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 411823228 MID-AMERICA ORTHOPAEDIC ASSOCIATION EDUCATION AND RESEARCH FUND MID- 5072813431 300 THIRD AVE SE SUITE 405 ROCHESTER MN 55904 DAVID G LEWALLEN MD 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 1198961 false X HTTP://WWW.MAOA.ORG/ X 1996 MN MID-AMERICA ORTHOPAEDIC ASSOCIATION EDUCATION AND RESEARCH FUND IS ORGANIZED FOR THE PURPOSE OF SUPPORTING THE EDUCATIONAL ACTIVITIES OF MID- AMERICA ORTHOPAEDIC ASSOCIATION, A RELATED 501(C)(6) ORGANIZATION. 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 0 25 0 117665 1190347 0 6027 2587 117665 1198961 87503 71000 0 0 0 0 13517 6876 101020 77876 16645 1121085 72125 1193210 0 72125 1193210 X MID-AMERICA ORTHOPAEDIC ASSOCIATION EDUCATION AND RESEARCH FUND IS ORGANIZED FOR THE PURPOSE OF SUPPORTING THE EDUCATIONAL ACTIVITIES OF MID- AMERICA ORTHOPAEDIC ASSOCIATION, A RELATED 501(C)(6) ORGANIZATION. 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 62876 56000 EDUCATION GRANTS ARE AWARDED TO SENIOR RESIDENTS (LAST TWO YEARS OF RESIDENCY) OR FELLOWS, NEW IN PRACTICE ORTHOPEDISTS (FIRST TWO YEARS OF PRACTICE) TO ATTEND THE MAOA ANNUAL MEETING. THE GRANTS AWARDED ARE 2,000 TO 2,500 EACH. 10000 10000 MULTIPURPOSE RESIDENT GRANTS ARE USED FOR RESIDENTS TO: A. FUND TRAVEL TO ANOTHER INSTITUTION TO LEARN NEW TECHNIQUES/PROCEDURES B. FUND AN EDUCATIONAL TRIP ABROAD C. FUND A RESEARCH PROJECT AT THEIR HOME INSTITUTION 4000 4000 PHYSICIAN IN TRAINING AWARDS FOUR 1,000 PRIZES FOR EXCELLENCE IN MEDICAL WRITING ARE GIVEN AT OUR ANNUAL MEETING. PAPERS ARE RATED ON CONTENT, TIMELINESS, THE HYPOTHESIS, MATERIAL AND METHODS, AND RESULTS. THESES PRIZES ARE GIVEN TO FELLOWS, RESIDENTS, OR MEDICAL STUDENTS WHO GIVE THE FOUR HIGHEST RANKED PAPERS ON THE PROGRAM. THE RECIPIENT MUST BE THE FIRST AUTHOR ON THE PAPER AND THE INVESTIGATION AND MANUSCRIPT COMPLETION MUST OCCUR AT A MEDICAL FACILITY WITHIN THE MAOA 20 STATE AREA. THE PROGRAM COMMITTEE SELECTS THESE AWARD RECIPIENTS DURING THE MEETING AND THE TOP TWO AWARD WINNERS WILL ALSO HAVE AN OPPORTUNITY TO PRESENT THEIR PAPERS AT THE NEXT AAOS ANNUAL MEETING. 1000 1000 POSTER GRANTS: PRIZES ARE AWARDED TO THE TOP-RATED POSTERS PRESENTED AT THE ANNUAL MEETING. THE PROGRAM COMMITTEE SELECTS THESE POSTER AWARD WINNERS. 1000 1000 77876 true true false false false false false false false false true false false false false true false 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 false true true false false false true 18 0 0 false false false false false false false false false false false false false false X 19 19 false false false false false true false true true false false false false false false false false false MN X CAYEN VANLAERE 5072813431 300 THIRD AVENUE 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 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 GUTHERIE 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 