Civic Intelligence

Society for Obstetric Anesthesia and Perinatology

EIN 94-3079263 • 501(c)3 • Lexington, KY

Profile

The society's mission is to advance and advocate for the health of pregnant women and their babies through research, education, and best practices in obstetric anesthesia care.

201 East Main Street 810Lexington, KY 40507

www.soap.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.26x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

79th percentile

20%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,224,121

Up $547,765 (+20%) from 2023

Liabilities

Up

$353,063

Up $39,416 (+13%) from 2023

Net Assets

Up

$2,871,058

Up $508,349 (+22%) from 2023

Revenue

Up

$1,358,615

Up $215,009 (+19%) from 2023

Expenses

Up

$986,632

Up $108,711 (+12%) from 2023

Net Income

Up

$371,983

Up $106,298 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $524,770Liabilities 2010: $103,080Net Assets 2010: $421,6902010Assets 2011: $650,855Liabilities 2011: $128,207Net Assets 2011: $522,6482011Assets 2012: $674,854Liabilities 2012: $78,136Net Assets 2012: $596,7182012Assets 2013: $919,992Liabilities 2013: $71,200Net Assets 2013: $848,7922013Assets 2014: $1,082,701Liabilities 2014: $91,339Net Assets 2014: $991,3622014Assets 2015: $1,097,843Liabilities 2015: $85,880Net Assets 2015: $1,011,9632015Assets 2016: $1,051,450Liabilities 2016: $45,590Net Assets 2016: $1,005,8602016Assets 2017: $1,180,268Liabilities 2017: $86,375Net Assets 2017: $1,093,8932017Assets 2018: $1,375,590Liabilities 2018: $65,548Net Assets 2018: $1,310,0422018Assets 2019: $1,725,171Liabilities 2019: $75,589Net Assets 2019: $1,649,5822019Assets 2020: $1,756,919Liabilities 2020: $172,294Net Assets 2020: $1,584,6252020Assets 2021: $2,275,971Liabilities 2021: $276,646Net Assets 2021: $1,999,3252021Assets 2022: $2,151,428Liabilities 2022: $251,513Net Assets 2022: $1,899,9152022Assets 2023: $2,676,356Liabilities 2023: $313,647Net Assets 2023: $2,362,7092023Assets 2024: $3,224,121Liabilities 2024: $353,063Net Assets 2024: $2,871,0582024

Highlighted filing

2024

Assets$3,224,121
Liabilities$353,063
Net Assets$2,871,058

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $623,7302010Revenue 2011: $784,870Expenses 2011: $684,448Net Income 2011: $100,4222011Revenue 2012: $789,957Expenses 2012: $721,301Net Income 2012: $68,6562012Revenue 2013: $836,325Expenses 2013: $581,239Net Income 2013: $255,0862013Revenue 2014: $821,905Expenses 2014: $680,076Net Income 2014: $141,8292014Revenue 2015: $719,058Expenses 2015: $687,237Net Income 2015: $31,8212015Revenue 2016: $942,723Expenses 2016: $967,101Net Income 2016: -$24,3782016Revenue 2017: $799,044Expenses 2017: $751,430Net Income 2017: $47,6142017Revenue 2018: $1,207,595Expenses 2018: $936,469Net Income 2018: $271,1262018Revenue 2019: $1,208,350Expenses 2019: $959,249Net Income 2019: $249,1012019Revenue 2020: $268,555Expenses 2020: $372,653Net Income 2020: -$104,0982020Revenue 2021: $716,701Expenses 2021: $391,481Net Income 2021: $325,2202021Revenue 2022: $1,121,185Expenses 2022: $943,451Net Income 2022: $177,7342022Revenue 2023: $1,143,606Expenses 2023: $877,921Net Income 2023: $265,6852023Revenue 2024: $1,358,615Expenses 2024: $986,632Net Income 2024: $371,9832024

