2026-08-06T16:33:44-04:00 2025-09-30 880685094 INTEGRATED TAX & ACCOUNTING 310 BROADWAY AVE SOUTH SUITE 100 ROCHESTER MN 55904 990 2024-10-01 411434736 MID-AMERICA ORTHOPAEDIC ASSOCIATION MID- 5072813431 300 THIRD AVE SE SUITE 405 ROCHESTER MN 55904 DAVID G LEWALLEN MANAGING DIRECTOR 5072813431 2026-08-05 true true CHAD L HORKEY P00088504 5072850398 2026-08-06 2024 2025-03-06 01:10:19Z JAMES A KEENEY MD 300 THIRD AVE SE 405 ROCHESTER MN 55904 641348 false X HTTP://WWW.MAOA.ORG/ X 1982 MN 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. 19 19 2 25 0 3000 0 650081 579929 205224 58760 2659 858305 641348 1106824 0 163858 200318 0 0 571388 618833 735246 1925975 123059 -1284627 1347522 63097 202 1347522 62895 X 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. false false 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 THESES COMPANIES. false false false false false false false false false false false false false true true false false false false false false false false false false false true false false false false false false false false false false false false false true true false false true 0 0 false 2 true false false false false false false false false X 19 19 false false false false true true true true true false false false false false false false false false X CAYEN VANLAERE 5072813431 300 THIRD AVE SE 405 ROCHESTER MN 55904 X WILLIAM A BROWN JD GENERAL COUN 0.15 X 0 0 0 CRAIG S ROBERTS MD MBA DEVELOP. CON 0.15 X 0 0 0 ANTHONY F GUANCIALE MD SECRETARY 0.15 X X 0 0 0 BERNARD STULBERG MD HISTORIAN 0.15 X X 0 0 0 BRENT NORRIS MD MEMBER AT-LA 0.15 X 0 0 0 CHRISTOPHER M MCANDREW MD 2025 PROGRAM 0.25 X 0 0 0 CRAIG J DELLA VALLE MD IMMED PAST P 0.25 X X 0 0 0 JAMES A KEENEY MD PRESIDENT 0.25 X X 0 0 0 JEFFREY R MCLAUGHLIN MD MAOA REPRESE 0.15 X 0 0 0 JULIE Y BISHOP MD MEMBER AT-LA 0.15 X 0 0 0 JUSTIN C SIEBLER MD MEMBER AT-LA 0.15 X 0 0 0 MATTHEW D KARAM MD 2026 PROGRAM 0.25 X 0 0 0 S TRENT GUTHRIE MD EXHIBITS CHA 0.25 X 0 0 0 W KELTON VASILEFF MD MEMBERSHIP C 0.15 X 0 0 0 WILLIAM W CROSS III MD TREASURER 0.15 X X 0 0 0 BRETT R LEVINE MD MS EDUCATION CH 0.25 X 0 0 0 BRIAN R WOLF MD MS FIRST VICE-P 0.15 X X 0 0 0 JEFFREY A MACALENA SECOND VICEP 0.15 X X 0 0 0 DAVID G LEWALLEN MANAGING DIR 2.50 X 0 0 0 false false false ANNUAL MEETING - REGISTRATION 541900 480929 480929 DUES FROM MEMBERS 541900 99000 99000 579929 42161 42161 16599 16599 16599 16599 MISCELLANEOUS INCOME 541900 2659 2659 2659 641348 582588 58760 1106824 184312 16006 36333 13325 21027 3045 39298 15227 463057 27 CREDIT CARD FEES 14815 GUEST SPEAKER EXPENSE 8341 MAINTENANCE AGREEMENT 1595 TELEPHONE 1390 1353 1925975 0 0 0 70280 63097 1277242 1347522 63097 202 0 202 X 1340466 58174 7056 4721 1347522 62895 1347522 63097 -1284627 X X false true X true OTHER LIABILITIES 202 202 X SCHEDULE D, PAGE 3, PART X 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 SIMILIAR 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, MANGEMENT HAS EVALUATED THE ASSOCIATIONS 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 CURRENLTY IN PROCESS. false MID-AMERICA ORTHOPAEDIC ASSOCIATION EDUCATION AND RESEARCH FUND 300 THIRD AVE SE 405 ROCHESTER MN 55904 411823228 501(C) 1106824 GENERAL SUPPORT FORM 990 - ORGANIZATION'S MISSION 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. FORM 990, PAGE 6, PART VI, LINE 6 MID-AMERICA ORTHOPAEDIC ASSOCIATION HAS TWO CLASSES OF MEMBERSHIPS WITH VOTING RIGHTS. THEY INCLUDE ACTIVE AND ASSOCIATE. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT THE OFFFICERS AND DIRECTORS AT THE LAST BUSINESS MEETING OF THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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). FORM 990, PAGE 12, PART XII, LINE 1 THE ORGANIZATION USES A MODIFIED CASH BASIS OF ACCOUNTING. MID-AMERICA ORTHOPAEDIC ASSOCIATION EDUCATION AND RESEARCH FUND 300 THIRD AVE SE 405 ROCHESTER MN 55904 411823228 SUPPORT MN 501C3 10 MAOA true false false false false false false false false false false false true false true true true true false false