalGrossUBIAmt | 0 | 2000 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 77992 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 77992 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 751408 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 646008 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 344790 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 2000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 7240 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 344790 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 354030 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 2000 |
| IRS990/TotalVolunteersCnt | 0 | 25 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 751408 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 724000 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 646008 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 17 SOUTH HIGH STREET No 200 |
| IRS990/USAddress/CityNm | 0 | COLUMBUS |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 43215 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | www.maso.org |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2016-09-27 15:27:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANITA FIELD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6142211900 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-06-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MIDDLE ATLANTIC SOCIETY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | OF ORTHODONTISTS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MIDD |
| ReturnHeader/Filer/EIN | 0 | 526047644 |
| ReturnHeader/Filer/PhoneNum | 0 | 6142284702 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 17 SOUTH HIGH STREET No 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBUS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 43215 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341310124 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Rea & Associates Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 941 Steubenville Ave PO Box 820 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Cambridge |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 437250820 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7404325658 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Mary Elizabeth Wright CPA |
| ReturnHeader/ReturnTs | 0 | 2016-06-21T08:29:53-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.