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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN PODIATRIC MEDICAL ASSOCIATION, INC ("APMA"), PROVIDES THE FOLLOWING SERVICES TO THE AMERICAN SOCIETY OF PODIATRIC SURGEONS, INC ("ASPS") (A) STAFFING (I.E. THOSE STAFF MEMBERS WHO ARE ASSIGNED DIRECTLY TO THE DAY-TO-DAY ACTIVITIES OF ASPS, INCLUDING ADMINISTRATIVE/EXECUTIVE/FINANCE, GRAPHICS AND PRINTING, MEETING PLANNING, MAIL ROOM, MISC, WEB PRESENCE, DATABASE MANAGMENT), (B) FACILITIES, OFFICE SUPPLIES AND EQUIPMENT (INCLUDING MEETING SPACE, TELEPHONE, COMPUTER, FACSIMILE, AND MAINTENANCE), AND (C) OTHER ADMINISTRATIVE ASSISTANCE AS REASONABLY REQUESTED</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOLLOWING CATEGORIES ARE AVAILABLE TO INDIVIDUALS INTERESTED IN JOINING ASPA (1) FELLOW (2) ASSOCIATE (3) AFFILIATE (4) RESIDENT (5) STUDENT (6) EMERITUS FELLOWS, ASSOCIATES AND EMERITUS MEMBERS ARE ELIGIBLE TO ELECT THE MEMBERS OF THE GOVERNING BODY MEMBERS ARE NOT ELIGIBLE TO RECEIVE A SHARE OF THE ORGANIZATION'S NET ASSETS UPON THE DISSOLUTION OF THE ORGANIZATION</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>(1) FELLOW-THE FELLOW IS ELIGIBLE TO CAST VOTES AND BE ELECTED OR APPOINTED TO ANY OFFICE OR COMMITTEE (2) ASSOCIATE-THE ASSOCIATE IS ELIGIBLE TO CAST VOTES AND BE ELECTED OR APPOINTED TO ANY OFFICE OR COMMITTEE (3) AFFLILIATE-THE AFFILIATE IS NOT ELIGIBLE TO CAST VOTES OR BE ELECTED OR APPOINTED TO ANY OFFICE BUT MAY BE APPOINTED TO A COMMITTEE (4) RESIDENT- THE RESIDENT IS NOT ELIGIBLE TO CAST VOTES OR BE ELECTED OR APPOINTED TO ANY OFFICE BUT MAY APPOINTED TO A COMMITTEE (5) STUDENT MEMBER-THE STUDENT IS NOT ELIGIBLE TO CAST VOTES OR BE ELECTED OR APPOINTED TO ANY OFFICE BUT MAY BE APPOINTED TO A COMMITTEE (6) EMERITUS-THE EMERITUS MEMBER IS ELIGIBLE TO CAST VOTES AND BE APPINTED TO A COMMITTEE BUT IS NOT ELIGIBLE TO BE ELECTED OR APPOINTED TO ANY OFFICE</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW AT THE BOARD'S ANNUAL MEETING, THE FORM 990 IS THEN FILED WITH THE INTERNAL REVENUE SERVICE</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS AND DIRECTORS COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. ANY UPDATES DURING THE YEAR ARE NOTED AT THE BEGINNING OF BOARD MEETINGS</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE DOCUMENTS ARE MAINTAINED BY THE ASSOCIATION AND AVAILABLE UPON REQUEST</ExplanationTxt>
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