Highlighted filing

2024

Revenue$1,358,615
Expenses$986,632
Net Income$371,983

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$0.35$2.87$1.36$0.99$0.37
2023Detailed filing. Detailed filing data is available for this year.$2.68$0.31$2.36$1.14$0.88$0.27
2022Detailed filing. Detailed filing data is available for this year.$2.15$0.25$1.90$1.12$0.94$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.28$0.28$2.00$0.72$0.39$0.33
2020Detailed filing. Detailed filing data is available for this year.$1.76$0.17$1.58$0.27$0.37$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.73$0.08$1.65$1.21$0.96$0.25
2018Detailed filing. Detailed filing data is available for this year.$1.38$0.07$1.31$1.21$0.94$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.18$0.09$1.09$0.80$0.75$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.05$1.01$0.94$0.97$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.09$1.01$0.72$0.69$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.08$0.09$0.99$0.82$0.68$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.92$0.07$0.85$0.84$0.58$0.26
2012Summary only. Only limited summary data is available for this year.$0.67$0.08$0.60$0.79$0.72$0.07
2011Summary only. Only limited summary data is available for this year.$0.65$0.13$0.52$0.78$0.68$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.10$0.42$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 24, 2025
Return Version
2024v5.2
Gross Receipts
$1,391,257
Mission and Program Overview

Mission

The society's mission is to advance and advocate for the health of pregnant women and their babies through research, education, and best practices in obstetric anesthesia care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,007,788$2,197,626▲ $189,838
Cash and Non-Interest-Bearing Accounts$648,145$1,018,802▲ $370,657
Prepaid Expenses and Deferred Charges$20,423$7,586▼ $12,837
Accounts Receivable-$107-
Total Assets$2,676,356$3,224,121▲ $547,765
Liabilities
Deferred Revenue$296,368$341,385▲ $45,017
Accounts Payable and Accrued Expenses$9,104$11,408▲ $2,304
Other Liabilities$8,175$270▼ $7,905
Total Liabilities$313,647$353,063▲ $39,416
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,362,709$2,871,058▲ $508,349
Total Net Assets Fund Balance$2,362,709$2,871,058▲ $508,349
Total Liabilities and Net Assets / Fund Balance$2,676,356$3,224,121▲ $547,765
Compensation and Service Providers

Board Members and Trustees

NameTitle
Allison Lee MdCommittee Chair
Ashraf Habib MdCommittee Chair
David Stahl MdCommittee Chair
Rebecca MinehartCommittee Chair
May Pian-smith MdImmediate Past President
Heather Nixon MdPresident
Ron George MdVice President
Dominique Arce MdDirector
Greg Palleschi MdDirector
Jeanetter Bauchat MdDirector
Jennifer Hoayek MdDirector
Megan Rosenstein MdDirector
Pervez Sultan MdDirector
Richard Month MdSecretary
Mahesh Vaidyanathan MdTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Amr Management ServicesManagement Services201 E MAIN ST STE 810, Lexington, KY 40507$393,660
Mariott Sheraton New Orleans HotelAnnual Conference Venue500 CANAL STREET, New Orleans, LA 70130$288,018
M Squared On Stage INCAudio Visual Rental1780 CORPORATE DRIVE, Norcross, GA 30093$133,225
Revenue and Support

Revenue Composition

Contributions and Grants
$512,973
Program Service Revenue
$767,212
Investment Income
$75,373
Other Revenue
$3,057
All Other Contributions
$184,800
Change in Net Assets
$371,983

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,346,390
Revenue Not Reported on Financial Statements
$12,225
Revenue Not Reported on Form 990
$136,366
Total Revenue per Audited Statements
$1,482,756
Total Revenue per Form 990
$1,358,615
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$986,632
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$411,399$3,820-$415,219
Fees for Services Management$242,902$150,758-$393,660
Information Technology$12,000$36,923-$48,923
Travel$10,377$6,793-$17,170
Advertising-$13,821-$13,821
Fees for Service Investment Mgmnt Fees-$12,225-$12,225
Other Expenses$7,766$335-$8,101
All Other Expenses$4,153$2,553-$6,706
Insurance-$6,505-$6,505
Fees for Services Accounting-$3,760-$3,760
Total Functional Expenses$705,546$281,086$0$986,632

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$986,632
Expenses per Audited Statements$974,407
Total Expenses per Audited Statements$974,407
Expenses Not Reported on Financial Statements$12,225
Expenses Not Reported on Form 990$0
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Soap Endowment Fund$270
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization outsources management and operational functions to amr management services, a full service association management company accredited by the amc institute.

