2025-08-13T16:23:39-05:00 2024-09-30 420714325 RSM US LLP 227 WEST FIRST STREET SUITE 700 DULUTH MN 55802 990 2023-10-01 411434736 MID-AMERICA ORTHOPAEDIC ASSOCIATION MID- 5072813431 300 THIRD AVENUE SE 405 ROCHESTER MN 55904 DAVID G LEWALLEN MD MANAGING DIRECTOR 5072813431 2025-08-13 1 1 JULIE BOYER P01278549 2187275025 2025-08-13 2023 2025-03-06 01:10:19Z DAVID G LEWALLEN MD 300 THIRD AVENUE SE 405 ROCHESTER MN 55904 1607788 0 X HTTP://WWW.MAOA.ORG/ X 1982 MN TO SERVE MEMBERS THROUGH EDUCATIONAL AND FELLOWSHIP OPPORTUNITIES AND OTHER SERVICES. 18 18 2 22 0 0 3000 3000 582165 650081 62068 205224 0 0 647233 858305 0 0 0 0 163517 163858 0 0 0 533719 571388 697236 735246 -50003 123059 1224463 1347522 0 0 1224463 1347522 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. 0 0 THE MAOA ANNUAL MEETING CONTINUES TO GROW WITH RESPECT TO THE NUMBER OF ABSTRACTS SUBMITTED, PRESENTATIONS GIVEN AT THE MEETING, AND ORTHOPEDISTS ATTENDING. MEMBERSHIP RETENTION AND RECRUITMENT CONTINUES TO BE ONE OF THE MAIN FOCUSES OF THE 501(C)(6) ORGANIZATION. THE 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. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 5 0 1 2 1 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 X CAYEN VANLAERE 5072813431 300 THIRD AVENUE SE 405 ROCHESTER MN 55904 X WILLIAM A BROWN JD GENERAL COUNSEL 0.15 0.15 X X 0 0 0 CRAIG J DELLA VALLE MD PRESIDENT 0.25 0.25 X X 0 0 0 ANTHONY F GUANCIALE MD SECRETARY 0.15 0.15 X X 0 0 0 JAMES A KEENEY MD FIRST VICE-PRESIDENT 0.15 0.15 X X 0 0 0 ROBERT L KURLAND MD HISTORIAN UNTIL 4/13/2024 0.15 0.15 X X 0 0 0 DAVID G LEWALLEN MD MANAGING DIRECTOR 2.50 2.50 X X 0 0 0 BRIAN R WOLF MD MS SECOND VICE-PRESIDENT 0.15 0.15 X X 0 0 0 WILLIAM W CROSS III MD TREASURER 0.15 0.15 X X 0 0 0 JEFFREY A MACALENA MD SECOND VICE-PRESIDENT 0.15 0.15 X X 0 0 0 BERNARD N STULBERG MD HISTORIAN 0.15 0.15 X X 0 0 0 MATTHEW D KARAM MD EXHIBITS COMMITTEE CHAIR 0.25 0.25 X 0 0 0 ERIK T OTTERBERG MD IMMEDIATE PAST PRESIDENT 0.25 0.25 X 0 0 0 R MICHAEL MENEGHINI MD MEM. AT-LARGE (1 YR) THRU 4/13/24 0.15 0.15 X 0 0 0 BRETT R LEVINE MD MS EDUCATION COMMITTEE CHAIR 0.25 0.25 X 0 0 0 PAUL R FLEISSNER JR MD MEM. COMMITTEE CHAIR THRU 4/13/24 0.15 0.15 X 0 0 0 JUSTIN C SIEBLER MD MEMBER AT-LARGE (2 YEARS) 0.15 0.15 X 0 0 0 MATTHEW P ABDEL MD 2024 PROGRAM CHAIR UNTIL 4/13/2024 0.25 0.25 X 0 0 0 JULIE Y BISHOP MD MEMBER AT-LARGE (1 YEAR) 0.15 0.15 X 0 0 0 CHRISTOPHER M MCANDREW MD 2025 PROGRAM CHAIR 0.25 0.25 X 0 0 0 W KELTON VASILEFF MD MEMBERSHIP COMMITTEE CHAIR 0.15 0.15 X 0 0 0 S TRENT GUTHRIE MD EXHIBITS COMMITTEE CHAIR 0.25 0.25 X 0 0 0 BRENT L NORRIS MD MEMBER AT-LARGE (3 YEARS) 0.15 0.15 X 0 0 0 0 0 0 0 0 0 0 0 3000 3000 ANNUAL MTG - REG. FEES 541900 535681 535681 DUES FROM MEMBERS 541900 110750 110750 MISCELLANEOUS INCOME 541900 3650 3650 650081 37722 37722 916985 749483 167502 167502 167502 858305 650081 0 205224 151201 12657 36461 15263 41054 3280 36953 6485 431065 827 735246 63036 70280 1161427 1277242 1224463 1347522 0 0 X 1217355 1340466 7108 7056 1224463 1347522 1224463 1347522 123059 0 X X 1 X 0 1 0 0 X 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. 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). PART XII, LINE 1 OTHER ACCOUNTING METHOD: THE ORGANIZATION USES A MODIFIED CASH BASIS OF ACCOUNTING. MID-AMERICA ORTHOPAEDIC ASSOCIATION EDUCATION AND RESEARCH FUND 300 THIRD AVENUE SE 405 ROCHESTER MN 55904 411823228 SUPPORTING THE EDUCATIONAL ACTIVITIES OF MAOA MN 501(C)(3) LINE 10 MID-AMERICA ORTHOPAEDIC ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0