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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>NORTH CAROLINA MEDICAL SOCIETY (NCMS) PROVIDED MANAGEMENT SERVICES TO NORTH CAROLINA ORTHOPAEDIC ASSOCIATION (NCOA). ALAN SKIPPER, THE SENIOR EXECUTIVE DIRECTOR OF NCOA, AND ASHLEY NEWTON, THE EXECUTIVE DIRECTOR OF NCOA, ARE EMPLOYEES OF NCMS. THEY AND OTHER NCMS EMPLOYEES PROVIDED SERVICES TO NCOA, FOR WHICH A MANAGEMENT FEE WAS CHARGED. IT IS ESTIMATED THAT $29,658 OF THE MANAGEMENT FEE CHARGED TO NCOA IS FOR THE EXECUTIVE DIRECTORS' SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS THREE CATEGORIES OF MEMBERSHIP - ACTIVE, SENIOR, AND HONORARY MEMBERS. ACTIVE AND SENIOR MEMBERS ELECT MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S ACTIVE AND SENIOR MEMBERS ELECT THE BOARD AT THEIR ANNUAL MEETING. EACH MEMBER IS GIVEN ONE VOTE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>AMENDMENTS TO BY LAWS ARE SUBJECT TO APPROVAL BY MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR WILL REVIEW THE RETURN AND WILL ALSO SHARE WITH THE NCOA LEADERSHIP.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S OFFICERS, DIRECTORS, AND SENIOR STAFF SHALL ANNUALLY DISCLOSE OR UPDATE TO THE PRESIDENT OF THE ORGANIZATION THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. FOR EACH INTEREST DISCLOSED TO THE PRESIDENT, THE PRESIDENT WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE ORGANIZATION'S OFFICERS; (C) ASK THE PERSON TO RECUSE HIMSELF OR HERSELF FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION, OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL. THE ORGANIZATION'S EXECUTIVE WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NORTH CAROLINA ORTHOPAEDIC ASSOCIATION, INC. MAKES AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST.</ExplanationTxt>
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