Form 990, Part VI, Section A, Line 6

The society's membership consists of active, resident, fellow, associate, retired, honorary and life members. Active members have voting rights and may hold office in the society. Fellow and retired members also have voting rights.

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

The nominating subcommittee submits a slate of candidates for available board positions. The treasurer and committee chairs are appointed by the board of directors. Other officers and directors are elected by the membership. Voting may take place at the annual business meeting or by electronic means. Instant runoff is used for contested elections. The vote is effective if the active and fellow members voting comprise a quorum of 10% of all active and fellow members of the society and if approved by the majority of voting members.

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

Amendments may be proposed by any active member or by the board of directors and evaluated by the bylaws subcommittee for recommendation to the board of directors. If approved by the board of directors, proposed amendments are presented to the membership. Voting may take place at the annual business meeting or by electronic means. The vote is effective if the active and fellow members voting comprise a quorum of 10% of all active and fellow members of the society and if approved by the majority of voting members.

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

An electronic copy of the form 990 is provided to each voting member of the governing body at least 2 weeks prior to the filing of the return. Upon tax preparer completion of the irs form 990, the form and accompanying schedules are first reviewed by key members of the association management company's client team. Thereafter, an electronic copy of the form 990 (and accompanying schedules) will be made available to each voting member of the governing body via electronic e-mail notification with instructions for contacting the organization's headquarters with comments or questions. A 2-week timeframe will be provided for governing body comments or questions. Following the open timeframe for governing body comments and questions, and following the resolution of any questions or other matters that have arisen, the e-file authorization form is signed by the treasurer and the form 990 is electroncially filed.

Form 990, Part VI, Section B, Line 12C

Whenever any director has a conflict of interest with the society, he/she shall call such conflict to the attention of the governing body. It is the duty of each director to disclose a conflict of interest to the governing body. The minutes of the meeting at which the disclosure is made shall reflect that the disclosure was made and whether the person with the conflict withdrew, after making full disclosure of the matter in question and the conflict, and was not present for the final discussion of the matter and vote thereon. A conflict of interest exists when 1) any director has a material financial interest in an issue, matter or transaction in which the society has an interest or 2) when any director acts as an agent, representative or spokesperson for any person, business, group or organization, in order to influence the society on any issue, matter, or transaction. In addition, directors should not use inside information or accept any service, discount, concession, fee for advice, or service or thing of value from any person with an interest in an issue, matter, or transaction in which the society also has an economic or programmatic interest. New directors shall be given a copy of the policy and asked to read it. Each director shall be asked to complete a conflict of interest policy disclosure statement upon his/her appointment or reappointment to the governing body.

Form 990, Part VI, Section C, Line 19

All documents requiring public disclosure by the internal revenue service are made available upon request for the same period of disclosure set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Society for Obstetric Anesthesia
EIN
94-3079263
Phone
8594029817
Address
201 EAST MAIN STREET 810, LEXINGTON, KY 40507

Signing Officer

Name
Mahesh Vaidyanathan Md
Title
Treasurer
Phone
8594029817
Signed
2025-09-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mahesh Vaidyanathan Md
Formed
1988
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
176

Preparer

Firm
Besten & Dieruf Pllc
Address
190 MARKET STREET, LEXINGTON, KY 40507
Preparer
Andrew H Dieruf CPA
Phone
8592544427
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process is unchanged from the previous year.

Financial Statement Notes

PART IV, LINE 1B:

The society collects donations on behalf of another organization and remits those donations to that organization monthly.

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the society and recognize a tax liability if the society has taken an uncertain position that more likely than not would be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the society, and has concluded that as of year end, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements.

Raw XML AppendixShowing 400 of 563 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.

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IRS990/ActivityOrMissionDesc0THE SOCIETY'S MISSION IS TO ADVANCE AND ADVOCATE FOR THE HEALTH OF PREGNANT WOMEN AND THEIR BABIES THROUGH RESEARCH, EDUCATION, AND BEST PRACTICES IN OBSTETRIC ANESTHESIA CARE.
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