DAVID G LEWALLEN MD MANAGING DIR 2.50 X X 0 0 0 JAMES A KEENEY MD PRESIDENT 0.25 X 0 0 0 BRIAN R WOLF MD MS FIRST VICE-P 0.15 X 0 0 0 JEFFREY A MACALENA SECOND VICEP 0.15 X 0 0 0 false false false 1190347 1190347 6027 6027 MISCELLANEOUS FEES 541900 2587 2587 2587 1198961 2587 6027 71000 71000 GUEST SPEAKER EXPENSES 6863 6863 BANK SERVICE CHARGES 13 13 77876 77876 0 0 72125 77797 35867 35867 1115413 72125 1193210 0 0 X 40766 1156177 31359 37033 72125 1193210 72125 1193210 1121085 X X false true X true false X 94905 83675 120985 117665 1190347 1607577 94905 83675 120985 117665 1190347 1607577 1157280 450297 6027 6027 1613604 2587 0.27910 0.69490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35867 35867 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 EDUCATION GRANTS 19 56000 MULTIPURPOSE RESIDENT GRA 1 10000 PHYSICIAN IN TRAINING 4 4000 POSTER GRANT 2 1000 SCHEDULE I, PAGE 1, PART I, LINE 2 RECIPIENTS OF MULTIPURPOSE RESIDENT GRANTS ARE ASKED TO SUBMIT FINAL ACCOUNTING REPORTS. RECIPIENTS OF EDUCATION GRANTS, PHYSICIAN IN TRAINING AWARDS, AND POSTER AWARDS ARE GIVEN A SET AMOUNT AS A PRIZE. FORM 990 - ORGANIZATION'S MISSION MID-AMERICA ORTHOPAEDIC ASSOCIATION EDUCATION AND RESEARCH FUND IS ORGANIZED FOR THE PURPOSE OF SUPPORTING THE EDUCATIONAL ACTIVITIES OF MID- AMERICA ORTHOPAEDIC ASSOCIATION, A RELATED 501(C)(6) ORGANIZATION. 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 2, PART III, LINE 4C PHYSICIAN IN TRAINING AWARDS FOUR 1,000 PRIZES FOR EXCELLENCE IN MEDICAL WRITING ARE GIVEN AT OUR ANNUAL MEETING. PAPERS ARE RATED ON CONTENT, TIMELINESS, THE HYPOTHESIS, MATERIAL AND METHODS, AND RESULTS. THESES PRIZES ARE GIVEN TO FELLOWS, RESIDENTS, OR MEDICAL STUDENTS WHO GIVE THE FOUR HIGHEST RANKED PAPERS ON THE PROGRAM. THE RECIPIENT MUST BE THE FIRST AUTHOR ON THE PAPER AND THE INVESTIGATION AND MANUSCRIPT COMPLETION MUST OCCUR AT A MEDICAL FACILITY WITHIN THE MAOA 20 STATE AREA. THE PROGRAM COMMITTEE SELECTS THESE AWARD RECIPIENTS DURING THE MEETING AND THE TOP TWO AWARD WINNERS WILL ALSO HAVE AN OPPORTUNITY TO PRESENT THEIR PAPERS AT THE NEXT AAOS ANNUAL MEETING. FORM 990, PAGE 2, PART III, LINE 4D POSTER GRANTS: PRIZES ARE AWARDED TO THE TOP-RATED POSTERS PRESENTED AT THE ANNUAL MEETING. THE PROGRAM COMMITTEE SELECTS THESE POSTER AWARD WINNERS. FORM 990, PAGE 6, PART VI, LINE 7A THE EDUCATION AND RESEARCH FUND IS MANAGED AND DIRECTED BY A BOARD OF DIRECTORS, COMPOSED EXCLUSIVELY OF THE PERSON WHO ARE FROM TIME TO TIME THE MEMBERS OF THE BOARD OF DIRECTORS OF MID-AMERICA ORTHOPAEDIC ASSOCIATION. 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 FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE 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 300 THIRD AVENUE SE 405 ROCHESTER MN 55904 411434736 SUPPORT MN 501C6 N/A false false false false false false false false false false false false false true true true true true false false